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HomeMy WebLinkAbout2018-03-19 Study Session CITY OF ASHLAND CITY COUNCIL STUDY SESSION AGENDA Monday, March 19, 2018 Council Chambers, 1175 E. Main Street 5:30 p.m. 1. Public Input (15 minutes, maximum) Il. Look Ahead review III. Capital Improvements Plan update* IV. Financial forecast update and clarification V. 2nd Quarter Financial Report of the 2017/19 Biennium VI. Budget Committee volunteers for the Audit Committee VII. Economic Development, Cultural, Tourism & Sustainability Grant cycle update Immediately following the study session, Council will hold an Executive Session for real property transaction pursuant to ORS 190.660(2)(e) in the Jury Room. * While the study session is not a Budget Committee meeting, appointed members of the Citizens' Budget Committee have been individually invited to attend. Notice is hereby provided that the meeting may involve a quorum of the Citizens' Budget Committee in addition to a quorum of the City Council. 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 1). COUNCIL MEETINGS ARE BROADCAST LIVE ON CHANNEL 9. SMARTING APRIL 15, 2014, CHARTER CABLE WILL BROADCAST MEETINGS ON CHANNEL 180 OR 181. VISIT THE CITY OF ASHLAND'S WEB SITE AT WWW.ASi iLAND.OR.US 1 O 1 412 Stud Session in Council Chambers 4/2 1 Hold for potential continued discussion of the water treatment plant PW Paula Brown SS ro ect 2 Discussion of Guanajuato 50th anniversary planning Admin John Karns SS 3 Hold for potential discussion of Recommendation from Council on Admin Adam Hanks SS Ruffe Rancheria Restoration Act of 2017 4/3 Regular Council Meeting 4/3 4 Presentation from ODFW onoptions for deer issues Admin John Karns PRIES 5 Approval of Public Art Recommendation to be installed at the base of Admin Diana Shiplet Adam Hanks CONS the Bandersnatch trail 6 A ointment of Audit Committee member Finance Mark Welch NEW 7 Policy regarding civic donations Legal David Lohman NEW 8 475 East Nevada Street Zone Chan 2e Com D c v Bil-l Molnar - mmn 4/16 Stud Session in Council Chambers 4/16 Placeholder for potential discussion of health benefits plan Finance/ HR Mark Welch/ Tina Gray SS 10 Pioneer Hall Drawings and Construction Cost Estimates PW Paula Brown SS 11 Discussion of potential deer summit and/or deer-issues options Admin John Karns SS 4/17 Regular Council Meeting 4/17 12 Annual presentation b the Historic Commission Com Dev Bill Molnar PRES 13 Proclamation re: volunteer week and volunteer recognition Fire Mike D'Orazi PROC 14 CDBG Public Hearin and Grant award Com Dev Bill Molnar PH 15 Housing trust fund rant award Com Dev Bill Molnar PH 16 TOT allocation resolution Finance Mark Welch RES 17 TOT/Live Entertainment Ticket Tax Direction Finance Mark Welch/ Adam Hanks RES 18 Public Safety support fee resolution Finance Mark Welch RES 4/30 Stud Session in Council Chambers 4/30 19 Discussion regarding Master Plan updating PW Paula Brown SS 20 Discussion of senior issues (request of Councilors Slattery and Admin John Karns SS Seffin er 5/1 Regular Council Meeting 5/1 21 RVCOG annual presentation b Michael Cavallaro Admin John Karns PRIES 22 Public Hearing on utility fees update Finance/ Electric/ PW Mark Welch/ Tom McBartlett/ PH Paula Brown RES 23 Public hearing and approval of annexation and zoning change - Com Dev Bill Molnar PH Washington Street 24 Approval of the disillusion of the Waterline Road LID PW Paula Brown NEW 5/14 Stud Session in Council Chambers 5114 25 Presentation b Sherrif Sickler re: Jackson Count Jail Police Ti he O'Meara PRES 5/15 Regular Council Meeting 5/15 26 Annual presentation b the Wildfire Mitigation Commission Fire Mike D'Orazi PRES 27 Annual Use of Force report Police Tighe O'Meara CONS 28 Lithia Way/Pioneer St. beautification ro'ects PW Paula Brown NEW 6/4 Stud Session in Council Chambers Bia 29 Annual Winter shelter report and discussion Admin John Karns SS 6/5 Regular Council Meeting 30 Annual presentation b the Band Board Admin Diana Shi let 31 Public hearing and annual update to misc. fees resolution Finance Mark Welch 6118 Stud Session with Budget Comm. Members invited 32 1st Year Budget Review Finance Mark Welch 6/19 Regular Council Meeting Page 1 of 2 712 Stud Session in Council Chambers 713 Regular Council Meeting 7116 Stud Session with Budget Comm. Members invited 7/17 Regular Council Meeting 33 Annual presentation b the Forest Lands Commission Fire Mike D'Orazi 816 Stud Session in Council Chambers 8l7 Regular Council Meeting 8120 Stud Session in Council Chambers 8121 Regular Council Meeting 34 Annual presentation b the Conservation Commission Admin Adam Hanks Study Sessions with Budget Commission Presentation Dates - 2018 Comm. members invited February 20 - Transportation Commission March 19, 2018 March 20 - Tree Commission June 18, 2018 April 17 - Historic Commission Jul 16, 2018 Ma 15 - Wildfire Mitigation Commission October 15, 2018 June 5 - Band Board Jul 17 - Forest Lands Commission August 21 - Conservation Commission Se tember 18 - Airport Commission October 16 - Public Arts Commission November 6 - Housing & Human Srvcs. Comm. December 4 - Planning Commission To Be Scheduled Discussion regarding the seismic code Update on internal controls policy Senior issues (re q. of Mayor Stromber Report on Eugene homeless and shelter infrastructure, including car camping (re q. of Mayor Stromber Page 2 of 2 Council Stud Session March 19, 2018_ Title: Capital Improvements Plan Update Item Type: Information Requested by Council? Yes From: Paula C. Brown, PE Public Works Director Paula. brown (aD-ashland.or.us Discussion Questions: Does Council have questions or comments on the current status of the 2017-19 Biennium Budget's Capital Improvements Plan? Resource Requirements: Each project has been approved and has a funding mechanism in place. Details of costs are shown on the attached CIP spreadsheet that was included in the budget. At this time, there are no cost changes that have not already been brought to Council for approval. Policies, Plans and Goals Supported: City Council: 21. be proactive in using best practices in infrastructure management and modernization i Department Goals: • Maintain existing infrastructure to meet regulatory requirements and minimize life-cycle costs • Deliver timely life cycle capital improvement projects • Maintain and improve infrastructure that enhances the economic vitality of the community • Evaluate all city infrastructure regarding planning management and financial resources Suggested Next Steps: Continue to solicit CIP updates from staff twice a year and request that staff bring specific items to council for approvals as necessary. Backl1round and Additional Information: The projects included in the Public Work's CIP are found in each division's budget. Most of the projects are a result of individual master plans that help inform the condition and status of the City's infrastructure. Of the $106 million public works budget over the 2017-19 biennium. approximately 38% or $40.5 million is set aside for capital projects. The City distinguishes capital projects from general maintenance items. Capital projects and are typically for new construction, expansion, major renovations, replacements, or projects that substantially increase the life of an asset. There are 28 listed CIP projects for year one - FYI 8. The approved 2017-19 CIP summary is shown in attachment 1. Many of these projects are multi-year and some have multiple funding sources. Details are found in the budget document. Page 1 of 5 CITY OF -ASHLAND I To help make this informational item easier to follow, the project listing follows the one-page spreadsheet CIP summary, not the order of the budget document. Page numbers of the specific division and where these projects may be found in the budget document are listed in the text narrative. This is similar to the update provided to Council on January 16`h, and changes are in yellow. Roadway Projects: ■ Railroad Crossing Improvements: Hersey and Laurel [p. 2-64] (back on schedule) - This project has been in the works for many years and is dependent upon the railroad for funding. - Design (OBEC) is in final review. Construction could begin as early as summer. ■ Independent Way - Washington Street to Tolman Creek Road [p. 2-64] (on schedule) - Design (Thornton) of this new street is nearing completion awaiting final review and acceptance from other regulatory agencies. - Staff has submitted a request to the Rogue Valley Metropolitan Planning Organization to utilize funds previously approved for the Nevada Street Bridge. - It is anticipated that construction could start next spring. - Costs expended to date are for right of way purchases and design. ■ N. Main Refuge Island [p. 2-65] (on schedule) - Council was apprised of the status and details of this project in November 2017 as part of the "Road Diet" update. - Design is largely complete and staff is working with ODOT on approvals. - Construction could begin as early as late spring. ■ Overlay/Partial Rebuild N. Mountain Avenue from Hersey to 1-5 [p. 2-67] (on schedule) - This project was identified and preliminary design completed several years ago. - With the new ADA requirements, staff is assessing compliance concerns and will add ADA accessibility to the design. - For cost efficiency, staff intends to package the overlay projects together into one construction project later this summer. ■ Overlay Wightman from Quincy to Siskiyou [p. 2-67] (back on schedule) - This project was identified and preliminary design completed several years ago. - With the new ADA requirements, staff is assessing compliance concerns and will add ADA accessibility to the design. - For cost efficiency, staff intends to package the overlay projects together into one construction project later this summer. ■ Repave/Rebuild Hersey Street from N Main to N Mountain [p. 2-68] (on schedule) - This project is a full rebuild and will address underground water issues. - Design was awarded to OBEC in February 2018 and survey work has begun. - ADA requirements will be addressed. - Construction is planned for FYI 9. ■ Hersey Street Sideways (CMAQ) from N Main to Oak [p. 2-691 (complete) - This project was partially funded through ODOT's GVIAQ program. - Total cost was $880,481 (design, right of way and construction with the City paying $421,408. ■ Downtown ADA Ramp Replacement [p. 2-69] (on schedule) - ODOT provided a grant to replace handicap ramps within the downtown corridor. - The first phase of the project addresses ramps along the Lithia Way at 3rd Street. Page 2of5 CITY OF -ASHLAND Design (CF,C) is at ODOT for review. Costs to date $7,917.50. ■ N Main Street RRFB - Nursery and Van Ness [p. 2-70] (on schedule) - Council was apprised of the status and details of this project in November 2017 as part of the "Road Diet" update. - Design (Parducci) is progressing and being updated for ADA considerations and ODOT comments. - Construction could begin as early as summer. Airport: ■ Pavement Maintenance Program /p. 2-73j (complete) - Oregon Department ofAviation (ODA) manages a pavement inspection and maintenance program for all Airports within the State. - As a result of this assessment, the City received a grant.for various pavement maintenance including, crack sealing, asphalt patching and slurry seal. - Total cost $200,051.58; fully reimbursed through ODA. Water: ■ Ashland (TID) Canal Piping [p. 2-75] (on schedule) - This project addresses bacteria and water quality for the use of TID raw water as well as improves water conservation. Financing is through a DEQ CWSRF loan. - Total cost over the biennium is projected at $1.5M. - Design has started (Adkins Engineering) and the initial neighborhood meeting was conducted. The larger community meeting is scheduled for April 181n ■ TID Terrace Street Pump Station [p. 2-75] and Park Estates Pump Station [p. 2-84] (on schedule - costs increased for full replacement) - Both projects are financed by the Oregon Infrastructure Finance Authority (IFA) loan. Total cost over biennium is $3 M. - Construction bids were opened on February 14, 2018. Staff received a protest and is working through that process and will take the construction contract to Council for approval on March 20tH - Anticipate construction to start in April with a 10 month completion period. ■ Reeder Reservoir Access Road Improvements [p. 2-76] (being scheduled) - This project improves access to the plant and is contingent upon the outcome of' the cost comparisons and ultimate plant location. ■ East and West Fork Transmission Line Rehabilitation [p. 2-76] (being scheduled) - Year one includes costs of design and permitting to replace or slipline the piping - Staff is in the process of drafting the solicitation. ■ 2.5 MGD Water Treatment Plan [p. 2-79] (schedule in revision) - This project was budgeted for $14.9 M over the biennium - Project is delayed awaiting cost comparison between enhancing the existing plant or building a new plant (see Council discussion November 6. 