HomeMy WebLinkAboutItem 11- FY25 Supplemental Budget 4 AGENDA ITEM SUMMARY Meeting Date: 6/17/2024
Meeting Type: Regular Meeting
Staff Contact/Dept.: Jessica Mumme/Finance
Staff Phone No: 541-736-1032
Estimated Time: 5 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 4
ACTION
REQUESTED:
Conduct a public hearing and adopt/not adopt the following resolutions:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE
FOLLOWING FUNDS: GENERAL, SPECIAL REVENUE, BUILDING CODE,
FIRE LOCAL OPTION LEVY, DEVELOPMENT PROJECTS, STREET
CAPITAL, SANITARY SEWER OPERATIONS, REGIONAL WASTEWATER,
AMBULANCE, AND STORM DRAINAGE OPERATIONS.
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 last 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
Exhibit A: Supplemental Budget and Appropriations Transfer
DISCUSSION/
FINANCIAL
IMPACT:
The overall financial impact of the Supplemental Budget Resolution is to adjust
department Operating Expenditures by $2,273,096 and Capital Expenditures by
$7,560,000. These are offset by new revenue of $3,645,113, a reduction in Reserves
of $5,633,601, and a reduction in Contingency of $554,382.
FY24 Supplemental Budget 4 Page 1 of 3
M E M O R A N D U M City of Springfield
Date: 6/17/2024
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 4 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
last 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 June 17th, 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 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 to be funded out of reserves.
Summary of Proposed Changes by Fund:
General Fund 100
• Increase Fire & Life Safety operating expense by $358,000, offset by a reduction in
contingency, due to overtime from vacant positions.
Attachment 1
Page 1 of 3
FY24 Supplemental Budget 4 Page 2 of 3
• Decrease Fire & Life Safety operating expense by $525,282 offset by an increase in
contingency. The Fire Levy tax revenues have been higher than anticipated, providing the
ability to fund more levy qualified Fire expenditures that are currently being funded by the
General Fund.
• Increase Fire & Life Safety operating expense by $171,162 offset by a reduction in
contingency. This was the result of moving three positions to Eugene to resolve issues with
Oregon’s Equal Pay Act. Springfield remains financially responsible for these positions and
is back-billed by the City of Eugene.
• Increase Police Department operating expense by $247,000, offset by a reduction in
contingency of $138,000 and in increase in revenue of $109,000, to support overtime costs
due to various unknown factors including three additional unfunded retirements, increased
requests for revenue generating overtime, and several new hires that are on extended training.
Special Revenue Fund 204
• Increase Police Department operating expense by $210,761, offset by an increase in grant
revenue, to support training for the Police Department.
Fire Local Option Levy Fund 235
• Increase Fire & Life Safety operating expense by $568,282 offset by a reduction in reserves.
The Fire Levy tax revenues have been higher than anticipated, providing the ability to fund
more levy qualified Fire expenditures that are currently being funded by the General Fund.
Development Projects Fund 420
• Increase Development & Public Works Department capital project expenditures by $210,000,
offset by a reduction in reserves, for elevator repairs at City Hall, HVAC unit replacement at
the Justice Center, and an HVAC management system controller replacement at City Hall.
Each of these projects are due to immediate, unanticipated system failures.
Street Capital Fund 434
• Increase Development & Public Works Department capital project expenditures by
$3,100,000, offset by an increase in grant revenue, to provide funding needed for the Oregon
Department of Transportation (ODOT) Mill Street Reconstruction Project. ODOT required
deposit of the funds sooner than anticipated and prior to any activity being started on this
project.
Sanitary Sewer Operations Fund 611
• Increase Development & Public Works Department capital project expenditures by
$3,250,000, offset by a reduction in reserves, to provide funding needed for the Oregon
Department of Transportation (ODOT) Mill Street Reconstruction Project. ODOT required
deposit of the funds sooner than anticipated and prior to any activity being started on this
project.
Ambulance Fund 615
• Increase Fire & Life Safety operating expense by $149,000, offset by a reduction in
contingency of $52,748 and an increase in Springfield Pinpoint resources of $96,252, due to
overtime from vacant positions.
