Resolution No. 20-36 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 20-,36
A RESOLUTION OF THE CITY OF TIGARD ADOPTING THE APPROVED BUDGET, WITTY
ADJUSTMENTS, MAKING APPROPRIATIONS, DECLARING THE AD VALOREM TAX LEVY,
AND CLASSIFYING THE LEVY AS PROVIDED BY ORS 310.060(2) FOR FISCAL YEAR 2021.
WHEREAS,two hearings by the Tigard Budget Committee on the budget document,as proposed by the City
Manager, were duly called and held on May 16, 2020 and May 21, 2020, 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, 2020 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on May 21,
2020,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,a new fund will be created to account for revenues and expenditures related to the police service
levy approved by voters;and
WHEREAS, The Budget Subcommittee on Social Service and Community Events Grants met on Tuesday
June 9 and recommended that the grant amounts for the three events that stated they did not need their grants
due to COVID, be carried forward to next year, FY22. This will be an expenditure decrease to FY21 of
$11,700 in the General Fund and $9,500 in the Transient Lodging Tax Fund for a total decrease of$21,200.
The intent is for the General Fund portion to be available for social service and community event grants and
the Transient Lodging Tax portion to be available for community events in FY22;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 16, 2020 and continued to June 23, 2020, 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 2020-21 as approved by council following the budget
hearing on June 16,2020 and continued to June 23,2020.
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1,2020,are shown
on the attached—Exhibit A Schedule of Appropriations as approved by Budget Committee
on May 21,2020 with adjustments made by council during the hearing on June 16,2020.
SECTION 3: The Council approves an interfund loan of up to $1,000,000 from the General Fund to the
Police Levy Fund for the purpose of cashflow to pay for operations prior to collection of
property tax revenues. The loan will be repaid prior to the end of Fiscal Year 2020-2021 with
no interest.
SECTION 4: 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; plus an
RESOLUTION NO. 20-
Page 1
additional $0.29 per $1,000 local option levy property tax; and in the amount of$2,440,000
for debt service on general obligation bonds; and that these taxes are hereby imposed and
categorized for tax year 2020-21 upon the assessed value of all taxable property in the city as
follows:
General Government Limit
Permanent rate tax $2.5131/$1,000
Local Option Lent
Local Option Levy tax $0.29/$1,000
Excluded from Limit
General Obligation Bond Debt Service $2,440,000
SECTION 5: This resolution is effective immediately upon passage.
PASSED: This rZ day of� 2020.
Mayor-City of Tigard
ATTEST:
City Recorder-City of Tigard
RESOLUTION NO. 20- -36
Page 2
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Fund
Policy and Administration 1,840,314 8,000 1,848,314 27,391 1,875,705
Community Development 4,137,033 0 4,137,033 53,141 4,190,174
Community Services 26,347,816 2,319,959 28,667,775 -2,043,459 26,624,316
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to TCDA 1,000 0 1,000 0 1,000
Loan to CCDA 0 0 0 0 0
Transfer 2,490,115 183,000 2,673,115 0 2,673,115
Capital Improvements 0 0 0 0 0
Contingency 1,650,000 0 1,650,000 0 1,650,000
36,466,278 2,510,959 38,977,237 -1,962,927 37,014,310
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 3,560,730 0 3,560,730 15,891 3,576,621
Debt Service 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 3,021,546 -1,824,600 1,196,946 0 1,196,946
Capital Improvements 0 0 0 0 0
Contingency 200,000 0 200,000 0 200,000
6,782,276 -1,824,600 4,957,676 15,891 4,973,567
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 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 566,476 0 566,476 0 566,476
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
566,476 0 566,476 0 566,476
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Chanes Adopted
Transient Lodging 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 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 659,000 3,602 662,602 0 662,602
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
659,000 3,602 662,602 0 662,602
Construction Excise Tax Fund