2017) - This is scheduled to come back to council at the April 2nd study session. ■ 2.6 MG Reservoir and Clearwell/Crowson II [p. 2-79] (schedule in revision) - This project was budgeted for $8.4 M over the biennium - Project is delayed awaiting the water master plan and needs assessment ■ Permanganate Feed Facility Study and Improvements [p. 2-80] - This project will help to reduce taste and odor concerns with the use of TID water and has been incorporated into the Terrace Street Pump Station project. - Funding has likewise shifted to the Terrace Street Pump Station project. Page 3 of 5 CITY OF -ASHLAND i ■ Park Estates Pump Station [p. 2-84] (on schedule - costs increased for full replacement) - See TID Terrace Street Pump Station above ■ Granite Reservoir Valving [p. 2-90] (on schedule) - This project is being validated with the current water master plan update and insures adequate pumping of TAP water from Granite Reservoir to Crowson. - It will be completed late this summer based on the Master Plan. ■ Mainline Replacement - Siskiyou Blvd; Crowson to I-5 exit 11 [p. 2-85] (on schedule) - This project replaces and upsizes an existing 2" line. - Design (in-house) is complete. Staff will bid the construction project this spring. ■ Mainline Replacement - Oak Street Nevada to Bear Creek Bridge [p. 2-85] (on schedule) - This project replaces and upsizes an existing 2" line. - Staff will design this in-house and bid the project this fall for construction. Wastewater: ■ WWTP Outfall Relocation and fish screen [p. 2-95] (on schedule) - This project includes the outfall relocation study and the cost of design. - The project will enable thermal improvements in Ashland Creek. - CH2M Hill has begun preliminary design and permitting. Staff has requested a second look at an alternate route. Staff will host an agency meeting later in March. Phase I design is scheduled for completion in December 2018. - Final Design and construction will be phased with approval by the Department of Environmental Quality with the new outfall discharge permit. ■ WWTP Temperature Credits through Trading/Shading [p. 2-95] (on schedule) - Staff has received concurrence on the Temperature Trading Plan from DEQ. This plan will be formally approved during the DEQ permitting process. - Anticipate the true start of the shading program in late spring 2018. ■ WWTP New Oxidation Ditch [p. 2-96] (on schedule, but slowing down) - Staff is carefully reviewing the timing of this project and the new DEQ permit. - The RFQ is written and could be released this summer. ■ Collection Line Upsizing - Trunkline along Bear Creek [p. 2-9] (reviewing schedule) - Staff will look at two things prior to beginning the design of this project; - infiltration and inflow at the surge points and - true capacity needs and constraints in the existing lines - Staff anticipates a reduction in scope ■ Grandview Pump Station Replacement [p. 2-98] (on schedule) - Construction was awarded to Ledford Construction in January 2018 ($322,000). - Anticipate completion late March/early April 2018. ■ Collection Line Replacement - A Street [p. 2-98] (on schedule) - This project is scheduled for design in FYI 8 and construction he following year. - Staff is assessing utility needs in A Street and maybe able to design in house. Facilities: ■ City Facilities [p. 2-59] - The budget includes $177,500 a year to source facilities upgrades and maintenance, major repairs, not included in regular maintenance; such as minor roof repairs, building repainting and HVAC system. - Funding for the facility studies and conceptual designs are a separate line item, not CIP. Page 4 of'5 CITY OF -ASHLAND Attachments: 2017-19 CIP summary Additional Links: 2017-19 Biennium Budget; PW begins on page 2-57 I Page 5of5 CITY OF ASHLAND FY18 CAPITAL IMPROVEMENT PROJECTS ACTUAL a a PW PROPOSED 2017-18 H O F~ O Project N PROJECT NAME 2017-18 prior r) ° ° v v Comments Road WR 2011-36 Railroad Crossing Improvements; Herse y & Laurel $ 450,000 $ 27,476 X Final miew plans at ODOT (RR approved) 2013-25 Independent Wa . - NVashin ton St to Tolman Creek Rd S 1,590,000 S 476,637 X Thornton R00% design; seeking ODO"f/NIPO contt funding (5466,000 FY171 2018-03 N. Main Refuge Island S $0,000 $ X Road Diet-ODOT to review, design (Parducei); minoredifs being conipleted Subtotal Roadway $ 2,120,000 S 504,113 Street Im Orovements/Overlavs Der PMS (root or s35n,ouol.rl 2010-10 Overlay/Partial Rebuild - N Mountain Avcnue - Hersey to 1-5 S 840,000 S 17,863 X Chan a Order to Eng. Design to incorporate ADA ($17863 FY17) 2015-01 Overlay - W'i htman Street - Quinc to Siskivou S 225,000 $ X Chan a Order to Eng. Design to incorporate ADA. 2017-09 Re ave/Rebuild - Hersey Street- N. Main to N. Mountain $ 1,000,000 $ 340 X Design award (ORE(') January 2018 Subtotal Street Improvements/Overlays S 2,065,000 S 18,203 Sidewalk/Pedestrian 2011-30 Hersey Street - N Main Street to Oak Street CMAQ $ 250,000 $ 50,268 X X X X COMPLETE (total project 5880,481 City share $421,407) 2015-22 Downtown ADA Ramp Replacement 3rd and Lithia Way) S 88,950 S 7,918 X Design complete (CEC) -ailing ODO'f approval N Main Street RRFB Installation - Nurse Street & Van Ness Avenue S 75,000 $ X Seeking ODOT design (Parducci) approvals Subtotal Sidewalk/Pedestrian S 413,950 S 58,185 Water SunDly 2015-17 TI D Canal Piping: Starlite to Terrace Street $ 788,000 S - X DEQ loan of S 1.3M; like) not enough funding. Adkins to start design Jan 2018) 2012-01 TID Terrace St Pump Station Improvements $ 650,000 $ 196,694 X X Construction to be awarded March 20 (McClure & Sow -see Park Estates PS) Reeder Reservoir Access Road TN1 DI. Compliance $ 116,000 $ Contingent on W'TP location East & West Fork "Transmission Line Rehabilitation $ 154,500 $ Desi n to start 2018 s ringisummer Subtotal Water Supply S 1,708,500 S 196,694 Water 1'reatment & Story e 2015-31 2.5 NIGD Water Treatment Plant S 1,194,000 $ 672,142 X Membrane pilot study complete; 1-ding comparison analysis ($386,870 FY17) 2015-31 2.6-NIG Reservoir & Cleanvell ("Crowson H") S 891,000 $ Combined with WTP project, ending comparison analysis (RH2,'B&V) 2012-01 Permanganate Feed Facility Study & Implementation $ 316,000 $ X X Project combined with Terrace St. pump station improvements SubtotalTreatment & Storage S 2,401,000 S 672,142 Water Distribution 2012-04 Park Estates Pump Station/Loo Road Reservoir Alternatives S 637,000 S 121,726 X X Construction to be awarded March 20 (McClure & Sons). With Terrace St PS Granite Reservoir VaNin $ 127,000 S - Corrdinate with Water Master Plan (RH2) conclusions and TAP needs Subtotal Water Distribution S 764,000 S 121,726 Water Mainline Projects 2016-04 Siskivou Boulevard - Crowson Road south towards 1-5 Exit 1 I $ 175,000 $ 21,208 X X ($21,208 FV1 7 design costs) Oak Street - Nevada to Bear Creek Bride S 273,200 $ X X in-house design Ivy Lane - South Mountain to FH-16AD-038 S 71,333 NA NA X X Project completed early by internal forces (5120,000 was budgeted 2018-191 Subtotal Water Mainline Projects S 448,200 S 93,541 Wastewater Treatment Plant 2013-21 Outfall Relocation / Fish Screen S 330,000 S 223,687 X C'112M started design in Dec. ( rior S223K FY17) costs not reflective for FY18 Shading (Capital Cost + first 6 ears of O&M $ 631 1,000 $ 33,010 X DEQ has aece ted the Trading Plan; projects should start late s rin 2018 2013-20 Oxidation Ditch Shell S 2,510,000 S 51,755 tannin to release RFP in spring 2018 Subtotal Treatment Plant S 3,471,000 S 308,452 Wastewater Collection System Wastewater Line 1 psizin - 18" & 24" Parallel Trunkline along Bear Creek S 712,000 S - Assessing I&1 and trne capacity needs 2007-26 Grand riew Pump Station Replacement S 375.000 S 129,272 X X X construction (Ledford S322K) anticipate completion in April 2018 (548,175 FY17) 2013-17 Wastewater Line Replacement; 15" Main Street S 150.000 S - Combined with A St. waterlinelroadwav project (515,710 F'Y'17) Subtotal Collection Svstem S 1,237,000 S 129,272 TOTAL WASTEWATER Itl S 437,724 Airport Pavement Maintenance Program S 20,000 $ll X X X X Project Cmnplete (ODA Grnnt Funded -total 5200,051 S8) Administration - Cjt Facilities 11 Ci Facili ll p rades & Maintenance S 177,500 $ X Conte htal Desi n RFP out for City Hall tiff FUTRU11FIFAMM, Capital Improvements Plan Capital Improvements Plan Planned Ex Icnditure, Durin, B.N 2017-19 1-cars 1 and 2 t Planned Rosa urcrs .•,I sleet hD[ GcuJ. 011- fca,& r:rte. - Railroad Crossing Improvements. Hcrsev & Laurel S 450,000 $ - $ 450,000 S - S i5.642 S - S 194.358 Independent War - Washin on St to Tolman Creek Rd $ 1,590 000 $ - S 1,590.000 S 590000 S - S 1,000.000 $ I V Main Refuge Island S 80000 $ S 9U00 S - S - S - $ 80.000 Fast Nevada Street F-nernsm S _ - $ 6.494.400 S 6,494.400 $ 1,194,970 S 3,000,000 5 - S 2,299,430 Cjrandvicrv Dro Improvements - Phase II S - S 350.000 $ 350,000 $ S $ - S 350.000 City Widc Chi Seal Project S - S 93,404 $ 93.404 $ S S 93,404 Subtotal Roadway $ 2,120,000 S 6,937,804 S 9.057,804 S 1,784,970 S 3,255,642 S 1,000,000 S 3,017,192 Street Im rovements/Oveda s per Pavement Mana ement System r 1 Vr 2 Project Totals Street SDC Grants Other fees & rates Ot erlav/Panial Rebudd - N Mounwm Arc - Hcrscr to 1-5 $ 840 000 S - $ 940,000 S - S - S - $ 840.000 Orerlav - Wi trow Street - mc, to Stskh-ou $ 225,000 S - S 225,000 - S - S S 225,000 Rc larc/Rcbuild - Hcrse, St - N Main to N Mountain _ S 1.(()(000 $ 3.000.000 S 4.000.0011 ) - . $ - S - S 4,000,000 Oreria,fPartial Refudd - N Mounwm Ave - E Main to R:R Tracks S S 200.000 S 200,000 S S - S - $ 200,000 Subtotal Street Improvements/Overlap S 2,065,000 S 3,200,000 S 5,265,000 S - S S - S 5,265,000 Sid-WIsede man Yr 1 1"r 2 Project Totals Street SDC Grants Other fees & rates Horse, Street - N Main Street to Oak Street (CMAQ) S 250.000 S - $ 250.000 S 62.500 S - $ 187,500 D-nto,m ADA Ramp Replacement S 88,950 S - S 88,950 S - $ 88,950 $ Main Street RRFB Installation - Nursery Stmt & Van Ness Avenue $ 75.000 $ - $ 75,000 ) - $ - S - S 75,000 Mountain Arc RRFB Installation -Fart Oaks Avenue S - $ 40.000 $ 40,000 S - S - S - S 40.000 A Street - Oak Street to 100' west of 6th Street S - $ 155,000 _$I 55 000 S 38,750 S - S - S 116.250 Subtotal SidewolklPedealrian S 413,950 S 195,000 $ 608,950 S 101,250 S 88,950 S - S 418,750 1h,cle Project Totals Starm SDC Grams Other f. t._ nn.. 1h. ton Su kr shammy C Iicr$ 100.000 S $ - s 1,ului Subtotal Bicvcle 5 - S 100.000 $ 100.1100 $ - $ - $ - S 100,000 TRANSPORTATION 1 10.432.101 I 1 1 III &8M.942 :\i tort )r l Y7 2 Project Totals T Grants Other fees f rates Pavement Mamterance Prol;nm_ _ $ 24(X)0 S _ S 20.000 S 20,000 S - S_ Fnudemcnt Gant on Im rovemcnls - Tamar Rehabilitation (Gm6onmcntal $ - $ 222 000 S 222.000 $ 222,000 S - $ - III Nater u 1 Y'r l Ii Project Totals Water SDC Grants Other fees & rates Starlite to Terrace Street $ 788.000 S 1.452,000 S 1.452.000 S - 5 - S TIDCanal P ipg in TID Terrace St Pum Station Im rorements S 654000 $ 650,000 S - $ $ S 650,000 Reeder Resenoa Access Road TMDL Com lianee $ 116,000 $ 116,000 $ 87,000 $ $ S 29 000 Fast & West Fork Transmission Line Rehabiitation $ 154,500 $ 309,000 S - S S S 309,000 .Ashland Creek West Fork B,d Construction S S 129.000 S 96,750 S S S 32.250 Scdmcnt TMDL m Rccdcr Rcscrrou S - $ 120.000 $ 90.000 S - $ S 30,000 Subtotal Supply S 1,708,500 S 1,467,500 S 2,776,000 S 1,725,750 S - S - $ 1,050,2!0 Hater Treatment & Store we Yr 1 Yr 2 Project Totals Y\ater SDC Grants Other fees & rates S MGD Water Treatment Plant S 1,194,000 $ 13-7310Y) S 14,925,000 S 1.492,500 S f - S 13,432,500 2. ,-MG Rcsenoir & Cle-el Crowaon IL') $ 891.000 $ 7,490,(H)0 $ 8,381,000 $ 838,100 $ $ - S 7,542,900 Pemtan •anate Feed Facilutr Stu& & Im Icmentation 5 316,000 S 316,000 $ $ - S S 316,01X) Subtotal Trataeew R Sto S 2,401,000 S 21,211,000 S 23,622.000 S 2,330,600 S - S - S 21,291,400 W-r Distribution Yr I Yr 2 Project Totals AY'ater SDC Grants Other fees & rates park Estates Pum Statnn/Loo