Transcript www.ci.brownsville.or.us

Budget Committee
April 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 2010-2011
Budgetary Time Line & Process
Date
February 19th
March 19th
March 23rd
April 16th
April 16th
April 27th
April 29th
May 5th
Action
Staff Deadline to forward requests.
Budget Officer finalizes proposed 2010-2011 Budget.
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
Finalize Draft LB Forms - Boldt, Carlisle & Smith Review
Budget Officer Finalizes Draft Budget and forwards to Budget
Committee Members for review. (Tentative)
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
Budget Committee Meeting – 7:00 p.m.
▪ Elect Budget Committee Chair.
▪ Discussion of Budget & Budget Message.
Publish Notice of Proposed Uses for State Revenue Sharing.
Budget 2010-2011
Budgetary Time Line & Process
Date
May 6th
May 13th
May 19th
May 20th
May 25th
June 8th
June 22nd
July 9th
Action
2nd Budget Committee Meeting – 7:00 p.m.
▪ Possible Uses for State Revenue Sharing.
▪ Public Comment.
▪ Discussion of Budget Proposal.
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.
If the Budget is finalized with the Budget Committee, then Publish
LB Forms & Public Hearing Information in The Times for May 25th
Council Meeting.
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
(If Published on the 19th) Budget Hearing at the regularly scheduled
Council Meeting.
Special Session of Council if Budget is approved on May 20th.
Regular Council Meeting
Resolutions to Enact:
1. Adopt Budget
2. Tax Rate
3. Proposed Tax Levy
▪ Submit Tax Certification Documents to the County Assessor.
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 Funds
Revenues 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 Funds
Specific 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.
Special Revenue Sources
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.
Debt Service Fund
General Obligation Bonds for Capital Construction
Voter Approval Grants Authority
Imposed as Dollar Amount
Trust Funds
Revenues 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?
RESOURCES
FORM
LB-20
General Fund
City of Brownsville
(100 000)
Historical Data
Actual
2006-2007
2007-2008
Budget Year: 2009-2010
Adopted Budget
This Year
2008-2009
RESOURCE DESCRIPTION
Proposed By
Budget Officer
Approved By
Budget Committee
Adopted By
Governing Body
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
OTHER RESOURCES
5
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
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
14
$33,497
$20,047
15
$1,836
$30
16
$90
$70
17
$13,606
$11,312
18
$11,400
$6,254
19
$2,116
$2,033
20
$2,245
$1,690
$500 448 LIEN SEARCH FEES
21
$39,196
$26,483
$17,500 449 COURT FINES & FEES
23
$2,000
$2,117
24
$245
$0
25
$30,135
$18,323
9
9
13
13
$25,000 441 BUILDING PERMIT FEES
$10,000
14
$50
15
$50 443 KIRK ROOM RENTAL
$50
16
$12,500 444 PARK RENTAL FEES
$10,000
17
$6,500 446 PLANNING & LAND USE FEES
$3,500
18
$1,700 447 LIBRARY FINES & FEES
$1,800
19
$500
20
$20,000
21
$100 442 CITY HALL RENTAL
22
22
$1,000 452 CEMETERY TRUST INTEREST
$1,000
23
$0
24
$15,000
25
$200 454 LAND LEASE FEES
$20,000 456 MISCELLANEOUS
26
26
27
TRANSFERS
28
$0
$0
$0 TO LIBRARY TRUST FUND
29
$0
$0
30
$0
$0
31
$20
$20
27
$0
28
$0 TO BUILDINGS & EQUIPMENT (23)
$50,000
29
$0 TO COMMUNITY PROJECTS (35)
$20,000
30
$0
TO TRANSIENT ROOM TAX
$0
32
31
32
33
$660,443
$645,704
