HomeMy WebLinkAboutItem 10 Fiscal Yeaer 2012-13 City Budget Adoption AGENDA ITEM SUMMARY Meeting Date: 6/18/2012
Meeting Type:Regular Meeting
Staff Contact/Dept.: Bob Duey/Finance
Staff Phone No: 541-726-3740
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: Mandate
ITEM TITLE:
FISCAL YEAR 2012/13 CITY BUDGET ADOPTION
ACTION
REQUESTED:
1. Conduct a public hearing on the Fiscal Year 2012/13 City budget.
2. Adopt/Not Adopt the following: A RESOLUTION ADOPTING THE
FISCAL YEAR 2012/13 SPRINGFIELD CITY BUDGET, MAKING
APPROPRIATIONS AND LEVYING A PROPERTY TAX.
ISSUE
STATEMENT:
The City Council is requested to hold a public hearing on Fiscal Year 2012/13
(FY13) to approve City Budget, and approve a resolution to adopt the Fiscal Year
2012/13 City budget, making appropriations and levying a property tax.
ATTACHMENTS:
1. Council Briefing Memorandum
2. Resolution
DISCUSSION/
FINANCIAL
IMPACT:
See attached Council Briefing Memorandum
Attachment 1 Page 1 of 3
M E M O R A N D U M City of Springfield
Date: 6/18/2012
To: Mayor and City Council COUNCIL
From: Bob Duey, Finance Director BRIEFING
Subject: Fiscal year 2012/13 City Budget Adoption MEMORANDUM
ISSUE:
The City Council is requested to hold a public hearing on the Fiscal Year 2012/13 (FY13) Approved
City Budget, and approve a resolution to adopt the Fiscal Year 2012/13 City Budget, make
appropriations, and levy a property tax.
COUNCIL GOALS MANDATE:
Financially Responsible and Stable Government Services
City of Springfield budget process is governed by the Oregon’s Revised Statues 294. The budget
process develops an annual financial plan for the City of Springfield, partner agencies and citizens that
accurately depicts and measures anticipated revenues and expenditures in order to support the City’s
objectives maintain financial stability and comply with statutory requirements.
BACKGROUND:
The Budget Committee finalized its review of the FY13 Proposed Budget on May 8, 2012 and made
certain changes to the budget proposed. The resulting action created the FY13 Approved Budget for
Council consideration. Oregon Budget Law requires that the City Council hold a public hearing prior
to any action on the adoption of the Approved Budget. Oregon Budget Law also allows the City
Council to, within guidelines; adopt changes made to the budget approved by the City’s Budget
Committee. These guidelines include being able to increase total expenditures within a fund by not
more than $5,000 or 10% of the estimated expenditures to the fund (whichever is greater). There is no
limit on the amount by which a fund can be reduced.
This memo summarizes the revisions to the Proposed Budget made by the Budget Committee in
formulating the Committee’s Approved Budget.
The FY13 Approved Budget in the amount of $303,602,488 is as follows:
City of Springfield Fiscal Year 2012/13 Appropriations (All
Funds)
Personal Services $ 46,847,934
Materials and Services 31,936,484
Capital Outlay 4,105,625
Capital Projects 43,873,905
Contingency 600,000
Unappropriated Ending Fund Balance 475,642
Reserves 116,296,066
Interfund Transfers 27,179,666
Debt Service 16,393,046
Special Payments/Statutory Payments 15,894,120
TOTAL APPROPRIATIONS – ALL
FUNDS $ 303,602,488
MEMORANDUM 6/14/2012
Attachment 1 Page 2 of 3
RECOMMENDED ACTION:
A. Adjustments and Changes to the FY12 Proposed Budget
The City’s Proposed Budget totaled $303,602,488 and 408.49 FTE. At the May 8, 2012 Budget
Committee meeting, the Committee approved the FY13 Proposed Budget with the specific
changes identified below. These changes increased operating expenditures by $44,063 by
reducing reserves.
EXPENDITURE INCREASES:
The following four items use reserve funds to provide additional services.