Road Resenov Ahcmativcs S_ 637,000 S 1.967_,(_8_)11 S 2,604.000 $ - $ - $ - 5 2,604,000 (frantic Rcscn ov Vahm $ 127.000 $ - S 127,000 S - S - S - S 127,000 Radio Read Meter Pro ant $ S 126,000 S 126,000 $ $ 5 S 126.000 Subtotal Water Diatn'butioe S 7 OOD S 2,093,000 S 2,857,000 S - S - S - f 2,857,000 Water Mainline Pro ects Yr 1 Yr 2 Project Totals \Yater SDC Grants Other fees & rates SLskn ou Boulevard - Crowson Road South towards I-5 E.dt 11 $ 175,000 S - S 175.000 5 - S - $ - $ 175.000 Oak Street - Ncrada to Bear Creek Bridge $ 273,200 S - $ 273?00 $ 5 - $ - S 273 200 Grand, ic,s D-c - SA crest Dr to Ditch Rd S - S 1 :1,250 S 131,250 S - S - $ S 131.250 „ Lane - Morton Street to west end of H-v Lane S - S 357,000 S 357,000 S - $ - $ - $ 357,000 Ice Lane - South Mountain to FH-16AD-038 S - $ 103,000 S 103,000 S - $ - $ - $ 103,000 Street - 1st SE to 6th St 5 - $ 155,000 $ 155,000 5 S - $ - S 155,000 Parker Street - Walker Are to Lithia Was S - $ 25.1100 S 25,000 $ - $ - S - S 25,000 Harmom Lanc - Stsknou Bhd to Lithia Wav S - $ 1'_3011 5 12.300 $ 5 - $ - S _12300 I.II lV a, Jo, A, t Ru, Loll: S - $ slat S 6,200 S - S - $ S Ka Lane - I_Itlua a% to Jos A,, S _ $ a, 21x1 S 6,200 5 S - S 5 Subtotal Mainline Pro'eets S 448,200 S 795,950 S 1.244,150 S - S - $ - S_1,244,150 1-14 I Capital Improvements Plan Capital Improvements Plan PLtnned Expenditures Ihtrim,5 BN 2017-19 Years I and 2 I I I _ Planned Itrsourcrs Wastewater Treatment Plant lrl lr Pr-jrrt]atals Srwer SD( Grants Other fers rates Outfall Relocation l Fish Screen S 330.000 S 330.000 S 660,000 S 99,000 $ - S - S561,000 Shadin - (Capital Cost + first 6 vcars of 0&M) $ 631.000 S 631.000 S 1.262 000 S 180,31X) S - S - S 1.072.700 Ol Dach Shell S 2510,000 S 2,510,000 $ 5,020.000 S 1957,800 S - S - S 3.062.200 RAS Pump Re laccmcat S . S 122,000 S 122,000 S 24,400 S - S - S 97,600 Subtotal Treatment Plant S 3,471,000 S 3,593,000 S 7,064,000 S_ 2,270,500 S - $ - S 4,793,500 Wastewater Collection 5 stem Yr I Yr 2 Project Totals Senn SDC Grants Other fees & rates Wastewater Line U s¢in- IS" & 24" Parallel Trunlamc along Beu Creel: S 712,000 $ 712,000 S 1,424,000 S 996,800 $ - S - $ 427,200 W'astcvmlcr Line ReplacemcnL IS" Mom - Mountain Avenue S S 1410W $ 141,000 S 35,250 S - S S 105.750 ChunE sw PLr'p Stain- R,I,l - onl S z74 1 :IV S - S 375,000 S e S - ieu lli, l1"-.t ,c~l.ineR~cmm~t 1" Afam-AStna } I- > 0,.~ _ S 600A00 S Subtotal Collection $ stem S 1,237,000 S 1,303,000 S 2,540,000 S 1,092.0-0 S S - I $ 1,437.950 WASTEWATER 4.708.01110 III +I Sturm Drain Yr I 'i 2 Project Totals Stu nn SDC Grants T Othe, fees & awes ADM1IINISTRATION - City Facilities _ Yr 1 Yr 2 Projert Totals Grants Other fees & rates Gn_ FacJm Upgrades & Maintenance $ 177 Sv,LI y 177?00 355,000 S S $ 355.000_ ADMINISTR 1 II I! !II ELECTRIC DEPARTMENT Yr I Ni Project Totals Grants Other fees & intes Install New Sen ices & Infrastructure: Cost include new transformers, switch cabinets, poles and conductors to service new derelo menl $ 300,000 S 30000) S 600.000 I 600,000 Electric UtOr, Upgrades: Cost for repairs and replacement of aging infrastructure identified drain routine ms coons S 100,000 S 100.000 S 20.000 S 200,000 SCADA 6nprovcmcnts, Routine Maintenance, Liscensing and Upgrades $ 7,000 $ 32.00 I 39,000 S 39,000 MAS Design Reriew and Purchase Study: fcasbdhy for City oemership, valuation of substation, and ROI $55,000 S 55,000 $55,000 New Drstrbutent Buss at Ashland Substation S - S - S $ Purchase of Mountain Ave Substation S - $ - S $ Mountain Arc and Ashland Substation Intente Engineering Sal and Benefit Anaks. S 575,0011 $ 75.000 $ 75,000 TELECOMMUNICATIONS & INFO TECH Yr 1 1'r 2 Project Totals Grants Other fees & rates E. and Fiber Plant from 16 to 24 Node Grout's $ 50,000 $ 50,11011 $ 100,000 S 100,000 Fiber and Cable Plant Maanenancc $ 5.000 S 5.0(K) $ IO.WO S 10,000 F.i and Cable Plant Installatnn S 20.000 S 20000 S 40.000 $ 40,000 Dam Center Scrrcr Ca ecilu Growth IN rtualuationl $ 22.500 $ 20,000 I 42,500 S 42-500 / 1 PARK' & RE CREATION Yr I V,2 Project Totals Parks SDC Grants F&B Bonds Repair Pcrozzi Fountain $ $ 700o $ 70,000 $ 70,000 Daniel Mcacr Pool - Rebuild and Co- S 3,250.000 $ S 3,250,000 S 3,250,000 North Mountain Park Nature Plat Area $ 15,000 $ 150000 S 165,000 $ 150,000 S 15,000 Calk Guanajuato tunr-racnt9 (Bond Re arment) $ 40.000 $ 40,000 $ 80,000 80,000 Ashland Creek Park Development Phase 11 construction $ - $ 35 IXH/ $ 35000 $ 35,000 Garfa:N Park Water Pla, Replacement (Bond Re a. ment) $ 100,000 S 100 OIXI S 200,000 _ S 200,000 Resurface/Recla rn Tenn¢ and Piekleba0 Courts $ 27.500 S 27,500 S 55.000 $ 55.000 Lithia Park Master Plan $ 230,000 S $ 230,000 _ $ 230,000 Winb- W. Sidewalk $ 25,000 S - S 25,000 $ 25,000 Second Do Park Construction $ 265.000 S S 265.000 $ 265,000 YMCA Park Re lacement $ 750.0070 S - S 750.000 $ 750,000 Master Plan for Park Sho hard areas: Do irks: Skateboard Park $ 75.(X)0_ S 75.000 S 75,000 Oak Knoll Improvements (Irrigation) $ 35.000 $ 35.000 E 70,000 $ 70.000 Trails and Open Space Coal Plan Update S 30.000 S - S 30.000 S 30.(XN) Restoration of Bcaeh Creek below Pedestrian Bridge_ $ 75.000 $ S 75.000 $ 75,000 Land AC isition S 915.000 S 900.000 S 1.815-000 S 375000 S 1?75.W0 $ 164.000 $ Pro cct Mans r $ 60.(100 $ 60,000 $ 120,000 S 1217.000 $ TOTAL BN 2017-19 CIP S 21,203,150 S 42,900,254 S 64,103,404 S 9,680,120 $ 5,761,592 $ 2,552,500 S 46,109,192 1-15 Council Stud Session March 19, 2018_ Title: Financial Forecast Update & Clarification Item Type: Presentation Requested by Council? Yes From: Mark Welch Administrative Services Director Mark.Welch@ashland.or.us Discussion Questions: Staff will present a review and update of the future financial forecasts that are included as part of the biennial budget document, with a focus on the General Fund (includes Parks and Recreation) and the Central Services Fund. Areas to be covered include: • Methodology and model used for the adjusted forecasts • How the forecast differs from the current forecast Resource Requirements: N/A Suggested Next Steps: Continue discussion on the financial forecast leading up to and during the next biennial budget development process. 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. Background and Additional Information: The BN 2017/19 Budget and corresponding appropriation limits are not at question. The current biennium budget does not have any errors. The long range 1nancial plan in the Budget Document was presented with methodology estimation errors as it relates to the General Fund. Central Services and Parks. The other funds were not presented with the same error. As you may recall, several members of the Budget Committee, and myself, commented during the Budget process that the projections appeared not be accurate. Being new to the position, I commented that it would not be possible to update before the budget was adopted. Since the Budget Committee would not review any revised projections, the decision was made to not change the existing projections in the budget book. Page 1of3 CITY OF ASHLAND The Budget Process Ad-Hoc Committee scheduled an update to the long range financial plan for the Fall of this year. The Parks and Recreations Commission stated recently that the current forecast has major errors and that they did not agree with the $6 million looming deficit. Through communications with the Ashland Tidings, I confirmed that the statement was accurate in that the financial forecast was presented with a calculation error. A financial model is important for the Finance Department to maintain to ensure potential financial issues are addressed in a timely manner. The financial model has been in place since July and updated as new information becomes available. In reviewing the materials used to develop the long range estimates, it was determined that there was a misunderstanding with previous staff. The direction was to increase health care ten percent and PERS two percent. Instead of increasing those line items, the full 12 percent was increased on the overall Personal Services category. For example, Police Department Personal Services were projected to increase from $5 million in BN 2017/19 to $7.5 million in BN21/23. This was an error that was missed due to the turnover of staff at the time. The error should not happen in the future. The Finance Department does not anticipate any turnover before the next budget process. With the assistance of the City Administrator, and Human Resources, Finance was able to reorganize the Department and create a new higher level budget position. The reorganization was completed with no increase costs to the City. With a dedicated, higher level, position the Finance Department will have more expertise and a greater skill set to ensure an improved budget document along with improved analysis of operations and financial forecasts. While clearly an unfortunate error, in reviewing the projections on a line item basis, the Personal Services should actually increase about three percent annually in the future. With an estimated ten percent health care increase, along with a seven percent PERS and COLA increase, the Personal Services budget is projected to grow 3.16% annually. It is staffs intention for the health care line item to be less than ten percent and with the recent positive PERS investment returns, we are also optimistic that the PERS increase will be less than seven percent. For the General Fund Salary and Wages, at this time, appears to have a 7.56% increase in FY 20 and 6.57% in FY 21. It is then anticipated the annual increase will decreases to 2%, largely due to the police staffing increase in the first 2 years. The average increase for the forecasted six years is 3.66%. This working model can be changed as new information become available and will be used to develop the upcoming biennial budget. I anticipate major changes once we have more information relating to the future of our health benefits and any potential changes to PERS. The forecast also includes a ten percent increase in Central Service Fees for the General Fund with the other internal charges remaining flat. The City recently advertised for consultant service contract to assist staff in updating our Cost Allocation Plan (CAP). The CAP will insure that we are accurately reflecting the cost of Central Services provided to each Department and Fund. Once the report is complete, the forecast will be updated with these more accurate and refined figures. i Page 2 of 3 CITY OF -ASHLAND The revenue projections were extremely conservative as well. We have experienced greater than 3.5% growth in our assessed valuation, yet only forecasted a three percent property tax collections. Adjusting anticipated revenues at a still conservative 3.5% assessed valuation growth, property tax collections should increase over four percent, which has been used in the most recent model. For reference, the assessed valuation growth for the last 3 years has been: FY2016 - 104.15% FY2017 - 103.74% FY2018 - 103.78% The updates show a potential for a General Fund deficit of approximately $2.3 million in BN 2021/23, and $585,752 for Parks. These projections forecast conservative revenue growth, and potentially larger expenditures increases. The Finance Department will continue to monitor actual performance and update our projections as new data points are received. It is clear that challenging budget decisions lie ahead. Staff intends to use these modeling tools to assist Council and the Budget Committee in finding a way to continue providing the high level of service the community has come to expect from the City of Ashland. The earlier impacts of updated financial information can be anticipated, the earlier decisions for an appropriate response can occur. It appears that there is interest in the financial forecasting model staff has developed and is utilizing. The Finance Department has created an interactive spreadsheet that allows the user to input their own assumptions and calculates the impacts. This tool, along with OpenGov (AshlandOR.OpenGov.com), provides a wealth of tools for financial understanding. The interactive spreadsheet has been emailed to members of the Budget Committee and provided on the Administrative Services Section of the City's Website. Attachments General Fund Current Financial Model Parks and Recreation Commission Current Financial Model PERS Estimates Assessed Valuation Growth Page 3 of 3 CITY OF ASHLAND i City of Ashland