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Resolution No. 16-04 CITY OF TIGARD, OREGON TIGARD CITY COUNCIL RESOLUTION NO. 16- 0 '/ A RESOLUTION TO AMEND THE FY 2016 ADOPTED BUDGET TO ACHIEVE THE FOLLOWING: RECOGNITION OF GRANT REVENUES AND EXPENSES ALONG WITH BUDGET ADJUSTMENTS IN PUBLIC WORKS, COMMLNITY SERVICES, POLICY & ADMINISTRATION, AND THE CAPITAL IMPROVEMENT PROGRAM. WHEREAS, the city acknowledges those items that were unknown at the time the FY 2016 Budget was adopted, and WHEREAS, the city recognizes approximately$127,763 of unanticipated requirements in operations and the capital improvement program;and WHEREAS, the city acknowledges that the increase in unanticipated requirements is offset by transfers, and fund contingencies. NOW,THEREFORE,BE IT RESOLVED bythe Tigard City Council that: SECTION 1: The FY 2015-16 Budget is hereby amended as detailed in Exhibit A. SECTION : This resolution is effective immediately upon passage. PASSED: This 7"day of 1-1;�-4l/ teG r 016. Maya - City of Tigard i ATTEST: JJ i City Recorder- City of Tigard RESOLUTION NO. 16- Page 1 FY 2016 Second Quarter Budget Supplemental Exhibit A Q21`1301.Recognition of revenues and expenditures from grants,donations,and carryforwards. The city received a total of$33,198 in grant revenues for the following: *$13,390 from Oregon Impact for extra DUII and pedestrian crossing missions; *$13,635 for the Oregon Dept.of Transportation for extra construction work zone patrols and seatbelt enforcement missions; *$2,340 is from the K9 Trust Account for the purchase of vests for the two K9's; *$1,893 in carryforward funds is needed to fund specialized K9 handler training;and$1,940 of revenue from the Distracted Driver Program is being recognized to be used to pay for officer and administrative overtime in operating the program. As a result,intergovernmental,charges for services,miscellaneous,and beginning fund balance revenues will increase by$33,198 in General Fund with an equal increase in Community Services program expenditures. Ql Q2 Revised Revised Budget Amendment Budget General Fund Resources Beginning Fund Balance $ 10,779,593 $ 1,893 $ 10,781,486 Property Taves $ 14,330,765 $ 14,330,765 Franchise Fees $ 5,909,165 $ 5,909,165 Licenses&Permits $ 1,352,420 $ 1,352,420 Intergovernmental $ 5,442,785 $ 27,025 $ 5,469,810 Charges for Services $ 3,039,908 $ 1,940 $ 3,041,848 Fines&Forfeitures $ 873,006 $ 873,006 Interest Earnings $ 103,722 $ 103,722 Nfiscellaneous $ 56,432 $ 2,340 $ 58,772 Other Financing Sources $ - $ - Transfers In from Other Funds S 57,750 S 57,750 Total Resources $ 31,945,546 $ 33,198 $ 41,978,744 Requirements Community Development $ 4,043,179 $ 4,043,179 Community Services $ 22,294,039 $ 33,198 $ 22,327,237 Policy and Administration $ 906,662 $ 906,662 Public Works $ 4,256,072 S 4,256,072 Program Expenditures Total $ 31,499,952 $ 33,198 $ 31,533,150 Debt Service $ - $ - Loans $ $ Work-In-Progress $ - $ - Transfers to Other Funds $ 3,504,936 $ 3,504,936 Contingency $ 978,868 $ 978,868 Total Budget $ 35,983,756 $ 33,198 $ 36,016,954 Reserve For Future Expenditure $ 5,961,790 $ $ 5,961,790 Total Requirements $ 41,945,546 $ 334198 $ 41,978,744 1:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-Q2_v1FY16-Exhibit-A-02_v1PD1 1 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2PD02. Transit Officer TriMet has approved an additional 1.0 FTE in Transit Police for the city.This position is expected to be filled by March 2016.Therefore,a prorated amount of$32,500 is required to pay for the position this fiscal year.The new position will be budgeting in FY 2017 at approximately$130,000 for the full fiscal year.As a result,intergovernmental revenues in General Fund will increase by$32,500 with an equal increase in Community Services program expenditures. Q1 Q2 Revised Revised Budget Amendment Budget General Fund Resources Beginning Fund Balance $ 10,779,593 $ 10,779,593 Property Tates $ 14,330,765 $ 14,330,765 Franchise Fees $ 5,909,165 $ 5,909,165 Licenses&Permits $ 1,352,420 $ 1,352,420 Intergovernmental $ 5,442,785 $ 32,500 $ 5,475,285 Charges for Services $ 3,039,908 $ 3,039,908 