04/30/2001 - Packet Tigard Budget Committee 2001
(Note: Items not completed at scheduled meeting will be held over to following meeting.)
April 30, 2001
6:30 p.m.
TVF&R Community Room
(Enter through door at the end of the Water Building parking lot)
• Election of Officers
• Approval of Minutes
• Budget 101
Oregon Local Budget Law requirements
13 Four aspects of a public budget
13 Structure
• Vision Statement
• Council Goals
• Budget Message
Major issues
Summary of proposal
• Changes in budget presentation/structure
• Presentation
• Effectiveness measures
• Direct charge system
• Budget Hearing Format
13 Schedule
13 Length of meetings
11 Department Presentations
13 Public Comment
• Public Comment
• Recess Meeting until May 7, 2001
April 30, 2001
Sign in Sheet
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City of Tigard
FY 2001 =02 Proposed Budget
Oregon Local Bud-get Law
1 ORS 294 . 305 to 294. 565
1 Sets minimum requirements
1 Establishes basic process & responsibilities
1 Establishes Budget Committee
Members of the governing body plus
1 An equal number of citizens appointed by the
governing body
1 Each member has equal vote
Oregon Local Budget Law
(cont'd)
1 Budget Officer (City Manager)
1 Reviews expenditure patterns and needs
1 Estimates revenues
1 Develops Proposed Budget
1 Presents Proposed Budget to Budget
Committee
1 Notice is published
Oregon Local Budget Law
(contra)
u µ
1 Budget Committee
1 Reviews budget
1 Takes public comment
1 Makes changes as necessary or appropriate
Approves budget
Approves property tax amount or rate
1 Sends Approved Budget to City Council for
adoption
Oregon Local Budget . Law
(cont'd)
Ng
1 Budget summary and notice of budget
hearing published
1 City Council
1 Holds budget hearing
May modify Approved Budget, as long as
changes do not exceed 10% of a fund's
appropriation
1 Adopts budget
Oregon Local Budget Law
(cont'd)
1 Budget takes effect on July 1
1 May be amended throughout fiscal year
as needed by City Council resolution
1 Major changes require a Supplemental
Budget
Whatis aBudget?
tp
.. . AN
y
1 Accounting document
1 guide
O erational
p
1 Policy document
1 Communications tool
Budget as an Accounting
Document
1 Measures and controls expenditures
1 Tracks revenues
1 Loads accounting system stem
Budget as an Operational
Guide
MOM
1 Identifies work programs for departments
1 Establishes departmental goals
Budget as a Policy
Document
1 Review of City operations and processes
1 Review of community needs
1 Review of resources
1 Makes choices and sets priorities
Budget as a
Communications Tool
011
1 Explains
1 Demands
1 Needs
1 Constraints
1 Resources
1 Opportunities
1 Communicates
1 Choices made
1 Direction in which the City is headed
Budget Structure --
Appropriations
00
1 Legally established expenditure limits
( Not-To-Exceed -Amount)
1 Established by Fund
Budget Structure --
Appropriations cont'd� )
1
1 Can be established at different levels
1 Program
1 Department _
1 Department/Category -
1 Line item -
`.
J
1 Tigard a ro riations are at the Programppp
level
Budget Structure --
Document
1 Budget Summary
1 Revenue Analysis
1 Program Summaries
1 Community Services
1 Public Works
I Development Services
I Policy and Administration
1 General Government
Budget Structure --
Document (cont9d
��
...` �. N.OR
.. �. �.
