04/28/1997 - Budget Minutes Tigard Water District
Budget Committee Meeting
April 28, 1997
MEMBER PRESENT: John Haunsperger, Beverly Fronde, Norm Penner, David Strauss, Walter
Groce,Rod Kvistad,Barbara King, Randy Livingston, Al Tornblad,John
Volpe, absent
STAFF PRESENT: Wayne Lowry, Mike Miller, Diane Kuhn
VISITORS: Gretchen Buehner
The Tigard Water District Budget Committee meeting was called to order at 6:00 p.m.
A copy of the proposed budget for 1997-98 was passed to the Budget Committee members by John
Haunsperger. Wayne Lowry went on to explain to the committee about the Tigard Water District. He
explained that they are still a legal entity. Because you are a legal entity,you are required by law to put
out a budget each year. You have before you tonight, a proposed budget for the Tigard Water District.
This budget does not include salaries,benefits, or capital equipment, capital projects. or things you would
find in an operating budget. The reason for that is that all of the operation of the water system that used
to be in the Tigard Water District is now included in the City budget. This budget covers the legal entity
of the Tigard Water District. Revenues: the water district was given$30,000.00 of water funds to pay off
some of the studies that were done, that was in the beginning balance of the intergovernmental agreement.
From that point on, the district was entitled to one percent of water sales within the geographical area of
the remaining district, amounting to$7,000.00-$8,000.00 per year. Durham and King City also get one
percent. with money being sent to them in January or February. Because Tigard District has an employee
that is City of Tigard, we account for activities on our books. There is a separate fund set up, and staff
that attends these meetings, they are paid by the hour. Other things that the Tigard Water District gets
charged for is the boundary commission fee, insurance that covers the board members,and election costs.
The only revenue source you have is the one percent of water sales, plus the interest earnings on the
balance. Wayne asked for questions from the budget committee.
Al Tornblad stated that he doesn't understand the legal meshing of the Tigard Water District. Mr. Lowry
explained to him, that in 1993-94,the three cities that make up portions of the Tigard water system,
withdrew from the district, to do their own water system but recognizing that they didn't want to break up
the system, so through the IGA, the cities agreed that the City of Tigard would manage the water system.
There was a transfer of assets system but all the assets still remain, and are still used for water purposes.
Al asked if there is multiple ownership of the single asset. Commissioner Haunsperger stated it is. Al
asked if the division of assets was on a bounary basis of the three entities? Mr. Lowry stated it was.
Commissioner Haunsperger stated that there were percentage allocations. Al asked if source contracts for
water purchase are all mutli organizational documents? Mr. Lowry stated that they are not considered
assets. The City of Tigard buys and sells water on behalf of the Tigard Water District. Commissioner
Haunsperger stated that the district pledged the assets that belonged to the Tigard Water District to the
City of Tigard, with restraints of guidelines that there would be equal water rates to all patrons. Mr.
Thornblad asked what kind of voicing the Tigard Water District has relative to the over-all system?
Commissioner Haunsperger stated that Tigard Water District Board is advisory, we have appointed the
representative to the Intergovernmental Water Board.which is an advisory board to Tigard City Council.
Mr. Thornblad asked if he could be given an organizational structure that he could look at'?
'
Commissioner Froude asked that a copy of the Intergovernmental Water Agreement be mailed tothe
Budget Committee members. The Intergovernmental Water Board is made up of one person from each
entity. The board meets once every two months. Mr. Thorblad asked if there was a legal operating
Tigard Water District Budget Committee Meeting 04/28/97
document showing the relationship between the various participating bodies? Chair Penner stated that it
is in the IGA. Mr. Thorblad asked that since we are a participating body, operating within a larger body,
do we have access to overall operating reports and balance sheets? Mr. Lowry stated that any information
that you request,you would be able to get a copy of. Mr. Thornblad stated that he would like to have a
annual statement. Mr. Lowry stated that the proposed budget explains what is in the budget,and that the
proposed budget revenues for 1997-98 is$8,300.00, an estimate of the one percent water sales, and an
expected beginning balance on July 1 of$39,100.00. Mr. Lowry reviewed the Materials and Services.
