Resolution No. 15-03 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 15- 03
A RESOLUTION TO ADOPT A SUPPLEMENTAL BUDGET AMENDMENT TO FY 2015 TO
ACHIEVE THE FOLLOWING: RECOGNITION OF GRANT REVENUES AND EXPENSES,
ALONG WITH BUDGET ADJUSTMENTS IN PUBLIC WORKS,COMMUNITY DEVELOPMENT,
COMMUNITY SERVICES, FINANCE&INFORMATION SERVICES,AND THE CAPITAL
IMPROVEMENT PROGRAM.
WHEREAS,the city is acknowledging those items that were unknown at the time the FY 2015 Budget was
adopted;and
WHEREAS, the city recognizes $3,128,065 of unanticipated requirements in operations and the capital
improvement program;and
WHEREAS, the city acknowledges that the increase in unanticipated requirements is offset by additional
resources such as grants in the amount of $74,000, beginning fund balance increases of $178,000 and
contingency for$520,090. In addition,these unanticipated requirements will be offset by$1,400,000 of Reserve
for Future Expenditure.
NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that:
SECTION 1: The FY 2014-15 Budget is hereby amended as detailed in Exhibits A.
SECTION 2: This resolution is effective immediately upon passage.
PASSED: This—a7 f�`'dayof 2015.
Mayoro-City of Tigard
ATTEST:
City Recorder-City of Tigm
RESOLUTION NO. 15- 03
PAGE 1
FY 2015 Second Quarter Budget Amendment Exhibit A
1.TPOA Contract Negotiations-Police
An additional appropriation of$150,000 is required to pay for police salary and overtime increases
resulting from the October contract negotiations.This action will result in a decrease in General Fund
contingency by$150,000 with an equal increase in Community Services program expenditures.
Q1 Q2
Revised Revised
Budget Amendment Budget
General Fund
Resources Beginning Fund Balance $ 10,192,493 $ 10,192,493
Property Taxes $ 13,404,815 $ 13,404,815
Franchise Fees $ 5,799,632 $ 5,799,632
Licenses&Pert-nits $ 1,177,412 $ 1,177,412
Intergovernmental $ 5,718,600 $ 5,718,600
Charges for Services $ 2,688,234 $ 2,688,234
Fines&Forfeitures $ 993,232 $ 993,232
Interest Earnings $ 103,722 $ 103,722
Miscellaneous $ 55,873 $ 55,873
Other Financing Sources S 254,000 $ 254,000
"Transfers In from Other Funds S - S -
Total Resources $ 40,388,013 $ - $ 013
Requirements
Community Development S 3,047,095 $ 3,047,095
Community Services $ 21,525,260 $ 150,000 $ 21,675,260
Polity&Administration $ 854,155 $ 854,155
Public Works S 5,881,563 $ 5,881,563
Program Expenditures Total $ 31,308,073 $ 150,000 $ 31,458,073
Debt Service S - S -
Loans $ - $ -
Work-In-Progress S 254,000 S 254,000
Transfers to Other Funds S 879,467 S 879,467
Contingencv S 1,250,202 S (150,000) $ 1,100,202
Total Budget $ 33,691,742 $ - $ 33,691,742
Reserve For Future Expenditure $ 6,696,271 $ - $ 6,696,271
Total Requirements $ 40,388,013 $ - $ 40,388,013
Page i of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
2.Metro Position Reduction-Police
Periodically,the Police Department re-evaluates all outsourced positions to ensure that the needs of the City
and Department continue to be met.At this time,Tigard PD has determined that one detective position
with Metro,rather than two,strikes the right balance.In order to accommodate this change,the Department
is eliminating a vacant position in another division and recognizing the reduction in future funding from Metro.
The detective currently with Metro will resume patrol duties in mid January.As a result,intergovernmental
revenues within General Fund will decrease by$51,347 along with an equal decrease in Community Services
program expenditures.In addition,total FTE in Community Services will decrease by 1.0.
