04/05/1999 - Packet City of Tigard, Oregon
Budget Committee Orientation Meeting
Monday, April 5, 1999 7pm to 8:30pm
Agenda
1. 1999/00 Budget Calendar, Schedule of meetings
2. Budget Process, role of the Budget Committee
3. Budget Document review
4. Financial Plan Overview
5. Audit Report and Current Financial Status
6. Questions
7. Next Meeting
City of Tigard, Oregon
Budget Calendar for 1999/00 Fiscal Year
Updated 12/17/98
September 9, 1998 Long Term Plan Discussion - Exec Staff
October 28, 1998 Plan Updates due to Finance
November 18, 1998 Final Long Term Plan Review - Exec Staff
December 16, 1998 Budget Kick off with Exec Staff
January 8, 1999 Six month expenditures distributed
January 22, 1999 Position requests to H/R
January 29, 1999 Projections of Rev/Expend through 6/30/99 due to Fin
February 1, 1999 Social Agency, Arts/Events funding requests due.
February 3, 1999 Budget requests and revenue due to Finance
February 26, 1999 Delivery of Requested budget to City Manager
April 9, 1999 City Manager completes Proposed budget
May 3, 1999 Budget Committee #1
May 10,'l 1 969 Budget Committee #2
May 17, 1999 Budget Committee #3
Junle Budget Committee #4 -—trap V '
June 4, 1999 Notice of approved budget to Tigard Times (13days)
June 22, 1999 Council Budget Adoption
CHAPTER 3-THE BUDGET PROCESS: AN OUTLINE
Exceptions to Local Budget Law months to complete a cycle.The budgeting process
Most local governments in Oregon must prepare and
has five parts. The budget is: (1) prepared, (2) ap-
proved, (3) adopted, (4) executed,and (5) reviewed
adopt an annual budget.There are a few exceptions. by audit.The budget mast be prepared far enough
The following districts are either totally or partially in advance so that it can be adopted before June 30.
exempted from Local Budget Law requirements(ORS After adopting the budget,the governing body makes
294.316): the necessary appropriations and certifies the tax to
1. Diking districts organized under Chapter 551. be imposed to the county assessor.
2. District improvement companies organized under Local governments that aren't subject to Local Bud-
ORS 554. get Law may be subject to other statutory and con-
3. Drainage districts organized under ORS 547. stitutional limits.They may choose to follow the local
4. Export trading corporations organized under ORS budget process in preparing their budgets.
777.755 to 777.800. Oregon's Local Budget Law has two important
5. Highway lighting districts organized under ORS objectives:
372.
6. Hospital financing authorities organized under I. It establishes standard procedures for preparing,
ORS 441.525 to 441.595. presenting,and administering the budget,and
7. Housing authorities organized under ORS Chapter 2. It provides for citizen involvement in preparing the
456 that are not carrying out urban renewal activi- budget and public exposure of the budget before
ties using tax increment financing under ORS its formal adoption.
457.440. To give the public ample opportunity to participate in
8. Irrigation districts organized under ORS 545. the budgeting process,Local Budget law requires that
9. Municipal public utilities operating under separate a budget officer be appointed and a budget commit-
boards or commissions, authorized under ORS tee be formed.The budget officer draws together nec-
Chapter 225 and city charters,and people's utility essary information and prepares the proposed
districts organized under ORS Chapter 261, both budget.The budget committee then reviews and may
operating without ad valorem tax support. revise the proposed budget before it is formally ap-
10.Organizations formed under the provisions of ORS proved. Notices are published, budgets are made
190.003 to 190.110. These organizations, referred available for review, and public meetings are held.
to as "councils of governments," are subject to These requirements encourage public participation in
separate budget requirements under ORS 294.900 budget-making.They also give public exposure to bud-
to 294.930. geted programs and fiscal policies before the govern-
11.Road districts organized under ORS 371. Ing body of a local government adopts the budget.
