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Home My WebLink About2017-1002 Study Session Packet CITY OF ASHLAND CITY COUNCIL STUDY SESSION AGENDA Monday, October 2, 2017 Council Chambers, 1175 E. Main Street 5:30 p.m. 1. Public Input (15 minutes, maximum) 11. Look Ahead review *III. Preliminary 8th Quarter Financial Report of the 2015/17 Biennium* IV. City Council Planning Session *As appointed members of the City's Budget Committee are being individually invited for discussion of Agenda Item #1, a quorum of the full Budget Committee may be in attendance. In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Administrator's office at (541) 488-6002 (TTY phone number 1-800-735- 2900). Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to the meeting (28 CFR 35.102-35.104 ADA Title I). COUNCIL MEETINGS ARE BROADCAST LIVE ON CHANNEL 9. STARTING APRIL 15, 2014, CHARTER CABLE WILL BROADCAST MEETINGS ON CHANNEL 180 OR 181. VISIT THE CITY OF ASHLAND'S WEB SITE AT WWW.ASHLAND.OR.US City of Ashland Council Meeting Look Ahead *****THIS IS A DRAFT AND SUBJECT TO CHANGE***** Deparb-nit-6 S& cc ss cc ss cc SS CC ss cc ss CC SCITC SS cc SS cc R-ponsible Lead Sftff 10116 1110M 1116 117 11120 lV21 1214 12/5 12SIS18 1 CC1 9 ill 112 ills 1116 TBD 215 216 2/19 2120 O/1s Stud Session (in Council Chambers 10/16 Future projects overlay map PW Paula Brown SS 2 Continued discussion of funding options for police officers Admin John Karns SS _ Executive Session in Jury Room 10/16, 3 For real property transaction pursuant to ORS 190.660(2)(e) Parks Legal Michael Black EXEC 10/17 Regular Council Meeting 10/17 a Annual presentation b the Public Art Commission Admin Ann Seltzer PRIES 5 Appointments to ad hoc CEAP Committee Admin Mayor Stromber CONS 6 Approval of the creation of the Alan Bates service award Admin Councilor Rosenthal/ Diana CONS Shi let 7 Follow up to city hall options Admin John Karns NEW 9 Smokinq ordinance revisions Legal David Lohman ORD-1 ORD-2 Stud Session 'n 10 Update on Road Diet intersection improvements PW Paula Brown SS 11 Update on water treatment plant siting PW Paula Brown SS 11/7 Regular Council Meeting 11/7 12 Resolution creating the heritage tree list Com Dev Bill Molnar CONS 13 Approval of property for trail extension Parks Michael Black PH 14 Public Hearing on ordinance re: cottage housing Com Dev Bill Molnar PH ORD-2 ORD-1 15 Smokin ordinance revisions Legal David Lohman ORD-2 BI/20 'j" jA C 16 Discussion of Council Meeting Rules/Protocols Legal David Lohman Ss 17 Hold for ossible 10x20 update PW Admin Paula Brown/ Adam Hanks SS 11/21 Regular Council Meeting 11121 1e Annual Presentation b H&HS Commission Com Dev Bill Molnar PRES 19 Ordinance re: cotta e housin Com Dev Bill Molnar ORD-2 d Session in Councilll' 1215 Regular Council Meeting 1215 20 Annual Presentation b the Planning Commission Com Dev Bill Molnar PRES Staft Session in Council Ch 12/19 Regular Council Meeting 12/19 ME'- 7 Stu Session canceled New Years Da tit 1/2 Regular Council Meeting 1/2 Vi/15 Stud Session canceled MLK Jr. Da 1115 1111 Regular CouncHMeetin 1116 State of the City 1?30 . Session as Cour~c#_Ghembers . T 2/6 Regular Council Meetin2/6 Stud Session canceled (Presidents' Da 2/19 2120 Regular Council Meeting 2/20 Page 1 of 2 9;27/2017 City of Ashland Council Meeting Look Ahead *****THIS IS A DRAFT AND SUBJECT TO CHANGE***** D:.. Responsible Lead Staff 10116 10117 1116 117 11120 11121 1214 MS 12118 12119 ill 1 f2 ills 1116 TBD 215 2/6 2119 2120 Commission Presentation Dates - 2017 Commission Presentation Dates - 2018 Februa 21 - Trans ortation Commission February 20 - Trans ortation Commission March 21 - Tree Commission March 20 - Tree Commission A ril 18 - Historic Commission Aril 17 - Historic Commission Ma 16 - Wildfire Mitigation Commission May 15 - Wildfire Miti ation Commission June 6 - Band Board June 5 - Band Board Jul 18 - Forest Lands Commission Jul 17 - Forest Lands Commission August 15 - Conservation Commission August 14 - Conservation Commission Se tember 19 - Airport Commission September 18 - Airport Commission October 17 - Public Arts Commission October 16 -Public Arts Commission November 21 - Housing and Human Services Commission November 6 -Housin & Human Srvcs. Comm. December 5 - Planning Commission December 4 -Planning Commission To Be Scheduled Discussion of potential solutions to deer problems (re q. of Councilor Seffin er Discussion re ardin the seismic code U date on internal controls p-1 Senior issues (re q. of Mayor Stromber Re ort on Eu ene homeless and shelter infrastructure including car camping (re q. of Mayor Stromber Continued discussion/approval of Lithia Way/Pioneer St. beautification project Waterline Road LID disillusion Policy regarding civic donations Discussion of AFN Governance Committee recommendation re: new AFN Commission i Page 2 of 2 9/27/2017 Council Business Meeting September 5, 201 Title: Preliminary 8th Quarter Financial Report of the 2015/17 Biennium From: Mark Welch Administrative Services Director Mark.Welch@ashland.or.us Summary: Financial reports are supplied for Council on a quarterly basis to provide assurance of budget compliance and for informational and comparative purposes throughout the year. Actions, Options, or Potential Motions: I move to accept the eighth quarter financial report as presented. Staff Recommendation: That Council review and accept the preliminary 8th quarter financial report. Resource Requirements: N/A Policies, Plans and Goals Supported: Provide high quality and effective delivery of the full spectrum of city service and governance in a transparent, accessible and fiscally responsible manner. Backl4round and Additional Information: The attached financial statements cover 24 months of activity for the period July 1, 2015 through June 30, 2017, and equate to 100% of the biennial budget. Financial statements provide the Mayor and Council with current financial information. These reports allow both Council and staff the opportunity to recognize trends and make appropriate changes as necessary to protect