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City Council Packet - 01/15/2013 City of Tigard Tigard Workshop Meeting—Agenda TIGARD 0, TIGARD CITY COUNCIL MEETING DATE AND TIME: January 15, 2013 - 6:30 p.m. MEETING LOCATION: City of Tigard - Town Hall - 13125 SW Hall Blvd., Tigard, OR 97223 Revised 1/9/2013 to include an additional executive session at the beginning of the meeting Revised 1/15/2013 to reschedule Item No. 7 - Discussion on Federal Legislation to 2/5/13 PUBLIC NOTICE: Times noted are estimated. Assistive Listening Devices are available for persons with impaired hearing and should be scheduled for Council meetings by noon on the Monday prior to the Council meeting. Please call 503 -639 -4171, ext. 2410 (voice) or 503- 684 -2772 (11)D - Telecommunications Devices for the Deaf). Upon request, the City will also endeavor to arrange for the following services: • Qualified sign language interpreters for persons with speech or hearing impairments; and • Qualified bilingual interpreters. Since these services must be scheduled with outside service providers, it is important to allow as much lead time as possible. Please notify the City of your need by 5:00 p.m. on the Thursday preceding the meeting by calling: 503 - 639 -4171, ext. 2410 (voice) or 503- 684 -2772 (TDD - Telecommunications Devices for the Deaf). VIEW LIVE VIDEO STREAMING ONLINE: h ttp: / /www. tvctv.org /government- programming /government - meetings / tigard Workshop meetings are cablecast on Tualatin Valley Community TV as follows: Replay Schedule for Tigard City Council Workshop Meetings - Channel 28 • Every Sunday at 7 a.m. • Every Monday at 1 p.m. • Every Wednesday at 2 p.m. • Every Thursday at 12 p.m. • Every Friday at 3 p.m. SEE ATTACHED AGENDA I City of Tigard TIGARD Tigard Workshop Meeting - Agenda e TIGARD CITY COUNCIL MEETING DATE AND TIME: January 15, 2013 - 6:30 p.m. MEETING LOCATION: City of Tigard - Town Hall - 13125 SW Hall Blvd., Tigard, OR 97223 Revised 1/9/2013 to include an additional executive session at the beginning of the meeting Revised 1/15/2013 to reschedule Item No. 7 - Discussion on Federal Legislation to 2/5/13 6:30 PM 1. WORKSHOP MEETING A. Call to Order- City Council B. Roll Call C. Pledge of Allegiance D. Council Communications & Liaison Reports E. Call to Council and Staff for Non - Agenda Items 2. EXECUTIVE SESSION: The Tigard City Council will go into Executive Session to consider information or records that are exempt by law from public inspection, under ORS 192.660(2) (f). All discussions are confidential and those present may disclose nothing from the Session. Representatives of the news media are allowed to attend Executive Sessions, as provided by ORS 192.660(4), but must not disclose any information discussed. No Executive Session may be held for the purpose of taking any final action or making any final decision. Executive Sessions are closed to the public. 6:35 p.m. estimated time 3. ANNUAL CITY COUNCIL TOUR OF POLICE DEPARTMENT TEMPORARY HOLDING FACILITY 6:55 p.m. estimated time 4. QUARTERLY JOINT MEETING WITH THE BUDGET COMMI 1'1'EE 7:10 p.m. estimated time 5. RECEIVE BRIEFING ON THE DEVELOPMENT OF THE CAPITAL IMPROVEMENT PLAN (CIP) AND THE PROCESS TO PRIORITIZE CIP PROJECTS 8:10 p.m. estimated time 6. REVIEW PROPOSED CITY COUNCIL 2013 -14 BUDGET 8:25 p.m. estimated time 7. ! _ _ _ _ _ e • e • - _ ` z.._ __ _ _ _ _ _ e • Rescheduled to February 5, 2013 8. NON AGENDA ITEMS 8:35 p.m. estimated time • EXECUTIVE SESSION: The Tigard City Council will go into Executive Session to discuss real property transactions, and exempt public records, under ORS 192.660(2) (e) and (f). All discussions are confidential and those present may disclose nothing from the Session. Representatives of the news media are allowed to attend Executive Sessions, as provided by ORS 192.660(4), but must not disclose any information discussed. No Executive Session may be held for the purpose of taking any final action or making any final decision. Executive Sessions are dosed to the public. 8:40 p.m. estimated time 9. ADJOURNMENT 9: 40 p.m. estimated time AIS -1053 2 Workshop Meeting Meeting Date: 01/15/2013 Length (in minutes): 15 Minutes Agenda Title: Annual Police Department Temporary Holding Facility Tour and Inspection Prepared For: Alan Orr Update, Council Discussion, Workshop Item Type: Direct Staff Meeting Type: Mtg. Public Hearing: No Publication Date: 1 J Information • ISSUE The City Council is asked to conduct a tour and inspection of the police department temporary holding facility as indicated by the Oregon State Department of Corrections Facilities Inspector. STAFF RECOMMENDATION / ACTION REQUEST Staff recommends that the City Council participate in the tour and inspection of the police department temporary holding facility. KEY FACTS AND INFORMATION SUMMARY The police department has completed mandatory information reporting for the Oregon Commission on Children and Families regarding all custodies involving juveniles, annual audits of our temporary holding facility and nightly inspections by the supervisory staff. During an audit conducted by the Oregon State Department of Corrections in 2005, the state inspector made several findings. The police department has since complied with those findings and implemented processes to ensure compliance. The state inspector stated that the City Council should conduct an annual tour and inspection of the facility as the governing body for the City of Tigard. OTHER ALTERNATIVES The City Council may choose not to conduct an inspection. COUNCIL GOALS, POLICIES, APPROVED MASTER PLANS N /:1 DATES OF PREVIOUS COUNCIL CONSIDERATION N /:\ Attachments No file(s) attached. AIS -1097 3 Workshop Meeting Meeting Date: 01/15/2013 Length (in minutes): 60 Minutes Agenda Title: Joint Meeting Budget Committee and City Council Prepared For: Toby LaFrance Submitted By: Liz Lutz, Financial and Information Services Item Type: Public Hearing - Informational Meeting Type: Council Workshop Mtg. Public Hearing: Yes Publication Date: Information ISSUE Quarterly meeting of the Budget Committee STAFF RECOMMENDATION / ACTION REQUEST This meeting is informational. No action is requested. KEY FACTS AND INFORMATION SUMMARY The recommended Agenda for the meeting is: 1. Introductions, including new members. 2. Recap of complete Fiscal Year 2012 audit. 3. Presentation of current Fiscal Year 2013 Second Quarter Financial Report. 4. Discussion of updated General Fund Forecast and department budget instructions for Fiscal Year 2014 budget process. 5. Upcoming meetings. OTHER ALTERNATIVES N/A COUNCIL GOALS, POLICIES, APPROVED MASTER PLANS Financial Sustainability DATES OF PREVIOUS COUNCIL CONSIDERATION The last meeting of the Budget Committee was October 23, 2012. Attachments No file(s) attached. FOR __.T! S 13 - III (DATE OF MEETING) _ ' City of Tigard . 