Lane Regional Air Protection Agency
The Budget Committee approved funding for LRAPA’s grant match; this change will appear in
the City Manager’s Office budget. The source of the funds is a decrease in General Fund
reserves.
Requested Action
Fund 100 Increase expenditure LRAPA 21,224
Decrease General Fund Reserves (21,224)
Human Services
The Budget Committee increased funding for Human Service; this change will appear in the
City Manager’s Office budget. The source of the funds is a decrease in General Fund reserves.
Requested Action
Fund 100 Increase expenditure Human Service 12,839
Decrease General Fund Reserves (12,839)
City Manager’s Office Program Expense
The Budget Committee increased the City Manager’s Office budget for social media projects.
The source of the funds is the Transient Room Tax reserves.
Requested Action
Fund 208 Increase expenditure Program Expense 10,000
Decrease Transient Room Tax Reserves (10,000)
Metro Partnership
The Budget Committee increased funding for Metro Partnership. The source of the funds is a
decrease in other operating expenditures in the City Manager’s Office budget.
Requested Action
Fund 100 Increase expenditure Metro Partnership 5,000
Decrease Material & Services (5,000)
MEMORANDUM 6/14/2012
Attachment 1 Page 3 of 3
B. Total City FY13 Approved Budget
The result of the actions noted above is an Approved Budget totaling 408.49 FTE and
$303,602,488 in resources and requirements.
C. Additional Information
As discussed, Oregon Budget Law does also allow the City Council to within guidelines adopt
changes made to the budget approved by the City’s Budget Committee. These guidelines
include being able to increase total expenditures within a fund by not more than $5,000 or 10%
of the estimated expenditures to the fund (whichever is greater). There is no limit on the amount
by which a fund can be reduced.
ACTIONS REQUESTED
The Council is requested to:
1. Hold a public hearing on the Fiscal Year 2012/13 City budget.
2. Adopt a budget by Resolution. The Council may adopt, by resolution, the budget
presented this evening as approved by the Budget Committee or adopt a budget
resolution that reflects the budget approved by the Budget Committee with other changes
the Council may identify.
If changes are made by the Council following the public hearing, a revised resolution will be
prepared and submitted to the Mayor for signature.
Attachment 2 Page 1 of 2
Resolution No. ________
A RESOLUTION ADOPTING THE FISCAL YEAR 2012/13 SPRINGFIELD CITY BUDGET,
MAKING APPROPRIATIONS, AND LEVYING A PROPERTY TAX.
WHEREAS, starting on April 24, 2012, and ending on May 8, 2012, the Budget Committee met and
reviewed the proposed 2012/13 City budget; and
WHEREAS, on May 8, 2012, the Budget Committee recommended approval of the 2012/13 City budget
for Council adoption; and
WHEREAS, on June 18, 2012, the City Council held a public hearing on the approved budget.
WHEREAS, the City Council of the City of Springfield finds that Adopting the Budget and Making
Appropriations is necessary under ORS 294.305 to 294.565.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
SPRINGFIELD, A Municipal Corporation of the State of Oregon, as follows:
Section 1. The City budget for the City of Springfield for the fiscal year beginning July 1, 2012,
and ending June 30, 2013, as approved by the City of Springfield Budget Committee in the total
amount of $303,602,488 is hereby adopted.
Section 2. The adopted appropriations, for the fiscal year beginning July 1, 2012, and ending
June 30, 2013, as set forth in Exhibit “A” is hereby adopted.
City of Springfield Fiscal Year 2012/13 Appropriations (All Funds)
Personal Services $ 46,847,934
Materials and Services 31,936,484
Capital Outlay 4,105,625
Capital Projects 43,873,905
Contingency 600,000
Un-appropriated Ending Fund Balance 475,642
Reserves 116,296,066
Inter-fund Transfers 27,179,666
Debt Service 16,393,046
Special Payments/Statutory Payments 15,894,120
TOTAL APPROPRIATIONS – ALL FUNDS $ 303,602,488
Section 3. BE IT RESOLVED that the City Council of the City of Springfield hereby imposes the
taxes provided for in the adopted budget at the permanent tax rate of $4.7403 per thousand of
assessed value for operations , a rate of $0.36 for the voter approved four year Local Option operating
levy for fire operations, a rate of $1.09 for the voter approved four year Local Option operating levy
for police, court and jail operations; and in the amount of $3,261,900 for bonds; and that these taxes
are hereby imposed and categorized for tax year 2012/13 upon the assessed value of all taxable
property within the district.