the assets of the City. Total citywide revenue collections for this period are 97.2% of budget appropriations. Total citywide expenses of 75% of budget appropriations are below the projections for the biennium. Overall, the financial position is stable for the period as reflected in these reports. Note: Pages 3-5 provide a useful ``at a glance" expenditure compliance report, with pages 6-24 showing both revenue and expenditures by Fund. Attachments: Citywide financial statements Page 1 of 1 CITY OF -ASHLAND City of Ashland Summary of Cash and Investments First Closing as of June 30, 2017 Balance Balance Change From Fund June 30, 2017 June 30, 2016 FY 2016 General Fund $ 4,293,913 $ 3,838,723 $ 455,190 Parks General Fund 321,286 632,511 (311,225) Community Block Grant Fund 31,300 5,703 25,597 Reserve Fund 28,167 166,464 (138,297) Street Fund 5,546,136 5,415,058 131,078 Airport Fund 174,097 135,342 38,755 Capital Improvements Fund 3,143,988 2,734,289 409,699 Parks Capital Improvements Fund 131,785 1,375,029 (1,243,244) Debt Service Fund 973,878 993,123 (19,245) Water Fund 6,881,290 4,971,518 1,909,772 Wastewater Fund 6,796,415 5,590,372 1,206,043 Electric Fund 1,086,565 1,676,015 (589,450) Telecommunications Fund 363,364 224,633 138,731 Central Services Fund 443,991 930,763 (486,772) Insurance Services Fund 1,265,757 1,377,403 (111,646) Health Benefits Fund 712,894 531,668 181,226 Equipment Fund 3,465,047 3,240,964 224,083 Parks Equipment Fund 176,854 58,834 118,020 Cemetery Trust Fund 954,262 943,355 10,906 $ 36,790,987 $ 34,841,767 $ 1,949,220 Total Cash Distribution $ 36,790,987 $ 34,841,767 $ 1,949,220 Manner of Investment General Banking Accounts $ 2,686,223 $ 1,275,134 $ 1,411,089 Local Government Inv. Pool 33,104,763 32,566,633 538,130 City Investments 1,000,000 1,000,000 - Total Cash and Investments $ 36,790,987 $ 34,841,767 $ 1,949,220 Dollar Distribution Cash Balance Distribution Trust Central Services, Insurance and Parks and $944,553 3% Equipment Funds Recreation Funds Claims & 16% S 6 DC s Judgments $6,760,284 $1,301,719 Unassigned 18% 3% $13,184,195 36 "Food & Beverage $984,963 3% TOT Tourism 16i -17 Library $99,108 0 Business J!he, (General 0% Funds Government) Debt Reserved Asset Forfeited 41% 41% $2,417,972 $29,678 7~ Other Reserved 0% $11,068,515 30% 12. Jun FY17 ist Closing Financial Raportxlsx 8/15/2017 City of Ashland Statement of Revenues and Expenditures - City Wide First Closing as of 6/30/17 (100% of biennium) Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 Resource Summary (24 Months) 2015.2017 Expended Balance Biennium to Date End of Biennium Revenues Taxes $ 46,433,031 $ 45,305,576 102.5% $ 1,127,455 $ 42,178,083 $ 42,178,084 Licenses and Permits 2,141,624 1,910,425 112.1% 231,199 1,872,797 1,872,797 Intergovern mental Revenues 6,226,279 14,308,956 43.5% (8,082,677) 6,078,233 6,078,233 Charges for Services - Rate & Internal 109,762,842 109,705,598 100.1% 57,244 97,941,318 97,941,318 Charges for Services - Misc. Service fees 3,782,285 2,980,052 126.9% 802,233 2,922,427 2,922,427 System Development Charges 1,265,774 592,416 213.7% 673,358 1,134,394 1,134,394 Fines and Forfeitures 546,003 410,000 133.2% 136,003 362,187 362,187 Assessment Payments 133,837 520,000 25.7% (386,163) 126,991 126,991 Interest on Investments 634,042 379,358 167.1% 254,684 356,651 356,651 Miscellaneous Revenues 1,384,481 1,207,278 114.7% 177,203 3,141,882 3,141,882 Total Revenues 172,310,198 177,319,659 97.2% (5,009,461) 156,114,963 156,114,964 Budgetary Resources: Other Financing Sources 1,831,438 26,935,724 6.8% (25,104,286) 1,838,589 1,838,589 Interfund Loans 840,544 2,571,200 32.7% (1,730,656) 1,684,795 1,684,795 Transfers In 1,477,867 2,456,240 60.2% (978,373) 1,897,442 1,897,442 Total Budgetary Resources 41149.849 31,963,164 13.0% (27,813,315) 5,420.826 5.420,826 Total Resources 176,460,047 209,282,823 84.3% (32,822,776) 161,535,789 161,535,790 Requirements by Classification Personal Services 59,132,807 61,473,098 96.2% 2,340,291 55,146,073 55,146,073 Materials and Services 87,422,970 94,106,364 92.9% 6,683,394 80,154,005 80,154,005 Debt Service 8,686,005 10,632,044 81.7% 1,946,039 9,220,534 9,220,534 Total Operating Expenditures 155,241,782 166,211,506 93.4% 10,969,724 144,520,612 144,520,612 Capital Construction Capital Outlay 12,371,298 53,352,031 23.2% 40,980,733 14,464,960 14,464,960 Interfund Loans 840,544 2,321,200 36.2% 1,480,656 1,684,795 1,684,795 Transfers Out 1,477,867 2,466,240 59.9% 988,373 1,897,442 1,897,442 Contingencies (Original Budget $3,085,000) 2,351,570 0.0% 2,351,570 - - Total Budgetary Requirements 2,318,411 77,139,010 32.5% 4,820,599 3,582,237 3,582,237 Total Requirements 169,931,491 226,702,547 75.0% 56,771,056 162,567,809 162,567,809 Excess (Deficiency) of Resources over Requirements 6,528,556 (17,419,724) 137.5% 23,948,280 (1,032,020) (1,032,019) Working Capital Carryover 32,934,606 30,632,011 107.5% 2,302,595 33,966,626 33,966,626 Unappropriated Ending Fund Balance $ 39,463,161 $ 13,212,287 298.7% $ 26,250,874 $ 32,934,606 $ 32,934,606 12. Jun FY17 1st Closing Financial Report.xlsx 2 8115/2017 City of Ashland Schedule of Budgetary Compliance Per Resolution 2015-19 Amended for Resolutions 2015-27, 2015-30, 2016-15, 2016-16, 2016-22, 2017-02 and 2017-13 First Closing as of 6/30/17 (100% of biennium) Biennial to Date Actuals (24 Biennial Budget Percent Months) 2015-2017 Used Balance General Fund Administration $ 478,472 $ 645,639 741% $ 167,167 Administration - Library 56,587 56,587 100.0% - Administration - Tourism 66,395 315,901 21.0% 249,506 Administration - Municipal Court 951,831 1,056,830 90.1% 104,999 Administrative Services - Social Services Grants 265,254 267,933 99.0% 2,679 Administrative Services - Economic & Cultural Grants 1,497,427 1,695,033 88.3% 197,606 Administrative Services - Miscellaneous 109,460 269,000 40.7% 159,540 Administrative Services - Band 127,186 130,550 97.4% 3,364 Administrative Services - Parks 9,560,000 9,560,000 100.0% - Police Department 13,487,220 13,637,535 98.9% 150,315 Fire and Rescue