Resolution No. 22-15 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 22-/-5-
A RESOLUTION OF THE CITY OF TIGARD ADOPTING THE APPROVED BUDGET, WITH
ADJUSTMENTS, MAKING APPROPRIATIONS, DECLARING THE AD VALOREM TAX LEVY,
AND CLASSIFYING THE LEVY AS PROVIDED BY ORS 310.060(2) FOR FISCAL YEAR 2023.
WHEREAS, three hearings by the Tigard Budget Committee on the budget document,as proposed by the City
Manager, were duly called and held on April 23, 2022, May 2, 2022 and May 9, 2022, where all interested
persons were afforded an opportunity to appear and be heard with respect to the budget;and
WHEREAS, the budget for the City of Tigard for the year beginning July 1, 2022 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on May 9,
2022,after proceedings in accordance with Chapter 294, Oregon Revised Statutes;and
WHEREAS, a summary of the budget as required by Chapter 294.438 was duly published in the Tigard Times,
a newspaper of general circulation in the city in accordance with Chapter 294.448;and
WHEREAS, a hearing by the Tigard City Council on the budget document as approved by the Budget
Committee,was duly called and held on June 7,2022,where all interested persons were afforded an opportunity
to appear and be heard with respect to the budget;
NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that:
SECTION 1: The council adopts the budget for FY 2022-23 as approved by council following the budget
hearing on June 7,2022.
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1, 2022,are shown
on the attached— Exhibit A Schedule of Appropriations as approved by Budget Committee
on May 9,2022 with adjustments made by council during the hearing on June 7,2022.
SECTION 3: The City of Tigard City Council hereby imposes the taxes provided for in the adopted budget
at the rate of $2.5131 per $1,000 of assessed value for its permanent rate tax; plus an
additional $0.29 per $1,000 local option levy property tax; and in the amount of$2,685,000
for debt service on general obligation bonds; and that these taxes are hereby imposed and
categorized for tax year 2022-23 upon the assessed value of all taxable property in the city as
follows:
General Government Limit
Permanent rate tax $2.5131/$1,000
Local Option Lets
Local Option Levy tax $0.29/$1,000
Excluded from Limit
General Obligation Bond Debt Service $2,685,000
RESOLUTION NO. 22-/,5'
Page 1
SECTION 4: This resolution is effective immediately upon passage.
PASSED: This 7 k day of 2022.
em"w4w
Mayor-46ity of Tigard
ATTEST:
City Recorder- City of Tigard
RESOLUTION NO. 22-jm j
Page 2
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Fund
Policy and Administration 1,660,140 1,498 1,661,638 0 1,661,638
Community Development 4,507,362 3,612 4,510,974 170,982 4,681,956
Community Services 30,334,398 -1,131 30,333,267 393,000 30,726,267
Public Works 74,000 0 74,000 0 74,000
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 8,920,355 1,864,744 10,785,099 0 10,785,099
Capital Improvements 0 0 0 0 0
Contingency 1,400,000 0 1,400,000 0 1,400,000
46,896,255 1,868,723 48,764,978 563,982 49,328,960
Gas Tax Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 3,753,709 1,053 3,754,762 0 3,754,762
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 3,771,764 0 3,771,764 0 3,771,764
Capital Improvements 0 0 0 0 0
Contingency 200,000 0 200,000 0 200,000
7,725,474 1,053 7,726,527 0 7,726,527
City Gas Tax Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 2,312,159 0 2,312,159 0 2,312,159
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
2,312,159 0 2,312,159 0 2,312,159
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Transient Lodging Tax Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 191,287 0 191,287 0 191,287
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
191,287 0 191,287 0 191,287
Construction Excise Tax Fund
Policy and Administration 0 0 0 0 0
Community Development 400,000 0 400,000 0 400,000
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 250,635 0 250,635 0 250,635
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
700,635 0 700,635 0 700,635
Electrical Inspection Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 252,527 0 252,527 0 252,527
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
252,527 0 252,527 0 252,527
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Building Fund
Policy and Administration 0 0 0 0 0
Community Development 2,811,668 2,678 2,814,346 0 2,814,346
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 293,125 0 293,125 0 293,125
Capital Improvements 0 0 0 0 0
Contingency 150,000 0 150,000 0 150,000
3,254,793 2,678 3,257,471 0 3,257,471
Criminal Forfeiture Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 404,721 0 404,721 0 404,721
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 9 0 9 0 9
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
404,730 0 404,730 0 404,730
Urban Forestry Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 151,236 0 151,236 0 151,236
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
151,236 0 151,236 0 151,236
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Parks Utility Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 4,826,078 3,077 4,829,155 128,377 4,957,532
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 956,724 0 956,724 12,000 968,724
Capital Improvements 0 0 0 0 0
Contingency 125,000 0 125,000 0 125,000
5,907,802 3,077 5,910,879 140,377 6,051,256
Police Levy Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 {1 0
Community Services 2,400,371 2,056 2,402,427 0 2,402.427
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 t] 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
2,400,371 2,056 2,402,427 0 2,402,427
Bancroft Debt Service Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
0 0 0 0 0
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Obligation Debt Service Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 [1 0 0 0
Public Works 0 [) 0 0 0
Debt Service 2,550,243 0 2,550,243 0 2,550,243
Loan to TCDA 0 [1 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
2,550,243 0 2,550,243 0 2,550,243
Facilities Capital Projects Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 26 0 26 0 26
Capital Improvements 425,000 1,635,000 2,060,000 40,000 2,100,000
Contingency 0 0 0 0 0
425,026 1,635,000 2,060,026 40,000 2,100,026
Transportation Development Tax