General Fund Projections Revenues Fiscal Year FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Growth(%) Projection Growth(%) Projection Growth(%) Projection Growth(%) Projection Growth(%) Projection Growth(%) Projection Property Taxes 4.00% 11,368,448 4.00% 11,823,186 4.00% 12,296,113 4.00% 12,787,958 4.00% 13,299,476 4.00% 13,831,455 All Other Taxes 10.00% 7,866,639 3.00% 8,102,638 3.00% 8,345,717 3.00% 8,596,089 3.00% 8,853,971 3.00% 9,119,591 Franchise Fees 1.74% 3,622,809 2.54% 3,714,828 2.55% 3,809,556 2.56% 3,907,081 2.56% 4,007,102 2.57% 4,110,085 Charges for Services 6.35% 1,824,434 5.67% 1,927,880 5.75% 2,038,733 5.83% 2,157,591 5.90% 2,284,889 5.98% 2,421,525 Licenses and Permits 14.07% 1,232,697 0.00% 1,232,697 0.00% 1,232,697 0.00% 1,232,697 0.00% 1,232,697 0.00% 1,232,697 Intergovernmental Revenue 6.60% 694,501 0.00% 694,501 0.00% 694,501 0.00% 694,501 0.00% 694,501 0.00% 694,501 Fines and Forfeitures 0.90% 445,877 0.65% 448,775 0.66% 451,737 0.66% 454,719 0.66% 457,720 0.66% 460,741 Miscellaneous Revenues 0.00% 188,000 0.00% 188,000 0.00% 188,000 0.00% 188,000 0.00% 188,000 0.00% 188,000 Operating Transfers In 0.00% 256,500 0.00% 256,500 0.00% 256,500 0.00% 256,500 0.00% 256,500 0.00% 256,500 Interest on Pooled Investments 50.00% 60,000 0.00% 60,000 0.00% 60,000 0.00% 60,000 0.00% 60,000 0.00% 60,000 Total Revenues 27,559,905 28,449,005 29,373,555 30,335,135 31,334,857 32,375,095 Expenses Salaries & Wages 7.56% 9,528,168 6.57% 10,154,169 1.95% 10,352,175 1.95% 10,554,043 1.95% 10,759,846 1.95% 10,969,663 Contractual Services 2.00% 7,362,784 2.00% 7,510,040 2.00% 7,660,241 2.00% 7,813,446 2.00% 7,969,715 2.00% 8,129,109 Group Health Insurance 5.00% 2,194,668 5.00% 2,304,401 5.00% 2,419,621 5.00% 2,540,603 5.00% 2,667,633 5.00% 2,801,014 PIERS 10.66% 2,737,995 10.85% 3,035,068 7.00% 3,247,522 7.00% 3,474,849 7.00% 3,718,088 7.00% 3,978,354 All Other Benefits 2.00% 1,106,213 2.00% 1,128,338 2.00% 1,150,904 2.00% 1,173,923 2.00% 1,197,401 2.00% 1,221,349 Internal Charges & Fees 4.22% 2,740,433 6.14% 2,908,695 1.56% 2,954,071 1.59% 3,001,041 1.59% 3,048,757 157% 3,096,623 Grants 13.25% 1,060,943 2.34% 1,085,769 2.35% 1,111,285 2.37% 1,137,622 2.38% 1,164,697 2.40% 1,192,650 Rental, Repair, Maintenance -9.60% 300,666 1.08% 303,907 1.11% 307,280 1.15% 310,802 1.18% 314,469 1.22% 318,293 Supplies 2.00% 313,092 2.00% 319,354 2.00% 325,741 2.00% 332,256 2.00% 338,901 2.00% 345,679 Other Purchased Svcs 2.53% 265,614 0.54% 267,049 0.55% 268,517 0.57% 270,048 0.58% 271,614 0.60% 273,244 Communications 4.43% 176,910 0.00% 176,910 0.00% 176,910 0.00% 176,910 0.00% 176,910 0.00% 176,910 Operation Transfers Out 0.00% 105,500 0.00% 105,500 0.00% 105,500 0.00% 105,500 0.00% 105,500 0.00% 105,500 Programs 13.85% 109,450 0.00% 109,450 0.00% 109,450 0.00% 109,450 0.00% 109,450 0.00% 109,450 Commission 0.00% 2,371 0.00% 2,371 0.00% 2,371 0.00% 2,371 0.00% 2,371 0.00% 2,371 Total Expenses 28,419,807 29,826,020 30,606,589 31,417,861 32,260,352 33,135,209 BN 2019/21 BIN 2021/23 BN 2023/25 Revenue 56,008,911 59,708,691 63,709,951 Expenditures 58,245,827 62,024,449 65,395,561 Difference -2,236,916 -2,315,759 -1,685,610 Ashland Park Commission Parks General Fund Projections Revenues Fiscal Year FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Growth(%) Projection Growth(%) Projection Growth(%) Projection Growth(%) Projection Growth(%) Projection Growth(%) Projection Charges for Services 3.00% 6,710,862 3.00% 6,912,188 3.00% 7,119,553 3.00% 7,333,140 3.00% 7,553,134 3.00% 7,779,728 Miscellaneous Revenues 3.00% 30,900 3.00% 31,827 3.00% 32,782 3.00% 33,765 3.00% 34,778 3.00% 35,822 Interest on Pooled Investments 5.00% 7,350 5.00% 7,718 5.00% 8,103 5.00% 8,509 5.00% 8,934 5.00% 9,381 Operating Transfers In 0.00% 85,000 0.00% 85,000 0.00% 85,000 0.00% 85,000 0.00% 85,000 0.00% 85,000 Intergovernmental Revenue 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 Total Revenues 6,834,112 7,036,732 7,245,439 7,460,414 7,681,846 7,909,931 Expenses Salaries & Wages 2.50% 2,565,421 2.50% 2,629,557 2.50% 2,695,296 2.50% 2,762,678 2.50% 2,831,745 2.50% 2,902,539 Group Health Insurance 5.00% 874,566 5.00% 918,294 5.00% 964,209 5.00% 1,012,419 5.00% 1,063,040 5.00% 1,116,192 PERS 7.00% 638,955 7.00% 683,682 7.00% 731,539 7.00% 782,747 7.00% 837,539 7.00% 896,167 All Other Benefits 3.00% 340,548 3.00% 350,764 3.00% 361,287 3.00% 372,126 3.00% 383,290 3.00% 394,788 Rental, Repair, Maintenance 2.50% 928,409 2.50% 951,619 2.50% 975,410 2.50% 999,795 2.50% 1,024,790 2.50% 1,050,410 Internal Charges & Fees 0.00% 739,046 0.00% 739,046 0.00% 739,046 0.00% 739,046 0.00% 739,046 0.00% 739,046 Contractual Services 2.00% 356,045 2.00% 363,166 2.00% 370,430 2.00% 377,838 2.00% 385,395 2.00% 393,103 Equipment 2.00% 229,500 2.00% 234,090 2.00% 238,772 2.00% 243,547 2.00% 248,418 2.00% 253,387 Supplies 2.00% 127,358 2.00% 129,905 2.00% 132,503 2.00% 135,154 2.00% 137,857 2.00% 140,614 Other Purchased Svcs 2.50% 87,720 2.50% 89,912 2.50% 92,160 2.50% 94,464 2.50% 96,826 2.50% 99,247 Communications 1.00% 39,769 1.00% 40,166 1.00% 40,568 1.00% 40,974 1.00% 41,384 1.00% 41,797 Improvements other than Bldgs 3.00% 10,300 3.00% 10,609 3.00% 10,927 3.00% 11,255 3.00% 11,593 3.00% 11,941 Programs 2.50% 68,983 2.50% 70,707 2.50% 72,475 2.50% 74,287 2.50% 76,144 2.50% 78,047 Contingency 0.00% 98,000 0.00% 98,000 0.00% 98,000 0.00% 98,000 0.00% 98,000 0.00% 98,000 Insurance 2.00% 11,730 2.00% 11,965 2.00% 12,204 2.00% 12,448 2.00% 12,697 2.00% 12,951 Total Expenses 7,116,349 7,321,484 7,534,826 7,756,778 7,987,763 8,228,228 BN 2019/21 BN 2021/23 BN 2023/25 Revenue 13,870,844 14,705,853 15,591,777 Expenditures 14,437,833 15,291,604 16,215,991 Difference -566,988 -585,752 -624,214 City of Ashland and Ashland Park Commission PERS and OPSRP Rate Change FY 2019 Cir*en' :es Proposed Rates for FY 20 and FY 21 Tier 112 PF OPSRP OPSRP PF Tier 112 Tier 112 PF OPSRP OPSRP PF Salaries 26.39% 14.49% 19.26% Total 26.31% 32.07% 19.93% 24.66% Total Impact GENERALFUND Administration Department- Municipal Court 8 Adam 44,981 54.040 9,059 PERS 144,038 33,244 37,896 DPSRP 81,000 11,737 16,143 Police Department 667,198 829,886 162,688 PERS 220,728 50,944 58,073 PERSPF 1,161,936 306,635 372,633 OPSRP 199,729 28 941 39,806 OPSRP PF 1,457,313 280,679 359,373 Fire and Rescue Department 786,307 976,883 190,576 PERS 106,446 24,568 28,006 PERS PF 1,678,226 442,884 538,207 OPSRP 175,384 25,413 34,954 OPSRP PF 1,523,584 293,442 375,716 ?iblic Works - Cemetery Division 22,886 28,824 5,937 PIERS 48.847 11.274 12.852 OPSRP 80,140 11,612 15,972 Community Development-Planning 157,961 187,228 29,267 PERS 552,649 127,551 145,402 OPSRP 209,864 30,409 41,826 Community Development -Building 48,199 62,042 13,843 PERS 78,237 18,057 20,584 OPSRP 208,018 30.142 41,458 TOTAL GENERAL FUND 7,926,138 265,638 749,519 138,254 574,121 1,727,532 302,813 910,840 190,159 735,089 2,138,902 411,370 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Community Development 2,791 3,839 1,048 PIERS - - OPSRP 19,260 2,791 3,839 TOTAL CDBG FUND 19,260 - 2,791 2,791 - 3,839 3,839 1,048 STREETFUND Public Works - Street operations 85,545 102,309 16,765 PIERS 282,461 65,192 74,315 OPSRP 140,451 20,353 27,994 TOTAL STREET FUND 422,922 65,192 20,353 85,545 74,315 27,994 102,309 16,765 FY 2019 C.;%n' ?:ales Proposed Rates for FY 20 and FY 21 Tier 112 Tier 1/2 PF OPSRP DPSRP Tier 112 Tier 1/2 PF OPSRP OPSRP PF Salaries 21081,10 26.39% 14.49% 19.26% Total 26.31% 32.07% 19.93% 24.66% Total Impact CAPITAL IMPROVEMENTS FUND Public Works 27,303 37,553 10,250 PERS - OPSRP 188,425 27,303 37,553 TOTAL CAPITAL IMPROVEMENTS 188,425 27,303 - 27,303 37,553 - 37,553 10,250 WATER FUND Public Works - Supply 4,933 6,785 1,852 PERS OPSRP 34,044 4,933 6,785 Public works - Water Treatment 56,447 72,902 16,455 PERS 87,165 20,118 22,933 DPSRP 250,722 36,330 49,969 Public Works - Water Distribution 104,494 130,223 25,729 PERS 248,414 57,334 65,358 OPSRP 325,467 47,160 64,866 Water- Conservation Division 16,045 22,068 6,024 PERS - - OPSRP 110,730 16,045 22,068 TOTAL WATER FUND 1,056,542 77,452 104,468 - 181,919 88.291 143,688 231,979 50,060 WASTEWATER FUND Public Works - Wastewater Collection 61,479 75,390 13,910 PERS 168,740 38,945 44,395 DPSRP 155,516 22,534 30,994 Public Works - Wastewater Treatment 65,172 86,046 20,874 PERS 66,116 15,260 17,395 OPSRP 344,461 49,912 68,651 TOTAL WASTEWATER FUND 734,833 54,205 72,447 126,651 61,791 99,645 161,436 34,785 STORMWATER FUND Public Works -Storm Water Operations 39,210 46,962 7,752 PERS 128,222 29,594 33,735 DPSRP 66,367 9,617 13,227 TOTAL STORMWATER FUND 194,589 29,594 9,617 39,210 33,735 - 13,227 - 46,962 7,752 ELECTRIC FUND Administration - Conservation Division 31,659 38,437 6,778 PIERS 93,987 21,692 24,728 OPSRP 68,787 9,967 13,709 Electric - Distribution 268,096 337,732 69,635 PERS 570.687 131,715 150,148 OPSRP 941,214 136,382 187,564 TOTAL ELECTRIC FUND 1,674,675 153,407 146,349 299,756 174,876 - 201,293 - 376,169 76,413 TELECOMMUNICATIONS FUND IT -High Speed 70,827 92,223 21,396 PERS 95,581 22,060 25,147 OPSRP 336,555 48,767 67,075 FY 2019 C,rrreril Rates Proposed Rates for FY 20 and FY 21 Tier 112 Tier 112 PF OPSRP OPSRP PF Tier 112 Tier 112 PF OPSRP CPS RP PF Salaries 23.08% 26.39% 14.49% 1916% Total 26.31% 32.07% 19.93% 24.66% Total Impact TOTAL TELECOMMUNICATIONS FUND 432,136 22,060 - 46,767 70,827 25,147 67,075 92,223 21,396 CENTRAL SERVICES FUND Administration Department 143,832 175,947 32,115 PERS 402,652 92,932 105,938 OPSRP 351,274 50,900 70,009 Administrative Services Department 174,713 223,875 49,162 PERS 302,314 69,774 79,539 OPSRP 724,214 104,939 144,336 IT - Computer Services Division 114,207 143,899 29,692 PERS 242,603 55,993 63.829 OPSRP 401,755 58,214 80,070 City Recorder Division 12,317 16,941 4,624 PERS - - - OPSRP 85,000 12,317 16,941 Public Works - Administration and Engineering 193,956 233,438 39,483 PERS 613,328 141,556 16 ,367 OPSRP 361,625 52,399 72,072 TOTAL CENTRAL SERVICES FUND 3,464 765 360,255 278,768 639,024 410,672 383,427 794,099 155,075 INSURANCE SERVICES FUND Administratve Services 15,954 18,187 2233 PERS 69,126 15,954 18187 OPSRP TOTAL INSURANCE SERVICES FUND 69,126 15,954 15,954 18,187 18,187 2,233 EQUIPMENT FUND Public Works 60,183 75,322 15,139 PERS 137,171 31,659 36,090 OPSRP 196,850 28,524 39232 TOTAL EQUIPMENT FUND 334,021 31,659 28,524 60,183 36,090 39,232 75,322 15,139 PARKS AND RECREATION FUND Parks Division 229,168 299,449 70,281 PERS 289,903 66,910 76,273 OPSRP 11119,799 162,259 223,176 Recreation Division 96,755 121,291 24,536 PERS 216,902 50,061 57,067 OPSRP 322,250 46,694 64,224 Golf Division 31,468 40,653 9,186 PERS 48,360 11,161 12,724 OPSRP 140,139 20,306 27,930 CIP Fund PERS - - - - - - OPSRP TOTAL PARKS AND RECREATION FUND 2,137,353 128,132 229,259 357,391 146,064 315,330 461,394 104,003 FY 2019 Current Rates Proposed Rates for FY 20 and FY 21 Tier 112 Tier 1,12 PF OPSRP OPSRP PF Tier 112 Tier 112 PF OPSRP OPSRP PF Salaries 23.08% 26.39% 14.49% 19.26% Tolal 26,31% 3207% 19,93% 24.660% Total Impact TOTAL CITY AND PARKS $ 18,480,196 $ 1,173,954 S 749,519 $1,097,282 $ 574,121 $3,594,875 $ 1,338,246 S 910,1340 $ 1,509,236 $ 735,089 $4,493,411 $ 898,536 Note. Police and Fire excludes PERS budgeted for overtime. Fiscal Year Ended June 30, Assessed Value Increase over prior year 2017 2,537,384,808 103.74% 2016 2,445,873,117 104.15% 2015 2,348,446,788 103.80% 2014 2,262,503,440 103.48% 2013 2,186,388,026 102.71% 2012 2,128,659,147 102.73% 2011 2,072,000,226 103.18% 2010 2,008,178,855 103.35% 2009 1,943,167,724 103.62% 2008 1,875,310,040 106.16% 2007 1,766,496,299 105.49% 2006 1,674,614,942 104.97% 2005 1,595,270,690 105.52% 2004 1,511,835,569 106.18% 2003 1,423,894,752 I~ i Council Stud Session 2018 March 19, Title: 2nd Quarter Financial Report of the 2017/19 Biennium Item Type: Presentation Requested by Council? Yes From: Mark Welch Administrative Services Director Mark.Welch@ashland.or.us Discussion Questions: Financial reports are supplied to Council on a quarterly basis to provide assurance of budget compliance and for informational and comparative purposes throughout the year. The City Council developed a procedure to have the financial reports presented and reviewed by the members of the Budget Committee before Council approval. Resource Requirements: N/A Suggested Next Steps: Review of the 2"d Quarter Financial Report to the City Council. 