Note: Road districts that impose a property tax Citizen involvement in the budget cycle varies from
must submit tax certification documents. County one community to another.It is up to each local gow
road districts organized under ORS 371.097 are ernment to prepare a budget that clearly outlines its
subject to local budget law. fiscal policies and is satisfactory to the patrons of the
12. Soil and water conservation districts organized district. If a budget is clear and concise, taxpayers
under ORS Chapter 568 which do not impose an ad have a better understanding of the purposes for which
valorem tax. their tax dollars are spent. Local governments may
13.Water control districts,organized under ORS 553, also find citizen input informative and rewarding.
which do not impose taxes. To provide an overview of the budget cycle,the ma-
In addition to the local governments listed here, a jor steps of the budgeting process are outlined below.
newly formed local government is not required to pre- An Oregon Revised Statute outline of the budget pro-
pare a budget under Local Budget Law during the first cess is in Appendix B of this manual.
fiscal year it is formed.If a local government is formed
between March 1 and June 30,it does not have to pre- Function Outline of the Budget Process
pare a budget for the upcoming fiscal year (ORS 1. Budget Officer Appointed(ORS 294.331).
294.326(11)).
Each local government must have a budget officer,
Purpose of Local Budget Law either appointed by the governing body or desig-
nated by the local government's charter.The bud-
Budgeting is not simply something a local government get officer is under the supervision of either the
does once a year.It is a continuous process taking 12 executive officer or the governing body.
9
2. Proposed Budget Prepared(ORS 294.331). government.The governing body must publish a
The budget officer is responsible for preparing or "Financial Summary and Notice of Budget Hearing"
supervising preparation of the proposed budget to five to 25 days before the scheduled hearing.This
present to the budget committee. information must either appear in a newspaper of
general circulation,be mailed or hand delivered.
3. Budget Officer Publishes Notice(ORS 294.401). If no newspaper is published in the local govern-
The budget officer publishes a"Notice of Budget ment and the total estimated expenditures in the
Committee Meeting"after the proposed budget is approved budget do not exceed$50,000,the sum-
prepared.The notice may contain the dates,times mary and hearing notice may be posted.
and places of several meetings,if the budget officer If the local government posts the summary and
anticipates that more than one meeting will be notice,a second notice of budget hearing trust be
needed. published in a newspaper of general circulation,
If the notice is published in a newspaper of general mailed or hand delivered five to 30 days before the
circulation,it must be published at least twice,five scheduled hearing(ORS 294.421).See Chapter 8 for
to 30 days before the scheduled budget commit more details on publication requirements.
tee meeting date.The publications must be sepa- 7. Budget Hearing Held(ORS 294.430).
rated by at least seven days. If notice is hand
delivered or mailed,only one notice is required not The budget hearing must be held by the govern-
later than 10 days prior to the meeting. Ing body on the date specified in the public no-
4. Budget Committee Meets(ORS 294.401). tices. The purpose of the hearing is to listen to
citizens'testimony on the approved budget.Addi-
The budget officer may make the proposed budget tional hearings may be held.All hearings are open
available to each member of the budget commit- to the public.
tee not more than 10 days before the meeting.The
budget officer may choose to distribute the bud- 8. Budget Adopted, Appropriations Made, Taxes
get at the meeting,rather than earlier.At the time Declared and Categorized(ORS 294.435).
the budget is made available to the committee, a By law,the governing body may make changes in
copy must be filed in the office of the governing the approved budget before it is adopted.Prior to
body of the district.The budget becomes a pub- the beginning of the fiscal year to which the bud-
lic record at this point and must be made available get relates, it can also make changes to the
to anyone who is interested in viewing it. adopted budget.However,there are limitations:
The budget message is delivered at the first bud-
get committee meeting for budget deliberations. a. Taxes may not be increased over the amount
The budget message explains the proposed bud- approved by the budget committee.
get and any significant changes in the local govern- b. Estimated expenditures in a fund cannot be in-
ment's financial position.After the initial meeting, creased by more than $5,000 or 10 percent,
the budget committee may meet as many times as whichever is greater.
needed to revise and complete the budget. After Neither of the two limitations can be exceeded
the budget is approved, the budget committee is without first publishing a revised Financial Sum-
allowed to meet for training and advisory reviews mary and holding another budget hearing.
throughout the year. All meetings are subject to
Oregon's Public Meetings Law(ORS Chapter 192). After the budget hearing, and after considering
5. Budget Committee Approves Budget (ORS relevant testimony,the governing body adopts the
294.406). budget.It is recommended that the budget should
not be formally adopted until the latter part of
When the budget committee is satisfied with the June so last-minute revisions to revenue or expen-
budget, including additions to or deletions from diture estimates can be incorporated.
the one proposed by the budget officer, it is ap-
proved. The budget approved by the committee The governing body prepares a resolution or ordi-
specifies the amount of ad valorem taxes for each nance that formally adopts the budget,makes ap-
fund receiving tax revenue. propriations and,if needed,levies and categorizes
6. Budget Summary and Notice of Budget Hearing tax.The budget is the basis for making appropria-
Published(ORS 294.421). tions and certifying the taxes.The resolutions or
ordinances adopting the budget and waling ap-
After the budget is approved, a budget hearing propriations must be adopted no later than June
must be held by the governing body of the local 30(OAR 150-294.435(4)).
