HomeMy WebLinkAboutItem 13- FY24 Supplemental Budget 3 AGENDA ITEM SUMMARY Meeting Date: 2/20/2024
Meeting Type:Regular Meeting
Staff Contact/Dept.:Jessica Mumme/Finance
Staff Phone No:541-736-1032
Estimated Time: 10 Minutes
S P R I N G F I E L D
C I T Y C O U N C I L
Council Goals: Provide Financially
Responsible and
Innovative Government
Services
ITEM TITLE: FY24 SUPPLEMENTAL BUDGET 3
ACTION
REQUESTED:
Conduct a public hearing and adopt/not adopt the following resolutions:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE
FOLLOWING FUNDS: GENERAL, STREET, SPECIAL REVENUE,
COMMUNITY DEVELOPMENT, FIRE LOCAL OPTION LEVY, POLICE
LOCAL OPTION LEVY, DEVELOPMENT ASSESSMENTS CAPITAL,
DEVELOPMENT PROJECTS, REGIONAL WASTEWATER CAPITAL,
AMBULANCE, STORM DRAINAGE OPERATIONS, AND VEHICLE &
EQUIPMENT.
ISSUE
STATEMENT:
At various times during the fiscal year, the Council is requested to adjust the annual
budget to reflect needed changes in planned activities, to recognize new revenues,
or to make other required changes. These adjustments to resources and
requirements change the current budget and are processed through supplemental
budget requests scheduled by the Finance Department. This is the third of four
FY24 supplemental budget requests to come before Council.
The City Council is asked to approve the attached Supplemental Budget Resolution.
ATTACHMENTS:
1. Council Briefing Memorandum
2. Supplemental Budget Resolution and Exhibit A
DISCUSSION/
FINANCIAL
IMPACT:
The overall financial impact of the Supplemental Budget Resolution is to adjust
department Operating Expenditures by $3,082,862, Capital Expenditures by
$130,000, and Interfund Transfer Expense by $100,000. These are offset by a
reduction in revenue of $296,126, a reduction in Reserves of $3,596,338, and a
reduction in Contingency of $12,650.
FY24 Supplemental Budget 3 Page 1 of 3
M E M O R A N D U M City of Springfield
Date: 2/20/2024
To: Nancy Newton, City Manager COUNCIL
From: Nathan Bell, Finance Director
Jessica Mumme, Budget & Procurement Manager
Yueyin Lin, Financial Analyst
BRIEFING
Subject: FY24 SUPPLEMENTAL BUDGET 3 MEMORANDUM
ISSUE:
At various times during the fiscal year, the Council is requested to adjust the annual budget to
reflect needed changes in planned activities, to recognize new revenues, or to make other required
changes. These adjustments to resources and requirements change the current budget and are
processed through supplemental budget requests scheduled by the Finance Department. This is the
third of four FY24 supplemental budget requests to come before Council.
The City Council is asked to approve the attached Supplemental Budget Resolution.
COUNCIL GOALS/
MANDATE:
Financially Responsible and Stable Government Services
BACKGROUND:
Supplemental budgets may be used to meet unexpected needs or to spend revenues not anticipated at
the time the original budget was adopted. In accordance with Oregon budget law, notification of this
supplemental budget and a hearing is made no later than five calendar days before the public meeting.
A public hearing is only required when a supplemental budget request changes total appropriations
within a fund by 10% or greater. Notification of this public hearing was published in the Creswell
Chronicle at least five days prior to the public hearing. The attached information identifies the
individual items that are included in the February 20th, 2024 Supplemental Budget request.
Changes to the budget included in this request fall into three general categories: reallocations,
carryforward requests, and new appropriation requests.
Reallocations move existing approved budget authority between already appropriated spending
categories, such as an appropriations transfer from a contingency account to operating expense.
Re-appropriations or carryovers represent money that was committed by contract in the previous year
but the contracted work was not completed within the fiscal year. The prior year’s remaining budget
amount needs to be appropriated into this year’s budget to allow final payments to be made in the
current year. Re-appropriations also may include money for capital projects that were planned but not
completed in the prior year. The projects are still scheduled and funds are being carried forward to the
current year’s budget.
New appropriation requests include both expenditure items that are funded by new revenue, such as a
new grant, and expenditure items that are being requested to be funded out of reserves.