Fines&Forfeitures $ 873,006 $ 873,006 Interest Earnings $ 103,722 $ 103,722 Miscellaneous $ 56,432 $ 56,432 Other Financing Sources $ - $ - Transfcrs In from Othcr Funds S 57,750 57,750 Total Resources $ 41,945,546 $ 32,500 $ 41,978,046 Requirements Community Development $ 4,043,179 $ 4,043,179 Community Services $ 22,294,039 $ 32,500 $ 22,326,539 Policy and Administration $ 906,662 $ 906,662 Public Works $ 4,256,072 $ 4,256,072 Program Expenditures Total $ 31,4991952 $ 32,500 $ 31,532,452 Debt Service $ $ - Loans $ $ Work-In-Progress $ $ - Transfers to Other Funds $ 3,504,936 $ 3,504,936 Contingency $ 978,868 S 978,868 Total Budget $ 35,983,756 $ 32,500 $ 36,016,256 Reserve For Future Expenditure $ 5,961,790 $ - $ 5,961,790 Total Requirements $ 41,945,546 $ 32,500 $ 41,978,046 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-Q2_ IFY16-Exhibit-A-Q2_vlPD2 2 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2PW01.Signage for Lighter,Quicker,Cheaper projects. A request to reimburse the Gas Tax Fund for the creation of signage for the city's LQC projects. This action will result in a decrease of General Fund contingency in the amount of$1,275 with an increase in transfers.Public works program expenditures will increase by$1,275. Fund 1 of 2 Q1 Q2 Revised Revised Budget Amendment Budget General Fund Resources Beginning Fund Balance $ 10,779,593 $ 10,779,593 Property Taxes $ 14,330,765 $ 14,330,765 Franchise Fees $ 5,909,165 $ 5,909,165 Licenses&Permits $ 1,352,420 $ 1,352,420 Intergovernmental $ 5,442,785 $ 5,442,785 Charges for Services $ 3,039,908 $ 3,039,908 Fines&Forfeitures $ 873,006 $ 873,006 Interest Earnings $ 103,722 $ 103,722 Miscellaneous $ 56,432 $ 56,432 Other Financing Sources $ - $ - Transfers In from Other Funds S 57,750 $ 57,750 Total Resources $ 41,945,546 $ $ 41,9456546 Requirements Community Development $ 4,043,179 S 4,043,179 Community Services $ 22,294,039 S 22,294,039 Policy and Administration $ 906,662 S 906,662 Public Works S 4,256,072 $ 4,256,072 Program Expenditures Total $ 31,499,952 $ - $ 31,499,952 Debt Service $ - S - Loans S $ Work-In-Progress $ - $ - Transfers to Other Funds S 3,504,936 S 1,275 $ 3,506,211 Contingency S 978,868 $ (1,275) $ 977,593 Total Budget $ 35,983,756 $ $ 35,983,756 Reserve For Future Expenditure $ 5,961,790 $ $ 5,961,790 Total Requirements $ 41,945,546 $ $ 41,9.45,546 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-Q2_v1FY16-Exhibit-A-Q2_vlPW1 3 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2PW01.Signage for Lighter,Quicker,Cheaper projects. A request to reimburse the Gas Tax Fund for the creation of signage for the city's LQC projects. This action will result in a decrease of General Fund contingency in the amount of$1,275 with an increase in transfers.Public works program expenditures will increase by$1,275. Fund 2 of 2 Q1 Q2 Revised Revised Budget Amendment Budget Gas Tax Fund Resources Beginning Fund Balance $ 1,028,122 $ 1,028,122 Property Taxes S - $ - Franchise Fees $ - S - Licenses&Permits $ 5,872 S 5,872 Intergovernmental $ 3,070,117 $ 3,070,117 Charges for Services $ - $ - Fines&Forfeitures $ - $ - Interest Eamings S 55,732 $ 55,732 Miscellaneous S 62,818 $ 62,818 Other Financing Sources $ - S - Transfers In from Other Funds S 135,(X)0 S 1,275 $ 136,275 Total Resources $ 4,357,661 $ 1,275 $ 4,358,936 Requirements Community Development S - Community Services S S Policy and Administration S - S - Public Works S 2,201,046 $ 1,275 S 2,202,321 Program Expenditures Total $ 2,201,046 $ 1,275 $ 2,202,321 Debt Service S 592,425 $ 592,425 Loans S - $ Work-]n-Progress $ - $ Transfers to Other Funds $ 552,639 $ 552,639 Contingency S 200,OOO $ 200,000 Total Budget $ 3,546,110 $ 1,275 $ 3,547,385 Reserve For Future Expenditure $ 811,551 $ $ 811,551 Total Requirements $ 4,357,661 $ 1,275 $ 4,358,936 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-Q2_v1FY16-Exhibit-A-Q2_vlPW1 4 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2PW02.Recognition of grant revenues and expenditures. A request to recognize$3,790 of grant revenues and expenditures from the Oregon Military Department for Community Emergency Response