Resolution No. _______
Attachment 2 Page 2 of 2
Funds
Subject to the General
Government Limitation
Excluded from the
Limitation
General Fund $ 4.7403/$1,000
Fire Local Option Levy $ 0.3600/$1,000
Police Local Option Levy $ 1.0900/$1,000
Bond Sinking Fund $ 3,261,900
Section 4. The City Manager of the City of Springfield is authorized and directed to certify the levy,
as authorized by law, with Lane County, Oregon Assessor and the Lane County, Oregon Clerk, and
will file a copy of the adopted budget with the Department of Revenue, State of Oregon.
Section 5. That the list of fund titles and numbers set forth in attached Exhibit “B “ is hereby
Adopted, and any fund numbers and fund titles in conflict herewith are hereby repealed.
Section 6. This resolution shall take effect upon adoption by the Council and approval by the Mayor.
Adopted by the Common Council of the City of Springfield this 18th day of June, 2012, by a vote of
_______ for and _______ against.
________________________________________
Mayor – Christine L. Lundberg
ATTEST:
________________________________________
City Recorder – Amy Sowa
Dollar Amount
Department Operating
City Manager's Office1,233,042$
Legal and Judicial1,403,959
Human Resources391,064
Finance 853,351
Information Technology1,400,217
Fire and Life Safety10,012,741
Police12,946,918
Library1,382,053
Development & Public Works2,191,780
Total Department Operating31,815,125$
Non-Departmental
Transfers826,309$
Debt Service229,168
Contingency600,000
Reserves7,194,924
Total Non-Departmental8,850,401$
Total General Fund40,665,526$
Department Operating
Development & Public Works5,110,805$
Non-Departmental
Transfers100,000$
Reserves257,697
Total Non-Departmental357,697$
Total Street Fund5,468,502$
Department Operating
Police2,743,976$
Non-Departmental
Reserves-$
Total Jail Operations Fund2,743,976$
LEGAL APPROPRIATIONS LEVEL
General Fund - 100
Jail Operations Fund - 202
Street Fund - 201
Exhibit A - Page 1 of 11
Dollar Amount
Department Operating
City Manager's Office39,000$
Fire and Life Safety44,000
Police606,345
Library39,643
Total Department Operating728,988$
Non-Departmental
Transfers40,000$
Reserves431,277
Total Non-Departmental471,277$
Total Special Revenue Fund1,200,265$
Department Operating
City Manager's Office239,019$
Library64,912
Development & Public Works112,535
Total Department Operating416,466$
Non -Departmental
Transfers517,000$
Reserves160,677
Total Non-Departmental677,677$
Total Transient Room Tax Fund1,094,143$
Department Operating
Finance22,832$
Development & Public Works647,201
Total Department Operating670,033$
Non -Departmental
Reserves142,552$
Total Community Development Fund812,585$
Transient Room Tax Fund - 208
Community Development Fund - 210
Special Revenue Fund - 204
Exhibit A - Page 2 of 11
Dollar Amount
Department Operating
Development & Public Works926,607$
Non -Departmental
Reserves-$
Total Building Fund926,607$
Department Operating
Fire and Life Safety1,556,762$
Non -Departmental
Reserves514,120$
Total Fire Local Option Levy Fund2,070,882$
Department Operating
Legal and Judicial Services417,629$
Police 2,347,284
Total Department Operating2,764,913$
Non -Departmental
Transfers1,823,306$
Reserves1,453,772
Total Non-Departmental3,277,078$
Total Police Local Option Levy Fund6,041,991$
Department Operating
Finance 15,885$
Non -Departmental
Transfers50,000$
Reserves93,479
Total Non-Departmental143,479$
Total Bancroft Redemption Fund159,364$
Bancroft Redemption Fund - 305
Fire Local Option Levy Fund - 235
Building Code Fund - 224
