Resolution No. 14-32 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 14-3Z
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 2015.. a�
WHEREAS, two hearings by the Tigard Budget Committee on the budget document, as proposed by the City
Manager,were duly called and held on April 21, 2014 and April 28, 2014 , 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, 2014 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on April 28,
2014,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 10, 2014, where all interested persons were afforded an
opportunity to appear and be heard with respect to the budget;and
NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that:
SECTION 1: The Council adopts the budget for FY 2014-15 as approved by council following the budget
hearing on June 10,2014.
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1,2014,are shown
on the attached—Exhibit A Schedule of Appropriations as approved by Budget Committee
on April 28,2014 with adjustments made by council during the hearing on June 10,2014.
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; and in the
amount of$2,386,688 for debt service on general obligation bonds; and that these taxes are
hereby imposed and categorized for tax year 2014-15 upon the assessed value of all taxable
property in the city as follows:
General Government Luft
Permanent rate tax $2.5131/$1,000
Excluded from Limit
General Obligation Bond Debt Service $2,386,688
SECTION 4: The Council approves a capital interfund loan of up to$1,900,000 from the Gas Tax Fund to
the Street Maintenance Fee Fund for the purpose of financing the Pavement Management
Program. If needed,the loan will be made after the start of Fiscal Year 2014-2015 and will be
repaid prior to the end of Fiscal Year 2014-2015 with no interest.
SECTION 5: This resolution is effective immediately upon passage.
RESOLUTION NO. 14-3-7,
Page 1
f
PASSED: This_ 0 day of Qt,(bG 2014.
Mayo 0
City of Tigard
ATTEST:
Q�dK
City Recorder-City of Tigard 47
RESOLUTION NO. 143,Z
Page 2
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Fund
Policy and Administration 809,798 . 29,138 838,936 0 838,936
Community Development 3,047,095 0 3,047,095 0 3,047,095
Community Services 21,016,260 0 21,016,260 0 21,016,260
Public Works 5,865,265 0 5,865,265 0 5,865,265
Debt Service 0 0 0 0 0
Loan to CCDA 254,000 0 254,000 0 254,000
Transfer 834,967 0 834,967 0 834,967
Capital Improvements 0 0 0 0 0
Contingency 1,385,000 0 1,385,000 0 1,385,000
33,212,385 29,138 33,241,523 0 33,241,523
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 2,205,002 0 2,205,002 0 2,205,002
Debt Service 599,676 0 599,676 0 599,676
Loan to CCDA 0 0 0 0 0
Transfer 686,133 0 686,133 0 686,133
Capital Improvements 0 0 0 0 0
Contingency 70,000 0 70,000 0 70,000
3,560,811 0 3,560,811 0 3,560,811
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 315,860 0 315,860 0 315,860
Loan to CCDA 0 0 0 0 0
Transfer 733,125 0 733,125 0 733,125
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
1,098,985 0 1,098,985 0 1,098,985
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes :\pproved Changes Adopted
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 CCDA 0 0 0 0 0
Transfer 180,000 0 180,000 0 180,000
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
230,000 0 230,000 0 230,000
Building Fund
Policy and Administration 0 0 0 0 0
Community Development 1,608,518 0 1,608,518 0 1,608,518
Community Services 0 0 0 0 0
Public Works 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 200,000 0 200,000 0 200,000
1,808,518 0 1,808,518 0 1,808,518
Criminal Forfeiture Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 50,000 0 50,000 0 50,000
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDM 0 0 0 0 0
Transfer 455 0 455 0 455
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
50,455 0 50,455 0 50,455
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 CCDA 0 0 0 0 0
Transfer 250,175 0 250,175 0 250,175
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
250,175 0 250,175 0 250,175
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 103,411 0 103,411 0 103,411
Loan to CCDA 0 0 0 0 0
Transfer 239 0 239 0 239
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
103,650 0 103,650 0 103,650
General Obligation 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 2,194,701 0 2,194,701 0 2,194,701
Loan to CCDA 0 0 0 0 0
Transfer 1,529 0 1,529 0 1,529
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
------------------------------------------------------------
2,196,230 0 2,196,230 0 2,196,230
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changer approved Changes Adopted
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 CCDA 0 0 0 0 0
Transfer 8,742 0 8,742 0 8,742
Capital Improvements 674,900 0 674,900 0 674,900
Contingency 50,000 0 50,000 0 50,000
733,642 0 733,642 0 733,642
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 CCDA 0 0 0 0 0
Transfer 781,124 0 781,124 0 781,124
