Budget Committee April 28 th, 2011. What is Local Budget Law? Establishes Standard Procedures Outlines Programs & Fiscal Policies Requires Estimates of.

Budget CommitteeApril 28th, 2011

What is Local Budget Law?

Establishes Standard Procedures

Outlines Programs & Fiscal Policies

Requires Estimates of Resources & Expenditures

Encourages Citizen Involvement

Controls Expenditure of Public Funds

Purpose of the Budget Committee

Hear the Budget Message

Hold Public Meetings

Hear & Consider Public Comment

Discuss & Revise Budget As Needed

Approve the Final Budget & Recommend to Council

Approve Each Tax Rate or Dollar Amount to be Levied

Budget Committee Process

Meetings Subject to Public Meetings Law

Quorum Required to Conduct Business

May Request Additional Information from Budget Officer

Budget Document is a Public Document When Released to Members

Take Public Comment

What is a Budget?

A Financial Plan

A Picture of One Fiscal Year

Based on Good Faith Estimates

The Four Phases

1st Phase – Proposing the Budget

2nd Phase – Approving the Budget

3rd Phase – Adopting the Budget

4th Phase – Working with the Budget

Budget 2010-2011Budgetary Time Line & Process

Date ActionFebruary 19th Staff Deadline to forward requests.March 19th Budget Officer finalizes proposed 2010-2011 Budget.March 23rd Council authorizes advertisements for Budget Committee Meetings.

▪ The First Advertisement in The Times; April 21st (Oregon law requires published advertisement 5-30 days prior to

Meeting.) ▪ The Second Advertisement in The Times; April 28th

(Oregon law requires published advertisement at least 5 days after the 1st notice, but not less than 5 days before the meeting.) ▪ Advertise the Possible Uses of State Revenue Sharing Hearing –

April 28th (Oregon law requires published advertisement at least 5 – 10 days

before the meeting) ▪ The first Budget Committee Meeting set for April 29th

April 16th Finalize Draft LB Forms - Boldt, Carlisle & Smith ReviewApril 16th Budget Officer Finalizes Draft Budget and forwards to Budget

Committee Members for review. (Tentative)April 27th Council Authorize the Publishing of Budget Notice (Public Hearing)

(Oregon law requires published advertisement 5-30 days prior to Meeting) Meeting to be held: May 25th, 2009

April 29th Budget Committee Meeting – 7:00 p.m.▪ Elect Budget Committee Chair.▪ Discussion of Budget & Budget Message.

May 5th Publish Notice of Proposed Uses for State Revenue Sharing.

Budget 2010-2011Budgetary Time Line & Process

Date ActionMay 6th 2nd Budget Committee Meeting – 7:00 p.m.

▪ Possible Uses for State Revenue Sharing.▪ Public Comment.▪ Discussion of Budget Proposal.

May 13th 3rd Budget Committee Meeting – 7:00 p.m.▪ Discussion of Budget Proposal.▪ Approve Budget, Tax Rate & Proposed Tax Levy.▪ Discussion of Proposed Uses for State Revenue Sharing.

May 19th If the Budget is finalized with the Budget Committee, then Publish LB Forms & Public Hearing Information in The Times for May 25th

Council Meeting.

May 20th 4th Budget Committee Meeting – 7:00 p.m. (If Necessary)▪ Review of Budget Proposal.▪ Budget Committee Certifies Final Budget Document to Council.▪ Public Hearing at Council Meeting on May 25th

May 25th (If Published on the 19th) Budget Hearing at the regularly scheduled Council Meeting.

June 8th Special Session of Council if Budget is approved on May 20th.June 22nd Regular Council Meeting

Resolutions to Enact:1. Adopt Budget 2. Tax Rate 3. Proposed Tax Levy

▪ Submit Tax Certification Documents to the County Assessor.July 9th Deadline for Filing Budget; and Deadline certify necessary Resolutions.

How is the City Budget Setup?

Common Fund Types

General Fund

Special Revenue Fund

Enterprise Fund

Debt Service Fund

Trust Fund

General Funds General governmental purposes &

operations. Resources may be transferred in and out. Typically, services that require

tax subsidy are found here. “Sub-Funds” or “Cost Centers” include:

General Administration, Parks & Cemetery, Fire, Library, Law Enforcement and General Operations.

Enterprise FundsRevenues generated from ‘business-like’ operations.

Consumer supported funds. Resources may be transferred in or out.Resources must be self-sustaining and take into account operational

costs and capital outlay.

