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Resolution No. 16-23 CITY OF TIGARD, OREGON TIGARD CITY COUNCIL RESOLUTION NO. 16- a3 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 2017. WHEREAS,four hearings by the Tigard Budget Committee on the budget document,as proposed by the City Manager,were duly called and held on April 20, 2016,April 25,2016,May 2,2016,and May 9,2016 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, 2016 was duly approved and recommended to the City Council by the regularly constituted Budget Committee at its meeting on May 9, 2016,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, the budget as approved by the Budget Committee includes a $1,000,000 Rainy Day Reserve as part of the General Fund Reserves for Future Expenditures;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 14, 2016, where all interested persons were afforded an opportunity to appear and be heard with respect to the budget; NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that: SECTION 1: The Council adopts the budget for FY 2016-17 as approved by council following the budget hearing on June 14,2016. SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1,2016,are shown on the attached—Exhibit A Schedule of Appropriations as approved by Budget Committee on May 9,2016 with adjustments made by council during the hearing on June 14,2016. 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$2,360,000 for debt service on general obligation bonds; and that these taxes are hereby imposed and categorized for tax year 2016-17 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 $2,360,000 SECTION 4: This resolution is effective immediately upon passage. RESOLUTION NO. 16-.2 3 Pap-e 1 �h. PASSED: This ly dap of Qv 11-d 2016. Mayo City of Tigard ATTEST: �! City Recorder-City of Tigarg RESOLUTION NO. 16,23 Page 2 Budget Committee Council Fund Program Proposed Changes Approved Changes Adopted General Fund Policy and Administration 837,595 0 837,595 0 837,595 Community Development 3,646,043 40,000 3,686,043 109,000 3,795,043 Community Services 22,689,234 385,137 23,074,371 130,000 23,204,37.1 Public Works 4,289,438 0 4,289,438 0 4,289,438 Debt Service 0 0 0 0 0 Loan to CCDA 0 0 0 0 0 Transfer 1,530,439 215,000 1,745,439 100,000 1,845,439 Capital Improvements 0 0 0 0 0 Contingency 1,173,000 0 1,173,000 0 1,173,000 34,165,748 640,137 34,805,885 339,000 35,144,885 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 2,243,370 0 2,243,370 0 2,243,370 Debt Service 584,561 0 584,561 0 584,561 Loan to CCDA 0 0 0 0 0 Transfer 1,019,001 0 1,019,001 5,280 1,024,281 Capital Improvements 0 0 0 0 0 Contingency 200,000 0 200,000 0 200,000 4,046,932 0 4,046,932 5,280 4,052,212 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 307,899 0 307,899 0 307,899 Loan to CCDA 0 0 0 0 0 Transfer 334,668 0 334,668 0 334,668 Capital Improvements 0 0 0 0 0 Contingency 300,000 0 300,000 0 300,000 942,567 0 942,567 0 942,567 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 303,121 0 303,121 0 303,121 Capital Improvements 0 0 0 0 0 Contingency 50,000 0 50,000 0 50,000 353,121 0 353,121 0 353,121 Building Fund Policy and Administration 0 0 0 0 0 Community Development 2,414,784 0 2,414,784 0 2,414,784 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 2,664,784 0 2,664,784 0 2,664,784 Criminal Forfeiture Fund Policy and Administration 0 0 0 0 0 Community Development 0 0 0 0 0 Community Services 150,000 0 150,000 0 150,000 Public Works 0 0 0 0 0 Debt Service 0 0 0 0 0 Loan to CCDA 0 0 0 0 0 Transfer 2,744 0 2,744 0 2,744 Capital Improvements 0 0 0 0 0 Contingency 0 0 0 0 0 152,744 0 152,744 0 152,744 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 153,382 0 153,382 0 153,382 Capital Improvements 0 0 0 0 0 Contingency 50,000 0 50,000 0 50,000 203,382 0 203,382 0 203,382 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 2,275,582 85,000 2,360,582 100,000 2,460,582 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 2,375,582 85,000 2,460,582 100,000 2,560,582 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 103,100 0 103,100 0 103,100 Loan to CCDA 0 0 0 0 0 Transfer 1,536 0 1,536 0 1,536 Capital Improvements 0 0 0 0 0 