General Fund 100
Increase Development & Public Works Department operating expense by $100,000, offset by
a reduction in General Fund reserves, to provide funding for the Emergency Operations
Center (EOC) in response to the 2024 Ice Storm.
Attachment 1
Page 1 of 3
FY24 Supplemental Budget 3 Page 2 of 3
Increase Police Department operating expenses by $400,000 in the General Fund and
$75,000 in the Police Levy Fund, offset by a reduction in reserves, to provide funding for
overtime expenses in the department. Historically, overtime costs in excess of the budget
have been absorbed by savings incurred by vacant positions. Several factors have reduced the
available vacancy savings, including unfunded staff retirement payouts, compensation
increases for a new labor agreement, and successful hiring efforts.
Street Fund 201
Increase Development & Public Works operating expense by $687,500, offset by a reduction
in operation reserves, for recovery efforts related to the 2024 Ice Storm.
Special Revenue Fund 204
Increase Storm Drainage Operating Fund working capital reserves by $100,000, offset by a
reduction in Development & Public Works capital expenditures, to reallocate grant funding
for the 42nd Street Levee. Grant funds will be reallocated from a Comprehensive Project
Management Plan to an Emergency Action Plan. Grant funds must be spent by June 30,
2024, and the Comprehensive Project Management Plan work would not be completed by
this date.
Increase Police Department operating expense by $20,000, offset by a reduction in drug
forfeiture reserves, to support the Crime Reduction Unit (CRU) pilot project. The project
performs focused missions in alignment with crime trends within the City, such as retail theft.
Increase Police Department operating expense $27,000, offset by a reduction in police
forfeiture reserves, to support the purchase of three rifle shields ($17,000) and updated safety
armor carriers for critical incident response team ($10,000).
Increase Police Department operating expense $57,000, offset by a reduction in drug
forfeiture reserves, to support specialized training necessary based on recent best practices,
unanticipated changes in personnel, and upcoming events. Funding will support training
expenditures related to munition equipment, mobile field force, and attendance at the
Western States Hostage Negotiators’ Association (WSHNA) crisis negotiator conference.
Increase Finance Department operating expense by $39,050, offset by a reduction in
American Rescue Plan Act (ARPA) reserves, for increased annual fees for the City’s
financial software (PeopleSoft/Oracle). The increased annual fee is a result of ARPA project
funds increasing the City’s budget, which determines the annual fee amount.
Development Assessment Capital Fund 419
Increase Development & Public Works operating expense by $500,000, offset by a reduction
in reserves, for recovery efforts related to the 2024 Ice Storm.
Development Projects Fund 420
Increase Development & Public Works operating expense by $1,000,000, offset by a
reduction in reserves, for recovery efforts related to the 2024 Ice Storm.
Increase Development & Public Works operating expense by $134,000, offset by a reduction
in reserves, for unanticipated work at the five fire stations.
Ambulance Fund 615
Increase Fire & Life Safety operating expense by $200,000, offset by a reduction in
personnel expenditures ($108,981) and an increase in ambulance fees charges for service
revenue ($91,019). The City of Springfield engaged a third-party vendor on the feasibility of
a new billing structure to realize more efficiency and improve account receivable collections.
The new billing structure eliminated 1.0 FTE, however the FTE was absorbed into an
existing vacant position.
Attachment 1
Page 2 of 3
FY24 Supplemental Budget 3 Page 3 of 3
Vehicle and Equipment Fund 713
Increase Development & Public Works operating expense by $562,500, offset by a reduction
in equipment replacement reserves, for recovery efforts related to the 2024 Ice Storm.
RECOMMENDED ACTION: Conduct a public hearing and adopt/not adopt the following
resolution:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING
FUNDS: GENERAL, STREET, SPECIAL REVENUE, COMMUNITY DEVELOPMENT, FIRE
LOCAL OPTION LEVY, POLICE LOCAL OPTION LEVY, DEVELOPMENT
ASSESSMENTS CAPITAL, DEVELOPMENT PROJECTS, REGIONAL WASTEWATER
CAPITAL, AMBULANCE, STORM DRAINAGE OPERATIONS, AND VEHICLE &
EQUIPMENT.