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. Background and Additional Information: The attached financial statements cover six months of activity for the period July 1, 2017 through December 31, 2017, and equate to 25% of the biennial budget. Financial statements provide a mechanism to review the City's financial transactions on a quarterly basis. The Financial Report includes all funds and departments. Total citywide revenue collections for this period are 21 % of budget appropriations. Total citywide expenses are 17.5% of budget appropriations, 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. Discussion To provide members of the Budget Committee with the most relevant information as possible, the 2"d Quarter Financial Report review will focus on several funds. The focus area for the 2"d Page 1 of 2 CITY OF -ASHLAND Quarter is on the General Fund. Taxes have continued to match or exceed the budget projections. Tax revenue for the City overall increased $1 million, or 6.2% from the same period in BN 2015/17. When reviewing year over year data, taxes have grown $644,128, or 4.8% from last year. Property Taxes have grown $489,070, or 5.3%. The increased tax collections include the recent increase in the City's property tax rate. Removing the property taxes collected attributable to the rate increase, tax collections have grown 4.1 or $379,070 and are $57,015 above the budgeted amount. The General Fund expenditures are just below budget projection at 24.1 All departments are within budget for the 2nd Quarter. There are currently three funds with higher than 25% expended. Those are the Debt Service, Insurance Fund and Health Benefit Fund. The Debt Service and Insurance Funds are due to timing of payments. The Health Benefit Fund is due to increased claim experience. The City is currently in the process of evaluating the Health Insurance Fund. Evaluation of potential long-term solutions is currently ongoing and a discussion is tentatively scheduled for the end of April. The City's consultant is working closely with City staff on a comprehensive analysis to ensure a stable foundation for the plan. In summary, the 2nd Quarter Financial Report continues to ensure all funds are within budget compliance. The Quarterly Financial Report is a useful tool to ensure ongoing budget compliance. The report provides a high level overview of current revenue and expenditures. The Finance Department also maintains a website that provides real time financial records, by account. The website, AshlandOR.open og v.com, allows for an in depth analysis of all financial accounts real time. The website links to the City's finance software and allows for the manipulation of all records in any manner of interest. The Finance Department plans to provide a brief overview on operating the website during this agenda item presentation. Attachments: 2°d Quarter Financial Report Page 2 of 2 CITY OF ASHLAND City of Ashland Summary of Cash and Investments December 31, 2017 Balance Balance Change From Fund December 31, 2017 December 31, 2016 FY 2017 General Fund $ 8,650,167 $ 8,487,823 $ 162,344 Parks General Fund 477,561 68,060 409,501 Housing Trust Fund 230,469 - 230,469 Community Block Grant Fund 21,316 20,408 908 Reserve Fund 33,641 172,502 (138,861) Street Fund 4,064,627 5,483,769 (1,419,142) Airport Fund 145,859 142,908 2,951 Capital Improvements Fund 2,172,949 2,576,784 (403,835) Parks Capital Improvements Fund 988,545 1,055,969 (67,423) Debt Service Fund 696,019 1,020,039 (324,020) Water Fund 8,628,230 6,819,541 1,808,689 Wastewater Fund 8,551,795 7,152,617 1,399,178 Storm Drain Fund 1,717,832 - 1,717,832 Electric Fund 1,073,810 978,201 95,609 Telecommunications Fund 436,184 165,939 270,245 Central Services Fund 783,874 811,060 (27,186) Insurance Services Fund 895,400 1,047,130 (151,730) Health Benefits Fund 502,369 432,314 70,055 Equipment Fund 3,739,835 3,186,419 553,416 Parks Equipment Fund 183,435 205,789 (22,354) Cemetery Trust Fund 959,855 949,329 10,526 $ 44,953,772 $ 40,776,601 $ 4,177,171 Total Cash Distribution $ 44,953,772 $ 40,776,601 $ 4,177,171 Manner of Investment General Banking Accounts $ 583,025 $ 668,480 $ (85,455) Local Government Inv. Pool 44,370,746 39,108,120 5,262,626 City Investments - 1,000,000 (1,000,000) Total Cash and Investments $ 44,953,772 $ 40,776,601 $ 4,177,171 Dollar Distribution Cash Balance Distribution Claims 8 cer.ra Services, Judgments Insuranoa and Parks and SDC's $661,139 q.. pment Funtls `Recreation Funds $6,194,372 1% Trust +3%~ / 4% 14% / $960,531 Food 8 Beverage 2% Unassigned $1,608,600 $21,698.053 4% 48% Library A:I Gthar (General 0% Government) Debt Reserved P 38% $2,822,720 TOT Tourism - 6% $338,658 % 45%s Other Reserved 1 Asset Forfeited $10,637,386 $32,313 24% 0% 6. Dec FY18 Financial Reportxlsx 1/182018 City of Ashland Statement of Revenues and Expenditures - City Wide As of 12/31/ 17 (25% of biennium) Biennial Percent Biennial To Date Actuals Budget Collected 2015.2017 Resource Summary (6 Months) 2017-2019 Expended Balance Biennium to Date End of Biennium Revenues Taxes $ 16,362,675 $ 50,223,505 32.6% $ (33,860,830) $ 15,331,996 $ 46,433,031 Licenses and Permits 363,978 1,660,300 21.9% (1,296 322) 396,524 2,141,624 Intergovernmental Revenues 1,275,655 9,899,404 12.9% (8,623,749) 2,308,869 6,226,279 Charges for Services - Rate & Internal 29,875,876 119,079,676 25.1% (89,203,800) 27,014,458 109,762,842 Charges for Services - Misc. Service fees 902,550 3,244,733 27.8% (2,342,183) 874,372 3,782,285 System Development Charges 267,333 731,500 36.5% (464,167) 267,094 1,265,774 Fines and Forfeitures 279,191 857,900 32.5% (578,709) 96,750 546,003 Assessment Payments 7,323 60,000 12.2% (52,677) 27,231 133,837 Interest on Investments 285,998 457,850 62.5% (171,852) 90,000 634,042 Miscellaneous Revenues 1,218,854 1,305,564 93.4% (86,710) 258,197 1,384,481 Total Revenues 50,839,432 187,520,432 27.1% (136,680,999) 46,665,491 172,310,198 Budgetary Resources: Other Financing Sources 425,491 56,086,312 0.8% (55,660,821) 866,500 1,831,438 Interfund Loans - 2,100,000 0.0% (2,100,000) 325,000 840,544.35 Transfers In 898,879 2,997,791 30.0% (2,098,912) 1,029,075 1,477,867 Total Budgetary Resources 1,324,370 61,184,103 2.2% (59 859 733) 2,220,575 4,149,849 Total Resources 52,163,802 248,704,535 21.0% (196,540,732) 48,886,067 176,460,047 Requirements by Classification Personal Services 15,722,118 67,376,674 23.3% 51,654,556 14,647,820 59,132,807 Materials and Services 24,552,558 100,407,057 24.5% 75,854,499 22,639,832 87,413,909 Debt Service 2,383.986 10,244,803 23.3% 7,860,817 2,116,878 8,686,005 Total Operating Expenditures 42,658,662 178,028,534 24.0% 135,369,872 39,404,530 155,232,721 Capital Construction Capital Outlay 1,425,646 70,163,409 2.0% 68,737,763 2,208,513 12,371,298 Interfund Loans - 2,100,000 0.0% 2,100,000 325,000 840,544 Transfers Out 898,879 2,997,791 30.0% 2,098,912 1,029,075 1,477,867 Contingencies (Original Budget $3,085,000) - 3,342,185 0.0% 3,342,185 - - Total Budgetary Requirements 898,879 8,439,976 10.7% , 7 1,354,075 Total Requirements 44,983,187 256,631,919 17.5% 211,648,732 42,967,118 169,922,430 Excess (Deficiency) of Resources over Requirements 7,180,615 (7,927,384) 190.6% 15,107,999 5,918,949 6,537,617 Working Capital Carryover 39,472,221 38,079,778 103.7% 1,392,443 32,934,606 32,934,606 Unappropriated Ending Fund Balance $ 46,652,836 $ 30,152,394 154.7% $ 16,500,442 $ 38,853,554 $ 39,472,221 6. Dec FY18 Financial Reporl_xlsx 2 1n8l2018 City of Ashland Schedule of Budgetary Compliance Per Resolution 2017-17 Amended for Resolution 2017-29 As of 12/31/17 (25% of biennium) Biennial to Date Actuals (6 Biennial Budget Percent Months) 2017.2019 Used Balance General Fund Administration $ 751.724 $ 3,006,150 25.0% $ 2,254,426 Administration - Municipal Court 246.571 944,095 26.1% 697,524 Administrative Services - Miscellaneous 41004 38,000 10.5% 33,996 Administrative Services - Band 39,147 131,540 29.8% 92,393 Administrative Services - Parks 2,604,750 10,601,400 24.6% 7,996,650 Police Department 3,666,633 15,258,125 24.011. 11,591,492 Fire and Rescue Department 4,269,974 17,505,290 24.4% 13,235,316 Public Works - Cemetery Division 184,788 851,778 21.7% 666,990 Community Development- Planning Division 891,430 3,291,729 27.1% 2,400,299 Community Development- Building Division 319,371 1,479,935 21.6% 1,160,564 Community Development - Social Services Grants - 267,940 0.0% 267,940 Transfers 166.851 377,351 44.2% 210,500 Contingency - 790,000 0.0% 790,000 Total General Fund 13,145,243 54,543,333 24.1% 41,398,090 Parks and Recreation General Fund Parks Division 1,908,950 8,633,533 22.1% 6,724,583 Recreation Division 699,024 3,199,553 21.8% 2,500,529 Golf Division 249,859 1,163,100 21.5% 913,241 Contingency 195,000 0.0% 195,000 Total Parks and Recreation Fund 2,857,834 1TTF,i9- 21.7% it Housing Trust Fund Matedals and Services - 366,351 0.0% 366,351 Total Housing Trust Fund ~66,357 0.0% Community Development Block Grant Fund Personal Services 14,103 62,880 22.4% 48,777 Materials and Services 41,307 390,905 10.6% 349,598 Total Community Development Grant Fundy 12.2%37r Reserve Fund Interfund Loan 1,050,000 0.0% 1,050,000 Total Reserve Fund 6b~ 0.0% X65707 Street Fund Public Works - Ground Maintenance 139,219 501,900 27.7% 362,681 Public Works - Street Operations 1,215,716 19,188,971 6.3% 17,973,255 Public Works- Transportation SDC's 327 2,198,720 0.0% 2,198,393 Contingency - 43,685 0.0% 43,685 Total Street Fund 1,715,463 21,933,276 7.8% 20,217,813 Airport Fund Materials and Services 76,650 425,380 18.0% 348,730 Capital Outlay 13,101 312,000 4.2% 298,899 Debt Service 19,268 77,075 25.0% 57,807 Contingency 10,000 0.0% 10,000 Total Airport Fund 109,01 824,455 13.2% 715,436 6. Dec FY18 Financial Repart.xlsx 3 111&2018 i Schedule of Budgetary Compliance Per Resolution 2017-17 Amended for Resolution 2017-29 As of 12/31/17 (25% of biennium) Biennial to Date Actuals (6 Biennial Budget Percent months) 2017-2019 Used Balance Capital Improvements Fund Public Works - Facilities 557,270 2,458,100 22.7% 1,900,830 Administrative Services - SDC (Parks) - 394,640 0.0% 394,640 Administrative Services - Open Space (Parks) 22,603 1,500,000 1.5% 1,477,397 Transfers 600,000 1,667,000 36.0% 1,067,000 Contingency - 60,000 0.0% 60,000 Total Capital Improvements Fund 1,179,873 - ,07~ 9,740 19.4% 4,899,867 Parks Capital Improvement Fund Materials and Services 13,716 150,000 9.1% 136,284 Capital Outlay 93,465 4,945,000 1.9% 4,851,535 Transfers - 440,440 0.0% 440,440 Total Parks Capital Improvement Fund 107,181 5,535,440 1.9% 4, 7, 1 Debt Service Fund Debt Service 1,303,685 3,740,387 34.9% 2,436,502 Total Debt Service Fund ~I ----77-TO-,-387 34.9% 6 50T Water Fund PublicWorks - Conservation 137,707 738,888 18.6% 601,181 Public Works - Water Supply 341,012 2,751,150 12.4% 2,410,138 Public Works - Water Supply Debt 9,035 636,758 1.4% 627,723 Public Works - Water Distribution 1,587,812 10,807,452 14.7% 9,219,640 Public Works - Water Distribution Debt 227,901 592,101 38.5% 364,200 Public Works - Water Treatment 980,097 24,383,636 4.0% 23,403,539 Public Works - Water Treatment Debt 103,645 282,177 36.7% 178,532 Public Works - Improvement SDC's 54,777 4,181,350 1.3% 4,126,573 Public Works - Debt SDC's 130,667 430,369 30.4% 299,702 Transfer 125,000 500,000 25.0% 375,000 Contingency - 685,000 0.0% 685,000 Total Water Fund 3,697,653 ~JS 88, 1 8.0% 42.291,228 Wastewater Fund Public Works- Wastewater Collection 1,091,057 6,088,930 17.9% 4,997,873 Public Works - Wastewater Collection Debt 54,014 144,656 37.3% 90,642 Public Works- Wastewater Treatment 1,372,952 10,279,543 13.4% 8,906,591 Public Works - Wastewater Treatment Debt 141,752 3,732,624 3.8% 3,590,872 Public Works - Improvements SDC's - 4,060,025 0.0% 4,060,025 Contingency 325,000 0.0% 325,000 F~T1 71 G3 Total Wastewater Fund 5 ,775 77F 10.8% Stormwater Fund Public Works - Storm Water Operations 303,183 1,459,713 20.8% 1,156,530 Public Works - Storm Water Operations Debt 11,225 24,500 45.8% 13,275 Public Works - Improvements SDC's 5,471 250,000 2.2916 244,529 Contingency 30,000 0.0% 30,000 Total Stormwater Fund X31 ,773 1,764,21- 181% 1,444,334 Electric Fund Administration - Conservation 458,508 1,486,890 30.8% 1,028,382 Electric - Supply 3,605,583 14,981,925 241% 11,376,342 Electric - Distribution 3,338,998 13,390,730 24.9% 10,051,732 Electric - Transmission 472,348 2,531,435 18.7% 2,059,087 Debt Service 22,393 1,128,202 2.0% 1,105,809 Contingency - 225,000 0.0% 225,000 Total Electric Fund 7,897.830 33.744.182 234% 