Resolution No. 12-10 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 12- JD
A RESOLUTION TO ADOPT A SUPPLEMENTAL BUDGET TO ACHIEVE THE FOLLOWING: 1)
BUDGET OF UNANTICIPATED EXPENDITURES IN CAPITAL AND PROGRAMS INCLUDING
PUBLIC WORKS,CITY MANAGEMENT,FINANCE&INFORMATION SERVICES,LIBRARY,AND
POLICE; AND 2) RECOGNITION OF GRANT REVENUES IN COMMUNITY DEVELOPMENT;
AND 3)BUDGET ADJUSTMENT OF SALARIES AND BENEFITS IN ALL OPERATING FUNDS.
WHEREAS, the city is acknowledging those items that were unknown at the time the FY 2012 Budget was
adopted;and
WHEREAS, the city recognizes a total of$1,449,165 in requirements in Capital and programs including Public
Works,Finance and Information Services,Library and Police;and
WHEREAS, the city recognizes at that the above mentioned unanticipated and carryover requirements are
supported by$756,455 of transfers from fund contingencies, $452,000 in additional beginning fund balance, as
well as,$218,000 from grant revenues;and
WHEREAS,the city recognizes grant revenues from the Department of Land Conservation and Development
in the amount of$45,000 to support Community Development's work associated with Goal:10 Housing of the
Comprehensive Plan;and
WHEREAS, the city recognizes the reimbursement of right-of-way acquisitions for the Main Street Green
Street Retrofit capital improvement project in the amount of$173,000.
NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that:
SECTION 1: The FY 2011-12 Budget is hereby amended as detailed in Supplemental Budget #12-02
including Exhibit-A,and Attachment-1.
SECTION This resolution is effective immediately upon passage.
PASSED: This ag��day of �� 4/� 2012.
Mayor-City of Tigard
ATTEST:
City Recorder-City of Tig9rd
RESOLUTION NO. 12- /Q
Page 1
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
1.Fields/Library Road Agreement
Legal expenses supporting the work associated with the Wall St.LID road agreement are being incurred.
These expenses will be been paid from the Library operating budget.
Current Revised
Budget Amendment Budget
General Fund
Resources
Beginning Fund Balance $ 7,784,731 $ 7,784,731
Total Resources $ 36,204,407 $ - $ 36,204,407
Requirements
Community Services $ 20,809,395 $ 10,000 $ 20,819,395
Program Expenditures Total $ 29,744,110 $ 10,000 $ 29,754,110
Contingency $ 903,755 $ (10,000) $ 893,,55
Total Budget $ 32,092,395 $ - $ 32,092,395
Reserve For Future Expenditure $ 4,112,012 $ - $ 4,112,012
Total Requirements $ 36,204,407 $ - $ 36,204,407
Vane 1 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
2.Build America Bonds(BAB)
The split of debt payment on$7.25 trillion in Transportation Bonds for Burnham Street and Greenburg Road/Pacific Highway/Main Street
needs to be adjusted. Based on actual use of bond proceeds,the Gas Tax Fund will pay an additional$27,685 annually with an equal decrease
in payments from the City Gas Tax Fund.This action will result in a decrease in contingency for the Gas Tax Fund with an equal increase in
debt service payments for that fund.No action is necessary to decrease the requirements in the City Gas Tax Fund.
Current Revised
Budget Amendment Budget
Gas Tax Fund
Resources
Beginning Fund Balance $ 1,981,045 $ 1,981,045
Total Resources $ 7,625,374 $ - $ 7,625,374
Requirements
Program Expenditures Total $ 2,024,%0 $ - $ 2,024,960
Debt Service $ 621,632 $ 27,685 $ 649,317
Contingency 300,000 $ (27,685) $ 272,315
Total Budget $ 3,603,920 $ $ 3,603,920
Reserve For Future Expenditure $ 4,024454 $ $ 4,024454
Total Requirements $ 7,625,374 $ $ 7,625,374
Page 2 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
3.Vehicles-Capital Outlay
An additional appropriation is required for police vehicle#10-207 that was totaled on 9/3/11.The total replacement cost for the vehicle is$34,229.