Contingency 0 0 0 0 0 104,636 0 104,636 0 104,636 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 2,193,200 0 2,193,200 0 2,193,200 Loan to CCDA 0 0 0 0 0 Transfer 1,352 0 1,352 0 1,352 Capital Improvements 0 0 0 0 0 Contingency 0 0 0 0 0 2,194,552 0 2,194,552 0 2,194,552 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 16,794 0 16,794 0 16,794 Capital Improvements 315,000 0 315,000 0 315,000 Contingency 50,000 0 50,000 0 50,000 381,794 0 381,794 0 381,794 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 87,486 0 87,486 0 87,486 Capital Improvements 0 0 0 0 0 Contingency 250,000 0 250,000 0 250,000 337,486 0 337,486 0 337,486 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 249,339 0 249,339 74,800 324,139 Capital Improvements 0 0 0 0 0 Contingency 50,000 0 50,000 -50,000 0 299,339 0 299,339 24,800 324,139 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 313,900 0 313,900 0 313,900 Capital Improvements 1,985,000 0 1,985,000 0 1,985,000 Contingency 200,000 0 200,000 0 200,000 2,498,900 0 2,498,900 0 2,498,900 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 221,015 0 221,015 0 221,015 Capital Improvements 0 0 0 0 0 Contingency 50,000 0 50,000 0 50,000 271,015 0 271,015 0 271,015 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 0 0 0 0 0 Capital Improvements 2,922,000 0 2,922,000 188,319 3,110,319 Contingency 0 0 0 0 0 2,922,000 0 2,922,000 188,319 3,110,319 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 1,285,000 0 1,285,000 0 1,285,000 Capital Improvements 0 0 0 0 0 Contingency 0 0 0 0 0 1,285,000 0 1,285,000 0 1,285,000 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 930,726 0 930,726 155,319 1,086,045 Capital Improvements 0 0 0 0 0 Contingency 100,000 0 100,000 -52,319 47,681 1,030,726 0 1,030,726 103,000 1,133,726 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 200,000 0 200,000 0 200,000 Capital Improvements 7,172,044 0 7,172,044 88,000 7,260,044 Contingency 0 0 0 0 0 7,372,044 0 7,372,044 88,000 7,460,044 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 2,181,253 0 2,181,253 0 2,181,253 Debt Service 0 0 0 0 0 Loan to CCDA 0 0 0 0 0 Transfer 164,726 0 164,726 0 164,726 Capital Improvements 900,000 0 900,000 260,111 1,160,111 Contingency 400,000 0 400,000 0 400,000 3,645,979 0 3,645,979 260,111 3,906,090 V ViiLt! ViJ�J VZ iii i i�Vi f�iaiiiVl �V 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 1,999,819 0 1,999,819 0 1,999,819 Debt Service 0 0 0 0 0 Loan to CCDA 0 0 0 0 0 Transfer 215,286 0 215,286 5,280 220,566 Capital Improvements 862,000 0 862,000 188,611 1,050,611 Contingency 200,000 0 200,000 0 200,000 3,277,105 0 3,277,105 193,891 3,470,996 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 37,017 0 37,017 0 37,017 Capital Improvements 0 0 0 0 0 Contingency 50,000 0 50,000 0 50,000 87,017 0 87,017 0 87,017 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 7,249,963 0 7,249,963 0 7,249,963 Debt Service 0 0 0 0 0 Loan to CCDA 0 0 0 0 0 Transfer 10,917,509 0 10,917,509 88,798 11,006,307 Capital Improvements 0 0 0 0 0 Contingency 500,000 0 500,000 0 500,000 18,667,472 0 18,667,472 88,798 18,756,270 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 2,720,960 0 2,720,960 0 2,720,960 Capital Improvements 0 0 0 0 0 Contingency 100,000 0 100,000 0 100,000 2,820,960 0 2,820,960 0 2,820,960 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 51,935 0 51,935 0 51,935 Capital Improvements 10,346,000 0 10,346,000 86,158 10,432,158 Contingency 0 0 0 0 0 10,397,935 0 10,397,935 86,158 10,484,093 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 8,393,284 0 8,393,284 0 8,393,284 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 8,393,284 0 8,393,284 0 8,393,284 Budget Committee Council Fund Program Proposed Changes Approved Changes Adopted Central Services Fund Policy and Administration 8,041,081 0 8,041,081 41,168 8,082,249 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 250,000 0 250,000 0 250,000 8,291,081 0 8,291,081 41,168 8,332,249 Fleet/Property Management Fund Policy and Administration 1,911,913 130,000 2,041,913 0 2,041,913 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 1,986,913 130,000 2,116,913 0 2,116,913 