$430,000
Total resources - No Taxes
$406,400
33
34
$365,664
$491,301
$460,909
$499,098
34
35
36
Taxes necessary to balance
Taxes collected in year levied
$1,026,107
$1,137,005
$890,909
$905,498
35
36
TOTAL RESOURCES
FORM
LB-30
REQUIREMENTS SUMMARY
General Fund: Administration (100-010)
City of Brownsville
Historical Data
Actual
2006-2007
1
2
3
4
Adopted Budget
This Year
2008-2009
2007-2008
$71,736
$27,882
$99,618
$73,383
$33,199
$106,582
$79,600
$40,700
$120,300
5
6
7
8
9
$0
$1,250
$250
$0
$82
$0
$500
$1,520
$0
$195
$0
$1,300
$500
$0
$150
10
11
12
13
14
15
16
$180
$755
$811
$0
$664
$1,270
$204
$0
$519
$180
$0
$400
$1,057
$100
$300
$900
$500
$200
$1,200
$1,200
$300
17
$544
$734
$600
18
19
20
21
$931
$164
$836
$26
$1,277
$163
$1,034
$0
$1,000
$200
$1,500
$200
22
23
24
25
26
27
$2,244
$65
$0
$3,767
$750
$0
$3,202
$371
$0
$1,011
$35
$45
$3,500
$300
$2,500
$4,000
$5,000
$2,500
28
29
30
$14,793
$12,343
31
32
33
$234
$32,050
$2,128
$0
$1,500
$26,500
34
$146,695
$121,053
$176,150
$234
$27,850
$2,500
$1,500
Budget Year: 2009-2010
EXPENDITURE DESCRIPTION
PERSONAL SERVICES
510 SALARIES
540 BENEFITS
Proprosed By
Budget Officer
$85,968
$47,293
TOTAL PERSONAL SERVICES
MATERIALS AND SERVICES
FEES
611 FILING FEES
612 RECORDING FEES
613 AUDIT FEES
614 EASEMENT FEES
619 MISCELLANEOUS
NOTICES
621 ELECTION NOTICES
623 BUDGET NOTICES
624 PUBLIC HEARINGS
625 BIDS
626 ADVERTISEMENTS
627 LEGAL
629 MISCELLANEOUS
CONTRACTED SERVICES - PROFESSIONAL
639 MISCELLANEOUS
OPERATING SUPPLIES
665 OFFICE SUPPLIES
666 COMPUTER SUPPLIES
667 POSTAGE
668 COPIER SUPPLIES
MISCELLANEOUS EXPENSES
671 DUES
672 SUBSCRIPTIONS
673 ORS REVISIONS/MAPS
674 CONFERENCES
675 ECONOMIC DEVELOPMENT
677 HRB/PLANNING COM/GIS
$133,261
TOTAL MATERIALS AND SERVICES
$25,825
CAPITAL OUTLAY
831 SOFTWARE/HARDWARE
TOTAL CAPITAL OUTLAY
950 General Operating Contingency
TOTAL EXPENDITURES
Approved By
Budget Committee
Adopted By
Governing Body
1
2
3
4
$0
$650
$1,000
$100
$100
5
6
7
8
9
$150
$700
$500
$200
$1,000
$1,350
$300
10
11
12
13
14
15
16
$600
17
$1,200
$250
$1,575
$200
18
19
20
21
$3,500
$450
$1,500
$4,000
$5,000
$1,500
22
23
24
25
26
27
$1,500
28
29
30
$1,500
$20,500
31
32
33
$181,086
34
City of Brownsville
Actual
Actual
INCLUSIVE - GENERAL
(100 000)
Budget Year: 2009-2010
BUDGETED
EXPENDITURE DESCRIPTION
AMOUNT
2006-2007
2007-2008
2008-2009
Proposed By
Budget Officer
1
2
1
$113,400
$121,053
$176,150 ADMINISTRATION
$160,586
3
4
$28,051
$36,340
$621,600 PARKS/REC/CEMETERY
$60,177
$1,929
$0
$8,600 FIRE DEPARTMENT
$8,800
$49,533
$50,265
$85,528 LIBRARY
$80,350
8
9
$127,816
$134,313
$185,950 LAW
$179,910
11
12
6
7
9
10
4
5
7
8
2
3
5
6
Approved By
Adopted By
Budget Committee Governing Body
10
11
$169,864
$85,691
$292,500 OPERATIONS
$215,550
13
12
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
$0
16
17
$0
$0
$28,460
$20,000
17
18
$0
$0
$0
TO BIKEWAY FUND
18
19
$0
$0
$0
TO STORM SDC FUND
19
TO LIBRARY TRUST FUND
908 TO COMMUNITY PROJECTS FUND
20
21
20
$75,000
per sub-fund
per sub-fund
CONTINGENCY
$73,200
22
21
22
23
TOTAL RESOURCES
$905,498
24
23
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
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
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
GENERAL
WATER
SEWER
STREETS
WATER BOND
SEWER BOND
SEWER DEBT FEE
BUILDING & EQUIPMENT
WATER RESERVE
HOUSING REHAB
WATER SDC
SEWER SDC
STORMWATER SDC
BIKEWAY/PATHS
LIBRARY TRUST
CEMETERY