10
9. Taxes Certified(ORS 294.555). • ORS 294.326 provides for authorizing appropria-
tions as an exception to the budget process.
The next step in the budget cycle is to certify the . ORS 294.450 governs the transfer of appropria-
taxes to the county assessor.School districts also tions within a fund or from the general fund to
submit a copy of the budget and tax certification another fund.
forms to their education service district office and . ORS 294,455 provides for the expenditure funds
to the Oregon Department of Education. to repair or replace property that has been dam-
The documents submitted to the assessor's office aged or destroyed.It also allows funds to be ex-
include the following: pended because of a civil disturbance or natural
disaster.
• two copies of the notice of levy and the catego- . ORS 294.460 is concerned with loans from one
rization certification (Form LB/ED-50) which fund to another.
contains the statement of the budget committee . ORS 294.480 specifies the conditions under
approved tax amounts and/or tax rates,and which a local government must adopt a supple-
• two copies of the resolution statements that mental budget
adopt the budget,make appropriations,and im- . ORS 294.483 provides exceptions for certain
pose and categorize taxes. debt service expenditures.
• two copies of any successful tax ballot measures
For more details,read Chapter 13,Budget Changes
10.Post-Adoption After Adoption.
After the previous nine steps have been com- This is an overview of the budget cycle.For more de-
pleted, changes to the budget are restricted by tailed information on each stage of the budget cycle,
statute. refer to the section of this manual that is devoted to
each specific stage.
11
CHAPTER 7-APPROVING THE BUDGET
Budget Committee body,or through one of the local budget law publica-
tion methods(ORS 294.406(2)).
The governing body of each local government must
establish a budget committee(ORS 294.336).There is purpose of the Budget Committee
an exception to this.The governing body serves as the
budget committee for a local government with a pope- The budget committee meets publicly to review the
budget document as proposed by the budget officer.
lation exceeding 200,000 which is located in a county
The budget committee receives the budget and bud-
ng a tax.supervision and conservation commis-
havi
bud-
having
294.341). get message and provides an opportunity for the pub-
sion to ask questions about and comment on the
The budget committee is composed of the governing budget.The committee also approves a budget and,
body and an equal number of electors appointed by if required, approves an amount or rate of property
the governing body.All members of the budget com- taxes and specifies the ad valorem taxes for all funds
mittee have equal authority.According to Black's Lain that receive property taxes.
Dictionary,an elector is a qualified voter who has the public notice of the budget committee meetings must
right to vote for the adoption of any measure. If the
governing body cannot find a sufficient be given. If the public notice is published in a news-
paper of general circulation, it must be published at
electors who are willing to serve,those who
of o are will- least twice, five to 30 days before the meeting. The
ing and the governing body become the budget com- publications must be separated by at least seven days.
mittee. If no willing electors can be found, the
governing body is the budget committee (ORS If the notice is hand delivered or mailed,only one no-
294.336(2)). tice is required not later than 10 days prior to the
meeting.The notice must give the address,time,and
The appointive members of the budget committee purpose of the meeting(ORS 294.401(4)).
cannot be officers, agents or employees of the local The budget officer may make the proposed budget
government (ORS 294.336(4)). Spouses of officers, available to the budget committee not more than 10
agents or employees of the local government are not days before the first budget committee meeting adver-
barred from serving on the budget committee if they tised in the notice.If released before the budget com-
are qualified electors. mittee meeting,the proposed budget is intended for
Appointive members of the budget committee are the individual use of the members.Committee mem-
appointed for three-year terms. The terms must be bers may not discuss or deliberate on the budget out-
staggered so that about one-third of the terms end side of a public meeting. The budget officer may
each year(ORS 294.336(5)).When a new local govern- choose to make the budget available at the first bud-
ment is appointing its first budget committee, the get committee meeting (ORS 294.401). Immediately
terms may be for one year,two years and three years following the release of the proposed budget to the
for each third of the appointive members. After the budget committee,whether before or at the meeting,
first two years,the local government will then be able the budget officer must file a copy of the budget in the
to appoint all new members to three-year terms (OF office of the governing body. This copy becomes a
444-V;3-6-64) public record.
