Resolution No. 15-32 1
CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 15-3.2
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 2016.
WHEREAS,three hearings by the Tigard Budget Committee on the budget document,as proposed by the City
Manager, were duly called and held on April 20, 2015, April 27, 2015, and May 4, 2015 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, 2015 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on May 4,
2015,after proceedings in accordance with Chapter 294,Oregon Revissd Statutes;and
WHEREAS,a summary of the budget as required by Chapter 294.438 was duly published in the Tigard Tunes,
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 9,2015,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 2015-16 as approved by council following the budget
hearing on June 9,2015.
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1,2015,are shown
on the attached—Exhibit A Schedule of Appropriations as approved by Budget Committee
on May 4,2015 with adjustments made by council during the hearing on June 9,2015.
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$2,475,757 for debt service on general obligation bonds; and that these taxes are
hereby imposed and categorized for tax year 2015-16 upon the assessed value of all taxable
property in the city as follows:
General Government Limit
Permanent rate tax $2.5131/$1,000
Excluded from Limit
General Obligation Bond Debt Service $2,475,757
SECTION 4: The Council approves a capital interfund loan of up to$1,830,000 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 FY 2015-16 and will be repaid
prior to the end of FY 2015-16 with no interest
RESOLUTION NO. 15- 3 2
Page 1
SECTION 5: This resolution is effective immediately upon passage.
PASSED: This C day of 2015.
Mayor- ity of Tigard
ATTEST:
City Recorder-City of Tigard
RESOLUTION NO. 15- 32.
Page 2
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Fund
Policy and Administration 899,502 0 899,502 0 899,502
Community Development 4,037,179 0 4,037,179 0 4,037,179
Community Services 22,088,311 142,703 22,231,014 0 22,231,014
Public Works 4,118,322 0 4,118,322 0 4,118,322
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 3,422,436 0 3,422,436 12,500 3,434,936
Capital Improvements 0 0 0 0 0
Contingency 1,120,000 0 1,120,000 0 1,120,000
35,685,750 142,703 35,828,453 12,500 35,840,953
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 2,166,046 0 2,166,046 0 2,166,046
Debt Service 592,425 0 592,425 0 592,425
Loan to CCDA 0 0 0 0 0
Transfer 229,389 0 229,389 0 229,389
Capital Improvements 0 0 0 0 0
Contingency 200,000 0 200,000 0 200,000
3,187,860 0 3,187,860 0 3,187,860
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 316,560 0 316,560 0 316,560
Loan to CCDA 0 0 0 0 0
Transfer 3,208 0 3,208 0 3,208
Capital Improvements 0 0 0 0 0
Contingency 300,000 0 300,000 0 300,000
619,768 0 619,768 0 619,768
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved 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 181,993 0 181,993 0 181,993
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
231,993 0 231,993 0 231,993
Building Fund
Policy and Administration 0 0 0 0 0
Community Development 1,949,847 0 1,949,847 0 1,949,847
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 250,000 0 250,000 0 250,000
2,199,847 0 2,199,847 0 2,199,847
Criminal Forfeiture Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 70,000 0 70,000 0 70,000
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 560 0 560 0 560
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
70,560 0 70,560 0 70,560
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 251,850 0 251,850 0 251,850
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
301,850 0 301,850 0 301,850
Parks Utility Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 2,203,414 0 2,203,414 0 2,203,414
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 40,000 0 40,000 0 40,000
2,243,414 0 2,243,414 0 2,243,414
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 103,200 0 103,200 0 103,200
Loan to CCDA 0 0 0 0 0
Transfer 499 0 499 0 499
Capital Improvements 0 0 0 0 0
i
Contingency 0 0 0 0 0
103,699 0 103,699 0 103,699
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Obligation Debt Service Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 2,194,525 0 2,194,525 0 2,194,525
Loan to CCDA 0 0 0 0 0
Transfer 1,893 0 1,893 0 1,893
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
2,196,418 0 2,196,418 0 2,196,418
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 29,325 0 29,325 0 29,325
Capital Improvements 1,106,100 300,000 1,406,100 50,000 1,456,100
Contingency 50,000 0 50,000 0 50,000
