01/26/1994 - Packet City of Tigard
Police Department
Budget Briefing
January 26, 1994
BUDGET PROCESS
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Personal Services
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Materials and Services
Capital Outlay
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City Of Tigard
Police Department
Finance and Budget Briefing
January 26, 1994
OUTLINE
I Overview
II Oregon Property Tax System
a) Tax Base
b) Measure 5
III City Funding
a) Revenue Sources, General and Restricted
b) Expenditures
c) Police Department
IV Budget Process
a) Schedule
b) Justification
c) Budget Committee
d) FTE
General Fund Revenues
1993/94
Property Taxes--49.2%
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Other-- 1 .7% j
MINHi
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e c es 1 6 % ::.:.
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::::i::: ::::i::::::::::::::::: ::::::
:> >:::>:: ::....:........:::>::::>': Franc h i s e—— 17.3%
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I
Fees-- 11 .8% Fines--3.8%
Total Revenues
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Property Taxes 3, 833, 000
Agencies 1, 256, 000
Fees & Charges 919, 000
Fines 297, 000
Franchise Fees 1, 348, 000
Other 132, 000
Total 7, 785, 000
General Fund Revenues
1993/94
Property Taxes--49.2%
i
Other 1 .7%
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Agencies
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Franchise-- 17.3:i' E:y
Fees-- 11 .8% Fines--3.8%
Total Revenues
Property Taxes 3, 833, 000
Agencies 1, 256, 000
Fees & Charges 919, 000
Fines 297, 000
Franchise Fees 1, 348, 000
Other 132, 000
Total 7, 785, 000
General Fund (Expenditures
1993/94 Budget
Police--43.7%
Comm S e r v—— 1 6.8% lii.•. ur,!iii!„!!!,,:,,ii;!I!!!i
•,;:!:iii:i:!:11.Iy4,.:1:!:!i�'!;:;!%iiii5i!;i;i„!.
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Non Dept--2.4%
0p era ti
o n s——0.
90
Policy --Bc Admin14.8%
Develop Serv-- 18.5%
Total Expenditures
Police 3, 683, 900
Community Services 1, 411, 500
Field Operations 75, 185
Develop Services 1, 560, 556
Policy Admin 1, 248, 782
Non Departmental 198, 670
Capital Improv 247, 393
Total 8, 425, 986
CITY OF TIGARD
BUDGET CALENDAR
FISCAL YEAR 1994/95
December 15, 1993 - Budget guidelines distributed to Department
Heads
January 5, 1994 - Historical and projected data distributed to
Department Heads
Januuary 31, 1994 - Position/Reclassification requests due to
Personnel
February 11, 1994 - Department Requests due to Finance
March 14, 1994 - Requested budget due to City Administrator
April 22, 1994 - Final version City Administrator proposed
budget
May 9, 1994 - Budget Committee #1
May 16, 1994 - Budget Committee #2
May 23, 1994 - Budget Committee #3
May 30, 1994 - Budget Committee #4
May 31, 1994 - Budget Committee #5 if necessary
June 28, 1994 - Council Budget Hearing and adoption
July 8, 1994 - Budget Document published
July 15, 1994 - Budget and levies due to County Assessor
Fi:Vogi n\mary\budget94.95
1993/94 Adopted Budget
Local budget law provides that certain other budget changes may be made by the governing body without budget
committee action. Such changes include:
• Award of a grant for a specific purpose.
• Refunds of prior expenditures.
• Voter approved bond sales.
• Expenditure of special assessments.
• Expenditure of insurance proceeds.
Most other budget changes after budget adoption require a supplemental budget. A supplemental budget can be acted
on by City Council at a regularly scheduled meeting. If, however, the supplemental budget includes any changes
greater than 10% in any fund, the supplemental budget must be published prior to the meeting. If, at least ten
taxpayers request, in writing, within ten days of the notice, the Council must refer the supplemental budget to the
Budget Committee prior to consideration and action.
The Council typically considers a supplemental budget each year in January to recognize audited beginning, July 1,
fund balances and any changes in revenue expectations. The Council also considers additional appropriations to deal
with unexpected events.
THE BUDGET CYCLE
Assemble„;
Bequests
Submit,Budget. Requests to
E:iRance:airector
Finance pirecfi.Prepares
Revenue estimates
department .
Budget i ',
Raviews
Proposee ...
Budget to
Committee
. .. ....... ...... ................................
Heartrg_ _'
Adopted
Budget
';:Goes :•into
Effect it
;.............................