• Increase Fire & Life Safety operating expense by $28,443 offset by a reduction in
contingency. This was the result of moving three positions to Eugene to resolve issues with
Oregon's Equal Pay Act. Springfield remains financially responsible for these positions and is
back-billed by the City of Eugene.
Storm Drainage Operations Fund 617
• Increase Development & Public Works Department capital project expenditures by
$3,000,000, offset by a reduction in reserves, to provide funding needed for the Oregon
Department of Transportation (ODOT) Mill Street Reconstruction Project. ODOT required
Attachment 1
Page 2 of 3
FY24 Supplemental Budget 4 Page 3 of 3
deposit of the funds sooner than anticipated and prior to any activity being started on this
project.
RECOMMENDED ACTION: Conduct a public hearing and adopt/not adopt the following
resolution:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING
FUNDS: GENERAL, SPECIAL REVENUE, BUILDING CODE, FIRE LOCAL OPTION LEVY,
DEVELOPMENT PROJECTS, STREET CAPITAL, SANITARY SEWER OPERATIONS,
REGIONAL WASTEWATER, AMBULANCE, AND STORM DRAINAGE OPERATIONS.
Attachment 1
Page 3 of 3
CITY OF SPRINGFIELD, OREGON
RESOLUTION NO. ___________
SUPPLEMENTAL BUDGET #4
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING
FUNDS: GENERAL, SPECIAL REVENUE, BUILDING CODE, FIRE LOCAL OPTION LEVY,
DEVELOPMENT PROJECTS, STREET CAPITAL, SANITARY SEWER OPERATIONS, REGIONAL
WASTEWATER, AMBULANCE, AND STORM DRAINAGE OPERATIONS.
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, Resolution No. 2023-39 adopted December 4, 2023, and
Resolution No. 2024-06 adopted February 20, 2024;
WHEREAS, ORS 294.471(1)(a), (b) and (c) 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;
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) and (c) 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 Resolution No. 2023-34, Resolution No. 2023-39, and Resolution No.
2023-24, are hereby adjusted as provided in Exhibit A.
Section 2: This Resolution will take effect upon adoption by the Council.
ADOPTED by the Common Council of the City of Springfield this ___ day of _________, ____,
by a vote of _____ for and ____ against.
Attachment 2
Page 1 of 9
ATTEST:
__________________________
City Recorder
Attachment 2
Page 2 of 9
General Fund - 100
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
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
Finance 2,660,599 62,500 - - - - 2,723,099
Fire and Life Safety 13,151,343 - - 89,576 234,173 - 13,475,093 (1-4)
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 - - 412,650 247,000 - 18,782,694 (5)
Total Department Operating 44,382,561 255,821 - 602,226 481,173 (1,000) 45,720,781
Non-Departmental
Transfers 1,095,497 57,670 - - - 1,000 1,154,167
Contingency 1,000,000 - - (12,650) (372,173) - 615,177 (1-5)
Reserves* 9,289,837 751,605 - (500,000) 100,000 - 9,641,442 (6)
Total Non-Departmental 11,385,334 809,275 - (512,650) (272,173) 1,000 11,410,786
Total General Fund 55,767,895$ 1,065,096$ -$ 89,576$ 209,000$ -$ 57,131,567$
General Fund Commentary:
Street Fund - 201
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
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
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
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 Fire & Life Safety operating expense by $25,000, offset by a reduction in contingency, for the City's share of the cost of a labor attorney for negotiations with the International Association of Fire Fighters (IAFF).
The City of Springfield is splitting the cost of the labor attorney with the City of Eugene.
2.) Increase Fire & Life Safety operating expense by $205,293, offset by a reduction in contingency. The Workers Compensation rate for firefighters increased after the FY24 budget was adopted.
3.) Increase Fire & Life Safety operating expense by $358,000, offset by a reduction in contingency, due to overtime from vacant positions. Decrease Fire & Life Safety operating expense by $525,282, offset by an increase in
contingency. The Fire Levy tax revenues have been higher than anticipated, providing the ability to fund more levy qualified Fire expenditures that are currently being funded by the General Fund.