1,185,425 300,000 1,485,425 50,000 1,535,425
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 526,690 0 526,690 0 526,690
Capital Improvements 6,800 0 6,800 0 6,800
Contingency 250,000 0 250,000 0 250,000
783,490 0 783,490 0 783,490
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
0 0 0 0 0
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 320,477 0 320,477 0 320,477
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
370,477 0 370,477 0 370,477
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 228,735 0 228,735 0 228,735
Capital Improvements 1,830,000 0 1,830,000 0 1,830,000
Contingency 200,000 0 200,000 0 200,000
2,258,735 0 2,258,735 0 2,258,735
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Transportation SDC Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 11,000 0 11,000 0 11,000
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
61,000 0 61,000 0 61,000
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 123,932 0 123,932 0 123,932
Capital Improvements 3,151,561 0 3,151,561 0 3,151,561
Contingency 0 0 0 0 0
3,275,493 0 3,275,493 0 3,275,493
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 1,382,013 0 1,382,013 0 1,382,013
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
1,382,013 0 1,382,013 0 1,382,013
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 1,180,414 0 1,180,414 0 1,180,414
Capital Improvements 6,800 0 6,800 0 6,800
Contingency 100,000 0 100,000 0 100,000
1,287,214 0 1,287,214 0 1,287,214
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 57,410 0 57,410 0 57,410
Capital Improvements 1,073,448 0 1,073,448 0 1,073,448
Contingency 0 0 0 0 0
1,130,858 0 1,130,858 0 1,130,858
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 1,915,476 44,611 1,960,087 0 1,960,087
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 64,434 0 64,434 12,500 76,934
Capital Improvements 984,693 0 984,693 0 984,693
Contingency 400,000 0 400,000 0 400,000
3,364,603 44,611 3,409,214 12,500 3,421,714
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 1,693,515 44,611 1,738,126 0 1,738,126
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 417,356 3,500 420,856 12,500 433,356
Capital Improvements 1,265,096 0 1,265,096 0 1,265,096
Contingency 200,000 0 200,000 0 200,000
3,575,967 48,111 3,624,078 12,500 3,636,578
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 16,576 0 16,576 0 16,576
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
66,576 0 66,576 0 66,576
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 8,682,558 0 8,682,558 0 8,682,558
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 24,869,726 0 24,869,726 12,500 24,882,226
Capital Improvements 0 0 0 0 0
Contingency 500,000 0 500,000 0 500,000
34,052,284 0 34,052,284 12,500 34,064,784
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted-
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 299,130 0 299,130 0 299,130
Capital Improvements 0 0 0 0 0
Contingency 100,000 0 100,000 0 100,000
399,130 0 399,130 0 399,130
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 231,256 0 231,256 0 231,256
Capital Improvements 28,900,682 268,000 29,168,682 0 29,168,682
Contingency 0 0 0 0 0
29,131,938 268,000 29,399,938 0 29,399,938
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 6,259,275 0 6,259,275 0 6,259,275
Loan to CCDA 0 0 0 0 0
Transfer 7,906 0 7,906 0 7,906
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
6,267,181 0 6,267,181 0 6,267,181
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Central Services Fund
Policy and Administration 7,562,957 0 7,562,957 28,180 7,591,137
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 150,000 0 150,000 0 150,000
7,712,957 0 7,712,957 - 28,180 7,741,137
Fleet/Property Management Fund
Policy and Administration 1,848,862 3,500 1,852,362 0 1,852,362
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 75,000 0 75,000 0 75,000
1,923,862 3,500 1,927,362 0 1,927,362
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 983 0 983 0 983
Capital Improvements 0 0 0 0 0
Contingency 25,000 0 25,000 0 25,000
75,983 0 75,983 0 75,983
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 10,361,321 3,500 10,364,821 28,180 10,393,001
Community Development 5,987,026 0 5,987,026 0 5,987,026
Community Services 22,158,311 142,703 22,301,014 0 22,301,014
Public Works 20,779,331 89,222 20,868,553 0 20,868,553
Debt Service 9,465,985 0 9,465,985 0 9,465,985
Loan to CCDA 0 0 0 0 0
Transfer 33,959,191 3,500 33,962,691 50,000 34,012,691
Capital Improvements 38,325,180 568,000 38,893,180 50,000 38,943,180
Contingency 4,210,000 0 4,210,000 0 4,210,000
145,246,345 806,925 146,053,270 128,180 146,181,450