47e,,d /rein # TIGARD Memorandum To: City of Tigard Budget Committee From: Toby LaFrance, Tigard Finance and Information Services Director T2—, Re: FY 2013 Second Quarter Financial Report Date: January 15, 2013 Introduction I am pleased to provide you with the FY 2013 Second Quarter Financial Report. Please bear in mind that the numbers on the following pages are not the official audited financials of the City of Tigard. This means that the amounts represent the current fiscal situation of the City but may change with further accounting review. How to Read the Report The tables on the following pages report the progress against budget through the first six months of the fiscal year. Each page contains funds that are grouped to a similar purpose (e.g. transportation funds, water funds, etc). For each fund, the table provides the amount of the budget, the progress against budget and the percent of budget complete. At the top of the page are the resources for each fund. The resources start with the funds' Beginning Fund Balance, which represents the amount of savings in the fund at the beginning of the fiscal year. Next are the revenues of the fund grouped by revenue type. For more information on the particular revenues within a revenue type, see the Revenue Analysis section and the Fund Summaries section of the Adopted FY 2013 Budget Document. The Beginning Fund Balance plus the Revenues make up the Total Resources of the funds. The bottom half of the report shows the fund Requirements. The Requirements start with the Expenditures by type. For more information on the specific expenditures within a type, see the Program Summaries section and the Fund Summaries section of the Adopted FY 2013 Budget Documents. By subtracting the Total Expenditures from the available Total Resources, the Change is Fund Balance is calculated. By combining the Change in Fund Balance and the Beginning Fund Balance at the top of the page, the Ending Fund Balance is derived. Finally, the Ending Fund Balance is added to the Total Expenditures to calculate the Total Requirements. The Total Requirements equals the Total Resources to balance the budget. Summary of Findings This is a brief overall summary. Again, bear in mind that the financials here are not the official audited financials of Tigard, but represent the current financial situation and may change with further accounting review. 1. Budget amounts reflect the one budget adjustment that has been adopted by Council since the budget was adopted. A second supplemental is scheduled for January 22nd. 2. One of the main assumptions in our General Fund forecast is that we spend at, or below, 95% of budget. At this point, we are slightly below this expenditure rate and have improved over the first quarter report level. We will continue to monitor this development. 3. Operating Expenditures for all programs in all funds are at, or under, 47 percent spent. 4. General Fund revenues are at 66 percent. This is expected since Property Taxes are mostly received in November and December. 5. Property Tax received is at 92 percent. This is the same percentage as the second quarter of FY 2012 when Tigard received 99.5 percent of budgeted Property Tax by year end. 6. Several funds show negative revenue in Investment Earnings. The city is not losing money on its investments. After closing the month and running the quarterly report, an error was discovered where investment premiums were allocated over the fiscal year and not over the life of the investment, making the cost of the premium higher and creating a calculation showing negative investment earnings. The error will be corrected by the close of January. 7. Some capital funds are over the 50% pace due to the timing of projects. These are the same funds addressed in the first quarter report. a. One area where this is true is in parks (page 4) with the recent park land purchase of the Fields Property, using Parks SDC and Parks Bond resources. b. Another area is in the Street Maintenance Fee fund (page 6) where most of the work for the year is conducted in the first two months of year. This is also a time to highlight the city's new practice of directly charging staff time to projects. Prior to FY 2013, staff time in Engineering, and related areas, was indirectly allocated to CIP projects. As we go through the year, we will be evaluating how well we estimated staff time and may need to make adjustments. The Pavement Management Program, which is funded by the Street Maintenance Fee, is one area where we may have underestimated the amount of staff time involved. 8. The revenue in the Gas Tax and City Gas Tax fund (page 6) is below budget. This is due to the timing in collections from the State. Finance expects to achieve the budgeted revenue. Finance will continue to monitor this item. 9. Sewer revenue is below budgeted pace (page 9). Comparing the actual revenue to prior years, it appears that the revenue collection is consistent and it is the budgeted revenue that is too high. The fund is healthy enough to withstand actual revenue below budget. The budgeted revenue will be corrected for FY 2014. 10. Expenditures in the Water CIP fund (page 10) are below pace due to the timing of invoices from Lake Oswego. Generally, they bill quarterly based on their actual expenditures. We received the first quarter bill and anticipate receiving the second quarter bill soon. Follow -up from Last Quarterly Report of the Fiscal Year 11 ._.... as _1 • • , , . FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) General Fund General Fund -100 Budget YTD* % of Budget Resources Beginning Fund Balance 6,341,359 7,250,007 114% Revenues Taxes 12,726,427 11,713,368 92% Franchise Fees 4,966,611 1,479,617 30% Special Assessments - - 0% Licenses & Permits 882,300 646,708 73% Intergovernmental 5,671,652 3,478,508 61% Charges for Services 3,142,995 1,129,303 36% Fines & Forfeitures 1,063,126 478,595 45% Investment Earnings 103,722 55,523 54% Other Revenue 24,655 15,287 62% Proceeds from Loan Repaymen 280,000 - 0% Transfers In 70,000 27,584 39%o Total Resources 352 -2,84 26, 3 , ` 74% Requirements Expenditures Policy & Administration 748,857 325,474 43% Community Development 2,965,740 1,296,821 44% Community Services • 19,966,567 9,146,857 46% Public Works 5,163,623 2,300,585 45% Debt Service - - 0% Capital Improvement - - 0% Loan to CCDA 80,000 - 0% Transfers Out 623,264 32,487 5% Contingency 966,075 - 0% Change in Fund Balance (1,582,638) 5,922,269 -374% Ending Fund Balance 4,758,721 13,172,276 277% Total Requirements 35,272,847 26,274,499 74% *Note: Financials presented are not the official audited financials of the City of Tigard, but represent the current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 1 of 14 FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Central Service Funds Central Svc Fund - 600 Fleet /Prop Mngmt Fund - 650 Insurance Fund - 660 Budget YTD* % of Budget Budget YTD* % of Budget Budget YTD* % of Budget Resources Beginning Fund Balance 518.468 213.796 4IM 115,817 135,776 117% 792,663 811.896 102% Revenues Taxes - - 0% - 0% - - 0% Franchise Fees - 0% - - 0% - - 0% Special Assessments - 0% - - 0% - - 0% Licenses & Permits - 0% - 0% - 0% Intergovernmental - - 0% - - 0% - - 0% Charges for Services 5,979,588 2,600,043 43% 1,506,121 585,145 39% - - 0% Fines & Forfeitures - - 0% - - 0% - 0% Investment Earnings 593 355 60% - 104 0% 7,810 380 5% Other Revenue - 6,300 0% - 11,130 0% 52,936 7,892 15% Proceeds from Loan Repaymen - - 0% - - 0% - - 0% Transfers In 282,477 106,785 15,200 21.324 140% - - Q°Lo Total Resources 6,7 2,9 43% 1,637,138 753,480 46% 853,409 820,167 96% Requirements Expenditures Policy & Administration 6,292,137 2,776,621 44% - - 0% 100,000 21,815 22% Community Development - - 0% - - 0% - - 0% Community Services - - 0% - - 0% - - 0% Public Works - - 0% 1,589,871 663,360 42% - - 0% Debt Service - - 0% - - 0% - - 0% Capital Improvement - - 0% - - 0% - - 0% Loan to CCDA - 0% - 0% - - 0% Transfers Out - - 0% - 0% 870 374 43% Contingency 300.000 - Q°L 25.300 - 0°L 10.000 - 4ls Change in Fund Balance (329,479) (63,138) 19% (93,850) (45,657) 49% (50,124) (13,918) 28% Ending Fund Balance 188,989 150,658 80% 21,967 90,119 410% 742,539 797,978 107% Total