03/04/1997 - Minutes City of Tigard, Oregon
Budget Committee Minutes
Meeting of March 4, 1997
Members present: George Burgess, Craig Dirksen, Joyce Patton, Jim Nicoli, Paul Hunt,
Brian Moore, Ken Scheckla, Bob Rohlf, Max Williams, Gene Farnstrom.
Staff present: Bill Monahan, Wayne Lowry, Cyndi Turner
The meeting began at 6:30pm. After introductions, Wayne progressed through the agenda in a
discussion of the budget committee authority and responsibilities, the budget process and City
financial structure.
Local budget law is the portion of the ORS describing how local governments will budget and
the process they must follow. The budget committee among other things must approve the level
of taxation and must approve the budget. The committee is entitled to any information they
request in order to make their decisions. Wayne and Bill stressed that budget committee
members should request information before each ensuing meeting so that it can be pulled
together for all members of the committee and so that the process can continue to move forward.
The budget process dictates that the Budget Officer which in Tigard's case is the City Manager,
must submit a proposed budget to the committee before deliberation can begin. After the budget
committee has completed their work, they must submit a recommended budget to the Council for
further action. The committee may amend the proposed budget. The Council will then hold a
final hearing on the budget as approved by the Committee. The Council then approves the
budget as amended by the committee and the Council. The budget becomes effective on July 1.
Wayne described the fund structure of the City and explained the various types of revenues and
that some are general in nature but most are restricted as to their uses. He referred the committee
to the matrix on page 12 and 13 and the revenue summary on page 20 of the 1996/97 budget.
Wayne explained the program structure for expenditures and referred the committee to the
program summary on page 49 and to the organization chart on page 174.
Wayne briefly described the current City financial position. He referred to the audited financial
reports and cover memo from June 30, 1996 and to several statements from January 31, 1997.
Bill and Wayne explained that departments have been asked to delay planned expenditures
through the end of the fiscal year and to freeze most hiring of vacancies pending the final
outcome of measure 47.
The long range financial plan was discussed. Wayne distributed the pre m47 plan and a draft
post m47 plan. The post m47 plan reduces future staff additions contemplated in the pre m47
plan dramatically. The plan will be used to measure the impacts of 1997/98 budget decisions on
the ending balance in the general fund in the year 2000/01 which was the original time frame of
the tax base measure approved by voters in Nov 94.
Wayne then led a discussion of measure 47 and the new tax rewrite effort. Measure 47
implementation work is on hold as the House revenue committee finishes the tax rewrite which
will be a measure on the May ballot. They will return to m47 later in the session. M47 will be
implemented if the new measure fails at the ballot.
The committee agreed to hear presentations from those organizations requesting funding from
the City for 1997/98 for social, arts and events purposes on Tuesday, April 1, 1997. The meeting
will begin at 6:30 pm with light dinner served at 6:00pm.
The committee agreed to hold three budget committee meetings in May to consider the proposed
budget. They will be held on Mondays, May 5,May 12, and May 19.
The committee discussed the need to elect officers of Chair and Secretary. The election will take
place at the April 1 meeting before the hearing.
The meeting was adjourned at 8:30pm.