Team(CERT)supplies.This action will result in an increase in General Fund intergovernmental revenues by$3,790 Nvith an equal increase in Public Works program expenditures. Q1 Q2 Revised Revised Budget Amendment Budget General Fund Resources Beginning Fund Balance $ 10,779,593 $ 10,779,593 Property Taxes S 14,330,765 $ 14,330,765 Franchise Fees S 5,909,165 $ 5,909,165 Licenses&Permits $ 1,352,420 $ 1,352,420 Intergovernmental $ 5,442,785 S 3,790 S 5,446,575 Charges for Services S 3,039,908 S 3,039,908 Fines&Forfeitures $ 873,(X)6 $ 873,006 Interest Earnings S 103,722 $ 103,722 Miscellaneous S 56,432 $ 56,432 Other Financing Sources $ - S - Transfers In from Other Funds $ 57,750 $ 57,750 Total Resources $ 41,945,546 $ 3,790 $ 41,949,336 Requirements Community Development S 4,043,179 $ 4,043,179 Community Services S 22,294,039 $ 22,294,039 Policy and Administration S 906,662 S 906,662 Public Works $ 4,256,072 $ 3,790 $ 4,259,862 Program Expenditures Total $ 31,499,952 $ 3,790 $ 31,503,742 Debt Service $ $ - Loans $ $ Work-In-Progress S $ Transfers to Other Funds $ 3,504,936 $ 3,504,936 Contingency $ 978,868 $ 978,868 Total Budget $ 35,983,756 $ 3,790 $ 35,987,546 Reserve For Future Expenditure $ 5,961,790 $ - $ 5,961,790 Total Requirements $ 41,945,546 $ 3,790 $ 41,949,336 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-Q2_v1FY16-Exhibit-A-Q2 v1PW2 5 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2PW03.Playground equipment installation A request is being made in the amount of$5,225 for the installation of playground equipment at Summerlake Park.This action will decrease contingency in Parks Utility by$5,225 with an equal increase in Public Works program expenditures.The equipment will be purchased with revenue obtained from surplus in the General Fund.Revenue from General Fund supports the Parks Utility Fund which will support the use of contingency. Q2 Adopted Revised Budget Amendment Budget Parks Utility Resources Beginning Fund Balance $ $ Property Taxes S S Franchise Fees $ S Licenses&Permits S S Intergovernmental S $ - Charges for Services S $ Fines&Forfeitures S - S - Interest Earnings $ S Miscellaneous $ S - Other Financing Sources S - S - Transfers In from Other Funds S 2,250,000 S 2,250,000 TotaH Resources $ 2,250,000 $ $ 2,-'0,000 Requirements Community Development S S - Community Services S S Policy and Administration S - S - Public Works $ 2,203,414 $ 5,225 S 2,208,639 Program Expenditures Total $ 2,203,414 $ 5,225 $ 2,208,639 Debt Service S - S - Loans S S Work-In-Progress S S Transfers to Other Funds S $ Contingency S 40,000 S (5,225) $ 34,775 Total Budget $ 2,243,414 $ $ 2,243,414 Reserve For Future Expenditure $ 6,586 $ $ 6,586 Total Requirements $ 2,250,000 $ $ 2,250,000 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-Q2_vIFY16-Exhibit-A-Q2_vlPW3 5 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2PW04.Mitigation Site Maintenance A total of$8,000 is being requested to pay for staff time related to the Department of State Lands mandate for the city to comply with wetland and stream mitigation requirements that were triggered by a sewer repair project downstream of 68th and Parkway that the city will have to perform for the next 3 to 5 years. As a result,contingency within the Sanitary Sewer Fund will decrease by$8,000 with an increase in transfers. Public Works program expenditures in the General Fund will increase by$8,000. Fund 1 of 2 QI Q2 Revised Revised Budget Amendment Budget Sanitary Sewer Fund Resources Beginning Fund Balance $ 3,595,376 $ 3,595,376 Property Taxes S - $ - Franchise Fees $ - S - Licenses&Permits S 16,549 $ 16,549 Intergovernmental S 221,770 $ 221,770 Charges for Services $ 1,590,932 $ 1,590,932 Fines&Forfeitures S $ - Interest Earnings S 100,333 S 100,333 Miscellaneous $ 143,091 S 143,091 Other Financing Sources S - $ - Transfcrs In from Othcr Funds S S Total Resources $ 5,6682051 $ $ 5' Requirements Community Development $ S Community Services S S Policy and Administration $ - S - Public Works $ 1,960,087 S 1,960,087 Program Expenditures Total $ 1,960,087 $ $ 1,960,087 Debt Service S $ Loans S - $ - Work-In-Progress S 984,693 $ 984,693 