4.) Increase Fire & Life Safety operating expense by $171,162, offset by a reduction in contingency. This was the result of moving three positions to Eugene to resolve issues with Oregon's Equal Pay Act. Springfield remains
financially responsible for these positions and is back-billed by the City of Eugene.
5.) Increase Police Department operating expense by $247,000, offset by a reduction in contingency of $138,000, and an increase in revenue of $109,000, to support overtime costs due to various unknown factors, including
three additional unfunded retirements, increased requests for revenue generating overtime, and several new hires that are on extended training.
6.) Transfer $100,000 from the Transient Room Tax Fund to the General Fund reserve to correct and align the budget transfers in/out.
- No current activity.
Exhibit A
Page 1 of 7
Attachment 2
Page 3 of 9
Special Revenue Fund - 204
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 3,726,570$ 74,034$ -$ 5,788$ -$ 1,000$ 3,807,392$
Development & Public Works 5,866,836 1,684,112 - (139,473) - - 7,411,475
Finance 816,705 (25,869) 184,542 39,050 - - 1,014,428
Fire and Life Safety 266,209 36,964 - - 75,319 - 378,492 (1,2)
Human Resources 104,835 - - - - - 104,835
Information Technology 133,866 96,870 - - - - 230,736
Library 124,218 86,620 - 18,994 59,100 - 288,932 (3-5)
Police 479,800 558,971 - 104,000 210,761 - 1,353,532 (6)
Total Department Operating 11,519,039 2,511,702 184,542 28,359 345,180 1,000 14,589,822
Non-Departmental
Transfers - - - 100,000 - - 100,000
Reserves* 5,493,666 (325,840) - (87,338) (105,319) - 4,975,169 (1,2,4)
Total Non-Departmental 5,493,666 (325,840) - 12,662 (105,319) - 5,075,169
Total Special Revenue Fund 17,012,705$ 2,185,862$ 184,542$ 41,021$ 239,861$ 1,000$ 19,664,990$
Special Revenue Fund Commentary:
Transient Room Tax Fund - 208
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
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:
Community Development Fund - 210
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works 1,159,459$ 962,502$ -$ (555,345)$ -$ -$ 1,566,616$
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
Supplemental
Budget 4
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 - - - 1,487 - 87,132 (1)
Total Department Operating 1,640,823 - - - 1,487 - 1,642,311
Non -Departmental
Contingency 35,000 - - - (1,487) - 33,513 (1)
Reserves* 4,210,958 1,177,849 - - - - 5,388,807
Total Non-Departmental 4,245,958 1,177,849 - - (1,487) - 5,422,320
Total Building Fund 5,886,781$ 1,177,849$ -$ -$ -$ -$ 7,064,630$
Building Code Fund Commentary:
- No current activity.
1.) Increase Fire & Life Safety operating expense by $1,487, offset by a reduction in contingency. The Workers Compensation rate for firefighters increased after the FY24 budget was adopted.
- No current activity.
1.) Increase Fire & Life Safety operating expense by $70,000, offset by a reduction in reserves, to support the cost of an ARPA funded employee's salary and benefits to resolve issues with Oregon's Equal Pay Act.
2.) Increase Fire & Life Safety operating expense by $5,319, offset by a reduction in reserves. The Workers Compensation rate for firefighters increased after the FY24 budget was adopted.
3.) Increase Library operating expense by $5,400, offset by new grant revenue, to support a grant-funded position for Library outreach.
4.) Increase Library operating expense by $46,700, offset by an increase in revenue of $16,700, and a decrease in reserves of $30,000, to purchase workspace furnishings that are not covered in the remodel budget.
5.) Increase Library operating expense by $7,000, offset by an increase in revenue, to support museum operations, including the purchase of a freezer and funding for a limited duration position.
6.) Increase Police Department operating expense by $210,761, offset by an increase in grant revenue, to support training for the Police Department.