Attachment 1
Page 3 of 3
CITY OF SPRINGFIELD, OREGON
RESOLUTION NO. ___________
SUPPLEMENTAL BUDGET #3
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING
FUNDS: GENERAL, STREET, SPECIAL REVENUE, COMMUNITY DEVELOPMENT, FIRE LOCAL
OPTION LEVY, POLICE LOCAL OPTION LEVY, DEVELOPMENT ASSESSMENTS CAPITAL,
DEVELOPMENT PROJECTS, REGIONAL WASTEWATER CAPITAL, AMBULANCE, STORM
DRAINAGE OPERATIONS, AND VEHICLE & EQUIPMENT.
WHEREAS, the Common Council has adopted the budget and made appropriations for Fiscal Year
2023-2024 through Resolution No. 2023-25 adopted June 20, 2023 and as amended by Resolution
2023-34 adopted October 16, 2023 and Resolution No. 2023-39 adopted December 4, 2023;
WHEREAS, ORS 294.471(1)(a), (b), (c) and (h) permit a supplemental budget due to an occurrence
or condition that was not known at the time the budget was prepared that requires a change in
financial planning; due to a pressing necessity that creates a need for prompt action, that was not
reasonably foreseen when preparing the original budget; or to budget funds that are made available by
another unit of federal, state, or local government, which funds were not reasonably foreseen when
preparing the original budget; A reduction in available resources that requires the governing body to
reduce appropriations in the original budget or a previous supplemental budget for the current year or
current budget period;
WHEREAS, the Common Council is requested to make adjustments to the Fiscal Year 2023-2024
budget and appropriations to meet unexpected needs and to allow appropriations of new revenues
pursuant to ORS 294.471(1)(a), (b), (c) and (h) as justified in Exhibit A, which is attached and
incorporated by reference;
WHEREAS, ORS 294.463 allows transfers of appropriations within a fund when authorized by
ordinance or resolution of the governing body, stating the need for the transfer, the purpose of the
authorized expenditure, and the amount transferred;
WHEREAS, this supplemental budget and adjustments to appropriations are being presented at a
public hearing at which the public may comment on such requests; and
WHEREAS, notice of a public hearing, including information regarding such revenues and
expenditures was published in a newspaper of general circulation not less than 5 days prior to the
public meeting,
NOW, THEREFORE, BE IT RESOLVED BY THE COMMON COUNCIL OF THE CITY OF SPRINGFIELD:
Section 1: The Fiscal Year 2023-2024 budget and appropriations, as adopted by Resolution
No. 2023-25 and amended by resolutions 2023-34 and 2023-39, are hereby adjusted as provided in
Exhibit A.
Section 2: This Resolution will take effect upon adoption by the Council.
Attachment 2
Page 1 of 10
ADOPTED by the Common Council of the City of Springfield this ___ day of _________, ____,
by a vote of _____ for and ____ against.
ATTEST:
__________________________
City Recorder
Attachment 2
Page 2 of 10
General Fund - 100
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 1,665,389$ -$ -$ -$ (1,000)$ 1,664,389$
Development & Public Works 3,095,222 202,542 - 100,000 - 3,397,764 (1)
Finance 2,660,599 62,500 - - - 2,723,099
Fire and Life Safety 13,151,343 - - 89,576 - 13,240,919 (2)
Human Resources 969,736 (20,000) - - - 949,736
Information Technology 1,652,478 - - - - 1,652,478
Legal Services 959,862 - - - - 959,862
Library 2,104,887 10,779 - - - 2,115,666
Police 18,123,044 - - 412,650 - 18,535,694 (3,4)
Total Department Operating 44,382,561 255,821 - 602,226 (1,000) 45,239,608
Non-Departmental
Transfers 1,095,497 57,670 - - 1,000 1,154,167
Contingency 1,000,000 - - (12,650) - 987,350 (3)
Reserves* 9,289,837 751,605 - (500,000) - 9,541,442 (1,4)
Total Non-Departmental 11,385,334 809,275 - (512,650) 1,000 11,682,959
Total General Fund 55,767,895$ 1,065,096$ -$ 89,576$ -$ 56,922,567$
General Fund Commentary:
Street Fund - 201
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 55,784$ -$ -$ -$ -$ 55,784$
Development & Public Works 7,131,784 19,935 - 687,500 - 7,839,219 (1)
Finance 70,456 - - - - 70,456
Total Department Operating 7,258,023 19,935 - 687,500 - 7,965,458
Non-Departmental
Transfers 150,000 - - - - 150,000
Contingency 200,000 - - - - 200,000
Reserves* 2,733,206 (57,480) - (687,500) - 1,988,226 (1)
Total Non-Departmental 3,083,206 (57,480) - (687,500) - 2,338,226
Total Street Fund 10,341,229$ (37,545)$ -$ -$ -$ 10,303,684$
Street Fund Commentary:
Exhibit A
FY2023-24
SUPPLEMENTAL BUDGET AND APPROPRIATIONS TRANSFER
1.) Increase Development & Public Works Department operating expense by $100,00, offset by a reduction in General Fund reserves, to provide funding for the Emergency Operations Center (EOC) in response
to the 2024 Ice Storm.
