TWD 1993-1994 G`I TIGARD
TIGARD
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Interim Chairperson ' s
Budget Message
July 15, 1993
Honorable Interim Budget Committee:
The Southeast Washington County Joint Water Agency Board of Directors' goal is to
preserve the philosophy of continuity of service through an orderly, cost effective
transition.
The Board accepts the fundamental premises of the existing Tigard Water District
budget as is reflected in our adoption of it. This letter is attached to the prior
administrator's statement that outlines the goals of the budget. The Southeast
Washington County Joint Water Agency budget remains the same except for
omitting pages 30 & 31 which reflect the 1993-94 FY Bonded Indebtedness in the
amount of$165,018.00. This responsibility will stay with the remnant Tigard Water
District, at this time, as they are the taxing authority, will levy taxes and maintain
security of the outstanding bond obligation during fiscal 1993-1994 year.
In adopting this proposal, we recognize it is a twelve (12) month budget and our
authority only lasts for six (6) months. We will in a responsible manner, administer
the budget during this period mindful of the remaining fiscal year responsibilities.
The Board also sees its major challenge as funding the most cost effective methods
in making needed expenditures.
Finally, we wish to maintain the existing budget to assure the customers' and
employees' stability in providing quality water and service.
Thank you,
Lynda Jenkins
Chairperson
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AS TIGARD WATER DISTRICT
1993-94 ADOPTED BUDGET
AM
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Budget Committee
Richard K. Brown
Dale Evans
Rod Kvistad
�. Katie Schwab
William G. Sheridan
Board of Commissioners
Robert C. Wyffels, Chair, Board of Commissioners
Audrey Castile, Commissioner
John T. Haunsperger, Commissioner
Hill Hampton, Commissioner
Clarence Nicoli, Commissioner
Water District Staff
Jeri L. Chenelle, Administrative Director
Randy J. Volk, Operations Manager
W. Nancy L. Johnson, Accounting Supervisor
Michael J. Miller, Senior Management Analyst
Lorry Christian, Administrative & Human Resources Coordinator
+� Budget Cover: Illustration created by Stephen Winchester, Draftsperson, Tigard Water District
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an TABLE OF CONTENTS
to
Page
1993-94 Budget Calendar.................................................................................................. 1
on
Administrative Director's Budget Message........................................................................ 3
r.. Combined Budget Statement of Revenues, Expenditures
and Changes in Fund Balance, All Governmental Funds........................................... 6
General Fund
Resources............................................................................................................. 7
Expenditures.........................................................................................................10
Administration .......................................................................................................14
Operations.............................................................................................................18
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System Development Charge Fund................................................................................. 26
DebtService Fund............................................................................................................30
Capital Projects Reserve Fund No. 2............................................................................... 32
Capital Projects Reserve Fund No. 3............................................................................... 34
Pay Scale for Tigard Water District Employees............................................................... 37
+nr TIGARD WATER DISTRICT
1993-94 Budget Calendar
Date Action to be Completed
February 9 • Board of Commissioners appoints Budget Officer and two new lay
f°" Budget Committee members.
• Budget Officer Presents Budget Calendar.
4V
• Budget Officer begins preparing budget instructions and
worksheets, and estimates of general revenues.
ion
February 12 - • Staff and Budget Officer meet for budget preparation, goal setting
March 15 session, and draft new Chart of Accounts.
March 29 • Submit Notice of Budget Committee Meeting to Tigard Times for
Publication on April 1, 1993.
April 1 • Notice of Budget Committee Meeting for April 13, 1993, published
in Tigard Times.
April 13 • Budget Officer presents Proposed 1993-94 Budget to Budget
Committee and public.
April 19 • Submit Public Hearing Notice and Summary of Approved 1993-94
Budget to Tigard Times for Publication April 22, 1993.
April 22 • Publish Budget Hearing Notice and Summary.
April 26 • Submit Second Notice of Budget Hearing to Tigard Times for
publication on April 29, 1993.
April 29 • Publish Second Notice of Budget Hearing for Budget hearing on
May 11, 1993.
;,W May 11 • Hold final Budget Hearing.
May 12 • Submit Notice of Special Board Meeting to Discuss the 1993-94
to Budget to Tigard Times for publication on May 13, 1993.
May 13 • Publish Notice of Special Board Meeting to Discuss the 1993-94
Budget for May 25, 1993, published in Tigard Times.
May 25 • Hold special Board meeting to discuss and adopt 1993-94 Budget,
Make appropriations, and levy taxes.
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Tigard Water District
1993-94 Budget Calendar (Cont.)
May 31 • Submit Adopted 1993-94 Budget to Washington County Assessor.
July 1 • Adopted Budget takes effect.
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Administrative Director' s
Budget Message
April 13, 1993
Honorable Budget Committee:
rw I am pleased to present you with a hold-the-line budget for fiscal year 1993-94 which has
slightly less General Fund departmental expenditures than the previous 1992-93 budget.
It is not often that this happens, due to ever-increasing inflationary costs of labor,
supplies and materials. Staff has worked very hard to present you with a fiscally
conservative budget that safeguards public funds and ensures excellent quality water
service.
I have also attempted to break the General Fund budget into two departments,
Administration and Operations. The intent is to give us a better picture of our costs in
these two functional areas. Since this is the first time this has been done, the prior year's
history will not be shown for each department where costs have been divided between
the two. However, the General Fund Expenditures Summary will show totals and prior
year's history.
Major projects to be undertaken this year include:
Wo 1. Assume sewer and storm drain billing for the City of Tigard and Unified Sewerage
Agency.
2. Modernize office equipment and office procedures.
3. Complete the computerized SCADA system (Supervisory Control and Data
ow Acquisition) which will monitor all 12 reservoirs and 6 pump stations.
4. Obtain computerized hand-held meter reading devices that will allow downloading of
water usage into the computer rather than doing it manually.
5. Change to new computer software which offers integrated billing, general ledger, job
aw costing, inventory control, purchasing and equipment maintenance programs.
6. Complete 3 major construction projects (a line extension on 150th Ave., a pressure
to reducing valve station on the north side of Bull Mountain, and a pipeline extension
on SW North Dakota Street).
AW 7. Obtain a computer aided drafting system for Engineering.
8. Fund a public information program.
9. Implement an inverted block rate system to encourage conservation during the
summer.
1.
3
10. Convert the District to a joint water agency with a new governance structure
composed of appointees of the cities of Tigard, King City, Durham, and
unincorporated Washington County.
Although the budget we are submitting for FY1993-94 has fewer expenditures than last
year, there are some critical trends which need to be addressed. In the 92-93 fiscal year
budget, $952,000 was moved from the surplus "unappropriated ending fund balance" to
balance the General Fund budget. The proposed 93-94 fiscal year budget requires a
similar move.
Actual Actual Bugeted Proposed
1990-91 1991-92 94
Revenues + $ 3,285,552 $ 3,145,846 $ 3,709,000 $ 3,973,700
Expenditures - 2.901.211 3,134,432 4.083,600 4,003.910
Surplus or Deficiency $ 384,341 $ 11,414 ($ 374,600) ($ 30,210)
Subtotal
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Reserves - 0 0 300,000 300,000
Contingency - 0 0 277.400 596.055
Total Surplus or Deficiency $ 384,341 $ 11,414 ($ 952,000) ($ 926,265)
*(Note: 34% of the FY93-94 deficit due to an increase in contingency funds,which can be spent in
case of emergency. Contingency funds were budgeted at 15%of revenues.)
What this means is that our annual revenues are not sufficient to cover our annual
expenses. Our auditors would like us to increase the amount of our unappropriated
ending fund balance, but we are depleting it the take care of expenses. This is
tantamount to living our of your savings account--eventually it is gone.
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Therefore, a 20% customer rate increase is included in the revenue estimates for
metered water sales. This will not cover the total amount of funds needed, but continues
the phased approach to rate increases began by the Board of Commissioners in 92-93
fiscal year. Prior to that, rates had not been increased for nine years. Please note that
the chart shown above includes the 20% customer rate increase in FY93-94.
Part of the reason for the increase in expenditures in last year's 92-93 fiscal year budget
was an increase in water rates from the City of Portland. Their rates are based on a
scale that increases when water is purchased at peak demand times (days and hours).
For last year's budget (FY92-93) Portland's rates increased from $1.535 to $3.23 per 100
cubic feet, a 110% increase. However, the summer water restrictions meant that we
bought very little peak season water. Consequently, our rate has dropped this year to
$1.77 per 100 cubic feet. If there are no restrictions this summer, our purchases will
increase again and so will the price for the following year. Consequently, the 94-95 fiscal
year budget could have an even bigger deficit, and the trend will continue. (Because we
did not have to buy Portland water last summer, our actual deficit in revenues will not be
as large as projected.)
4
I would like to commend the following staff members for assisting in development of the
w., budget and for working so hard to keep expenditures down: Randy Volk, Operations
Manager; Nancy Johnson, Accounting Supervisor; Mike Miller, Senior Management Analyst;
and Lorry Christian, Administrative & Human Resources Coordinator.
I would also like to acknowledge the Board of Commissioners for their unflagging support of
the Tigard Water District and their constant efforts to do what is best for our patrons. The
District has an excellent reputation for quality service, as is attested by the many "thank
you's" we receive from our patrons. This would not be possible without the Board's initiative
and support. Special thanks to Chairman Robert C. Wyffels, Commissioner Audrey Castile,
Commissioner Clarence Nicoli, Commissioner John T. Haunsperger, and Commissioner Hill
Hampton.
Respectfully Submitted,
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"W . L. Chenelle
Administrative Director
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Tigard Water District
Combined Budget Statement of Revenues, Expenditures
and Changes in Fund Balance
All Governmental Funds
Estimated for Period ended June 30, 1994 riri
System Total
Debt Development Capital Adopted Adopted
General Service Fund Projects 1993-94 1992-93
Revenues:
Taxes (Bonded Debt) 146,700 146,700 140,000
Water Sales 3,205,300 300,000 3,505,300 3,116,200
Meter Sales 116,500 116,500 88,100
System Development Fees 109,200 300,000 409,200 406,300
Other Revenue 251,700 2,000 8,000 10,000 271,700 440,800
Total Revenues 3,682,700 148,700 308,000 310,000 4,449,400 4,191,400
Expenditures:
General Services: 4,083,600
Administrative Services 599,090 599,090
Operation Services 3,404,820 3,404,820
Contingencies 305,000 305,000 277,400
Capital Projects Reserve 300,000 0 300,000 300,000
System Development Fund 128,000 128,000 281,200 '
Debt Service:
Principal 140,000 140,000 130,000
Interest 25,018 25,018 32,298 e
Total Expenditures 4,608,910 165,018 128,000 0 4,901,928 5,104,498
(Deficiency )Surplus of revenues&
other sources under expenditures (926,210) (16,318) 180,000 310,000 (452,528) (913,098)
Projected Fund Balances:
July 1, 1993 2,000,000 25,000 400,000 318,000 2,743,000 1,993,800
June 30, 1994 1,073,790 8,682 580,000 628,000 2,290,472 1,080,702
6
w" GENERAL FUND
TIGARD WATER DISTRICT
1993-94 Adopted Budget
M. General Fund
Following is the General Fund budget, which is where the bulk of our revenues and
No expenditures are placed. The numerical data will be presented first, followed by a narrative
description. The state of Oregon requires the use of terms "resources" and "requirements"
which you may more commonly refer to as revenues and expenditures.
.The Resources section lists our revenues and is accompanied by a page describing the
sources more fully. Following that is the combined General Fund Summary Budget for
Expenditures, which includes both the Administration and Operations Departments and the
complete history for three years. Next is a a breakdown of costs by each department,
accompanied by a narrative which defines the mission statement, trends and issues, and
budget highlights.