“Sub-Funds” or “Cost Centers” include:

Water, Sewer, Water Construction Reserve, Sewer Construction Reserve, Water & Sewer Bond, Water SDC, Sewer SDC & Storm SDC.

Special Revenue FundsSpecific purposes and earmarked uses. Resources may be transferred in or out.

“Sub-Funds” or “Cost Centers” include:

Street, Buildings & Equipment, Housing Rehab., Bikeway/Footpath, Land Acquisition.

STREET: Gasoline tax, fees, licenses & state shared money.

BUILDINGS & EQUIPMENT: Transfers.

HOUSING REHABILITATION: Loan Repayments.

BIKEWAY/FOOTPATH: Transfers.

LAND ACQUISITION: Transfers.

COMMUNITY PROJECTS: Grants & Transfers.

Special Revenue Sources

Debt Service Fund

General Obligation Bonds for Capital Construction

Imposed as Dollar Amount

Voter Approval Grants Authority

Trust FundsRevenues held and used under special legislative circumstances or for specified

purposes.

“Sub-Funds” or “Cost Centers” include:

Library, Cemetery and Transient Room Tax.

Constitutional Limitation

Measure 5: Limit is based on Real Market Value (RMV)

Tax on property is limited as follows:

$5 per $1,000 of RMV – Education.

$10 per $1,000 of RMV – General Government

Measure 50: Tax is based on property’s Assessed Value (AV)

How to read the Budget?

RESOURCESGeneral Fund City of Brownsville

(100 000)

BEGININNG FUND BALANCE

1 $428,792 $456,892 $275,000 411 BEGINNING CASH BALANCE $275,000 1

2 $17,023 $18,075 $15,000 413 PRIOR TAXES $15,000 2

3 $28,437 $25,526 $10,000 414 INTEREST $10,000 3

4 4

5 OTHER RESOURCES 5

6 $11,078 $13,854 $11,000 421 STATE REVENUE SHARING $11,000 6

7 $16,199 $17,973 $14,000 422 STATE LIQUOR TAX $14,000 7

8 $3,066 $2,796 $2,750 423 STATE CIGARETTE TAX $2,500 8

9 9

10 $3,957 $3,133 $3,200 431 CABLE TV FRANCHISE $0 10

11 $11,805 $12,162 $9,000 432 NW NATURAL GAS FRANCHISE $11,500 11

12 $3,700 $6,914 $5,000 434 CENTURY TEL FRANCHISE FEE $5,500 12

13 13

14 $33,497 $20,047 $25,000 441 BUILDING PERMIT FEES $10,000 14

15 $1,836 $30 $100 442 CITY HALL RENTAL $50 15

16 $90 $70 $50 443 KIRK ROOM RENTAL $50 16

17 $13,606 $11,312 $12,500 444 PARK RENTAL FEES $10,000 17

18 $11,400 $6,254 $6,500 446 PLANNING & LAND USE FEES $3,500 18

19 $2,116 $2,033 $1,700 447 LIBRARY FINES & FEES $1,800 19

20 $2,245 $1,690 $500 448 LIEN SEARCH FEES $500 20

21 $39,196 $26,483 $17,500 449 COURT FINES & FEES $20,000 21

22 22

23 $2,000 $2,117 $1,000 452 CEMETERY TRUST INTEREST $1,000 23

24 $245 $0 $200 454 LAND LEASE FEES $0 24

25 $30,135 $18,323 $20,000 456 MISCELLANEOUS $15,000 25

26 26

27 TRANSFERS 27

28 $0 $0 $0 TO LIBRARY TRUST FUND $0 28

29 $0 $0 $0 TO BUILDINGS & EQUIPMENT (23) $50,000 29

30 $0 $0 $0 TO COMMUNITY PROJECTS (35) $20,000 30

31 $20 $20 $0 TO TRANSIENT ROOM TAX $0 31

32 32

33 $660,443 $645,704 $430,000 Total resources - No Taxes $406,400 33

34 $365,664 $491,301 $460,909 Taxes necessary to balance $499,098 34

35 Taxes collected in year levied 35

36 $1,026,107 $1,137,005 $890,909 TOTAL RESOURCES $905,498 36

2006-2007

Budget Year: 2009-2010Historical DataActual

2007-2008

Adopted BudgetThis Year2008-2009

FORMLB-20

RESOURCE DESCRIPTIONProposed By

Budget OfficerApproved By

Budget CommitteeAdopted By

Governing Body

FORMLB-30 City of Brownsville

Adopted Budget

This Year Proprosed By Approved By Adopted By2006-2007 2007-2008 2008-2009 Budget Officer Budget Committee Governing Body