2.) Increase Eugene-Springfield Fire & Life Safety overtime expenses by $89,576 in the General Fund, offset by revenue from the State of Oregon conflagration funds, to account for unanticipated personnel
expenditures related to conflagrations within Oregon occurring between July 1, 2023 and October 31, 2023.
3.) Transfer $12,650 from Contingency to Police Department operating expense for the use of contracted third-party legal support during the Springfield Police Association (SPA) contract negotiations.
4.) Increase Police Department operating expenses by $400,000 in the General Fund, offset by a reduction in reserves, to provide funding for overtime expenses in the department. Historically, overtime costs in
excess of the budget have been absorbed by savings incurred by vacant positions. Several factors have reduced the available vacancy savings, including unfunded staff retirement payouts, compensation increases
for a new labor agreement and successful hiring efforts.
1.) Increase Development & Public Works operating expense by $687,500, offset by a reduction in operating reserves, for recovery efforts related to the 2024 Ice Storm.
Exhibit A Page 1 of 8
Attachment 2
Page 3 of 10
Special Revenue Fund - 204
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 3,726,570$ 74,034$ -$ 5,788$ 1,000$ 3,807,392$ (1)
Development & Public Works 5,866,836 1,684,112 - (139,473) - 7,411,475 (2,3)
Finance 816,705 (25,869) 184,542 39,050 - 1,014,428 (4)
Fire and Life Safety 266,209 36,964 - - - 303,173
Human Resources 104,835 - - - - 104,835
Information Technology 133,866 96,870 - - - 230,736
Library 124,218 86,620 - 18,994 - 229,832 (5-7)
Police 479,800 558,971 - 104,000 - 1,142,771 (8-10)
Total Department Operating 11,519,039 2,511,702 184,542 28,359 1,000 14,244,642
Non-Departmental
Transfers - - - 100,000 - 100,000 (3)
Reserves* 5,493,666 (325,840) - (87,338) - 5,080,488 (1,4,5,8-10)
Total Non-Departmental 5,493,666 (325,840) - 12,662 - 5,180,488
Total Special Revenue Fund 17,012,705$ 2,185,862$ 184,542$ 41,021$ 1,000$ 19,425,130$
Special Revenue Fund Commentary:
Transient Room Tax Fund - 208
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 235,194$ -$ -$ -$ -$ 235,194$
Development & Public Works 29,923 - - - - 29,923
Library 273,807 600 - - - 274,407
Total Department Operating 538,925 600 - - - 539,525
Non -Departmental
Transfers 1,100,000 - - - - 1,100,000
Reserves* 2,269,773 92,366 - - - 2,362,139
Total Non-Departmental 3,369,773 92,366 - - - 3,462,139
Total Transient Room Tax Fund 3,908,698$ 92,966$ -$ -$ -$ 4,001,664$
Transient Room Tax Fund Commentary:
- No current activity.
1.) Increase City Manager’s Office operating expense by $5,788, offset by a reduction in American Rescue Plan Act (ARPA) reserves from the prior year, which were dedicated to support the Fire Governance
Review. These costs are related to Lane Council of Governments (LCOG) work with the City Manager and City Council on the Fire Governance model discussions between the Cities of Springfield and Eugene.
2.) Decrease Development & Public Works operating expense by $39,473, offset by a reduction in state grant revenue from the State of Oregon Department of Land Conservation and Development. The City was
awarded the grant for a Comprehensive Plan Map Project in FY22. The project was completed in FY23, and expenditure authority is no longer needed.
3.) Increase Storm Drainage Operating Fund working capital reserves by $100,000, offset by a reduction in Development & Public Works capital expenditures, to reallocate grant funding for the 42nd Street
Levee. Grant funds will be reallocated from a Comprehensive Project Management Plan to an Emergency Action Plan. Grant funds must be spent by June 30, 2024, and the Comprehensive Project Management
Plan work would not be completed by this date.