Transfers to Other Funds $ 85,434 S 8,000 $ 93,434 Contingency S 400,000 $ (8,000) $ 392,000 Total Budget $ 3,430,214 $ $ 3,430,214 Reserve For Future Expenditure $ 2,237,837 $ $ 2,237,837 Total Requirements $ 5,668,051 S $ 5,668,051 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-02_v1FY16-Exhibit-A-Q2_vIPW4 7 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2PW04.Mitigation Site Maintenance A total of 58,000 is being requested to pay for staff time related to the Department of State bands mandate for the city to comply with wetland and stream mitigation requirements that were triggered by a sewer repair project downstream of 68th and Partway that the city will have to perform for the next 3 to 5 years. As a result,contingency within the Sanitary Sewer Fund will decrease by$8,000 with an increase in transfers. Public Works program expenditures in the General Fund will increase by$8,000. Fund 2 of 2 Q1 Q2 Revised Revised Budget Amendment Budget General Fund Resources Beginning Fund Balance $ 10,779,593 $ 10,779,593 Property Taxes S 14,330,765 S 14,330,765 Franchise Fees S 5,909,165 S 5,909,165 Licenses&Permits S 1,352,420 S 1,352,420 Intergovernmental S 5,442,785 S 5,442,785 Charges for Services S 3,039,908 S 3,039,908 Fines&Forfeitures $ 873,006 S 873,006 Interest Earnings S 103,722 S 103,722 Miscellaneous S 56,432 $ 56,432 Other Financing Sources S - $ - Transfers In from Other Funds S 57 750 S 5,000 S 65,750 Total Resources $ 41,9 46 $ 8,000 $ 41,953,546 Requirements Community Development S 4,043,179 $ 4,043,179 Community Services S 22,294,039 S 22,294,039 Policy and Administration S 906,662 $ 906,662 Public Works S 4,256,072 S 8,000 $ 4,264,072 Program Expenditures Total $ 31,499,952 $ 8,000 $ 31,507,952 Debt Service S - S - Loans S $ - Work-In-Progress $ $ - Transfers to Other Funds S 3,504,936 S 3,504,936 Contingency S 978,868 S 978,868 Total Budget $ 35,983,756 $ 8,000 $ 35,991,756 Reserve For Future Expenditure $ 5,961,790 $ $ 5,961,790 Total Requirements $ 41,945,546 $ 8,000 $ 41,953,546 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-Q2 v1FY16-Exhibit-A-Q2_v1PW4 8 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2PW05.Capital Improvement Program-Bull Mountain Park A request in the amount of$20,000 is needed to secure grant funding from Metro as the city's match for totaling$125,900.The money will be used to pay for the construction of park pathway that meets the American with Disabilities Act standards.The Friends of Bull Mountain Park have been integral in securing the majority of the funding in grants and private donations for park improvements.This project was ranked a high priority by staff and the Park&Recreation Advisory Board.With this action, contingency in Parks SDC's will decrease by$20,000.Transfers will increase with a$20,000 increase in capital program expenditures in the Parks Capital Fund. Q2 Fund I of 2 Adopted Revised Budget Amendment Budget Parks SDC Fund Resources Beginning Fund Balance $ 1,000,054 $ 1,000,054 Property Taxes $ - S - Franchise Fees $ - $ - Licenses&Permits $ 478,027 $ 478,027 Intergovernmental S - $ - Charges for Services $ $ Fines&Forfeitures $ - $ - Interest Earnings $ 19,782 $ 19,782 Miscellaneous $ $ - Other Financing Sources $ $ - Transfers In from Other Funds $ - S Total Resources S 1,497,863 $ S 1,497,863 Requirements Community Development $ - Community Services $ Policy and Administration S Public Works $ - Program Expenditures Total $ $ $ Debt Service $ $ Loans $ $ - Work-In-Progress $ 6,800 $ 6,800 Transfers to Other Funds $ 1,180,414 S 20,000 S 1,200,414 Contingency S 100,000 S (20,000) S 80,000 Total Budget $ 1,287,214 $ $ 1,287,214 Reserve For Future Expenditure $ 210,649 $ $ 210,649 Total Requirements $ 1,497,863 $ $ 1,497,863 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-Q2_v1FY16-Exhibit-A-Q2_yIPWS 9 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2PW05.Capital Improvement Program-Bull Mountain Park A request in the amount of$20,000 is needed to secure grant funding from Metro as the city's match for totaling$125,900.The money will be used to pay for the construction of park pathway that meets