Department 15,713,581 16,919,886 92.9% 1,206,305 Public Works - Cemetery Division 675,451 755,365 89.4% 79,914 Community Development - Planning Division 2,705,513 2,886,423 93.7% 180,910 Community Development- Building Division 1,353,877 1,459,230 92.8% 105,353 nterfund Loan - 66,000 0.0% 66,000 Transfers 97,010 518,570 18.7% 421,560 Contingency - 675,570 0.0% 675,570 Total General Fund 47,145,263 50,916,052 92.6% 3,770,789 Parks and Recreation General Fund Parks Division 7,813,195 8,127,847 96.1% 314,652 Recreation Division 2,821,724 2,902,630 97.2% 80,906 Golf Division 1,056,914 1,104,650 95.7% 47,736 Transfers 80,000 80,000 100.0% - Contingency - 26,000 0.0% 26,000 Total Parks and Recreation Fund 11,771,832 12,241,127 96.2% 469,295 Community Development Block Grant Fund Personal Services 64,255 65,420 98.2% 1,165 Materials and Services 227,268 374,378 60.7% 147,110 Total Community Development Grant Fund 291,523 66.3% 8~7r Reserve Fund Interfund Loan 515,544 850,000 60.7% 334,456 Total Reserve Fund 515,544 60.7%5h Street Fund Public Works - Ground Maintenance 474,636 494,400 96.0% 19,764 Public Works - Street Operations 5,428,328 12,991,770 41.8% 7,563,442 Public Works - Street Operations Debt 246,707 246,710 100.0% 3 Public Works- Storm Water Operations 1,166,823 1,312,700 88.9% 145,877 Public Works- Storm Water Operations Debt 25,300 25,300 100.0% 0 Public Works- Transportation SDC's 355,078 2,956,854 12.01% 2,601,776 Contingency - 99,000 0.0% 99,000 Total Street Fund 7,696,872 42.5% 1 ,4 62 Airport Fund Materials and Services 87,020 425,943 20.4% 338,923 Capital Outlay 54,113 88,000 61.5% 33,887 Debt Service 77,072 77,072 100.0% 0 Contingency - - 0.0% - Total Airport Fund 218,204 591,UI 5 36.9% -T78-1 1 12. Jun FY17 1st Closing Financial Report.xlsx 3 81152017 r - Schedule of Budgetary Compliance Per Resolution 2015-19 Amended for Resolutions 2015-27, 2015-30, 2016-15, 2016-16, 2016-22, 2017-02 and 2017-13 First Closing as of 6/30/17 (100% of biennium) Biennial to Date Actuals (24 Biennial Budget Percent Months) 2015.2017 Used Balance Capital Improvements Fund Public Works - Facilities 1,921,671 2,820,650 68.1% 898,979 Administrative Services - SDC (Parks) 358,529 607,340 59.0% 248,811 Administrative Services - Open Space (Parks) 2,288,041 3,099,842 73.8% 811,801 Transfers 215,419 277,370 77.7% 61,951 Contingency - 200,000 0.0% 200,000 Total Capital Improvements Fund 4,783,661 7,005,202 68.3% 2,221,541 Parks Capital Improvement Fund Personal Services 162,235 189,930 85.4% 27,695 Materials and Services 64,069 85,052 75.3% 20,983 Capital Outlay 1,456,284 3,732,837 39.0% 2,276,553 Total Parks Capital Improvement Fund 1,682,589 4,007,819 42.0% 2,325,230 Debt Service Fund Materials and Services - - N/A - Debt Service 3,674,577 4,270,200 86.1% 595,623 Total Debt Service Fund ---TT577 270,2GF 85.1% -5 F5-,6 27 Water Fund Public Works - Conservation 534,788 696,025 76.8% 161,237 Public Works - Water Supply 2,362,980 2,557,935 92.4% 194,955 Public Works - Water Supply Debt 18,970 18,971 100.0% 1 Public Works - Water Distribution 5,778,297 9,595,707 60.2% 3,817,410 Public Works - Water Distribution Debt 502,128 502,133 100.0% 5 Public Works - Water Treatment 2,667,804 13,941,884 19.1% 11,274,080 Public Works - Water Treatment Debt 281,690 281,693 100.0% 3 Public Works - Improvement SDC's 272,220 3,170,335 8.6% 2,898,115 Public Works - Debt SDC's 361,657 361,658 100.0% 1 Debt Service 68,292 1,416,862 4.8% 1,348,570 Transfer 500,000 500,000 100.0% 0 Contingency - 170,000 0.0% 170,000 Total Water Fund ~1 9F97r X07 40.2% 4,377 Wastewater Fund Public Works - Wastewater Collection 4,079,963 5,349,514 76.3% 1,269,551 Public Works - Wastewater Collection Debt 147,454 147,457 100.0% 3 Public Works- Wastewater Treatment 5,028,690 10,183,710 49.4% 5,155,020 Public Works - Wastewater Treatment Debt 3,237,073 3,237,300 100.0% 227 Public Works - Reimbursements SDC's 13,039 15,000 86.9% 1,961 Contingency - 192,000 0.0% 192,000 Total Wastewater Fund 12,506,596 22,801,625 54.8% 10,295,029 Electric Fund Administration - Conservation 1,397,555 1,420,030 98.4% 22,475 Electric - Supply 13,869,063 14,051,887 98.7% 182,824 Electric - Distribution 12,961,713 14,041,211 92.3% 1,079,498 Electric - Transmission 1,742,187 1,925,945 90.5% 183,758 Debt Service 46,686 46,688 100.0% 2 Contingency - 279,000 0.0% 279,000 Total Electric Fund 30,017,204 31,764,761 94.5% 1,747,557 12. Jun FY17 1st Closing Financial Report.xlsx 4 8/1512017 Schedule of Budgetary Compliance Per Resolution 2015-19 Amended for Resolutions 2015-27, 2015-30, 2016-15, 2016-16, 2016-22, 2017-02 and 2017-13 First Closing as of 6130/17 (100% of biennium) Biennial to Date Actuals(24 Biennial Budget Percent Months) 2015.2017 Used Balance Telecommunications Fund IT - Personal Services 1,269,970 1,343,230 94.5% 73,260 IT- Materials B Services 1,795,285 1,943,504 92.4% 148,219 IT - Capita Curtsy 248,189 335,000 74.1% 86,811 Debt- To Debt Service Funtl^ 818,000 818,000 100.0% - Contingency - 250,000 0.0% 250,000 Total- Telecommunications Fund 4T31, 444 4,689,734 88.1% 558,290 ^ Note: In M 8 S approprla6'on Central Services Fund Administration Department 3,443,254 3,484,820 98.8% 41,566 Information Technology- Info Services Division 2,743,451 2,907,638 94.4% 164,187 Administrative Services Department 4,690,220 4,867,097 96.4% 176,877 City Recorder 984,526 992,590 99.2% 8,064 Public Works- Administration and Engineering 3,341,783 3,496,522 95.6% 154,739 Contingency, - NIA - Total Central Services Fund 15,203,234 5,748,667 96.5% 545,433 Insurance Services Fund Personal Services 202,900 204,960 99.0% 2,060 Materials and Services 1,523,670 1,814,790 64.0% 291,120 Transfers 569,500 1,059,500 53.2% 500,000 Contingency - 390,000 0.0% 390,000 Total Insurance Services Fund ---TZFW ---3T79,250 66.0% -1,183,185 Health Benefits Fund Materials and Services 10,030,322 10,330,000 97.1% 299,678 Intedund Loan 325,000 400,000 81.3% 75,000 Contingency NIA - Total Health Benefits Fund 10,355,322 10,730,000 96.5% 374,678 Equipment Fund Public Works - Maintenance 