Requt'Yreints 6,781 2;927;279 43% 1,637,138 753,480 6°Io 855,4 — 8767177 --- "Ng *Note: Financials presented are not the official audited financials of the City of Tigard, but represent the current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 2of14 FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Development Funds Building Fund - 230 Elec. Insp. Fund - 220 Budget YTD* % of Budget Budget YTD* % of Budget Resources Beginning Fund Balance 602.913 933.406 155% 112.766 124.797 111% Revenues Taxes - - 0% - - 0% Franchise Fees 0% - 0% Special Assessments - - 0% - - 0% Licenses & Permits 986,974 595,771 60% 167,037 90,744 54% Intergovernmental 8,281 4,340 52% - - 0% Charges for Services 2,003 1,471 73% - - 0% Fines & Forfeitures 0% - 0% Investment Earnings 19,782 (470) -2% 1,207 92 8% Other Revenue 9,990 3 0% - - 0% Proceeds from Loan Repaymen 0% - - 0% Transfers In 200.000 0% - - 0% Total Resources 1,829,943 1,534,521 84% 281,010 215,633 77% Requirements Expenditures Policy & Administration - - 0% - - 0% Community Development 1,266,424 600,969 47% - - 0% Community Services - - 0% - - 0% Public Works - - 0% - - 0% Debt Service - - 0% - - 0% Capital Improvement - - 0% - - 0% Loan to CCDA - - 0% - - 0% Transfers Out - - 0% 202,827 1,216 1% Contingency 200.000 - 0% 50.000 - 0% Change in Fund Balance (239,394) 146 0% (84,583) 89,620 - 106% Ending Fund Balance 363,519 933,552 257% 28,183 214,417 761% Total Requirements 1,829,943 1,534,521 84% 281,010 215,633 77% *Note: Financials presented are not the official audited financials of the City of Tigard, but represent the current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 3 of 14 FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Parks Funds Parks Capital Fund - 420 Parks Bond Fund - 421 Parks SDC Fund - 425 Budget YTD* % of Budget Budget YTD* % of Budget Budget YTD* % of Budget Resources Beginning Fund Balance 141.884 52.934 37% 6.170.647 5.903.399 96% 2.910.897 2.326.272 8 Revenues Taxes - - 0% - - 0% - - 0% Franchise Fees - - 0% - - 0% - - 0% Special Assessments - - 0% - - O% - - 0% Licenses & Permits - - 0% - - 0% 257,825 345,900 134% Intergovernmental 34,000 - 0% - - 0% - - 0% Charges for Services - - 0% - - 0% - - 0% Fines & Forfeitures - - 0% - - 0% - - 0% Investment Earnings 3,015 47 2% 4,020 15,044 374% 19,782 (214) -1% Other Revenue - 15,436 0% - - 0% - - 0% Proceeds from Loan Repaymen - - 0% - - 0% - - 0% Transfers In 6.448.628 2.296.091 36% - - TA, - - TA, Total Resources 6,627,527 2,364,507 36% 6,174,667 5,918,442 96% 3,188,504 2,671,958 84% Requirements Expenditures Policy & Administration 0% - 0% - - 0% Community Development 0% 0% - - 0% Community Services - - 0% - - 0 - - 0% Public Works 0% - 0% - - 0% Debt Service O% - 0% - - 0% Capital Improvement 6,619,628 2,318,043 35% - - 0% - - 0% Loan to CCDA 0% - 0% - - 0% Transfers Out - - 0% 4,977,628 1,261,742 25% 1,181,325 1,023,833 87% Contingency - - 0% - - 91.000 - 0% Change in Fund Balance (133,985) (6,470) 5% (4,973,608) (1,246,698) 25% (994,718) (678,147) 68% Ending Fund Balance 7,899 46,464 588% 1,197,039 4,656,700 389% 1,916,179 1,648,125 86% Total Requirements 6,627,527 2,364,507 36% 6,174,667 5,918,442 96% 3,188,504 2,671,958 84% *Note: Financials presented are not the official audited financials of the City of Tigard, but represent he current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 4of14 FY 2013 -2nd Quarter Report Quly thru Dec. - 50% of the year) Parks Funds Urban Forestry Fund Budget YTD* % of Budget Resources Beginning Fund Balance 1,165,876 1,175,199 101% Revenues Taxes - - 0% Franchise Fees - - 0% Special Assessments - - 0% Licenses & Permits - - 0% Intergovernmental - - 0% Charges for Services 25,000 60,000 240% Fines & Forfeitures - - 0% Investment Earnings 4,060 (629) -15% • Other Revenue - - 0% Proceeds from Loan Repayment - - 0% Transfers In - - 0% Total Resources 1,194,936 1,234,570 103% Requirements Expenditures Policy & Administration - - 0% Community Development - - 0% Community Services - - 0% Public Works - - 0%o Debt Service - - 0% Capital Improvement - 315 0% Loan to CCDA - - 0% Transfers Out 152,710 11,446 7% Contingency - - 0% III IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMIIIIIIIIIIIIIIIIIMIIIIIIIIII Change in Fund Balance (123,650) 47,610 -39% Ending Fund Balance 1,042,226 1,222,808 117% rotal Requirements 1,194,936 1,234,570 103% "Note: Financials presented are not the official audited financials of the City of Tigard, but represent he current financial situation and may change with further accounting review. FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Transportation Funds Gas Tax Fund - 200 City Gas Tax Fund - 205 Street Maint. Fee Fund - 412 Budget YTD* % of Budget Budget YTD* % of Budget Budget YTD* % of Budget Resources Beginning Fund Balance 1.690.204 1372.667 in 894,975 1.003.162 112% 774.860 1.038.949 134% Revenues Taxes - - 0% - - 0% - - 0% Franchise Fees - - 0% - - 0% - - 0% Special Assessments - - 0% - - 0% - - 0% Licenses & Permits 2,602 214 8% - 0% - - 0% Intergovernmental 3,621,560 1,219,232 34% 731,302 216,734 30% - - 0% Charges for Services - - 0% - - 0% 1,903,072 921,484 48% Fines & Forfeitures - - 0% - - 0% - - 0% Investment Earnings 55,732 30,398 55% 34,584 6,622 19% 2,043 (352) -17% Other Revenue 59,700 43,509 73% 31,421 15,711 50% - - 0% Proceeds from Loan Repaymen - - 0% - - 0% - - 0% Transfers In 100,000 - 0°L - - 0/ - - 0n Total Resources 5,529;798 2,866,019 52% 1,692,282 1,242,228 73% 2,679,975 1,960,081 '1% Requirements Expenditures Policy & Administration - - 0% - - 0% - - 0% Community Development - - 0% - - 0% - - 0% Community Services 0% 0% - 0% Public Works 2,229,010 893,428 40% 0% - 0% Debt Service 615,928 85,286 14% 324,420 44,888 14% - - 0% Capital Improvement - - 0% - - 0% 1,470,000 1,393,116 95% Loan to CODA - - 0% - - 0% - - 0% Transfers Out 2,290,163 310,830 14% 3,271 1,407 43% 193,645 38,881 20% Contingency 251.970 - no_ 50.000 - 01N 150.000 - n Change in Fund Balance (1,547,477) 3,808 0% 419,616 192,772 46% 91,470 (510,865) -559% Ending Fund Balance 142,727 1,576,475 1105% 1,314,591 1,195,934 91% 866,330 528,084 61% Total Requirements 5,529,798 2,866,019 52% 1,69228 ry 1,24 73% 2,679,975 1,960,081 73% 'Note: Financials presented are not the official audited financials of the City of Tigard, but represent :he current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 6 of 14 FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Transportation Funds (Continued) TDT Fund - 405 TIF Fund - 410 Underground Util. Fund - 411 Budget YTD* % of Budget Budget YTD* % of Budget Budget YTD* % of Budget Resources Beginning Fund Balance 304.935 951.050 312% 855.972 885.315 103% 528.471 532.555 101% Revenues Taxes - - - 0% - - 0% - - 0% Franchise Fees - - 0% - - 0% - - 0% Special Assessments - - 0% - - 0% - - 0% Licenses & Permits 176,678 470,163 266% - 1,034 0% 15,629 - 0% Intergovernmental - - 0% - - 0% - - 0% Charges for Services - - 0% - - 0% - - 0% Fines & Forfeitures - - 0% - - 0% - - 0% Investment Earnings 11,279 (649) -6% 4,000 (237) -6% 7,160 (221) -3% Other Revenue - - 0% - - 0% - - 0% Proceeds from Loan Repayment - - 0% - - 0% - - 0% Transfers In - - 0% - - 0% - - 0% Total Resources 492,892 1,420,564 288% 859,972 ' Requirements Expenditures Policy & Administration - - 0% - - 0% - - 0% Community Development - - 0% - - 0% - - 0% Community Services - - 0% - - 0% - - 0% Public Works - - 0% - - 0% - - 0% Debt Service - - 0% - - 0% - - 0% Capital Improvement - - 0% - - 0% - - 0% Loan to CCDA - - 0% - - 0% - - 0% Transfers Out 244,818 