the American with Disabilities Act standards.The Friends of Bull Mountain Park have been integral in securing the majority of the funding in grants and private donations for park improvements.This project was ranked a high priority by staff and the Park&Recreation Advisory Board.With this action, contingency in Parks SDC's will decrease by$20,000.Transfers will increase with a$20,000 increase in capital program expenditures in the Parks Capital Fund. Ql Q2 Fund 2 of 2 Revised Revised Budget Amendment Budget Parks Capital Fund Resources Beginning Fund Balance $ 298,740 $ 298,740 Property Taxes $ - S - Franchise Fees $ $ Licenses&Permits S $ Intergovernmental S S Charges for Services S - $ Fines&Forfeitures $ - $ - Interest Earnings $ 3,015 $ 3,015 Miscellaneous $ - $ - Other Financing Sources S - $ - Transfcrs In from Other Funds S 3,666,561 S 20,0(X) S 3,686,561 Total Resources $ 3,968,316 $ 20,00 $ 3,988,3 Requirements Community Development S - S Community Services S S Policy and Administration S S - Public Works $ S Program Expenditures Total $ $ $ Debt Service $ $ Loans $ $ - Work-In-Progress $ 3,666,561 $ 20,000 S 3,686,561 Transfers to Other Funds $ 123,932 $ 123,932 Contingency $ $ Total Budget $ 3,790,493 $ 20,000 $ 3,810,493 Reserve For Future Expenditure $ 177,823 $ $ 177,823 Total Requirements $ 3,968,316 $ 20,000 $ 3,988,316 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-Q2_v1FY16-Exhibit-A-Q2_ lPW5 10 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2CS01.Elections Costs A request in the amount of$37,000 is being made for election costs associated with two charter amendments and one General Obligation bond measure on the November 3,2015 ballot.In addition, this request will pay for the legal notices related to three measures.This action will decrease General Fund contingency by$37,000 with an increase in transfers.Policy and Administration program expenditures will increase by$37,000. Fund 1 of 2 QI Q2 Revised Revised Budget Amendment Budget General Fund Resources Beginning Fund Balance $ 10,779,593 $ 10,779,593 Property Taxes $ 14,330,765 $ 14,330,765 Franchise Fees $ 5,909,165 S 5,909,165 Licenses&Permits S 1,352,420 S 1,352,420 Intergovernmental $ 5,442,785 $ 5,442,785 Charges for Services S 3,039,908 $ 3,039,908 Fines&Forfeitures S 873,006 S 873,006 Interest Earnings S 103,722 S 103,722 Miscellaneous S 56,432 $ 56,432 Other Financing Sources S - $ - Transfers In from Other Funds $ 57,750 $ 57,750 Requirements Community Development S 4,043,179 $ 4,043,179 Community Services S 22,294,039 S 22,294,039 Policy and Administration S 906,662 S 906,662 Public Works $ 4,256,072 S 4,256,072 Program Expenditures Total $ 31,599,952 $ $ 31,499,952 Debt Service S - $ - Loans S $ - Work-In-Progress S - S - Transfers to Other Funds $ 3,504,936 S 37,000 S 3,541,936 Contingency S 978,868 $ (37,000) $ 941,868 Total Budget $ 35,983,756 $ $ 35,983,756 Reserve For Future Expenditure $ 5,961,790 $ $ 5,961,790 Total Requirements $ 41,955,556 $ $ 41,945,546 I:\FIN\Budget 16\Amendments\Q2\FY36-Exhibit-A-Qz_viFY16-Exhibit-A-Q2_viCS1 11 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2CS0L Elections Costs A request in the amount of$37,000 is being made for election costs associated with two charter amendments and one General Obligation bond measure on the November 3,2015 ballot.In addition, this request will pay for the legal notices related to three measures.This action Nvill decrease General Fund contingency by$37,000 with an increase in transfers.Policy and Administration program expenditures will increase by$37,000. Fund 2 of 2 QI Q2 Revised Revised Budget Amendment Budget Central Service Fund Resources Beginning Fund Balance $ 387,372 $ 387,372 Property Taxes S - $ - Franchise Fees S S - Licenses&Permits $ 33,872 S 33,872 Intergovernmental S - $ - Charges for Services S 6,986,481 S 6,986,481 Fines&Forfeitures $ - S - Interest Earnings $ 22,593 S 22,593 Miscellaneous $ 19,900 $ 19,900 Other Financing Sources S - S - Transfers In from Other 141111IS S 733,624 S 37,000 S 770,824 Total Resources $ 8,184,042 $ 37,000 $ 8,221,042 Requirements Community Development $ - S - Community