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TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON
1993-94 SUMMARY BUDGET DOCUMENT
GENERALFUND
HISTORICAL DATA BUDGET FOR NEXT YEAR 1993-94
ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED
2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY
Yr.1990-91 Yr.1991-92 1992-93 Number Account Description OFFICER COMMITTE BOARD
RESOURCES
1,640,833 2,016,103 1,952,000 Net Working Capital (Accrual Bases) 2,000,000 2,000,000 2,000,000
2,276,797 2,492,719 3,109,000 4000 Water Sales- Metered 3,492,300 3,492,300 3,201,300
4,263 4,751 7,200 4005 Water Sales-Other 4,000 4,000 4,000
23,951 25,376 27,000 4010 Fire Service Standby 27,000 27,000 27,000
22,033 28,038 30,000 4015 Backflow Device(delete 92-3) 0 0 0
0 0 0 4020 Sewer Billing Revenue (new) 30,000 30,000 30,000
672,709 112,081 88,100 4060 Meter Sales 116,500 116,500 116,500
0 122,675 88,100 4065 System Dev. Charge- Reimburse 109,200 109,200 109,200
106,927 89,620 92,600 4100 Developer's Fees 98,400 98,400 98,400 ilk
16,723 17,614 18,000 4200 Line Extension Rebate 2,000 2,000 2,000
26,650 8,859 12,000 4300 Miscellaneous Income 5,000 5,000 5,000
122,084 104,093 96,000 4400 Interest Income 84,000 84,000 84,000 66
765 770 1,200 4500 Penalties 1,200 1,200 1,200
0 125,040 133,800 4600 Sale of Fixed Assets 2,000 2,000 2,000
12,650 14,210 6,000 4700 Rental Income 2,100 2,100 2,100
4,926,385 5,161,949 5,661,000 TOTAL RESOURCES 5,973,700 5,973,700 5,682,700
GENERAL FUND 1993-94 RESOURCES +r
Miscellaneous
Development Income
Fees 40
Meter Sales 3%
6% 3%
Water Sales
88%
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Resources Definitions
w. ( Revenues )
1. Net Working Capital: The estimate of funds that will be carried over from the previous budget
year and are available for expenditure.
2. Water Sales- Metered: Sale of metered water to our commercial, residential, and industrial
customers.
3. Water Sales- Other: Sale of water from fire hydrants to bulk water customers (e.g. water
trucks, hydro-seeding, bug spraying, street sweepers).
4. Fire Service Standby Recurring monthly charges for buildings which have automatic
sprinkler systems. This water is not metered, but is provided through a separate line to the
•" building. Charges are based on the size of the line.
5. Backflow Device (deleted): Previously scheduled program whereby the District would inspect
aw and maintain federal and state mandated backflow prevention devices, which protect our
water system from contamination. The decision was made last year to make the customer
responsible for compliance instead.
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6. Sewer Billing Revenue: Fees for service provided by the Tigard Water District in assuming
billing of sewer and storm water charges for cities or sewage agencies.
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7. Meter Sales: Cost reimbursement for installation of service connections and meters in new
developments.
8. System Development Charge- Reimbursement: Allows a new water connection to buy into
the existing system. (This fee is approximately 20% of the total meter charge.)
9. Developers' Fees: Recovers cost of Tigard Water District installation of mains and hydrants,
as well as our developer-related costs, such as design, design review, materials, labor and
inspection. Also included is a one time charge for having a fire line into a sprinkled building.
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10. Line Extension Rebates: When Tigard Water District extends a line across the front of other
people's property, within ten years the District is entitled to a reimbursement from the property
.yr owner upon that property's connection to the line.
11. Miscellaneous Income: Revenue from sale of scrap brass and copper, rental fee for fire
hydrant meters, unexpected income.
12. Interest Income: Interest earned on our checking account and from the Local Government
Investment Pool where our funds are invested at a higher rate of interest until needed.
13. Penalties: Returned check fees and late payment penalties.
Ow 14. Sale of Fixed Assets: Income from sale of real property, used vehicles or equipment, etc.
15. Rental Income: Rental of small house on future reservoir site(house will be demolished this
year) and rental of Canterbury Lane Shop to Tigard-Tualatin School District for office and
school bus storage.
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TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON
1993-94 SUMMARY BUDGET DOCUMENT
GENERAL FUND
HISTORICAL DATA BUDGET FOR NEXT YEAR 1993-94
ACTUAL ADOPTED BUDGET FULL
2nd PRECEDING 1n PRECEDING I THIS YEAR Account ADOPTED ADMIN. OPS
Yr.1990-91 1 Yr.1991-92 1992-93 Number Account Description BUDGET BUDGET BUDGET
EXPENDITURES: Personal Services
477891 548,782 656,498 5000-340 Employee Salaries 688,681 213,089 475,592
37138 34,037 64,000 5350 Part time/Summer Field Help 60,000 0 60,000
4516 1,823 6,000 5360 Part time/Summer Office Help 6,000 0 6,000
19282 22,389 30,502 5400 Overtime 30,519 4,001 26,518
to
79431 63,250 71,100 5500 Medical/DentalNision Insurance 63,000 18,900 44,100
0 10,316 18,900 5501 Underwritten Deductibles 18,800 4,000 14,800
37700 36,701 48,000 5010 Social Security Tax 47,400 13,300 34,100
1�
40141 47,897 60,000 5520 Ameritas Life-Pension Plan 68.300 22,300
45,700
4311 8,584 12,000 5530 Medicare Tax
12840 13,341 18,000 5540 State Accident Insurance Fund 18,000 4,500 13,500
4431 2,838 1,200 5550 Unemployment Insurance 13,500 13,500 0 0
6773 8,433 10,200 5560 Fortis Benefits-LIFE/STD/LTD 10,200 4,100 6,100
674 1,157 2,800 5570 Tri-Met Taxes 4,300 1,200 3,100
725,128 799,548 999,200 Total: Personal Services 1,039,700 302,190 737,510 !I
GENERAL FUND 1993-94 EXPENDITURES
Personal Services
Transfers 23%
7%
Contingencies W
7%
Capital Outlay
16%
Materials&
Services
47% till
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TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON
1993-94 SUMMARY BUDGET DOCUMENT
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GENERAL FUND
HISTORICAL DATA BUDGET FOR NEXT YEAR 1993-94
aw ACTUAL ADOPTED BUDGET FULL
2nd PRECEDING 1n PRECEDING THIS YEAR Account ADOPTED ADMIN. OPS
Yr, 1990-91 Yr. 1991-92 1992-93 Number Account Description BUDGET BUDGET BUDGET
w EXPENDITURES: Materials&Services
931,868 1,221,930 1,422,000 6000 Water Costs: L.O. &Portland 1,454,000 0 1,454,000
94,168 106,078 138,000 6050 Water Costs: Electricity, etc. 142,000 0 142,000
' 5,224 7,444 12,000 6060 Water Costs: Sampling 14,000 0 14,000
90,666 140,027 186,000 6100-19 Repairs&Maint: Field Equip 143,800 0 143,800
15,174 13,445 18,000 6200 Repairs&Maint: Trucks/Equipment 18,000 0 18,000
16,189 15,183 20,000 6210 Gasoline/Oil/Diesel 18,000 0 18,000
3,427 2,908 6,000 6220 Tires&Batteries-Trucks/Equipment 3,000 0 3,000
4,333 6,119 6,000 6250 Small Tools 6,000 0 6,000
wr 23,555 26,963 28,000 6300 General Insurance 38,000 38,000 0
11,160 10,560 11,600 6320 Professional Fees: Auditors 12,500 12,500 0
6,697 7,792 6,000 6330 Professional Fees: Attorneys 20,000 20,000 0
2,450 2,255 37,000 6340 Professional Fees: Engineers 40,000 0 40,000
10,074 26,516 75,000 6350 Professional Fees: Consultants 65,000 65,000 0
20,211 12,943 22,800 6400 Office Supplies&Expenses 23,700 5,000 18,700
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2,491 2,048 2,400 6401 Drafting Supplies&Expenses 1,500 0 1,500
5,484 4,901 7,200 6405 Pager/Ans. Svc/Sonitrol/Cellulars 7,500 0 7,500
16,500 21,727 18,000 6410 Postage 54,500 4,100 50,400
8,131 7,490 9,600 6420 Repairs&Maint: Office Equipment 9,600 2,400 7,200
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6,393 6,487 8,400 6430 Op Center Utilities: Telephones 9,000 9,000 0
5,863 4,511 7,800 6440 Op Center Utilities: Natural Gas 7,200 7,200 0
6,789 7,141 9,600 6450 Op Center Utilities: Electricity 10,000 10,000 0
5,889 5,813 7,200 6460 Op Center Utilities: Sewer/Garbage 7,500 7,500 0
843 1,448 3,000 6470 Canterbury Shop Expenses 2,000 0 2,000
6,207 7,309 10,000 6480 Dues&Subscriptions 12,000 12,000 0
war 0 0 0 6485 Public Information Programs 24,000 24,000 0
2,662 13,121 5,400 6490 Advertising&Elections 1,200 1,200 0
0 0 12,600 6495 Conservation Program Advertising 6,500 6,500
MW 9,311 11,077 12,000 6500 Miscellaneous Expenses 12,000 12,000 0
609 1,726 2,400 6510 Freight Charges-In&Out 1,000 0 1,000
509 1,429 1,200 6520 Commissioner Stipends 4,200 4,200 0
3,351 2,959 2,400 6530 Misc.Cr Leaks&Misread PY 4,000 0 4,000
0 0 0 6540 Collection/Bad Debt Expense 1000 0 1000
911 95 1,200 6600 Equipment Rentals 1,200 0 1,200
3,706 3,369 10,000 6720 Safety Programs/Equip/Education 6,000 0 6,000
err 9,825 14,624 14,400 6730 Janitorial Supplies&Services 15,000 13,500 1,500
0 1,627 3,000 6735 Rain Gear, Uniforms,etc. 3,000 0 3,000
6,152 9,776 19,200 6800 Employee Training 19,200 7,700 11,500
4' 0 697 6,000 6850 Training Travel Expenses 6,000 5,400 600
2,379 2,822 4,800 6900 Rental Property Expenses 0 0 0
0 0 0 6950 Interest Expense 0 0 0
1,339,201 1,732,360 2,166,200 Total: Materials&Services 2,223,100 260,700 1,962,400
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TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON
1993-94 SUMMARY BUDGET DOCUMENT
GENERAL FUND
HISTORICAL DATA BUDGET FOR NEXT YEAR 1993-94
ACTUAL ADOPTED BUDGET FULL
2nd PRECEDING 7riPRECEDING THIS YEAR Account ADOPTED ADMIN. OPS
Yr,1990-91 Yr.1991-92 1992-93 Number Account Description BUDGET BUDGET BUDGET
EXPENDITURES: Capital Outlay IN
13,200 1,349 61,800 7100 Buildings&Additions 10,000 10,000 0
0 0 0 7110 Public Art Program 2,700 2,700 0
315 0 21,600 7200 Line Replacements 21,000 0 21,000
0 0 2,400 7210 Meter Replacements 0 0 0
53,932 37,463 34,600 7300 Meter Installations 38,000 0 38,000
63,387 40,407 36,000 7310 Water Service Installations 70,000 0 70,000 go
0 0 2,400 7320 Regulator Installations 500 0 500
31,053 13,780 72,300 7410 Office Equipment 67,000 7,300 59,700
46
0 0 0 7415 Computer Software 54,000 16,200 37,800
0 200,184 229,300 7420 Major Field Equipment 1 ,500 0 112,500
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5,456 14,467 19,600 7430 Small Field Equipment 12,000 0 12,000
243,869 258,980 296,000 7500 Pipeline Extensions 230,610 0 230,610
406 4,356 6,000 7510 Fire Hydrant Installations 3,000 0 3,000
0 0 1,200 7520 Backflow Device Installations 0 0 0
425,264 31,538 135,000 7600 Land&Improvements 76,800 0 76,800
836,882 602,524 918,200 Total: Capital Outla741,110 36,200 704,910
2,901,211 3,134,432 4,083,600 Sub-Total: All Expenditures 4,003,910 599,090 3,404,820 i
0 0 277,400 8000 Operating Contingencies 305,000
0 0 300,000 9100 Transfer to Capital Proj.. Reserve 300,000
2,901,211 3,134,432 4,661,000 TOTAL EXPENDITURES 4,608,910 599,090 3,404,820
2,025,174 2,027,517 1,000,000 Unappropriated Ending Fund Balance 1,073,790
