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Home My WebLink About2019-02-13 Study Session CITY OF -ASHLAND CITY COUNCIL STUDY SESSION DRAFT AGENDA Wednesday, February 13, 2019 Council Chambers, 1175 E. Main Street 6:00 p.m. 1. Public Input (15 minutes, maximum) II. 6th Quarter Financial Report 111. Budget Calendar IV. Council Goals In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Administrator's office at (541) 488-6002 (TTY phone number 1-800-735- 2900). Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to the meeting (28 CFR 35.102-35.104 ADA Title I). L'\ li. ~ 1 ~ ~ t ' [ , . GS iit ,Nl 1_ 1). '7 i All a 1'ti ~ i A I k ! E ? _ 0 i d . ~kv :°~1~ 131~C>,1 , t~~ X') ~ 1 ~ CHARTER CABLE WILL BROADCAST MEETINGS ON CHANNEL 180 OR 181. VISIT THE CITY OF ASHLAND'S WEB SITE AT WWW.ASHLAND.OR.US II Council Study Session February 13, 2019 Agenda Item 6th Quarter Financial Report Review From Mark Welch Administrative Services Director Contact Mark.Welch(D_ashland.or.us; (541) 552-2003 Item Type Requested by Council ❑ Update ❑ Request for Direction ❑ Presentation ❑x SUMMARY Quarterly Financial Reports are important to review to ensure compliance with adopted budgets. The 6th Quarter Financial Report (I st Quarter of Fiscal Year 2018/19 [July 1, 2018-Decmber 31, 2018]) provides a basis to project the year end estimates along with the basis to forecast future budgets. POLICIES. PLANS & 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 Overall the Citywide financial situation remains strong. Citywide fund balance has increased $2.5 million compared to the same period a year ago. The Water Fund comprises the largest portion of the increase, $1.6 million, as capital projects are being finalized. Page 29 of the 6th Quarter Financial Report shows the current Fund Balance by Fund. In total, the City has a current balance of $49,153,929. When the City collects funds for restricted purposes/operations that money remains in its respective funds. The City cannot take from restricted funds to pay for other purposes. Of the $49 million, $29.5 million is restricted for future enterprise fund operations and projects. • Water: $11.1 million • Wastewater: $8.8 million • Streets: $5 million • Electric: $2.8 million • Storm Drain: $1.8 million • AFN: $971,100 • General Fund: $8.5 million • Parks General Fund: $743,941 • Capital Improvement Fund: $1.25 million Fund Balance serve two main purposes. For the General Fund it helps ensure continuation of services when revenue decreases, while also allowing for a positive cash flow throughout the year. The General Fund receives a third of its annual revenue in November and must use that to pay for operations for the remainder of the year. The other purpose of fund balances, and more specifically in the enterprise funds, is to have resources available for capital projects and maintenance needs. The water and wastewater funds have higher than normal fund balances because future capital projects are currently being designed. The fund balances will decrease once those are under construction. Page 1 of 2 CITY OF ASHLAND General Fund expenditures are 47.1 % for the quarter and we are 50% through the year. The General Fund revenue is 64.9% due to the receipt of Property Tax in November. Taxes for the same period last year are up 3.7%. As shown below Property Taxes grew 5% in FY 2017/18 and currently 4% in FY 2019/20. December 2016-17 Actual December 2017-18 Actual December 2018-19 Actual Current Property Taxes $ 9.201.548 $ 9.690.618 $10.082,007 Total $ 9.201.548 $ 9.690,618 $ 10.082.007 The Parks General fund continues to show a positive trend with their Fund Balance increasing. Parks has collected 46.6% of the budgeted revenue and only spent 41.9%. The City Health Benefit Reserve Fund continues to improve its fund balance and currently has a balance of $443,671. The City anticipates