PERSONAL SERVICES

1 $71,736 $73,383 $79,600 510 SALARIES $85,968 12 $27,882 $33,199 $40,700 540 BENEFITS $47,293 2

3 $99,618 $106,582 $120,300 TOTAL PERSONAL SERVICES $133,261 3

4 MATERIALS AND SERVICES 4

FEES

5 $0 $0 $0 611 FILING FEES $0 5

6 $1,250 $500 $1,300 612 RECORDING FEES $650 6

7 $250 $1,520 $500 613 AUDIT FEES $1,000 7

8 $0 $0 $0 614 EASEMENT FEES $100 8

9 $82 $195 $150 619 MISCELLANEOUS $100 9

NOTICES

10 $180 $0 $300 621 ELECTION NOTICES $150 10

11 $755 $519 $900 623 BUDGET NOTICES $700 11

12 $811 $180 $500 624 PUBLIC HEARINGS $500 12

13 $0 $0 $200 625 BIDS $200 13

14 $664 $400 $1,200 626 ADVERTISEMENTS $1,000 14

15 $1,270 $1,057 $1,200 627 LEGAL $1,350 15

16 $204 $100 $300 629 MISCELLANEOUS $300 16

CONTRACTED SERVICES - PROFESSIONAL

17 $544 $734 $600 639 MISCELLANEOUS $600 17

OPERATING SUPPLIES

18 $931 $1,277 $1,000 665 OFFICE SUPPLIES $1,200 18

19 $164 $163 $200 666 COMPUTER SUPPLIES $250 19

20 $836 $1,034 $1,500 667 POSTAGE $1,575 20

21 $26 $0 $200 668 COPIER SUPPLIES $200 21

MISCELLANEOUS EXPENSES

22 $2,244 $3,202 $3,500 671 DUES $3,500 22

23 $65 $371 $300 672 SUBSCRIPTIONS $450 23

24 $0 $0 $2,500 673 ORS REVISIONS/MAPS $1,500 24

25 $3,767 $1,011 $4,000 674 CONFERENCES $4,000 25

26 $750 $35 $5,000 675 ECONOMIC DEVELOPMENT $5,000 2627 $0 $45 $2,500 677 HRB/PLANNING COM/GIS $1,500 27

28 $14,793 $12,343 $27,850 TOTAL MATERIALS AND SERVICES $25,825 28

29 CAPITAL OUTLAY 2930 $234 $2,500 $1,500 831 SOFTWARE/HARDWARE $1,500 30

31 $234 $2,128 $1,500 TOTAL CAPITAL OUTLAY $1,500 31

32 $32,050 $0 $26,500 950 General Operating Contingency $20,500 32

33 33

34 $146,695 $121,053 $176,150 TOTAL EXPENDITURES $181,086 34

REQUIREMENTS SUMMARYGeneral Fund: Administration (100-010)

Historical DataActual

EXPENDITURE DESCRIPTIONBudget Year: 2009-2010

INCLUSIVE - GENERAL(100 000)