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 270 0 270 31,000 31,270 Capital Improvements 0 0 0 0 0 Contingency 25,000 0 25,000 -25,000 0 75,270 0 75,270 6,000 81,270 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 10,840,589 130,000 10,970,589 41,168 11,011,757 Community Development 6,060,827 40,000 6,100,827 109,000 6,209,827 Community Services 22,839,234 385,137 23,224,371 130,000 23,354,371 Public Works 20,239,425 85,000 20,324,425 100,000 20,424,425 Debt Service 11,582,044 0 11,582,044 0 11,582,044 Loan to CCDA 0 0 0 0 0 Transfer 20,858,206 215,000 21,073,206 460,477 21,533,683 Capital Improvements 24,502,044 0 24,502,044 811,199 25,313,243 Contingency 4,423,000 0 4,423,000 -127,319 4,295,681 121,345,369 855,137 122,200,506 1,524,525 123,725,031 txnibit b Technical Adjustments to the 2016- 17 Approved Budget Summary Below are Technical Adjustments. Technical Adjustments are changes to the Approved Budget that come as recommendations from staff. Each item below has a brief description and then details the change to the Schedule of Appropriations. Please note that each adjustment is presented with its impact, they are not cumulative. City Operations #1. System Infrastructure Budgets-An additional appropriation is required to budget for system infrastructure work in the Capital Improvement Program. The system infrastructure budget accounts for staff time related to unidentified capital projects such as preliminary engineering work.A total of$241,699 is needed among the following funds: Stormwater Fund ($96,1111;Sanitary Sewer Fund {$46,111);Parks SDC 1$50,3191;Water Fund 1$49,1581. Reserves in the above-mentioned funds will decrease by their corresponding amounts. In addition, transfers from the Parks SDC Fund to the Parks Capital Fund will increase by$50,319, and$49,158 from the Water Fund to the Water CIP Fund. Stormwater Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 1,999,819 0 1,999,819 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 215,286 0 215,286 Capital Improvements 862,000 96,111 958,111 Contingency 200,000 0 200,000 Total Fund $3,277,105 $96,111 $3,373,216 1 I PaLye Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 2,181,253 0 2,181,253 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 164,726 0 164,726 Capital Improvements 900,000 46,111 946,111 Contingency 400,000 0 400,000 Total Fund 53,645,979 $46,1.,• $3,692,090 Parks SDC Fund Recommended Recommended Program :\pproved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 930,726 50,319 981,045 Capital Improvements 0 0 0 Contin en 100,000 -50,319 49,681 otal Fund $1,030,726 1 030 Parks Capital Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 0 0 0 Capital Improvements 2,922,000 50,319 2,972,319 Contin en 0 0 0 to uri 2,922,00 550,31 - —S-297, 1 3 2 1 Paae Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 7,249,963 0 7,249,963 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 10,917,509 49,158 10,966,667 Capital Improvements 0 0 0 Contingency 500,000 0 500,000 Total Fund $18,667,472 $49,158 $18 716 630 Water CIP Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 51,935 0 51,935 Capital Improvements 10,346,000 49,158 10,395,158 Contingencl 0 0 0 Total Fund $10,397,935' X49,15 #2: Community Planning & Development Grant (CPDG)—In March 2016,the city was awarded a CPDG in the amount of$145,250 to implement the Tigard Triangle Strategic Plan. Implementation deliverables include a Streetscape Design, Opportunity Site Analysis, and an Urban Renewal Plan.A total of $36,250 was appropriated in the FY 2016 Adopted Budget. This adjustment will recognize the remaining revenue and expense of$109,000 in the Community Development program budget in FY 2017. General Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $837,595 $0 $837,595 Comm. Develop. 3,686,043 109,000 3,795,043 Comm. Services 23,074,371 0 23,074,371 Public Works 4,289,438 0 4,289,438 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 1,745,439 0 1,745,439 Capital Improvements 0 0 0 Contingency 1,173,000 0 1,173,000 Vital Fund'. 