Resolution No. 07-36 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 07-242
A RESOLUTION OF THE CITY OF TIGARD ADOPTING THE BUDGET, MAKING
APPROPRIATIONS, DECLARING THE AD VALOREM TAX LEVY, AND CLASSIFYING
THE LEVY AS PROVIDED BY ORS 310.060(2) FOR FISCAL YEAR 2007-08.
WHEREAS, the budget for the City of Tigard for year beginning July 1, 2007 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on
May 14, 2007, after proceedings in accordance with Chapter 294, Oregon Revised Statutes; and
WHEREAS, a summary of the budget as required by Chapter 294.416 was duly published in the
Tigard Times, a newspaper of general circulation in the City in accordance with Chapter 294.421; 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 12, 2007, where all interested persons were afforded an
opportunity to appear and be heard with respect to the budget; and
WHEREAS, a new fund needs to be established to record the revenues and expenditures relating to
the City Gas Tax Fund.
NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that:
SECTION 1: The Council adopts the budget for FY 2007-08 in the total amount of$85,456,997.
SECTION 2: The appropriations for the fiscal year beginning July 1, 2007 are established as
shown in attached Exhibit A.
SECTION 3: The City Gas Tax Fund is created to track revenue and expenditures for those
purposes.
SECTION 4: 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 general
operations; and in the amount of $1,031,183 for bonds; and that these taxes are
hereby imposed and categorized for tax year 2007-08 upon the assessed value of all
taxable property in the City.
General Government Limit
General Fund $2.5131/$1,000
Excluded from Limit
RESOLUTION NO. 0630
Page 1
General Obligation Debt Fund $1,031,183
SECTION 6: This resolution is effective immediately upon passage.
PASSED: This day of _2007.
May'or-7 City of Tigard
ATTEST:
City Recorder- City of Tigard
RESOLUTION NO. 06
Page 2
Schedule of Appropriations
Fiscal Year 2007-08
Resolution No.
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Fund
Community Services $14,081,734 $26,478 $14,108,212 $0 $14,108,212
Public Works 3,092,493 (7,890) 3,084,603 0 3,084,603
Community Development 3,383,827 584 3,384,411 0 3,384,411
Policy and Administration 386,368 30,000 416,368 0 416,368
General Government 30,000 0 30,000 0 30,000
Debt Service 0 0 0 0 0
Loan to CCDA 80,000 0 80,000 0 80,000
Transfer 6,368,752 (110,875) 6,257,877 0 6,257,877
Capital Improvements 0 0 0 0 0
Contingency 1,000,000 0 1,000,000 0 1,000,000
Total Fund $28,423,174 ($61,703) $28,361,471 $0 $28,361,471
Sanitary Sewer Fund
Community Services $0 $0 $0 $0 $0
Public Works 857,311 0 857,311 0 857,311
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 740,921 (3,204) 737,717 0 737,717
Capital Improvements 2,450,000 15,750 2,465,750 0 2,465,750
Contingency 496,000 104,000 600,000 0 600,000
Total Fund $4,544,232 $116,546 $4,660,777 $0 $4,660,777
Stormwater Fund
Community Services $0 $0 $0 $0 $0
Public Works 851,021 0 851,021 0 851,021
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 395,273 (1,699) 393,574 0 393,574
Capital Improvements 360,000 12,000 372,000 0 372,000
Contingency 15,000 160,000 175,000 0 175,000
Total Fund $1,621,294 $170,301 $1,791,595 $0 $1,791,595
1
Schedule of Appropriations
Fiscal Year 2007-08
Resolution No.
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Water Fund
Community Services $0 $0 $0 $0 $0
Public Works 5,673,872 0 5,673,872 0 5,673,872
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 1,616,099 (12,869) 1,603,230 0 1,603,230
Capital Improvements 769,000 47,250 816,250 0 816,250
Contingency 700,000 0 700,000 0 700,000
Total Fund $8,758,971 $34,381 $8,793,352 $0 $8,793,352
Water CIP Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 .0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 6,235,000 0 6,235,000 0 6,235,000
Contingency 935,250 0 935,250 0 935,250
Total Fund $7,170,250 $0 $7,170,250 $0 $7,170,250
Water Quality/Quantity Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 44,938 (192) 44,746 0 44,746
Capital Improvements 480,000 105,000 585,000 0 585,000
Contingency 72,000 18,000 90,000 0 90,000
Total Fund $596,938 $122,808 $719,746 $0 $719,746
2
Schedule of Appropriations
Fiscal Year 2007-08
Resolution No.
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Water SDC Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 950,000 0 950,000 0 950,000
Capital Improvements 247,000 0 247,000 0 247,000
Contingency 37,000 0 37,000 0 37,000
Total Fund $1,234,000 $0 $1,234,000 $0 $1,234,000
Building Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 1,822,839 (316) 1,822,523 0 1,822,523
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 544,474 (9,921) 534,552 0 534,552
Capital Improvements 0 0 0 0 0
Contingency 278,150 71,850 350,000 0 350,000
Total Fund $2,645,463 $61,613 $2,707,075 $0 $2,707,075
City Gas Tax Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 500,000 0 500,000 0 500,000
Contingency 75,000 0 75,000 0 75,000
Total Fund $575,000 $0 $575,000 $0 $575,000
3
Schedule of Appropriations
Fiscal Year 2007-08
Resolution No.