10,084 4% 636,861 22,376 4% 162 70 43% Contingency 40.000 - 2 20.000 - 0% - - 0% Change in Fund Balance (96,861) 459,430 - 474% (652,861) (21,579) 3% 22,627 (290) -1% Ending Fund Balance 208,074 1,410,480 678% 203,111 863,737 425% 551,098 532,265 97% Fatal Requirements 492,892 1,420,564 288% 859,972 886,113 103 %_ 551,260 532,334 97% 'Note: Financials presented are not the official audited financials of the City of Tigard, but represent he current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 7 of 14 FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Transportation Funds (Continued) Trans Capital Proj Fund - 460 Budget YTD* % of Budget Resources Beginning Fund Balance 71,086 92,333 130% Revenues Taxes - - 0% Franchise Fees - - 0% Special Assessments - - 0% Licenses & Permits - - 0% Intergovernmental 153,970 - 0% Charges for Services - - 0% Fines & Forfeitures - - 0% Investment Earnings - (73) 0% Other Revenue - - 0% Proceeds from Loan Repaymen - - 0% Transfers In 3,371,749 354,770 11% .. d€ 5 Total Resources 3,596,805 447,029 12% Requirements Expenditures Policy & Administration - - 0% Community Development - - 0% Community Services - - 0% Public Works - - 0% Debt Service - - 0% Capital Improvement 3,560,719 375,025 11% Loan to CCDA - - 0% Transfers Out - - 0% Contingency - - 0% Change in Fund Balance (35,000) (20,329) 58% Ending Fund Balance 36,086 72,004 200% Total Requirements 3,596,805 447,029 12% `Note: Financials presented are not the official audited financials of the City of Tigard, but represent he current financial situation and may change with further accounting review. FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Sani / Stormwater Funds Sanitary Sewer Fund - 500 Stormwater Fund - 510 Water Qual /Quant Fund - 511 Budget YTD* % of Budget Budget YTD* % of Budget Budget YTD* % of Budget Resources Beginning Fund Balance 6.844.337 7.403.656 108% 1.084.671 2,195,002 202% 1,570,645 1.570,633 100% Revenues Taxes - - 0% - - 0% - - 0% Franchise Fees - - 0% - - 0% - - 0% Special Assessments - - 0% - - 0% - - 0% Licenses & Permits 25,750 19,434 75% - - 0% 4,250 4,350 102% Intergovernmental 152,500 - 0% - - 0% - - 0% Charges for Services 1,283,300 531,023 41% 1,948,353 1,213,508 62% - - 0% Fines & Forfeitures - - 0% - - 0% - - 0% Investment Earnings 100,333 (2,293) -2% 7,936 (1,087) -14% 15,102 (643) -4% Other Revenue 127,513 103,560 81% - 12,688 0% - - 0% Proceeds from Loan Repaymen - - 0% - - 0% - - 0% Transfers In 329,000 8,225 272 103,014 0% - - p% Total Resources g°; 8,063,604 91% 3,143,974 3,420,111 109% 1,589,997 1,574,340 99% Requirements Expenditures Policy & Administration - - O% - - 0% - - 0% Community Development - - 0% - - 0% - - 0% Community Services - - 0% - - 0% - - 0% Public Works 1,560,427 648,010 42% 1,652,460 692,028 42% - - 0% Debt Service - - 0% - - 0% - - 0% Capital improvement 4,121,388 538,520 13% 331,807 193,979 58% - - 0% Loan to CCDA 200,000 - 0% - - 0% - - 0% Transfers Out 170,163 3,265 2% 173,356 12,343 7% 347,616 14,761 4% Contingency - - 0% 259.986 - 0% - - 0� Change in Fund Balance (4,033,582) (529,848) 13% (358,306) 326,758 -91% (328,264) (11,054) 3% Ending Fund Balance 2,650,769 6,873,808 259% 886,351 2,521,760 285% 1,242,381 1,559,579 126% Total Requirements 8 8,063,604 _ 93% 3,303,960 3,420,111 104% 1,589,997 1,574,340 99% *Note: Financials presented are not the official audited financials of the City of Tigard, but represent the current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 9 of 14 FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Water Funds Water Fund - 530 Water SDC Fund - 531 Water CIP Fund - 532 Budget YTD* % of Budget Budget YTD* % of Budget Budget YTD* % of Budget Resources Beginning Fund Balance 6.300.490 8,427,291 134% 730,540 1.536.402 210% 90.000.000 93,177.930 104% Revenues Taxes - 0% - - 0% - 0% Franchise Fees - 0% - - 0% - - 0% Special Assessments - 0% - - 0% - - 0% Licenses & Permits 10,030 9,883 99% 361,575 703,775 195% 0% Intergovernmental - - 0% - - 0% - 0% Charges for Services 13,201,296 6,941,082 53% - - 0% 0% Fines & Forfeitures - - 0% - - 0% - 0% Investment Earnings 30,644 (5,276) -17% 233 (929) - 399% 13,096 (186,076) - 1421% Other Revenue - (225) 0% - - 0% - - 0% Proceeds from Loan Repayment - - 0% - - 0% - - 0% Transfers In 58.751 - 03 - - 0% 908.671 114.899 13% Total Resources 19,60t,211' 15;r2;754' ' ' 78% '3 ; '' . w ,„ 1 ,•, : : t ". y : .:771 ',';?:. 4' Requirements Expenditures Policy & Administration - 0% - - 0% - - 0% Community Development - 0% - - 0% - 0% Community Services - - 0% - 0% - 0% Public Works 7,950,086 3,110,563 39% - 0% - - 0% Debt Service - - 0% - 0% - - 0% Capital Improvement - - 0% - - 0% 22,706,500 3,256,130 14% Loan to CCDA - - 0% - - 0% - - 0% Transfers Out 4,660,675 283,066 6% 272,306 2,226 1% 132,452 56,981 43% Contingency 500.000 - 03 - - 0° o - - 0% Change in Fund Balance 189,960 3,551,834 1870% 89,502 700,620 783% (21,917,185) (3,384,288) 15% Ending Fund Balance 6,490,450 11,979,125 185% 820,042 2,237,022 273% 68,082,815 89,793,642 132% Total Re uirements 7, r s e s t. q 1 9 601,11 15 37 4 7�9',� t' � �"b� rJ � aa� � �� � F� - *Note: Financials presented are not the official audited financials of the City of Tigard, but represent [he current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 10 of 14 FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Water Funds Water Debt Svc Fund - 533 Budget YTD* % of Budget Resources Beginning Fund Balance 8,900,000 6,569,045 74% Revenues Taxes - - 0% Franchise Fees - - 0% Special Assessments - - 0% Licenses & Permits - - 0% Intergovernmental - - 0% Charges for Services - 0% Fines & Forfeitures - - 0% Investment Earnings - 19,779 0% Other Revenue - - 0% Proceeds from Loan Repaymen - - 0% Transfers In 3.961.184 160,975 4% Total ltesoutces f ;. 'r •,749,800 52% Requirements Expenditures Policy & Administration - - 0% Community Development - - 0% Community Services - - 0% Public Works - - 0% Debt Service 3,961,184 161,183 4% Capital Improvement - - 0% Loan to CCDA - - 0% Transfers Out - - 0% Change in Fund Balance - 19,571 0% Ending Fund Balance 8,900,000 6,588,616 74% Cota1 Requirements 12,861,184 6 52% `Note: Financials presented are not the official audited financials of the City of Tigard, but represent he current financial situation and may change with further accounting review. FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Debt Service and Other Funds GO Debt Svc Fund - 350 Bancroft Debt Svc Fund - 300 Libr. Donations /Bequests - 98( Criminal Forfeiture Fund - 240 Budget YTD* % of Budget Budget YTD* % of Budget Budget YTD* % of Budget Budget YTD* % of Budget Resources Beginning Fund Balance 309.160 272.622 88% 362.533 367.466 101% 376.045 474.398 126% 70.000 53.124 76% Revenues Taxes 2,264,561 2,104,999 93% - - 0% - - 0% - - 0% Franchise Fees - - 0% - - 0% - 0% - - 0% Special Assessments - - 0% 120,000 26,549 Tr .