Capital I
1 Debt Service
1 Fund Summaries
1 General Information
1 Appendix
City of Tigard
FY 2001 =02 Proposed Budget
vi ion Sta....-- te ent
an
' I Go I
Coun i
R
,
Vision Statement
1 Community Character & Quality of Life
1 Growth & Growth Management
1 Public Safety
1 Schools & Education
1 Traffic and Transportation
1 Urban and Public Services
Council Goals
1 Develop Transportation Improvement
Program
1 Provide recreational opportunities
1 Support the Tigard Central Business
District Association (TCBDA) to revitalize
the downtown
1 Implement the City Park Master Plan
Council Goals (cont'd)
5
4 T
1 Determine the City's long-term water
supply
1 Establish an annexation policy
1 Encourage and support private sector
programs for affordable housing
1 Support the New Tigard Library
Construction Committee (NTLCC)
Council Goals (contld
kxV1,
3
r a-
1 Develop a citywide completion
tY sewer
policy
1 Expand citizen involvement opportunities
City of Tigard
FY 2001 -02 Proposed Budget
F2
�. ... .
m9
Financial Plan
Assumptions _
+x,
1 Revenues
1 Past trends
1 Expected changes in consumption
1 Projected economic activity
Financial Plan
Assumptions
1 Expenditures
1 Personal Services - 5% plus or minus
projected position changes
1 Materials & Services - 3% plus new requests,
less one-time expenditures
1 Capital Outlay - 3% plus new equipment, less
non-recurring equipment
1 Capital Improvements - Based on CIP
General Fund
i
I
8,000,000
6,000,000 -
4,000,000
I
I
'-° 2,000,000
0
0
rn rn o 0 0 0 0
r� oo rn o a v
� rn rn rn o 0 0 0 0
(2,000,000)
(4,000,000)
Fiscal Year
■EFB
Development Funds
Development funds
Building, Electrical Inspection, & Urban Services
Ending Balances
800,000
600,000
400,000
N
200,000
O
O
00
Q O O O CO
n W rn o a
rn rn rn o 0 0 0
(200,000)
(400,000)
Fiscal Year
13Building 13Electrical Insp. ■Urban Services
Water Funds
Water Funds
Water,Water SDC, & Water CIP
Ending Fund Balances
10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
y 3
5,000,000
O _
4,000,000
3,000,000 ---
2,000,000
1,000,000
0
of O N 0
m m o 0 0 0 0 0 0
r� Co m o a m v �n
m rn rn o 0 0 0 0 0
Fiscal Years
0Water ®Water SDC OWater CIP
Road Funds
11 W,
m. Q
Road Funds
State Gas Tax, County Gas Tax, Traffic Improvement Fee, Traffic Improvement Fee -- Urban Services
Ending Balances
4,000,000
2,000,000 — ----- --.____
i
0 JIM . im an .
a) 0 N
01Q O O O
T 0 m O O
W
2 (2,000,000)
O
(4,000,000) -- -- —
(6,000,000) ---- — - —
(8,000,000)
Fiscal Year
OState-Gas Tax OCounty Gas Tax ■Traffic Imp. Fee OTraffic Imp. Fee -- US
Sewer Funds
k x sm
Sewer Funds
Sanitary Sewer, Storm Sewer, & Water Quality/Quantity Funds
Ending Balances
14,000,000
12,000,000
10,000,000
8.000,000
0
0
6,000,000
4,000,000
2,000,000
O
rn rn o 0 0 0 0 0 0
rn rn m o 0 0 0 0 0
Fiscal Year
OSanitary Sewer ■Storm Sewer OWater Qual./Quan.
City of Tigard
FY 2001 =02 Proposed Budget
Budget Messa e -- Major
g
Issues
,1,14QS
.� ._.. ..
r
, 1 0 li -1 , VW9
_3 all
WIVI
1 Annexations
Building activity
1 CityLibra
\(�^'' � 'R.__�C';<-mss, `•�,
1 Water Sup
p
Road Fundin
1 Communication-".)
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�lk
Bud et Message
g
Proposal
-.11" I"I'lili, SURN
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1 Operating budget of 25 875485 -- an
increase of 4. 3 %
1 A net increase of 10 . 42positions '
1 Continues a computer system reserve first
created in FY 2000-01
, ■ 10 415 310 for Capital Improvement�
Projects
City of Tigard
FY 2001 =02 Proposed Budget
E
�m '7
Budget Presentation
1 Major facelift to document to improve
readability and communication
1 Effectiveness Measures
1 Direct Charge System