Q1 Q2
Revised Revised
Budget Amendment Budget
General Fund
Resources Beginning Fund Balance $ 10,192,493 $ 10,192,493
Property Taxes S 13,404,815 $ 13,404,815
Franchise Fees $ 5,799,632 $ 5,799,632
Licenses&Permits $ 1,177,412 $ 1,177,412
Intergovernmental $ 5,718,600 $ (51,347) $ 5,667,253
Charges for Services $ 2,688,234 $ 2,688,234
Fines&Forfeitures $ 993,232 $ 993,232
Interest Earnings $ 103,722 S 103,722
Miscellaneous $ 55,873 S 552873
Other Financing Sources S 254,000 S 254,000
Transfers In from Other Funds S -
Total Resources $ 40,388,013 $ (51,347) $ 40,336,666
Requirements
Community Development S 3,047,095 S 3,047,095
Community Services S 21,5252260 $ (51,347) S 21,473,913
Policy&Administration S 854,155 S 854,155
Public Works S 5,881,563 S 5,881,563
Program Expenditures Total $ 31,308,073 $ (51,347) $ 31,256,726
Debt Service $ - S -
Loans S - S -
Work-In-Progress $ 254,000 $ 254,000
Transfers to Other Funds S 879,467 $ 879,467
Contingency S 1,250,202 S 1,250,202
Total Budget $ 33,691,742 $ (51,347) $ 33,640,395
Reserve For Future Expenditure $ 6,696,271 $ - $ 6,696,271
Total Requirements $ 40,388,013 $ (51,347) $ 40,336,666
Page 2 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
3.Insurance Payment-Police
The city received an insurance check in the amount of$15,616 for damages associated
with vehicle 14-826 that was involved in an accident.This will show an increase in
intergovernmental revenues of$15,616 with an equal increase in Community Services
program expenditures.
Q1 Q2
Revised Revised
Budget Amendment Budget
General Fund
Resources Beginning Fund Balance $ 10,192,493 $ 10,192,493
Property Taxes $ 13,404,815 S 13,404,815
Franchise Fees S 5,799,632 $ 5,799,632
Licenses&Permits S 1,177,412 $ 1,177,412
Intergovernmental S 5,718,600 $ 15,616 S 5,734,216
Charges for Services $ 2,688,234 $ 2,688,234
Fines&Forfeitures S 993,232 $ 993,232
Interest Earnings S 103,722 $ 103,722
Miscellaneous S 55,873 $ 55,873
Other Financing Sources $ 254,000 S 254,000
Transfers-In from Other Funds S - S -
Total Resources $ 40,388,013 $ 15,616 $ 40,403,629
Requirements
Community Development S 3,047,095 $ 3,047,095
Community Services $ 21,525,260 $ 15,616 $ 21,540,876
Policy&Administration S 854,155 S 854,155
Public Works S 5,881,563 S 5,881,563
Program Expenditures Total $ 31,308,073 $ 15,616 $ 31,323,689
Debt Sen ice S - S -
Loans S - S -
Work-In-Progress S 254,000 S 254,000
Transfers to Other Funds S 879,467 S 879,467
Contingency S 1,250,202 S 1,250,202
Total Budget $ 33,691,742 $ 15,616 $33,707,358
Reserve For Future Expenditure $ 6,696,271 $ - $ 6,696,271
Total Requirements $ 40,388,013 $ 15,616 $ 40,403,629
Paga 3 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
4.Police Canine-Police
A total of$15,000 in donations has been received from the Tigard Rotary as well as private donations
to purchase a second dog for the city's K-9 unit.This action will show an increase in Miscellaneous items
by$15,000 with an equal increase in program expenditures for Community Services.
Q1 Q2
Revised Revised
Budget Amendment Budget
General Fund
Resources Binning Fund Balance $ 10,192,493 $ 10,192,493
Property Taxes $ 13,404,815 $ 13,404,815
Franchise Fees $ 5,799,632 $ 5,799,632
Licenses&Permits S 1,177,412 $ 1,177,412
Intergovernmental S 5,718,600 S 5,718,600
Charges for Services S 2,688,234 S 2,688,234
Fines&Forfeitures S 993,232 S 993,232
Interest Earnings S 103,722 $ 103,722
Miscellaneous S 55,873 $ 15,000 S 70,873
Other Financing Sources S 254,000 S 254,000
Transfers In from Other Funds S - S -
Total Resources $ 40,388,013 $ 15,000 $ 40,403,013
Requirements
Community Development S 3,047,095 S 3,047,095
Community Services S 21,525,260 S 15,000 S 21,540,260
Policy&Administration S 854,155 S 854,155
Public Works S 5,881,563 S 5,881,563
Program Expenditures Total $ 31,308,073 $ 15,000 $ 3023,073
Debt Service S - S -
Loans S - S -
Work-In-Progress S 254,000 S 254,000
Transfers to Other Funds $ 879,467 S 879,467
Contingency S 1,250,202 S 1,250,202
Total Budget $ 33,691,742 $ 15,000 $33,706,742
Reserve For Future Expenditure $ 6,696,271 $ - $ 6,696,271
Total Requirements $ 40,388,013 $ 15,000 $ 40,403,013
Page 4 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
5.Overtime-Police
A total of$16,582 is being recognized to be used for the following.
*Holiday traffic control at Washington Square Mall for$10,782.
*Distracted Driver Diversion class in the amount of$5,800.
This will result in an increase in Intergovernmental Revenues by$10,782 and Charges for Services
of$5,800.In turn,Community Services program expenditures will increase by$16,582.