Exhibit A
Page 2 of 7
Attachment 2
Page 4 of 9
Fire Local Option Levy Fund - 235
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Fire and Life Safety 1,725,722$ -$ -$ 28,621$ 599,004$ -$ 2,353,347$ (1-2)
Total Department Operating 1,725,722 - - 28,621 599,004 - 2,353,347
Non -Departmental
Contingency 45,000 - - - (30,722) - 14,278 (1)
Reserves* 2,271,540 (142,944) - - (568,282) - 1,560,314 (2)
Total Non-Departmental 2,316,540 (142,944) - - (599,004) - 1,574,592
Total Fire Local Option Levy Fund 4,042,262$ (142,944)$ -$ 28,621$ -$ -$ 3,927,939$
Fire Local Option Levy Fund Commentary:
Police Local Option Levy Fund - 236
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
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
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
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
Supplemental
Budget 4
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
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works -$ -$ -$ 500,000$ -$ -$ 500,000$
Total Department Operating - - - 500,000 - - 500,000
Non-Departmental
Reserves* 862,971$ 13,744$ -$ (500,000)$ -$ -$ 376,715$
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 Fire & Life Safety operating expense by $30,722, offset by a reduction in contingency. The Workers Compensation rate for firefighters increased after the FY24 budget was adopted.
2.) Increase Fire & Life Safety operating expense by $568,282, offset by a reduction in reserves. The Fire Levy tax revenues have been higher than anticipated, providing the ability to fund more levy qualified Fire expenditures
that are currently being funded by the General Fund.
- No current activity.
- No current activity.
- No current activity.
Exhibit A
Page 3 of 7
Attachment 2
Page 5 of 9
Development Projects Fund - 420
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works -$ -$ -$ 1,000,000$ -$ -$ 1,000,000$
Total Department Operating - - - 1,000,000 - - 1,000,000
Capital Projects
City Manager's Office -$ -$ -$ -$ -$ -$ -$
Development & Public Works 313,884 92,813 - 134,000 210,000 - 750,697 (1)
Total Capital Projects 313,884 92,813 - 134,000 210,000 - 750,697
Non-Departmental
Transfers - 98,000 - - - - 98,000
Reserves* 5,220,387 896,832 - (1,134,000) (210,000) - 4,773,219 (1)
Total Non-Departmental 5,220,387 994,832 - (1,134,000) (210,000) - 4,871,219
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
Supplemental
Budget 4
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
Non-Departmental
Transfers 25,904 - - - - - 25,904
Reserves* 42,740,385 322,716 - (130,000) - - 42,933,101
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
Supplemental
Budget 4
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 - - 1,100,000 - 18,708,277 (1-2)
Non-Departmental
Reserves* 4,937,753 (705,590) - - 2,000,000 - 6,232,163 (2)
Total Non-Departmental 4,937,753 (705,590) - - 2,000,000 - 6,232,163
Total Street Capital Fund 22,264,815$ (305,590)$ -$ -$ 3,100,000$ -$ 25,059,225$
Street Capital Fund Commentary:
1.) Increase Development & Public Works Department capital project expenditures by $210,000, offset by a reduction in reserves, for elevator repairs at City Hall, HVAC unit replacement at the Justice Center, and an HVAC
management system controller replacement at City Hall. Each of these projects are due to immediate, unanticipated system failures.
- No current activity.
1.) Increase Development & Public Works Department capital project expenditures by $3,100,000, offset by an increase in grant revenue, to provide funding needed for the Oregon Department of Transportation (ODOT) Mill
Street Reconstruction Project. ODOT required deposit of the funds sooner than anticipated and prior to any activity being started on this project.
2.) Transfer $2,000,000 from the Development & Public Works Department capital project expenditures to reserves to correct an error in the budget adoption.