............. .... .... .......
...... .. ....................
Budget Monitoring
JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY
3
Projected Rates in Key Code Areas
In order to provide an indication of future impacts of Measure 5, rates have been projected for
key code areas within each city, as well as several unincorporated areas (see Table A).
Obviously, the accuracy of these projected rates depends on several factors which are not known
at this time. For example, predicting changes in assessed value or the results of tax base and
serial levy elections is difficult. In addition, it is important to note that offsets were not included
in the calculation model. This inflates the projected rates by a small amount.
This is the same set of code areas used in the analysis in prior years. The indicated rates
derived from this analysis should at least provide a rough indication of future Measure 5 impacts
on general government in Washington County. Rates in these areas have been projected for the
next five year period. Code 51-50 is the largest unincorporated code area in the county and is
located in the Beaverton area. Code 15-14 is a significant code area near the city of Forest
Grove. Code 29-26 is located in the Aloha area.
TABLE A
Projected Represenative Rates for General Government
(Includes Urban Renewal Levies)
Code Projected Actual
Area Location 1993-94 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99
13-25 Banks 7.05 6.67 6.13 6.00 5.45 5.69 5.60
51-58 Beaverton 8.42 7.70 7.15 6.96 6.36 6.54 6.40
15-12 Cornelius 8.29 7.52 7.33 6.82 6.18 6.81 6.66
23-87 Durham 5.61 5.27 4.73 4.60 4.04 4.27 4.18
15-19 Forest Grove 7.45 7.00 7.86 7.39 6.79 6.98 6.84
511-9 Gaston 11.53 11.96 11.36 11.29 10.79 11.07 11.03
7-01 Hillsboro 7.12 6.89 6.87 6.67 6.05 6.22 6.06
23-86 King City 6.64 6.21 5.64 5.49 4.93 5.15 5.05
70-14 North Plains 8.15 7.18 6.75 7.82 7.21 7.39 7.25
88-10 Sherwood 8.84 6.52 8.14 7.90 7.24 7.37 7.18
23-74 Tigard 6.96 6.61 5.95 5.63 5.38 5.56. 5.42
23-76 Tualatin 9.24 8.44 8.53 8.35 7.25 7.37 7.19
52-28 Portland 10.28 9.46 9.29 9.40 8.81 9.06 8.99
23-96 Lake Oswego 7.59 6.80 6.26 6.14 5.60 5.85 5.77
51-50 Unincorporated 7.22 6.40 6.49 6.25 5.61 5.75 5.68
15-14 Unincorporated 5.22 4.90 4.62 4.44 3.84 4.03 4.00
29-26 Unincorporated 5.58 5.24 4.91 4.71 4.10 4.27 4.23
1993/94 Adopted Budget City of Tigard, Oregon
Tax Base History
Property taxes are the largest source of revenue in the General Fund,accounting for nearly 45%of current revenues.
The tax base can only be increased in three ways:
1. Tax base is allowed by statute to grow at a rate of six percent per year with budget committee approval.
2. Annexation of unincorporated areas. Prior year tax rates are applied to the assessed value of annexed area(s)to arrive at
increase.
3. Voters may elect to increase tax base. Such ballot measures can only be voted on at general elections in even numbered
years.
The City's tax base history is shown below:
Property Tax Levy
4.5.
•--------•----------------------------------------------------------- ---------
4
------------------------------------------- - -' ---------
3.
------------------------------------------- .. .........
3
-- - -- ----------
----------
0.5.,/
--------
.-------
0. ----- - ---------
8&W 93^94
Fiscal Year
Data presented in graph on property
Tax base increases have occurred since 1981 as follows: tax levies is as follows:
Amount of Fiscal Tax
Year Increase Year Levy
88/89 2,279,239
1981 Voter approved 328,000 89/90 2,420,865
1986 Voter approved 861,000 90/91 2,566,282
1987 Annexation 280,000 91/92 3,580,449
1988 Annexation 66,000 92/93 3,795,275
1991 Voter approved 860,000 93/94 4,025,039
10
City Of Tigard
1993/94
Introduction to Oregon' s Tax Structure
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I . Property Tax Formula Approved Levu = Tax Rate
Assessed Value
II . Tax Base/Tax Levy
a) Tax Base Increases
1) 6% each year
2) Annexation
3) Voters
b) Other Levies
c) Debt Service
III . City Levies
County Collects
County Distributes
City Spends
IV. Measure Five - ---- _.
a) $10 Limit