01/20/1987 - Packet A '
BUDGET COMMITTEE WORKSHOP
CITY OF TIGARD, OREGON
JANUARY 20, 1987
1. ROLL CALL AND INTRODUCTIONS: Nick Frezza
Floyd Bergmann ✓ Judy Christensen
Joyce Patton ✓ Susan Mueller
David Funk '� Tom Brian
Jerry Edwards Carolyn Eadon
Valerie Johnson John Schwartz
Staff /3,/�;y%•^! J���
2. BUDGET COMMITTEE CALENDAR:
o January 20 - Training Workshop
o January 27 - Supplemental Budge & 5-Year Plan
o April 21 & 28, May 5 & 12 - Budget Meetings
o Fall, '87 - CIP Review
o Winter, 188 - Supplemental Budget & 5-Year Plan Update.
3 . BUDGETING ISN'T ACCOUNTING:
Budgeting is a PROCESS for making policy and setting priorities,
micro-Management system, not fixed but dynamic and ongoing. . . .
Budget as a PLAN. . . .5-Year Financial Plan, Council Goals, Department
Operations, CIP. . . .
x Budget as a REPORT. . . .Service Level Priorities, Annual Performance
Report, Work Measurement Indicators, Staffing and Finance. . . .
Budget Committee' s Role and the Budget Cycle. . . .Managements' Role and
Responsibility. . .
4. REVENUES:
o Use and Limitations of FUNDS - Operating, Special Revenue,
Enterprise, Capital and Debt Service. . .
o Revenue Sources - Taxes, Fees and Charges, Intergovernmental Shared,
Franchise Fees, SDC' s, Special Assessments/1_ID' s, and Misc.
144W Oregon TAX SYSTEM. . . .Division vs. Multiplication, Tax Base, Tax Levy,
Tax Raise and Assessed Value. . .
5. EXPENDITURES:
o Program Budget (What/Policy) vs. Line Item Budget (Now/Management)
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o City of Tigard Program Categories —
1 . Community Services (Police, Community Services, Municipal Court,
Library, and Social Services);
2. Community Development (Building, Planning, Engineering, and
Public Works);
3 . Policy and Administration (Council and City Administration);
4. General Government (City-Wide Expenses and City Attorney);
5. Debt Services (Bond Debt and LID;s); and
6. All Other (CIP and Contingency/Reserve). . .
o Expenditure Categories -- Personnel, Materials and Services, Capital
Outlay, Capital Projects, Debt Service and Contingency/Reserve
o Operating Budget, Capital - Projects, Debt Service and
Contingency/Reserve. . .
Revenue/Expenditure Program Budget Matrix Summary. . .
6. OPEN DISCUSSION AND ADJOURN
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BUDGET CYCLE
Council
Godis
AOO Workshop
Budget Annual
Preparation Performance
JAN Report
FEB DEC
&dget 5-Year
Hearings � Financial
Plan
MAR Quarterly NOV
Report
Performance
Review
Audit
APR Report
` "" OCT
Budget
Election? MAY � SEP
Quarterly
Report Performance
Review Council
JUN AUG Workshop
Budget IOX
Adoption JUL
Operations &
Projects
Policy -
Calendar &
Work Plans
VAOO
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COONCTL GOALS FT 1986-67
(7/1/86)
1. . OBTAIN NEW TAX BASE/AOEQUATE FUNOING.._.(JC/CCj
0 New,Tax Base and 5-year Financial Plan
o Financial Reporting and Auditing
0 Service Level Priorities & Reports
2. IMPLEMENT TRANSPORTATION PROGRAM...(TB)
o Transportation Public Facilities Plan
o Streets CIP and Finance
o Bikeways, Transit & Regional Issues
o Dartmouth LID
0 135th LID
o Scholls Ferry Road Area Plan
o Downtown/CBD Area Plan
3. COORDINATE EFFECTIVE COUNCIL-BOARD AND COMMITTEE RELATIONS...(VJ)
o Council Committee Liaisons and Annual Council-Committee Workshops
o Guidelines, Training and Boardsmanshfp Workshops
o Work Plans and Progress Reports
o Mayor and T.A.C.C. Coordination Meetings
o Volunteerism Awards and Recognition
o Periodic Council Workshops and Long-Range Consensus
4.. SUPPORT METZGER/WASHINGTON SQUARE ANNEXATION... (JC/CC)
o Public Information via CPO and Newsletter (Win-Win)
o Municipal Services and Costs
o Beaverton-Tigard APAA. County-Tigard UPAA
o City Resolution re."Offer"
o Alternate Scenarios (Square, Trammel-Crow, etc.)