Exhibit A
Page 4 of 7
Attachment 2
Page 6 of 9
Sanitary Sewer Operations Fund - 611
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 83,600$ -$ -$ -$ -$ -$ 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 - - - 3,250,000 - 14,641,962 (1)
Non-Departmental
Debt Service 1,706,000 - - - - - 1,706,000
Contingency 150,000 - - - - - 150,000
Reserves* 26,503,799 840,185 - - (3,250,000) - 24,093,984 (1)
Total Non-Departmental 28,359,799 840,185 - - (3,250,000) - 25,949,984
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
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 17,649$ -$ -$ -$ -$ -$ 17,649$
Development & Public Works 23,712,953 372,060 - - 600,000 - 24,685,013 (1)
Finance 181,874 - - - - - 181,874
Total Department Operating 23,912,475 372,060 - - 600,000 - 24,884,535
Non-Departmental
Transfers 14,300,000 - - - - - 14,300,000
Debt Service 4,113,000 - - - - - 4,113,000
Reserves* 10,594,782 1,710,756 - - (600,000) - 11,705,538 (1)
Total Non-Departmental 29,007,782 1,710,756 - - (600,000) - 30,118,538
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
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Fire and Life Safety 6,862,659$ -$ -$ 91,019$ 246,252$ -$ 7,199,930$ (1-3)
Total Department Operating 6,862,659 - - 91,019 246,252 - 7,199,930
Non-Departmental
Contingency 150,000 - - - (150,000) - - (1-3)
Reserves* - 916 - - - - 916
Total Non-Departmental 150,000 916 - - (150,000) - 916
Total Ambulance Fund 7,012,659$ 916$ -$ 91,019$ 96,252$ -$ 7,200,846$
Ambulance Fund Commentary:
1.) Increase Fire & Life Safety operating expense by $68,809, offset by a reduction in contingency. The Workers Compensation rate for firefighters increased after the FY24 budget was adopted.
2.) Increase Fire & Life Safety operating expense by $149,000, offset by a reduction in contingency of $52,748, and an increase in Springfield Pinpoint resources of $96,252, due to overtime from vacant positions.
3.) Increase Fire & Life Safety operating expense by $28,443, offset by a reduction in contingency. This was the result of moving three positions to Eugene to resolve issues with Oregon's Equal Pay Act. Springfield remains
financially responsible for these positions and is back-billed by the City of Eugene.
1.) Increase Development & Public Works Department capital project expenditures by $3,250,000, offset by a reduction in reserves, to provide funding needed for the Oregon Department of Transportation (ODOT) Mill Street
Reconstruction Project. ODOT required deposit of the funds sooner than anticipated and prior to any activity being started on this project.
1.) Increase Development & Public Works Department operating expense by $600,000, offset by a reduction in reserves, to provide additional funding for Eugene Wastewater Operations due to an increase in Eugene's internal
charges.
Exhibit A
Page 5 of 7
Attachment 2
Page 7 of 9
Storm Drainage Operating Fund - 617
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
City Manager's Office 83,921$ -$ -$ -$ -$ -$ 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 - - - 3,000,000 - 12,892,797 (1)
Non-Departmental
Debt Service 553,641 - - - - - 553,641
Contingency 200,000 - - - - - 200,000
Reserves* 16,365,615 1,218,296 - 100,000 (3,000,000) - 14,683,911 (1)
Total Non-Departmental 17,119,256 1,218,296 - 100,000 (3,000,000) - 15,437,552
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
Supplemental
Budget 4
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
Supplemental
Budget 4
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:
Insurance Fund - 707
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
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:
1.) Increase Development & Public Works Department capital project expenditures by $3,000,000, offset by a reduction in reserves, to provide funding needed for the Oregon Department of Transportation (ODOT) Mill Street
Reconstruction Project. ODOT required deposit of the funds sooner than anticipated and prior to any activity being started on this project.
- No current activity.
- No current activity.
- No current activity.
Exhibit A
Page 6 of 7
Attachment 2
Page 8 of 9
Vehicle and Equipment Fund - 713
FY24
Adopted Budget
Supplemental
Budget 1
Supplemental
Budget 2
Supplemental
Budget 3
Supplemental
Budget 4
Appropriations
Transfers &
Adjustments
FY24
Revised Budget
Department Operating
Development & Public Works 1,598,001$ 42,193$ -$ 712,500$ -$ -$ 2,352,694$
Fire & Life Safety 237,250 1,304,850 1,816,273 - - - 3,358,373
Human Resources - - - 4,000 - - 4,000
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
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
Supplemental
Budget 4
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)$ 3,645,113$ 1,000$ 458,064,906$
*Reserves and Unappropriated Ending Fund Balance are not appropriated for spending and are shown for information purposes only.
- No current activity.
- No current activity.
Exhibit A
Page 7 of 7
Attachment 2
Page 9 of 9