Q1 Q2
Revised Revised
Budget Amendment Budget
General Fund
Resources Beginning Fund Balance $ 10,192,493 $ 10,192,493
Property Taxes S 13,404,815 $ 13,404,815
Franchise Fees S 5,799,632 $ 5,799,632
Licenses&Permits S 1,177,412 $ 1,177,412
Intergovernmental S 5,718,600 $ 10,782 $ 5,729,382
Charges for Services $ 2,688,234 S 5,800 $ 2,694,034
Fines&Forfeitures S 993,232 $ 993,232
Interest Earnings S 103,722 S 103,722
Miscellaneous S 55,873 S 55,873
Other Financing Sources S 254,000 S 254,000
Transfers In from Other Funds S - S -
Total Resources $ 40,388,013 $ 16,582 $ 40,404,595
Requirements
Community Development S 3,047,095 S 3,047,095
Community Services S 21,525,260 $ 16,582 S 21,541,842
Polity&Administration S 854,155 S 854,155
Public Works S 5,881,563 S 5,881,563
Program Expenditures Total $ 31,308,073 $ 16,582 $ 3024,655
Debt Service S - S -
Loans S - S -
Work-In-Progress S 254,000 S 254,000
Transfers to Other Funds S 879,467 S 879,467
Contingency S 1,250,202 S 1,250,202
Total Budget $ 33,691,742 $ 16,582 $ 33,708,324
Reserve For Future Expenditure $ 6,696,271 $ - $ 6,696,271
Total Requirements $ 40,388,013 $ 16,582 $ 40,404,595
Page 5 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
6.Radio Equipment-Police
The city received a total of$11,500 from the sale of old police radios.This revenue will be used to
purchase newer radios in PD.This action will result in an increase in Other Financing Sources by$11,500.
In turn,program expenditures in Community Services will increase by the same amount.
Q1 Q2
Revised Revised
Budget Amendment Budget
General Fund
Resources Beginning Fund Balance $ 10,192,493 $ 10,192,493
Property Taxes $ 13,404,815 $ 13,404,815
Franchise Fees $ 5,799,632 $ 5,799,632
Licenses&Permits $ 1,177,412 $ 1,177,412
Intergovernmental $ 5,718,600 $ 5,718,600
Charges for Services $ 2,688,234 $ 2,688,234
Fines&Forfeitures $ 993,232 $ 993,232
Interest Earnings $ 103,722 $ 103,722
Miscellaneous $ 55,873 $ 55,873
Other Financing Sources $ 254,000 $ 11,500 $ 265,500
Transfers In from Other Funds $ - $ -
Requirements
Community Development $ 3,047,095 $ 3,047,095
Community Services $ 21,525,260 $ 11,500 S 21,536,760
Policy&Administration $ 854,155 $ 854,155
Public Works $ 5,881,563 $ 5,881,563
Program Expenditures Total $ 31,308,073 $ 11,500 $ 31,319,573
Debt Service S - $ -
Loans S - $ -
Work-In-Progress S 254,000 $ 254,000
Transfers to Other Funds S 879,467 $ 879,467
Contingency S 1,250,202 $ 1,250,202
Total Budget $ 33,691,742 $ 11,500 $33,703,242
Reserve For Future Expenditure $ 6,696,271 $ - $ 6,696,271
Total Requirements $ 40,388,013 $ 11,500 $ 40,399,513
Page 6 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
7.Draft Environmental Impact Study-Community Development
A request in the amount of$185,000 is required to pay for the city's share of the development of the
Draft Environmental Impact Study in partnership with Metro as part of the Southwest Cooridor Plan.
This action will result in a decrease in General Fund contingency by$185,000 with an equal increase in
Community Development program expenditures.
Q1 Q2
Revised Revised
Budget Amendment Budget
General Fund
Resources Beginning Fund Balance $ 10,192,493 $ 10,192,493
Property Taxes $ 13,404,815 $ 13,404,815
Franchise Fees $ 5,799,632 $ 5,799,632
Licenses&Pemtits S 1,177,412 $ 1,177,412
Intergovernmental $ 5,718,600 S 5,718,600
Charges for Services S 2,688,234 S 2,688,234
Fines&Forfeitures S 993,232 S 993,232
Interest Earnings S 103,722 S 103,722
Miscellaneous S 55,873 S 55,873
Other Financing Sources S 254,000 S 254,000
Transfers In from Other Funds S - S -
Total Resources $ 40,388,013 $ - $ 40,388,013
Requirements
Community Development S 3,047,095 $ 185,000 $ 3,232,095
Community Services S 21,525,260 $ 21,525,26(1
Policy&Administration S 854,155 $ 854,155
Public Works S 5,881,563 S 5,881,563
Ptoo m Expenditures Total $ 31,308,073 $ 185,000 $ 31,493,073
Debt Service S - S -
Loans S - S -
Work-In-Progress S 254,000 S 254,000
Transfers to Other Funds S 879,467 S 879,467
Contingency S 1,250,202 S (185,000) S 1,065,202
Total Budget $ 33,691,742 $ - $ 33,691,742
Reserve For Future Expenditure $ 6,696,271 $ - $ 6,696,271
Total Requirements $ 40,388,013 $ - $ 40,388,013
Page 7 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
8.Property Lease Agreement-Public Works
A total of$72,500 is required to move Public Works staff to a new site as part of the relocation of the
dog park.Of that amount,a total of$24,500 is being used to pay for a six month property lease along
with$48,000 that is needed for minor tenant improvements including interior painting;floor repair,
city intranet and phones,and an emergency communication system.This action will show a decrease in
General Fund contingency of$9,425;a decrease Gas Tax contingency by$41,325;and a decrease in
Property Management contingency by$21,750.Program expenditures within Fleet/Property Management
will increase by$72,500.