4.) Increase Finance Department operating expense by $39,050, offset by a reduction in American Rescue Plan Act (ARPA) reserves, for increased annual fees for the City’s financial software
(PeopleSoft/Oracle). The increased annual fee is a result of ARPA project funds increasing the City’s budget, which determines the annual fee amount.
5.) Increase Library operating expense by $15,500, offset by a reduction in the gifts and memorial reserve, to support several initiatives including on-call staffing, children’s programming, and outreach,
marketing, and translation services.
6.) Increase Library operating expense by $2,000 to recognize grant revenue from Springfield Utility Board (SUB) to support the Library Muertos program and Museum Illumination program.
7.) Increase Library operating expense by $1,494 to recognize grant revenue from the State of Oregon’s Child Services Improvement Grant. Grant funds will be used for a limited duration position to support
library outreach.
8.) Increase Police Department operating expense $57,000, offset by a reduction in drug forfeiture reserves, to support specialized training necessary based on recent best practices, unanticipated changes in
personnel, and upcoming events. Funding will support training expenditures related to munition equipment, mobile field force, and attendance at the Western States Hostage Negotiators’ Association (WSHNA)
crisis negotiator conference.
9.) Increase Police Department operating expense $27,000, offset by a reduction in police forfeiture reserves, to support the purchase of three rifle shields ($17,000) and updated safety armor carriers for critical
incident response team ($10,000).
10.) Increase Police Department operating expense by $20,000, offset by a reduction in drug forfeiture reserves, to support the Crime Reduction Unit (CRU) pilot project. The project performs focused missions in
alignment with crime trends within the City, such as retail theft.
Exhibit A Page 2 of 8
Attachment 2
Page 4 of 10
Community Development Fund - 210
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works 1,159,459$ 962,502$ -$ (555,345)$ -$ 1,566,616$ (1)
Finance 27,516 - - - - 27,516
Total Department Operating 1,186,975 962,502 - (555,345) - 1,594,132
Non-Departmental
Reserves* 250,000 102,266 - - - 352,266
Total Non-Departmental 250,000 102,266 - - - 352,266
Total Community Development Fund 1,436,975$ 1,064,768$ -$ (555,345)$ -$ 1,946,398$
Community Development Fund Commentary:
Building Code Fund - 224
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 23,185$ -$ -$ -$ -$ 23,185$
Development & Public Works 1,531,993 - - - - 1,531,993
Fire & Life Safety 85,645 - - - - 85,645
Total Department Operating 1,640,823 - - - - 1,640,823
Non -Departmental
Contingency 35,000 - - - - 35,000
Reserves* 4,210,958 1,177,849 - - - 5,388,807
Total Non-Departmental 4,245,958 1,177,849 - - - 5,423,807
Total Building Fund 5,886,781$ 1,177,849$ -$ -$ -$ 7,064,630$
Building Code Fund Commentary:
Fire Local Option Levy Fund - 235
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Fire and Life Safety 1,725,722$ -$ -$ 28,621$ -$ 1,754,343$ (1)
Total Department Operating 1,725,722 - - 28,621 - 1,754,343
Non -Departmental
Contingency 45,000 - - - - 45,000
Reserves* 2,271,540 (142,944) - - - 2,128,596
Total Non-Departmental 2,316,540 (142,944) - - - 2,173,596
Total Fire Local Option Levy Fund 4,042,262$ (142,944)$ -$ 28,621$ -$ 3,927,939$
Fire Local Option Levy Fund Commentary:
1.) Decrease Development & Public Works Department operating expenses by $555,345, offset by a reduction in federal grant revenue. At the time of the FY24 budget adoption, the total available funding for
Community Development Block Grant (CDBG) programs was unknown. This request aligns the budget with available resources and the approved CDBG Action Plan for FY24.
- No current activity.
1.) Increase Eugene-Springfield Fire & Life Safety overtime expenses by $28,621 in the Fire Levy Fund, offset by revenue from the State of Oregon conflagration funds, to account for unanticipated personnel
expenditures related to conflagrations within Oregon occurring between July 1, 2023 and October 31, 2023.