Police Local Option Levy Fund - 236
Exhibit A - Page 3 of 11
Dollar Amount
Non-Departmental
Debt Service3,295,157$
Unappropriated Ending Fund Balance475,642
Total Non-Departmental3,770,799$
Total Bond Sinking Fund3,770,799$
Non -Departmental
Debt Service7,710,025$
7,710,025$
Total Development & Public Works Capital Projects14,072,302$
Non -Departmental
Reserves3,063,519$
Total Sewer Capital Projects Fund17,135,821$
Total Development & Public Works Capital Projects14,904,846$
Non-Departmental
Transfers4,100,000$
Reserves5,666,411
Total Non-Departmental9,766,411$
24,671,257$
Department Operating
Finance74,692$
Non-Departmental
Transfers15,885$
Reserves1,076,285
Total Non-Departmental1,092,170$
Total Development Assessment Fund1,166,862$
Regional Wastewater Debt Service Fund - 312
Total Regional Wastewater Debt Service Fund
Reg.Wastewater Revenue Bond Cap. Projects Fund - 412
Sanitary Sewer Capital Projects Fund - 409
Development Assessment Fund - 419
Total Reg. WW Rev. Bond Cap. Projects Fund
Bond Sinking Fund - 306
Exhibit A - Page 4 of 11
Dollar Amount
Capital Projects
City Manager's Office50,000$
Development & Public Works282,000
Total Capital Projects332,000$
Non-Departmental
Transfers637,000$
Reserves2,218,145
Total Non-Departmental2,855,145$
Total Development Projects Fund3,187,145$
Total Development & Public Works Capital Projects4,723,151$
Non-Departmental
Reserves9,516,276$
Total Drainage Capital Fund14,239,427$
Department Operating
Development & Public Works2,436,307$
Total Development & Public Works Capital Projects6,682,950$
Non-Departmental
Reserves52,593,896$
Total Regional Wastewater Capital Fund61,713,153$
Total Development & Public Works Capital Projects291,000$
Non-Departmental
Reserves236,951$
Total Street Capital Fund527,951$
Regional Wastewater Capital Fund - 433
Street Capital Fund - 434
Development Projects Fund - 420
Storm Drainage Capital Fund - 425
Exhibit A - Page 5 of 11
Dollar Amount
Department Operating
Development & Public Works23,778$
Total Development & Public Works Capital Projects1,164,129$
Non-Departmental
Transfers25,649$
Reserves501,661
Total Non-Departmental527,310$
1,715,217$
Department Operating
Development & Public Works16,344$
Total Development & Public Works Capital Projects46,000$
Non-Departmental
Reserves39,228$
Total SDC Local Wastewater Reimb. Fund101,572$
Department Operating
Development & Public Works105,440$
Total Development & Public Works Capital Projects254,000$
Non-Departmental
Reserves903,460$
Total SDC Local Wastewater Reimb. Fund1,262,900$
SDC Storm Drainage Reimbursement Fund - 441
Total SDC Local Storm Improvement Fund
SDC Storm Drainage Improvement Fund - 440
SDC Sanitary Sewer Reimbursement Fund - 442
Exhibit A - Page 6 of 11
Dollar Amount
Department Operating
Development & Public Works48,324$
Total Development & Public Works Capital Projects127,000$
Non-Departmental
Transfers45,662$
Reserves292,333
Total Non-Departmental337,995$
Total SDC Local Wastewater Improve. Fund513,319$
Department Operating
Development & Public Works4,000$
Non-Departmental
Transfers16,524$
Reserves137,596
Total Non-Departmental154,120$
158,120$
Department Operating
Development & Public Works3,500$
Non-Departmental
Transfers1,200,000$
Reserves998,474
Total Non-Departmental2,198,474$
2,201,974$
Total SDC Regional Wastewater Reimb. Fund
Total SDC Regional Wastewater Improve. Fund
SDC Regional Wastewater Improvement Fund - 445
SDC Regional Wastewater Reimbursement Fund - 444
SDC Sanitary Sewer Improvement Fund - 443
Exhibit A - Page 7 of 11
Dollar Amount
Department Operating