Policy and Administration 0 0 0 0 0
Community Development 430,000 0 430,000 0 430,000
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 1,000 0 1,000 0 1,000
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
431,000 0 431,000 0 431,000
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 253,978 0 253,978 0 253,978
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
253,978 0 253,978 0 253,978
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Chanes Adopted
Building Fund
Policy and Administration 0 0 0 0 0
Community Development 2,227,822 0 2,227,822 32,183 2,260,005
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
2,377,822 0 2,377,822 32,183 21410,005
Criminal Forfeiture Fund
Policy and.Administration 0 0 0 0 0
Community Development 0 0 0 0 0
Community Services 277,246 0 277,246 0 277,246
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 15 0 15 0 15
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
277,261 0 277,261 0 277,261
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 151,947 0 151,947 0 151,947
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
151,947 0 151,947 0 151,947
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Chanes Adopted
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 4,488,031 20,000 4,508,031 43,923 4,551,954
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 2,660,333 -2,560,000 100,333 0 100,333
Capital Improvements 0 0 0 0 0
Contingency 125,000 0 125,000 0 125,000
7,273,364 -2,540,000 4,733,364 43,923 4,777,287
Police Levy Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 0
Community Services 0 0 n '_,185,959 2,187,959
Public Works 0 0 0 0
Debt Service 0 0 U 0 0
Loan to CCDA 0 0 1) 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 11 0 0
Contingency 0 0 0 0 0
0 0 0 2,185,959 2,185,959
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 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
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Obligation Debt Service Fund
Policy and Administration 0 U 0 0 0
Community Development 0 0 0 0 0
CommunityServices 0 0 0 0 0
Public Works 0 11 0 0 0
Debt Service 2,716,000 0 -16,01 16,001) 0 2,716,000
Loan to CCDA 0 I1 0 0 0
Transfer 0 1) 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 0 fl 0 0 0
2,716,000 0 2,716,000 0 2,716,000
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 42 0 42 0 42
Capital Improvements 7,700,000 183,000 7,883,000 0 7,883,000
Contingency 50,000 0 50,000 0 50,000
7,750,042 183,000 7,933,042 0 7,933,042
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 11 0
Transfer 1,067,671 0 1,067,671 0 1,06-,6-1
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
1,067,671 0 1,067,671 0 1,067,671
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 11,030 0 11,030 0 11,030
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
11,030 0 11,030 0 11,030
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 175,230 60,000 235,230 0 235,230
Capital Improvements 2,800,000 -60,000 2,740,000 0 2,740,000
Contingency 100,000 0 100,000 0 100,000
3,075,230 0 3,075,230 0 3,075,230
Transportaron SDC Fund
Policy and Administration 0 0 0 11 0
Community Development 0 0 0 I) 0
Community Services 0 0 0 0 0
Public Works 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 3,028,362 400,000 3,428,362 0 3,428,362
Capital Improvements 0 0 0 U 0
Contingency 0 0 0 U 0
3,028,362 400,000 3,428,362 0 3,428,362
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 10,354,000 0 10,354,000 0 10,354,000
Contingency 0 0 0 0 0
10,354,000 0 10,354,000 0 10,354,000
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 807,165 0 807,165 0 807,165
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
807,165 0 807,165 0 807,165
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 6,022,400 22,900 6,045,300 0 6,045,300
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
6,022,400 22,900 6,045,300 0 6,045,300
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 9,035,033 46,000 9,081,033 0 9,081,033
Contingency 0 0 0 0 0
9,035,033 46,000 9,081,033 0 9,081,033
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 2,281,141 50,000 2,331,141 11,006 2,342,147
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 1,398,820 -934,500 464,320 0 464,320
Capital Improvements 1,079,000 0 1,079,000 0 1,079,000
Contingency 200,000 0 200,000 0 200,000
4,958,961 -884,500 4,074,461 11,006 4,085,467.