4,926,385 5,161,949 5,661,000 TOTAL REQUIREMENTS 5,682,700 599,090 3,404,820
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GENERAL FUND
Percentage Changes in Yearly Expenses
60.00% 52.39%
50.00%j
40.00%�
25.04%
30.00%1 24.97% 22.69%
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20.00%]
10.26%
4.05% 2.63%
10.00%-
0.00%
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-10.00%—
mw -20.00% I -19.29%
ow -30.00% -28.00%
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Personal Services Materials&Services Capital Outlay
low
,, E1:99:0-9:1F:Ytol 991-92FY ■ 1991-�FY1992-�FY ■ 1992-93 FYto 1993-94 FY
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TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON "
1993-94 BUDGET DOCUMENT
GENERALFUND
ADMINISTRATION EXPENDITURES
HISTORICAL DATA BUDGET FOR NEXT YEAR 1993-94
ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED
2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY
Yr.1990-91 Yr.1991-92 1992-93 Number Account Description OFFICER COMMITTEE BOARD
EXPENDITURES: Personal Services
477,890 548,782 655,143 5000-14o Employee Salaries 213,089 213,089 213,089
See Budget Summary 5400 Overtime 4,001 4,001 4,001
See Budget Summary 5500 Medical/DentalNision Insurance 18,900 18,900 18,900
See Budget Summary 5501 Underwritten Deductibles 4,000 4,000 4,000
See Budget Summary 5010 Social Security Tax 13,300 13,300 13,300
See Budget Summary 5520 Ameritas Life- Pension Plan 22,300 22,300 22,300
See Budget Summary 5530 Medicare Tax 3,300 3,300 3,300
See Budget Summary 5540 State Accident Insurance Fund 4,500 4,500 4,500
See Budget Summary 5550 Unemployment Insurance 13,500 13,500 13,500
See Budget Summary 5560 Fortis Benefits-LIFE/STD/LTD 4,100 4,100 4,100
See Budget Summary 5570 Tri-Met Taxes 1,200 1,200 1,200
See Budget Summary Total: Personal Services 302,190 302,190 302,190
EXPENDITURES: Materials&Services
23,555 26,963 28,000 6300 General Insurance 38,000 38,000 38,000
11,160 10,560 11,600 6320 Professional Fees: Auditors 12,500 12,500 12,500
6,697 7,792 6,000 6330 Professional Fees: Attorneys 20,000 20,000 20,000
10,074 26,516 75,000 6350 Professional Fees: Consultants 65,000 65,000 65,000
See Budget Summary 6400 Office Supplies& Expenses 5,000 5,000 5,000
See Budget Summary 6410 Postage 4,100 4,100 4,100
See Budget Summary 6420 Repairs&Maint: Office Equipment 2,400 2,400 2,400
6,393 6,487 8,400 6430 Op Center Utilities: Telephones 9,000 9,000 9,000
5,863 4,511 7,800 6440 Op Center Utilities: Natural Gas 7,200 7,200 7,200 iNw
6,789 7,141 9,600 6450 Op Center Utilities: Electricity 10,000 10,000 10,000
5,889 5,813 7,200 6460 Op Center Utilities: Sewer/Garbage 7,500 7,500 7,500
6,207 7,309 10,000 6480 Dues&Subscriptions 12,000 12,000 12,000
0 0 0 6485 Public Information Programs 24,000 24,000 24,000
2,662 13,121 5,400 6490 Advertising& Elections 1,200 1,200 1,200
9,311 11,077 12,000 6500 Miscellaneous Expenses 12,000 12,000 12,000
509 1,429 1,200 6520 Commissioner Stipends 4,200 4,200 4,200
See Budget Summary 6730 Janitorial Supplies&Services 13,500 13,500 13,500
See Budget Summary 6800 Employee Training 7,700 7,700 7,700
See Budget Summary 6850 Training Travel Expenses 5,400 5,400 5,400
0 0 0 6950 Interest Expense 0 0 0
See Budget Summary Total: Materials&Services 260,700 260,700 260,700
14
rri
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TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON
1993-94 BUDGET DOCUMENT
GENERAL FUND
ADMINISTRATION EXPENDITURES
HISTORICAL DATA BUDGET FOR NEXT YEAR 1993-94
WW ACTUAL ADOPTED BUDGET PROPOSED I APPROVED I ADOPTED
2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY
Yr.1990-91 Yr.1991-92 1992-93 Number Account Description OFFICER COMMITTEE BOARD
wo EXPENDITURES: Capital Outlay
13,200 1,349 61,800 7100 Buildings&Additions 10,000 10,000 10,000
0 0 0 7110 Public Art Program (New) 2,700 2,700 2,700
See Budget Summary 7410 Office Equipment 7,300 7,300 7,300
See Budget Summary 7415 Computer Software(New) 16,200 16,200 16,200
13,200 1,349 61,800 Total: Capital Outlay 36,200 36,200 36,200
See Budget Summary TOTAL ADMINISTRATIVE EXPENDITURES 1 599,090 599,090 599,090
1..
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15
ADMINISTRATION DEPARTMENT
TIGARD WATER DISTRICT
1993-94 Adopted Budget
FUND: GENERAL FUND
Administration Department Requirements Summary:
Actual Actual Budgeted Proposed Approved Adopted
1990-91 1991-92 1992-93 1993-94 1993-94 1993-94
Personal Services These requirements were not 302,100 302,100 302,100
Materials &services previously divided into two 260,700 260,700 260,700
Capital Outlay departments. Please see 36,200 36,200 36,200
budget summary for prior
years' history.
TOTAL REQUIREMENTS 599,000 599,000 599,000
Positions:
Administrative Director 1.0 i
Operations Manager 0.5
Accounting Supervisor 1.0
Senior Management Analyst 0.7
Human Resource/Admin. Coord. 1.0
Office Assistant 1.0
Customer Accounts Representative 0.3
TOTAL 5.5 `
Mission Statement:
To provide efficient and effective professional management and administrative support for
the Tigard Water District.
Department Services:
1. The Administrative Director is responsible for management of the entire Water District.
The Director is responsible for directing and coordinating the activities of all employees in
order to meet the goals of the Board of Commissioners.
2. The Operations Manager spends half his time in Administration and half in Operations.
He assists the Administrative Director with management of the District and serves as
Acting Administrative Director in the Director's absence.
3. The Human Resources/Administrative Coordinator and the Office Assistant handle
administrative projects, public information, personnel management, benefits +
administration, and clerical support for the Board of Commissioners, and Administrative
Director, the Operations Manager, and the Senior Management Analyst.
16
aw
General Fund-Administration
dw 4. The Accounting Supervisor coordinates liability Insurance, Accounting, Payroll,
Investments, and financial management, with the assistance of 30% of a Customer
Accounts Representative.
am
5. The Senior Management Analyst spends 70% of his time on analysis of major policy
issues and special projects management. (The remaining 30% of his time is spent in
aw Engineering.)
Key Trends and Issues:
Im
1. The anticipated change in governance structure for the Tigard Water District may
necessitate additional expenses to complete the transition.
.0
2. Continued summer shortages of water in the region will impact our public information
needs. A rate structure to encourage conservation requires analytical skills for
... development and monitoring of results.
3. Our entry into the computer age will require some physical remodeling to accommodate
,., our new equipment, both for our office computers and our SCADA (Supervisory Control
and Date Acquisition) computer system which monitors the reservoirs and pump stations.
Budget Highlights
1. Professional Fees: Attorneys:
Increased from $6,000 to $20,000 to cover additional legal expenses involved with the
transition in governance structure.
,o, 2. Public Information Programs:
$24,000: A new account to accommodate four newsletters and one additional mailing
(in case we are required to do a lead and copper notice to the public).
3. Postage:
$4,100 is budgeted in Administration for miscellaneous administrative mail.
4. Capital Outlay:
$10,000 for remodeling to accommodate SCADA system and networked computer
system.
�. $2,700 for the first year of public art purchases.
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17
TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON "
1993-94 BUDGET DOCUMENT
GENERAL FUND
OPERATIONS EXPENDITURES
HISTORICAL DATA BUDGET FOR NEXT YEAR 1993-94
ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED
2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY
Yr.1990-91 Yr.1991-92 1992-93 Number Account Description OFFICER COMMITTEE BOARD
EXPENDITURES: Personal Services
302062 352780 385125 5100-532 Employee Salaries 475,592 475,592 475,592
37,138 34,037 64,000 5350 Part time/Summer Field Help 60,000 60,000 60,000 1
4,516 1,823 6,000 5360 Part time/Summer Office Help 6,000 6,000 6,000
19,282 22,389 30,502 5400 Overtime 26,518 26,518 26,518
See Budget Summary 5500 Medical/DentalNision Insurance 44,100 44,100 44,100
See Budget Summary 5501 Underwritten Deductibles 14,800 14,800 14,800
See Budget Summary 5010 Social Security Tax 34,100 34,100 34,100
See Budget Summary 5520 Ameritas Life-Pension Plan 45,700 45,700 45,700
See Budget Summary 5530 Medicare Tax 8,000 8,000 8,000 to
See Budget Summary 5540 State Accident Insurance Fund 13,500 13,500 13,500
See Budget Summary 5560 Fortis Benefits-LIFE/STD/LTD 6,100 6,100 6,100
See Budget Summary 5570 Tri-Met Taxes 3,100 3,100 3,100
See Budget Summary Total: Personal Services 737,510 737,510 737,510
EXPENDITURES: Materials&Services
931,868 1,221,930 1,422,000 6000 Water Costs: L.O. & Portland 1,454,000 1,454,000 1,454,000
94,168 106,078 138,000 6050 Water Costs: Electricity, etc. 142,000 142,000 142,000
5,224 7,444 12,000 6060 Water Costs: Sampling 14,000 14,000 14,000
90,666 140,027 186,000 100-619 Repairs&Maint: Field Equip 143,800 143,800 143,800
15,174 13,445 18,000 6200 Repairs&Maint: Trucks/Equipment 18,000 18,000 18,000
16,189 15,183 20,000 6210 Gasoline/Oil/Diesel 18,000 18,000 18,000
3,427 2,908 6,000 6220 Tires& Batteries-Trucks/Equipment 3,000 3,000 3,000
4,333 6,119 6,000 6250 Small Tools 6,000 6,000 6,000
2450 2255 37000 6340 Professional Fees: Engineers 40,000 40,000 40,000
See Budget Summary 6400 Office Supplies& Expenses 18,700 18,700 18,700
2,491 2,048 2,400 6401 Drafting Supplies& Expenses 1,500 1,500 1,500
5,484 4,901 7,200 6405 Pager/Ans. Svc/Sonitrol/Cellulars 7,500 7,500 7,500
50,400 50,400 50,400
See Budget Summary 6410 Postage
See Budget Summary 6420 Repairs&Maint: Office Equipment 7,200 7,200 7,200
843 1,448 3,000 6470 Canterbury Shop Expenses 2,000 2,000 2,000
0 0 12,600 6495 Conservation Program Advertising 6,500 6,500 6,500
609 1,726 2,400 6510 Freight Charges- In &Out 1,000 1,000 1,000
3,351 2,959 2,400 6530 Misc. Cr Leaks&Misread PY 4,000 4,000 4,000 0
0 0 0 6540 Collection/Bad Debt Expense(New) 1000 1000 1000
911 95 1,200 6600 Equipment Rentals 1,200 1,200 1,200
See Budget Summary
Subtotal: Materials&Services 1,939,800 1,939,800 1,939,800
18
TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON
1993-94 BUDGET DOCUMENT
GENERAL FUND
OPERATIONS EXPENDITURES
HISTORICAL DATA BUDGET FOR NEXT YEAR 1993-94
+�r
ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED
2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY
Yr.1990-91 Yr.1991-92 1992-93 Number Account Description OFFICER COMMITTEE BOARD
EXPENDITURES: Materials &Services (Cont.)