Fund 1 of 3 Q1 Q2
Revised Revised
Budget Amendment Budget
General Fund
Resources Beginning Fund Balance $ 10,192,493 $ 10,192,493
Property Taxes S 13,404,815 $ 13,404,815
Franchise Fees S 5,799,632 $ 5,799,632
Licenses&Permits S 1,177,412 $ 1,177,412
Intergovernmental S 5,718,600 S 5,718,600
Charges for Services S 2,688,234 S 2,688,234
Fines&Forfeitures S 993,232 S 993,232
Interest Earnings S 103,722 S 103,722
Miscellaneous S 55,873 S 55,873
Other Financing Sources S 254,000 S 254,000
Transfers In from Other Funds S - S -
TQtal Resources $ 40,388,013 $ $ 40,388,013
Requirements
Community Development S 3,047,095 $ 3,047,095
Community Services S 21,525,260 $ 21,525,260
Policy&Administration S 854,155 $ 854,155
Public Works S 5,881,563 S 5,881,563
Program Expenditures Total $ 31,308,073 $ - $ 31,308,073
Debt Service S - S
Loans S - S -
Work-In-Progress S 254,000 S 254,000
Transfers to Other Funds $ 879,467 $ 9,425 S 888,892
Contingencv 5 1,250,202 S (9,425) S 1,240,777
Total Budget $ 33,691,742 $ - $ 33,691,742
Reserve For Future Expenditure $ 6,696,271 $ - $ 6,696,271
Total Requirements $ 40,388,013 $ - $ 40,388,013
Page 8 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
8.Property Lease Agreement-Public Works
A total of$72,500 is required to move Public Works staff to a new site as part of the relocation of the
dog park.Of that amount,a total of$24,500 is being used to pay for a six month property lease along
with$48,000 that is needed for minor tenant improvements including interior painting;floor repair,
city intranet and phones,and an emergency communication system.This action will show a decrease in
General Fund contingency of$9,425;a decrease Gas Tax contingency by$41,325;and a decrease in
Property Management contingency by$21,750.Program expenditures within Fleet/Property Management
will increase by$72,500.
Fund 2 of 3 Ql Q2
Revised Revised
Budget Amendment Budget
Gas Tax Fund
Resources
Beginning Fund Balance $ 571,900 $ $ 571,900
Property Taxes $ - $ -
Franchise Fees $ - $ -
Licenses&Permits $ 225 $ 225
Intergovernmental $ 2,990,443 $ 2,990,443
Charges for Services $ - $ -
Fines&Forfeitures $ - $ -
Interest Earnings $ 55,732 $ 55,732
Miscellaneous $ 61,345 $ 61,345
Other Financing Sources $ - $ -
Transfers In from Other Funds $ 100,000 $ 100,000
Total Resources $ 3,779,645 $ $ 3,779,645
Requirements
Community Development $ - $ -
Community Services $ $
Policy&Administration $ - $
Public Works $ 2,205,002 $ 2,205,002
Program Expenditures Total $ 2,205,002 $ $ 2,205,002
Debt Service $ 599,676 $ 599,676
Loans $ - $ -
Work-In-Progress $ - $ -
Transfers to Other Funds $ 907,023 $ 41,325 $ 948,348
Contingency $ 57,610 $ (41,325) $ 16,285
Total Budget $ 3,769,311 $ - $ 3,769,311
Reserve For Future Expenditure $ 10,334 $ - $ 10,334
Total Requirements $ 3,779,645 $ - $ 3,779,645
Page 9 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
8.Property Lease Agreement-Public Works
A total of$72,500 is required to move Public Works staff to a new site as part of the relocation of the
dog park.Of that amount,a total of$24,500 is being used to pay for a six month property lease along
with$48,000 that is needed for minor tenant improvements including interior painting;floor repair,
city intranet and phones,and an emergency communication system.This action will show a decrease in
General Fund contingency of$9,425;a decrease Gas Tax contingency by$41,325;and a decrease in
Property Management contingency by$21,750.Program expenditures within Fleet/Property Management
will increase by$72,500.