° - - 0% - - 0 °% Licenses & Permits - 0 - - 0 ° - - 0% - - 0% Intergovernmental - - 0° o - - 0% - 0 °i° - - 0 /0 Charges for Services - - 0% - - 0% - - 0% - - 0% Fines & Forfeitures - - 0% - - 0% - - 0% 10,6(X) 51),270 474% Investment Earnings 4,612 5,391 117% 37,468 21,428 57 ° %o - 250 (1% 1,892 23 1% Other Revenue - - 0% - - 0% - - 0% - 8,953 0 Proceeds from Loan Repayment - - 0° 0 - - 0° ° - - 0% - - 0% Transfers In - - 0% - - Q°,!o - - 0% - - 1% Total Resources 2,578,333 2,383,012 92% 520,001 415,443 80 °% 376,045 474,648 126 % ' ' =' 144.3' 0'' 36% Requirements Expenditures Policy & Administration - - 0% - - WO - - 0% - - 0% Community Development - 0% - - 0% - - 0% - - 0% Community Services - - 0 °'0 - - 0% - 0% - - 0% Public Works - 0% - - 0% - 0 - - trio Debt Service 2,191,504 1,100,438 50% 118,621 59,607 50% - - 0% - - 0% Capital Improvement - - 0% - - 0% - 0% - - 0% Loan to CCDA 0% 0% 0% 0 °, /0 - Transfers Out - - 0"0 852 367 43% 100,00(1 - 0% 70,00) 27,400 39% Contingency 0% °io - - 0% - - Change in Fund Balance 77,669 1,(09,953 13(N)% 37,995 (11,996) -32% (100,00)) 250 0% (57,508) 31,846 -55% Ending Fund Balance 386,829 1,282,574 332% 400,528 355,471) 89% 276,045 474,648 172% 12,492 84,970 680% Total R uirements _ - 31 333 7,,383,01.2 _ .92'/ ;520;4fO1 41&44 ' � 't• ' , " i.,.,4 ? 6 w #.. + s„ � "'Note: Financials presented are not the official audited financials of the City of Tigard, but represent the current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 12 of 14 FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) Capital Projects Funds Facilities Cap Proj Fund - 400 Budget YTD* % of Budget Resources Beginning Fund Balance 500.328 428.823 86% Revenues Taxes - - 0% Franchise Fees - - 0% Special Assessments - - 0% Licenses & Permits - - 0% Intergovernmental - - 0% Charges for Services - - 0% Fines & Forfeitures - - 0% Investment Earnings 3,212 (172) -5% Other Revenue - - 0% Proceeds from Loan Repaymeni - - 0% Transfers In _ 731.589 30.116 4% Total Resources - 1,235,129 458,767 37% Requirements Expenditures Policy & Administration - - 0% Community Development - - 0% Community Services - - 0% Public Works - - 0% Debt Service - - 0% Capital Improvement 424,598 32,206 8% Loan to CCDA - - 0% Transfers Out 8,299 3,570 43% Contingency 50,000 - 0% in Change in Fund Balance 251,904 (5,832) -2% Ending Fund Balance 752,232 422,990 56% Total R eq u irements 1,235,129 458,767 37% *Note: Financials presented are not the official audited financials of the City of Tigard, but represent the current financial situation and may change with further accounting review. FY 2013 -2nd Quarter Report (July thru Dec. - 50% of the year) City Center Development Agency Funds U.R. Debt Svc Fund - 930 U.R. Capital Fund - 940 Budget YTD* % of Budget Budget YTD* % of Budget Resources Beginning Fund Balance 320.000 826.448 258% 302.000 302.272 100% Revenues Taxes 330,000 267,215 81% - - 0% Franchise Fees - - 0% - - 0% Special Assessments - - 0% - - 0% Licenses & Permits - - 0% - - 0% Intergovernmental - - 0% 280,000 - 0% Charges for Services - - 0% - - 0% Fines & Forfeitures - - 0% - - 0% Investment Earnings 2,000 1,350 67% - (103) 0% Other Revenue - - 0% - - 0% Proceeds from Loan Repaymen - - 0% - - 0% Transfers In - - 0% - - 0% Total Resources 652,000 1,095,013 168% ; MC' ` `.'' `T lit : , 52% Requirements Expenditures Policy & Administration - - 0% - - 0% Community Development - - 0% - - 0% Community Services - - 0% - - 0% Public Works - - 0% - - 0% Debt Service 450,000 - 0% - - 0% Capital Improvement - - 0% 582,000 149,791 26% Loan to CCDA - - 0% - - 0% Transfers Out - - 0% - - 0% Contingency - - 0% - - 0% Change in Fund Balance (118,000) 268,565 -228% (302,000) (149,895) 50% Ending Fund Balance 202,000 1,095,013 542% - 152,378 0% Total Requirements 652,000 1,095,013 168% 582,000 302,169 52% *Note: Financials presented are not the official audited financials of the CCDA, but represent the current financial situation and may change with further accounting review. 1/15/2013 4:09 PM 14 of 14 FOR / e ' /3 , • 11 11111 s City of Tigard (DAT OF MEETING) TIGARD Memorandum 4 �' e "� � / em # 3 ® b To: City of Tigard Budget Committee From: Toby LaFrance, Finance and Information Services Director Re: Initial Forecasts Date: January 15, 2013 Attached are the initial forecasts for Tigard's operating funds. The primary purpose of the initial forecasts is to provide context for developing the budget instructions for the FY 2014 budget process. The forecasts are updated from last year's process with actuals from FY 2012 and updated growth assumptions. These are initial draft forecasts with all the appropriate caveats. These are forecasts where we have updated the forecasting model for FY 12 Actuals, FY 13 Budget and the updated forecast assumptions that we worked on. Where there is capital and transfers, it is based on the existing revised CIP, so the 5 year (2018) is either nonexistent or a continuation of year 4. For most of the funds, that is all that has been done. As we progress through the budget process, the forecast will be compared to the most recent decisions from the budget. The only fund that has a higher level of scrutiny at this point is General Fund. The revenues are reviewed and adjusted to ensure that the base year is accurate. The expenditures are adjusted for one time changes in the FY 2013 budget. Also, a sensitivity analysis has been performed to see the capacity for change in the forecast. If expenditures are high or revenues are low by a combined $150,000 in FY 2013, the impact forecasted out results in a forecast that is not sustainable by year five. When comparing this Initial Forecast to the forecast from the Adopted Budget for FY13, I find it useful to compare the 5 year of the forecast from last year's process (FY2017) to the 4 year from this process (also FY2017). I put them below for the General Fund. In general, expenditures are very similar (down $130K) and revenues are very similar (down $380K) and the fund balance is up $100K. As hoped, the forecast has not changed significantly since budget adoption. Last Yr 2017 This Yr 2017 Annual Expenditures 31,940,000 31,810,000 Annual Revenues 32,220,000 31,840,000 Required EFB for Next Year 7,020,000 7,280,000 Ending Fund Balance 8,300,000 8,400,000 Let me know if you have questions. 2010 2011 2012 2013 2014 2015 2016 2017 2018 Annual Expenditures 29,280,000 28,630,000 28,590,000 27,980,000 29,060,000 29,980,000 31,050,000 31,810,000 32,930,000 Annual Revenues 28,860,000 28,610,000 28,520,000 28,640,000 29,410,000 30,180,000 30,950,000 31,840,000 32,830,000 Required EFB for Next Year 6,550,000 6,130,000 6,680,000 6,420,000 6,620,000 6,860,000 7,030,000 7,280,000 7,280,000 Ending Fund Balance 7,340,000 7,330,000 7,260,000 7,910,000 8,260,000 8,460,000 8,370,000 8,400,000 8,290,000 General Fund Forecast Initial 35,000,000 - — - -- - -- -- - - -- - -- - - - - - — - - - - - -- ------ - - i 30,000,000 - - -- -- - - -_-- -� • 25,000,000 i - - - - -- - — i 20,000,000 - - -- - — — I 15,000,000 ----- -------- - - - - -- - -- - - - - -- - - -- ------ - - - - -- i 10,000,000 - - - -- -- - - -- - - - - - -- i 5,000,000 I -- - - - - -- - - - - -- - -- -- - - - -- - -- 2010 2011 2012 2013 2014 2015 2016 2017 2018 Ending Fund Balance •Annual Expenditures Annual Revenues Required EFB for Next Year 15/2013 5:40 PM 100 - General 20120118.xlsx Graph - Initial 2010 2011 2012 2013 2014 2015 2016 2017 2018 Annual Expenditures 5,350,000 5,980,000 3,380,000 4,910,000 2,950,000 3,990,000 5,570,000 4,610,000 3,080,000 Annual Revenues 7,270,000 3,530,000 3,060,000 3,840,000 3,970,000 4,100,000 4,230,000 4,370,000 4,520,000 Ending Fund Balance 4,430,000 1,980,000 1,660,000 590,000 1,600,000 1,710,000 370,000 140,000 1,580,000 Gas Tax Fund Forecast Initial 8,000,000 — — - - 7,000,000 i -- _— — — — — — — — - — -- -- 6,000,000 r - -- - 5,000,000 !