TRANSIENT ROOM TX
SEWER CONSTRUCTION
LAND ACQUISITION
COMMUNITY PROJECTS
REVENUE
30,412.94
19,635.24
26,653.10
10,826.88
1,507.97
6,941.54
11,356.90
174.40
20.75
84.99
76.40
98.61
15.05
69.98
2.60
10.00
0.49
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Mar-11
EXPENDITURES
$
31,530.67
$
15,175.86
$
15,557.86
$
7,186.50
4.28
51.79
$107,943.91
$
107,943.91
KeyBank Accounts
$
$
$
$
YTD
605,736.50
306,617.64
190,957.00
100,419.96
%
45.32
40.25
28.2
22.54
$
$
$
354,174.20
97,762.93
21,833.44
$
$
27,380.92 $
96,831.81
68,077.92
$
96,831.81
2010-2011
$
$
$
$
Unexpended
730,603.50
455,082.36
486,543.00
345,080.04
90.34
78.84
5.36
$
37,885.80
$
385,866.56
39.6
$
103,922.08
YTD
$
% of Total
General
Land Use (Deposits)
$
$
19,292.35
4,554.00
Appropriated
1,713,016.63
32.77%
Water
Park
Court
$
$
$
15,800.00
3,963.00
113.00
DEBT Payments
Water
Wastewater
$
$
Totals
54,627.00
360,000.00
Oregon State Treasury
Community Improvements
$ 4,283,841.86
$
-
Total Debt
Water
Wastewater
$
$
1,678,788.00
7,730,852.00
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Combined Operating
Funds Expenditures
Sewer
23%
General
42%
Street
15%
Water
20%
General Fund Expenditures
Admin.
19%
Operations
20%
Parks
7%
Library
8%
Law
Enforcement
20%
Comm. Room
0%
Resources
Property
Tax
19%
Transfers
& Misc.
(Both 1%)
Beginning
Cash
45%
Fees
30%
State Shared
Revenues
5%
Bonded Debt
Water Bond
Water Bond
Water Bond
No. 1
No. 2
Fiscal
Year
Principal
Interest
Principal
Totals
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 Bonds
Wastewater Bond
Wastewater Bond
Wastewater Note
No. 1
No. 2
OECDD
Principal
$
Interest
29,920
$
144,000
$
Interest
29,930
$
Principal
128,223
$
Interest
6,933
$
Principal
15,169
$
Interest
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
-
-
-
$
Principal
Totals
3,200,000
-
$
3,754,453
-
$
3,017,000
-
$
3,308,503
$
293,408
$
214,943
-
$
7,378,373
479,434
$
9,477,396
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 IMPROVEMENTS
What’s in here?
City of Brownsville
SUMMARY
May 1, 2008
Infrastructure
Replacement
Component
Cost
Roads
$6,136,250
Bridges
$60,000
Water Supply Systems
$2,400,000
Water Distribution
$5,200,000
Wastewater Systems
$4,200,000
Wastewater Collection
$7,865,200
Stormwater Collection
$2,830,000
Facilities
$5,057,700
Totals
$33,749,150
Units/Physical Condition
Total Units
Center Line Linear Feet
49,090
Excellent
Good
Fair
Poor
2,760
17,240
11,310
16,920
Number of Bridges
X
1
Number of Facilities
X
1
Linear Feet (Thousands)
X
60,442
Number of Facilities
2
Linear Feet (Thousands)
56,180
Linear Feet (Thousands)
Critical Unknown
X
23,764
32,416
X
17,010
X
X
Socio-Economic Characteristics
Current
2000 & 2010* Census Info
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%
Projects
Community Projects
Restrooms
Weed Ordinance
City Hall Building
Park Erosion
Tree City
IG Requests
$50,000
$15,000
$40,000
$10,000
$5,000
$5,000
Street
S. Oak St.
Streets
Backhoe
Sidewalks
Mill Race
$110,000
$40,000
$40,000
$10,000
$5,000
Buildings & Equipment
Gym Floor
$15,000
Vactor**
$164,000
Vehicle
$20,000
Library Carpet
$8,000
Picture Gallery
$20,000
[Washington Street Reconstruction is $215,000; not included.]
Projects
Sewer
System
South WWTP Well
Equipment
$60,000
$10,000
$1,500
Water
School Avenue
Telemetry/Comm.*
Wells Electrical*
S. Oak Street
$100,000
$55,000
$55,000
$70,000
Next Meeting
May 5th 7:00 p.m. at City Hall