Fund 3 of 3 Q2
Adopted Revised
Budget Amendment Budget
Fleet/Property Management Fund
Resources
Beginning Fund Balance $ 60,269 $ - $ 60,269
Property Taxes S - $ -
Franchise Fees S S
Licenses&Permits S - S
Intergovernmental S - S
Charges for Services S 1,646,995 S 1,646,995
Fines&Forfeitures
Interest Earnings $ $
Miscellaneous S 29,392 S 29,392
Other Financing Sources $ - $ -
Tntnsfers In from Other Funds S - $ 50,750 $ 50,750
Requirements
Community Development $ - $ -
Community Services S - $
Policy&Administration S - $
Public Works S 1,650,805 S 72,500 S 1,723,305
Program Expenditures Total $ 1,650,805 $ 72,500 $ 1,723,305
Debt Service S - S -
Loans S $
Work-In-Progress S S
Transfers to Other Funds S - S
Contingency S 75,000 S (21,750) S 53,250
Total Budget $ 1,725,805 $ 50,750 $ 1,776,555
Reserve For Future Expenditure $ 10,851 $ - $ 10,851
Total Requirements $ 1,736,656 $ 50,750 $ 1,787,406
Page 10 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
9.Grant Recognition-Finance&Information Services
The city has received two grants totaling$58,464 from the Metropolitan Area Communication Commission.
One grant in the amount of$18,464 will be used to replace the city's existing firewall.The other grant,
totaling$40,000 will be used to purchase a second backup system for the Police Department.
This action will result in an increase in Central Services intergovernmental revenues by$58,464 with an
equal increase in program expenditures in Policy and Administration.
Q2
Adopted Revised
Budget Amendment Budget
Central Services Fund
Resources Beginning Fund Balance S 417,8b7 $ 417,967
Property Taxes S S -
Franchise Fees $ - $ -
Licenses&Permits $ Y-2569 $ 32,569
Intergovernmental $ - $ 58,464 S 58,464
Charges for Services $ 6,490,581 S 6,490,581
Fines&Forfeitures S - S -
Interest Earnings S 593 S 593
Miscellaneous S 12,277 S 12,277
Other Financing Sources $ - S -
Transfers In from Other Funds S 224,963 S 224,963
urces $ 7,17
Requirements
PolicN and.\dministration S 7,073,038 S 58,464 S 7,131,502
Program Expenditures Total $ 7,073,038 $ 58,464 $ 7,131,502
Contingenc} S 100,000 S 100,000
Total Budget $ 7,173,038 $ 58,464 $ 7,231,502
Reserve For Future Expenditure $ 5,812 $ - $ 5,812
Total Requirements $ 7,178,850 $ 58,464 $ 7,237,314
Page 11 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
10.Replacement Vehicles-Utility Billing
A total of$69,000 is being requested in order to replace the qty's meter reading fleet of vehicles with
three small trucks that are more dependable and have lower maintenance costs.As a result,Sanitary Sewer
contingency will decrease by$26,910;and Water contingency will decrease by$42,090.
Transfers will increase.Program expenditures within Policy&Administration will increase by$69,000.
Fund 1 of 3 Q1 Q2
Revised Revised
Budget Amendment Budget
Sanitary Sewer Fund
Resources
Beginning Fund Balance $ 4,618,778 $ 4,618,778
Property Taxes S - S -
Franchise Fees S - S -
Licenses&Permits S 587,133 S 587,133
Intergovernmental S - $ -
Charges for Services S 1,584,277 $ 1,584,277
Fines&Forfeitures S - $ -
Interest Earnings $ 100,333 $ 100,333
Miscellaneous $ 141,674 $ 141,674
Other Financing Sources $ - $ -
Transfers In from Other Funds S 1,369,900 S 1,369,900
Total Resources $ 8,402,095 $ - $ 8,402,095
Requirements
Policy and Administration S - S -
Community Development S S
Community Services S S
Public Works S 1,974,545 S 1,974,545
Program Expenditures Total $ 1,974,545 $ - $ 1,974,545
Debt Service $ - S -
Loans S - S -
Work-In-Progress S 2,996,061 S 2,996,061
Transfers to Other Funds S 79,849 $ 26,910 S 106,759
Contingencv S 371,715 S (26,910) S 344,805
Total Budget $ 5,422,170 $ - $ 5,422,170
Reserve For Future Expenditure $ 2,979,925 $ - $ 2,979,925
Total Requirements $ 8,402,095 $ - $ 8,402,095
Page 12 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
10.Replacement Vehicles-Utility Billing
A total of$69,000 is being requested in order to replace the city's meter reading fleet of vehicles with
three small trucks that are more dependable and have lower maintenance costs.As a result,Sanitary Sewer
contingency will decrease by$26,910;and Water contingency will decrease by$42,090.