Development & Public Works48,677$
Total Development & Public Works Capital Projects236,000$
Non-Departmental
Transfers10,374$
Reserves13,862
Total Non-Departmental24,236$
Total SDC Transportation Reimbursement Fund308,913$
Department Operating
Development & Public Works177,451$
Total Development & Public Works Capital Projects501,527$
Non-Departmental
Reserves896,453$
1,575,431$
Department Operating
Finance11,427$
Development & Public Works3,382,563
Total Department Operating3,393,990$
Non-Departmental
Transfers2,953,000$
Debt Service2,020,400
Reserves3,406,041
Total Non-Departmental8,379,441$
Total Sewer Operations Fund11,773,431$
Sanitary Sewer Operations Fund - 611
Total SDC Transportation Improvement Fund
SDC Transportation Improvement Fund - 447
SDC Transportation Reimbursement Fund - 446
Exhibit A - Page 8 of 11
Dollar Amount
Department Operating
Finance114,054$
Development & Public Works16,059,161
Total Department Operating16,173,215$
Non-Departmental
Transfers13,353,364$
Debt Service1,136,590
Reserves11,285,052
Total Non-Departmental25,775,006$
Total Regional Wastewater Fund41,948,221$
Department Operating
Fire and Life Safety5,051,045$
Non-Departmental
Reserves-$
Total Ambulance Fund5,051,045$
Department Operating
Finance11,427$
Development & Public Works4,598,618
Total Department Operating4,610,045$
Non-Departmental
Transfers925,000$
Debt Service706,775
Reserves2,280,185
Total Non-Departmental3,911,960$
Total Drainage Operating Fund8,522,005$
Regional Wastewater Fund - 612
Ambulance Fund - 615
Storm Drainage Operating Fund - 617
Exhibit A - Page 9 of 11
Dollar Amount
Department Operating
Development & Public Works543,361$
Total Development & Public Works Capital Projects539,000$
Non-Departmental
Debt Service919,315$
Reserves442,094
Total Non-Departmental1,361,409$
Total Booth-Kelly Fund2,443,770$
Department Operating
Development & Public Works46,100$
Non-Departmental
Reserves45,833$
Total Regional Fiber Consortium Fund91,933$
Department Operating
Human Resources813,851$
Non-Departmental
Transfers375,593$
Special Payments/Miscellaneous Fiscal Transactions15,894,120
Reserves3,598,215
Total Non-Departmental19,867,928$
Total Insurance Fund20,681,779$
Regional Fiber Consortium - 629
Insurance Fund - 707
Booth-Kelly Fund - 618
Exhibit A - Page 10 of 11
Dollar Amount
Department Operating
Human Resources10,000$
Finance 5,600
Information Technology135,000
Fire and Life Safety1,155,900
Police306,500
Library1,500
Development & Public Works385,235
Total Department Operating1,999,735$
Non-Departmental
Transfers165,000$
Debt Service375,616
Reserves6,753,796
Total Non-Departmental7,294,412$
Total Vehicle and Equipment Fund9,294,147$
Department Operating
Finance 17,281$
Development & Public Works553,347
Total Department Operating570,628$
Non-Departmental
Reserves81,802$
Total SDC Administration Fund652,430$
TOTAL RESOLUTION303,602,488$
SDC Administration Fund - 719
Vehicle and Equipment Fund - 713
Exhibit A - Page 11 of 11
City of Springfield Funds
BudgetNon Budget
Fund NumberFund TitleFundsFunds
100General FundReporting Fund
150GAAP General FundNon Reporting Fund
201Street FundReporting Fund
202Jail Operations FundReporting Fund
204Special Revenue FundReporting Fund
208Transient Room Tax FundReporting Fund
210Community Development FundReporting Fund
214Housing Rehab Revolving FundNon Reporting Fund
222Riverbend Development FundReporting Fund
224Building Code FundReporting Fund
229SEDA Glenwood General FundNon Reporting Fund
230SEDA Downtown General FundNon Reporting Fund