3,706 3,369 10,000 6720 Safety Programs/Equip/Education 6,000 6,000 6,000
.w See Budget Summary 6730 Janitorial Supplies &Services 1,500 1,500 1,500
0 1,627 3,000 6735 Rain Gear, Uniforms, etc. 3,000 3,000 3,000
See Budget Summary 6800 Employee Training 11,500 11,500 11,500
See Budget Summary 6850 Training Travel Expenses 600 600 600
2,379 2,822 4,800 6900 Rental Property Expenses 0 0 0
See Budget Summary Total: Materials&Services 1,962,400 1,962,400 1,962,400
w
EXPENDITURES: Capital Outlay
315 0 21,600 7200 Line Replacements 21,000 21,000 21,000
0 0 2,400 7210 Meter Replacements 0 0 0
53,932 37,463 34,600 7300 Meter Installations 38,000 38,000 38,000
63,387 40,407 36,000 7310 Water Service Installations 70,000 70,000 70,000
0 0 2,400 7320 Regulator Installations 500 500 500
13,780 72,300 7410 Office Equipment 59,700 59,700 59,700
0 0 0 7415 Computer Software 37,800 37,800 37,800
0 200,184 229,300 7420 Major Field Equipment 155,500 155,500 155,500
5,456 14,467 19,600 7430 Small Field Equipment 12,000 12,000 12,000
243,869 258,980 296,000 7500 Pipeline Extensions 230,610 230,610 230,610
moo 406 4,356 6,000 7510 Fire Hydrant Installations 3,000 3,000 3,000
0 0 1,200 7520 Backflow Device Installations 0 0 0
425,264 31,538 135,000 7600 Land & Improvements 76,800 76,800 76,800
See Budget Summary Total: Capital Outlay 704,910 704,910 704,910
See Budget Summary TOTAL OPERATIONS EXPENDITURES 3,404,820 3,404,820 3,404,820
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19
a
OPERATIONS DEPARTMENT
TIGARD WATER DISTRICT war
1993-94 Adopted Budget
FUND: GENERAL FUND
Operations Department Requirements Summary:
Actual Actual Budgeted Proposed Approved Adopted
1990-91 1991-92 1992-93 1993-94 1993-94 1993-94
Personal Services These requirements were not 737,510 737,510 737,510
Materials &services previously divided into two 1,939,800 1,939,800 1,939,800
Capital Outlay departments. Please see 704,910 704,910 704,910
budget summary for prior
years' history.
TOTAL REQUIREMENTS
3,382,220 3,382,220 3,382,220
Positions:
Operations Manager 0.5
Senior Management Analyst 0.3
Customer Accounts Representative 2.7
Draftsperson 1.0
Assistant Superintendent 1.0
Backflow&Water Quality Technician 1.0
Service Crew Chief 1.0
Utility Worker III 3.0
Utility Worker II 2.0
Utility Worker 1 �4 +rir
TOTAL 15.5
to
Mission Statement
1. To deliver water to patrons which is high quality and always available. +moi
2. To develop a good relationship between the District and its customers.
3. To provide good service at a fair price.
Operations Department Services:
1. Office Personnel: Have the responsibility to deal with the customer mostly in the area of
billing and information. We try to have the latest information on what is happening
within the District and the region on water issues. We also bill over 5,000 meters each
month along with the routine office procedures.
20
No
General Fund, Operations
.r
2. Customer Service/Locates: Assists people with problems at their homes, checking for
leaks, and answering questions in person. Another service provided by the customer
o, service person is locating underground water mains for contractors working in the
District.
40 3. Meter Crew: This crew works out of the shop but has a lot to do in helping fix and solve
problems called in by customers and found in meter reading. Their primary job is to
install new meters and pressure regulators, but the crew also performs meter repair and
maintenance.
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4. Valve Crew: This crew operates and verifies the locations of water main shut off valves.
They also are the crew that does the dead end water line blow offs. That portion of the
so job is part of our commitment for good water quality, to flush out those line that are not
looped within the system.
No 5. Construction Crew: This crew is out daily doing the work on the water mains and
service lines. If anything is broken--they fix it; if something is wrong--they make it right!
Working in new subdivisions, replacing old water mains, and doing all kinds of
construction jobs keeps this crew very busy.
6. Water Quality/Back Flow: This person wears a number of hats. Water quality is very
important. A good deal of time is spent both taking water samples and checking on
water quality problems called into the office. The State of Oregon Health Division, and
the Federal Safe Drinking Water Act have imposed many new standards that water
purveyors must meet. Back flow prevention goes along with water quality; any unsafe
water allowed to flow back into our mains is not acceptable. The back flow person runs
the program, sends out letters for yearly inspection of devices, and performs inspections
on site to check for any cross connections.
7. Summer Crew: These are college students who return each summer to perform ground
maintenance, clean around our water meters, and handle miscellaneous tasks such as
marking fire hydrants, etc.
aw 8. Engineering: The duties and responsibilities of this department are to review water
system plans for compliance to District standards and specifications; maintain "as-built'
drawings for all locations of reservoirs, pump stations, water mains, valves, fire
•r• hydrants, and blow off assemblies throughout the Water District; coordinate utility work
with other city, county, or private businesses; design water projects for the District; and
maintain inventory control.
..
Key Trends and Issues:
ow 1. In the office this year will come some more big changes. Last fiscal year saw the
coming of a long awaited computer system and new software for utility billing. This year
we will continue to upgrade our program. The purchase of hand-held meter readers
.. (instead of manually writing the numbers in a book), and the ability to down load the
meter readings into the computer instead of the usual hand entry will save a lot of time.
We are going to be changing the water bill the customer receives now from the post
00
21
illlr
General Fund, Operations
card to an 8-1/2"x11" bill in a window envelope. New water rates will be coming, and
the water and sewer bills will be combined. As you can see, the District has a lot to do,
and we will need some new equipment to do it, including new desks, chairs and office
products to make the job as easy as possible.
2. The Valve Crew needs more hydraulic equipment to make them more efficient. Last
year we bought a hydraulic power pack to make that crew less dependent on the air
tools used by the line crew. We wish to continue in that direction.
3. Our Safety Committee and management have made a commitment to continue to
provide as safe a workplace as possible. We wish to purchase safety equipment
throughout the year as we need it. The road plates are just one example. The
construction crew has a 1984 utility truck that has many hours on it. We would like to
replace it with a new 1-ton utility truck equipped with an electric cable hoist. Safety has
become an issue with everyone, and the use of an electric hoist is long overdue.
4. The new supervisory control and data acquisition (SCADA) system which we purchased
in fiscal year 1992-93 has most of the system brought under control of a computer. We
need to work at bringing the entire District into the computer system. Having control +
and the monitoring of all pumps, reservoirs, and control valves at one location has been
a goal of the District for many years.
5. With the Water District entering the new computer age it is vital that the Engineering
Department be able to keep abreast of these new technologies and utilize them in our
efforts to better coordinate and communicate with other public agencies and private 6
engineering firms. The Engineering Department has been striving to obtain a computer
aided drafting (CAD) system for a number of years. With the proposed purchase of a
CAD system during the 93-94 fiscal year, the Water District will be able to better
respond to the request for information about its distribution system, analyze the flow
requirements of a given area, and be better able to model the design capacity of the
entire system.
6. Increasing growth in our District puts more demand on our water sources.
Budget Highlights:
Materials & Services:
1. Water Costs: Lake Oswego and Portland.
Our total water costs are projected to be slightly less than last year. Although Lake
Oswego is raising its water rates to us, Portland's rates cropped significantly due to the
water restrictions last year. The effect on the five year rolling average is that our
Portland rates dropped from $3.235 to $1.77 per 100 cubic feet. Our Lake Oswego
rates are increasing from $.57 to $.62 per 100 cubic feet in March, 1994. (Lake
Oswego's rates were $.50 for most of the 92-93 fiscal year, but raised to $.57 in March,
1993.)
�M
22
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General Fund, Operations
"" 2. Professional Fees: Engineers.
$40,000 total. $25,000 is budgeted for a seismic evaluation of the Baylor Street
reservoirs and the Number 2 reservoir (SW 119th Avenue and SW Gaarde Street), all of
which are above ground steel tanks.
3. Postage:
The account has increased from $18,000 to $50,400 in Operations and $4,100 in
Administration). Changing to billing monthly instead of every other month, and changing
to a letter format bill rather than a postcard, will increase costs. The advantages are: (1)
with combined sewer billing, monthly bills will have a lower financial impact on our
customers, (2) customers will be able to see the results of their water conservation
efforts faster, and (3) the letter format will allow us to put messages on the bill which we
"W would have previously sent out separately. The increased postage amount covers
monthly utility billing, one conservation mailing, two notices for public hearing and rate
change (one mailing each), and possible lead and copper notification.
60
Capital Outlay:
w
1. Line Replacements:
This account is maintained at $20,000. These funds are budgeted in case of
emergency line breaks. No funds were spent this year, but funds were put in this
account in case of earthquake damage.
2. Water Service Installations:
$70,000 is budgeted compared to $36,000 last year. This higher amount is based on
our estimates of costs for new development projects which we anticipate in the District,
based on developer contact with us.
3. Office Equipment:
$59,700. For years, office equipment has taken a back seat to a new back hoe or dump
truck for field operations. It is time to catch up and replace antiquated equipment or buy
modern equipment to speed the office processing time.
w
Postage Machine $3,600 (80%)
Electric letter opener 1,500
Bill stuffier and folder 8,000
Check encoder/endorser 7,000
Bar code reader 14,000
Fireproof file cabinets 350
Chairs, bookcases, furniture 5,250
CAD system, Engineering 20,000
(computer aided drafting)
23
General Fund, Operations
4. Major Field Equipment:
Reduced from $229,300 (FY'92-93) to $155,500, this account includes the following:
1-ton utility truck
19,500
Utility Box, electric hoist 11,000
Chlorinating stations (wells) 10,000
Water sampling stations 6,000
Diesel fuel tank (Canterbury Lane site) 4,500
Hand-held meter readers 24,000
SCADA system completion 80,000
5. Small Field Equipment:
We have reduced this account from $19,600 (FY'92-93) to $12,000. This account
includes pumps, hydraulic tools, road plates, pressure washer, stick locator, saws, and
lawn equipment.
6. Pipeline Extensions:
This has been reduced from $296,000 (FY'92-93) to $230,610. We plan two major
projects our of the General Fund:
• 12" inch line on SW 150th Avenue, from SW Bull Mountain Road to SW Hawk Ridge
Road.
Pressure reducing valve station at new reservoir site, north side of Bull Mountain.
In addition, $125,550 is budgeted to fund our half of the design and construction bid
costs to build a new main transmission line in Lake Oswego which will provide more +IWi
water to Tigard Water District. (Construction costs will be in the 94-95 FY budget.)
4
24
OTHER FUNDS
TIGARD WATER DISTRICT
1993-94 Adopted Budget
Other Funds
TWD has other funds besides the General Fund:
System Development Charge Fund
MW
Debt Service Fund
Capital Projects Reserve Fund No. 2 (Closed)
Capital Projects Reserve Fund No. 3
The numerical data for each will be presented first, followed by a narrative description or
more fully explain the purposes and relevant information.
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25
TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON
1993-94 FY BUDGET DOCUMENT
SYSTEMS DEVELOPMENT FUND
HISTORICAL DATA DESCRIPTION BUDGET FOR NEXT YEAR 1993-94
ACTUAL ADOPTED BUIDGEI PROPOSED APPROVED ADOPTED
2nd PRECEDING =PRECEDING THIS YEAR RESOURCES AND REQUIREMENTS BY BUDGET BY BUDGET BY
Yr.19901 1992-93 OFFICER COMMITTEE BOARD
RESO
U
RCES
:.:::.:...:::.::...... . . ...
e Innen Fund
...