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 3,437,563 50,000 3,487,563 22,334 3,509,897
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Loan to TCDA 0 0 0 0 0
Transfer 1,400,566 -957,700 442,866 0 442,866
Capital Improvements 2,059,500 210,000 2,269,500 0 2,269,500
Contingency 225,000 0 225,000 0 225,000
7,122,629 -697,700 6,424,929 22,334 6,447,263
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Chan-es Adopted
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 265,000 0 265,000 0 265,000
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
265,000 0 265,000 0 265,000
Water Fund
Policy and Administration 0 S 0 0 0
Community Development 0 1} 0 0 0
Community Services 0 !a 0 0 0
Public Works 10,329,857 U 10,3-19.$5731,366 10,361,
Debt Service 0 0 0 0 0
Loan to CCDA 0 u 0 0 0
Transfer 16,300,747 6,767,200 23,067,947 0 23,067,947
Capital Improvements 0 0 0 0 0
Contingency 475,000 0 475,000 0 475,000
27,105,604 6,767,200 33,872,804 31,366 33,904,170
Water SDC Fund
Policy and Administration 0 0 0 0 0
Community Development 0 0 0 t) 0
Community Services 0 0 0 t1 0
Public Works 0 0 0 0 0
Debt Service 0 0 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 4,206,268 184,000 4,390,268 0 4jM,268
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
4,206,268 184,000 4,390,268 0 4,390,268
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
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 9,906,000 962,000 10,868,000 0 10,868,000
Contingency 0 0 0 0 0
9,906,000 962,000 10,868,000 0 10,868,000
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 8,505,000 0 8,505,000 0 8,505,000
Loan to CCDA 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 {) 0 0 0
Contingency 0 0 0 0
8,505,000 0 8,505,000 0 8,505,000
Central Services Fund
Policy and Administration 11,540,725 331,620 11,872,345 151,403 12,023,748
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 400,000 0 400,000 0 400,000
11,940,725 331,620 12,272,345 151,403 12,423,748
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Public Works Admin 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 2,243,392 0 2,243,392 23,863 2,267,255
Debt Service 0 !.1 0 0 0
Loan to CCDA 0 0 0 0 0
Transfer 5,000 0 5,000 0 5,000
Capital Improvements 0 (} 0 0 0
Contingency 125,000 0 125,000 0 125,000
2,373,392 0 2,373,393 ';,%3 2,397,255
Public Works Engineering 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 4,588,528 0 4,588,528 63,299 4,651,827
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
4,738,528 0 4,738,528 63,299 4,801,827
Fleet/Property Nlanagement Fund
Policy and Administration 2,994,117 0 2,994,117 20,426 3,014,543
Community Development 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
Transfer 1,000 0 1,000 0 1,000
Capital Improvements 0 0 0 0 0
Contingency 125,000 r}. 125,000 0 125,000
31120,117 0 3,120,117 20,426 3,140,543
EXHIBIT A - SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Chan. es Adopted
Insurance Fund
Policy and Administration 239,311 0 239,311 503 239,814
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 CCDM 0 0 0 0 0
Transfer 0 0 0 0 0
Capital Improvements 0 0 0 0 0
Contingency 25,000 0 25,000 0 25,000
264,311 0 264,311 503 264,814
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 160,000 0 160,000 0 160,000
Capital Improvements 0 0 0 0 0
Contingency 0 0 0 0 0
160,000 0 160,000 0 160,000
All Funds
Policy and Administration 16,614,467 339,620 16,954,087 199,723 17,153,810
Community Development 6,794,855 0 61794,855 85,324 6,880,179
Community Services 26,625,062 2,319,959 28,945,021 142,500 29,087,521
Public Works 30,929,242 120,000 31,049,242 211,682 31,260,924
Debt Service 11,221,000 0 11,221,000 0 11,221,000
Loan to TCDA 1,000 0 1,000 0 1,000
Loan to CCDA 0 0 0 0 0
Transfer 44,653,711 1,343,902 45,997,613 0 45,997,613
Capital Improvements 42,933,533 1,341,000 44,274,533 0 44,274,533
Contingency 4,000,000 0 41000,000 0 4,000,000
183,772,870 5,464,481 189,237,351 639,229 189,876,580