235Fire Local Option Levy FundReporting Fund
236Police Local Option Levy FundReporting Fund
251GAAP Street FundNon Reporting Fund
253GAAP Museum FundNon Reporting Fund
254GAAP Special Revenue FundNon Reporting Fund
258GAAP Transient Room Tax FundNon Reporting Fund
260GAAP Community Development FundNon Reporting Fund
264GAAP Housing Rehab Revolving FundNon Reporting Fund
272GAAP River Bend FundNon Reporting Fund
274GAAP Building Code FundNon Reporting Fund
279GAAP Regional Fiber Consortium FundNon Reporting Fund
285GAAP Fire LevyNon Reporting Fund
286GAAP Police LevyNon Reporting Fund
305Bancroft Redemption FundReporting Fund
306Bond Sinking FundReporting Fund
312Regional Wastewater Debt Service FundReporting Fund
355GAAP Bancroft FundNon Reporting Fund
356GAAP Bond Sinking FundNon Reporting Fund
409Sanitary Sewer Capital FundReporting Fund
412Regional Wastewater Revenue Bond Capital Projects FundReporting Fund
419Development Assessment Capital FundReporting Fund
420Development Projects FundReporting Fund
425Storm Drainage Capital FundReporting Fund
427G. O. Bond Capital Projects FundReporting Fund
428Police Building Bond Capital FundReporting Fund
429SEDA Glenwood Capital Projects FundNon Reporting Fund
430SEDA Downtown Capital Projects FundNon Reporting Fund
433Regional Wastewater Capital FundReporting Fund
434Street Capital FundReporting Fund
440SDC Storm Drainage Improvement FundReporting Fund
441SDC Storm Drainage Reimbursement FundReporting Fund
442SDC Sanitary Sewer Reimbursement FundReporting Fund
Exhibit B - Page 1 of 2
City of Springfield Funds
BudgetNon Budget
Fund NumberFund TitleFundsFunds
443SDC Sanitary Sewer Improvement FundReporting Fund
444SDC Regional Wastewater Reimbursement FundReporting Fund
445SDC Regional Wastewater Improvement FundReporting Fund
446SDC Transportation Reimbursement FundReporting Fund
447SDC Transportation Improvement FundReporting Fund
459GAAP Sewer Capital Projects FundNon Reporting Fund
466GAAP SDC ProjectsNon Reporting Fund
469GAAP Development Assessment FundNon Reporting Fund
470GAAP Development Projects FundNon Reporting Fund
477GAAP GO Bond Capital Projects FundNon Reporting Fund
483GAAP Regional Wastewater Capital FundNon Reporting Fund
484GAAP Street Capital FundNon Reporting Fund
485GAAP Street SDC FundNon Reporting Fund
486GAAP Sewer SDC FundNon Reporting Fund
487GAAP Regional Wastewater SDC FundNon Reporting Fund
611Sanitary Sewer Operations FundReporting Fund
612Regional Wastewater FundReporting Fund
615Ambulance FundReporting Fund
617Storm Drainage Operating FundReporting Fund
618Booth-Kelly FundReporting Fund
629Regional Fiber Consortium FundReporting Fund
661GAAP Sewer Operations FundNon Reporting Fund
662GAAP Regional Wastewater FundNon Reporting Fund
665GAAP Emergency Medical Services FundNon Reporting Fund
668GAAP Booth Kelly FundNon Reporting Fund
679GAAP Regional Fiber Consortium FundNon Reporting Fund
707Insurance FundReporting Fund
713Vehicle and Equipment FundReporting Fund
719SDC Administration FundReporting Fund
757GAAP Insurance FundNon Reporting Fund
763GAAP Vehicle and Equipment FundNon Reporting Fund
821Agency FundNon Reporting Fund
823Investment FundNon Reporting Fund
828Springfield Retirement Trust FundNon Reporting Fund
931General Fixed Asset Account GroupNon Reporting Fund
932General Long Term Debt AccountNon Reporting Fund
933GAAP Adjustment FundNon Reporting Fund
Non Reporting Funds are non budget reporting funds, and are utilized exclusively to create the City's Comprehensive
Annual Financial Report (CAFR).
Exhibit B - Page 2 of 2