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Criminal Forfeiture Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 50,000 0 50,000 0 50,000
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
Total Fund $50,000 $0 $50,000 $0 $50,000
Electrical Inspection Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 387,804 (1,822) 385,982 0 385,982
Capital Improvements 0 0 0 0 0
Contingency 59,000 (1,500) 57,500 0 57,500
Total Fund $446,804 ($3,322) $443,482 $0 $443,482
Gas Tax Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 472,000 0 472,000 0 472,000
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 437,500 (75,000) 362,500 0 362,500
Transfer 1,702,161 (3,754) 1,698,408 0 1,698,408
Capital Improvements 2,352,500 (1,625,000) 727,500 25,000 752,500
Contingency 15,000 485,000 500,000 0 500,000
Total Fund $4,979,161 ($1,218,754) $3,760,408 $25,000 $3,785,408
4
Schedule of Appropriations
Fiscal Year 2007-08
Resolution No.
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Insurance Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
Total Fund $0 $0 $0 $0 $0
Parks SDC Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 2,221,697 0 2,221,697 0 2,221,697
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
Total Fund $2,221,697 $0 $2,221,697 $0 $2,221,697
Street Maintenance Fee Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 136,550 0 136,550 0 136,550
Capital Improvements 800,000 0 800,000 0 800,000
Contingency 80,000 0 80,000 0 80,000
Total Fund $1,016,550 $0 $1,016,550 $0 $1,016,550
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Schedule of Appropriations
Fiscal Year 2007-08
Resolution No.
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Traffic Impact Fee Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 267,500 0 267,500 0 267,500
Transfer 199,101 (907) 198,194 0 198,194
Capital Improvements 1,967,500 (410,000) 1,557,500 267,686 1,825,186
Contingency 295,125 4,875 300,000 0 300,000
Total Fund $2,729,226 ($406,032) $2,323,194 $267,686 $2,590,880
Traffic Impact Fee Urban Services Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 575,261 0 575,261 0 575,261
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 22,787 0 22,787 0 22,787
Capital Improvements 240,000 0 240,000 0 240,000
Contingency 0 0 0 0 0
Total Fund $838,048 $0 $838,048 $0 $838,048
Underground Utility Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 25,000 0 25,000 0 25,000
Capital Improvements 300,000 0 300,000 0 300,000
Contingency 30,000 0 30,000 0 30,000
Total Fund $355,000 $0 $355,000 $0 $355,000
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Schedule of Appropriations
Fiscal Year 2007-08
Resolution No.
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Urban Services Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 42,300 0 42,300 0 42,300
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
Total Fund $42,300 $0 $42,300 $0 $42,300
Bancroft Bond Debt Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 943,412 0 943,412 0 943,412
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
Total Fund $943,412 $0 $943,412 $0 $943,412
General Obligation Bond Debt Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 972,814 0 972,814 0 972,814
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
Total Fund $972,814 $0 $972,814 $0 $972,814
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Schedule of Appropriations
Fiscal Year 2007-08
Resolution No.
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Facility Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 2,019,486 16,500 2,035,986 0 2,035,986
Contingency 296,170 0 296,170 0 296,170
Total Fund $2,315,656 $16,500 $2,332,156 $0 $2,332,156
Parks Capital Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 280,273 0 280,273 0 280,273
Loan to CCDA 0 0 0 0 0
Transfer 422,620 0 422,620 0 422,620
Capital Improvements 3,813,020 0 3,813,020 0 3,813,020
Contingency 500,000 0 500,000 0 500,000
Total Fund $5,015,913 $0 $5,015,913 $0 $5,015,913
Central Services Fund
Community Services $0 $0 $0 $0 $0
Public Works 0 0 0 0 0
Community Development 0 0 0 0 0
Policy and Administration 4,897,067 (140,625) 4,756,442 0 4,756,442
General Government 1,913,301 0 1,913,301 0 1,913,301
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 700,000 0 700,000 0 700,000
Total Fund $7,510,368 ($140,625) $7,369,743 $0 $7,369,743
8
Schedule of Appropriations
Fiscal Year 2007-08
Resolution No.
Budget
Committee Council
Fund Program Proposed Changes Approved Chanes Adopted
Fleet/Property Management Fund
Community Services $0 $0 $0 $0 $0
Public Works 1,386,327 0 1,386,327 0 1,386,327
Community Development 0 0 0 0 0
Policy and Administration 0 0 0 0 0
General Government 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 80,000 0 80,000 0 80,000
Total Fund $1,466,327 $0 $1,466,327 $0 $1,466,327
Total Appropriations $86,472,598 ($1,308,287) $85,164,311 $292,686 $85,456,997
9