The city has received$22,700 from insurance for the replacement of the vehicle.The resulting action will be a decrease in General Fund contingency by
$11,529 along with an increase in Recovered Expenditures by$22,700 within the Genetal Fund In addition,program expenditures in Community
Services will increase by a total of$33,229.
Current Revised
Budget Amendment Budget
General Fund
Resources
Beginning Fund Balance $ 7,784,731 $ 7,784,731
"h-11anrnus S 12,231 S 22,700 S -1,1
Total Resources $ 36,204,407 $ 22,700 $ 36,227,107
Requirements
Community Services 20,809,391 $ 34,229 S 211,843.621
Program Expenditures Total $ 29,744,110 $ 34,229 $ 29,778 339
Contingency $ 903,755 $ {11.5 91 5 89'",,
Total Budget $ 32,092,395 $ 22,700 $ 32,115,095
Reserve For Future Expenditure $ 4,112,012 $ $ 4,112,012
Total Requirements $ 36,204,407 $ 22,700 $ 36,227,107
Page 3 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
4.Long Term Strategic Financial Plan
Appropriations required for the development of a long-term strategic financial plan for the city as endorsed by the Budget Committee on September 20,2011.
This action results in a decrease in Central Services contingency with an equal increase in program expenditures in Finance Administration.
Current Revised
Budget Amendment Budget
Central Services Fund
Resources
Beginning Fund Balance $ 214,516 $ 214,516
Total Resources $ 6,995,423 $ $ 6,995,423
Requirements
Policy and Administration 5 6,368,428 $ 35,(NN) $ 6,403,428
Program Expenditures Total $ 6,368,428 $ 35,000 $ 6,403,428
Contingency S 297,500 $ (35,000) $ 262,50o
Total Budget $ 6,665,928 $ $ 6,665,928
Reserve For Future Expenditure $ 329,495 $ $ 329,495
Total Requirements $ 6,995,423 $ $ 619951423
Page 4 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
S.Tigard Police Officers Association
Due to contract settlement negotiations with TPOA,there is a need for additional budget capacity for the operating budget in Police.
This action will transfer$220,000 of Contingency to the Police Department Budget,resulting in a decrease in General Fund contingency
by$220,000 with an equal increase in program expenditures in the Community Services budgets.
Current Revised
Budget Amendment Budget
General Fund
Resources
Beginning Fund Balance $ 7,784,731 $ 7,784,731
Total Resources $ 36,204,407 $ - $ 36,204,407
Requirements
CommunitySmices S 20,809,395 $ 22u,(H)o $ 21,029,395
Program Expenditures Total $ 29,744,110 $ 220,000 $ 29,964,110
Contingcocc S 903,755 $ (220,01H)) S 683,755
Total Budget $ 32,092,395 $ - $ 32,092,395
Reserve For Future Expenditure $ 4,112,012 $ $ 4,112,012
Total Requirements $ 36,204,407 $ $ 36,204,407
Page 5 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
6.Grant Recognition
The city has received a grant from the Department of Land Conservation and Development for work
associated with Goal#10:Housing in Community Development.This action will result in an increase
in grant revenues for General Fund with an equal increase in Community Development's program expenditures.
Current Revised
Budget Amendment Budget
General Fund
Resources
Beginning Fund Balance $ 7,784,731 $ 7,784,731
lntergovemmental $ 5,511,272 $ 45,000 $ 5,556,272
Total Resources $ 36,204,407 $ 45,000 $ 36,249,407
Requirements
Community Development $ 3,226,930 $ 45,000 $ 3,271,930
Program Expenditures Total $ 29,744,110 $ 45,000 $ 29,789,110
Total Budget $ 32,092,395 $ 45,000 $ 32,137,395
Reserve For Future Expenditure $ 4,112,012 $ - $ 4,112,012
Total Requirements $ 36,204,407 $ 45,000 $ 36,249,407
Page 6 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
7.Capital Improvement Program(CIP)
An appropriation from the Gas Tax Fund is required for work that was not carried forward from FY 2011 for
both the Pacific Highway/Greenburg Road/Main Street and Burnham Street Reconstruction projects.