Actual Actual BUDGETED

AMOUNT EXPENDITURE DESCRIPTION

2006-2007 2007-2008 2008-2009

1 1

2 $113,400 $121,053 $176,150 ADMINISTRATION $160,586 2

3 3

4 $28,051 $36,340 $621,600 PARKS/REC/CEMETERY $60,177 4

5 5

6 $1,929 $0 $8,600 FIRE DEPARTMENT $8,800 6

7 7

8 $49,533 $50,265 $85,528 LIBRARY $80,350 8

9 9

10 $127,816 $134,313 $185,950 LAW $179,910 10

11 11

12 $169,864 $85,691 $292,500 OPERATIONS $215,550 12

13 13

TRANSFERS

14 $10,000 $15,000 $15,000 909 TO STREET FUND $20,000 14

15 $17,000 $1,500 $15,000 905 TO BUILDING & EQUIPMENT FUND $50,000 15

16 $5,050 $2,800 $0 TO LIBRARY TRUST FUND $0 16

17 $0 $0 $28,460 908 TO COMMUNITY PROJECTS FUND $20,000 17

18 $0 $0 $0 TO BIKEWAY FUND 18

19 $0 $0 $0 TO STORM SDC FUND 19

20 20

21 $75,000 per sub-fund per sub-fund CONTINGENCY $73,200 21

22 22

23 TOTAL RESOURCES $905,498 23

24 24

25 $597,643 $799,888 $869,348 TOTAL EXPENDITURES $868,573 25

26 $358,821 $161,567 $21,561 975 UNAPPROPRIATED FUND BALANCE $36,925 26

27 $778,634 $961,455 $890,909 TOTAL $905,498 27

City of Brownsville

Budget Year: 2009-2010

Proposed ByBudget Officer

Approved ByBudget Committee

Adopted ByGoverning Body

Where is the Money?

The City has one account with the Oregon State Treasury:

Main Account = $4.3 M

The City has five KeyBank accounts: General Utilities Court Park Land Use

MONTH END RECAP

Mar-11

REVENUE EXPENDITURES YTD % Unexpended

1 GENERAL $ 30,412.94 $ 31,530.67 $ 605,736.50 45.32 $ 730,603.50 1

2 WATER $ 19,635.24 $ 15,175.86 $ 306,617.64 40.25 $ 455,082.36 2

3 SEWER $ 26,653.10 $ 15,557.86 $ 190,957.00 28.2 $ 486,543.00 3

4 STREETS $ 10,826.88 $ 7,186.50 $ 100,419.96 22.54 $ 345,080.04 4

5 WATER BOND $ 1,507.97   5

6 SEWER BOND $ 6,941.54   $ 354,174.20 90.34 $ 37,885.80 6

7 SEWER DEBT FEE $ 11,356.90   $ 97,762.93 78.84 7

8 BUILDING & EQUIPMENT $ 174.40   $ 21,833.44 5.36 $ 385,866.56 8

9 WATER RESERVE $ 20.75   9

10 HOUSING REHAB $ 84.99   10

11 WATER SDC $ 76.40   11

12 SEWER SDC $ 98.61   12

13 STORMWATER SDC $ 15.05   13

14 BIKEWAY/PATHS $ 69.98   14

15 LIBRARY TRUST $ 2.60   15

16 CEMETERY $ 10.00   16

17 TRANSIENT ROOM TX $ 0.49   17

18 SEWER CONSTRUCTION     18

19 LAND ACQUISITION $ 4.28   19

20 COMMUNITY PROJECTS $ 51.79 $ 27,380.92 $ 68,077.92 39.6 $ 103,922.08 20

$107,943.91 $ 96,831.81

$ 107,943.91 $ 96,831.81

KeyBank Accounts 2010-2011 YTD % of Total

General $ 19,292.35 Appropriated $ 1,713,016.63 32.77%

Land Use (Deposits) $ 4,554.00

Water $ 15,800.00 DEBT Payments Totals

Park $ 3,963.00 Water $ 54,627.00

Court $ 113.00 Wastewater $ 360,000.00

Oregon State Treasury $ 4,283,841.86 Total Debt

Community Improvements $ - Water $ 1,678,788.00

Wastewater $ 7,730,852.00

General42%

Water20%

Street 15%

Sewer23%

Combined Operating Funds Expenditures

Admin.19%

Parks7%

Comm. Room0%

Library8%

Law Enforcement

20%

Operations20%

General Fund Expenditures

Resources

Beginning Cash

45%

State Shared

Revenues 5%

Fees 30%

Property Tax 19%

Transfers & Misc. (Both 1%)

Bonded Debt

Water Bond

Water Bond Water Bond

Fiscal No. 1 No. 2 Totals

Year Principal Interest Principal Interest Principal Interest

2007 $9,541 $28,749 $3,770 $12,867 $13,311 $41,616

2008 9,970 28,320 3,949 12,688 13,919 41,008

2009 10,419 27,871 4,137 12,500 14,556 40,371

2010 10,888 27,402 4,333 12,304 15,221 39,706

2011 11,378 26,912 4,539 12,098 15,917 39,010

2012-16 65,047 126,404 26,143 57,044 91,190 183,448

2017-21 81,060 110,390 32,969 50,217 114,029 160,607

2022-26 101,015 90,435 41,579 34,100 142,594 124,535

2027-31 125,883 65,567 52,439 30,748 178,322 96,315

2032-36 156,873 34,577 66,133 17,052 223,006 51,629

2037-39 56,791 3,504 30,895 2,215 87,686 5,719

$638,865 $570,131 $270,886 $253,833 $909,751 $823,964

Information from Auditor, Boldt, Carlisle & Smith LLC, Albany, Oregon 2009.