If an appointive member of the budget committee is . The budget committee must have a quorum, or ma-
unable to complete the term, or resigns before the jority of the total membership of the committee,
term is over, the governing body must appoint an- present in order to hold a meeting.A majority is one
other elector to serve out the unexpired portion of the more than half the number of the membership (OAR
term (ORS 294.336(6)). 150-294.336-(B)). For example, if the budget commit-
tee has 10 members, six must be present to hold a
No member of the budget committee(including gov meeting.
erning body members)may receive any compensation The budget committee elects a presiding officer from
for their services as a member of the committee(ORS among the members at the first meeting (ORS
294.336(3)). 294.336(8)). The budget committee also hears the
The budget committee may meet from time to time budget message that was prepared by the executive
throughout the year at its discretion for purposes officer of the local government or the governing body
such as training.All of these meetings are open to the chair. One of the committee's most important duties
public and notice of the meeting must be given in the is to hear and consider any testimony presented by
same manner as notice for meetings of the governing the public about the budget.
31
The budget committee may approve the proposed • Second,discounts are given for timely property tax
budget at the first meeting.However,It usually takes payments.
several meetings to do so. When the budget officer • Third, the Oregon Constitution sets limits on the t:
prepares the budget calendar,several budget commit- amount of property tax that can be collected from
tee meeting can be scheduled.The public notice then an individual property.
contains the date,time and place of each of the meet- The total of these amounts—taxes necessary to bal-
ings. If more meetings are needed than were sched- ance, uncollected amounts, discounts allowed, and
uled, give notice of those meetings in the same loss due to constitutional limit--cannot exceed the
manner as notice of meetings of the governing body local government's taxing authority.Taxing authority
or by one or more of the publication methods used includes the amount of tax revenue that will be raised
for the initial budget committee meetings (ORS by the local government's permanent rate limit,local
294'406(2))' option tax authority, other taxing district obligation
The budget committee reviews and, if necessary, re- authority(Gap bonds and qualifying pension and dis-
vises the proposed budget submitted by the budget ability),and general obligation bond tax authority.
officer.Budget committee members should develop a The budget committee establishes and approves the
general understanding of the budget process,the de- amount and/or rate of property taxes to be imposed.
partments and programs included in the budget docu- This is a very important responsibility of the budget
ment,and the legal constraints imposed on the local committee. The budget committee may choose to
government's tax levy after budget committee ap-
proval.Local Budgeting in Oregon is recommended as impose less tax than the local government's taxing
a good resource for budget committee members on authority.The amount and/or rate of tax approved can
the basics of taxation and budget law only be changed by the governing body under specific
conditions.
The budget committee generally studies the budget The taxes to be imposed are documented in a state-
by comparing the two previous years'actual data,the ment which is filed with the county assessor when the
current budgeted data, and the figures proposed by tax certification is made by July 15.The statement of
the budget officer. The budget committee may ask taxes approved may give either the tax rate (perma-
questions of the executive officer or other staff, and nent,operating or local option)or the amount of taxes
request additional information. The committee may that the local government wants to impose for opera-
demand and receive any information it needs in order tions.It should also include the amount of tax for any
to make decisions about the budget (ORS 294.406). bonded debt.
The committee uses the information to approve ex-
penditures and balance each fund. If the amount of tax revenue needed exceeds the lo-
cal government's taxing authority, the committee
Budget Committee Functions must decide if the additional amount needed should
be requested from the voters in the form of a local
Among the most common items discussed are the option tax.If the committee decides to stay within its
questions of taxation (how much?) and allocating existing taxing authority, it may be necessary to re-
revenues and expenditures (where will the spend- duce budgeted requirements.
ing occur?).
Any budget committee action must have the approval
Once this initial process has taken place and the ex- of a majority of its members. To take action requires
penditures have been allocated among the programs, the affirmative vote of a majority of the total budget
these proposed expenditures must be compared to committee membership(OAR 150-294.336-(B)).If only
the proposed nontax revenues.The difference in these six members of a 10-member committee are present,
two amounts becomes the "taxes necessary to bal- then they all must vote in the affirmative to take ac-
ance the budget"(ORS 294.381). tion. The budget committee may reduce or increase
The budget committee must also consider the amount the estimates proposed by the budget officer. The
of taxes that will not be received.Although property budget is approved only once.
taxes make up the difference between budget require- If any changes are necessary after the committee ap-
ments and nontax revenue, property taxes shown in proves the budget,the governing body must make the
the budget will not be the same as the property tax revisions when adopting the budget.The governing
certification that is submitted to the assessor. body's power to change the approved budget is lim-
There are three reasons for this: ited. It cannot increase expenditures in a fund by
more than$5,000 or 10 percent,whichever is greater.