This action will amend the budget for these projects this fiscal year.
The actual Beginning Fund Balance in the Gas Tax Fund in FY 2012 is$1,981,045 which is$1,066,204 higher than the
budgeted Beginning Fund Balance of$914,841. This action mill appropriate$452,000 of the additional Beginning Fund
Balance to support the additional requirements. The additional requirements include increasing the transfer from Gas Tax
to the Transportation CIP Fund and recognizing the transfer in to the Transportation CIP Fund and increasing the
Capital Requirements in Work in Progress. This is consistent with carry-forward budget amendments.
Current Revised
Budget Amendment Budget
Gas Tax Fund
Resources
Beginning Fund Balance $ 1,981,045 $ 452,000 $ 2,433,045
Total Resources $ 7,625,374 $ 452,000 $ 8,077,374
Requirements
Program Expenditures Total $ 2,024,960 $ $ 2,021,960
"Transfers to Other Funds S 657,328 S 452,(KKl $ 1,109,328
Total Budget $ 3,603,920 $ 452,000 $ 4,055,920
Reserve For Future Expenditure $ 4,021,454 $ - $ 4,021,454
Total Requirements $ 7,625,374 $ 452,000 $ 8,077,374
Adopted Revised
Budget Amendment Budget
Transportation CIP Fund
Resources
Beginning Fund Balance $ - $
Transfers 1n from Other Funds S 961,915 5 452,(H)O $ 1,413')I
Total Resources $ 961,915 $ 452,000 $ 1,413,915
Requirements
Program Expenditures Total $ $ - $
Work-In-Progress c 721,696 $ 452,000 $ 1,173,696
Total Budget $ 964914 $ 452,000 $ 1,413914
Reserve For Future Expenditure $ 1 $ - $ 1
Total Acquirements $ 961,915 $ 452,000 $ 1,413,915
✓age"i c;�14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
8.Main St.Green St.Retrofit
Budget authority is required to conduct the right-of-way purchase for the Main Street project.
These costs are reimbursed by the Oregon Dept.of Transportation as part of the$3 million grant
obtained for the project.This action will result in a increase in Intergovernmental grant revenues in the Gas Tax Fund.
The grant funds will support the increased transfer to the Transportation CIP Fund from the Gas Tax Fund
and the resulting increase in the Transportation CIP Fund transfer in revenues and increased Work in Progress requirement
Current Revised
Budget Amendment Budget
Gas Tax Fund
Resources
Beginning Fund Balance $ 1,981,045 $ 1,981,045
Intergovernmental S 5,511,272 S 173,000 S 5,684,272
Total Resources $ 7,625,374 $ 173,000 $ 7,798,374
Requirements
Program Expenditures Total $ 2,024,960 $ - $ 2,024,960
Transfers to Other Funds $ 657,328 $ 173,000 S 830,328
Total Budget $ 3,603,920 $ 173,000 $ 3,776,920
Reserve For Future Expenditure $ 4,021,454 $ - $ 4,021,454
Total Requirements $ 7,625,374 $ 173,000 $ 7,798,374
Adopted Revised
Budget Amendment Budget
Transportation CIP Fund
Resources
Beginning Fund Balance $ - $ -
Transfers In from Other bunds S 961,915 S 173,000 S 1,134,915
Total Resources $ 961,915 $ 173,000 $ 1,134,915
Requirements
Program Expenditures Total $ - $ - $ -
Work-In-Progress S 721,696 $ 173,000 $ 894,696
Total Budget $ 961,914 $ 173,000 $ 1,134,914
Reserve For Future Expenditure $ 1 $ - $ 1
Total Requirements $ 961,915 $ 173,000 $ 1,134,915
Page 8 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
9. Federal Government Affairs Consulting&Lobbying Services
A budget appropriation is required for lobbying services that were finalized after the adoption of the FY 2012 budget.