Transfers will increase.Program expenditures within Policy&Administration will increase by$69,000.
Fund 2 of 3 Q2
Adopted Revised
Budget Amendment Budget
Water Fund
Resources Beginning Fund Balance $ 16,125,957 $ 16,125,957
Property Taxes $ - $ -
Franchise Fees $ - $ -
Ucenses&Permits $ 14,400 $ 14,400
Intergovernmental $ - $ -
Charges for Services $ 16,708,280 $ 16,708,280
Fines&Forfeitures $ - $ -
Interest Earnings $ 30,644 $ 30,644
Miscellaneous $ 10,825 $ 10,825
Other Financing Sources $ - $ -
Transfers In from Other Funds S 58,751 $ 58,751
Total Resources $ 32,948,857 $ $ 32,948,857
Requirements
Public Works $ 8,376,282 S 8,376,282
1 wgram ERpeaditurce Total $ 40",W $ $ 8,376,282
Transfers to Other Funds $ 5,767,077 $ 42,090 $ 5,809,167
Contingency $ 500,000 $ (42,090) $ 457,910
Total Budget $ 14,643,359 $ - $ 14,643,359
Reserve For Future Expenditure $ 18,305,498 $ - $ 18,305,498
Total Requirements $ 32,948,857 $ - $ 32,948,857
Page 13 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
10.Replacement Vehicles-Utility Billing
A total of$69,000 is being requested in order to replace the city's meter reading fleet of vehicles with
three small trucks that are more dependable and have lower maintenance costs.As a result,Sanitary Sewer
contingency will decrease by$26,910;and Water contingency will decrease by$42,090.
Transfers will increase.Program expenditures within Policy&Administration will increase by$69,000.
Fund 3 of 3 Q2
Adopted Revised
Budget Amendment Budget
Central Services Fund
Resources Beginning Fund Balance $ 417,867 $ 417,867
Property Taxes S - S -
Franchise Fees S - S -
Ucenses&Permits S 32,569 $ 32,569
Intergovernmental S - $ -
Charges for Services S 6,490,581 $ 6,490,581
Fines&Forfeitures S - $ -
Interest Earnings $ 593 $ 593
Miscellaneous $ 12,277 $ 12,277
Other Financing Sources S - $ -
Transfers In from Othcr Funds $ 224,963 S 69,000 $ 293,963
Total Resources $ 71178,850 $ 69,000 $ 7,247,850
Requirements
Pohcv and administration S 7,073,038 S 69,000 S 7,142,038
Program Expenditures Total $ 7,073,038 $ 69,000 $ 7,142,038
Contingence- S 100,000 S 100,000
Total Budget $ 7,173,038 $ 69,000 $ 7,242,038
Reserve For Future Expenditure $ 5,812 $ - $ 5,812
Total Requirements $ 7,178,850 $ 69,000 $ 7,247,850
Page 14 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
11.Water Rates Notices-Utility Billing
A total of$5,500 is required to pay for printing and mailing costs associated with the notification
of customers regarding increased water rates beginning January 1,2015.As a result,Water
contingency will decrease by$5,500 with an increase in transfers.Program expenditures increase
in Policy and Administration will increase by the same amount.
Q2
Fund 1 of 2 Adopted Revised
Budget Amendment Budget
Water Fund
Resources Beginning Fund Balance $ 16,125,957 $ 16,125,957
Property Taxes S - S -
Franchise Fees S - S -
Licenses&Permits S 14,400 S 14,400
Intergovernmental S - S -
Charges for Services $ 16,708,280 S 16,708,280
Fines&Forfeitures $ - S -
Interest Earnings $ 30,644 S 30,644
Miscellaneous $ 10,825 S 10,825
Other Financing Sources S - S -
Transfers In from Othcr Funds 58,751 S 58,751
Total Resources $ 32,948,857 S $32,948,857
Requirements
Public\X orks S8,376,28-1 S 8,376,28"
Program Expenditures Total $ 8,376,282 $ $ 8,376,282
Transfers to Other Funds $ 5,767,077 $ 5,500 $ 5,772,577
Contingency S 500,000 S (5,500) S 494,500
Total Budget $ 14,643,359 $ $ 14,643,359
Reserve For Future Expenditure $ 18,305,498 $ $ 18,305,498
Total Requirements $ 32,948,857 S $ 32,948,857
Page 15 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
11.Water Rates Notices-Utility Billing
A total of$5,500 is required to pay for printing and mailing costs associated with the notification
of customers regarding increased water rates beginning January 1,2015.As a result,Water
contingency will decrease by$5,500 with an increase in transfers.Program expenditures increase
in Policy and Administration will increase by the same amount.