S. EXPAND COMMUNITY INVOLVEMENT AND INCREASE PUBLIC INFORMATION...ICE)
o Neighborhood Town Halls and Annual Town Hall Meeting
o Broaden and Redefine NPO Role, Res.
n Newsletter, CATV, Press, Questionnaire, etc. /
1
6. DEVELOP DOWNTOWN IMPROVEMENT PLANS & CIP...(VJ)
0 Downtown/CBD Area Pian, Boundary, Map
o Beautification Plan
o Assist Chamber/Downtown Council
o Parking Plan, Traffic & Circulation Plan
-o Support Downtown-Economic Development
o CIP and Funding Match
7. ADOPT ANNEXATION & MUNICIPAL SERVICES POLICY...(JC/CC)
o Letter(s) to County re. Municipal Services
o Municipal Services Study
0 20-Year Financial Projection
o Review 8omp. Plan Annexation Policy & UPAA/APAA
8. EXPAND INTERGOVERNMENTAL RELATIONS...(JC/CC)
o Council Meetings with Beaverton, Tualatin, School Districts, County and
Special Districts
o Legislative Involvement through League of Oregon Cities and Sub-Committees,
Metro Area and Washington County Legislative Caucus
9. ADOPT PARKS PLAN AND CIP...(CE)
o Map and Inventory Parks
o Adopt Parks Plan
o Develop and Adopt Parks CIP
o Approve Parks Funding/Implementatfon Plan
10. DETERMINE CITY RECREATION ROLE...(CE)
o Community Survey and Interests/Needs Assessment
o Recreation Program Range of Alternatives
a Inventory of Existing Recreation Programs. Directory
o Role of School Districts
o Task Force?
0 Funding Options
USE AND LIMITATIONS OF FUNDS .-
GENERAL FUND: Revenue is received from property taxes, fees and charges for services, franchise fees and revenue from
other agencies. Funds may be used for ordinary expenditures of the City.
FEDERAL REVENUE SHARING: The City's share of this program is derived from formulas based on population, per capita income,
state and local taxes and the City's effort factor. These funds may be spent for any general purpose of the City. In the
requested and proposed budget the funds have been used for general government purposes.
SEWER FUND: Revenues are received from user fees for sewage treatment and sewer line maintenance. Funds are used for the
operation, maintenance and repair of City sewer facilities. '
STORM DRAINAGE FUND: Revenues are received from user fees for storm drainage. Funds are used for the operation,
maintenance and repair of City storm drainage facilities.
STATE TAX STREET FUND: Shared revenues from tax on sale, use, etc, of motor vehicle fuel. Funds shall be used ,for
construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads, streets and
roadside rest areas and may be used for street lighting and cleaning, storm drainage, traffic control devices and cost 'of
administration.
COUNTY GAS TAX FUND: Shared revenue from Washington County tax on sale, use, etc, of motor vehicle fuel. Funds shall be
used for construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads and
streets.
COUNTY ROAD LEVY: Shared revenue through a three year serial levy imposed by Washington County, with funds to be used for
repairs of existing streets, roads or bridges. The City will continue to receive delinquen=t property tax collection monies,
but the serial levy has ended. Funds shall not be used for road widening or extensions.
STREETS SDC: Road system development fees are charged when a building permit is issued for any new construction and/or
additions, alterations or change in use which increases the number of parking spaces. Use of fees is limited to implement
the installation, construction or extension of extra capacity street facilities and traffic control devices.
PARKS SDC: Park and recreation systems development fees are charged when a building permit is issued for any new
construction and for additions, alterations or change In use which creates a dwelling unit. Funds collected are to be used
to implement the acquisition, development and expansion of additional recreation spaces and facilities. Funds .are
segmented into two districts — S.W. Pacific Highway is the dividing line and funds are expended in the district from which
they are collected.
BOND DEBT: The City sold $2.2 million in general obligation bonds on June 6, 1984 for the purpose of purchasing land and
constructing a Civic Center. The bonds will be repaid through property taxes levied each year for 20 years .
SPECIAL ASSESSMENTS: Revenue for this fund is derived from assessments on properties that have formed local improvement
districts. The funds are expended to retire the outstanding Bancroft debt.
BUILDING FUND: This fund received the bond proceeds from the June 6, 1984 sale and will expend the funds for the purpose
of purchasing land and building a Civic Center. Construction was completed' in the spring of 1986.
