Resolution No. 17-28 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 17-;?
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 2018.
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 19, 2017, April 24, 2017,and May 1, 2017, 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, 2017 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on May 1,
2017,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 Emergency 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 13, 2017, 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 2017-18 as approved by council following the budget
hearing on June 13,2017.
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1,2017,are shown
on the attached—Exhibit A Schedule of Appropriations as approved by Budget Committee
on May 1,2017 with adjustments made by council during the hearing on June 13,2017.
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$2,306,000 for debt service on general obligation bonds; and that these taxes are
hereby imposed and categorized for tax year 2017-18 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 $2,306,000
RESOLUTION NO. 17-
Page 1
SECTION 4: This resolution is effective immediately upon passage.
PASSED: This_�day of 2017.
May City of Tigard
ATTEST:
City Recorder-City of Tiga
RESOLUTION NO. 17-,�
Page 2
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Fund
Policy and Administration 850,598 16,000 866,598 0 866,598
Community Development 3,863,116 0 3,863,116 0 3,863,116
Community Services 23,865,391 0 23,865,391 40,045 23,905,436
Public Works 4,914,851 0 4,914,851 0 4,914,851
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 1,000 1,000
Transfer 1,913,426 0 1,913,426 0 1,913,426
Capital Improvements 0 0 0 0 0
Contingency 1,295,000 0 1,295,000 0 1,295,000
36,702,382 16,000 36,718,382 41,045 36,759,427
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 2,306,702 0 2,306,702 25,000 2,331,702
Debt Service 585,000 0 585,000 0 585,000
Loan to CCDA 0 0 0 0 0
Transfer 1,375,987 0 1,375,987 0 1,375,987
Capital Improvements 0 0 0 0 0
Contingency 200,000 0 200,000 0 200,000
4,467,689 0 4,467,689 25,000 4,492,689
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 310,000 0 310,000 0 310,000
Loan to CCDA 0 0 0 0 0
Transfer 239,829 0 239,829 0 239,829
Capital Improvements 0 0 0 0 0
Contingency 300,000 0 300,000 0 300,000
849,829 0 849,829 0 849,829
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Cotnmittee 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 303,913 0 303,913 0 303,913
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
353,913 0 353,913 0 353,913
Building Fund
Policy and Administration 0 0 0 0 0
Community Development 2,309,303 0 2,309,303 0 2,309,303
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
2,559,303 0 2,559,303 0 2,559,303
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 3,263 0 3,263 0 3,263
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
153,263 0 153,263 0 153,263
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 193,045 0 193,045 0 193,045
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
243,045 0 243,045 0 243,045
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 2,510,194 0 2,510,194 110,000 2,620,194
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
2,610,194 0 2,610,194 110,000 2,720,194
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 107,000 0 107,000 0 107,000
Loan to CCDA 0 0 0 0 0
Transfer 1,725 0 1,725 0 1,725
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
108,725 0 108,725 0 108,725
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 2,235,000 0 2,235,000 0 2,235,000
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
2,235,000 0 2,235,000 0 2,235,000
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 0 0 0 0 0
Capital Improvements 100,000 0 100,000 0 100,000
Contingency 50,000 0 50,000 0 50,000
150,000 0 150,000 0 150,000
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 961,262 0 961,262 0 961,262
Capital Improvements 0 0 0 0 0
Contingency 250,000 0 250,000 0 250,000
1,211,262 0 1,211,262 0 1,211,262
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 77,417 0 77,417 0 77,417
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
127,417 0 127,417 0 127,417
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 322,557 0 322,557 0 322,557
Capital Improvements 2,350,000 0 2,350,000 0 2,350,000
Contingency 200,000 0 200,000 0 200,000
2,872,557 0 2,872,557 0 2,872,557
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 13,340 0 13,340 0 13,340
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
63,340 0 63,340 0 63,340
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 5,073,627 0 5,073,627 285,000 5,358,627
Contingency 0 0 0 0 0
5,073,627 0 5,073,627 285,000 5,358,627
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 1,560,000 0 1,560,000 0 1,560,000
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
1,560,000 0 1,560,000 0 1,560,000
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 1,446,755 0 1,446,755 169,700 1,616,455
Capital Improvements 0 0 0 0 0
Contingency 100,000 0 100,000 -20,000 80,000
1,546,755 0 1,546,755 149,700 1,696,455
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 0 0 0 0 0
Capital Improvements 6,009,500 0 6,009,500 0 6,009,500
Contingency 0 0 0 0 0
6,009,500 0 6,009,500 0 6,009,500
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 2,241,239 0 2,241,239 230,000 2,471,239
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 593,866 0 593,866 0 593,866
Capital Improvements 2,074,000 0 2,074,000 0 2,074,000
Contingency 400,000 0 400,000 0 400,000
5,309,105 0 5,309,105 230,000 5,539,105
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 2,073,091 0 2,073,091 256,025 2,329,116
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 239,507 0 239,507 16,300 255,807
Capital Improvements 1,619,500 0 1,619,500 0 1,619,500
Contingency 200,000 0 200,000 0 200,000
4,132,098 0 4,132,098 272,325 4,404,423
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 20,999 0 20,999 0 20,999
Capital Improvements 0 0 0 0 0
Contingency 50,000 0 50,000 0 50,000
70,999 0 70,999 0 70,999
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 6,786,337 0 6,786,337 112,549 6,898,886
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 17,296,813 0 17,296,813 160,346 17,457,159
Capital Improvements 0 0 0 0 0
Contingency 500,000 0 500,000 0 500,000
24,583,150 0 24,583,150 272,895 24,856,045
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 2,733,898 0 2,733,898 0 2,733,898
Capital Improvements 0 0 0 0 0
Contingency 100,000 0 100,000 0 100,000
2,833,898 -0 2,833,898 0 2,833,898
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 0 0 0 0 0
Capital Improvements 11,764,000 0 11,764,000 160,346 11,924,346
Contingency 0 0 0 0 0
11,764,000 0 11,764,000 160,346 11,924,346
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 8,428,000 0 8,428,000 0 8,428,000
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
8,428,000 0 8,428,000 0 8,428,000
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Central Services Fund
Policy and Administration 8,715,290 0 8,715,290 45,000 8,760,290
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
8,965,290 0 8,965,290 45,000 9,010,290
Fleet/Property Management Fund
Policy and Administration 2,180,910 0 2,180,910 0 2,180,910
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
2,255,910 0 2,255,910 0 2,255,910
Insurance Fund
Policy and Administration 49,684 0 49,684 0 49,684
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 295 0 295 0 295
Capital Improvements 0 0 0 0 0
Contingency 25,000 0 25,000 0 25,000
74,979 0 74,979 0 74,979
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 11,796,482 16,000 11,812,482 45,000 11,857,482
Community Development 6,172,419 0 6,172,419 0 6,172,419
Community Services 24,015,391 0 24,015,391 40,045 24,055,436
Public Works 20,832,413 0 20,832,413 733,574 21,565,987
Debt Service 11,665,000 0 11,665,000 0 11,665,000
Loan to CCDA 0 0 0 1,000 1,000
Transfer 29,397,897 0 29,397,897 346,346 29,744,243
Capital Improvements 28,990,627 0 28,990,627 445,346 29,435,973
Contingency 4,545,000 0 4,545,000 -20,000 4,525,000
137,415,229 16,000 137,431,229 1,591,311 139,022,540