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Resolution No. 21-12 CITY OF TIGARD, OREGON TIGARD CITY COUNCIL RESOLUTION NO. 21-/,2 A RESOLUTION TO ADOPT THE FY 2021 THIRD QUARTER BUDGET SUPPLEMENTAL INCLUDING BUDGET ADJUSTMENTS TO PUBLIC WORKS, POLICY AND ADMINISTRATION, AND COMMUNITY SERVICES. WHEREAS, the city acknowledges those items that were unknown at the time the FY 2021 budget was adopted; and WHEREAS, the city recognizes approximately $339,742 of unanticipated budget in operations and transfers; and WHEREAS, the increase in budget is offset by unanticipated fund balance,miscellaneous revenue, reserve for future expenditures,and contingency. NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that: SECTION 1: The FY 2020-21 Budget is hereby amended as detailed in Exhibit B. SECTION: This resolution is effective immediately upon passage. PASSED: This J3 day of 2021. Mayor-City of Tigard ATTEST: City Recorder-City of Tigax RESOLUTION NO.21-1� Page 1 Exhibit B Total All Funds FY 2021 Q3 Revised Total All Funds Revised Amendment Q3 Resources Beginning Fund Balance 166,017,320 $ 10,000 $ 166,027,320 Property Taxes $ 22,631,803 $ - $ 22,631,803 Franchise Fees $ 6,615,979 $ - $ 6,615,979 Special Assessments $ 50,000 $ - $ 50,000 Licenses&Permits $ 16,804,763 $ - $ 16,804,763 Intergovernmental $ 22,469,834 $ (139,140) $ 22,330,694 Charges for Services $ 51,007,752 $ - $ 51,007,752 Fines&Forfeitures $ 2,359,632 $ - $ 2,359,632 Interest Earnings $ 2,538,000 $ - $ 2,538,000 Miscellaneous $ 765,850 $ - $ 765,850 Other Financing Sources $ 2,500,000 $ - $ 2,500,000 Transfers In from Other Funds $ 45,255,101 $ 215,000 $ 45,470,101 Total Resources 339,016,034 $ 85,860 Requirements Community Development $ 7,618,279 $ 2,216 $ 7,620,495 Community Services $ 32,427,097 $ 247,337 $ 32,674,434 Policy and Administration $ 17,692,903 $ 335,086 $ 18,027,989 Public Works $ 31,472,563 $ 33,036 $ 31,505,599 Program Expenditures Total $ 89,210,842 $ 617,675 $ 89,828,517 Debt Service $ 11,221,000 $ - $ 11,221,000 Loan to TCDA $ 1,000 $ - $ 1,000 Work-In-Progress $ 41,888,758 $ (99,055) $ 41,789,703 Transfers to Other Funds $ 47,255,101 $ 215,000 $ 47,470,101 Contingency $ 2,621,500 $ (393,878) $ 2,227,622 Total Budget $ 192,198,201 $ 339,742 $ 192,537,943 Reserve For Future Expenditure $ 146,817,833 $ (253,882) $ 146,563,951 Total Requirements $ 339,016,034 $ 85,860 $ 339,101,894 Exhibit B General Fund FY 2021 Revised General Fund Revised Q3FIS01 Q3PD01 Q3PD02 Q3 Resources Beginning Fund Balance $ 26,154,623 $ L$ - - 26,154,623 Property Taxes $ 17,753,872 $ - $ - $ - $ 17,753,872 Franchise Fees $ 6,615,979 $ - $ - $ - $ 6,615,979 Special Assessments $ - $ - $ - $ - $ - Licenses&Permits $ 1,123,252 $ - $ - $ - $ 1,123,252 Intergovernmental $ 10,725,524 $ 67,203 $ - $ 17,350 $ 10,810,077 Charges for Services $ 270,132 $ - $ - $ - $ 270,132 Fines&Forfeitures $ 2,258,261 $ - $ - $ - $ 2,258,261 Interest Earnings $ 400,900 $ - $ - $ - $ 400,900 Miscellaneous $ 356,432 $ - $ - $ - $ 356,432 Other Financing Sources $ - $ - $ - $ - $ - Transfers In from Other Funds $ 354,000 $ - $ - $ - $ 354,000 Total Resource 66,012,975 $ 67,203 $ - 17,350 $ 66,097,528 Requirements Community Development $ 4,908,874 $ 2,216 $ - $ - $ 4,911,090 Community Services $ 29,936,742 $ 64,987 $ 165,000 $ 17,350 $ 30,184,079 Policy and Administration $ 1,875,705 $ - $ - $ - $ 1,875,705 Public Works $ - $ - $ - $ - $ - Program Expenditures Total $ 36,721,321 $ 67,203 $ 165,000 $ 17,350 $ 36,970,874 Debt Service $ - $ - $ - $ - $ - Loan to TCDA $ 1,000 $ - $ - $ - $ 1,000 Work-In-Progress $ - $ - $ - $ - $ - Transfers to Other Funds $ 2,961,615 $ - $ - $ - $ 2,961,615 Contingency $ 842,389 $ - $ (165,000) $ - $ 677,389 Total Budget $ 40,526,325 $ 67,203 $ - $ 17,350 $ 40,610,878 Reserve For Future Expenditure $ 25,486,650 $ - $ - $ - $ 25,486,650 Total Requirements $ 66,012,975 $ 67,203 $ - $ 17,350 $ 66,097,528 Exhibit B Transient Lodging Tax Fund FY 2021 Revised Transient Lodging Tax Fund Revised Q3PW02 Q3 Resources Beginning Fund Balance $ 939,827 $ - $ 939,827 Property Taxes $ - $ - $ - Franchise Fees $ - $ - $ Special Assessments $ - $ - $ - Licenses&Permits $ - $ - $ - Intergovernmental $ 565,000 $ - $ 565,000 Charges for Services $ - $ - $ - Fines&Forfeitures $ - $ - $ - Interest Earnings $ 4,800 $ - $ 4,800 Miscellaneous $ - $ - $ - Other Financing Sources $ - $ - $ Transfers In from Other Funds $ - $ - $ - Total Resources $ 1,509,627 $ - $ 1,509,627 Requirements Community Development $ - $ - $ - Community Services $ - $ - $ - Policy and Administration $ - $ - $ - Public Works $ - $ - $ - Program Expenditures Total $ - $ - $ - Debt Service $ - $ - $ - Loan to TCDA $ - $ - $ - Work-In-Progress $ - $ - $ - Transfers to Other Funds $ 703,102 $ 180,000 $ 883,102 Contingency $ - $ - $ - Total Budget $ 703,102 $ 180,000 $ 883,102 Reserve For Future Expenditure $ 806,525 $ (180,000) $ 626,525 Total Requirements $ 1,509,627 $ - $ 1,509,627 Exhibit B Parks Capital Fund FY 2021 Revised Parks Capital Fund Revised Q3PW02 Q3PW03 Q3 Resources Beginning Fund Balance $ 432,919 $ - $ - JLs 432,919 Property Taxes $ - $ - $ - $ - Franchise Fees $ - $ - $ - $ - Special Assessments $ - $ - $ - $ - Licenses&Permits $ - $ - $ - $ - Intergovernmental $ 360,500 $ - $ (314,055) $ 46,445 Charges for Services $ - $ - $ - $ - Fines&Forfeitures $ - $ - $ - $ - Interest Earnings $ - $ - $ - $ - Miscellaneous $ - $ - $ - $ - Other Financing Sources $ - $ - $ - $ - Transfers In from Other Funds $ 6,269,500 $ 180,000 $ 10,000 $ 6,459,500 Total Resources $ 7,062,919 $ 180,000 $ (304,055) $ 6,938,864 Requirements Community Development $ - $ - $ - $ - Community Services $ - $ - $ - $ - Policy and Administration $ - $ - $ - $ - Public Works $ - $ - $ - $ - Program Expenditures Total $ - $ - $ - $ - Debt Service $ - $ - $ - $ - Loan to TCDA $ - $ - $ - $ - Work-In-Progress $ 6,630,000 $ 180,000 $ (304,055) $ 6,505,945 Transfers to Other Funds $ - $ - $ - $ - Contingency $ - $ - $ - $ - Total Budget $ 6,630,000 $ 180,000 $ (304,055) $ 6,505,945 Reserve For Future Expenditure $ 432,919 $ - $ - $ 432,919 Total Requirements $ 7,062,919 $ 180,000 $ (304,055) $ 6,938,864 Exhibit B Parks Utility Fund FY 2021 Revised Parks Utility Fund Revised Q3FIS01 Q3PW04 Q3 Resources Beginning Fund Balance 1,819,310 $ - 1,819,310 Property Taxes $ - $ - $ - $ - Franchise Fees $ - $ - $ - $ - Special Assessments $ - $ - $ - $ - Licenses&Permits $ 1,866,872 $ - $ - $ 1,866,872 Intergovernmental $ - $ 10,276 $ - $ 10,276 Charges for Services $ 90,750 $ - $ - $ 90,750 Fines&Forfeitures $ - $ - $ - $ - Interest Earnings $ 3,300 $ - $ - $ 3,300 Miscellaneous $ - $ - $ - $ - Other Financing Sources $ 2,500,000 $ - $ - $ 2,500,000 Transfers In from Other Funds $ 2,293,500 $ - $ - $ 2,293,500 Total Resources $ 8,573,732 $ 10,276 $ -MEN= 8,584,008 Requirements Community Development $ - $ - $ - $ - Community Services $ - $ - $ - $ - Policy and Administration $ - $ - $ - $ - Public Works $ 4,559,494 $ 10,276 $ - $ 4,569,770 Program Expenditures Total $ 4,559,494 $ 10,276 $ - $ 4,569,770 Debt Service $ - $ - $ - $ - Loan to TCDA $ - $ - $ - $ - Work-In-Progress $ - $ - $ - $ - Transfers to Other Funds $ 100,333 $ - $ 7,500 $ 107,833 Contingency $ 117,460 $ - $ (7,500) $ 109,960 Total Budget $ 4,777,287 $ 10,276 $ - $ 4,787,563 Reserve For Future Expenditure $ 3,796,445 $ - $ $ 3,796,445 Total Requirements $ 8,573,732 $ 10,276 $ - IL $ 8,584,008 Exhibit B Parks SDC Fund FY 2021 Revised Parks SDC Fund Revised Q3PW03 Q3 Resources Beginning Fund Balance $ 9,731,083 $ 10,000 $ 9,741,083 Property Taxes $ - $ - $ - Franchise Fees $ - $ - $ Special Assessments $ - $ - $ - Licenses&Permits $ 1,495,466 $ - $ 1,495,466 Intergovernmental $ - $ - $ - Charges for Services $ - $ - $ - Fines&Forfeitures $ - $ - $ - Interest Earnings $ 211,100 $ - $ 211,100 Miscellaneous $ - $ - $ - Other Financing Sources $ - $ - $ Transfers In from Other Funds $ - $ - $ - Total Resources $ 11,437,649 $ 10,000 $ 11,447,649 Requirements Community Development $ - $ - $ - Community Services $ - $ - $ Policy and Administration $ - $ - $ Public Works $ - $ - $ - Program Expenditures Total $ - $ - $ - Debt Service $ - $ - $ - Loan to TCDA $ - $ - $ - Work-In-Progress $ - $ - $ - Transfers to Other Funds $ 6,118,300 $ 10,000 $ 6,128,300 Contingency $ - $ - $ - Total Budget $ 6,118,300 $ 10,000 $ 6,128,300 Reserve For Future Expenditure $ 5,319,349 $ - $ 5,319,349 Total Requirements $ 11,437,649 $ 10,000 $ 11,447,649 Exhibit B Facilities Capital Projects Fund FY 2021 Revised Facilities Capital Projects Fund Revised Q3PW04 Q3 Resources Beginning Fund Balance $ 336,071 $ - $ 336,071 Property Taxes $ - $ - $ - Franchise Fees $ - $ - $ Special Assessments $ $ - $ Licenses&Permits $ - $ - $ - Intergovernmental $ - $ - $ - Charges for Services $ - $ - $ - Fines&Forfeitures $ - $ - $ - Interest Earnings $ 18,900 $ - $ 18,900 Miscellaneous $ - $ - $ - Other Financing