Exhibit A Page 3 of 8
Attachment 2
Page 5 of 10
Police Local Option Levy Fund - 236
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Finance 754,400$ -$ -$ -$ -$ 754,400$
Legal Services 93,280 - - - - 93,280
Police 7,929,538 - - 75,000 - 8,004,538 (1)
Total Department Operating 8,777,217 - - 75,000 - 8,852,217
Non -Departmental
Transfers 27,500 - - - - 27,500
Contingency 150,000 - - - - 150,000
Reserves* 2,380,321 914,059 - (75,000) - 3,219,380 (1)
Total Non-Departmental 2,557,821 914,059 - (75,000) - 3,396,880
Total Police Local Option Levy Fund 11,335,038$ 914,059$ -$ -$ -$ 12,249,097$
Police Local Option Levy Fund Commentary:
Bond Sinking Fund - 306
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Non-Departmental
Debt Service 4,019,570$ -$ -$ -$ -$ 4,019,570$
Unappropriated Ending Fund Balance* 488,245 (10,732) - - - 477,513
Total Non-Departmental 4,507,815 (10,732) - - - 4,497,083
Total Bond Sinking Fund 4,507,815$ (10,732)$ -$ -$ -$ 4,497,083$
Bond Sinking Fund Commentary:
Development Assessment Fund - 419
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works -$ -$ -$ 500,000$ -$ 500,000$ (1)
Total Department Operating - - - 500,000 - 500,000
Non-Departmental
Reserves* 862,971$ 13,744$ -$ (500,000)$ -$ 376,715$ (1)
Total Non-Departmental 862,971 13,744 - (500,000) - 376,715
Total Development Assessment Fund 862,971$ 13,744$ -$ -$ -$ 876,715$
Development Assessment Fund Commentary:
1.) Increase Police Department operating expenses by $75,000 in the Police Levy Fund, offset by a reduction in reserves, to provide funding for overtime expenses in the department. Historically, overtime costs
in excess of the budget have been absorbed by savings incurred by vacant positions. Several factors have reduced the available vacancy savings, including unfunded staff retirement payouts, compensation
increases recommended by Human Resources and new labor agreements, and successful hiring efforts.
- No current activity.
1.) Increase Development & Public Works operating expense by $500,000, offset by a reduction in assessments finance reserves, for recovery efforts related to the 2024 Ice Storm.
Exhibit A Page 4 of 8
Attachment 2
Page 6 of 10
Development Projects Fund - 420
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works -$ -$ -$ 1,000,000$ -$ 1,000,000$ (1)
Total Department Operating - - - 1,000,000 - 1,000,000
Total Development & Public Works Capital Projects 313,884$ 92,813$ -$ 134,000$ -$ 540,697$ (2)
Non-Departmental
Transfers - 98,000 - - - 98,000
Reserves* 5,220,387 896,832 - (1,134,000) - 4,983,219 (1,2)
Total Non-Departmental 5,220,387 994,832 - (1,134,000) - 5,081,219
Total Development Projects Fund 5,534,271$ 1,087,645$ -$ -$ -$ 6,621,916$
Development Assessment Fund Commentary:
Regional Wastewater Capital Fund - 433
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works 2,479,000$ 2,228,030$ -$ -$ -$ 4,707,030$
Total Department Operating 2,479,000 2,228,030 - - - 4,707,030
Total Development & Public Works Capital Projects 64,680,000 4,185,557 - 130,000 - 68,995,557 (1)
Non-Departmental
Transfers 25,904 - - - - 25,904
Reserves* 42,740,385 322,716 - (130,000) - 42,933,101 (1)
Total Non-Departmental 42,766,289 322,716 - (130,000) - 42,959,005
Total Regional Wastewater Capital Fund 109,925,289$ 6,736,303$ -$ -$ -$ 116,661,592$
Regional Wastewater Capital Fund Commentary:
Street Capital Fund - 434
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works 118,785$ -$ -$ -$ -$ 118,785$
Total Department Operating 118,785 - - - - 118,785
Total Development & Public Works Capital Projects 17,208,277 400,000 - - - 17,608,277
Non-Departmental
Reserves* 4,937,753 (705,590) - - - 4,232,163
Total Non-Departmental 4,937,753 (705,590) - - - 4,232,163
Total Street Capital Fund 22,264,815$ (305,590)$ -$ -$ -$ 21,959,225$
Street Capital Fund Commentary:
1.) Increase Development & Public Works operating expense by $1,000,000, offset by a reduction in reserves, for recovery efforts related to the 2024 Ice Storm.