2,762,796 2,961,860 93.3% 199,064 Public Works- Purchasing and Acquisition 1,153,785 1,330,500 86.7% 176,715 Intedund Loan - 965,200 0.0% 965,200 Contingency - 70,000 0.0% 70,000 Total Equipment Fund 3, ,387 5 73.5% ---Td1n75 Parks Equipment Fund Capital Outlay 360,210 439,000 82.1% 78,790 Intedund Loan 40,000 0.0% 40,000 Total Parks Equipment Fund 360,210 479,000 75.2% 6,790 Cemetery Trust Fund Transfers 15,938 20,800 76.6% 4,862 Total Cemetery Trust Fund 15,938 20,800 76.6% 4862 Total Appropriations $ 169,931,491 $ 226,702,547 75.0% $ 56,771,056 12. Jun FY1715tCIo5ing Financial Repodalsx 5 81152017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 (24Months) 20152017 Expended Balance Biennium to Date End of Biennium 110 General Fund Taxes $ 39,315,229 $ 38,746,990 101.5% $ 568,239 $ 35,933,208 $ 35,933,208 licenses and Permits 2,141,624 1,910,425 1121% 231,199 1,872,797 1,872,797 Intergovernmental 2,057,077 2,592,770 79.3% (535,693) 1,373,375 1,373,375 Charges for Services 3,330,630 3,331,350 100.0% p20) 3,148,841 3,146,841 Fines 546,003 410,000 133.2% 136,003 362,187 362,187 Interest on Investments 86,199 60,000 143.7% 26,199 47,932 47,932 Miscellaneous 219,974 79,600 276.3% 140,374 157,037 157,037 Intedund Loan (Equipment Fund) - 126,200 0.0% (126,200) - - Transfer in (Water Fund) 500,000 500,000 100.0% (0) 100,000 100,000 Transfer In (Cemetery Fund) 15,938 10,800 147.6% 5,136 9,139 9,139 Total Revenues and Other Sources 4111 47,768,135 100.9% 444,540 43,004,516 43,004,516 Administration 478,472 645,639 74.1% 167,167 357,888 357,888 Administration - Library 56,587 56,587 100.0% - 487,988 487,988 Administradon-Tourism 66,395 315,901 21.0% 249,506 47,467 47,467 Administration - Municipal Court 951,831 1,056,830 90.1% 104,999 964,592 964,592 Administrative Services- Social Services Grants 265,254 267,933 99.0% 2,680 254,205 254,205 ' Administrative Services - Economic& Cultural Grants 1,497,427 1,695,033 88.3% 197,606 1,304,744 1,304,744 Administrative Services - Miscellaneous 109,460 269,000 40.7% 159,540 185,715 185,715 Administrative Services - Band 127,186 130,550 97.4% 3,364 114,017 114,017 Administrative Services-Parks 9,560,000 9,560,000 100.0% - 8,856,000 8,656,000 Police Department 13,487,220 13,637,535 98.9% 150,315 12,316,387 12,316,387 Fire and Rescue Department 15,713,581 16,919,886 92.9% 1,206,305 13,149,854 13,149,854 Public Works- Cemetery Division 675,452 755,365 89.4% 79,913 663,518 663,518 Community Development- Planning Division 2,705,513 2,886,423 93.7% 180,910 2,547,191 2,547,191 Community Development- Building Division 1,353,877 1,459,230 92.8% 165,353 1,327,542 1,327,542 Intedund Loan - (1 0.0% 66,010 - - Trani Oul(Debt Service &Cemetery) 97,010 518,570 18.7% 421,560 192,824 192,624 Contingency 675,570 0.01% 675,570 - Total Expenditures and Other Uses 47,145,264 50,916,052 92.6% 3,770,788 42769,932 42,769,932 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 1,067,411 (3,147,917) 133.9°/ 4,215,328 234,584 234,584 Fund Balance, Jul 1, 2015 3,620,263 3,400,277 101 219,986 3,385,679 3,385,679 Fund Balance, Jun 30,2017 $ 4,687,674 $ 252.360 1857.5% $ 4,435,314 $ 3620263 _$3 620 263 Reconciliation of Fund Balance: Restricted and Committed Funds 81 Unassigned Fund Balance $ 3,863,518 . 12JunrYl71xtClasirg Rrxxial Rep ri 6. 81152017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 (24 Months) 2015-2017 Expended Balance Biennium to Date End of Biennium 211 Parks and Recreation General Fund I ntergovem mental $ - $ - N/A $ - $ 10,589 $ 10,589 Charges for Services - Internal 9,560,000 9,560,000 100.0% - 8,856,000 8,856,000 Charges for Services - Misc. Service Fees 1,830,527 1,805,000 101.4% 25,527 1,725,966 1,725,966 Interest on Investments 5,968 14,000 42.6% (8,032) 9,535 9,535 Miscellaneous 28,543 100,000 28.5°% (71,457) 47,413 47,413 Transfers In (General & Insurance Fund) 52,500 373,500 14.1% (321,000) - - Total Revenues and Other Sources 11,477,537 11,852,500 96.8% (374,963) 10,649,503 10,649,503 Parks Division 7,813,195 8,127,847 96.1% 314,652 7,473,109 7,473,109 Recreation Division 2,821,724 2,902,630 97.2% 80,906 2,507,775 2,507,775 Golf Division 1,056,914 1,104,650 95.7% 47,736 1,026,426 1,026,426 Other Financing Uses - Transfers 80,000 80,000 100.0% - 922,000 922,000 Contingency - 26,000 0.0% 26,000 - - Total Expenditures and Other Uses 11,771,832 12,241,127 96.2% 469,295 11,929,310 11,929,310 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses (294,295) (388,627) 24.3°% 94,332 (1,279,807) (1,279,807) Fund Balance, Jul 1, 2015 503,628 392,641 128.3% 110,987 1,783,435 1,783,435 Fund Balance, Jun 30, 2017 $ 209,333 $ 4,014 5215.1% $ 205,319 $ 503,628 $ 503,628 Reconciliation of Fund Balance: Restricted and Committed Funds - Unassigned Fund Balance $ 209,333 12. Jun FY 17 1st Closing Financial Report.xlsx 7 8115/2017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June all, 2017 Biennial Percent Biennial To Date Actuate Budget Collected 2013-2015 (24 Months) 20152017 Expended Balance Biennium to Date End of Biennium 250 Community Development Block Fund Intergovernmental $ 291,526 $ 439,798 66.3% $ (148,272) $ 335.060 $ 335,060 Total Revenues and Other Sources 291,526 439,798 66.3% (148,272) 335,060 335,060 Personal Services 64,255 65,420 98.2% 1,165 67,560 67,560 Materials and Services 227,268 374,378 60.7% 147,110 267,504 267,504 Total Expenditures and Other Uses 291.523 439.798 663% 148,275 335,064 335064 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 4 - NIA 4 (4) (4) Fund Balance, Jul 1, 2015 33,797 1 3379700.0% 33,796 33,801 33,801 Fund Balance, Jun 30, 2017 $ 33,801 $ 1 3380056.0% $ 33,800 S 33,797 S 33,797 Reconciliation of Fund Balance: Restricted and Committed Funds 33,801 Unassigned Fund Balance $ I 12. Jun H171 st Closing Rnandal ReportxSC 81152017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuate Budget Collected 2013-2015 (24 Months) 2015.2017 Expended Balance Biennium to Dale End of Biennium 255 Reserve Fund Interest on Investments $ 22,433 5 34,000 66.0% $ (11,567) $ 16,699 $ 16,699 Interfund