0
8,800 'Cash on Hand(Cash Basis)
400,000 400,000 400, 00
0 3,636 4,200 Earnings from Temporary Investments 8,000 8,000 8,000
0 288,925 318,200 Systems Development Charge Revenue 300,000 300,000 300,000
0 292,561 331,200 TOTAL RESOURCES 708,000 708,000 708,000
RE
Q
U
I
RE
M
ENTS
CAPITAL P
ITA
OUTLAY:
0 200,000 281,200 Pipeline Extensions 128,000 128,000 128,000
0
0 Land Purchases
0 92,561 50,000 Unappropriated Ending Fund Balance 580,000 580,000 580,000
0 292,561 331,200 TOTAL REQUIREMENTS 708,000 708,000 708,000
r
26
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SYSTEM DEVELOPMENT CHARGE FUND
r. TIGARD WATER DISTRICT
1993-94 ADOPTED BUDGET
FUND: SYSTEM DEVELOPMENT FUND
�.. System Development Charge Fund Requirements Summary:
Actual Actual Budgeted Proposed Approved Adopted
rre
1990-91 1991-92 1992-93 1993-9 1993.944 1993.944
TOTAL REQUIREMENTS -0- $200,000 $281,200 $128,000 $128,000 $128,000
Positions: None
irr
Mission Statement:
1. To ensure that fair and equitable financing is available to support needed capital
additions to the Water District.
2. That imposing System Development Charges (SDCs) on new development will
reimburse current customers for their payments towards the existing excess capacity and
contribute to the cost of constructing new capacity increasing projects for the future.
3. To ensure that existing and future customers will not be unduly burdened with the cost of
new development.
Services Provided:
In December 1990, the Water District implemented SDCs as a way to provide the means to
finance future capacity increasing projects without having to borrow funds. The objective of
an SDC is not merely to generate money for the Water District, but to ensure that a fair and
equitable financing solution is available to support needed capital additions due to growth.
These capital additions are those which increase the system capacity such as new storage
reservoirs, pumping stations, transmission pipelines, treatment facilities, pressure reducing
valve stations, and other major distribution pipelines. In no way are SDCs to offset the
everyday expenses of doing business, or non capacity-increasing distribution projects.
Aw
Key Trends and Issues:
The income for SDCs comes from water meter installations. Approximately 60% of the water
r. meter installation revenue are directed to the SDC Fund, while the remaining 40% are
divided and deposited into the General Fund budget line items of water meter sales and
SDC reimbursement.
27
The SDC fund revenue can be spent only on capacity increasing capital improvements, wo
including expenditures related to the repayment of the debt for such future improvements.
The revenues diverted to water meter sales are the actual costs associated with installing
water meters and water services. The SDC reimbursement in the "buy-in"to the existing riw
water distribution system. Added together, the System Development Charge, SDC
reimbursement, and water meter installation cost comprise the total fees that are collected
when a person purchases a water meter from the District. arr
With the establishment of SDC's, the Board of Commissioners also enacted a Capital
Improvements Plan (CIP) that lists the capacity increasing improvements, including the
estimated cost and timing of the improvement, which may be funded with SDC fee revenues.
All of the pipeline and reservoir projects proposed with CIP will increase the system capacity
and may be financed from the full SDC.
As with any management tool, the CIP has different alternatives so that changes of events
may be accommodated and the specifics of the CIP may be reshaped as the years pass. An
example of this is the 24 transmission pipeline along Greenburg Road, which was put on
hold during this last fiscal year in order to save funds because the SDC fund was smaller
that anticipated due to slowing of the new housing market. And, as we have found out, Bull
Run is not an unlimited water source.
Budget Hiah1i9b=
In the 5-year Capital Improvement Plan, dated May 8, 1991, it was indicated that a new
pipeline extension was needed along SW North Dakota Street, from SW 106th Avenue to
SW 115th Avenue. This same project was intended to be installed during this last fiscal year
by a private contractor, but the District prudently planned for the worst case scenario on the
possible revenue shortfall from last year's water restrictions, and made the decision to
postpone this project until the 1993-94 fiscal year.
The justification for this project comes from the engineering study of 1990 that recommended
this pipeline. This area of the Water District lacks a large diameter water main and has seen
a significant growth in residential developments over the past year. The developments in
this area are high density projects, with a typical lot size of 5,000 square feet, and the
existing pipeline is undersized for this type of demand.
It is recommended that this pipeline be phased over the course of the 93-94 fiscal year to
take advantage of the cost savings from having our own construction crews performing the
work.
Phase 1: 1,315 feet of 12" D.I. pipe @ $38/ft. $49,970
Phase 2: 1,315 feet of 12" D.I. pipe @ $38/ft. 49,97.Q
Total Estimated Cost $ 99,940
28
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29
i
TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON `
1993-94 FY BUDGET DOCUMENT
DEBT SERVICE FUND wir
HISTORICAL DATA DESCRIPTION BUDGET FOR NEXT YEAR 1993-94
ACTUAL ADOPTED BUDGE7 PROPOSEDAPPROVED ADOPTED
2nd PRECEDING 1st PRECEDING THIS YEAR RESOURCES AND REQUIREMENTS BY BUDGE BY BUDGET BY
Yr.1990-91 Yr.1991-92 1992-93 OFFICER COMMITTEE BOARD
,. ,:..
RESOURCES RCE S
n
Be
inning in Fund Balance:
c
40,853 70,973 33,000 2. *Cash on Hand(Cash Basis) 25,000 25,000 25,000
8,396 4,500 3.Previously levied Taxes Est.to be Received 4,500 4,500 4,500 IN
6,539 4,385 2,000 4.Earnings from Temporary Investments 2,000 2,000 2,000
5.Transferred from Other Funds
6.
47,392 83,754 39,500 7.Total Resources,Except Taxes to be Levied 31,500 31,500 31,500
135,500 S.Taxes
Necessary to B
alanc
e
...1..4...2...,.2..0...0.........
142,200 142,20
Taxes Collected Year Levied » ::::
»:::»:<
147,464 136 26 .
194,856 220,021 175,000 TOTAL RESOURCES 173,700 173,700 173,700
...i ''..
REQUIREMENTS
U
IRE
MEN
'
Bond al Payments
en
is
'
X.
PrIncIq
eted
Payment
Date DateBud9
120,000 125,000 130,000 1. 1976 01/01/94 140,000 140,000 140,000
2.
3.
120,000 125,000 130,000 4. Total Principal 140,000 140,000 140,000
est
Payments
Bond Inter
: :<:»:>::::>>:::;:::::<>:::>:>:::>::::::;<:.:;>;::::<:.;:::>:.>>;::.:;;::>.;::;:«;:.:;:::>.;:::::<::;»:.;:::.:;<:.:;::;>::.;»:.;::::.:;>::.:;::>;;
>:>:>>:» ment Date DateBudgeted Pay
<>''»
.............
45,653 39,172 32,298 1. 1976 07/01/93 12,509 12,509 12,509
2. 1976 01/01/94 12,509 12,509 12,509
3. IN
4.
45,653 39,172 32,298 5. Total Interest 25,018 25,018 25,018
wB
v
' ed Balance
for
RD Folim
a Year
o
n
a ro
R
nat
DateIssue Dato Budgeted
8
68
2
8
682
8
68
2 ,
1/9
4 ,
12
702
1.
19
76 07/0 ,
2
3.
0...I ..........
irk
4.
29,203 55,849 12,702 5.Total Unappropriated Ending Fund Balance 8,682 8,682 8,682
194,856 220,021 175,000 TOTAL REQUIREMENTS 173,700 173,700 173,700
r
30
r
rr
DEBT SERVICE FUND
TIGARD WATER DISTRICT
1993-94 Adopted Budget
FUND: BOND SINKING FUND
Debt Service Fund Requirements Summary:
Actual Actual Budgeted Proposed Approved Adopted
1990-91 1991-92 1992-93 1993-94 1993-94 1993-94
Bond Principal 120,000 125,000 130,000 140,000 140,000 140,000
r Bond Interest 45.653 39.172 32.298 25.018 25.018 25.018
TOTAL REQUIREMENTS 165,653 164,172 162,298 165,018 165,018 165,018
Positons: None
Mission Statement:
Reserve the funds to retire the bonded indebtedness of the District as defined in the bond
r, sale.
Services Provided:
To pay the bond principal and interest due each year on debts acquired through bond sales
issued December 1, 1976, which is the last bond measure open.
Key Trends and Issues:
These funds are acquired through ad valorem (property) taxes, which are outside the
Measure 5 limits. The tax rate for this year will remain at the $.08 level per $1,000. This
aw bonded indebtedness of the District will be paid off on January 1, 1996. A schedule of
estimated payments and tax rates is shown below.
ESTIMATED PAYMENTS AND ASSESSMENTS
Fiscal Assessed Estimated Tax Rate Amount
Year Valuation % Increase Per$1.000 Required
1993-94 1,884,695,724 4% $0.08 152,300
r.. 1994-95 2,035,471,382 8% $0.07 150,500
1995-96 2,198,309,093 8% $0.06 146,000
Budget Highlights:
The principal payment for this year is $140,000 and the interest payment is $25,018 which
will leave a balance of$325,090 total owing in the fund on June 30, 1994.
31
TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON
1993-94 FY BUDGET DOCUMENT
CAPITAL PROJECTS RESERVE FUND 2 (Closed Fund) 46
This fund is authorized by ORS 280.100 and established
by resolution number 1-89,on April 11, 1989
for the following specified purposes: IN
Construction of 1-MG reservoir at Last year for fund: 1990-91
High Tor on Bull Mountain Last Year for Contributions: 1989-90
16
HISTORICAL DATA DESCRIPTION BUDGET FOR NEXT YEAR 1993-94
FUSE
2nd PRECEDING 1st PRECEDING THIS YEAR RESOURCES AND REQUIREMENTS BY BUDGET BY BUDGET BY
Yr.1990-91 Yr.1991-92 1992-93 OFFICER COMMITTEE BOARD
RESOURCES
Beginning 9
Fund Balance:
e:
272,413 0 0 ~Cash on Hand(Cash Basis) 0 0 0
3,946 0 0 Earnings from Temporary Investments 0 0 0 66
0 0 0 Transfer from Other Funds 0 0 0
276,359 0 0 TOTAL RESOURCES 0 0 0
NTS:::.:::.
Q rr
RE U
fREME
Y:
CAPITAL TAL OU
TLA
276,359 0 Reservoir 0 0 0
0 (Land&Improvements by Contract)
0 0 0 Reserved for Future Expenditure 0 0 0 Will
0 0 0 TOTAL REQUIREMENTS 0 0 0
Will
i
32
CAPITAL PROJECTS RESERVE FUND NO. 2
TIGARD WATER DISTRICT
1993-94 Adopted Budget
FUND: CAPITAL PROJECTS RESERVE FUND NO. 2
Capital Projects Reserve Fund No. 2 Requirements Summary:
Actual Actual Budgeted Proposed Approved Adopted
W, 1990_911 1991.92 1992-93 1993-94 1993-94 1993-94
Reservoir $276.359 Q Q Q Q -0-
TOTAL
0--TOTAL REQUIREMENTS $276,359 -0 - -0- -0- -0- -0-
Positions:
0-Positions: None
Mission Statement:
Reserve Funds are created with annual transfers from the General Fund in order to save
money from one fiscal year to the next for a specific purpose. Funds can be spent only for
the purpose for which the fund was created and cannot be saved more than ten years.
Services:
This Reserve Fund is not closed, but was opened in 1989 to fund construction of a 1.0
million gallon reservoir at High Tor on Bull Mountain. This project has been completed.
Key Trends and Issues:
This fund in closed, but we show it in our budget for historical purposes only until the last
year of the required three year history passes. This is the last year this fund will appear.
Budget Highlights:
No funds are required.
33
tWr
TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON
1993-94 FY BUDGET DOCUMENT
CAPITAL PROJECTS RESERVE FUND 3
This fund is authorized by ORS 280.100 and established
by resolution number 5-92,on May 12, 1992
for the following specified purposes:
2.5-MG reservoir construction Last year for fund: 1994-95 '
on Bull Mountain Last year for contributions: 1993-94
HISTORICAL DATA DESCRIPTION BUDGET FOR NEXT YEAR 1993-94
2nd PRECEDING 1st PRECEDING THIS YEAR RESOURCES AND REQUIREMENTS BY BUDGET BY BUDGET BY
Yr.1990-91 Yr.1991.92 1992-93 OFFICER COMMITTEE BOARD
RESOURCES
i
Beginning
Fund Balance:
nce:Fu
0 0 'Cash on Hand(Cash Basis) 318,000 318,000 318,000
0 18,000 Earnings from Temporary Investments 10,000 10,000 10,000
0 0 300,000 Transfer from Other Funds 300,000 300,000 300,000
0 0 318,000 TOTAL RESOURCES 628,000 628,000 628,000 IN
.. .:::.. .