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 4,500,817 0 4,500,817 0 4,500,817
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
4,500,817 0 4,500,817 0 4,500,817
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Underground Utility Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 102,654 0 102,654 0 102,654
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
102,654 0 102,654 0 102,654
Street Maintenance Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 331,003 0 331,003 0 331,003
Capital Improvements 3,440,000 0 3,440,000 0 3,440,000
Contingency 0 0 0 0 0
3,771,003 0 3,771,003 0 3,771,003
Transportation SDC Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 6,098,204 0 6,098,204 0 6,098,204
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
6,098,204 0 6,098,204 0 6,098,204
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Parks Capital Fund
Policy and Administration 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 (} 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 13,782,500 0 13,782,500 35,000 13,817,500
Contingency 0 0 0 0 0
13,782,500 0 13,782,500 35,000 13,817,500
Parks Bond Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 826,457 0 826,457 0 826,457
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
826,457 0 826,457 0 826,457
Parks SDC Fund
Policy and Administration 0 0 0 0 0
Community Development 0 i] 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 8,471,295 0 8,471,21 . 35,000 8,506,295
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
8,471,295 0 8,471,295 35,000 8,506,295
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Transportation CIP Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 17,517,500 0 17,517,500 0 17,517,500
Contingency 0 0 0 0 0
17,517,500 0 17,517,500 0 17,517,500
Sanitary Sewer Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 2,889,919 779 2,890,698 335,000 3,225,698
Debt Service 0 0 0 0 0
Loan to TCDA 700,000 200,000 900,000 0 900,000
Transfer 31062,150 0 3,062,150 5,000 3,067,150
Capital Improvements 245,000 0 245,000 0 245,000
Contingency 200,000 0 200,000 0 200,000
7,097,069 200,779 7,297,848 340,000 7,637,848
Stormwater Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 4,040,785 1,534 4,042,319 335,000 4,377,319
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 1,578,317 -108,000 1,470,317 9,000 1,479,317
Capital Improvements 7,939,000 0 7,939,000 0 7,939,000
Contingency 275,000 0 275,000 0 275,000
13,833,102 -106,466 13,726,636 344,000 14,070,636
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Water Quality/Quantity Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 340,000 0 340,000 0 340,000
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
340,000 0 340,000 0 340,000
Water Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 11,219,064 2,064 11,221,128 50,000 11,271,128
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 29,446,272 0 29,446,272 14,000 29,460,272
Capital Improvements 0 0 0 0 0
Contingency 475,000 0 475,000 0 475,000
41,140,336 2,064 41,142,400 64,000 41,206,400
Water SDC Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 8,124,345 0 8,124,345 0 8,124,345
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
8,124,345 0 8,124,345 0 8,124,345
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Water CIP Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 27,920,000 0 27,920,000 0 27,920,000
Contingency 0 0 0 0 0
27,920,000 0 27,920,000 0 27,920,000
Water Debt Service Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 7,204,447 0 7,204,447 0 7,204,447
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
7,204,447 0 7,204,447 0 7,204,447
Central Services Fund
Policy and Administration 16,893,459 112,703 17,006,162 0 17,006,162
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 1,000,000 0 1,000,000 0 1,000,000
Capital Improvements 0 0 0 0 0
Contingency 500,000 0 500,000 0 500,000
18,393,459 112,703 18,506,162 0 18,506,162
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Information Technology Replacement Fund
Policy and Administration 135,500 0 135,500 0 135,500
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
135,500 0 135,500 0 135,500
Facilities Replacement Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
0 0 0 0 0
Public Works Admin Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 3,162,772 1,949 3,164,721 0 3,164,721
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 125,000 0 125,000 0 125,000
3,287,772 1,949 3,289,721 0 3,289,721
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Public Works Engineering Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 4,564,300 3,992 4,568,292 0 4,568,292
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 150,000 0 150,000 0 150,000
4,714,300 3,992 4,718,292 0 4,718,292
Fleet/Property Management Fund
Policy and Administration 3,251,109 1,426 3,252,535 0 3,252,535
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 ! 0
Loan to TCDA 0 0 0 [i 0
Transfer 11000,000 0 1,000,000 fY l,rf(}I7,n0}il
Capital Improvements 0 0 0 0 0
Contingency 125,000 0 125,000 [i 125,000
4,376,109 1,426 4,377,535 0 4,377,535
Fleet/Vehicle Replacement Fund
Policy and Administration 1,065,000 0 1,065,000 0 1,065,000
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
1,065,000 0 1,065,000 0 1,065,000
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Insurance Fund
Policy and Administration 485,952 38 485,990 0 485,990
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 25,000 0 25,000 0 25,000
510,952 38 510,990 0 510,990
Library Donations and Bequests Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 100,000 0 100,000 0 100,000
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
100,000 0 100,000 0 100,000
All Funds
Policy and Administration 23,491,161 115,665 23,606,826 0 23,606,826
Community Development 7,719,030 6,290 7,725,320 170,982 7,896,302
Community Services 33,139,489 925 33,140,414 393,000 33,533,414
Public Works 34,530,627 14,448 34,545,075 848,377 35,393,452
Debt Service 9,754,690 0 9,754,690 0 9,754,690
Loan to TCDA 700,000 200,000 900,000 0 900,000
Loan to CCDA 0 0 0 0 0
Transfer 82,081,361 1,756,744 83,838,105 75,000 83,913,105
Capital Improvements 71,269,000 1,635,000 72,904,000 75,000 72,979,000
Contingency 3,800,000 0 3,800,000 0 3,800,000
266,485,358 3,729,072 270,214,430 1,562,359 271,776,789