Loan 325,000 650,000 50.0% (325,000) 250,000 250,000 Transfers In NIA Total Revenues and Other Sources 347,433 684,000 50.8% (11,567) 266,699 266,699 Intedund Loan (Health Benefits Fund) 515,544 850,000 60.7% 334,456 900,000 900,000 Transfer out NIA 190,000 190,000 Total Expenditures and Other Uses 515,544 650,000 60.7% 334,456 1,090,000 1,090,000 Exmss(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses (168,111) (166,000) -1.3% (2,111) (823,301) (823,301) Fund Balance, Jul 1, 2015 196,279 204,580 95.9% (8,301) 1,019,580 1,019,580 Fund Balance , Jun 30, 2017 $ 28,168 $ 38.580 73.0% $ (10412) $ 196279 $ 196,279 Reconciliation of Fund Balance: Residcted and Committed Funds 28,168 Unassigned Fund Balance $ 12. Jun FY17 WC!aer, Fnandal Rapal.4s, 9 81152017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 (24 Months) 2015.2017 Expended Balance Biennium to Date End of Biennium 260 Street Fund Taxes $ 372,710 $ 96,700 385.4% $ 276,010 $ 115,161 $ 115,161 Intergovernmental 2,536,631 7,422,136 34.29/6 (4,885,505) 2,347,988 2347,988 Charges for Services - Rates 4,323,090 4,219,700 102.5% 103,390 4,038,568 4,038,568 Charges for Services - Misc. Service Fees 50,768 - N/A 50,768 57,612 57,612 System Development Charges 348,760 133,000 262.21 215,760 245,552 245,552 Assessments 133,837 120,000 111.5% 13,637 126,991 126,991 Intereston Investments 90,528 48,000 188.6% 42,528 48,418 48,418 Miscellaneous 225,754 100,000 225.8% 125,754 356,423 356.423 Other Financing Sources 3,306,854 0.0% (3,306,854) Total Revenues and Other Sources 8,082,079 15,446,390 52.31% (7,364,311) 7,336,713 7,336,713 Public Works- Ground Maintenance 474,636 494,400 96.0% 19,764 393,835 393,835 Public Works- Street Operations 5,552,282 12,991,770 42.7% 7,439,468 4,642,473 4,642.473 Public Works- Street Operations Debt 122,753 246,710 49.8% 123,957 237,823 237,823 Public Works- Storm Water Operations 1,166,823 1,312,700 88.9% 145,877 1,079,458 1,079,458 Public Works- Storm Water Operations Debt 25,300 25,300 100.0% 0 26,317 26,317 Public Works- Tansponabon SDC's 355,078 2,956,854 12.0% 2,601,776 91,028 91,028 Public Works- Storm WaterSDC's - - NIA - 4,670 4,670 Public Works- Local Improvement Districts - - NIA - - - Contingency 99,000 0.0% 99,000 Total Expenditures and Other Uses 7,696,872 18,126,734 42.5% 10,429,862 6,475,604 6,475,604 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 385,207 (2,680,344) 114.4% 3,065,551 861,109 861,109 Fund Balance , Jul 1, 2015 5278,231 4,702,624 112.2% 575,607 4,417,122 4,417,122 Fund Balance, Jun 30, 2017 $ 5,fi63,438 S 2.022280 280.1% $ 3,641,158 $ 5,278,231 $ 5,278,231 Reconciliation of Fund Balance: Restricted and, Committed Funds 5,663,439 Unassigned Fund Balance $ (0) 12. Jun H171stCbsing Financial RepartxNx ,O 8/15!017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Data Actuals Budget Collected 2013-2015 (24 Months) 20152017 Expended Balance Biennium to Date End of Biennium 280 Airport Fund Charges for Services - Rates $ 271,528 $ 276,000 98.4% $ (4,472) $ 274,192 $ 274,192 Interest on Investments 2,388 500 477.3% 1,886 953 953 Other Financing Sources - 270,000 0.0% (270,000) - - Interlard Loan NIA Total Revenues and Other Sources 273,915 546,500 50.1% (272,585) 275,145 275,145 Materials and Services 87,020 425,943 20.4% 338,923 133,293 133,293 Capital Outlay 54,113 88,000 61.5% 33,887 44,962 44,962 DehlService 77,072 77,072 100.0% 0 77,072 77,072 Interlard Loan - - NIA - 19,000 19,000 Contingency - NIA - Total Expenditures and Other Uses 218,205 591,015 36.9% 372,810 274,327 274,327 Fxcess(Delidency) of Revenues and O1herSources over Expenditures and Other Uses 55,710 (44,515) 225.1% 100,225 818 818 Fund Balance, Jul 1, 2015 117,514 114,751 102.4% 2,763 116,696 116,696 Fund Balance , Jun 30, 2017 $ 173.224 ,S 70236 246.6% S 102,988 8 117514 _$1 17 514 Reconciliation of Fund Balance: Restricted and Committed Funds 173,224 Unassigned Fund Balance $ 12. Jun FY171stClosing Financial RepwtxL 01152017 City of Ashland _ Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuate Budget Collected 2013-2015 (24 Months) 2015.2017 Expended Balance Biennium to Date End of Biennium 410 Capital Improvements Fund Taxes $ 1,273,537 $ 1,093,400 116.51/6 $ 180,137 $ 993,068 $ 993,068 Intergovernmental 2,732 - N/A 2,732 520,240 520,240 Charges for Services - Internal 1,930,074 2,205,600 87.5% (275,526) 1,857,254 1,857,254 Charges for Services- Misc. Service Fees 8,000 - NIA 8,000 127,416 127,416 System Development Charges 116,163 129,416 89.8% (13,253) 97,839 97,839 Interest on Investments 44,464 22,600 196.7% 21,864 21,667 21,667 Miscellaneous 4,438 22,100 20.1% (17,662) 47,712 47,712 Other Financing Sources 870,000 3,050,045 28.5% (2,180,045) - - Transfer ln(Insurance Fund) 100,000 100,000 100.0% - - Total Revenues and Other Sources 4,349,408 6,623,161 65.7% (2,273,753) 3,665,195 3,665,195 Public Works - Facilifes 1,921,671 2,820,650 68.1% 898,979 2,109,209 2,109,209 Administneve Services - SDC(Parks) 358,529 607,340 59.0°h 248,811 - - AdministrativeServices - Open Spam (Parks) 2,288,041 3,099,842 73.8% 811,801 816,727 816,727 Transfers Out (Debt Service Fund) 215,419 277,370 77.7% 61,951 83,479 83,479 Interlard Loan (Equipment Fund) - - NIA - 1,000 1,000 Contingency 200,000 0.09% 200,000 - Total Expenditures and Other Uses 4.783.660 7.005.202 U.N. 2,021,542 3,010,415 3.010.415 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses (434,252) (382,041) -13.7% (52,211) 654,780 654,780 Fund Balance, Jul 1, 2015 2,749,486 1,918,994 143.3% 830,492 2.094,706 2,094,706 Fund Balance, Jun 30, 2017 $ 2,315,234 $ 1,536,953 150.6% $ 778,281 $ 2,749,486 5 2,749,486 Reconciliation of Fund Balance: Restricted and Committed Funds 2,315,233 Unassigned Fund Balance S 0 12 Jun FY17li tCbsing Financial Reportdix ,~,Z 81152017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Data Ac a de Budget Collected 2013-2015 (24 Months) 2015-2017 Expended Balance Biennium to Date End of Biennium 411 Parks Capital Improvement Fund Charges for Services $ 13,137 $ 212,930 6.2% $ (199,793) $ 316,201 $ 316,201 Charges for Services-Internal 1,477,771 - N/A - - - Intergovernmental 801,770 3,517,252 22.8% (2,715,482) 995,061 995,061 Interest on Investments 16,460 4,000 411.5% 12,460 3,356 3,356 Miscellaneous 16,555 - N/A - 23,441 23,441 Transfer In (Park Fund) N/A 922,000 922,000 Total Revenues and Other Sources 2,325,693 3,734,182 62.3% (2,902,815) 2,260,059 2,260,059 Personal Services 162,235 189,930 85.4% 27,695 - Matenalsand Services 64,069 85,052 75.3% 20,983 1,331 1,331 Capital Oullay 1,456,284 3,732,837 39.0% 2,276,553 2,437,058 2,437,058 Total Expenditures and Other Uses 1,682,589 4,007,819 420% 2,325,230 2,438,389 2,438,389 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 643,104 (273,637) 335.0% 916,741 (178,330) (178,330) Fund Balance, Jul 1, 2015 209,302 582,254 35.9% (372,952) 387,632 387,632 - Fund Balance , Jun 30, 2017 $ 852,406 $ 308.617 276.20/6 $ 543.789 S 209,302 $ 209,302 Reconciliation of Fund Balance: Ressicted and Committed Funds 852,406 Unassigned Fund Balance $ (01 11. Jun FY171 stCbaing Bnardal Rsport.isx 13 81152017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 (24Months) 2015-2017 Expended Balance Biennium to Date End of Biennium 530 Debt Services Taxes $ 1,015,919 $ 955,426 106.3% $ 60,493 $ 1,019,824 $ 1,019,824 Charges for Services - Internal 2,308,600 2,308,600 100.0% - 2,308,600 2,308,600 Charges for Services - Misc. Service Fees 140,365 149,036 94.21/. (8,671) 132,076 132,076 Assessments - 400,000 0.0% (400,000) - Interest on Investments 12,792 20,000 64.0% (7,208) 8,161 8,161 Miscellaneous - 58,604 0.0% (58,604) 6 6 Transfer In (General Fund B CIP) 311,429 473,940 65.7% (162,511) 275,303 275,303 Other Financing Sources - N/A - - TotelRevenues and Other Sources 3,789,105 4,365,606 86.8% (576,501) 3,743,970 3,743,970 Materials and Services 1,600 - N/A - 6,294 6,294 Debt Service 3,672,977 4,270,200 86.0% 597,223 3,661,939 3,661,939 Intedund Loan (Central Service Fund) NIA 364,795 364,795 Total Expenditures and Other Uses 3,674,577 4,270,200 86.1% 597,223 4,033,028 4,033,028 Excess(Defidency) of Revenues and Other Sources over Expenditures and Other Uses 114,529 95,406 120.0% 19,123 (289,058) (289,058) Fund Balance , Jul 1, 2015 861,560 753,948 114.3% 107,612 1,150.618 1,150,618 Fund Balance, Jun 30, 2017 S 976,089 $ 849,354 114.9% $ 126,735 $ 861,560 $ 861,550 Reconciliation of Fund Balance: Restricted and Committed Funds 976,089 Unassigned Fund Balance $ 12. Jun FY17 le Cbsing Financial Repcrtx6x 4 81152017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 (24 Months) 20152017 Expended Balance Biennium to Date End of Biennium 670 Water Fund Taxes $ 10 $ - NIA $ 10 $ 80 $ 80 Intergovernmental 14,897 14,000 106.4% 897 160,220 160,220 Charges for Services - Rates 14,055,539 13,954,600 100.7% 100,939 11,913,085 11,913,085 Charges for Services-Misc. Service Fees 211,347 - NIA 21L347 164,472 164,472 System Development Charges 587,637 200,000 293.8% 387,637 597,443 597,443 Interest on Investments 101,814 40,800 249.5% 61,014 56,607 56,607 Miscellaneous 74,484 24,000 310.3% 50,484 34,573 34,573 Other Financing Sources 890,072 14,990,125 5.9% (14,100,053) 1,724,546 1,724,546 Total Revenues and Other Sources 15,935,799 29,223,525 54.5% (13,287,726) 14,651,026 14,651,026 Public Works-Conservation 534,788 696,025 76.8% 161,237 442,021 442,021 Fire -Forest Lands - - NIA - 889,478 889,478 Public Works - Water Supply 2,362,980 2,557,935 92.4% 194,955 4,819,863 4,819,863 Public Works- Water Supply Debt 18,970 1$971 100.0% 1 44,787 44,787 Public Works- Water Distribution 5,778,297 9,595,707 60.2% 3,817,410 5,364,675 5,354,675 Public Works- Water DisbibuSon Debt 502,128 502,133 100.0% 5 662,801 662,801 Public Works -Water Treatment 2,667,804 13,941,884 19.1% 11,274,080 2,289,201 2,289,201 Public Works- Water Treatment Debt 281,690 281,693 100.0% 3 467,434 467,434 Public Works - Improvement SDCs 453,197 3,170,335 14.3% 2,717,138 507,905 507,905 Public Works - Debt SCCs 215,123 361,658 59.5% 146,535 241,845 241,845 Debt Service 33,849 1,416,862 24% 1,383,013 - - Interfund Loan - - NIA - 150,000 150,000 Transfers (General Fund) 500,000 50Q000 100.0% 0 - - Contingency 170,000 0.0% 170,000 Total Expenditures and Other Uses 13,348,826 33,213,203 40.2% 19,864,377 15,880,009 15880.009 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 2,586,973 (3,969,678) 164.6% 6,576,651 (1,228,983) (1,228,983) Fund Balance , Jul 1.2015 5,208,593 6,061,702 85.9% (853.109) 6,437,575 6,437,575 Fund Balance , Jun 30, 2017 S 7,795,566 S 2,072,024 376.2%, $ 5723542 $ 5,208,593 $ 5,208,593 Reconciliation of Fund Balance: Restricted and Committed Funds 4,498,182 Unassigned Fund Balance $ 3297,384 12 Jun FY171sclosing Financial Repod.x5x 5 &15017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actable Budget Collected 2013-21115 (24 Months) 2015.2017 Expended Balance Biennium to Date End of Biennium 675 Wastewater Fund Taxes $ 4,265,334 $ 4,264,260 100.0% $ 1,074 $ 3,972,266 $ 3,972,266 Charges for Services - Rates 10,568,020 10,787,000 98.0% (218,980) 8,796,565 8,796,565 Charges for Services - Misc. Service Fees 26,500 - NIA 26,500 26,500 26,500 System Development Charges 213,214 130,000 164.0% 83,214 193,560 193,560 Interest on Investments 107,419 30,000 358.1% 77,419 42,965 42,965 Miscellaneous 1,620 - NIA 1,620 6,037 6,037 Other Financing Scums 71,366 5,318,700 1.3% (5,247,334) 114,043 114,043 Total Revenues and Other Sources 15,253,471 20,529,960 74.3% (5,276,489) 13,151,936 13,151,936 Public Works- Wastewater Collection 4,079,963 5,349,514 76.3% 1,269,551 3,854.489 3,854,489 Public Works- Wastewater Collection Debt 147,454 147,457 100.0% 3 151,071 151,071 Public Works- Wastewater Treatment 5,028,690 10,183,710 49.4% 5,155,020 4,980,940 4,980,940 Public Works- WasteweterTreatment Debt 3,237,073 3,237,300 100.0% 227 3,253,029 3,253,029 Public Works- Reimbursements SDC's 13,039 15,000 86.9% 1,961 20,331 20,331 Public Works- Impmwments SDC's 377 3,676,644 0.0% 3,676,267 87,507 87,507 Debt Service - - N/A - - - Contingency 192A00 0.0% 192,000 - Total