Capital Improvements 12,000 0 12,000 0 12,000
Contingency 250,000 0 250,000 0 250,000
1,043,124 0 1,043,124 0 1,043,124
Traffic Impact Fee 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 CCDA 0 0 0 0 0
Transfer 355,923 0 355,923 0 355,923
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
355,923 0 355,923 0 355,923
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 CCDA 0 0 0 0 0
Transfer 205,057 0 205,057 0 205,057
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
255,057 0 255,057 0 255,057
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 CCDA 0 0 0 0 0
Transfer 207,805 0 207,805 0 207,805
Capital Improvements 1,900,000 0 1,900,000 0 1,900,000
Contingency 200,000 0 200,000 0 200,000
2,307,805 0 2,307,805 0 2,307,805
Parks Capital 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 CCDA 0 0 0 0 0
Transfer 55,881 0 55,881 0 55,881
Capital Improvements 3,042,949 0 3,042,949 0 3,042,949
Contingency 0 0 0 0 0
3,098,830 0 3,098,830 0 3,098,830
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 CCDA 0 0 0 0 0
Transfer 1,997,143 0 1,997,143 0 1,997,143
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
1,997,143 0 1,997,143 0 1,997,143
Parks 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 CCDA 0 0 0 0 0
Transfer 1,127,217 0 1,127,217 0 1,127,217
Capital Improvements 12,000 0 12,000 0 12,000
Contingency 75,000 0 75,000 0 75,000
1,214,217 0 1,214,217 0 1,214,217
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 CCDA 0 0 0 0 0
Transfer 44,613 0 44,613 0 44,613
Capital Improvements 3,008,136 0 3,008,136 0 3,008,136
Contingency 0 0 0 0 0
3,052,749 0 3,052,749 0 3,052,749
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 1,926,260 20,000 1,946,260 0 1,946,260
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 79,849 0 79,849 0 79,849
Capital Improvements 2,944,011 0 2,944,011 0 2,944,011
Contingency 400,000 0 400,000 0 400,000
5,350,120 20,000 5,370,120 0 5,370,120
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 1,558,912 0 1,558,912 22,000 1,580,912
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 350,956 0 350,956 0 350,956
Capital Improvements 338,873 0 338,873 0 338,873
Contingency 150,000 0 150,000 0 150,000
2,398,741 0 2,398,741 22,000 2,420,741
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 CCDA 0 0 0 0 0
Transfer 439,200 0 439,200 0 439,200
Capital Improvements 0 0 0 0 0
Contingency 25,000 0 25,000 0 25,000
464,200 0 464,200 0 464,200
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes _approved Changes Adopted
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 8,376,282 0 8,376,282 0 8,376,282
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 5,767,077 0 5,767,077 0 5,767,077
Capital Improvements 0 0 0 0 0
Contingency 500,000 0 500,000 0 500,000
14,643,359 0 14,643,359 0 14,643,359
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 CCDA 0 0 0 0 0
Transfer 345,263 0 345,263 0 345,263
Capital Improvements 0 0 0 0 0
Contingency 100,000 0 100,000 0 100,000
445,263 0 445,263 0 445,263
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 CCDA 0 0 0 0 0
Transfer 215,650 0 215,650 0 215,650
Capital Improvements 73,586,632 0 73,586,632 7,323,701 80,910,333
Contingency 0 0 0 0 0
73,802,282 0 - -73,802,282 7,323,701 81,125,983-
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 4,881,033 0 4,881,033 0 4,881,033
Loan to CCDA 0 0 0 0 0
Transfer 3,010 0 3,010 0 3,010
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
41884,043 0 4,884,043 0 4,884,043
Central Services Fund
Policy and administration 7,073,038 0 7,073,038 0 7,073,038
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 CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 100,000 0 100,000 0 100,000
7,173,038 0 7,173,038 0 7,173,038
Fleet/Property Management 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 1,650,805 0 1,650,805 0 1,650,805
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 75,000 0 75,000 0 75,000
11725,805 0 1,725,805 0 1,725,805
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
1'und Program Proposed Changes Approved Changes Adopted
Insurance Fund
Policy and Administration 50,000 0 50,000 0 50,000
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 CCDA 0 0 0 0 0
Transfer 718 0 718 0 718
Capital Improvements 0 0 0 0 0
Contingency 25,000 0 25,000 0 25,000
75,718 0 75,718 0 75,718
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 CCDA 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 7,932,836 29,138 7,961,974 0 7,961,974
Community Development 4,655,613 0 4,655,613 0 4,655,613
Community Services 21,066,260 0 21,066,260 0 21,066,260
Public Works 21,582,526 20,000 21,602,526 22,000 21,624,526
Debt Service 8,094,681 0 8,094,681 0 8,094,681
Loan to CCDA 254,000 0 254,000 0 254,000
Transfer 14,771,851 0 14,771,851 0 14,771,851
Capital Improvements 85,519,501 0 85,519,501 7,323,701 92,843,202
Contingency 3,755,000 0 3,755,000 0 3,755,000
167,632,268 49,138 167,681,406 7,345,701 175,027,107