25,846,352 I i ~I 6. Dec FY18 Financial Reportxlsx 4 1,1812018 Schedule of Budgetary Compliance Per Resolution 2017-17 Amended for Resolution 2017-29 As of 12/31/17 (25% of biennium) Biennial to Date Actuals (6 Biennial Budget Percent Months) 2017.2019 Used Balance Telecommunications Fund IT - Personal Services 320,887 1,448,575 22.2% 1,127,688 IT - Materials & Services 470,257 1,899,520 24.8% 1,429,263 IT - Capital Outlay 363 150,000 0.20/ 149,637 Debt - To Debt Service Fund 204,500 818,000 25.0% 613,500 Contingency - 105,000 0.0% 105,000 Total • Telecommunications Fund MTbb7 1 5 22.5%S b~ Note: In M & S appropdab'on Central Services Fund Administration Department 885,982 3,775,160 23.5% 2,889,178 Information Technology- Info Services Division 661,596 2,811,275 23.5% 2,149,679 Administrative Services Department 1,336,326 5,212,449 25.6% 3,876,123 City Recorder 90,080 384,450 23.4% 294,370 Public Works - Administration and Engineering 848,086 3,644,262 23.3% 2,796,176 Contingency - 235,000 0.0% 235,000 Total Central Services Fund ~8~'fb9t7 T- 23.8% Insurance Services Fund Personal Services 56,682 233,160 24.3% 176,478 Materials and Services 687,125 1,854,790 37.0% 1,167,665 Capital - 480,000 0.0% 480,000 Contingency 38,500 0.0% 38,500 Total Insurance Services Fund 74 , 7 5F 28.5% 1 , TT Health Benefits Fund Materials and Services 3,456,052 11,557,301 29.9% 8,101,249 Interfund Loan - 1,050,000 0.0% 1,050,000 Contingency 500,000 0.01/6 500,000 Total Health Benefits Fund ----Td55T. 5T 1 ,1 7,3)- 26.4% Equipment Fund Public Works- Maintenance 668,905 3,176,472 21.1% 2,507,567 Public Works - Purchasing and Acquisition 106,334 2,849,000 3.7% 2,742,666 Contingency - 100,000 0.0% 100,000 Total Equipment Fund 775,239 6,125,472 12.70/ Parks Equipment Fund Capital Outlay 133,940 450,000 29.8% 316,060 Total Parks Equipment Fund 1 3, 4 ~S 1b~6 29.8% T1-6T17 Cemetery Trust Fund Transfers 7,028 13,000 54.1% 5,972 Total Cemetery Trust Fund 7 028 13,000 54.1% 5,972 i Total Appropriations S 44,983,187 $ 256,631,921 17.5% $ 211,648,!34 6. Dec FY18 Financial Reportxlsx 1118(2016 5 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 110 General Fund Taxes $ 14,810,595 $ 42,958,500 34.5% $ (28,147,905) $ 13,497,668 $ 39,315,229 34.3% Licenses and Permits 363,978 1,660,300 21.9% (1,296,322) 396,524 2,141,624 18.5% Intergovernmental 530,820 2,246,874 23.6% (1,716,054) 454,887 2,057,077 22.1% Charges for Services 868,113 3,327,000 26.1% (2,458,887) 856,366 3,330,630 25.7% Fines 279,191 857,900 32.5% (578,709) 96,750 546,003 17.7% Intereston Investments 29,849 75,000 39.8% (45,151) 8,508 86,199 9.9% Miscellaneous 46,039 395,200 11.6% (349,161) 52,047 219,974 23.7% Transfer in (Water Fund) 125,000 500,000 25.0% (375,000) 125,000 500,000 25.0% Transfer In (Cemetery Fund) 7,028 13,000 54.1% (5,972) 2,514 15,938 15.8% Total Revenues and Other Sources 17,060,613 52,033,774 32.8% (34,973,161) 15,490,264 48,212,675 32.1% Administration 751,724 3,006,150 25.0% 2,254,426 667,482 2,098,880 31.8% Administration - Municipal Court 246,571 944,095 26.1% 697,524 232,623 951,831 24.4% Administrative Services - Miscellaneous 4,004 38,000 10.5% 33,996 39,707 109,460 36.3% Administrative Services - Band 39,147 131,540 29.8% 92,393 40,568 127,186 31.9% Administrative Services - Parks 2,604,750 10,601,400 24.6% 7,996,650 2,340,000 9,560,000 24.5% Police Department 3,666,633 15,258,125 24.0% 11,591,492 3,378,163 13,487,220 25.0% Fire and Rescue Department 4,269,974 17,505,290 24.4% 13,235,316 3,673,586 15,713,581 23.4% Public Works- Cemetery Division 184,788 851,778 21.7% 666,990 184,490 675,452 27.3% Community Development- Planning Division 891,430 3,291,729 27.1% 2,400,299 666,164 2,705,513 24.6% Community Development- Building Division 319,371 1,479,935 21.6% 1,160,564 346,402 1,353,877 25.6% Community Development- Social Services Grants - 267,940 0.0% 267,940 130,885 265,254 49.3% Transfers Out (Debt Service, Cemetery & Housting Trust) 166,851 377,351 44.2% 210,500 293,080 97,010 302.1% Contingency - 790,000 0.0% 790,000 - - Total Expenditures and Other Uses 13,145,243 54,543,333 24.1% 41398 090 11,993,150 47,145,264 25.4% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 3,915,370 (2,509,559) 256.0% 6,424,929 3,497,114 1,067,411 327.6% Fund Balance, Jul 1, 2017 4,687,674 4,412,535 106.2% 275,139 3,620,263 3,620,263 100.0% Fund Balance, Dec 31, 2017 S 8,603,044 $ 1,902,976 452.1% $ 6,700,068 $ 7,117,377 $ 4,687,674 151.8% Reconciliation of Fund Balance: Restricted and Committed Funds 862,615 Unassigned Fund Balance $ 7.740,428 6. Dec FY18 Financial Reportxlsx 6 1/18/2018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 211 Parks and Recreation General Fund Intergovernmental $ - $ 30,000 0.0% $ - $ - $ ChargesforServices - Internal 2,604,750 10,601,400 24.6% (/,996,650) 2,340,000 9,560,000 24.5% Charges for Services- Misc. Service Fees 413,031 2,181,200 18.9% (1,768,169) 462,644 1,830,527 25.3% Interest on Investments 2,917 14,000 20.8% (11,083) 1,419 5,968 23.8% Miscellaneous 11,512 60,000 19.2% (48,488) 872 28,543 3.1% Transfers In (Parks CIP) 170,000 0.0% (170,000) 52,500 52,500 100.0% Total Revenues and Other Sources 3,032,210 13,056,600 23.2% (9,994,390) 2,857,435 11,477,537 24.9% Parks Division 1,908,950 8,633,533 221% 6,724,583 1,982,916 7,813,195 25.4% Recreation Division 699,024 3,199,553 21.8% 2,500,529 698,315 2,821,724 24.7% Golf Division 249,859 1,163,100 21.5% 913,241 281,882 1,056,914 26.7% Other Financing Uses - Transfers NIA - - 80,000 0.0% Contingency 195,000 0.0% 195.000 - Total Expenditures and Other Uses 2,857,834 13,191,186 21.7% 10,333,352 2,963,113 11,771,832 25.2% Excess(Deficiency) of Revenues and Other Sources over 35.9 Expenditures and Other Uses 174,376 (134,586) 229.6% 308,962 (105,678) (294,295) Fund Balance, Jul 1, 2017 209,333 140,165 149.3% 69,168 503,628 503,628 100.0% Fund Balance, Dec 31, 2017 $ 383,709 $ 5.579 6877.7% $ 378,130 $ 397,950 $ 209,333 190.1% Reconciliation of Fund Balance: Restricted and Committed Funds - Unassigned Fund Balance $ 383,709 6. Dec FY18 Financial Report xlsx 7 1/1812018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017-2019 Expended Balance Biennium to Date End of Biennium Expended 240 Housing Trust Fund Taxes $ 64,118 $ 200,000 32.1% $ (135,882) S - $ - Interest on Investments - - NIA - - - Transfer In 166,351 166,351 100.0% - Total Revenues and Other Sources 230,469 366,351 62.9% (135,882) 0.0% Personal Services - - N/A - Matedals and Services - 366,351 0.0% 366,351 - Total Expenditures and Other Uses 366.351 0.0% 366,351 - - Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 230,469 - NIA 230,469 Fund Balance, Jul 1, 2017 NIA - - Fund Balance, Dec 31, 2017 $ 230.469 $ N/A $ 230,469 $ - S - Reconciliation of Fund Balance: Restricted and Committed Funds 230,469 Unassigned Fund Balance $ 6. Dec FY18 Financial Reportxlsx 1/182018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 250 Community Development Block Fund Intergovernmental $ 41,279 $ 453,785 9.1% $ (412,506) $ 74,013 $ 291,526 25.4% Personal Services 14,103 62,880 22.4% 48,777 11,257 64,255 17.5% Materials and Services 41,307 390,905 10.6% 349,598 74,132 227,268 32.6% Total Expenditures and Other Uses 55.410 453.785 12.2% 398.375 85.389 291.523 29.3% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses (14,131) - WA (14,131) (11,376) 4 -319550.6% Fund Balance, Jul 1, 2017 33,801 1 3380056.0% 33,800 33,797 33,797 100.0% Fund Balance, Dec 31, 2017 $ 19,670 $ 1 1967003.0% $ 19.669 $ 22,421 $ 33,801 66.3% i Reconciliation of Fund Balance: Restricted and Committed Funds 19,670 Unassigned Fund Balance $ I I I 6. Dec FYI 8 Financial Reportxlsx 9 I/IMO18 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017-2019 Expended Balance Biennium to Date End of Biennium Expended 255 Reserve Fund Interest on Investments $ 5,474 S 700 782.0% S 4,774 S 6.114 $ 22,433 27.3% Interfund Loan 1,050,000 0.0% (1,050,000) 325,000 325,000 100.0% Transfers In - - NIA - Total Revenues and Other Sources 5,474 1,050,700 0.5% 4.774 331,114 347,433 95.3% Interfund Loan (Health Benefits Fund) 1,050,000 0.0% 1,050.000 515,544 0.0% Total Expenditures and Other Uses 1,050,000 0.0% 1,050,000 515,544 0.0% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 5,474 700 782.0% 4,774 331,114 (168,111) 197'0% Fund Balance, Jul 1, 2017 28,168 24,735 113.9% 3,433 196,279 196,279 100.0% Fund Balance, Dec 31, 2017 $ 33,642 $ 25,435 132.3% 3 8.207 $ 527,393 $ 28,168 1872.3% Reconciliation of Fund Balance: Restricted and Committed Funds 33,642 Unassigned Fund Balance $ i 6. Dec FY18 Financial Reportxlsx ,O 1/182018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 260 Street Fund Taxes $ 186,249 $ 1,236,800 15.1% $ (1,050,551) $ 11,319 5 372,710 3.0% Intergovernmental 635,019 5,311,945 12.0% (4,676,926) 611,479 2,536,631 24.1% Charges for Services - Rates 759,148 3,195,895 23.8% (2,436,747) 1,060,351 4,323,090 24.5% Charges for Services- Misc. Service Fees 9,138 - WA 9,138 12,213 50,768 24.1% System Development Charges 58,934 150,000 39.3% (91,066) 56,319 348,760 16.1% Assessments 7,323 60,000 12.2% (52,677) 27,231 133,837 20.3% Interest onlnvestments 33,508 60,000 55.8% (26,492) 14,294 90,528 15.8% Miscellaneous 227,212 353,304 64.3% (126,092) 70,087 225,754 31.0% Other Financing Sources - 11,687,162 0.0% (11,687,162) Total Revenues and Other Sources 1,916,531 22,055,106 8.7% (20,138,575) 1,863,292 8,082,079 23.1% Public Works- Ground Maintenance 139,219 501,900 27.7% 362,681 140,919 474,636 29.7% PublicWorks - StreetOperations 1,575,917 19,188,971 8.2% 17,613,054 1,703,862 5,552,282 30.7% Public Works - Street Operations Debt - - NIA - - 122,753 0.0% Public Works - Storm Water Operations NIA 1,166,823 WA Public Works - Storm Water Operations Debt - - WA - - 25,300 WA Public Works- TransportationSDC's 327 2,198,720 0.0% 2,198,393 - 355,078 0.0% Contingency - 43,685 0.0% 43,685 - Total Expenditures and Other Uses 1,715,463 21,933,276 7.8% 20.217.813 1.844,781 7.696,872 24.0% Excess(Deficiency) of Revenues and Other Sources over 4 8% Expenditures and Other Uses 201,068 121,830 79,238 18.511 385,207 Fund Balance, Jul 1, 2017 3,955,854 3,977,740 99.4% (21,886) 5,278,231 5,278,231 100.0% Fund Balance, Dec 31, 2017 $ 4,156,923 $ 4,099,570 101.4% $ 57,353 $ 5,296,742 $ 5,661438 93.5% Reconciliation of Fund Balance: Moved to Stormwater Fund $ (1,707,584) Restricted and Committed Funds 4,156,923 $ 3,955,854 Unassigned Fund Balance $ 0 6. Dec FY18 Financial Reportxlsx 11 11182018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 280 Airport Fund Intergovernmental $ - $ 536,800 0.0% $ (536,800) $ - $ - WA Charges for Services - Rates 73,936 270,000 27.4% (196,064) 60,119 271,528 22.1% Interest on Investments 1,351 1,000 135.1% 351 327 2,386 13.7% Total Revenues and Other Sources 75,287 807,800 9.3% (732.513) 60,446 273,915 22.1% Materials and Services 76,650 425,380 18.0% 348,730 28,372 87,020 32.6% Capital Outlay 13,101 312,000 4.2% 298,899 314 54,113 0.6% Debt Service 19,268 77,075 25.0% 57,807 19,268 77,072 25.0% Contingency - 10,000 0.0% 10,000 - Total Expenditures and Other Uses 109,018 824,455 13.2% 715,437 47,954 218,205 22.0% Excess(Deficiency) of Revenues and Other Sources over 22.4% Expenditures and Other Uses (33,731) (16,655) -102.5% (17,076) 12,492 55,710 Fund Balance, Jul 1, 2017 173,224 118,677 146.0% 54,547 117,514 117,514 100.0% Fund Balance, Dec 31, 2017 $ 139,493 $ 102,022 136.7% $ 37,471 $ 130,006 $ 173,224 75.1% Reconciliation of Fund Balance: Restricted and Committed Funds 139,493 Unassigned Fund Balance $ i 6. Dec FY18 Financial Repartxlsx ,~L 1118/2018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017-2019 Expended Balance Biennium to Date End of Biennium Expended 410 Capital Improvements Fund Taxes $ $ WA $ $ 176,477 $ 1,273,537 13.9% Intergovernmental - WA 870,000 2,732 31847.5% Charges for Services - Internal 503,085 2,074,940 24.2% (1,571,855) 473,085 1,930,074 24.5% Charges for Services - Misc. Service Fees 2,000 - NIA 2,000 2,000 8,000 25.0% System Development Charges 20,301 101,500 20.0% (81,199) 22,625 116,163 19.5% Interest on Investments 19,363 26,000 74.5% (6,637) 6,594 44,464 14.8% Miscellaneous 477,871 20,000 2389.4% 457,871 - 4,438 0.0% Other Finanang Sources - 1,500,000 0.0% (1,500.000) - 870,000 0.0% Transfer In (Insurance Fund) N/A 100,000 100,000 100.0% Total Revenues and Other Sources 1,022,620 3,722,440 2T5% (2,699,820) 1,650,781 4,349.407 38.0% Public Works - Facilities 557,270 2,458,100 22.7% 