This action will result in a decrease in contingency in the Central Services Fund with an increase in program expenditures for
policy and Administration. This is the pro-rated amount of the annual$63,000 contract.
Current Revised
Budget Amendment Budget
Central Services Fund
Resources
Beginning Food Balance $ 214,516 $ 214,516
Toul Resources $ 6,995,423 t $ 6,995,423
Requirements
Polio•and Administration f 6,368,428 f 42,000 f 6,410,428
Program Expenditures Total $ 6368,428 $ 42,000 $ 6,410,428
Contingenrw $ 297,500 f (12,000) $ 255,500
Total Budget S 6,665,928 $ $ 6 665,928
Reserve For Future Expenditure $ 329,495 $ $ 329,495
Tout Requirements $ 6,995,423 S $ 4995.423
Page 9 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
10.Salary Corrections
Salaries and benefits are under-budgeted this fiscal year.The under-budgeting was primarily a result of not budgeting
the wage related impacts of incentive pay,as well as,the impact of bringing current any performance reviews that were past due.
Over the past several years,the city did not budget for these impacts,but had the ability to pay for these occurrences with savings
from vacancies.However,these savings are no longer available due to a low turnover rate citywide.As a result,
additional appropriation is needed to increase the budgets for all operating funds.This action will decrease contingencies in the
General Fund,Gas Tax,Building,Sanitary Sewer,Stormwater,Water,Central Services,and Fleet and Property Management
Funds.In turn,program expenditures will increase for each of these affected funds.
Current Revised
Budget Amendment Budget
General Fund
Resources
Beginning Fund Balance $ 7,784,731 $ 7,784,731
Total Resources $ 36,204,407 $ - $ 36,204,407
Requirements
Policy and Administration 5 864,157 $ 10,349 $ 874,506
Community Development $ 3,226,930 $ 66,044 $ 3,292,974
Community Services $ 20,809,395 $ 107,529 $ 20,916,924
Public Works 5 4,843,628 $ 102,690 $ 4,946,318
Program Expenditures Total $ 29,744,110 $ 286,612 $ 30,030,722
Contingency $ 903,755 $ (286,612) $ 617,143
Total Budget $ 32,092,395 $ - $ 32,092,395
Reserve For Future Expenditure $ 4,112,012 $ - $ 4,112,012
Total Requirements $ 36,204,407 $ - $ 36,204,407
Adopted Revised
Budget Amendment Budget
Gas Tax Fund
Resources
Beginning Fund Balance $ 914,841 $ 914,841
Total Resources $ 4,009,659 $ - $ 4,009,659
Requirements
Public Works $ 2,024,960 $ 7,078 $ 2,032,038
Program Expenditures Total $ 2,024,960 $ 7,078 $ 2,032,038
Contingency $ 300,000 $ (7,078) $ 292,922
Total Budget $ 3,603,920 $ - $ 3,603,920
Reserve For Future Expenditure $ 405,739 $ - $ 405,739
Total Requirements $ 4,009,659 $ - $ 4,009,659
Page 10 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
10.Salary Corrections
Adopted Revised
Budget Amendment Budget
Building Fund
Resources
Beginning Fund Balance $ 309,853 $ 309,853
Total Resources $ 1,695,225 $ - $ 1,695,225
Requirements
Community Developmcnt S 1,179,625 S 13,137 S 1,192,762
Program Expenditures Total $ 1,179,625 $ 13,137 $ 1,192,762
Contingency S 2(10,0(X) S (13,137) S 186,863
Total Budget $ 1,579,469 $ - $ 1,579,469
Reserve For Future Expenditure $ 115,756 $ - $ 115,756
Total Requirements $ 1,695,225 $ - $ 1,695,225
Adopted Revised
Budget Amendment Budget
Sanitary Sewer Fund
Resources