• First, not all taxpayers pay their taxes in the year Also, it cannot increase the tax amount approved by
billed. the budget committee. If the governing body wants
32
to exceed either of these limits,it must publish a re- Fiscal Powers of the Budget Committee
vised budget summary(financial summary)and hear-
ing notice,and hold another hearing(ORS 294.435). The budget committee,as a whole or through major-
ity action,has the power to:
The governing body has the final responsibility for 1. To specify the amount of tax revenue for all funds.
allocating the resources of the budget to the programs 2 Establish a maximum for total expenditures for
or departments of the local government.This author- each fund. This maximum is subject to any revi-
ity is part of the responsibility given the governing
body to adopt the budget and to make appropriations sion which the governing body is authorized to
by which the budget is administered(ORS 294.435(1)). make after the budget hearing.
Chapter 12 has more details on adopting the budget. 3• Approve the total taxes for the local government
as an amount and/or rate.
The governing body may inform the appointive mem- 4. Approve the budget.
bers of the budget committee if different figures are
approved when the budget Is adopted.This is a policy When the budget committee has approved the bud-
decision of the local government and not a statutory get,the governing body enters into the adoption stage
requirement. of the budget process.
33
1999 Updated Plan
25,000,000
20,000,000
15,000,000
y 10,000,000
L
5,000,000
0 mml]�Revenues
R\°'1 \ \ \�® p\ \��y (y\ \�D \ \��O ro\�1 \�Q' Og o,\�® �p :'* ��Expenses
(5,000,&0) °' °' °' ® ® ® ® ® O ® �)KC EFB
(10,000,000) n.
Fiscal Year
�C'ep �'�`'ih
„ few
dM
�.
Pry rid
#Positions 252.20 254.50 2.30 0.91%
Personal Services 14,373,120 14,629,599 256,479 1.78%
Materials &Services 8,547,331 8,181,494 (365,837) -4.28%
Capital Outlay 1,333,790 1,591,598 257,808 19.33%
Total = 24,254,240 24,402,691 148,451 0.61%
Jr�_ lnin - Yi
Nq 1MAN. �4
ii
PcF �uJt
Community Services 8,580,811 8,697,534 116,723 1.36%
Public Works 8,069,620 8,191,702 122,082 1.51%
Development Services 3,927,832 3,988,732 60,900 1.55%
Policy&Administration 3,388,359 3,175,708 (212,651) -6.28%
General Government 287,618 349,015 61,397 21.35%
Total Operating Budget-by Program 24,254,240 24,402,691 148,451 0.61%
City of Tigard, Oregon
Analysis of Operating Budget
FY 98/99 FY 99/00
Adopted Proposed Increase/ %
Budget Units Budget Budget (Decrease) Change
Police 5,662,599 5,981,834 319,235 5.64%
Library 1,492,605 1,686,466 193,861 12.99%
Social Services 96,193 108,000 11,807 12.27%
Parks Maintenance 657,887 804,511 146,624 22.29%
Total Community Services 7,909,284 8,580,811 671,527 8.49%
Administration 272,817 385,386 112,569 41.26%
Sanitary Sewer 434,764 547,628 112,864 25.96%
Storm Sewer 478,781 537,332 58,551 12.23%
Street Maintenance 814,162 1,003,627 189,465 23.27%
Shops Services 146,099 182,285 36,186 24.77%
Property Management 404,765 501,555 96,790 23.91%
Water 3,683,254 4,911,807 1,228,553 33.36%
Total Public Works 6,234,642 8,069,620 1,834,978 29.43%
Administration 561,803 578,368 16,565 2.95%
