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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