Waste Water Bond

2011-2012: The Bond will need to be levied and collected annually. The Payment is $380,000 to the State and Federal programs. Council has instituted a $15 debt service fee which shows up as other on the monthly utility bill. This fee yields approximately $135,000 per year based on current households on the system.

The remaining amount of $245,000 is assessed to the tax rolls in order for the City to meet the obligation.

Wastewater Bond Wastewater Bond Wastewater Note

No. 1 No. 2 OECDD Totals

Principal Interest Principal Interest Principal Interest Principal Interest

$ 29,920 $ 144,000 $ 29,930 $ 128,223 $ 6,933 $ 15,169 $ 82,004 $ 327,098

31,266 142,654 31,202 126,951 7,291 14,811 85,676 323,425

32,673 141,247 32,528 125,624 7,668 14,434 89,514 319,587

34,144 139,776 33,910 124,242 8,065 14,037 93,525 315,578

35,680 138,240 35,351 122,801 8,482 13,620 97,715 311,387

203,980 665,620 200,611 590,149 49,458 61,053 558,324 1,487,183

254,196 615,404 247,021 543,739 63,635 46,876 695,250 1,342,751

316,774 552,826 304,169 486,591 81,876 28,635 865,884 1,179,624

394,758 474,842 374,537 416,223 59,999 6,308 1,033,218 968,084

491,940 377,660 461,185 329,575 - - 1,136,038 727,581

613,047 256,553 567,879 222,881 - - 1,180,926 968,084

761,621 105,632 698,679 91,504 - - 1,460,300 727,581

- - - - - - - 479,434

$ 3,200,000 $ 3,754,453 $ 3,017,000 $ 3,308,503 $ 293,408 $ 214,943 $ 7,378,373 $ 9,477,396

Wastewater Bonds

Adjustments

Health Insurance: Up 4% General Liability & Property: The rates from CIS were flat. COLA: The Social Security Administration lists a 0% increase. Salaries: A total of 3% was added across the board. Employees

will be eligible for an increase based on performance evaluation.

Gasoline: Kept the projections from 2008-2009 due to recent market conditions.

Law Enforcement: Up 5% Electricity: Up 8% Natural Gas: Up 3% Telephone: Up 4% Valuation: Up 3% Miscellaneous Accounts & Audit

CAPITAL IMPROVEMENTSWhat’s in here?

Infrastructure Replacement

Component Cost Total Units Excellent Good Fair Poor Critical UnknownCenter Line Linear Feet

49,090Number of Bridges

1Number of Facilities

1Linear Feet (Thousands)

60,442Number of Facilities

2Linear Feet (Thousands)

56,180Linear Feet (Thousands)

17,010

Facilities $5,057,700 X

Totals $33,749,150

Population 1,785 Pop. 1,668* % LMI 39.81%*

Total Households 690 Total Homes

685* % Poverty 8.8%

Unemployment 11.4% MHI $49,076* Unemploy 7.1%

Water Distribution

Wastewater Systems

Wastewater Collection

Stormwater Collection

$5,200,000

$2,830,000

$7,865,200

City of BrownsvilleSUMMARYMay 1, 2008

Roads $6,136,250

$4,200,000

Water Supply Systems

Bridges

X

X

17,240 11,310 16,920

$60,000

$2,400,000

X

Current

X

23,764

32,416

2000 & 2010* Census Info

X

Socio-Economic Characteristics

Units/Physical Condition

2,760

X

Projects

Community Projects Street Restrooms $50,000 S. Oak St. $110,000

Weed Ordinance $15,000 Streets$40,000City Hall Building $40,000 Backhoe $40,000Park Erosion $10,000 Sidewalks $10,000Tree City $5,000 Mill Race $5,000IG Requests $5,000

Buildings & EquipmentGym Floor $15,000Vactor** $164,000Vehicle $20,000Library Carpet $8,000Picture Gallery $20,000

[Washington Street Reconstruction is $215,000; not included.]

SewerSystem $60,000South WWTP Well $10,000Equipment $1,500

WaterSchool Avenue $100,000Telemetry/Comm.* $55,000Wells Electrical*$55,000S. Oak Street $70,000

Projects

Next MeetingNext Meeting May 5May 5thth 7:00 p.m. at City Hall 7:00 p.m. at City Hall