Fund 2 of 2 Q2
Adopted Revised
Budget Amendment Budget
Central Services Fund
Resources Beginning Fund Balance $ 417,867 $ 417,867
Property Taxes S - S -
Franchise Fees S - S -
Ucenses&Permits $ 32,569 $ 32,569
Intergovernmental S - S -
Charges for Services S 6,490,581 S 6,490,581
Fines&Forfeitures S - S -
Interest Earnings S 593 S 593
Miscellaneous S 12,277 S 12,277
Other Financing Sources S - S -
Transfers In from Other Funds S 324,963 S 5,500 S 230,463
Total Resources $ 7,178,850 $ 5,500 $ 7,184,350
Requirements
Pohcv and.Administration S 7,073,038 S 5,500 S 7,078,538
Program Expenditures Total $ 7,073,038 $ 5,500 $ 7,078,538
Contingency S 100,000 S 100,000
Total Budget $ 7,173,038 $ 5,500 $ 7,178,538
Reserve For Future Expenditure $ 5,812 $ - $ 5,812
Total Requirements $ 7,178,850 $ 5,500 $ 7,184,350
Page 16 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
12.Facilities Strategies Plan-Capital Improvement Program(CIP)
A request in the amount of$300,000 is being made in order to pay for the development of a
facilities strategic plan.The plant is expected to provide a holistic view of the city's operational
needs and placement of facilities within a 20-year timeframe.
This action will result in a decrease in reserve for future expenditure by$300,000 in
the General Capital Facilities Fund with an equal increase in capital program expenditures.
Q2
Adopted Revised
Budget Amendment Budget
Gen'l Capital Facilities Fund
Resources Beginning Fund Balance $ 878,435 $ 878,435
Interest Earnings $ 3,212 $ 3,212
Transfers In from Other funds S 1,031,891 S 1,031,891
Total Resources $ 1,913,538 $ - $ 1,913,538
Requirements
Program Expenditures Total $ - $ - $ -
Work-In-Progress S 674,900 $ 300,000 S 974,900
Transfers to Other Funds S 8,742 S 8,742
Contingency S 50,000 S 50,000
Total Budget $ 733,642 $ 300,000 $ 1,033,642
Reserve For Future Expenditure $ 1,179,896 $ (300,000) $ 879,896
Total Requirements S 1,913,538 $ - $ 1,913,538
Page 17 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
13.Capital Improvement Program-Dirksen Nature Park
A total of$194,000 is being requested to for development of the park.Of this total,$178,000 is
a carryover that will be used to complete the design,as well as begin construction modifications
to the Tualatin River Keepers education center and some soft paths.In addition,the city has
received a grant in the amount of$16,000 from the Department of Environmental Quality for
the purchase and installation of 8,000 native wet meadow wildflowers in the park.This action will
show an increase in the Park Bond Fund beginning fund balance of$178,000 with an increase in
transfers.In addition,Parks Capital Fund will show an increase in intergovernmental revenues
in the amount of$16,000 with an increase in capital program expenditures of$194,000.
Fund 1 of 2 Q1 Q2
Revised Revised
Budget Amendment Budget
Parks Bond Fund
Resources Beginning Fund Balance $ 2,293,068 $ 178,000 $ 2,471,068
Inicrc.t I:arnwn,, 1,020 S 4,020
Total Resources $ 2,297,088 $ 178,000 $ 2,475,088
Requirements
Program Expenditures Total $ - $ - $ -
Transfers to Other Funds $ 2,099,143 $ 178,000 S 2,277,143
Contingency S - S -
Total Budget $ 2,099,143 $ 178,000 $ 2,277,143
Reserve For Future Expenditure $ 197,945 $ - $ 197,945
Total Requirements $ 2,297,088 $ 178,000 $ 2,475,088
Fund 2 of 2 Q1 Q2
Revised Revised
Budget Amendment Budget
Parks Capital Fund
Resources Beginning Fund Balance S 174,509 $ 174,509
Intergovernmental S 41,506 S 16,000 S 57,506
Interest Earnings S 3,015 $ 3,015
Transfers In from Other Funds S 3,192,834 S 178,000 S 3,370,834
Total Resources $ 3,411,864 $ 194,000 $ 3,605,864
Requirements
Program Expenditures Total $ - $ - $ -
Work-In-Progress S 3,192,834 $ 194,000 $ 3,386,834
Transfers to Other Funds S 55,881 S 55,881
Contingency S - S -
Total Budget $ 3,248,715 $ 194,000 $ 3,442,715
Reserve For Future Expenditure $ 163,149 $ - $ 163,149
Total Requirements $ 3,411,864 S 194,000 $ 3,605,864
Page 18 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
14.Capital Improvement Program-Summerlake Restroom&COT/Tigard-Tualatin School Dist.Park Development
Summerlake Restroom installation requires the reallocation of underspent park bond project funds
to complete this project. Staff received support from PRAB at their December meeting.