• The budget is flexible, and that he feels the revenue is a good estimate. Mr. Lowry explained that the
purpose of the budget committee is the census of what the proposed budget should be. Changes may be
made. A motion needs to be made to approve the budget as amended. It takes a majority of the budget
committee to approve the budget, needing five votes. The budget gets advertised twice by local budget
law, and then the board will hold a public hearing on the budget as approved by you at the June meeting.
Once it has been approved by the board, it will be adopted. Mr. Lowry asked for questions.
Commissioner Haunsperger stated that in the beginning, they weren't sure what the legal costs would be,
and that is why the monies were set aside to cover that.
Mr. Thornblad asked that once we have a budget, and are operating.and have a resource called unspent
contingency,where are those funds kept? Mr. Lowry stated that the city invests that money, and Tigard
Water District gets the interest. Mr. Haunsperger stated that monies in the fund at the time the city took
over. all monies were dedicated for water usage, not for other city services. Mr. Thornblad asked if a CPA
firm does and annual audit? He asked to have an auditors report for 1996-97. Mr. Lowry stated that
when a budget is adopted, it is adopted in two pieces, material and service$18,040.00 and the
contingency.
Mr. Livingston asked about the debt service on page three of the proposed budget. He stated that there
appears to be a surplus,but the debt is paid off. What happens to that? Mr. Lowry stated that dept service
ended in 1995-96, and there are delinquent collections that we continue to collect that belong to the
Tigard Water District. The collections will go into the general fund. In the next budget year, they will be
picked up as revenue.
Commissioner Haunsperger stated to the board that we are in the process of building a reservoir in the
unincorporated area of Tigard. Mike Miller stated that we are in the process of going out to bid for a 3.5
million gallon reservoir, located on the West end of the service area off Scholls Ferry Road. It is totally
funded through the system development charges, and a construction set aside as part of the water district
in the amount of$600,000.00 that is carried over. Mr. Lovingston asked what our participation is? Chair
Penner stated that they give the Tigard Water District Board a report and we participate. If any of the
residents of the unincorporated area come to us, we would be obligated to listen to their concerns. There
has been a public meeting held for the residents around where the reservoir is going to built.
Commissioner Haunsperger explained that under the old system,we had a system development charge,
and had a water meter hook-up charge. That went into the revenue fund,and was set aside for capital
improvement only. It was asked by the Budget Committee if there is actual monies to build the reservoir
now? Commissioner Hanusperger stated that there is, through a capital improvement fund that has been
set up for years. Mr. Lowry stated that the project is almost under construction, and funds are available_
Commissioner Haunsperger stated that tinder the previous board,there are funds set aside in participation
of an increase in our wholesale water purchase price.
Commissioner Fronde commented on the public relations item for$4,000.00. There will be a letter sent
out to all customers in the unincorporated area. Commissioner Strauss asked if there was a approximate
cost? Mike Miller stated that it is about$1,000.00 in postage, and$500.00 in printing costs. A Volunteer
student from Tigard High School is doing the labels.
Commissioner Haunsperger asked for questions. Commissioner Strauss asked about the engineering
costs. He stated he doesn't see the need for engineering costs. He asked if there would be an engineering
service? Mike Miller stated that if there was another division of assets done of some other engineering.
Tigard Water District Budget Committee Meeting 04/28/97
otherwise all engineering is done on behalf of the system. Commissioner Strauss suggested that the
engineering cost be changed from $2,500.00 to$1,000.00. Mr. Lowry stated that there are two things that
can be done. (1) Increase the contingency from $8,200.00 to$9,700.00. (2) It could be put in the ending
fund balance. Those funds you can get to. It was stated by the Budget Committee members, that they
would rather leave it in the contingency fund.
Mr. Kvistad made a motion to accept the budget. It was seconded by Mr. Thornblad.
Commissioner Strauss made a amendment that the$1,500.00 of the engineering service be moved to the
contingency fund. Commissioner Haunsperger asked for a second. The Amendment died. Commissioner
Haunsperger asked that all members that approve the budget as presented signify by saying "I". It was
signified by all. No members were opposed. The budget for 1997-98 was approved unanimously.
The Budget Meeting was adjourned.
Tigard Water District Budget Committee Meeting 04/28/97