4,805,885 EFT-34,914,885 3 1 Page #3: Limited Duration Risk Assistant—Risk Management A .50 f illtime equivalent (FTE) Limited Duration Risk Assistant position is being requested in order to replace staff reductions resulting from the retirement of a long term employee as well as the transfer of a full time position to the City Manager's office. As a result, Risk has gone from a staffing level of 2.30 FTE to a 1.50 FTE which makes it difficult to manage the on-going risk related duties and address complex caseloads. The additional.50 FTE Limited Duration Risk Assistant will help to meet the daily needs of the division as well as allow time to better assess the long-term needs of the department.The position will be partially paid by underfilling a 40 hours/week position at 32 hours/week in Human Resources. To pay the remainder of the 0.5FTE increase, a one-time transfer of$31,000 is being requested from the Insurance Fund that will be used to pay for the limited duration position. Transfers will increase with an increase in the Central Services Fund of$41,168 in the Policy and Administration program expenditures. Insurance Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $50,000 $0 $50,000 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 270 31,000 31,270 Capital Improvements 0 0 0 Con ingency 25,000 -25,000 0 otal Fund'` _ $75,270 ;$6,000 w. $81,2 Central Services Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $8,041,081 $41,168 $8,082,249 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 0 0 0 Capital Improvements 0 0 0 Contingency 250,000 0 250,000 Total Fund $8,291,081 $41,168 $8,332,24 4 1 Page Capital Improvement Program (CIP) — Carry forwards Carry forwards are items that are budgeted in FY 2015-16,but will not be completed during the fiscal year. Since the budget for these items is not fully expended, the ending fund balance in FY 2015-16 is higher by the amount of unexpended budget. This then creates a higher beginning fund balance for FY 2016-17. The additional beginning fund balance is the resource that offsets the added expenditure in FY 2016-17. These items do not impact the ending fund balance for FY 2016-17. #1. Streets System A carry forward totaling$88,000 is required to pay for the continued widening of the roadway along with the replacement of the waterline for the 95023-Walnut Street Improvements project.As a result, the beginning fund balance within the following funds will increase: Gas Tax {$5,280},Underground Utility {$74,800}, Stormwater {$5,280},and Water {$2,640). In turn, transfers will increase with an increase in capital program expenditures by$88,000 in the Transportation CIP fund. Underground Utility Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 249,339 74,800 324,139 Capital Improvements 0 0 0 Contin enc 50,000 -50,000 0 otal Fund `"- 24,139 Gas Tax Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 2,243,370 0 2,243,370 Debt Service 584,561 0 584,56 Loan to CCDA 0 0 0 Transfers 1,019,001 5,280 1,024,281 Capital Improvements 0 0 0 Contingency 200,000 0 200,000 Lotal Fund`. $4,046,932 $5,280 $4,052,212 5 I' a �4c Stormwater Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 1,999,819 0 1,999,819 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 215,286 5,280 220,566 Capital Improvements 862,000 0 862,000 Contingency 200,000 0 200,000 Total Fund $3,277,105 $5,280 x$3,282, Water Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 7,249,963 0 7,249,963 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 10,917,509 2,640 10,920,149 Capital Improvements 0 0 0 Contingency 500,000 0 500,000 Total Funcl 18,667,472 $2,640 $18,670,112 Transportation CIP Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 200,000 0 200,000 Capital Improvements 7,172,044 88,000 7,260,044 Contingency 0 0 0 Ir otal Fund MMN �7,372,044 ,00 7 460,044 61Paze #2. Parks System A carry forward of a $33,000 Department of Environmental Quality (DEQ) grant is being requested for work on the 92016-03-Oak Savanna Overlook at Dirksen Nature Park. In addition, a total of$105,000 is being carry forward from FY 2016 into FY 2017 for the 92046-Fanno Creek Trail Connection project that was awarded the $4.4M Regional Flexible Funds (RFFA) grant.As a result,the beginning fund balance in the Parks SDC fund will increase by$103,000. Transfers will increase. Capital