::; REQUIR ... .
CAPITAL ITAL
OUTLAY:
0 0 0 Reservoir 0 0 0
(Land&Improvements by Contract)
0 0 318,000 Reserved for Future Expenditure 628,000 628,000 628,000
0 0 318,000 TOTAL REQUIREMENTS 628,000 628,000 628,000
34
e.
w
CAPITAL PROJECTS RESERVE FUND NO. 3
• TIGARD WATER DISTRICT
1993-94 Adopted Budget
FUND: CAPITAL PROJECTS RESERVE FUND NO. 3
Capital Projects Reserve Fund No. 3 Requirements Summary:
Actual Actual Budgeted Proposed Approved Adopted
1990-91 1991-92 1992-93 1993-24 1993-94 1993-94_
Transfer From General Fund Q -0- $300.000 $300.000 $300.000 $300,000
TOTAL REQUIREMENTS -0- -0- $300,000 $300,000 $300,000 $300,000
ow
Positions: None
Mission Statement:
1. To plan for future capital project expenditures in an organized way.
2. To accumulate money from one fiscal year to the next for a specific purpose.
Services:
This fund was created to build a new 2.5 million gallon reservoir on Bull Mountain, our fastest
growing service area in the District.
Key Trends and Issues:
This reservoir was estimated in 1991 to cost $1.3 million dollars. The land has already been
purchased, but this price includes the cost of the reservoir only and does not include
landscaping and other improvements.
Budget Highlights:
w.
$300,000 is transferred from the General Fund into this Reserve Fund.
r
35
This page was intentionally left blank
66
36
r
PAY SCALE FROM BOARD OF COMMISSIONERS 07/01/93
Cost of Living Increase 1993-94F 4.50%
wr % Increase with step: 3% 3% 5% 5% 5% 5%
Months between steps: 6 6 12 12 12 12
Service if hired @ Step 1: 0 Months 6 Months 1 Years 2 Years 3 Years 4 Years 5 Years
STEP 1 2 3 4 5 6 7
aw CUSTODIAN 1,415 1,457 1,501 1,576 1,655 1,738 1,825
16,980 17,490 18,014 18,915 19,861 20,854 21,896
RECEPTION/OFFICE ASST 1,469 1,513 1,558 1,636 1,718 1,804 1,894
go UTILITY WORKER 17,624 18,153 18,697 19,632 20,614 21,644 22,727
UTILITY WORKER 1 1,660 1,710 1,761 1,850 1,942 2,039 2,141
W. 19,924 20,522 21,137 22,194 23,304 24,469 25,693
CUSTOMER ACCTS REP 1,689 1,740 1,792 1,881 1,975 2,074 2,178
20,267 20,875 21,501 22,576 23,705 24,890 26,135
DRAFTSPERSON 1,877 1,933 1,991 2,091 2,196 2,305 2,421
22,526 23,202 23,898 25,093 26,347 27,665 29,048
UTILITY WORKER II 1,968 2,027 2,088 2,193 2,302 2,417 2,538
23,621 24,330 25,060 26,313 27,628 29,010 30,460
EXECUTIVE SECRETARY 2,115 2,178 2,243 2,356 2,473 2,597 2,727
25,375 26,136 26,920 28,266 29,679 31,163 32,721
UTILITY WORKER 111 2,207 2,273 2,341 2,458 2,581 2,710 2,846
BACKFLOW/QUALITY TECH 26,483 27,278 28,096 29,501 30,976 32,525 34,151
ACCOUNTING SUPERVISOR 2,556 2,633 2,712 2,847 2,990 3,139 3,296
ADMIN/HUMAN RES COORD 30,674 31,594 32,542 34,169 35,877 37,671 39,555
ENGINEERING TECH III 2,646 2,726 2,807 2,948 3,095 3,250 3,412
UTILITY CREW CHIEF 31,755 32,708 33,689 35,374 37,143 39,000 40,950
ASST SUPERINTENDENT
SENIOR MGMT ANALYST 2,948 3,036 3,127 3,284 3,448 3,620 3,801
35,375 36,437 37,530 39,406 41,376 43,445 45,618
OPERATIONS MANAGER 3,636 3,745 3,857 4,050 4,253 4,465 4,688
43,629 44,938 46,286 48,600 51,030 53,582 56,261
37
TIGARD WATER DISTRICT
RESOLUTION NO. 4-93
A RESOLUTION TO ADOPT A BUDGET, MAKE APPROPRIATIONS LEVY TAXES
On the motion made by Commissioner Hill Hampton, and seconded by
Commissioner Audrey Castile, and passed by affirmative action of the Board of
Commissioners, on this 25 day of May 1993, Tigard Water District adopts the
following resolution:
BE IT RESOLVED, that the Board of Commissioners hereby adopts the
adjusted budget, as approved by the Budget Committee, for Fiscal Year 1993-94,
in the sum of$7,192,400 now on file at the office of Tigard Water District.
BE IT FURTHER RESOLVED, that the Board of Commissioners, Tigard
Water District, hereby levies the taxes provided for in the budget adopted in
Paragraph 2 of this resolution in the aggregate amount of$152,325 and these
taxes are hereby levied upon all taxable property within the Tigard Water District
as of 1:00 a.m., January 1, 1993.
BE IT FURTHER RESOLVED, that the amounts for the fiscal year
beginning July 1, 1993, and for the purposes shown below, are hereby
appropriated as follows:
GENERALFUND
Personal Services $1,039,700
Materials & Services 2,223,100
Capital Outlay 741,110
Operating Contingency 305,000
Transfer to Capital Projects Fund #3 300,000
Fund Total $4,608,910
SYSTEM DEVELOPMENT FUND
Capital Outlay $128,000
Fund Total $128,000
BOND SINKING FUND
Principal Payments (FY 1993-94) $140,000
Interest Payments (FY 1993-94) 25,018
Fund Total $165,018
TOTAL APPROPRIATIONS $5,192,983
NON APPROPRIATED BUDGET REQUIREMENTS
General Fund $1,073,790
System Development Fund 580,000
Bond Sinking Fund 8,682
Capital Projects Reserve Fund #3 628,000
TOTAL NON APPROPRIATED FUNDS $2,290,472
TOTAL $7,192,400
BE IT FURTHER RESOLVED, that the Board of Commissioners,
Tigard Water District, Certifies to the county clerk and county assessor of
Washington County, Oregon, the tax levy made by this resolution and shall file
with them a copy of the budget as finally adopted.
THIS BUDGET IS HEREBY ADOPTED and appropriated by the Board of
Commissioners, Tigard Water District, on May 25,1993.
TIGARD WATER DISTRICT
_ g
Robert C. Wyffels, it Zate
ATTEST:
g3
J i L. Chenelle, Administrative Director Date
Page 2 -- Tigard Water District Resolution No. 4-93
FORM
1993-94 ❑Check here if this is an amended form.
LB-50 NOTICE OF PROPERTY TAX LEVY
•File no later than JULY 15. To assessor of Washington County
•Be sure to read instructions in the 1993-94 Notice of Property Tax Levy Certification and Publication Forms and Instructions booklet.
On May 11 , 19 93 the Board of Commissioners
t3ovemlrp Body
of___ Tigard Water District Washington County,Oregon, levied taxes as follows:
Municipal Corporation
P O Box 230000 , Tigard, Oregon 97281-1999
Malting Address of[Wrict Acting city state ZIP
Pandy J. Volk, Administrative Director 503-639-1554 May 25 , 1993
Contact Person TRIG Daytkne Teieph— Date
PART I:TOTAL PROPERTY TAX LEVY Department of Revenue Use Only
1. Levy within the tax base (cannot exceed box 11, Part II) . . . . .. . . . . . .. 1• 1.
2. One-year levies(outside tax base)(itemize these levies in Part III).. . . . 2• 2.
3. Continuing levies(millage and fixed)(itemize in Part 111) . .. . . . . . .. .. . 3. 3.
4. Serial levies(itemize in Part III) . . . . .. . . . . . .. . . . . .. . . . . . .. . . . .. . 4. 4.
5. Amount levied for payment of bonded indebtedness .. . . . . .. . . ... .. . 5. 152, 235 5.
6. TOTAL AMOUNT to be raised by taxation(add boxes 1 through 5). . .. . 6. 152, 235 6.
PART II:TAX BASE WORKSHEET(If an annexation occurred in the preceding fiscal year,complete Part IV first)
Amount Voter Approved
7. VOTED TAX BASE, if anyDate of Voter Approval . . .. . . . . ............ . . ...... .. . .. . . .. 17.
8. CONSTITUTIONAL LIMITATION—Tax base portion of preceding three levies actually levied.
Actual Amount Levied Fiscal Year Actual Amount Levied Fiscal Year Actual Amount Levied Fiscal Year
8a. 8b. 8c.
9. Largest of 8a, 8b,or 8c 9a• multiplied by 1.06= . . .. . . . . .. . . . . . .. . 9b•
Note:This is a constitutional limitation and can NOT be rounded up.
10. Annexation increase(from Part IV,box 7,on back of form). . . . . .... . . . ...... . .. . .. . . .. .. . . . .. 10.
11. Adjusted tax base(largest of box 9b plus box 10;or box 7 plus box 10). .. . . . .... . .... .. . . . . .. . . 11•
PART III:SCHEDULE OF ALL SPECIAL LEVIES— Enter all special levies on this schedule.If there are more than three levies,attach a sheet showing the
Information for each.
Type of levy Purpose Date voters approved First Final Total tax levy authorized per Amount of tax levied
(one-year,serial, (operating,capital ballot measure year year to year by voters or rate If this year as a result
or continuing) construction,or mixed) authorizing tax levy levied be levied tax rate serial or millage levy of voter approval
Enter value used to compute millage levies or tax rate serial levies . ... . . . . .. . . . . .. . . . .. .. . . . . . .. . . . . .. . . .
150-504-050(Rev.9-92)
PART IV:ANNEXATION WORKSHEET
1. Area Effective Date of Annexation Assessed Value of Annexed Area as of 7-1-92
A
B
C
D
If more than four annexations,attach sheet showing the above Information for each annexation.
2. Total assessed value of annexed areas(sum of A through D)...... .12.
3. Tax base levied by annexing entity for fiscal year 1992-93 ......... I3
4. Assessed value of annexing entity on July 1, 1992 . .. ...... ...... 14.
5. Tax base rate of annexing entity(divide box 3 by box 4) ...........15. •—————
6. Annexation increase(multiply box 2 by box 5) .............. . ... 16.
7. TOTAL ANNEXATION INCREASE (multiply box 6 by 1.06)
Enter this amount in box 10,Part Il,on front of form ............ .. 17.
PART V:LIMITATIONS PER OREGON REVISED STATUTES
A. Certain Municipal Corporations—See the ORS chapter under which the municipal
corporation was formed.THIS SECTION DOES NOT APPLY TO ALL MUNICIPAL
CORPORATIONS. Does NOT apply to Bond Limitations.
1. Value of municipal corporation from most recent tax roll .. . . . .. . . . . . .. . . .. .. . . . . ... . .. .. .. . . .. 1.
2. Statutory limitation of municipal corporation per ORS Formation Chapter .. . . . . .. .... .. . . . . .. 2.
3. Total dollar amount authorized by statutory limit(box 1 multiplied by box 2) . . .. . . . . ... . . . . . . . . . . .. 3.
(Total of Part I, lines 1,2,3,and 4,cannot exceed this amount.)
File with your assessor no later than JULY 15,unless granted an extension in writing.
1993-94 CERTIFICATION TO ASSESSOR
M-5 INTENT TO IMPOSE A TAX, FEE, ASSESSMENT, OR CHARGE ON PROPERTY F� Check here If this is
•Submit 2 copies to county Assessor no later than July 15.
an amended form.