Sources $ - $ - $ - Transfers In from Other Funds $ 8,056,500 $ 25,000 $ 8,081,500 Total Resources $ 8,411,471 $ 25,000 $ 8,436,471 Requirements Community Development $ - $ - $ - Community Services $ - $ - $ - Policy and Administration $ - $ - $ - Public Works $ - $ - $ - Program Expenditures Total $ - $ - $ - Debt Service $ - $ - $ - Loan to TCDA $ - $ - $ - Work-In-Progress $ 7,956,500 $ 25,000 $ 7,981,500 Transfers to Other Funds $ 42 $ - $ 42 Contingency $ 50,000 $ - $ 50,000 Total Budget $ 8,006,542 $ 25,000 $ 8,031,542 Reserve For Future Expenditure $ 404,929 $ - $ 404,929 Total Requirements $ 8,411,471 $ 25,000 $ 8,436,471 Exhibit B Sanitary Sewer Fund FY 2021 Revised Sanitary Sewer Fund Revised Q3PW04 Q3 Resources Beginning Fund Balance $ 6,015,718 $ - $ 6,015,718 Property Taxes $ - $ - $ - Franchise Fees $ - $ - $ - Special Assessments $ - $ - $ - Licenses&Permits $ 92,200 $ - $ 92,200 Intergovernmental $ - $ - $ - Charges for Services $ 3,333,205 $ - $ 3,333,205 Fines&Forfeitures $ - $ - $ - Interest Earnings $ 110,300 $ - $ 110,300 Miscellaneous $ 42,100 $ - $ 42,100 Other Financing Sources $ - $ - $ - Transfers In from Other Funds $ 234,500 $ - $ 234,500 Total Resources $ 9,828,023 $ - $ 9,828,023 Requirements Community Development $ - $ - $ - Community Services $ - $ - $ - Policy and Administration $ - $ - $ - Public Works $ 2,344,151 $ - $ 2,344,151 Program Expenditures Total $ 2,344,151 $ - $ 2,344,151 Debt Service $ - $ - $ - Loan to TCDA $ - $ - $ - Work-In-Progress $ 1,079,000 $ - $ 1,079,000 Transfers to Other Funds $ 464,320 $ 3,250 $ 467,570 Contingency $ 197,996 $ (3,250) $ 194,746 Total Budget $ 4,085,467 $ - $ 4,085,467 Reserve For Future Expenditure $ 5,742,556 $ $ 5,742,556 Total Requirements $ 9,828,023 $ $ 9,828,023 Exhibit B Stormwater Fund FY 2021 Revised Stormwater Fund Revised Q3PW04 Q3 Resources Beginning Fund Balance $ 7,671,046 $ $ 7,671,046 Property Taxes $ - $ - $ - Franchise Fees $ - $ - $ Special Assessments $ - $ - $ - Licenses&Permits $ - $ - $ - Intergovernmental $ - $ - $ - Charges for Services $ 4,044,297 $ - $ 4,044,297 Fines&Forfeitures $ - $ - $ - Interest Earnings $ 139,900 $ - $ 139,900 Miscellaneous $ 5,000 $ - $ 5,000 Other Financing Sources $ - $ - $ - Transfers In from Other Funds $ 601,000 $ - $ 601,000 Total Resources $ 12,461,243 $ 12,461,243 Requirements Community Development $ - $ - $ - Community Services $ - $ - $ - Policy and Administration $ - $ - $ - Public Works $ 3,515,907 $ - $ 3,515,907 Program Expenditures Total $ 3,515,907 $ - $ 3,515,907 Debt Service $ - $ - $ - Loan to TCDA $ - $ - $ - Work-In-Progress $ 2,688,000 $ - $ 2,688,000 Transfers to Other Funds $ 442,866 $ 5,750 $ 448,616 Contingency $ 218,990 $ (5,750) $ 213,240 Total Budget $ 6,865,763 $ - $ 6,865,763 Reserve For Future Expenditure $ 5,595,480 $ $ 5,595,480 Total Requirements $ 12,461,243 $ - $ 12,461,243 Exhibit B Water Fund FY 2021 Revised Water Fund Revised Q3PW04 Q3 Resources Beginning Fund Balance $ 38,763,141 $ - liff 38,763,141 Property Taxes $ - $ - $ - Franchise Fees $ - $ - $ Special Assessments $ - $ - $ - Licenses&Permits $ 170,000 $ - $ 170,000 Intergovernmental $ - $ - $ - Charges for Services $ 22,738,411 $ - $ 22,738,411 Fines&Forfeitures $ - $ - $ - Interest Earnings $ 500,700 $ - $ 500,700 Miscellaneous $ 50,000 $ - $ 50,000 Other Financing Sources $ - $ - $ - Transfers In from Other Funds $ - $ - $ - Total Resources $ 62,222,252 $ 62,222,252 Requirements Community Development $ - $ - $ - Community Services $ - $ - $ - Policy and Administration $ - $ - $ - Public Works $ 10,447,545 $ - $ 10,447,545 Program Expenditures Total $ 10,447,545 $ - $ 10,447,545 Debt Service $ - $ - $ - Loan to TCDA $ - $ - $ - Work-In-Progress $ - $ - $ - Transfers to Other Funds $ 23,067,947 $ 8,500 $ 23,076,447 Contingency $ 416,988 $ (8,500) $ 408,488 Total Budget $ 33,932,480 $ - $ 33,932,480 Reserve For Future Expenditure $ 28,289,772 $ $ 28,289,772 Total Requirements $ 62,222,252 $ $ 62,222,252 Exhibit B PW Admin Fund FY 2021 Revised Public Works Admin Fund Revised Q3PW01 Q3 Resources Beginning Fund Balance $ 455,303 $ - $ 455,303 Property Taxes $ - $ - $ - Franchise Fees $ - $ - $ Special Assessments $ - $ - $ Licenses&Permits $ - $ - $ - Intergovernmental $ - $ - $ - Charges for Services $ 2,247,499 $ - $ 2,247,499 Fines&Forfeitures $ - $ - $ - Interest Earnings $ - $ - $ - Miscellaneous $ - $ - $ - Other Financing Sources $ - $ - $ - Transfers In from Other Funds $ 29,038 $ - $ 29,038 Total Resources $ 2,731,840 $ - $ 2,731,840 Requirements Community Development $ - $ - $ - Community Services $ - $ - $ - Policy and Administration $ - $ - $ - Public Works $ 2,267,255 $ 22,760 5 2,290,015 Program Expenditures Total $ 2,267,255 $ 22,760 $ 2,290,015 Debt Service $ - $ - $ - Loan to TCDA $ - $ - $ - Work-In-Progress $ - $ - $ - Transfers to Other Funds $ 5,000 $ - $ 5,000 Contingency $ 125,000 $ (22,760) $ 102,240 Total Budget $ 2,397,255 $ - $ 2,397,255 Reserve For Future Expenditure $ 334,585 $ $ 334,585 Total Requirements $ 2,731,840 $ $ 2,731,840 Exhibit B Fleet/Property Management Fund FY 2021 Revised Fleet/Property Management Fund Revised Q3CS01 Q3CS02 Q3CS03 Q3 Resources Beginning Fund Balance 811,214 $ - $ - $ - $ 811,214 Property Taxes $ - $ - $ - $ - $ - Franchise Fees $ - $ - $ - $ - $ - Special Assessments $ - $ - $ - $ - $ - Licenses&Permits $ - $ - $ - $ - $ - Intergovernmental $ - $ 54,000 $ - $ - $ 54,000 Charges for Services $ 3,196,366 $ - $ - $ - $ 3,196,366 Fines&Forfeitures $ - $ - $ - $ - $ - Interest Earnings $ - $ - $ - $ - $ - Miscellaneous $ 5,000 $ - $ - $ - $ 5,000 Other Financing Sources $ - $ - $ - $ - $ - Transfers In from Other Funds $ - $ - $ - $ - $ - Total Resources $ 4,012,580 4,000 $ - $ 4,066,580 Requirements Community Development $ - $ - $ - $ - $ - Community Services $ - $ - $ - $ - $ - Policy and Administration $ 3,018,425 $ 59,000 $ 150,000 $ 40,000 $ 3,267,425 Public Works $ - $ - $ - $ - $ - Program