Services S - S - Policy and Administration S 7,849,297 S 37,000 S 7,886,297 Public Works S - 5 Program Expenditures Total $ 7,849,297 $ 37,000 $ 7,886,297 Debt Service S S Loans S Work-In-Progress S ti Transfers to Other Funds S S Contingency S 125,000 S 125,000 Total Budget $ 7,974,297 $ 37,000 $ 8,011,297 Reserve For Future Expenditure $ 209,745 $ - $ 209,745 Total Requirements $ 8,184,042 $ 37,000 $ 8,221,042 I:\FIN\Budget 16\Amendments\Q2\FY16-Exhibit-A-(D,2_vIFY16-Exhibit-A-Q2_v1CS1 12 FY 2016 Second Quarter Budget Supplemental Exhibit A Q2FIS01.Capital Improvement Program Support An additional appropriation of$15,000 is being made to increase the Accountant position by.20 FTE. The position is currently budgeted at.80 FTE.The added.20 FTE to this position will assist in meeting increased workload demands in accounting and reporting including the Capital Improvement Program. With the added.20 FTE,this position will become a fulltime equivalent of 1.0.This action will decrease contingency in the Central Service Fund by$15,000 with an equal increase in Policy and Administration program expenditures. QI Q2 Revised Revised Budget Amendment Budget Central Service Fund Resources Beginning Fund Balance $ 387,372 $ 387,372 Property Taxes $ - Franchise Fees S - S Licenses&Permits $ 33,872 S 33,872 Intergovernmental S - S - Charges for Services S 6,986,481 S 6,986,481 Fines&Forfeitures $ - $ - Interest Earnings S 22,593 S 22,593 Miscellaneous 5 19,9W S 19,900 Other Financing Sources $ - $ - Transfers In from Othcr Funds S 733,824 $ 733,824 Total Rewaaxam $ 8,184,042 $ $- 8;184,042 Requirements Community Development S - S - Community Services S $ - Policy and Administration S 7,849,297 S 15,0(X) S 7,864,297 Public Works S - $ - Program Expenditures Total $ 7,849,297 $ 15,000 $ 7,864,297 Debt Service S - $ - Loans S S Work-In-Progress S $ Transfers to Other Funds S - S - Contingeencv S 125,000 $ (15,000) S 110,000 Total Budget $ 7,974,297 $ $ 7,974,297 Reserve For Future Expenditure $ 209,745 $ $ 209,745 Total Requirements $ 8,184,042 I:\FIN\Budget 16\Amendments\02\FY16-Exhibit-A-Q221FY16-Exhibit-A-Q2_viFlS1 13 FY 2015-16 Second Quarter Amendment Exhibit B Project#TBD Bull Mountain Park Design and construction of a paved ADA accessible trail through Bull i\Iountain Park from Woodshire Lane to Alpine Crest Way.Additional fund request will help to serve as a match for the Friend of Bull Mountain Park Nature in Neighborhood's grant from Metro. Original Revised Budget Budget Projected FY 2016 This Change FY 2016 2017 Project Total Internal Expenses Design and Engineering - - - - Project Management - - - 15,000 15,000 Construction Management - - - - - Total - - - 157000 15,000 External Expenses Public Involvement - - - - - Land/Right of Way Acquisition - - - - - Design and Engineering - 20,000 20,000 - 20,000 Construction - - - 50,000 50,000 Contingency - - - 15,000 15,000 Total - 20,000 20,000 65,000 85,000 Total Project Expense - 20,000 20,000 80,000 100,000 Revenue Funding Source Park SDC - 20,000 20,000 80,000 100,000 Total Project Revenues - 20,000 20,000 80,000 100,000 FY 2016 Second Quarter Supplemental Exhibit-C Summary of Budget Changes Adopted Revised Budget Amendment Budget Affected City Funds Resources Beginning Fund Balance $ 17,089,257 $ 1,893 $ 17,091,150 Property Taxes $ 14,330,765 S - $ 14,330,765 Franchise Fees $ 5,909,165 $ $ 5,909,165 Special Assessments $ - $ $ Licenses&Permits $ 1,886,740 $ - $ 1,886,740 Intergovernmental $ 8,734,672 $ 63,315 $ 8,797,987 Charges for Services S 11,617,321 $ 1,940 $ 11,619,261 Fines&Forfeitures $ 873,006 S - S 873,006 Interest Earnings S 305,177 $ - $ 305,177 Miscellaneous S 282,241 S 2,340 S 284,581 Other Financing Sources $ - $ - S - Transfers In from Other Funds S 6,843,135 S 58,275 S 6,901,410 Total Resources $ 67,871,479 $ 127,763 $ 67,999,242 Requirements Community Development S 4,043,179 $ - $ 4,043,179 Community Services $ 22,294,039 $ 65,698 $ 22,359,737 Policy&Administration $ 8,755,959 $ 52,000 $ 8,807,959 Public Works S 10,620,619 $ 10,290 $ 10,630,909 Program Expenditures Total $ 45,713,796 $ 127,988 $ 45,841,784 Debt Service $ 592,425 $ - $ 592,425 Loans S - $ - $ - Work-In-Progress S 4,658,054 $ 20,000 S 4,678,054 Transfers to Other Funds S 5,447,355 S 66,275 S 5,513,630 Contingency S 1,843,868 $ (86,500) $ 1,757,368 Total Budget $ 58,255,498 $ 127,763 $ 58,383,261 Reserve For Future Expenditure $ 9,615,981 $ - $ 9,615,981 Total Requirements $ 67,871,479 5 127,763 $ 67,999,242 1 of 8 FY 2016 Second Quarter Supplemental Exhibit-C Summary of Budget Changes Reference Budget Items: Q2PD01,Q2PD02,Q2PW01,Q2PW02,Q2CS01 Q1 Q2 Revised Revised Budget Amendment Budget General Fund Resources Beginning Fund Balance $ 10,779,593 $ 1,893 $ 10,781,486 Property Taxes $ 14,330,765 $ - $ 14,330,765 Franchise Fees $ 5,909,165 S - $ 5,909,165 Licenses&Permits $ 1,352,420 $ - $ 1,352,420 Intergovernmental S 5,442,785 $ 63,315 $ 5,506,100 Charges for Services S 3,039,908 $ 1,940 $ 3,041,848 Fines&Forfeitures $ 873,006 S - S 873,006 Interest Earnings $ 103,722 S - $ 103,722 Miscellaneous $ 56,432 $ 2,340 $ 58,772 Other Financing Sources $ - $ - $ - Transfers In from Other Funds $ 57,750 $ S 57,750 Total Resources $ 41,945,546 $ 69,488 $ 42,015,034 Requirements Community Development $ 4,043,179 $ - $ 4,043,179 Community Services S 22,294,039 $ 65,698 $ 22,359,737 Policy and Administration $ 906,662 $ - $ 906,662 Public Works $ 4,256,072 $ 3,790 S 4,259,862 Program Expenditures Total $ 31,499,952 $ 69,488 $ 31,569,440 Debt Service S - $ - S - Loans S S - $ - Work-In-Progress $ $ - S - Transfers to Other Funds S 3,504,936 $ 38,275 S 3,543,211 Contingency $ 978,868 S (38,275) S 940,593 Total Budget $35,983,756 $ 69,488 $ 36,053,244 Reserve For Future Expenditure $ 5,961,790 $ - $ 5,961,790 Total Requirements $41,945,546 $ 69,488 $ 42,015,034 2 of 8 FY 2016 Second Quarter Supplemental Exhibit-C Summary of Budget Changes Reference Budget Items: QICSOI,Q1FIS01 Q1 Q2 Revised Revised Budget Amendment Budget Central Service Fund Resources Beginning Fund Balance $ 387,372 $ - $ 387,372 Property Taxes $ $ - $ - Franchise Fees $ - $ $ - Licenses&Permits $ 33,872 $ $ 33,872 Intergovernmental $ - $ $ - Charges for Services $ 6,986,481 S $ 6,986,481 Fines&Forfeitures S - S $ - Interest Earnings $ 22,593 $ $ 22,593 Miscellaneous $ 19,900 $ S 19,900 Other Financing Sources $ - $ S - Transfers In from Other bunds $ 733,824 S 37,000 S 770,824 Total Resources $ 8,184,042 $ 37,000 $ 8,221,042 Requirements Community Development S - $ $ Community Services S - $ $ - Policy and Administration $ 7,849,297 $ 52,000 S 7,901,297 Public Works S - S - S - Program Expenditures Total $7,849,297 $ 52,000 $ 7,901,297 Debt Service S - $ - $ - Loans S S $ Work-In-Progress S - S $ Transfers to Other Funds S - S $ Contingency S 125,000 S (15,000) $ 110,000 Total Budget $7,974,297 $ 37,000 $ 8,011,297 Reserve For Future Expenditure $ 209,745 $ - $ 209,745 Total Requirements $ 8,184,042 $ 37,000 $ 8,221,042 3of8 FY 2016 Second Quarter Supplemental Exhibit-C Summary of Budget Changes Reference Budget Items:Q2PW01 Q1 Q2 Revised Revised Budget Amendment Budget Gas Tax Fund Resources Beginning Fund Balance $ 1,028,122 $ - $ 1,028,122 Property"Taxes $ - $ S - Franchise Fees $ - $ S - Licenses&Permits $ 5,872 $ $ 5,872 Intergovernmental $ 3,070,117 $ $ 3,070,117 Charges for Services $ - $ $ - Fines&Forfeitures $ - $ - $ - Interest Earnings $ 55,732 $ $ 55,732 Miscellaneous $ 62,818 $ $ 62,818 Other Financing Sources $ - $ - S - Transfers In from Other Funds S 135,000 $ 1,275 S 136,275 Total Resources $ 4,357,661 $ 1,275 $ 4,358,936 Requirements Community Development S - $ - $ - Community Services S $ - $ - Policy and Administration S $ - $ - Public Works S 2,201,046 S 1,275 $ 2,202,321 Program Expenditures Total $ 2,201,046 $ 1,275 $ 2,202,321 Debt Service S 592,425 $ - S 592,425 Loans $ - $ S - Work-In-Progress $ - $ $ - Transfers to Other Funds S 552,639 $ $ 552,639 Contingency S 200,000 $ $ 200,000 Total Budget $ 3,546,110 $ 1,275 $ 3,547,385 Reserve For Future Expenditure $ 811,551 $ - $ 811,551 Total Requirements $ 4,357,661 $ 1,275 $ 4,358,936 oF� FY 2016 Second Quarter Supplemental Exhibit-C Summary of Budget Changes Reference Budget Items:Q2PW04 QI Q2 Revised Revised Budget