a refund from insurance of $130,000 along with continued reserve growth for the remainder of the year. With unknown premium increases at this time, the fund balance could be used in the future to offset increases. The City's claim experience continues to increase, even with the change in network and prescription drug changes. Through December 2018, the City has experienced a 127% loss ratio. This means that the true cost of our plan is higher than the premiums we are paying. By moving to a managed plan (out of self-insurance) the City avoided a $1.3 million cost. With the loss ratio continuing to increase the decision to pay traditional premiums, instead of actual claims, the City has the potential to avoid costs of over $2.5 million for the 18- month period. What this means for the future of our premiums remains unknown. We will have costs in March. Tourism revenue continues to be closely watched. It is anticipated more details on the 2nd Quarter actual receipts will be available around the date of the meeting. Once the City has received 2nd Quarter data, the information will be in the Transient Occupancy Tax, and Food and Beverage Reports at ashlandor.opengov.com updates. Overall the City Departments have done a good job of keeping expenditures low, as we anticipate future financial challenges. By saving money today, the City will have more resources available to fund Council service level priorities moving forward into the 2019-2021 budget year. FISCAL IMPACTS N/A DISCUSSION QUESTIONS Review report on the BN 2017/19 6th Quarter Financial Report. SUGGESTED NEXT STEPS Continue Reviewing Quarterly Reports REFERENCES & ATTACHMENTS Attachment 1: FY19 Financial Report Page 2 of 2 CITY OF ASHLAND City of Ashland Summary of Fund Balances as of December 31, 2018 Balance Balance Change From Fund December 31, 2018 December 31, 2017 FY 2018 General Fund $ 8,486,796 $ 8,603,045 $ (116,250) Parks General Fund 743,841 383,707 360,134 Housing Fund 17,285 230,469 (213,184) Community Block Grant Fund 11,731 19,670 (7,939) Reserve Fund 37,967 33,642 4,325 Street Fund 5,087,100 4,156,921 930,179 Airport Fund 251,924 139,495 112,430 Capital Improvements Fund 1,257,280 2,157,983 (900,704) Parks Capital Improvements Fund 1,023,444 988,429 35,015 Debt Service Fund 855,053 698,230 156,823 Water Fund 11,135,862 9,448,429 1,687,433 Wastewater Fund 8,807,227 8,909,004 (101,777) Storm Drain Fund 1,819,309 1,757,871 61,437 Electric Fund 2,791,523 2,263,929 527,594 Telecommunications Fund 971,100 691,553 279,548 Central Services Fund 931,779 594,796 336,984 Insurance Services Fund 136,810 661,138 (524,328) Health Benefits Reserve Fund 443,671 60,016 383,656 Equipment Fund 3,162,976 3,710,540 (547,564) Parks Equipment Fund 202,534 183,435 19,099 Cemetery Trust Fund 978,716 960,530 18,186 $ 49,153,929 $ 46,652,832 $ 2,501,097 Total Fund Balances $ 49,153,929 $ 46,652,832 $ 2,501,097 Restricted and Committed Funds Restricted $ 10,003,730 $ 9,976,189 $ 27,541 Committied 13,181,425 12,322,811 858,614 Unassigned 25,968,774 24,353,832 1,614,941 Total Fund Balances $ 49,153,929 $ 46,652,832 $ 2,501,097 6. Dec Frig Financial Rep amh live Cubes Dnks.xlsx .1 11182019 City of Ashland Statement of Revenues and Expenditures - City Wide as of 12/31/2018 (50% of Budget) Fiscal Year 2019 Percent Fiscal Year 2018 Fiscal Year 2018 Year-To-Date 2nd Year of Collected I Year-To-Date End -of-Year Resource Summary Actuals Biennial Budget Expended Balance Actuals Actuals Revenues Taxes $ 16,812,649 $ 25,314,146 66.4% $ (8,501,497) $ 16,362,675 $ 25,009,359 Licenses and Permits 485,731 821,468 59.1% (335,738) 363,978 838,832 Intergovernmental Revenues 1,687,602 8,321,656 20.3% (6,634,054) 1,275,655 3,938,740 Charges for Services - Rate & Internal 30,670,469 61,016,854 50.3% (30,346,386) 29,846,169 58,062,822 Charges for Services- Misc. Service fees 896,211 