Building Inspection 1,279,081 1,154,893 (124,188) -9.71%
Current Planning 408,198 374,635 (33,563) -8.22%
Advance Planning 337,053 349,929 12,876 3.82%
Engineering 988,148 1,040,007 51,859 5.25%
Street Lighting 430,000 430,000 - 0.00%
Total Development Services 4,004,283 3,927,832 (76,451) -1.91%
Mayor& City Council 87,896 96,277 8,381 9.54%
City Administration 475,119 504,797 29,678 6.25%
Human Resources 333,254 356,129 22,875 6.86%
Risk Management 365,236 383,191 17,955 4.92%
Computer Systems 458,122 662,547 204,425 44.62%
Finance 128,676 118,501 (10,175) -7.91%
Accounting 655,382 651,544 (3,838) -0.59%
Administrative Services 552,755 615,374 62,619 11.33%
Total Policy&Admin 3,056,440 3,388,359 331,919 10.86%
Non Departmental 337,213 287,618 (49,595) -14.71%
Total Operating Budget 21,541,862 24,254,240 2,712,378 12.59%
City of Tigard, Oregon
Analysis of Operating Budget
Excluding increased cost of water-due to peaking penalty
FY 98/99 FY 99/00
Adopted Proposed Increase/ %
Budget Units Budget Budget (Decrease) Change
Police 5,662,599 5,981,834 319,235 5.64%
Library 1,492,605 1,686,466 193,861 12.99%
Social Services 96,193 108,000 11,807 12.27%
Parks Maintenance 657,887 804,511 146,624 22.29%
Total Community Services 7,909,284 8,580,811 671,527 8.49%
Administration 272,817 385,386 112,569 41.26%
Sanitary Sewer 434,764 547,628 112,864 25.96%
Storm Sewer 478,781 537,332 58,551 12.23%
Street Maintenance 814,162 1,003,627 189,465 23.27%
Shops Services 146,099 182,285 36,186 24.77%
Property Management 404,765 501,555 96,790 23.91%
Water 3,683,254 3,811,807 128,553 3.49%
Total Public Works 6,234,642 6,969,620 734,978 11.79%
Administration 561,803 578,368 16,565 2.95%
Building Inspection 1,279,081 1,154,893 (124,188) -9.71%
Current Planning 408,198 374,635 (33,563) -8.22%
Advance Planning 337,053 349,929 12,876 3.82%
Engineering 988,148 1,040,007 51,859 5.25%
Street Lighting 430,000 430,000 - 0.00%
Total Development Services 4,004,283 3,927,832 (76,451) -1.91%
Mayor&City Council 87,896 96,277 8,381 9.54%
City Administration 475,119 504,797 29,678 6.25%
Human Resources 333,254 356,129 22,875 6.86%
Risk Management 365,236 383,191 17,955 4.92%
Computer Systems 458,122 662,547 204,425 44.62%
Finance 128,676 118,501 (10,175) -7.91%
Accounting 655,382 651,544 (3,838) -0.59%
Administrative Services 552,755 615,374 62,619 11.33%
Total Policy&Admin 3,056,440 3,388,359 331,919 10.86%
Non Departmental 337,213 287,618 (49,595) -14.71%
Total Operating Budget 21,541,862 23,154,240 1,612,378 7.48%
City of Tigard, Oregon
Comparative Schedule of Expenditures
For the Period Ending February 28,1999
YEAR % PRIOR YEAR $INC/ %INC/
EXPENDITURES BUDGET TO DATE VARIANCE BUDGET TO DATE (DEC) (DEC)
Community Services
1110 Police Admin 236,666.00 157,727.79 78,938.21 66.65% 130,152.71 27,575.08 21.19%
1120 Police Operations 3,771,196.00 2,011,206.12 1,759,989.88 53.33% 2,024,367.20 -13,161.08 -0.65%
1130 Police Support 1,654,737.00 1,262,963.42 391,773.58 76.32% 943,260.63 319,702.79 33.89%
1411 Library Administration 192,718.00 113,250.46 79,467.54 58.76% 112,859.14 391.32 0.35%
1420 Readers Services 652,206.00 393,431.34 258,774.66 60.32% 341,717.20 51,714.14 15.13%