Expenditures Total $ 3,018,425 $ 59,000 $ 150,000 $ 40,000 $ 3,267,425 Debt Service $ - $ - $ - $ - $ - Loan to TCDA $ - $ - $ - $ - $ - Work-In-Progress $ - $ - $ - $ - $ - Transfers to Other Funds $ 1,000 $ - $ - $ - $ 1,000 Contingency $ 121,118 $ - $ (121,118) $ - $ - Total Budget $ 3,140,543 $ 59,000 $ 28,882 $ 40,000 $ 3,268,425 Reserve For Future Expenditure $ 872,037 $ (5,000) $ (28,882) $ (40,000) $ 798,155 Total Requirements $ 4,012,580 $ 54,000 $ - $ - $ 4,066,580 Exhibit B Central Services Fund FY 2021 Revised Central Services Fund Revised Q3CM01 Q317IS01 Q3 Resources Beginning Fund Balance 1,996,623 $ - $ - 1,996,623 Property Taxes $ - $ - $ - $ - Franchise Fees $ - $ - $ - $ Special Assessments $ - $ - $ - $ - Licenses&Permits $ - $ - $ - $ - Intergovernmental $ - $ - $ 26,086 $ 26,086 Charges for Services $ 11,512,129 $ - $ - $ 11,512,129 Fines&Forfeitures $ - $ - $ - $ - Interest Earnings $ - $ - $ - $ - Miscellaneous $ 90,000 $ - $ - $ 90,000 Other Financing Sources $ - $ - $ - $ - Transfers In from Other Funds $ 1,064,819 $ - $ - $ 1,064,819 Total Resources $ 14,689,657 Requirements Community Development $ - $ - $ - $ - Community Services $ - $ - $ - $ - Policy and Administration $ 12,558,959 $ 60,000 $ 26,086 $ 12,645,045 Public Works $ - $ - $ - $ - Program Expenditures Total $ 12,558,959 $ 60,000 $ 26,086 $ 12,645,045 Debt Service $ - $ - $ - $ - Loan to TCDA $ - $ - $ - $ - Work-In-Progress $ - $ - $ - $ - Transfers to Other Funds $ - $ - $ - $ - Contingency $ 79,789 $ (60,000) $ - $ 19,789 Total Budget $ 12,638,748 $ - $ 26,086 $ 12,664,834 Reserve For Future Expenditure $ 2,024,823 $ - - $ 2,024,823 Total Requirements $ 14,663,571 $ - $ 26,086 $ 14,689,657 Exhibit B Non-Budgetary Impact Items Q3CM02 - Increase Risk Analyst's FTE from 0.80 FTE to 1.00 FTE One non-budgetary impact item is from the City Management. The request is to increase the Risk Analyst, PCN 5305, from a 0.80 FTE to a 1.00 FTE. In order to ensure OSHA compliance, several programs needed to be established and/or updated. This includes ongoing maintenance including annual testing, training, auditing and data reporting,which has translated to an increasing workload for the Risk Analyst position. Some of these programs include but not limited to MSDS (chemical tracking and mitigation), Hearing Conservation (testing/mitigation),Respirator program (PW and PD), Silica Exposure program, Return to work WC program, Safety Committee oversight and other misc. projects such as claims back-up, COVID-19 response support, and Total Tyler back up support. In addition, the Risk Analyst position would spend more time learning about complex claims processing, to provide back-up to the Risk Manager; this will ensure greater resiliency in the city's ability to mitigate risks and respond when serious,hazardous situations occur. The cost for this fiscal year (effective date April 16, 2021) is roughly$6,000 and will be offset by savings from professional and consulting services.