Certification
Tigard water District has the responsibility and authority under Oregon Revised Statutes to place this tax,fee,charge, assessment or levy, or
District/Agency Name
collect tax increment revenue on the tax roll of Washington County under the categories indicated below. District's ORS formation chapter 26 4
County Name
Randy-J. Volk May 12, 1993 P O Box 230000
ce rp Officer Prim) Date Conmed District's MaNfng Address
503-639-1554 Tigard, OR 97281-1999
Slgnatu o Certitying Officer Phone Number Cfry,state,ZIP
PART 1: Total Property Tax Levy General Excluded
Education Government From Limitation TOTALS
1. Levy within the tax base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. One-year levies (outside of tax base) . . . . . . . . . . . . . . . . . . . . .
3. School safety net portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. One-year levies (outside of safety net authority) . . . . . . . . . . . . .
5. Continuing levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Serial levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Amount levied for payment of bonded indebtedness . . . . . . . . . 152, 325 152 , 325 152, 325
(Must equal LMD-50 total)
8. Total by category . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2: Special Assessments, Fees,and Charges General Excluded
Description of tax on property Education Government From Llmftatlon TOTALS
1.
2.
3.
If fees,charges,or assessments will be imposed on specific property within your district you must attach a complete listing of properties,by assessor's account number,to which
fees,charges,or assessments will be imposed. Show the amount of the fees, charges,or assessments uniformly imposed on the properties. If these amounts are not uniform,
show the amount imposed on each property.The authority for putting these assessments on the roll Is ORS
PART 3: Urban Renewal Agency Dollar Amount Percentage
1. Amount and/or percentage excluded from limitation.
2. Amount and/or percentage subject to the general government limitation.
3. Amount and/or percentage not to be collected.
150.910-011(Rev.9-M
COMMUNITY NEWSPAPERS, INC. Legal
P.O.BOX 370 PHONE(503)684-0360 Notice TT 7503
BEAVERTON,OREGON 97075
Legal Notice Advertising
oTigard Water
PO Box 30000district , 9 ❑ Tearsheet No q ,'^, 3
•Tigard, OR 97223 R' 9 i5 a 3
� 8
Q ❑ Duplicate Affi( 3 0 � a
�\vC Q P `°•�� E•�
• C� v d
U
091g 1
AFFIDAVIT OF PUBLICATION 8 s 5
STATE OF OREGON, 8 o
COUNTY OF WASHINGTON, )as' E M M o E
I,Judith Koehler 0000 3 'o N.6 1
being first duly sworn,depose and say that I am the Advertising
Director,or his principal clerk,of the Ti Bard Ti mac o En offe b
a newspaper of general circulation as defined in ORS 193.010
and 193.020;published at Ti gard in the
a r said u t nd state;that t ° 3
o�1Cef' aZ'e C ate at Meeting z ° c 3 E c g z O
a printed copy of which is hereto annexed,was published in the °mad
entire issue of said newspaper for rifle C
successive and E
consecutive in the following issues: a Tpa E 7 5 a
April 1, 1993
W U
�3 � yy , Na U
• i..0 U A .vi» N
w Six a5 a
l
Subscribed and swo to before me this 1 St- clad, of Az ri 1 1993
i
Notary ublic for Oregon
My Commiss n Expires:
AFFIDAVIT 7
COMMUNITY NEWSPAPERS, INC. Legal
P.O.BOX 370 PHONE(503)684 0360 Notice TT
BEAVERTON,OREGON 97075 ro9N Nonce or auooeT NPagwo
Legal Notice Advertising �" 'r °
Aw.„a9ow�«ei1��o s NwM„en •v 11 rr91
•Tigard Water District • 3 e
$ ❑ Tearsheet Notice+i4_rP.+.«GTTT s ,,,n"m�sc.1etrJ,.ca rx,fwf..,aa.ww9NYaeaw..wwp„„,
PO Box 230000 wr wr.«eq ww a Xlnrw_S19cAo ..DL.c.loc cww.
•Tigard, OR 97223 • ❑ Duplicate Affidav A„r,a,�w1a„,w.e„Yrs„aawb..e•Prarl.weo«w.rs.Mw«,wa,wi,..„w.s r Dt c fu,.
• • lT7T
AN AGr DN L.S_..rl a U- y„„„w,
a.e.a.a«.wrwM utl Yo.w."r.-pwrw� ewlp ln.PwwMr•a.
.Irtnq eon T19..aw •r•01/l1/9J— yel. 619-1551
INIANCIAL SUNNANT
AFFIDAVIT OF PUBLICATION DTNOFA Lf W0rbenwr �w;B
1.rw l.w«w law. _� 1,0]L2➢D_
STATE OF OREGON, r.rw a+aa+a l.aw,
)ss -�_zaa_zD➢_ _z]],leD_
COUNTY OF WASHINGTON, ) 162 1 11D_
Judith Koehler gwa.w«w w*mow --3BQ,ona _tee oQo=
Win. -596 f55
being first duly sworn,depose and say?,at I app a Advertising �..,u,,,f,r,r«.F,<;,y rw.�..� Z�nq�7o 1 z9D I�i
Director,or his principal clerk,of the-_11Qa.( Mmes _ a, 3 1Do .-
a newspaper Of general circulation as defined in ORS 193.010 wa+a.le.rf.,aY TawW� a ,19 TDD- iu.lna_
and 193.020:published at Tigartl-—_---in the
aforesaid county and tate;that the n.w.r... wP+.M
rr.r
g�Tt ng�F'nan 'alii
--
--- - TY LM
erinted co �""'"i1 Oe+l^'+�9^�• L 5 lD.. —
p copy of which is hereto annexed,was published in the 15z 1zs
entire issue of said newspaper for One _._successive and T.L.a« n.TY..n+LM allarr lamr_. ....
consecutive in the following issues: ft ir9• µ`«an"".«w.. -- a-oo 51,325
_
149,00G 153 335
April 22, 1993
/ / N.AgpW ._SwyL rW
Subscribed and sworn to efore me this 22nd day of April,
/ /- FUND LIME F.w.„.ems , E�MI. sf.linNH
Notary Public}Or Ofegon -. FUND8 NOT REOUIRINO A PROPERTY TAX TO 6E LEVIED w�
fogy 19.2 ❑Aaaa.
My Commission Expires: MY CO a M MW Ta«.. WgM.w.wm mYK aTaa Mawo..
AFFIDAVIT
N«wa 6w
fury G£N[iuL FUNI] LWYY11
1991-92 ThISYearevlQ"' N11 Q3�991194
Pawns E.rwe.......................
_ 999.2PD_
].Ta.lMwraY+re•raa............. >.166 zoD__ a_
l ia.C.p.......................... —3D2 TI 1
AT.wHn.. ....................
T„Y ir
....
).Twtl Npe.r 4.wMeur..Wggar.w«. 596 055
—1 _
1. Un«pq,wMwlrrap lwn eYuw... 'T-�-- 1 —00 —I OT1 7�5—
1. Rpwawa.............. ..... 19 6 9 1
0
N.r.el 5
Fur SYSTEM DEVELOPMENT FUND L.NYIr 31 91-91 nW=-1G92-93
ny..'nr.l BNOgI
Ne1993-94
«.aw e+rw......................
1.raY Wl«I.Y W Wrion................. _--
].Tatl C.piW Ouev........._........ ... _ 19110_ 118 oo0 -
aTaa www�'"'°n.pe�«n.m ____➢- __�_ __. ---D—_
e 1
Urwq.aa
r lM...fwl9tivp .
I.Taw Ngar ....
to.iwa llweu.."�rww Pmam.i.....
Mrrwa cAPITAL PAO,]ECT9 T
FYw AESDAVE FUND I[ t..11992'hD AC]g10 BuegN 'ARNP .9Wper
TM Y.u1991-91 -1Nn Yer 1991-91
].Tow«Yxw.an S.raa. ...............
-D.—�
.Tatl Dw Waw. .... .........
.......................
S.ToW lrwtlx................... ___. __
-
).iatlNgMr E.p.anww.ra............ .
0—
=a
BOND SINKING POND AN..1 OF. AmgeaBWq.lA——
T..
BWpel
I.tl YNr 139391 iNSYIr 1991-93 Nen Vl..j�91-91
1.iwa C.plY Dues........................ _.__.
s.Tatl Tr+M.".. ............-161.1
ZL_ X61 tae—_
➢lfl—_
.....................
. ..
-
UnypregwawEMlPfualtl«e....1. Rp
.l
........ �flS9 ___12.7➢' ____ 6
aP'_......... I _ rT�Tn�—
o raa e.wwa.e.erPr Paam Tw...,.... ,'r51_ )9 5n JLSD➢__
t].Taw P.. f.rn9 .I.m.r�w.wo«a llwwiw o6.1d1___1]SS➢L_ 112.100—
r
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T77511-Publish April 22,1993. ..
COMMUNITY NEWSPAPERS, INC. Legal
P.O. BOX 370 PHONE(503)684-0360 Notice TT 7543
BEAVERTON, OREGON 97075
Legal Notice Advertising H y
Asa � �8
• Tigard Water District • ❑ Tearsheet No y �° b �.� 0.0
PO Box 230000 q-10. 1 E
• Tigard, Or 97223 2 �g93 • ❑ Duplicate Affix
1 "
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O
ed 11. o —
AFFIDAVIT OF PUBLICATION ua '�-S 9 c° ' I N. 5 u
01.STATE OF OREGON, ) b w `�
COUNTY OF WASHINGTON, )ss' w 0 3 y x¢a, 3
I, Judith Koehler O �°�;'d a "
being first duly sworn, depose and sa that I m the Advertisingo � 0 H°'b _
Director, or his principal clerk, of the igar� Times r "44..00 o' E
a newspaper of general circulation as defined in ORS 193.010 Z a3 b 8 c w E y N
and 193.020; published at Tigard in the i
afores id county an stat • that the `" c'',� °�' - a
Secon Notice of Budget Hearing [ �'o E,.� y v ¢
a printed copy of which is hereto annexed, was published in the N 0:--- c Z P4
entire issue of said newspaper for On,- successive and � a ON bo y cc'~ E 3 3
consecutive in the following issues:
a3 H.c E �{
April 29, 1993 �ia�iGo �o�000
y a.•c ,104 x 0
i
Subscribed and swor to before me this 29th day of April 19
OFFICIAL SEAL
JACQUELINE ARELLANO
NOTARY PUBLIC-OREGON
Notary Public for Oregon COMMISSION NO. 023140
MY COMMISSION EXPIRES JUNE 9, 1997
My Commissio xpires:
AFFIDAVIT / _
COMMUNITY NEWSPAPERS, INC. Legal
P.O. BOX 370 PHONE(503)684-0360 Notice T1 7562
BEAVERTON,OREGON 97075
S � ��
Legal Notice Advertising .2" o la 1 oo a
• Tigard Water District • 11 Tearshee �Ito b
PO Box 230000 0-4 bot b 0
• Tigard, OR 97223 • ❑ Duplicate a E"
sM•� a . .
bo.�
a=qw
5-b8M.8I ¢
AFFIDAVIT OF PUBLICATION "' 0y �"c
a �•5 •H
STATE OF OREGON, )ss
COUNTY OF WASHINGTON, ) W r Ki
CCU
I, Judith Koehler a °o.4 c ba-5 ISS
being first duly sworn, depose and say that I am the Advertising u 241=1 q• ri
Director, or his principal clerk, of the Tigard Times ISS-0 p; =.o
a newspaper of general circuLation as defined in ORS 193.010 0 w �'
and 193.020; published at lgar in the eo '.8'A
; y g a w =
0
� Co afo3oTostiLcelSeconT%uMgetPHearing OVt. '
a printed copy of which is hereto annexed, was published in the 0.,T3 C�y i
entire issue of said newspaper for One —successive and M a' CQ,c>' Cq
consecutive in the following issues: a Ed U0
c � o
Q� dU mvi
May 13, 1993
Subscribed and sworn o before me this 13th day of May, 19 -
OFFICIAL SEAL
JACQUELINE ARELLANO
Notary Public for Oregon ��. NOTARY PUBLIC-OREGON
COMMISSION N0. 023140
My Commission xpires: V/ MY COMMISSION EXPIRES JUNE 9, 1997
AFFIDAVIT (�
FORM NOTICE OF BUDGET HEARING
LB-1 ❑ Republication
A meeting of the Board of Commissioners will be held on May 11 - 1993
❑a.m. (Governing Body) (Date)
at 7 : 3 0 C3p.m. at 8 7 7 7 SW Burnahm St. , Tigard, OR The purpose of this meeting is to discuss the budget for
(Location)
the fiscal year beginning July 1, 1993 as approved by the Tigard Water District Budget Committee.