-- - - -- - - - -- 4,000,000 I i 3,000,000 - — _ — -- — 2,000,000 -i— 1,000,000 - __ _ 0 - _ - - 2010 2011 2012 2013 2014 2015 2016 2017 2018 Ending Fund Balance •Annual Expenditures •Annual Revenues '15/2013 5:41 PM 200 -Gas Tax 20120118.xlsx Graph - Initial 2010 2011 2012 2013 2014 2015 2016 2017 2018 -nnua1 Expenditures 1,120,000 1,130,000 1,270,000 1,200,000 1,250,000 1,300,000 1,350,000 1,410,000 1,470,000 annual Revenues 1,520,000 1,440,000 1,500,000 1,490,000 1,450,000 1,450,000 1,580,000 1,710,000 1,860,000 Ending Fund Balance 390,000 700,000 930,000 1,220,000 1,420,000 1,570,000 1,800,000 2,100,000 2,500,000 Building Fund Forecast Initial 3,000,000 - -- -- - - - i 2,500,000 - - - -- - - -- --- -- - - -- 2,000,000 - -- - - -- -- - - -- - - - -- - - i 1,500,000 - -- - i 1,000,000 - - -- - - -- 500,000 - - -- -- - -- 0 - -�- T- -- - -- - --T -,-- - --- _._- - 2010 2011 2012 2013 2014 2015 2016 2017 2018 Imo Ending Fund Balance -Annual Expenditures Annual Revenues '15/2013 5:41 PM 230 - Building 20121219.xlsm Graph - Initial 2010 2011 2012 2013 2014 2015 2016 2017 2018 -1nnual Expenditures 2,170,000 1,450,000 2,100,000 4,480,000 3,700,000 2,350,000 2,920,000 2,560,000 2,570,000 -knnual Revenues 1,210,000 1,090,000 1,240,000 2,020,000 2,660,000 1,820,000 1,840,000 1,870,000 1,900,000 Ending Fund Balance 8,630,000 8,270,000 7,410,000 4,950,000 3,910,000 3,380,000 2,300,000 1,610,000 940,000 Sanitary Sewer Fund Forecast Initial 10,000,000 - r -- — — -- — -- — -- — — — — 9,000,000 8,000,000 Y_ 7,000,000 — - — — — — — — I 6,000,000 - - - ---- — 5,000,000 -- 4,000,000 -i -- d __ _ 0 ill in 3,000,000 i i imi — -- - 2,000,000 -- -- -- — • Milli IIIV 1,000,000 —. 2010 2011 2012 2013 2014 2015 2016 2017 2018 Ending Fund Balance •Annual Expenditures ----- Annual Revenues '15/2013 5:42 PM 500- Sanitary Sewer 20120118.xlsx Graph - Initial 2010 2011 2012 2013 2014 2015 2016 2017 2018 Annual Expenditures 1,800,000 1,500,000 1,740,000 2,060,000 2,360,000 2,370,000 2,650,000 2,020,000 1,990,000 Annual Revenues 1,890,000 2,180,000 2,410,000 1,960,000 2,060,000 2,080,000 2,090,000 2,100,000 2,120,000 Ending Fund Balance 840,000 1,520,000 2,200,000 2,100,000 1,800,000 1,500,000 940,000 1,030,000 1,160,000 Stormwater Fund Forecast �� I Initial 3, 000,000 - - - -- - - - -- — — - - 1 2,500,000 " -- - - — — 1 2,000,000 _, -_ - -- - - _- ----- -- . - - -_ -- 1,500,000 - - -- - 1,000,000 l - -- I 500,000 i - - - 0 I � 2010 2011 2012 2013 2014 2015 2016 2017 2018 MEN Ending Fund Balance Annual Expenditures Annual Revenues 15/2013 5:43 PM 510 - Stormwater 20120118.xlsx Graph - Initial 2010 2011 2012 2013 2014 2015 2016 2017 2018 Annual Expenditures 11,930,000 8,590,000 7,210,000 12,210,000 13,600,000 13,830,000 14,930,000 18,070,000 8,860,000 Annual Revenues 8,460,000 9,450,000 12,010,000 13,300,000 14,340,000 14,480,000 14,620,000 14,740,000 14,880,000 Ending Fund Balance 2,780,000 3,640,000 8,440,000 9,520,000 10,270,000 10,910,000 10,600,000 7,270,000 13,290,000 Water Fund Forecast Initial 20,000,000 - — — 18,000,000 16,000,000 f __- .-.__ -_._ _ - - ---- - - -_- 14,000,000 - - — -- --------- -- - - -- - - ---- 12,000,000 - 111 10,000,000 -i - - -- — _ 8,000,000 -- --------- -..., - -___ -- 6,000,000 4 - 4,000,000 } -- M - 2,000,000 - 2010 2011 2012 2013 2014 2015 2016 2017 2018 ∎Ending Fund Balance •Annual Expenditures •Annual Revenues /15/2013 5:43 PM 530 -Water 20120118.xlsx Graph - Initial 2010 2011 2012 2013 2014 2015 2016 2017 2018 Annual Expenditures 6,080,000 5,580,000 6,050,000 5,980,000 6,190,000 6,410,000 6,650,000 6,900,000 7,160,000 Annual Revenues 6,230,000 5,700,000 6,090,000 5,970,000 6,200,000 6,450,000 6,710,000 6,990,000 7,280,000 Ending Fund Balance 40,000 160,000 210,000 200,000 210,000 250,000 310,000 400,000 520,000 Central Service Fund Forecast Initial 8,000,000 - - - -- -- _ i 7,000,000 — 6,000,000 4— - - -- - - -_- -- 5,000,000 ■ 4,000,000 --- - -- �_ I 3,000,000 I 2,000,000 -I - — I j 1,000,000 -j--- __ _ 2010 2011 2012 2013 2014 2015 2016 2017 2018 Ending Fund Balance —Annual Expenditures —Annual Revenues /15/2013 5:44 PM 600- Central Service 20120118.xlsx Graph - Initial 2010 2011 2012 2013 2014 2015 2016 2017 2018 Annual Expenditures 1,450,000 1,520,000 1,650,000 1,500,000 1,540,000 1,590,000 1,640,000 1,700,000 1,750,000 Annual Revenues 1,490,000 1,500,000 1,710,000 1,450,000 1,510,000 1,570,000 1,630,000 1,700,000 1,780,000 Ending Fund Balance 90,000 80,000 140,000 90,000 50,000 20,000 10,000 20,000 50,000 Fleet & Property Management Fund Forecast Initial 2,000,000 i - - - -- - -- ! 1,800,000 I-- - 1,600,000 1,400,000 — —_ - - - - - -- - - - - 1,200,000 } -- 1,000,000 =- 800,000 i 600,000 - -- - - -- - - -- i 400,000 -- __. -_ -- 200,000 r - - - - - - -_ s 0 - AM , 2010 2011 2012 2013 2014 2015 2016 2017 2018 Ending Fund Balance — Annual Expenditures Annual Revenues {! /15/2013 5:44 PM 650 -Fleet Propety Management 20120118.xlsx Graph - Initial SUPPLEMENTAL PACKET ,11 • City of Tigard FOR ' s �° _ (DATE F MEETING) TI GARD Memorandum end er / hem /Ve, 3 To: City of Tigard Budget Committee From: Toby LaFrance, Finance and Information Services Director e� Re: Budget Instructions to Departments for Preparing FY 2014 Budget Date: January 15, 2013 Based on the initial forecasts, the departments were provided with budget instructions for assembling their budget requests. The initial forecasts verified the FY 2013 Budget goal of a budget that is sustainable for 3 -5 years. With that in mind, the departments are preparing a "level budget" request. The instructions to departments for preparing a level budget are as follows: 1. Use same number of 1-TE and regular personnel expenditures as loaded in the budget system and allocated across your department. 2. Budget as needed, the non - regular personnel (temp, OT, incentive pay, etc.) expenses and related benefits at a significantly similar amount as FY 2013. 3. Same dollar amount as FY 2013 for Materials and Services, and equipment within your department by fund. 4. (Optional) Enter Budget Packages. Budget Packages need to be budget neutral (e.g. increased expenses offset with new revenues or expenditure reductions). 5. Update Budget Text and Measures. Let me know if you have questions. AIS -1094 4 Workshop Meeting • Meeting Date: 01/15/2013 Length (in minutes): 15 Minutes Agenda Title: Briefing on the Development of the Capital Improvement Plan (CIP) and the Process to Prioritize CIP Projects Prepared For: Mike Stone Submitted By: Greer Gaston, Public Works Item Type: Update, Discussion, Direct Staff Meeting Type: Council Workshop Mtg. Public Hearing: No Publication Date: Information ISSUE The council will be briefed on the development of the Capital Improvement Plan (CIP) and the process to prioritize CIP projects. STAFF RECOMMENDATION / ACTION REQUEST No council action is requested; staff will provide a briefing and listen to input. KEY FACTS AND INFORMATION SUMMARY The Capital Improvement Plan (CIP) is Tigard's annual and five -year plan to fund the construction of capital improvements. It is updated and adopted annually as a part of the city's overall budget adoption process. A capital improvement is a project that: • Improves or adds value to the city's infrastructure. • Costs $50,000 or more. • Has a useful life or extends the useful life of infrastructure for five years or more. The city does not have sufficient financial resources to fund every proposed capital improvement project, so projects must be prioritized. Three attachments are included to facilitate the briefing: 1. The "City Operating Budget Flowchart" - This document presents the steps taken to prepare and adopt the budget and includes how the CIP development process is integrated into the annual process. This document has been updated and approved by the Budget Corqmittee for the last three years, most recently on October 16, 2012. 