Amendment Budget Sanitary Sewer Fund Resources Beginning Fund Balance $ 3,595,376 $ - $ 3,595,376 Property Taxes S - $ $ - Franchise Fees S - $ $ - Licenses&Permits S 16,549 $ $ 16,549 Intergovernmental $ 221,770 $ S 221,770 Charges for Services $ 1,590,932 S $ 1,590,932 Fines&Forfeitures S - $ $ - Interest Earnings S 100,333 $ $ 100,333 Miscellaneous S 143,091 $ S 143,091 Other Financing Sources S $ $ Transfers In from Other Funds $ $ Total Resources $ 5,668,051 $ - $ 5,668,051 Requirements Community Development S - S $ - Community Services S S S Policy and Administration S S S - Public'%'orks S 1,960,087 S S 1,960,087 Program Expenditures Total $ 1,960,087 $ - $ 1,960,087 Debt Service $ - $ - $ - Loans S - S - $ - Work-In-Progress $ 984,693 S - $ 984,693 Transfers to Other Funds $ 85,434 S 8,000 S 93,434 Contingency $ 400,000 $ (8,000) S 392,000 Total Budget $ 3,430,214 $ - $ 3,430,214 Reserve For Future Expenditure $ 2,237,837 $ - $ 2,237,837 Total Requirements $ 5,668,051 $ - $ 5,668,051 Sc�E FY 2016 Second Quarter Supplemental Exhibit-C Summary of Budget Changes Reference Budget Items:Q2PW05 Q2 Adopted Revised Budget Amendment Budget Parks SDC Fund Resources Beginning Fund Balance $ 1,000,054 $ - $ 1,000,054 Property Taxes $ $ S Franchise Fees $ $ S Special Assessments S S S - Licenses&Permits S 478,027 S $ 478,027 Intergovernmental $ - $ $ - Charges for Services S $ S Fines&Forfeitures S $ S Interest Earnings $ 19,782 S S 19,782 Miscellaneous S - S S - Other Financing Sources S $ S Transfers In from Other Funds S S S Total Resources $ 1,497,863 $ $ 1,497,863 Requirements Community Development S - S $ - Community Services S S $ Policy and Administration S S S Public Works S $ $ Program Expenditures Total $ - $ - $ - Debt Service S S $ Loans S $ $ Work-In-Progress S 6,800 S - $ 6,800 Transfers to Other Funds S 1,180,414 S 20,000 S 1,200,414 Contingency S 100,000 $ (20,000) $ 80,000 Total Budget $ 1,287,214 $ - $ 1,287,214 Reserve For Future Expenditure $ 210,649 $ - $ 210,649 Total Requirements $ 1,497,863 $ - $ 1,497,863 6of8 FY 2016 Second Quarter Supplemental Exhibit-C Summary of Budget Changes Reference Budget Items:Q2PW05 QI Q2 Revised Revised Budget Amendment Budget Parks Capital Fund Resources Beginning Fund Balance $ 298,740 $ - $ 298,740 Property Taxes S - S S - Franchise Fees S S $ Special Assessments S 5 $ Licenses&Permits S 5 S Intergovernmental S $ - S Charges for Services $ $ - S Fines&Forfeitures $ $ $ Interest Earnings $ 3,015 S $ 3,015 Miscellaneous S - S S - Other Financing Sources $ - S $ - Transfers In from Other Funds S 3,666,561 S 20,000 S 3,686,561 Total Resources $ 3,968,316 $ 20,000 $ 3,988,316 Requirements Community Development S - S - S - Community Services S S S - Policy and Administration S S S Public Works $ S $ Program Expenditures Total $ - $ - $ - Debt Service $ S $ - Loans $ S - $ - Work-In-Progress $ 3,666,561 $ 20,000 $ 3,686,561 Transfers to Other Funds S 123,932 $ - $ 123,932 Contingency S - S - $ - Total Budget $ 3,790,493 $ 20,000 $ 3,810,493 Reserve For Future Expenditure $ 177,823 $ - $ 177,823 Total Requirements $ 3,968,316 $ 20,000 $ 3,988,316 �otS FY 2016 Second Quarter Supplemental Exhibit-C Summary of Budget Changes Reference Budget Items:Q2PW03 Adopted Revised Budget Amendment Budget Parks Utility Fund Resources Beginning Fund Balance $ $ $ - Property Taxes S $ $ Franchise Fees S $ $ Special Assessments $ S $ Licenses&Permits $ $ $ Intergovernmental S $ $ Charges for Services S S $ Fines&Forfeitures S $ $ Interest Earnings S S $ Miscellaneous S S $ Other Financing Sources S S $ Transfers In from Other Funds S 2,250,000 S S 2,250,000 Total Resources $ 2,250,000 $ - $2,250,000 Requirements Community Development S - $ $ Community Services $ $ $ Policy and Administration $ S S Public Works S 2,203,414 $ 5,225 S 2,208,639 Program Expenditures Total $ 2,203,414 $ 5,225 $2,208,639 Debt Service $ - $ - S Loans S S S Work-In-Progress S S $ Transfers to Other Funds S $ $ Contingency S 40,000 S (5,225) S 34,775 Total Budget $ 2,243,414 $ - $ 2,243,414 Reserve For Future Expenditure $ 6,586 $ $ 6,586 Total Requirements $ 2,250,000 $ - $2,250,000 8of8