1,900,830 389,049 1,921,671 20.2% Administrative Services - SDC (Parks) - 394,640 0.0% 394,640 - 358,529 0.0% Administrative Services - Open Space (Parks) 22,603 1,500,000 1.5% 1,477,397 1,324,160 2,288,041 57.9% Transfers Out 600,000 1,667,000 36.0% 1,067,000 38,981 215.419 18.1% Interfund Loan (Equipment Fund) - - WA - - - NIA Contingency - 60,000 00% 60,000 - WA Total Expenditures and Other Uses 1.179.873 6.079.740 19.4% 4,839.8 7 1.752.190 4.783.660 36.6% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses (157,252) (2,357,300) 93.3% 2,200,048 (101,409) (434,253) 23.4% Fund Balance, Jul 1, 2017 2,315,233 2,522,222 91.8% (206.989) 2,749,486 2,749,486 100.0% Fund Balance, Dec 31, 2017 $ 2,157,980 $ 164,922 1308.5% $ 1,993,058 $ 2,648,077 $ 2,315,233 1144% Reconciliation of Fund Balance: Restricted and Committed Funds 2,157,980 Unassigned Fund Balance $ 0 6. Dec FY18 Financial Reportxlsx 13 11182018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 411 Parks Capital Improvement Fund Taxes $ 238,210 1,484,690 16.0% (1,246,480) S 454,160 $ - NIA Intergovemmental - 900,000 0.0% (900,000) - 801,770 0.0% Charges for Services - N/A 13,137 0.0% Charges for Services - Internal - - NIA - - 1,477,771 0.0% Interest on Investments 4,994 20,000 25.0% (15,006) 575 16,460 3.5% Miscellaneous - - NIA - - 16,555 0.0% Other Financing Sources - 3,250,000 0.0% (3,250,000) 866,500 NIA Total Revenues and Other Sources 243,204 5,654,690 4.3% (5,411,486) 1,321,235 2,325,693 56.8% Personal Services - - NIA - - 162,235 0.0% Materials and Services 13,716 150,000 9.1% 136,284 5,149 64,069 8.0% Capital Outlay 93,465 4,945,000 1.9% 4,851,535 50,936 1,456,284 3.5% Transfer Out 440,440 0.0% 440,440 - Total Expenditures and Other Uses 107,181 5,535,440 1.9% 5,428,259 56,085 1,682,589 3.3% Excess(Deficiency) of Revenues and Other Sources over 196 7% Expenditures and Other Uses 136,023 119,250 114.1% 16,773 1,265,150 643,104 Fund Balance, Jul 1, 2017 852,406 341,235 249.8% 511,171 209,302 209,302 100.0% Fund Balance, Dec 31, 2017 S 988,429 5 460.485 214,6% S 527.944 S 1474.452 $ 852,406 173.0% Reconciliation of Fund Balance: Restricted and Committed Funds 988,429 Unassigned Fund Balance S 0 6. Dec FY18 Financial Reportxlsx 14 1118,2018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 530 Debt Services Taxes $ 446,704 $ 973,540 45.9% $ (526,836) $ 454,649 $ 1,015,919 44.8% Charges for Services - Internal 577,150 2,308,600 25.0% (1,731,450) 372,650 2,308,600 16.1% Charges for Services - Misc. Service Fees - - NIA 60,488 140,365 43.1% Interest on Investments 2,172 8,000 27.2% (5,828) 919 12,792 7.2% Transfer In (General Fund & CIP) - 480,440 0.0% (480,440) 331,561 311,429 106.5% Other Financing Sources - NIA - - NIA Total Revenues and Other Sources 1,026,026 3,770,580 27.2% (2,744,554) 1,220,267 3,789,105 32.2% Materials and Services - - NIA - - 1,600 0.0% Debt Service 1,303,885 3,740,387 34.9% 2,436,502 1,239,988 3,672,977 33.8% Interfund Loan (Central Service Fund) - N/A - - Total Expenditures and Other Uses 1,303,885 3,740,387 34.9% 2,436,502 1,239,988 3,674,577 33.7% Excess(Deficiency) of Revenues and Other Sources over 17.2% Expenditures and Other Uses (277,859) 30,193 -920.3% (308,052) (19,721) 114,529 Fund Balance, Jul 1, 2017 976,089 1,193,610 81.8% (217,521) 861,560 861,560 100.0% Fund Balance, Dec 31, 2017 $ 698,230 $ 1,223,803 57.1% $ (525 573) $ 841.839 $ 976.089 86.2% Reconciliation of Fund Balance: Restricted and Committed Funds 698,230 Unassigned Fund Balance $ 6. Dec FY18 Financial Reportxlsx 15 1/182018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 670 Water Fund Taxes $ - $ - NIA $ - $ 2 $ 10 20.7% Intergovernmental - - NIA - 14,897 14,897 100.0% Charges for Services - Rates 4,724,000 15,874,482 29.8% (11,150,482) 4,016,569 14,055,539 28.6% Charges for Services - Misc. Service Fees 35,717 - WA 35,717 62,552 211,347 29.6% System Development Charges 108,284 200,000 54.1% (91,716) 137,022 587,637 23.3% Interest on Investments 56,515 64,000 88.3% (7,485) 13,395 101,814 13.2% Miscellaneous 510 50,000 10% (49,490) 7,403 74,484 9.9% Other Financing Sources 425,491 29,749,150 1.4% (29,323.659) 890,072 0.0% Total Revenues and Other Sources 5,350,517 45,937,632 11.6% (40,587,115) 4,251,840 15,935,799 26.7% Public Works - Conservation 137,707 738,886 18.6% 601,181 117,625 534,788 22.0% Public Works - Water Supply 341,012 2,751,150 12.4% 2,410,138 629,967 2,390,999 26.3% Public Works - Water Supply Debt 9,035 636,758 1.4% 627,723 8,950 18,970 47.2% Public Works- Water Distribution 1,587,812 10,807,452 14.7% 9,219,640 1,465,489 5,815,636 25.2% Public Works - Water Distribution Debt 227,901 592,101 38.5% 364,200 225,466 502,128 44.9% PublicWorks - WaterTreatment 980,097 24,383,636 4.0% 23,403,539 578,506 2,602,448 22.2% Public Works- Water Treatment Debt 103,645 282,177 36.7% 178,532 102,975 281,690 36.6% Public Works- ImprovementSDC's 54,777 4,181,350 1.3% 4,126,573 104,819 453,197 23.1% Public Works - DebtSDC's 130,667 430,369 30.4% 299,702 32,220 215,123 15.0% Debt Service - WA 33,849 0.0% Transfers (General Fund) 125,000 500,000 25.0% 375,000 125,000 500,000 25.0% Contingency - 685,000 0.0% 685,000 NIA Total Expenditures and Other Uses 3,697,653 45,988,881 8.0% 42,291,228 3.391,016 13,348,827 25.4% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 1,652,864 (51,249) 33251% 1,704,113 860,823 2,586,972 33.3% Fund Balance, Ju11,2017 7,795,565 8,697,716 89.6% (902,151) 5,208.593 5,208.593 100.0% Fund Balance, Dec 31, 2017 $ 9,448,428 $ 8.646.467 1093% $ 801,961 $ 6,069,416 $ 7,795565 77.9% i Reconciliation of Fund Balance: Restricted and Committed Funds 4341,844 Unassigned Fund Balance 5 5.106.584 I 6. Dec FY18 Financial Reportxlsx 16 1/18!2018 i City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 675 Wastewater Fund Taxes $ 597,742 $ 3,209,200 18.6% S (2,611,458) $ 705,909 S 4,265,334 16.5% Charges for Services - Rates 2,991,243 11,852,000 25.2% (8,860,757) 2,599,273 10,568,020 24.6% Charges for Services - Misc. Service Fees 13,250 NIA 13,250 13,250 26,500 50.0% System Development Charges 66,438 200,000 33.2% (133,562) 51,128 213,214 24.0% Interest on Investments 57,890 50,000 115.8% 7,890 13,580 107,419 12.6% Miscellaneous 2,000 0.0% (2,000) 1,042 1,620 64.3% Other Financing Sources 9,900,000 0.0% (9,900,000) 71,366 0.0% Total Revenues and Other Sources 3,726,563 25,213,200 14.8% (21,486,637) 3,384,182 15,253,471 22.2% Public Works- Wastewater Collection 1,091,057 6,088.930 17.9% 4,997,873 976,551 4,079,963 23.9% Public Works - Wastewater Collection Debt 54,014 144,656 37.3% 90,642 54,714 147,454 371% Public Works- Wastewater Treatment 1,372,952 10,279,543 13.4% 8,906,591 1,183,537 5,028,690 23.5% Public Works- Wastewater Treatment Debt 141,752 3,732,624 3.8% 3,590,872 186,148 3,237,073 5.8% Public Works- ReimbursementsSDC's - - NIA - 1,657 13,039 12.7% Public Works- ImprovementsSDC's 4,060,025 0.0% 4,060,025 1,888 377 500.7% Contingency - 325,000 0.0% 325,000 - - WA Total Expenditures and Other Uses 2,659,776 24,630,778 10.8% 21,971,002 2,404,495 12.506,596 19.2% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 1,066,787 582,422 183.2% 484,365 979,687 2,746,875 353% Fund Balance, Jul 1, 2017 7,842,218 6,751,916 116.1% 1,090,302 5,095,343 5,095,343 100.0% Fund Balance, Dec 31, 2017 $ 8,909,005 S 7,334,338 121.5% S 1,574.667 S 6,075.030 $ 7,842.218 77.5% Reconciliation of Fund Balance: Restricted and Committed Funds 3,227,425 Unassigned Fund Balance S 5,681,580 I I i i 6. Dec FY18 Financial Reportxlsx 7 1/182018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected 16 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 680 Stormwater Fund Charges for Services - Rates $ 347,725 $ 1,390,000 25.0% $ (1,042,275) $ $ Charges for Services - Misc. Service Fees 600 - NIA 600 System Development Charges 13,375 80,000 16.7% (66,625) Interest on Investments 8,467 19,000 44.6% (10.533) - - Miscellaneous - - WA - - - Other Financing Sources WA - Total Revenues and Other Sources 370,167 1,489,000 24.9% (1,118,833) Public Works- Storm Water Operations 303,183 1,459,713 20.8% 1,156,530 326,504 Public Works - Storm Water Operations Debt 11,225 24,500 45.8% 13.275 11,425 - Public Works - Storm Water SDC's 5,471 250.000 2.2% 244,529 - Contingency - 30,000 0.0% 30,000 - Total Expenditures and Other Uses 319.879 1,764,213 18.1 % 1,444,334 337,929 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 50,288 (275,213) 118.3% 325,501 (337,929) Fund Balance, Jul 1, 2017 1,707,584 1,697,095 100.6% 10,489 Fund Balance, Dec 31, 2017 S 1,757,872 $ 1,421.882 123.6% $ 335,990 $ (337,929) $ - Reconciliation of Fund Balance: Moved from Street Fund S 1,707,584 Restricted and Committed Funds 34,835 Unassigned Fund Balance $ 1,723,037 6, Dec FY15 Financial Reportxlsx 11182018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017-2019 Expended Balance Biennium to Date End of Biennium Expended 690 Electric Fund Intergovernmental $ 68,536 $ 420,000 161% $ (351,464) S 283.593 $ 521,646 544% Charges for Services - Rates 7,799,839 32,014,707 24.4% (24,214,868) 7,209,799 29,017,217 24.8% Charges for Services - Misc. Service Fees 207,730 487,533 42.6% (279,803) 63,698 497,417 12,8% Interest on Investments 10,407 22,100 47.1% (11,693) 3,430 21,526 15.9% Miscellaneous 48,583 195,060 24.9% (146,477) 48,499 230,897 21.0% Total Revenues and Other Sources 8.135.095 33,139,400 24.5% (25,004,305) 7,609,019 30,288,703 25.1% Administration - Conservation 458,508 1,486,890 30.8% 1,028,382 427,597 1,397,555 30.6% Electric - Supply 3,605,583 14,981.925 24.1% 11,376.342 3,277,474 13,869,063 23.6% Electric - Distribution 3,338,998 13,390,730 24.9% 10,051,732 3,118,141 12,961,713 24.1% Electric - Transmission 472,348 2,531,435 18.7% 2,059,087 487,875 1,742,187 28.0% Debt Service 22.393 1.128.202 2.0% 1,105,809 22,664 46,686 48.5% Contingency - 225,000 0.0% 225,000 - WA Total Expenditures and Other Uses 7,897.830 33,744,182 23.4% 25.846.352 7,333,751 30,017,203 24.4% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 237,265 (604,782) 139.2% 842.047 275.268 271,500 101.4% Fund Balance. Jul 1, 2017 2,026,663 1,533,657 132.1% 493,006 1,755.163 1,755,163 100.0% Fund Balance, Dec 31, 2017 S 2.263,928 $ 928,875 243.7% $ 1.335,053 $ 2.030,431 $ 2,026.663 100.2% Reconciliation of Fund Balance: Restricted and Committed Funds - Unassigned Fund Balance $ 2,263,928 i 6. Dec FY18 Financial Reportxlsx 9 1/162018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017-2019 Expended Balance Biennium to Date End of Biennium Expended 695 Telecommunications Fund Charges for Services- Rates $ 1,077,531 $ 4,335,155 24.9% $ (3,257,624) $ 999,577 $ 4,105,254 24.3% Charges for Services- Misc. Service Fees 7,011 - NIA 7,011 - - NIA Interest on Investments 3,112 4,000 77.8% (888) 480 4,310 11.1% Miscellaneous 489 - WA 489 467 696 67.1% Interfund Loan ITT 315,544 0.0% Total Revenues and Other Sources 7088,143 4,339,155 25.1% (3,251,012) 1,000,524 4,425,804 22.6% Personal Services 320,887 1,448,575 22.2% 1,127,688 328,074 1,269,970 25.8% Materials $ Services 470,257 1,899.520 24.8% 1.429,263 459,783 1,795,285 25.6% Capital Outlay 363 150,000 0.2% 149,637 164,215 248,189 66.2% Debt - Transfer to Debt Service Fund 204,500 818,000 25.0% 613,500 - 818.000 0.0% Contingency - 105,000 0.0% 105,000 - - NIA Total Expenditures and Other Uses 996,007 4,421,095 22.5% 3,425,088 952,072 4,131,444 23.0% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 92,136 (81,940) -112.4% 174,076 48,452 294,359 1615% Fund Balance, Jul 1, 2017 599,417 309,449 1917% 289,968 305,058 305,058 100.0% Fund Balance, Dec 31, 2017 $ 691,553 E 227,509 3040% $ 464.044 $ 353,510 5 599.417 59.0% Reconciliation of Fund Balance: Restricted and Committed Funds 613,500 Unassigned Fund Balance $ 78.053 I I 6. Dec FY18 Financial Report.xisx 20 11182018 II City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017-2019 Expended Balance Biennium to Date End of Biennium Expended 710 Central Service Fund Taxes $ 19,057 $ 160,775 119% S (141.718) $ 31,812 $ 190,292 161% Charges for Services - Internal 3,392,561 13,659,500 24.8% (10,266,939) 3,175,592 12,949,788 24.5% Charges for Services- Misc. Service Fees 105,795 576,000 18.4% (470,205) 104,721 671,504 15.6% Interest on Investments 4,728 17,600 26.9% (12,872) 3,954 16,939 23.3% Miscellaneous 13,153 - N/A 13,153 64,745 338,676 19.1% Transfer in (CIP Fund) 600,000 1,667,000 36.0% 1,067,000 417,000 417,000 100.0% Total Revenues and Other Sources 4,135,294 16,080,875 