2. The "Steps to Develop the Capital Improvement Plan (CIP) and Prioritize CIP Projects" table summarizes the flowchart showing how CIP projects are currently proposed, evaluated and prioritized, and at which steps in the process the CIP can be changed before it receives final adoption from the City Council. 3. The "CIP Ranking Worksheet" presents the criteria currently used by the CIP Management Team to evaluate proposed CIP projects. The score provides the basis for priorizing the projects. If the council wishes to amend how the CIP is developed and /or how projects are prioritized, the council is asked to provide general direction to staff. Staff will then revise the process and return to the council for further discussion. OTHER ALTERNATIVES Not applicable COUNCIL GOALS, POLICIES, APPROVED MASTER PLANS The development of the CIP and the process to prioritize CIP projects is the vehicle through which capital improvements implement: • Council goals and polices. • Master plans and facility plans approved by council. DATES OF PREVIOUS COUNCIL CONSIDERATION None Attachments Budget Committee Approved Process Flowchart Steps to Develop the CIP and Priortize CIP Projects CIP Project Ranking Worksheet mow City Operating Budget Flowchart Legend Prior Fiscal Year Process Direct Data ' Input Capital I Improvement Program Financial Forecast Budget Audit Decisions / produced a / A document Kickoff Meeting produced oc Internal al Process w/ CIP ,______ Management y ,., Team U) Auditors = I - Receive final y invoices from` , Capital Needs Depts. Q -Close nor FY Assessment developed from - Master Plans - Existing CIP -City Staff Public Comment A Period (Sept -Oct) includes project nominations via Neighborhood Networks Program V " • Public E project n ominations N Prepare Financi C submitted to a) Engineering • PW evaluates project lists and prepares CIP Project Request Forms nance Internal Proce 'W prepare' project list to be , T ranked /� Prepare / Final field work i framework in with Auditors, 4 , budget system ,, _ci Present lists to o citizen committees - V TTAC & PRAB for O ranking V T IP Team & Citize Committees prioritize projects on ranking • -_ criteria • / Upload i Comprehensi ` / audited tl_ Annual Financ' I actuals & 1 1 a e el Report (CAFR staffing data to E & on publis ./ - forecast and ndices an `, budget system List of prioritized foreca — projects presented" 0 to City Manager ' Z ) I - City Operating Budget Flowchart Capital Improvement ..'Financial Forecast Budget Prior Fiscal Year Audit Program • ...i.mmis - PW provides FIN Fore w/ updated list of CIP projects & costs • L Auditor's report to E Audit Committee viewed w/ CD CIP Team aff and Depts CD evaluates & ranks projects - _u _ ("Finance Internal\ Process City Manager City Manager -8's ►Provides budgets/ approves initial Instructions to ulifiii departments \, ' 4 • PW provides final Dept. budgets due CIP project list w/ to Finance & new costs to FIN for FTE /Reclass Proposed Budget forms due to HR a " CO Dept. budget / 7 Community Events C meetings w/ CO Finan- ;`. &Applications sent out V • IP Schedules Social Forecasts up a e Dept. meetings w Service w/ Dept requests City Manager subcommittee _I_ meeting Neighborhood • Network Open • Z+ House -CIP and Send tax (p its process HR FTE & reclass abatement i reports due to applications Finance C \ • LL — Soc Serv/Comm Events Grants due & distributed to Exec Staff, subcommittee, Meet w/ City Meet w/ City \ and City Recorder j Manager on Manager on Proposed Budget/ Proposed Budget/ CIP CIP • x IL City Operating Budget Flowchart . T Capital Improvement Financial Forec Budget Prior Fiscal Year Im P Audit nance Internal Process Program FIN meetings w/ City Manager to Tax Abatement finalize Proposed letters due to Budget Finance • 7 —Submit Comm Events packet to Council L Forecast upd L- for Proposed C 7 Meetings with G Council & Subcommittee to review Comm Evts grants V • • • Budget /CCDA Proposed Budget hearing notice to published Tigard Times J • • L Q FIN prepares white papers Budgets issued to Budget Committee • Revisions to CIP for • Approved Budget Budget Submit financial Committee > summary form to Meetings Washington County r V FIN prepares technical �■ Budget Committee adjustments for C ity Council pa as approves CIP hearing due to ' order consideration \P ■ ♦ V CIP adopted by Operating budget Submit local filings to C Council & CCDA budget State & Government M / adopted by : Finance Officers / \ Council \ Assoc. in July steps to iieveiop the Lapital Improvement Plan (LIP) and Prioritize CIP Projects Step 1 A list of proposed CIP projects is developed from: • The existing CIP. • Council goals, policies, and master plans and facility plans approved by council. • Suggestions from the public and city's CIP management team. Step 2 Engineering Staff develops a rough scope, timing and cost estimate for all proposed CIP projects. Step 3 Proposed CIP projects are evaluated & prioritized. • Top priority is given to projects that are funded in the existing CIP and are underway in the current budget year where some phase of the project (acquisition, design, construction, etc.) will be performed in subsequent fiscal year(s). • All other proposed CIP projects are evaluated by the CIP management team, and, where appropriate, by citizen committees. For example, the Transportation Advisory Committee evaluates street projects, and the Park and Recreation Advisory Board evaluates park projects. Projects are evaluated using a CIP Ranking Worksheet (attached) based on the following criteria: o Public health and safety o Environmental impact o Federal or state mandates o Livability /vitality enhancement o Council goals or interest o Community interest o Cost effectiveness o System reliability o Implements a master plan o Readiness to proceed o Funding partnerships • Based on the evaluation scoring of the proposed projects, the prioritized ranking of the projects is established. Step 4 The Finance Department determines how much CIP funding is available. Some CIP revenue can only fund certain types of projects. For example, transportation development tax dollars can only fund roadway projects that increase capacity; park bond dollars can only be used to fund park acquisitions and improvements. Step 5 Based on available funding, project cost /timing and the prioritization list, the CIP management team coordinates with the City Manager on a proposed CIP as part of the proposed budget. As the Budget Officer for Tigard, the City Manager has the authority to propose the CIP. Step 6 The City Manager presents the proposed budget, including the CIP, to the Budget Committee for consideration. The public may comment on the proposed CIP at Budget Committee meetings. The Budget Committee, which includes members of the City Council, has the authority to make changes to the proposed CIP. Budget Committee is authorized to approve the proposed budget with changes. Step 7 City Council conducts a hearing to adopt the approved budget. The public may testify on the approved CIP at the City Council hearing. The council has the authority to make changes to the approved CIP, as long at the changes do not increase the budget in any individual fund by over 10% in the first year of the CIP. Step 8 Staff implements the CIP once it is adopted by council. OP Ranking Worksheet Project Name: Date: [ � ''� ." "_"" 'r ' Project eliminates a current and Project reduces a current and present Project mitigates a potential public Project has no Impact on public health Project degrades public