program expenditures will increase by $138,000 within the Parks Capital Fund. Parks SDC Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 930,726 105,000 1,035,726 Capital Improvements 0 0 0 Contingency 100,000 -2,000 98,000 Total Fund $1,030,726 $103,000 $1,133,726 Parks Capital Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 0 0 0 Capital Improvements 2,922,000 138,000 3,060,000 Contin&ency 0 0 0 Total Fund $2,922,000 $138,000 7 1 Page A total of$214,000 is being carried over for the 93013-East Tigard Sewer Replacement project {$45,000}; and the 93054-Walnut Street Sanitary Sewer project {$169,000}.As a result,reimbursement revenue from CWS will increase by$45,000 and the beginning fund balance in the Sanitary Sewer Fund will increase by $169,000 with an equal increase in capital program expenditures. Sanitary Sewer Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 2,181,253 0 2,181,253 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 164,726 0 164,726 Capital Improvements 900,000 214,000 1,264,000 Contin enc 400,000 0 400,000 `Total Fund �` , , 83,859,979: #4. Stormwater System A carryover of$92,500 is needed to continue construction of the storm drainage system for the 94033- Canterbury Lane Storm Line Upgrade project. This action will show an increase in the beginning fund balance by$92,500 in the Stormwater Fund with an equal increase in capital program expenditures. Stormwater Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 1,999,819 0 1,999,819 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 215,286 0 215,286 Capital Improvements 862,000 92,500 954,500 Contingency 200,000 0 200,000 'otal Fund 3,277,105 $3,369,6 8 Page #5. Water System The 96046-Red Rock Creek Waterline Relocation project requires a carry forward of$37,000 for continued design work. As a result, the beginning fund balance within the Water Fund will increase by$37,000. Transfers will increase with an increase in capital expenditures of$37,000 in the Water CIP Fund. Water Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 7,249,963 0 7,249,963 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 10,917,509 37,000 10,954,509 Capital Improvements 0 0 0 Contin enc T 500,000 0 500,000 Total Fund $18,667,472 $37,000:: 18,704,472 Water CIP Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 0 0 0 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 51,935 0 51,935 Capital Improvements 10,346,000 37,000 10,383,000 Contingency 0 0 0 Total Fund $10,397,935 $37,000, '$10,434,935 91Page Amended — Changes by Council during Budget Hearing During the budget hearing on June 14,2016,Tigard City Council made additional changes to the Approved Budget in the course of adopting the FY2017 Adopted Budget. The Council made two changes. 1. Council added 1.0 FTE Police Officer. The officer will cost$115,000 in ongoing expenses with an additional$15,000 in one-time expenses for a total increase in appropriations of$130,000 in FY2017. There is no additional General Fund revenue to offset the cost of the position. 2. Council expanded the Recreation program. Tigard City Council increased appropriations in the Parks and Recreation Division of Public Works by$100,000. This is intended to implement the services outlined in Year 2 of the MIG Recreation Study. Included in the appropriations is a 0.5 FTE Administrative Specialist II. There is no additional General Fund revenue to offset the cost of the change in appropriations. General Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $837,595 $0 $837,595 Comm. Develop. 3,686,043 0 3,686,043 Comm. Services 23,074,371 130,000 23,204,371 Public Works 4,289,438 0 4,289,438 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 1,745,439 100,000 1,845,439 Capital Improvements 0 0 0 Contingence 1,173,000 0 1,173,000 Total Fund $34,805,885 $230,000 $35,035,885 Parks Utility Fund Recommended Recommended Program Approved Council Change Adopted Policy&Admin. $0 $0 $0 Comm. Develop. 0 0 0 Comm. Services 0 0 0 Public Works 2,360,582 100,000 2,460,582 Debt Service 0 0 0 Loan to CCDA 0 0 0 Transfers 0 0 0 Capital Improvements 0 0 0 Contingency 100,000 0 100,000 z Total Fund $2,460,582 4W, $100,0A $2,560,5$2 10 1 Page