1986-87 BUDGET FTE GENERAL FED REV SEWER STORM STATE COUNTY COUNTY STREETS PARKS BOND SPECIAL BLDG. TOTAL
CITY OF TIGARD, OREGON ADOPTED ADOPTED SHARING FUNDRp AINAGE GAS TAX GAS TAK ROAD LEVY 62G DC DEBTS�1 SESS, FUND ADOPTED
POLICE *34.5 1627000 40000 7000 1000 1675000
CS ADMINISTRATION 3 99989 4250 4000 108239
FINANCE G SERVICES 12 138761 126000 49000 25000 25,000 363761
MUNICIPAL COURT 2 80000 80000
LIBRARY 9 287000 287000
SOCIAL SERVICES 40000 40000
[COMM. SERVICES] *60.5 1[2272750] [40000] [137250] [50000] [29000] [25,000] [2554000]
CD - ADMINISTRATION 3 75000 25000 12500 12500 12,500 *12,500 150000
BUILDING 5 160000 6000 166000
PLANNING 5 177500 10000 187500
ENGINEERING 7 128500 40000* 20000* 20000 20000 *25000 253500
OPERATNS/SHOPS 5 72000 50000 20000 10000 10000 162000
WASTEWATER 5 143000 72000 215000
STREETS 6 5000 240000 245000
STREET LIGHTS 200000 200000
PARKS 445 153000 17000 1700M
[COPY'1. DEV.] 40.5 [766000] [264000] [129500] [282500] [242500] [37500] [27000] [27000] [1749000]
CITY COUNCIL 30000
CITY ADMINISTRATION 3 _ 157000
[POLICY t ADMINISTRATION] [97000] [40000] [25000] [12500] [12500] [187000]
NON-OEPARTMENTAL 470000
CITY ATTORNEY 80000
[GENERAL GOVERNMENT] [315000] [90000] [65000] [40000] [40000] [550000]
[OPERATING BUDGET] [3450750] [40000] [531250] [269500] [364000] [320000] [0] [37500] [27000] [0] [5040000]
BOND DEBT 296000 296000
SPECIAL ASSESSMENTS 520951 520951
DEBT SERVICES [296000] [520951] [816951]
CAPITAL PROJECTS 263000 70000 60000 422500 83000 4000049 22000 4920549
CONTINGENCY (RESERVE) 825750 95750 20500 76000* 80000* 10000 1108000
[ OTHER3 [825750] [358750] [ 90500] [76000] [80000*] [70000] [422500] [83000] [4000049] [22000] [6028549]
"` ^• 4276500 40000 890000 360000 44 0 400000 70000 460000 110000 296000 4521000 22000 136_ 500
TENTATIVE BUDGET CALENDAR t
1987 Ile A
January Supplemental, 5—Year Financial Plan and
Budget Committee
February Division & Section Budget
March 2-13 Department Budget
March 16-2.7 CA Budget
April Budget Document
April 22 & 29, Budget Committee
May 6 & 13
May 18 Budget Document
June 8 Budget Adoption
June Print Budget
July Operating Budget
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MEMORANDUM
CITY OF TIGARD, OREGON
TO: Honorable Mayor and City Council January 9, 1987
FROM: Loreen Wilson, Recorder U-�-)
SUBJECT: Council/Budget Committee Meeting Calendar Draft
The following meeting dates and times are for discussion at this time.
DATE MEETING LOCATION
1/5 Monday MEETING CANCELLED —
1/12 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
1/14 Wednesday 12:00 Noon Business Agenda TH
1/19 Monday 6:30 Study Session/8:00 Study Agenda THCR & TH
-----q/20 Tuesday 7:00 Budget Committee Training Workshop Police Squad Rm
1/23 Friday 6:00 PM Council Goals Workshop Shilo Inn/Tigard
1/24 Saturday 9:00 AM - 5PM(?) Council Goals Workshop Shilo Inn/Tigard
1/26 Monday 6:30 Study Session/7:30 Business Agenda THCR & TH
X1/27 Tuesday 12:00 Noon Contract Review Board &
Council - Bond Bid Award THCR
2/9 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
2/16 Monday 6:30 Study Session/8:00 Business Agenda THCR & TH
X2/23 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
3/9 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
3/16 Monday 6:30 Study Session/8:00 Business Agenda THCR & TH
3/23 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
4/11 Saturday 9:00 AM Council Workshop THCR
4/13 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
4/20 Monday 6:30 Study Session/8:00 Business Agenda THCR & TH
4/21 Tuesday 7:00 Budget Committee THCR
4/27 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
4/28 Tuesday 7:00 Budget Committee THCR
5/4 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
f5/5 Tuesday 7:00 Budget Committee THCR
5/11 Monday 6:30 Study Session/8:00 Business Agenda THCR & TH
2 > 5/12 Tuesday 7:00 Budget Committee THCR
5/18 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
5/25 Monday MEMORAIAL DAY HOLIDAY
6/8 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH
6/15 Monday 6:30 Study Session/8:00 Business Agenda THCR & TH
6/1-9.2 Friday Council Training Workshop
6/7zO-Z-1 Saturday Council Training Workshop
6/21 2;b Sunday Council Training Workshop
6/22 Monday 6:30 Study Session/7:00 Business Agenda THCR & TH -
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