Expenditures and Other Uses 12,506,596 22,801,625 54.8% 10,295,029 12,347,367 12,347,367 Excess(Delidency) of Revenues and Other Sources over Expenditures and Other Uses 2,746,875 (2,271,665) 220.9% 5,018,540 804,569 804,569 Fund Balance, Jul 1, 2015 5,095,343 4,464,697 1141% 630,646 4,290,774 4,290,774 Fund Balance , Jun 30, 2017 $ 7,842,218 $ 2,193,032 357.6% $ 5,649,186 $ 5,095,343 $ 5,095,343 Reconciliation of Fund Balance: Restricted and Committed Funds 2,738,978 Unassigned Fund Balance $ 5,103,240 12 Jun FY17lslCbsing Fnanclal Repod.x5x 16 H1152017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuate Budget Collected 2013-2016 (24 Months) 20152017 Expended Balance Biennium to Dale End of Biennium 690 Electric Fund Intergovernmental S 521,646 $ 323,000 161.5% $ 198,646 $ 335,700 $ 335,700 Charges for Services - Rates 29,017,217 29,539,356 98.2% (522,141) 27,210,985 27,210,985 Charges for Services - Misc. Service Fees 497,417 453,686 109.6% 43,731 278,280 278,280 Interest on Investments 21,526 14,715 146.3% 6,811 15,714 15,714 Miscellaneous 230,897 322,974 71.5% (92077) 288,885 288,885 Total Revenues and Other Soumes 30,288,703 30,653,733 98.8% (365,030) 28,129,554 28,129,564 Administration-Conservation 1,397,555 1,420,030 98.4% 22,475 1,387,220 1,387,22D Electric - Supply 13,869,063 14,051,887 98.7% 182,624 12,831,515 12,831,515 Electic - Dishibution 12,961,713 14,041,211 92.3% 1,079,498 12,558,899 12,558,899 Bectdc-Transmission 1,742,187 1,925,945 90.5% 183,758 1,876,536 1,876,536 Debt Service 46,686 46,688 100.0% 2 47,771 47,771 Confngency 279,000 0.0% 279,000 - Total Expenditures and Other Uses 30,017,203 31,764,761 94.5% 1747,558 28,701,941 28,701,941 Excess(Defciency) of Revenues and Other Spumes over Expenditures and Other Uses 271,500 (1,111,028) 124.4% 1,382,528 (572,377) (572,377) Fund Balance, Jul 1.2015 1,755,163 1,479,265 118.7% 275,898 2,327,540 2,327,540 Fund Balance, Jun 30,2017 $ 2,026,663 $ 368,237 550.4% $ 1,658,426 $ 1755_$I 163 755163 Reconciliation of Fund Balance: Restricted and Committed Funds - Unassigned Fund Balance $ 2026,663 ~I 12 Jun FY17 letCbsing Financial Repodxlsx 7 WISOO17 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Annuals Budget Collected 2013-2015 (24Months) 20152017 Expended Balance Bienniumtooate End of Biennium 695 TelecommunicaBens Fund Charges for Services - Rates $ 4,105,254 $ 4,363,565 94.1% $ (258,311) $ 3,889,563 $ 3,889,563 Intereston Investments 4,310 1,943 221.8% 2,367 2,257 2,257 Miscellaneous 696 - N/A 696 4,750 4,750 Intedund Loan 315,544 400,000 78.9% (84456) Total Revenues and Other Soums 4,425,804 4,765,508 92.9% (339,704) 3,896,570 3,896,570 Personal Services 1,269,970 1,343,230 94.5% 73,260 1,299,335 1,299,335 Mistrials B Services 1,795,285 1,943,504 92.4% 148,219 1,764,465 1,764,465 Capital Oday 248,189 335,000 74.1% 86,811 297,337 297,337 Debt- Transfer to Debt Service Fund 818,690 818,000 100.0% - 818,000 818,000 Conwgency 250,000 0.0% 250,000 - Total Expenditures and Other Uses 4,131,444 4,689,734 88.1% 558,290 4,179,137 4,179,137 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 294,359 75,774 388.5% 218,585 (282,567) (282,567) Fund Balance , Jul 1, 2015 305,058 251,528 121,31% 53,530 587,625 587,625 Fund Balance, Jun 30, 2017 $ 599.477 S 327,302 183.1% $ 272115 $ 305,058 $ 305,058 Reconciliation of Fund Balance: Restricted and Committed Funds Unassigned Fund Balance $ 599,417 12. Jun FY17 lstCbsing Fuianclal ReWrI ,a aR01 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 (24 Months) 2015.2017 Expended Balance Biennium to Date End of Biennium 710 Central Service Fund Taxes $ 190,292 $ 148,800 127.9% $ 41,492 $ 144,476 3 144,476 Intergovernmental - - NIA - - - ChargesforServices - Inlemal 12,949,788 13,068,435 99.1% (118,647) 12,037,871 12,037,871 Charges forServices - Misc. Service Fees 671,504 572,330 117.3% 99,174 365,186 365,186 Intereston Investments 16,939 10,000 169.4% 6,939 21,344 21,344 Miscellaneous 338,676 250,000 135.5% 88,676 219,539 219,539 Interfund Loan (Equipment Fund) - 400,000 0.0°/ 400,000 384,795 364,795 Transfer in (Insurance Fund) 417,000 417,000 100.0% - 90,000 90,000 Total Revenues and Other Sources 14,584,199 14,866,565 98.1% 517,634 13,243,212 13,243,212 Administration Department 3,443,253 3,484,820 98.811, 41,567 2,797,218 2,797,218 Information Technology- Info Services Division 2,743,451 2,907,638 94.4% 164,187 2,396,771 1,396,771 Administrative Services Department 4,690,220 4,867,097 96.4% 176,877 3,866,706 3,866,706 City Recorder Division 984,525 992,590 99.2% 8,064 868,755 868,755 Public Works- Administration and Engineering 3,341,783 3,496,522 95.6% 154,739 3,266,434 3,266,434 Interfund Loan - - N/A - - - contingency N/A - - Total Fxpenditures and Other Uses 15,203,233 15,748,667 96.5% 545,434 13,195,884 13,195,884 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses (619,034) (882,102) 29.8% 263,068 47,328 47,327 Fund Balance , Jul 1, 2015 900,608 898,651 100.2% 1,957 853,281 853,281 Fund Balance, Jun 30, 2017 $ 281,574 S 16,549 1701.5% $ 265,025 $ 900,609 $ 900,608 Reconciliation of Fund Balance: Restricted and Commided Funds 200,000 Unassigned Fund Balance $ 81,574 12 Jun FY17lslCle ing Financial ReporUdrx 9 81152017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 (24Months) 20152017 Expended Balance Biennium to Bate End of Biennium 720 Insurance Service Fund Charges for Services - Internal $ 1,486,002 $ 1,560,000 95.3% $ (73,998) $ 1,480,865 $ 1,480,865 Intereslon Investments 19,376 13,000 149.0% 6,376 16,485 16,485 Miscellaneous 78,233 80,000 97.8% (1,768) 1,574,390 1,574,390 Total Revenues and Other Scums 1,583,610 1,653,000 95.8% (69,390) 3,071,740 3,071,740 Personal Services 202,900 204,960 9910% - 2,060 179,228 179,228 Materials and Services 1,523,670 1,814,790 84.0% 291,120 1,475,087 1,475,087 Transfer Out (Multiple 4 funds) 569,500 1,069,5m 53.2% 500,000 500,000 500,000 ConOngency 390,000 0.0^/ 390,000 Total Expenditures and Other Uses 2,296,070 3,479,250 66.0°/ 1,183,180 1154,315 2,154,315 Excess(Deficiency) of Revenues and Other