25.7% (9,811,581) 3,797,824 14,584,199 26.0% Administration Deparbnent 885,982 3,775,160 23.5% 2,889,178 818,446 3,443,253 23.8% Information Technology- Info Services Division 661,596 2,811,275 23.5% 2,149,679 598,034 2,743,451 21.8% Administrative Services Department 1,336,326 5,212,449 25.6% 3,876,123 1,049,727 4,690,220 22.4% City Recorder Division 90,080 384,450 23.4% 294,370 250,335 984,526 25.4% Public Works -Administration and Engineering 848,086 3,644,262 23.3% 2,796,176 825,936 3,341,783 24.7% Contingency - 235,000 0.0% 235,000 - WA Total Expenditures and Other Uses 3,822,070 16,062,596 218% 12,240,526 3.542,478 15.203,233 23.3% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 313,224 18,279 1713.6% 294,945 255,346 (619,034) -41.2% Fund Balance, Jul 1, 2017 281,574 242,081 116.3% 39,493 900,608 900,608 100.0% Fund Balance, Dec 31, 2017 $ 594,798 S 260.360 228.5% $ 334.438 S 1,155,954 $ 281,574 410.5% Reconciliation of Fund Balance: Restricted and Committed Funds 175,000 Unassigned Fund Balance $ 419.798 I 6. Dec FY18 Financial Reportxlsx ICI 21 111112018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 720 Insurance Service Fund Charges for Services - Internal $ 343,787 $ 1,560,000 22.0% $ (1,216,213) $ 371,148 $ 1,486,002 25.0% Interest on Investments 6,525 14,000 46.6% (7,475) 3,362 19,376 17.4% Miscellaneous 812 80,000 1.0% (79,188) 10,748 78,233 13.7% Total Revenues and Other Sources 351,124 1,654,000 21.2% (1,302,876) 385,258 1,583,610 24.3% Personal Services 56,682 233,160 24.3% 176,478 48,898 202,900 24.1% Materials and Services 687,125 1,854,790 37.0% 1,167,665 605,640 1,523,670 39.7% Capital Outlay - 480,000 0.0% 480,000 - - N/A Transfer Out (Multiple 4 funds) - - NIA - 569,500 569,500 100.0% Contingency - 38,500 0.0% 38,500 - - NIA Total Expenditures and Other Uses 743,807 2,606,450 28.5% 1.862.643 1,224,038 2,296,070 53.3% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses (392,683) (952,450) 5&8% 559,767 (838,780) (712,460) 117.7% Fund Balance, Jul 1, 2017 1,053,823 1,117,444 943% (63,621) 1,766,283 1,766,283 100.0% Fund Balance, Dec 31, 2017 $ 661,140 $ 154,994 400.7% 5 496,146 S 927,503 $ 1,053,823 88.0% i Reconciliation of Fund Balance: Restricted and Committed Funds 661,140 Unassigned Fund Balance $ 0 i II i 6. Dec FY18 Financial Reportxlsx ,Z,z 11182018 i~ City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 725 Health Benefits Fund Charges for Services - Internal $ 2,804,419 $ 11,852,537 23.7% S (9,048,118) $ 2,379,746 $ 9,970,841 23.9% Interest on Investments 3,945 13,000 30.3% (9,055) 2,252 9,374 24.0% Miscellaneous (Stop Loss Reimbursements) 311,286 - NIA 311,286 - 88,738 0.0% Interfund Loan (Reserve Fund) 1,050,000 0.0% (1,050,000) 200,000 0.0% Total Revenues and Other Sources 3.119,650 12,915,537 241% (9,795,887) 2,381,998 10,268,953 23.2% Materials and Services 3,456,052 11,557,301 29.9% 8,101,249 2,413,018 10,021,261 24.1% Interfund Loan - 1,050,000 0.0% 1,050,000 325,000 325,000 100.0% Contingency - 500,000 0.0% 500,000 - NIA Total Expenditures and Other Uses 3,456.052 13,107,301 26.4% 9,651,249 2.738,018 10,346,261 26.5% Excess(Defidency) of Revenues and Other Sources over Expenditures and Other Uses (336,402) (191,764) 175.4% (144,638) (356,020) (77,308) 460.5% Fund Balance, Jul 1, 2017 396,418 521,456 76.0% (125,038) 473,726 473,726 100.0% Fund Balance, Dec 31, 2017 $ 60,016 $ 329,692 18,2% $ (269 676) $ 117.706 $ 396,418 29.7% Reconciliation of Fund Balance: Restricted and Committed Funds 60.016 Unassigned Fund Balance $ 0 "This balance includes $472,616 for accrued claims I 6. Dec FY18 Financial Reportxlsx 111812018 I City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 l Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 730 Equipment Fund Charges for Services - Internal S 890,166 $ 4,288,460 20.8% $ (3,398,294) S 977,165 S 3.908.660 25.0% Charges for Services - Misc Service Fees 108,278 NIA 108,278 92,806 345,857 26.8% Interest on Investments 26,112 35,000 74.6% (8,888) 8,196 54,051 15.2% Miscellaneous 56.258 150,000 37.5% (93,742) 2,288 75,875 3.0% Total Revenues and Other Sources 1,080.814 4,473,460 24.2% (3,392,646) 1,080,455 4,384,443 24.6% PublicWorks - Maintenance 668.905 3,176,472 21.1% 2,507,567 707,422 2,762,798 25.6% Public Works - Purchasing and Acquisition 106,334 2,849,000 3.7% 2,742,666 254,875 1,153,785 22.1% Contingency - 100,000 0.0% 100,000 - N/A Total Expenditures and Other Uses 775,239 6,125,472 12.7% 5,350,233 962,297 3.916,583 24.6% Exress(Deticiency) of Revenues and Other Sources over Expenditures and Other Uses 305.575 (1,652,012) 118.5% 1,957,587 118,158 467,861 25.3% Fund Balance, Jul 1, 2017 3,404,967 3,343,135 101.8% 61,832 2,937,106 2,937,106 100.0% Fund Balance, Dec 31, 2017 $ 3.710,541 $ 1,691,123 219.4% S 2,019,418 $ 3,055,264 $ 3,404,967 89.7% Reconciliation of Fund Balance: Restricted and Committed Funds 3,710,541 Unassigned Fund Balance 6. Dec FY18 Financial Reportxlsx 24 11182018 I City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 731 Parks Equipment Fund Charges for Services - Internal $ 113,750 $ 425,000 26.8% $ (311,250) $ 113,750 $ 455,000 25.0% Interest on Investments 1,642 1,450 1112% 192 87 2,064 4.2% Miscellaneous 25,129 - NIA 25,129 - - NIA Transfer In (Park Fund) NIA - - 80,000 0.0% Total Revenues and Other Sources 140,521 426,450 33.0% (285,929) 113,837 537,064 21.2% Capital Outlay 133,940 450,000 29.8% 316,060 95,864 360,210 26.6% Total Expenditures and Other Uses 133,940 450,000 29.8% 316,060 95,864 360,210 26.6% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 6,581 (23,550) -27.9% 30,131 17,974 176,854 10.2% Fund Balance, Jul 1, 2017 176,854 176,139 100.4% 715 Fund Balance, Dec 31, 2017 $ 183,435 $ 152,589 120.2% $ 30,846 $ 17,974 $ 176,854 10.2% Reconciliation of Fund Balance: Restricted and Committed Funds 183,435 Unassigned Fund Balance $ 6, Dec FY18 Financial Reportxlsx 2.rJ 1118([018 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance December 31, 2017 Biennial Percent Biennial Percent To Date Actuals Budget Collected 2015-2017 Collected (6 Months) 2017.2019 Expended Balance Biennium to Date End of Biennium Expended 810 Cemetery Fund Charges for Services - Rates $ 4,673 $ 50,000 9.3% $ (45,327) $ 9,268 $ 31,690 29.2% Interest on Investments 7,028 13,000 54.1% (5.972) 2,514 15,938 15.8% Transfer In (General Fund) 500 1,000 50.0% (500) 500 1,000 50.0% Total Revenues and Other Sources 12,201 64,000 19.1% (51,799) 12,282 48,628 25.3% Transfers 7,028 13,000 54.1% 5,972 2,514 15,938 15.8% Total Expenditures and Other Uses 7,028 13,000 54.1% 5,972 2,514 15,938 15.8% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 5,173 51,000 10.1% (45,827) 9,768 32,691 29.9% Fund Balance, Jul 1, 2017 955,357 958,770 99.6% (3.413) 922,666 922,666 100.0% Fund Balance, Dec 31, 2017 $ 960,530 $ 1,009,770 95.1% $ (49,240) $ 932,434 $ 955,357 97.6% Reconciliation of Fund Balance: Restricted and Committed Funds 960,530 Unassigned Fund Balance $ - 6. Dec FY18 Financial RepMxlsx 26 1118/2018 J Council Stud Session March 19, 2018 Title: Budget Committee Volunteers for the Audit Committee Item Type: Request for Feedback Requested by Council? No From: Mark Welch Administrative Services Director Mark.Welch@ashland.or.us Discussion Questions: Are there any appointed members of the Budget Committee interested in serving on the City's Audit Committee? Resource Requirements: N/A Sullgested Next Steps: Provide the list of interested members to the Council for appointment to the Audit Committee. A formal Council decision on the appointment will be scheduled at a future Council business meeting. 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. Background and Additional Information: The Audit Committee contains one position to be filled by an appointed member of the Budget Committee. This item is intended to develop a list of interested members to be discussed and appointed by the Council. A formal Council decision regarding the appointment will be scheduled at a future Council business meeting. Attachments: None. Page 1 of t CITY OF -ASHLAND i Council Stud Session March 19, 2018 Title: Economic Development, Cultural, Tourism & Sustainability Grant Cycle Update Item Type: Request for Feedback Requested by Council? No From: Adam Hanks Interim Asst. to the City Administrator Adam.Hanks@ashland.or.us Discussion Questions: 1) Which members of the Citizens' Budget Committee have interest in participating in the Grants Sub-Committee Process for FYI 8-19? 2) Staff suggests Sub-Committee meeting dates of either April 12 and April 26 or May 3 and May 10. Do the interested members have a preference? 3) Is there interest in modifying the applicant presentation component of the meetings? Options include no presentations, presentations limited by specific questions or topics, presentation only by applicants who have not received funding in the past two grant cycles. Resource Requirements: Grant funds were allocated by Resolution 2017-03, with an award amount for fiscal year 2018- 19 of $229,703. Funding for the grants come from the City's collection of Transient Occupancy Tax, with a portion coming from tourism restricted funds (10% of total restricted or $79,703) and the remainder from the unrestricted (non-tourisrn) funds ($150.000). Suggested Next Steps: Staff will incorporate recommendations and develop a final schedule and process layout to include along with the complete packet of applicant submittals the first week in April. After the two sub-committee meetings, the recommendations of the sub-committee will be forwarded to for review and formal approval, likely at the May 15, 2018 Council business meeting. Policies, Plans and Goals Supported: Council Goal 93 - Support and empower our community partners Council Goal #15 - Seek opportunities to diversify the economy in coordination with the Economic Development Strategy Background and Additional Information: The City of Ashland collects a Transient Occupancy Tax (TOT), from people who stay in overnight lodging within the City limits. Over half (58%) of those funds are reserved for the City's General Fund and are used to support Police, Fire, Community Development, and Municipal Court. Slightly more than a quarter (26.67%) of those funds are used to support the tourism industry. The tourist funds are either allocated directly to groups that market Ashland to Page I of '2 CITY OF -ASHLAND tourists or are spent on capital facilities that enhance the tourism experience within the community. The remaining funds are dedicated to the City's annual grant program. The amounts that go to each of these programs are allocated prior to the beginning of each biennium by Council. The City of Ashland reinvests a portion of the funds generated by the TOT in community non- profits through an annual grant program. Of the total anticipated TOT collection of $2,191,467, $229,703 is allocated to this grant program. "Through these grants, the City is purchasing specific services from non-profits that it might otherwise provide directly. The grant program has four basic goals: • Economic Development. The grant program will support the creation, retention, and expansion of businesses and other ventures that enrich our community by creating goods and services that provide employment opportunities while maintaining and enhancing the overall quality of life. The 2011 Economic Development Strategy provides both policy level and action level guidance for eligible grant application programs and activities. • Cultural Development. The grant program will support increased diversity of and accessibility to the creative arts and cultural opportunities in Ashland for citizens and visitors and will support the visitor economy, maintain and promote job growth in this sector and enrich the overall quality of life in the community. • Tourism. As a long standing pillar of Ashland's economy, tourism programs support programs, activities and events that act similarly to more traditional traded sector activity in that dollars from outside the community are brought in and circulated locally to the benefit of our local businesses. • Sustainability. The grant program will create and support programs and activities to further support efforts to ensure Ashland is environmentally, economically and socially resilient as a community. Attachments: None Additional Links: www.ashland.or.us/2018ects(rants - Complete Grant Application, eligibility and award criteria Page 2 of 2 CITY OF -ASHLAND