2.) Increase Development & Public Works operating expense by $134,000, offset by a reduction in reserves, for unanticipated work at the five fire stations.
1.) Increase Development & Public Works Department capital expense by $130,000, offset by a reduction in capital project reserves, to support the Poplar Harvest Management Services project. Funding will be
used to complete ongoing work related to infill planting and weed control services.
- No current activity.
Exhibit A Page 5 of 8
Attachment 2
Page 7 of 10
Sanitary Sewer Operations Fund - 611
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 83,600$ -$ -$ -$ -$ 83,600$
Development & Public Works 5,202,120 19,087 - - - 5,221,207
Finance 62,704 - - - - 62,704
Total Department Operating 5,348,424 19,087 - - - 5,367,510
Total Development & Public Works Capital Projects 11,391,962 - - - - 11,391,962
Non-Departmental
Debt Service 1,706,000 - - - - 1,706,000
Contingency 150,000 - - - - 150,000
Reserves* 26,503,799 840,185 - - - 27,343,984
Total Non-Departmental 28,359,799 840,185 - - - 29,199,984
Total Sewer Operations Fund 45,100,185$ 859,272$ -$ -$ -$ 45,959,456$
Sanitary Sewer Operations Fund Commentary:
Regional Wastewater Fund - 612
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 17,649$ -$ -$ -$ -$ 17,649$
Development & Public Works 23,712,953 372,060 - - - 24,085,013
Finance 181,874 - - - - 181,874
Total Department Operating 23,912,475 372,060 - - - 24,284,535
Non-Departmental
Transfers 14,300,000 - - - - 14,300,000
Debt Service 4,113,000 - - - - 4,113,000
Reserves* 10,594,782 1,710,756 - - - 12,305,538
Total Non-Departmental 29,007,782 1,710,756 - - - 30,718,538
Total Regional Wastewater Fund 52,920,257$ 2,082,816$ -$ -$ -$ 55,003,073$
Regional Wastewater Fund Commentary:
Ambulance Fund - 615
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Fire and Life Safety 6,862,659$ -$ -$ 91,019$ -$ 6,953,678$ (1)
Total Department Operating 6,862,659 - - 91,019 - 6,953,678
Non-Departmental
Contingency 150,000 - - - - 150,000
Reserves* - 916 - - - 916
Total Non-Departmental 150,000 916 - - - 150,916
Total Ambulance Fund 7,012,659$ 916$ -$ 91,019$ -$ 7,104,594$
Ambulance Fund Commentary:
1.) Increase Fire & Life Safety operating expense by $200,000, offset by a reduction in personnel expenditures ($108,981), and an increase in ambulance fees charges for service revenue ($91,019). The City of
Springfield engaged a third-party vendor on the feasibility of a new billing structure to realize more efficiency and improve account receivable collections. The new billing structure eliminated 1.0 FTE, however
the FTE was absorbed into an existing vacant position.
- No current activity.
- No current activity.
Exhibit A Page 6 of 8
Attachment 2
Page 8 of 10
Storm Drainage Operating Fund - 617
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 83,921$ -$ -$ -$ -$ 83,921$
Development & Public Works 7,648,632 20,982 - - - 7,669,614
Finance 62,717 - - - - 62,717
Total Department Operating 7,795,269 20,982 - - - 7,816,251
Total Development & Public Works Capital Projects 9,892,797 - - - - 9,892,797
Non-Departmental
Debt Service 553,641 - - - - 553,641
Contingency 200,000 - - - - 200,000
Reserves* 16,365,615 1,218,296 - 100,000 - 17,683,911 (1)
Total Non-Departmental 17,119,256 1,218,296 - 100,000 - 18,437,552
Total Drainage Operating Fund 34,807,322$ 1,239,278$ -$ 100,000$ -$ 36,146,601$
Storm Drainage Operating Fund Commentary:
Booth-Kelly Fund - 618
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 257,038$ -$ -$ -$ -$ 257,038$
Development & Public Works 484,304 - - - - 484,304
Total Department Operating 741,341 - - - - 741,341
Total Development & Public Works Capital Projects 190,000 - - - - 190,000
Non-Departmental
Transfers 86,772 - - - - 86,772
Contingency 15,000 - - - - 15,000
Reserves* 576,558 160,114 - - - 736,672
Total Non-Departmental 678,330 160,114 - - - 838,444
Total Booth-Kelly Fund 1,609,671$ 160,114$ -$ -$ -$ 1,769,785$
Booth-Kelly Fund Commentary:
Regional Fiber Consortium - 629
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Finance 224,686$ -$ -$ -$ -$ 224,686$
Total Department Operating 224,686 - - - - 224,686
Non-Departmental
Reserves* 412,105 155,435 - - - 567,540
Total Non-Departmental 412,105 155,435 - - - 567,540
Total Regional Fiber Consortium Fund 636,791$ 155,435$ -$ -$ -$ 792,226$
Regional Fiber Consortium Fund Commentary:
1.) Increase Storm Drainage Operating Fund working capital reserves by $100,000, offset by a reduction in Development & Public Works capital expenditures, to reallocate grant funding for the 42nd Street
Levee. Grant funds will be reallocated from a Comprehensive Project Management Plan to an Emergency Action Plan. Grant funds must be spent by June 30, 2024, and the Comprehensive Project Management
Plan work would not be completed by this date.