Sources over Expenditures, and Other Uses (712,460) (1,826,250) 61.0% 1,113,790 917,425 917,425 Fund Balance, Jul 1, 2015 1,766,263 1,962,888 90.0% (196,605) 848,858 848,858 Fund Balance, Jun 30, 2017 S 1,053,823 $ 136,638 771.3% S 917.165 $ 1,766,283 $ 1.765283 Reconciliation of Fund Balance: Restricted and Committed Funds 1,053,823 Unassigned Fund Balance $ 0 12 Jun FY17 ldCbsing Financlal Repodxisa ,ZO WIKD17 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 (24 Months) 2015017 Expended Balance Biennium to Date End of Biennium 725 Health Benefits Fund Charges for Services - Internal $ - 9,970,841 $ 9,730,000 1025% $ 240,841 $ 8,158,032 $ 8,158,032 Interest on Investments 9,374 14000 93.7% (626) 3,614 3,514 Miscellaneous 88,738 - N/A 88,738 211,795 211,795 Intedund Loan (Reserve Fund) 200,000 450,000 44.4% (250,000) 900,000 900,000 Transfer In (Insurance Fund) - 500,000 0.0% (500,000) 500,000 500,000 Total Revenues and Other Sources 10,268,953 10,690,000 96.1% (421,047) 9,773,441 9,773,441 Materials and Services 10,030,322 10,330,000 97.1% 299,678 9,049,715 9,049,715 Intedund Loan 325,000 , 400,000 81.3% 75,000 250,000 250,000 Contingency #DIV101 Total Expenditures and Other Uses 10,355,322 10,730.000 96.5% 374,678 9,299,715 9,299,715 Excess(Deficiway) of Revenues and Other Sources over Expenditures and Other Uses (86,370) (40,000) 215.9% (46,370) 473,726 473,726 Fund Balance, Jul 1, 2015 473,726 73,370 645.7% 400,356 _ - Fund Balance, Jun 30,2017 $ 387,357 $ 33.370 1160.6% S 353,987 $ 473,726 $ 473,726 Reconciliation of Fund Balance: Restricted and Committed Funds 387,357 Unassigned Fund Balance $ (0) 72 Jun FY171stCbs1ng Fnendal Repodxbx 21 ar15Ra17 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Date Actuals Budget Collected 2013-2015 (24 Months), 20152017 Expended Balance Biennium to Dale End of Biennium 730 Equipment Fund Charges for Services - Internal $ 3,908,660 $ 4,538,460 86.1% $ (629,800) S 3,606,929 $ 3,606,929 Charges for Services - Misc. Service Fees 345,857 - NIA 345,857 44,919 44,919 Interest on Investments 54,051 35,000 154.4% 19,051 31,805 31,805 Miscellaneous 75,875 170,000 44.6% (94,125) 170,026 170,026 Intedund Loa (Airport B Water Fund) - 106,000 0.0% (106,000) 170,000 170,000 Total Revenues and Other Sources 4,384,443 4,849,460 90.4% (465,017) 4,023,679 4,023,679 Public Works - Maintenance 2,762,798 2,961,860 93.3% 199,062 2,084,345 2,084,345 Public Works- Purchasing and Acquisition 1,153,785 1,330,500 86.7% 176,715 2,359,891 2,359,891 Intedund Loan - 965,200 0.0% 965,200 - - Conungency 70,000 0.0% 70,000 Total Expenditures and Other Uses 3,916,583 5,327,560 73.5% 1,410,977 4,444,236 4,444,23fi Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 467,861 (478,100) 197.9% 945,961 (420,557) (420,557) Fund Balance, Jul 1, 2015 2,937,106 2,446,794 120.0% 490,312 3,357,663 3,357,663 Fund Balance , Jun 30,2017 $ 3,404,967 $ 1,968,694 173.0% S 1,436,273 $ 2.937,106 $ 2937.106 Reconciliation of Fund Balance: Restricted and Committed Funds 3,404,967 Unassigned Fund Balance $ 12. Jun FY171stCbsing Financial Repmlxax L2 81201] City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent Biennial To Data Actoals Budget Collected 2013-2015 (24Months) 20152017 Expended Balance Bienniumto Date End of Biennium 731 Parks Equipment Fund Charges for Services - Internal $ 455,000 $ - N/A $ 455,000 $ - $ - Interest on lnvestmenLs 2,064 - N/A 2,064 - - Miscellaneous - - NIA - - - Interfund Loan - 439,000 0.0% - - - Transfer ln(ParkFund) 60,000 80,000 100.0% - - Total Revenues and Other Sources 537,064 519,000 103.5% 457,064 - - Capital Outlay 360,210 439,000 82.1% 78,790 - - Interfund Loan 40,000 0.0% ` Total Expenditures and Other Uses 360,210 479,000 75.2% 78,790 Excess(Defidency) of Revenues and Other Spumes over Expenditures and Other Uses 176,854 40,000 442.1% 136,854 - - Fund Balance, Jul 1, 2015 0.0% Fund Balance, Jun 30, 2017 $ 776,854 $ 40,000 4411% $ 136 854 $ - $ Reconciliation of Fund Balance: Restricted and Committed Funds 176,854 Unassigned Fund Balance $ I 12. Jun FY17 lslCasing Fnandal Repmtxisx 23 W150017 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance First Closing as of June 30, 2017 Biennial Percent ` Biennial To Date Actuate Budget Collected 2013-2015 (24 Months) 20152017 Expended Balance Biennium to Date End of Biennium 810 Cemetery Fund Charges for Services - Rates $ 31,690 S 50,000 6311% $ (18,310) $ 47,767 $ 47,767 Interest on Investments 15,938 20,800 76.6% (4,862) 9,139 9,139 Miscellaneous - - N/A - (145) (145) Transfer In (General Fund) 1,000 1,000 100.0% 1,000 1,000 Total Revenues and Other Sources 48,628 71,800 67.7% (23,172) 57,761 57,761 Transfers 15,938 20,800 76.6% 4,862 9,139 9,139 Total Expenditures and Other Uses 15,938 20,800 76.6% 4,862 9,139 9,139 Excess(DeOGency) of Revenues and Other Scums over Expenditures and Other Uses 32,691 51,000 64.1% (A309) 48,622 48,622 Fund Balance , Jul 1, 2015 922,666 923,046 100.0% (380) 874,044 874,044 Fund Balance, Jun 30, 2017 $ 955,357 $ 974,046 98.1% $ , (18.689) $ 922,666 $ 922,666 Reconciliation of Fund Balance: Restricted and Committed Funds 955,357 Unassigned Fund Balance $ - 12. Jun FY171s1Clasing Financial Repod.xkx 24 81152017 i Council Stud Session October 2, 2014 Title: City Council Planning Session Item Type: Discussion Requested by Council? Yes From: Dennis Slattery City Councilor dennis@council.ashland.or.us Discussion Questions: The purpose of this planning session is to have Council discuss items that need to be planned in the next few months and address issues of process. This is an opportunity for Council to give staff and the Mayor input, to receive quick updates as to progress and to establish timelines for reporting back to Council. Resource Requirements: There are no direct costs. Suggested Next Steps: Staff will be directed to bring back to Council items agreed upon for reporting of timelines and process to complete. Policies, Plans and Goals Supported: N/A Background and Additional Information: N/A Attachments: N/A Page Iof I CITY OF -ASH LAN D