(Munlcp Corporstlon)
A summary of the budget is presented below.A copy of the budget maybe inspected or obtained at Water District office
8777 SW Burnham St. , Tigard, OR between the hours of 8 a"m" and 5 p.m•.This certifies that the budget
(Street Address)
was prepared on a basis of accounting that is:E r onsistent;❑not consistentw' �thbasis of u ing us d�ng the preceding year.
Major changes, if any,and their effect on the budget, are explained below.
County city Date Chairperson of Governing Body Telephone Number
Washington Tigard 04/13/93 Robert C. Wy els 639-1554
FINANCIAL SUMMARY
TOTAL OF ALL FUNDS Adopted Budget Approved Budget
This Year–1992-93 Next Year–1993-94
1. Total Personal Services ... ...... .. . .. .. .. .. .. .. .. . .
999 ., 200 1, 039 , 700
2. Total Material and Services ... .. .. .. .. .. .. . ...... .. .
3. Total Capital Outlay ......... .. .... .... . .... ....... 1 19 9 4 0 0 869 , 110
4. Total Debt Service ... .. . .. .. .. .. .. ................ 162, 298 165, 018
Anticipated
Requirements 5. Total Transfers... .. .. .. .. .... . .. .. .. .... .. ....... 300, 000 300000
6. Total Contingencies ............. .. .. .. .. .. . .. ..... 277, 400 596 055
7. Total All Other Expenditures and Requirements ........ . –0– –0-
8. Total Unappropriated or Ending Fund Balance .......... 1, 380, 702 2 290, 417
9. Total R ulrements—add lines 1 through 8 ........ .. 6 , 485 , 200 7 483 400
Anticipated
10. Total Resources Except Property Taxes............... 6 349, 700 7 F. 341, 200
Resources 11. Total Property Taxes Required to Balance Budget.. ..... 135 , 500 142 , 200
12, Total Resources—add lines 10 and 11 . .. 6 , 485 , 200 7 ,483 , 400
13. Total Property Taxes Required to Balance Budget ....... 500 2 , 200
14. Plus Estimated Property YTaxes Not to bRcAnticipated
Mimi
Tax Levy A. Loss Due to Constitutional Limits ... ...............
B. Discounts Allowed,Other Uncollected Amounts....... 13, 500 10 125
15, Totala e —addlin 13 and 14 149, 000 152, 325
16. Levy Within the Tax Base .............. .. .. .... ....
Tax Levies 17. One-Year Levy Outside the Tax Base.................
By Type 18. Serial and Continuing Levies. .. .. ............. .. ....
19. Levy for Payment of Bonded Debt. .. .. ..... .. .... .... 149, 000 152, 325
20. Total of lines 16 through 19(equals lin 1 149, 000 1 152, 325
STATEMENT OF INDEBTEDNESS
Debt Outstanding Debt Authorized,Not Incurred
❑None i3 As Summarized ]K]None El As Summarized
PUBLISH BELOW ONLY IF COMPLETED
Long-Term Debt Debt Outstanding Debt Authorized, Not Incurred
July 1 1993-94 Approved Budget Year July 1 1993-94 Approved Budget Year
Bonds . .. ........ .. ..... 440 , 000
Interest Bearing Warrants...
Other............. ......
440 , 000
This budget includes the intention to borrow in anticipation of revenue("Short-Term Borrowing")as summarized below:
Estimated Amount Estimated Estimated
FUND LIABLE to be Borrowed Interest Rate Interest Cost
150-504-001(Rev.9-92)
FUNDS NOT REQUIRING A PROPERTY TAX TO BE LEVIED
FORM LB-2
❑ Republication
Publish ONLY completed portion of this page. Total Anticipated Requirements must equal Total Resources.
Name of Actual Data Adopted Budget Approved Budget
Fund GENERAL FUND Last Year 1991-92 This Year 1992-93 Next Year 1993-94
1. Total Personal Services . . . . . .. . . . . . . . . . . . . . 799 , 548 2 0 0 1, 039 , 700
2. Total Materials and Services . .. . . . . . . . . . . . . .. 11, 7329360 2, 166 , 200 2 223 100
3. Total Capital Outlay . . . . . . . . .. . . . . . . . . . . . . . . 602 , 524 9189200 741, 110
4. Total Debt Service . . . .. . . . . . . . . . . . . . . . . . . . -0- -0- -0-
5.
0-
5. Total Transfers. . . . . . .. . . . . . . . . . . . .. . . . . . . - - 300 , 000
9
6. Total Contingencies 277, 400 596, 055
7. Total All Other Expenditures and Requirements .. -0- -0- -0-
8. Total Unappropriated or Ending Fund Balance . . . 2, 027, 517 1 000 000 1073735
9. Total Requirements . . . . . . . . . . .. . . . . . .. . . . . . 5 161 9 4 9 5 6 61 0 0 0 5, 973, 700
10. Total Resources Exce t Pro a Taxes . . . . .. . . 5.. 161, 949 5 . 661, 000 5 , 973,700
Name of Actual Data Adopted Budget Approved Budget
Fund SYSTEM DEVELOPMENT FUND Last Year. 1991-92 This Year 1992-93 Next Year 1993-94
1. Total Personal Services . . . . . . . . . . . . . . . . . . . ..
2. Total Materials and Services . .. . . . . . . . . . . . . . .
3. Total Capital Outlay . . . . . . . . .. . . . . . . . . . . . . . . 200 , 000 281 200 128 , 000
4. Total Debt Service . . . .. . . . . . . . . . . . . . . . . . . . .
5. Total Transfers. . . . . . .. . . . . . . . . . . . .. . . . . . .. ..
6. Total Contingencies - - -0-
7.
0-
g . . .. . . . . .. . . . . . .. . . . .. .
7. Total All Other Expenditures and Requirements .. -0- -0- -0-
8. Total Unappropriated or Ending Fund Balance . . . 92 , 561 50 , 000 580 , 000
9. Total Requirements . .. .. . . . . . .. . . . . . .. . . . . 292F561 -1-11 900 708 , 000
10. Total Resources Except Property Taxes . . . . .. . . 2 9 2 5 6 1 331; 200 708000
Name of CAPITAL PROJECTS Actual Data Adopted Budget Approved Budget
Fund RESERVE FUND III Last Year19 9 1-9 2 This Year19 9 2-9 3 Next Year 1993-94
1. Total Personal Services . . . . . .. . . . . . .. . . . . . ..
2. Total Materials and Services . . . . . . . . .. . . . . . ..
3. Total Capital Outlay . . .. . . . . .. . . . . . . . . . . . . . -0- -0- -0-
4.
0-
4. Total Debt Service . . . .. . . . . .. . . . . . . . . . . . . ..
5. Total Transfers. . . . ... . . . . . . . .. . . . . . . . . . . . .
6. Total Contingencies . . . . . . . . .. . . . . . . . . . . . . ..
-0- -0-
7. Total All Other Expenditures and Requirements .. -0- -0- -0-
8. Total Unappropriated or Ending Fund Balance . . -0- 318 000 628, 000
9. Total Requirements . . . .. . . . . . .. . . . . . .. . . . . -0- 318 , 000 628, 000
10. Total Resources Exce t
Name of Actual Data Adopted Budget Approved Budget
Fund Last.Year This Year Next Year
1. Total Personal Services . . . . . .. . . . . . . . . . . . . . .
2. Total Materials and Services . .. . . . . . .. . . . . . . .
3. Total Capital Outlay . . .. . . . . . . . . . . . .. . . . . . ..
4. Total Debt Service . . . .. . . . . .. . . . . . .. . . . . . ..
5. Total Transfers. . . . . . . . . . . . . .. . . . . .. . . . . . ..
6. Total Contingencies
7. Total All Other Expenditures and Requirements . .
8. Total Unappropriated or Ending Fund Balance . . .
9. Total Requirements . . . . . . . . . . .. . . . . . .. . . . .
10. Total Resources Except Propeqy Taxes . . . . . . . .
150-504-002(Rev.392)
FORM LB-3 FUNDS REQUIRING A PROPERTY TAX TO BE LEVIED
❑ Republication
Publish ONLY Completed Portion of This Page
Name of BOND SINKINGFUND Actual Data Adopted Budget Approved Budget
Fund Last Year 199 1-92 This Year 1992-9 3 Next Year 1993-94
1. Total Personal Services . . . . . .. . . . . . ... . . . . ..
2. Total Materials and Services . .. . . . . . .. .. ... ..
3. Total Capital Outlay . . .. . . . . .. . . . . . . . . . . .. ..
4. Total Debt Service .. . .. . . . . . . . . . . . .. . . . . . . 164 , 172 16 2 It 2 9 8 165g018
5. Total Transfers. . . .. . . . . . . . . . . . . . . .. . . . . . .
6. Total Contingencies g . ... . . . . .. . . . . . .. . . . . . .
7. Total All Other Expenditures and Requirements ..
8. Total Unappropriated or Ending Fund Balance . . . ` 849 12 , 702 81, 682
9. Total Requirements . . . . . . . . . . . . . . . . . .. . . . . .
10. Total Resources Except Property Taxes .. . . . . . . 83 , 754 3
11. Total Property Taxes Required to Balance . . . . . 136 , 267 135 , 500 142' 200
12. Total Resources(add lines 10 and 11) . .. . . . . .. 220 , 021
13. Property Taxes Required to Balance(from line 14 11) 136 . 267 :::::.:::: :::::.::::.:::..::::::.::::::::::.::::::.:.:::::::::::::::::::.:::.:.::.::::::::.::::::::::::::.::::.
14. Estimated Property Taxes Not to be Received
A. Loss Due to Constitutional Limit
. . . . . 13, 500
B. Discounts he 10 , 125
Other Uncollected Amounts
15. Total Tax Levy(add lines 13 and 14). . .. .. ..... :?:::::::::::::::<<:::<.:<:>::::>::>::::>:::»:<::>::>::>::::>:::>:{<`.`.>> 149 , 000 152 325
16. Levy Within the Tax Base
17. One Le Outside the Tax Base
Levy
18. Serial and Continuing Levies
1 e form Debt n ed 149, 000 152 325
Name of Actual Data Adopted Budget Approved Budget
Fund Last Year This Year Next Year
1. Total Personal Services . . . . . .. . . . . . .. . . . . . ..
2. Total Materials and Services . .. . . . . . .. . . . . . ..
3. Total Capital Outlay . . .. . . . . .. . . . . . .. . . . . . ..
4. Total Debt Service . . . .. . . . . .. . . . . . .. . . . . . ..
5. Total Transfers. . . . . . .. . . . . . .. . . . . .. . . . . . ..
6. Total Contingencies g . ... . . . . .. . . . . . .. . . . . . .
7. Total All Other Expenditures and Requirements ..
8. Total Unappropriated or Ending Fund Balance . . .
9. Total Requirements . . . .. . . . . . .. . . . . . .. . . . . .
10. Total Resources Except Property Taxes .. . . . . . .
11. Total Property Taxes Required to Balance . . . . ..
12. Total Resources(add lines 10 and 11) . .. . . . . ..
13. Property Taxes Required to Balance(from line 11)::::::::::::::::::::: : ::::::.:::::::.:::::::::: ::.::::::.:: ::::: ::: : : ::::
14. Estimated Pro Taxes Not to be Received.. . .
A. Loss Due to Constitutional Limit
B. Discounts Other Uncollected Amounts
15. Total Tax Ler add lines 13 and 14
Levy )
16. Levy Within the Tax Base
17. One-Year Le vy Outside the Tax Base
18. Serial and Continuing Levies
19, Lemy for Payment of Bgnded Debt. . .
154504.003(Rev.9-M