- No current activity.
- No current activity.
Exhibit A Page 7 of 8
Attachment 2
Page 9 of 10
Insurance Fund - 707
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Human Resources 533,140$ 20,000$ -$ -$ -$ 553,140$
Health Insurance 8,535,823 - - - - 8,535,823
Property & Liability 2,003,254 - - - - 2,003,254
Worker's Compensation 690,488 - - - - 690,488
Total Department Operating 11,762,705 20,000 - - - 11,782,705
Non-Departmental
Contingency 200,000 - - - - 200,000
Reserves* 14,267,709 794,069 - - - 15,061,778
Total Non-Departmental 14,467,709 794,069 - - - 15,261,778
Total Insurance Fund 26,230,414$ 814,069$ -$ -$ -$ 27,044,483$
Insurance Fund Commentary:
Vehicle and Equipment Fund - 713
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works 1,598,001$ 42,193$ -$ 712,500$ -$ 2,352,694$ (1,2)
Fire & Life Safety 237,250 1,304,850 1,816,273 - - 3,358,373
Human Resources - - - 4,000 - 4,000 (3)
Information Technology 776,368 - - - - 776,368
Legal 2,300 - - - - 2,300
Library 16,000 - - - - 16,000
Police 688,500 264,000 - - - 952,500
Total Department Operating 3,318,419 1,611,043 1,816,273 716,500 - 7,462,235
Non-Departmental
Reserves* 9,160,963 (997,321) (1,816,273) (716,500) - 5,630,869 (1-3)
Total Non-Departmental 9,160,963 (997,321) (1,816,273) (716,500) - 5,630,869
Total Vehicle and Equipment Fund 12,479,382$ 613,722$ -$ -$ -$ 13,093,104$
Vehicle and Equipment Fund Commentary:
SDC Administration Fund - 719
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works 414,423$ -$ -$ -$ -$ 414,423$
Finance 46,223 - - - - 46,223
Total Department Operating 460,646 - - - - 460,646
Non-Departmental
Contingency 10,000 - - - - 10,000
Reserves* 261,424 316,760 - - - 578,184
Total Non-Departmental 271,424 316,760 - - - 588,184
Total SDC Administration Fund 732,070$ 316,760$ -$ -$ -$ 1,048,830$
SDC Administration Fund Commentary:
TOTAL RESOLUTION 434,355,495$ 20,083,863$ 184,542$ (205,107)$ 1,000$ 454,419,793$
*Reserves and Unappropriated Ending Fund Balance are not appropriated for spending and are shown for information purposes only.
- No current activity.
1.) Increase the Development & Public Works operating expense by $150,000, offset by a reduction in vehicle and equipment reserves, to replace a Thermolay vehicle. The vehicle is beyond its useful life and
will not meet the emissions standards which are scheduled to be implemented in Oregon on January 1, 2025.
2.) Increase Development & Public Works operating expense by $562,500, offset by a reduction in equipment replacement reserves, for recovery efforts related to the 2024 Ice Storm.
3.) Increase Human Resources operating expense by $4,000, offset by a reduction in computer reserves, to replace two computers used by staff.
- No current activity.
Exhibit A Page 8 of 8
Attachment 2
Page 10 of 10