Beginning Fund Balance $ 9,570,004 $ 9,570,004
Total Resources $ 11,556,338 $ - $ 11,556,338
Requirements
Public Works $ 859,149 $ 10,714 $ 869,863
Pram Expenditures Total $ 859,149 $ 10,714 $ 869,863
Contingency $ 400,(11X) $ (10,714) $ 389,286
Total Budget $ 4,522,090 $ - $ 4,522,090
Reserve For Future Expenditure $ 7,034,248 $ - $ 7,034,248
Total Requirements $ 11,556,338 $ - $ 11,536,338
Page 11 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
10.Salary Corrections
Adopted Revised
Budget Amendment Budget
Stormwater Fund
Resources
Beginning Fund Balance $ 641,887 $ 641,887
Total Resources $ 2,500,473 $ - $ 2,500,473
Requirements
Public Works $ 1,323,061 $ 7,22i S 1,330,281
Program Expenditures Total $ 1,323,061 $ 7,223 $ 1,330,284
Contingency $ 1(10,01p1 S (1,223) $ 92,777
Total Budget $ 2,493,109 $ - $ 2,493,109
Reserve For Future Expenditure $ 7,364 $ - $ 7,364
Total Requirements $ 2,500,473 $ - $ 2,500,473
Adopted Revised
Budget Amendment Budget
Water Fund
Resources
Beginning Fund Balance $ 1,459,045 $ 1,459,045
Total Resources $ 13,241,584 $ - $ 13,241,584
Requirements
Public Works S 6,236,017 S 16,627 S 6,252,044
Program Expenditures Total $ 6,236,017 $ 16,627 $ 6,252,644
Contingency S 500,0oo S (16,627) S 48i,373
Total Budget $ 10,475,313 $ $ 10,475,313
Reserve For Future Expenditure $ 2,766,271 $ $ 2,766,271
Total Requirements $ 13,241,584 $ - $ 13,241,584
Page 12 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
10.Salary Corrections
Adopted Revised
Budget Amendment Budget
Central Services Fund
Resources
Beginning Fund Balance $ 214,516 $ 214,516
Total Resources $ 6,985,823 $ - $ 6,985,823
Requirements
Policv and Administration S 6,396,617 S 56,821 $ 6,453,438
Program Expenditures Total $ 6,396,617 $ 56,821 $ 6,453,438
Contingency S 297,5(N) S (56,821) S 240,679
Total Budget $ 6,694,117 $ - $ 6,694,117
Reserve For Future Expenditure $ 291,706 $ - $ 291,706
Total Requirements $ 6,985,823 $ - $ 6,985,823
Adopted Revised
Budget Amendment Budget
Fleet/Property Management Fund
Resources
Beginning Fund Balance $ 78,830 $ 78,830
Total Resources $ 1,889,731 $ - $ 1,889,731
Requirements
Public Works S 1,766,629 S 8,539 $ 1,775,168
Program Expenditures Total $ 1,766,629 $ 8,539 $ 1,775,168
Contingency $ 100,000 S (8,539) S 91,461
Total Budget $ 1,866,629 $ - $ 1,866,629
Reserve For Future Expenditure $ 23,102 $ - $ 23,102
Total Requirements $ 1,889,731 $ - $ 1,889,731
Page 13 of 14
City of Tigard Exhibit A
FY 2012 Supplemental Budget Amendment
Fiscal Year 2011-12 Budget
Amendment#12-02
11. City Manager Relocation Costs
Additional funds are needed in order to pay for costs associated with the relocation of the new City Manager.
Budget will be transferred from Central Services Fund Contingency%ith an increase in Policy and Administration by the same amount.
Current Revised
Budget Amendment Budgct
Central Services Fund
Resources
Beginning Fund Balance $ 214,516 $ 214,516
Total Resources $ 6,995,423 $ $ 6,995,423
Requirements
Pohcv and Administration $ 6,368,428 $ l,ii.Hi S 6,371,928
Program Eapenditures Total $ 6,368,428 $ 3,500 $ 6,371,928
Contingency $ 297,500 $ ;SiH, S '_7ap0p
Total Budget $ 6,665,928 $ $ 6,665,928
Reserve.For Future Expenditure $ 329,495 $ $ 329,495
Total Regoireemeets $ 6.995,423 $ $ 6,995,423
Page 14 of 14