A total of$89,000 will be transferred from 92035-COT/Tigard-Tualatin School District Park
Development project that has a total of$135,000 budgeted in FY 2015.This project will be backfilled
with Parks SDC funding.As a result,Park SDC contingency will decrease by$89,000 with an
increase in transfers.In tum,capital program expenditures will increase by the same amount.
Fund 1 of 2 Q1 Q2
Revised Revised
Budget Amendment Budget
Parks SDC Fund
Resources Beginning Fund Balance $ 1,124,011 $ 1,124,011
Licenses&Permits 1 476,336 S 476,336
Interest Earnings 19,782 S 19,782
Total Resources $ 1,620,129 $ $ 1,620,129
Requirements
Program Expenditures Total $ - $ $ -
Work-In-Progress $ 12,000 $ 12,000
Transfers to Other Funds S 1,130,602 $ 89,000 $ 1,219,602
Contingency S 71,615 S (89,000) $ (17,385
Total Budget $ 1,214,217 $ - $ IX4,217
Reserve For Future Expenditure $ 405,912 $ - $ 405,912
Total Requirements $ 1,620,129 $ - $ 1,620,129
Fund 2 of 2 Q1 Q2
Revised Re%ised
Budget Amendment Budget
Parks Capital Fund
Resources Beginning Fund Balance $ 174,509 $ 174,509
Intergovernmental S 41,506 $ 41,506
Interest Earnings $ 3,015 $ 3,015
Transfers In from Other Funds S 3,192,834 S 89,000 S 3,281,834
Total Resources $ 3,411,864 $ 89,000 S 3,500,864
Requirements
Program Expenditures Total $ - $ - $ -
Work-In-Progress $ 3,192,834 $ 89,000 $ 3,281,834
Transfers to Other Funds $ 55,881 S 55,881
Contingency S - S -
Total Budget $ 3,248,715 $ 89,000 $ 3,337,715
Reserve For Future Expenditure $ 163,149 $ - $ 163,149
Total Requirements $ 39411,864 $ 89,000 $ 3,500,864
Page 19 of 20
FY 2015 Second Quarter Budget Amendment Exhibit A
15.Capital Improvement Program-Pacific Hwy/Gaarde St./McDonald St.Intersection Improvements
A request for additional funds is required to fill the post-bid funding gap per the IGA with Washington
County,ODOT and the City of Tigard.The Tigard Transportation Advisory Committee(TTAC)has
recommended the use of City Gas Tax and Transportation Development Tax Funds to correct the
shortfall.City Council approved the resolution on December 9,2014.As a result,Reserve for Future
Expenditure in City Gas Tax will decrease by$1,100,000 with an increase in transfers.Capital program
expenditures will increase by the same amount in the Transportation CIP Fund.
Fund 1 of 2 Q1 Q2
Revised Revised
Budget Amendment Budget
City Gas Tax Fund
Resources Beginning Fund Balance $ 1,681,510 $ 1,681,510
Intergovernmental S 739,934 $ 739,934
Interest Earnings S 34,584 S 34,584
Miscellaneous
Total Resources $ 2,487,763 $ $ 2,387,763
Requirements
Program Expenditures Total $ - $ $ -
Debt Service S 315,860 $ 315,860
Transfers to Other Funds S 883,125 $ 1,100,000 $ 1,983,125
Contingency S 50,000 $ 50,000
Total Budget $ 1,248,985 $ 1,100,000 $ 2,348,985
Reserve For Future Expenditure $ 1,238,778 $(1,100,000) $ 138,778
Total Requirements S 2,487,763 S - $ 2,487,763
Fund 2 of 2 Q1 Q2
Revised Revised
Budget Amendment Budget
Transportation CIP Fund
Resources Beginning Fund Balance $ 356,422 $ 356,422
Intergovernmental S 200,000 $ 200,000
Transfers In from Other Funds S 3,315,787 S 1,100,000 S 4,415,787
Total Resources $ 3,872,209 $ 1,100,000 $ 4,972,209
Requirements
Program Expenditures Total $ - $ - $
Work-In-Progress $ 3,513,480 $ 1,100,000 S 4,613,480
Transfers to Other Funds $ 44,613 S 44,613
Contingency S - S -
Total Budget $ 3,558,093 $ 1,100,000 $ 4,6589093
Reserve For Future Expenditure $ 314,116 $ - $ 314,116
Total Requirements $ 3,872,209 $ 1,100,000 $ 4,972,209
Page 20 of 20