health or N/A present public health or safety public health or safety condition health or safety risk or safety safety condition Public health and safety Substantially improves the city's Alleviates an ongoing degradation to Cleans up past degradation or Has negative Impact on environment Has negative Impacts on the N/A environment the environment prevents future degradation which is mitigated environment that cannot he mitigated Environmental Impact The project Is required to meeta state Project is needed to bring a system No state or federal standards apply to Project does not make any progress Project moves the system further N/A or federal permit or other enforceable component up to federal or state this project toward meeting state or federal away from state o• federal requirement standards standards. requirements Federal or state mandates Improves city wide livability / vitality Improves city wide livability / vitality Improves livability /vitality for some Improves livability / vitality for few Does not Improve livability /vitality N/A for all segments for most segments segments segments Livability/ Vitality Enhancement The project is listed specifically as a Is needed to reach at least one council Indirectly Relates to one goal Does not relate to any council goals Is contrary to a council goal N/A council goal goal Council goals or interest Has wide community support Has mixed support the project with Has mixed support with an even split People do not have a opinion (do not Many people oppose the project N/A most In support of support & opposition care) about the project Community interest Project will pay for its self over less Project will pay for its self in less than Project adds to operational cost but is Project adds operational cost but the Project adds to operational cost N/A than five years In reduced cost to the five years in reduced cost to citizens the least life cycle cost alternative cost is paid for with increased without revenue offset city operational revenue Cost effectiveness Alleviate a risk that threatens life or Alleviate a risk that results In severe Alleviate a risk that results In minor Alleviate a risk of system failure Alleviate a risk of system failure N/A would result In Irreparable harm property loss loss of property causing Inconvenience to the public causing Inconvenience to the city staff system reliability fully implements at more than one fully Implements at least one makes progress toward meeting a does not implement a Is not consistent with any adopted N/A recommendation in an adopted recommendation in an adopted master plan goals recommendation in an adopted plan system plan master plan master plan or Is not anticipated in a master plan Implements a master plan "1z- '.a ".•, v�t_.�.,._a.._.W .. �..._.s.. a1..._..: ..�.....__.r::i..,.!_._- .....� �L..,.Lar....�.. , ._....ter_. - ti� . r . ,.�...i._. { — '✓:' . .. is fully funded, is under construction Design is done, permits and right of Project is funded and ready to start Has partial funding y Is not funded N/A or bids have been received. way has been secured, but no work has been completed Readiness to proceed Project has grant funds awarded and Project is listed for a grant and Is likely Project Is funded by a low interest Project has multiple funding sources Project is only funded from city N/A will lose them If it does not proceed to receive funding during the budget loan that are time sensitive, or Is which are not time sensitive resources cycle eligible for a future grant Funding partnerships Total Score: SUPPLEMENTAL PA Internalized Capital Improvement Program FOR '/' s- p p g (DATE OF MEETII GARD Ranking Process Flowchart e) J /7(°' Staff Public Project Boards/ Suggestions Commissions Development/ Receive and Compile Suggestions Project Already on Leave on the Annual Yes and / or 5 -year CIP / Funded or Committed Under Construction List List! No Project Added to Previously Unfunded List November 1 Begin In -house Review Project Project Ranked by Ranked by PRAB, TTAC, CCAC, System Staff Planning Commission Rankings Compiled December 15 Begin Financial Forecasting Staff Prepares / Revises Project Cost Estimates Estimates Applied to Forecasted Funding Availability Projects Not Ranked or Funded Projects are Ranked According to Funding Availability. Those "Above the Line" Move Forward Review by City Manager. February 15 Recommended Begin Administrative Review CIP Prepared Approval by First Council Meeting in June Council /Budget Final Approval Committee AIS -1152 5 Workshop Meeting Meeting Date: 01/15/2013 Length (in minutes): 20 Minutes Agenda Title: Review of Proposed 2013 -14 City Council Budget Prepared For: Liz Newton Submitted By: Liz Newton, City Management Item Type: Update, Discussion, Direct Staff Meeting Type: Council Workshop Mtg. Public Hearing: No Publication Date: Information ISSUE Review of the proposed 2013 -2014 City Council Budget STAFF RECOMMENDATION / ACTION REQUEST Review and comment on the proposed budget prepared by staff. KEY FACTS AND INFORMATION SUMMARY For FY 2014, all departments are preparing a "level budget." That means the requested budget will be similiar to the current year budget, and no increase in the total dollar amount from FY 2013 for materials and services and equipment. The requested budget needs to be budget neutral; any increases in expenses need to be offset with new revenues or expenditure reductions. Staff is preparing a budget proposal for council that is comparable to the current year. The document will be provided as part of the January 10 Council Newsletter. OTHER ALTERNATIVES N/A COUNCIL GOALS, POLICIES, APPROVED MASTER PLANS N/A DATES OF PREVIOUS COUNCIL CONSIDERATION No previous discussion have been held on the 2013 -2014 budget. Attachments No file(s) attached. AgendaQuick©2005 - 2013 Destiny Software Inc., All Rights Reserved SUPPLEMENTAL PAC Ihs .4Ler2cLzi (DAI E OF MEETIN( ;ouncil Travel & Training FY 12/13 July 1, 2012 to June 30, 2013 Mayor Cook Councilor Snider Councilor Woodard Council Pres Buchner Councilor Henderson Bud:eted Amount $9,000 $5,000 $5,000 $5,000 $5,000 Description Description Description Description Description IA Conference in Florence- 7/26 -29 $859.22 PSI: Bootcamp 12/8/12 $171.83 LOC Conf. Sept. 27 -29 $265.00 law seminar on easments 9/19/12 $330.00 LOC Conf. Sept. 27 -29, 2012 $265.00 fA Forums July /Aug $50.00 LOC Conf mileage reimburse $44.40 LOC Conf. Sept. 27-29, 2012 $340.00 :gon Business Assn Dinner 9/12 $150.00 HBA Forum 11/1/12 $25.00 LOC Conf. mileage reimburse $46.63 C Conf. Sept. 27 -29, 2012 $265.00 Sustainable City Magazine 10/17/12 $32.00 WEA Forum - Aug $25.00 C Conf. mileage reimburse $136.53 HBA forum with clack co candidates $25.00 yoi s Reg. Mtg in Tual thin Dec $50.00 WEA Forum -12/6 $25.00 C conf. banquet $40.00 HBA forecast bfast 12/5 $30.00 A forum with clack co candidates $25.00 HBA Forum - Charlie hales 1/24 $25.00 A Forum 11/1/12 $25.00 A Forecast 12/6 (Dirksen/Cooktxt) $60.00 est Grove legislative tan $35.00 2 Bootcamp (Cook) 12/8/12 $171.83 C governing basics 1/8/13 $100.00 king reimbursements $22.75 ional Mayors Lunches thru June $50.00 A Forum 1/24/13 $25.00 ; hington DC trip - hotel 2/25- 2/28/13 $946.92 hington DC trip - air $520.00 hington DC trip - shuttle r/t $95.00 hington per diem meal allowance $248.50 Ma or TOTAL $3,875.7 iron TOTAL $171.83 Marc TOTAL $366.40 Gretchen TOTAL $846.63 Marland TOTAL $265.00 Remaining Balance $5,124.25 Remaining $4,828.17 Remaining $4,633.60 Remaining $4,153.37 Remaining $4,735.00 1/15/2013 Revised