1430 Technical Services 270,900.00 174,055.23 96,851.45 64.25% 110,421.38 63,633.85 57.62%
1440 Circulation Library 376,782.00 240,274.52 136,507.48 63.77% 231,502.72 8,771.80 3.79%
1500 Social Services 96,943.00 84,411.64 12,531.36 87.07% 71,916.64 12,495.00 17.37%
1600 Parks Maintenance 691,787.00 325,740.42 366,046.58 47.09% 232,406.10 93,334.32 40.16%
Total Community Services 7,943,935.00 4,763,060.94 3,180,880.74 59.96% 4,198,603.72 564,457.22 13.44%
Public Works
2110 Field Operations Admin 272,817.00 155,695.23 117,121.77 57.07% 128,853.49 26,841.74 20.83%
2120 Sanitary Sewer 434,764.00 252,188.87 182,575.13 58.01% 222,771.04 29,417.83 13.21%
2125 Storm Sewer 478,781.00 165,636.08 313,144.92 34.60% 264,111.20 -98,475.12 -37.29%
2130 Street Maintenance 814,162.00 463,708.49 350,453.51 56.96% 347,324.61 116,383.88 33.51%
2150 Shops&Services 146,099.00 79,075.89 67,023.11 54.12% 78,414.07 661.82 0.84%
2160 Property Management 419,731.00 188,591.80 231,139.20 44.93% 136,607.53 51,984.27 38.05%
2170 Water Department 3,683,254.00 2,038,457.38 1,644,796.62 55.34% 1,955,733.51 82,723.87 4.23%
Total Public Works 6,249,608.00 3,343,353.74 2,906,254.26 53.50% 3,133,815.45 209,538.29 6.69%
Development Services
2210 Development Svcs.Admi 561,803.00 336,641.24 225,161.76 59.92% 281,876.27 54,764.97 19.43%
2220 Building Inspection 1,279,081.00 639,736.93 639,344,07 50.02% 472,684.81 167,052.12 35.34%
2230 Current Planning 408,198.00 229,319.19 178,878.81 56.18% 186,653.54 42,665.65 22.86%
2235 Advance Planning 337,053.00 175,609.21 161,443.79 52.10% 171,482.36 4,126.85 2.41%
2240 Engineering 988,148.00 613,272.23 374,875.77 62.06% 506,776.97 106,495.26 21.01%
2241 Engineering Urban Svcs 0.00 0.00 0.00 0.00% 30,177.53 -30,177.53 -100.00%
2250 Street Lights 430,000.00 169,452.08 260,547.92 39.41% 194,600.53 -25,148.45 -12.92%
Total Development Services 4,0049283.00 2,164,030.88 1,840,252.12 54.04% 1,844,252.01 319,778.87 17.34%
Policy and
Administration
3110 Mayor&City Council 87,896.00 51,685.13 36,210.87 58.80% 42,355.81 9,329.32 22.03%
3120 City Administration 475,119.00 294,566.03 180,552.97 62.00% 235,431.75 59,134.28 25.12%
3130 Personnel 333,254.00 199,178.49 134,087.79 59.77% 164,856.01 34,322.48 20.81%
3140 Visioning 0.00 0.00 0.00 0.00% 6,318.47 -6,318.47 -100.00%
3211 Finance 128,676.00 65,343.34 63,332.66 50.78% 76,499.32 -11,155.98 -14.58%
3220 Computer Systems 458,122.00 255,632.43 202,489.57 55.80% 188,986.28 66,646.15 35.27%
3230 Accounting 655,382.00 365,629.46 289,752.54 55.79% 344,665.70 20,963.76 6.08%
3310 Admin/RiskManagemen 365,236.00 285,748.57 79,487.43 78.24% 221,318.54 64,430.03 29.11%
3320 Office Services 228,641.00 155,040.90 73,600.10 67.81% 121,119.71 33,921.19 28.01%
3330 Records 125,297.00 69,934.57 55,362.43 55.82% 66,599.57 3,335.00 5.01%
3340 Municipal Court 198,817.00 115,400.99 83,416.01 58.04% 97,822.55 17,578.44 17.97%
Total Policy and Administration 3,056,440.00 1,8589159.91 1,198,292.37 60.79% 1,565,973.71 292,186.20 18.66%
City Wide Support
4100 City Wide Support 277,213.00 132,356.18 144,856.82 47.75% 162,984.23 -30,628.05 -18.79%
4200 City Attorney 60,000.00 66,243.03 -6,243.03 110.41% 82,503.11 -16,260.08 -19.71%
Total City Wide Support 337,213.00 1989599.21 138,613.79 58.89% 245,487.34 -46,888.13 -19.10%
TOTAL EXPENDITURES 21,5919479.00 12,327,204.68 9,264,293.28 57.09% 10,988,132.23 1,339,072.45 12.19%
09-Mar-99
City of Tigard, Oregon
Comparative Schedule of Revenues by Fund Type
For the Period EndingFebruary 28,1999'
YEAR % PRIOR YEAR $INC/ %INC/
REVENUES BUDGET TO DATE VARIANCE BUDGET TO DATE (DEC) (DEC)
General LID CIP Fund 950,000.00 0.00 -950,000.00 0.00% 0.00 0.00 100.00%
Metro Greenspaces 259,000.00 0.00 -259,000.00 0.00% -314.75 314.75 -100.00%
Dartmouth LID CIP Fund 0.00 888.97 888.97 0.00% 30,367.69 -29,478.72 -97.07%
Park Levy Cap.Improvement 9,000.00 7,730.27 -1,269.73 85.89% 7,364.05 366.22 4.97%
Facilities Fund 823,491.00 195,211.85 -628,279.15 23.71% 186,416.17 8,795.68 4.72%
Capital Projects 2,041,491.00 203,831.09 -1,837,659.91 9.98% 223,833.16 -20,002.07 -8.94%
Bancroft Bonds 5,087,039.00 4,898,585.59 -188,453.41 96.30% 166,042.37 4,732,543.22 2850.20%
General Pond Debt 1,674,615.00 1,486,959.83 -187,655.17 88.79% 1,442,230.02 44,729.81 3.10%
Debt Service 6,761,654.00 6,385,545.42 -376,108.58 94.44% 1,608,272.39 4,777,273.03 297.04%
Water General Fund 4,774,790.00 3,257,866.42 -1,516,923.58 68.23% 3,216,291.41 41,575.01 1.29%
Water Quality/Quantity 106,200.00 153,508.36 47,308.36 144.55% 227,020.03 -73,511.67 -32.38%
Water SDC 239,010.00 192,343.87 -46,666.13 80.48% 307,283.72 -114,939.85 -37.41%
Sewer 1,595,275.00 1,079,822.88 -515,452.12 67.69% 1,082,204.97 -2,382.09 -0.22%
Storm Drain 913,750.00 727,413.07 -186,336.93 79.61% 489,881.72 237,531.35 48.49%
Water Capital Projects 4,150,000.00 4,149,865.35 -134.65 100.00% 27,806.14 4,122,059.21 14824.28%
Enterprise 11,779,025.00 9,560,819.95 -2,218,205.05 81.17% 5,350,487.99 4,210,331.96 78.69%
General Fund 12,580,537.00 9,826,710.57 -2,753,826.43 78.11% 9,356,406.59 470,303.98 5.03%
General 12,580,537.00 9,826,710.57 -2,753,826.43 78.11% 9,356,406.59 470,303.98 5.03%
Traffic Impact-Urban Svc 373,112.00 141,861.10 -231,250.90 38.02% 209,780.88 -67,919.78 -32.38%
Urban Services 879,863.00 378,767.76 -501,095.24 43.05% 333,101.88 45,665.88 13.71%
Tree Replacement 52,000.00 22,235.58 -29,764.42 42.76% 12,999.00 9,236.58 71.06%
State Gas Tax Street 1,717,280.00 1,151,576.15 -565,703.85 67.06% 1,108,091.85 43,484.30 3.92%
County Gas Tax 151,600.00 115,435.79 -36,164.21 76.14% 110,685.59 4,750.20 4.29%
Electrical Inspection 207,348.00 96,969.71 -110,378.29 46.77% 124,126.73 -27,157.02 -21.88%
Traffic Impact 1,027,875.00 591,321.73 -436,553.27 57.53% 278,789.43 312,532.30 112.10%
Underground Utility 51,000.00 43,526.37 -7,473.63 85.35% 33,418.34 10,108.03 30.25%
Workers Comp Fund 40,000.00 32,378.96 -7,621.04 80.95% 40,969.23 -8,590.27 -20.97%
Building Fund 969,043.00 454,294.62 -514,748.38 46.88% 383,565.82 70,728.80 18.44%
Parks SDC 448,660.00 197,299.79 -251,360.21 43.98% 163,343.72 33,956.07 20.79%
Forfieture Proceeds 5,100.00 32,613.48 27,193.48 639.48% 27,917.21 4,696.27 15.68%
Special Revenue 5,922,881.00 3,258,281.04 -2,664,919.96 55.01% 2,826,789.68 431,491.36 15.25%
TOTAL REVENUES 39,085,588.00 29,235,188.07 -9,850,719.93 74.80%19,365,789.81 9,869,398.26 50.96%
09-Mar-99