1,626,599 55.1% (730,388) 932,254 1,839,134 System Development Charges 462,240 (48,020) " NIA 510,259 267,332 779,520 Fines and Forfeitures 307,266 312,065 98.5% (4,799) 279,191 545,835 Assessment Payments 3,054 42,465 7.2% (39,412) 7,323 17,535 Interest on Investments 463,276 (225,959) " N/A 689,235 285,999 708,809 Miscellaneous Revenues 1,720,028 (163,900) " N/A 1,883,928 1,218,854 1,469,464 Total Revenues 53,508,524 97,017,375 55.2% (43,508,852) 50,839,430 93,210,049 Budgetary Resources: Other Financing Sources 1,478,294 55,114,470 2.7% (53,636,176) 425,491 971,842 Interfund Loans - 2,100,000 0.0% (2,100,000) - - Transfers In 560,419 931,599 60.2% (371,180) 898,879 2,066,192 Total Budgetary Resources 2,038,713 58,146,070 3.5% (56,107,357) 1,324,370 3,038,033 Total Resources 55,547,237 155,163,445 35.8% (99,616,209) 52,163,800 96,248,082 Requirements by Classification Personnel Services 17,147,618 34,304,663 50.0% 17,157,045 15,722,161 31,203,363 Materials and Services 24,606,178 49,702,955 49.5% 25,096,777 24,552,516 48,974,958 Debt Service 2,160,237 5,145,381 42.0% 2,985,144 2,383,986 4,608,472 Total Operating Expenditures 43,914,033 89,152,999 49.3% 45,238,966 42,658,663 84,786,793 Capital Construction Capital Outlay 4,395,786 32,875,444 13.4% 28,479,658 1,425,647 6,390,390 Interfund Loans - 1,574,970 0.0% 1,574,970 - - Transfers Out 560,419 1,954,397 28.7% 1,393,978 898,879 2,066,192 Contingencies (Original Budget $3,533,500) - 3,317,603 0.0% 3,317,603 - - Total Budgetary Requirements 560,419 6,846,970 8.2% 6,286,551 898,879 2,066,192 Total Requirements 48,870,238 128,875,413 37.9% 80,005,175 44,983,189 93,243,373 Excess (Deficiency) of Resources over Requirements 6,676,999 26,288,032 74.6% (19,611,033) 7,180,611 3,004,709 Working Capital Carryover 42,476,929 36,206,543 117.3% 6,270,386 39,472,221 39,472,221 Unappropriated Ending Fund Balance $ 49,153,929 $ 62,494,575 78.7% $ (13,340,647) $ 46,652,832 $ 42,476,929 "Collected more revenue in year 1 than budgeted- 6. Dec FY19 Financial Report wih Live Cubes Links.xlsx 2 1/16/2019 - - I i City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 1213112018 (50% of Budget) Fiscal Year 2018 Fiscal Year 2018 Percent 2nd Year 2nd Year of Percent Collected 1 Year-To-Date End-of-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 110 General Fund Taxes $ 15,359,337 $ 21,750,913 70.6% $ (6,391,576) $ 14,810,595 $ 21,207,587 69.8% Licenses and Permits 485,731 821,468 59.1% (335,738) 363,978 838,832 43.4% Intergovernmental 739,362 2,550,222 29.0% (1,810,860) 530,820 2,057,644 25.8% Charges for Services 837,879 1,704,532 49.2% (866,653) 868,113 1,622,468 53.5% Fines 307,266 312,065 98.5% (4,799) 279,191 545,835 51.1% Interest on Investments 41,207 (17,260)" N/A 58,467 29,849 92,260 32.4% Miscellaneous 63,383 333,461 19.0% (270,078) 46,039 61,739 74.6% Transfer In (Water Fund) 125,000 263,000 47.5% (138,000) 125,000 250,000 50.0% Transfer In (Cemetery Fund) 11,419 1 N/A 27,522 7,028 16,103 43.6% Total Revenues and Other Sources 17,970,584 27,702,299 64.9% (9,731,715) 17,060,613 26,692,467 63.9% Administration 752,724 1,717,172 43.8% 964,449 751,724 1,288,977.59 58.3% Administration - Municipal Court 270,725 446,310 60.7% 175,585 246,571 497,785 49.5% Administrative Services - Miscellaneous 4,326 23,770 18.2% 19,445 4,004 14,230 28.1% Administrative Services - Band 42,398 71,107 59.6% 28,709 39,147 60,433 64.8% Administrative Services - Parks 2,695,950 5,391,900 50.0% 2,695,950 2,604,750 5,209,500 50.0% Police Department 3,869,162 8,060,859 48.0% 4,191,697 3,666,633 7,197,266 50.9% Fire and Rescue Department 5,033,821 10,555,982 47.7% 5,522,161 4,269,974 9,310,300 45.9% Public Works - Cemetery Division 234,963 488,360 48.1% 253,397 184,788 363,418 50.8% Community Development- Planning Division 772,107 1,757,945 43.9% 985,837 891,430 1,533,784 58.1% Community Development - Building Division 360,620 773,844 46.6% 413,224 319,371 706,091 45.2% Community Development - Social Services Grants 134,000 133,970 100.0% (30) - 134,000 00% Transfers (Cemetery and Debt Svc) 105,500 105,500 100.0% - 166,851 271,851 61.4% Contingency 790,000 0.0% 790,000 - - N/A Total Expenditures and Other Uses 14,276,295 30,316,690 471% 16,040,395 13,145,242 26,587,635 49.4% Excess(Deficiency) of Revenues and Other Sources over 3734.9% Expenditures and Other Uses 3,694,289 (2,614,391) 241.3% 6,308,680 3,915,370 104,832 Fund Balance, Jul 1, 2018 4,792,507 2,464,474 194.5% 2,328,033 4,687,675 4,687,675 100.0% Fund Balance, Dec 31, 2018 $ 8,486,796 $ (149.917) 5761.0% S 8,636,713 S 8,603,045 S 4,792,507 179.5% Reconciliation of Fund Balance: Restricted and Committed Funds 801,802 Unassigned Fund Balance $ 7,684,994 "Collected more revenue in year 1 than budgeted" 6. Dec FY19 Financial Report win Live Cubes Links.xlsx 1/1612019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 12/3112018 (50%of Budget) Fiscal Year 2018 Fiscal Year2018 Percent 2ad Year 2nd Year of Percent Collected I Year-To Date End-ot-Year Collected Expenses Biennial Budget Expended Balance Actuals Aetuals Expended 211 Parks and Recreation General Fund Intergovernmental $ - $ 29,250 0.0% $ (29,250) $ - $ 750.00 0.0% j Charges for Services - In@mal 2,695,950 5,391,900 50.0% (2,695,950) 2,604,750 5,209,500 50.0% Charges for Services- Misc. Service Fees 396,899 1,312,637 312% (915,738) 413,031 868,563 47.6% Interest on Investments 9,136 4,308 212.0% 4,827 2,917 9,692 30.1% Miscellaneous 13,734 40,117 34.2% (26,382) 11,512 19,883 57.9% Tmnsferln 85,000 85,000 100.0% 85,000 0.0% Total Revenues and Other Sources 3,200,719 6,863,212 46.6% (3,662,493) 3,032,210 6,193,388 49.0% Parks Division 2,120,776 4,743,229 44.7% 2,622,453 1,908,950 3,890,304 49.1% Recreation Division 720,459 1,850,709 38.9% 1,130,250 699,024 1,348,844 51.8% Golf DMision 277,097 660,982 41.9% 383,886 249,859 502,118 49.8% Contingency 195,000 0.0% 195,000 0.0% Total Expenditures and Other Uses 3,118,331 7,449,920 41.9% 4,331,589 2,857,834 5,741,266 49.8% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 82,388 38.6% (586,708) 714.0% 669,096 174,376 452,122 Fund Balance, Jul 1, 2018 661,453 (24,876) 2759.0% 686,329 209,331 209,331 100.0% Fund Balance, Dec 31, 2018 $ 743,841 $ (611,584) 221.6% $ 1,355,425 $ 383,707 $ 661,453 58.0% Reconciliation of Fund Balance: Restricted and Committed Funds Unassigned Fund Balance $ 743,841 "Collected more revenue in year 1 than budgeted" 6. Dec H19 Financial RepM Wh Dva Cubes Unks.xlsx 4 11162019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 12/3112018 (50%of Budget) Fiscal Year 2018 Fiscal Year2H18 Percent 2nd Year 2nd Year of Percent Collected I Year-To-Date End-ol-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 240 Housing Fund Taxes $ 52,435 $ 204,751 25.6% $ (152,316) 3 64,118 $ 95,249 67.3% Interest on Investments 947 (2,303)" NIA 3,250 - 2,303 0.0% Transfer In (General Fund) NIA 166,351 166,351 100.0% Total Revenues and Other Sources 53,382 202,448 26.4% (149,066) 230,469 263,903 87.3% Personnel Services - - NIA - - Materials and Services 300,000 NIA (300,000) torsi upenowres are umer uses JQo'Quu - N1A - - Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses (246,618) 202,448 -121.81/6 (449,066) 230,469 263,903 87.3% Fund Balance, Jul 1, 2018 263,903 NIA 263,903 - Fund Balance, Dec 31, 2018 S 17,285 $ 202,448 8.5% $ (185163) $ 230,469 $ 263.903 87.3% Reconciliation of Fund Balance: Restricted and Committed Funds 17,285 Unassigned Fund Balance $ - "Collected more revenue in year 1 than budgeted" 6. Dec FYf9 Financial Report An we Cubes Unloalex 5 11162019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 1213112018 (50% of Budget) Fiscal Year2018 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected I Year-TO-Date Endaf-Year Collected Expenses Biennial Budget Expended Balance Acluals Actuals Expended 250 Community Development Black Fund Intergovernmental $ 49,653 $ 339,804 14.6% $ (290,151) $ 41,279 $ 113,981 36.2% Total Revenues and Other Sources 49,653 339,804 14.6% (290,151) 41,279 113,981 362% Personnel Services 22,070 32,189 68.6% 10,119 14,103 30,691 460% Materials and Services 49,653 307,614 16.1% 257,961 41,307 83,291 496% i oral expenmrvres are tuner uses 21.1% 48.6% 11,123 339,BU4 Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses (22,070) - NIA (22,070) (14,131) - Fund Balance, Jul 1, 2018 33,801 1 3380056.0% 33,800 33,801 33,801 100.0% Fund Balance, Dec 31, 2018 S 11,731 5 1 NIA $ 11,730 $ 19,670 $ 33,801 58.2% Reconciliation of Fund Balance: Restricted and Committed Funds 11,731 Unassigned Fund Balance $ -Collected more revenue in year 1 than budgeted- 6. Dec M9 nnandal Reportsih five Cubes w,ks.xlsx 6. IIIK019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 12/3112018 (50% of Budget) Fiscal Year2018 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected I Year-TO-Date Endaf-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 255 Reserve Fund Interest on Investments $ 442 $ (8,656)" N/A $ 9,099 $ 5,474 $ 9,356 58.5% Interfund Loan 1,050,000 0.0% (1,050,000) Total Revenues and Other Sources 442 1,041,344 0.0% (1,040,901) 5,474 9,356 58.5% Intedund Loan (Health Benefits Fund) - 525,000 0.0% 525,000 - - Operating Transfer out N/A Total Expenditures and Other Uses - 525,000 0.0% 525,000 - - Excess(Deficiency) of Revenues and Other Sources over 58.5% Expenditures and Other Uses 442 516,344 0.1% (515,901) 5,474 9,356 Fund Balance, Jul 1, 2018 37,524 25,085 149.6% 12,439 28,168 28,168 100.01/6 Fund Balance, Dec 31, 2018 - $ 37,967 $ 541,429 7.0% $ (503.462) $ 33.642 $ 37,524 89.7% Reconciliation of Fund Balance: Restricted and Committed Funds 37,967 Unassigned Fund Balance $ -Collected more revenue in year 1 than budgeted" 6. Dec H19 Financial Repe tvnh live Cubes Links xlsx 7 11162019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 12131/2018 (50% of Budget) Fiscal Year 2018 Fiscal Year 2018 Percent 2nd Year 2nd Year of Percent Collected I Year-To-Date End-of-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 260 Street Fund Taxes $ 128,367 $ 469,609 27.3% $ (341,242) $ 186,249 $ 767,191 24.3% Intergovernmental 788,259 4,000,555 19.7% (3,212,296) 635,019 1,311,390 48.4% Charges for Services - Rates 787,057 1,672,686 47.1% (885,629) 759,148 1,523,209 49.8% Charges for Services - Misc. Service Fees 5,830 (16,533)- N/A 22,363 9,138 16,533 55.3% System Development Charges 73,478 (9,029)- N/A 82,507 58,934 159,029 37.1% Assessments 3,054 42,465 7.2% (39,412) 7,323 17,535 41.8% Interest on Investments 56,494 (14,835)" N/A 71,328 33,508 74,835 44.8% Miscellaneous 59,036 120,820 48.9% (61,784) 227,212 232,484 97.7% Other Financing Sources - 11,687,162 0.0% (11,687,162) - - Total Revenues and Other Sources 1,901,575 17,952,902 10.6% (16,051,327) 1,916,531 4,102,204 46.7% Public Works - Ground Maintenance 124,278 253,804 49.0% 129,525 139,219 248,097 56.1% Public Works- Street Operations 1,416,203 15,765,136 9.0% 14,348,933 1,215,716 2,930,796 41.5% Public Works - Street Operations Debt 72,631 493,039 14.7% 420,408 360,201 - PublicWorks - TransportationSDC's 36,469 2,154,662 1.7% 2,118,192 327 44,058 0.7% Contingency - 43,685 0.0% 43,685 - - 0.0% Total Expenditures and Other Uses 1,649,582 18,697,976 8.8% 17,048,394 1,715,463 3,222,951 53.2% Excess(Deficiency) of Revenues and Other Sources over 22.9% Expenditures and Other Uses 251,993 (745,074) 133.8% 997,067 201,068 879,254 Fund Balance, Jul 1, 2018 4,835,107 3,959,022 122.1% 876,085 3,955,853 3,955,853 100.0% Fund Balance, Dec 31, 2018 $ 5,087,100 $ 3,213,948 158.3% $ 1,873,153 $ 4,156,921 $ 4,835,107 86.0% Reconciliation of Fund Balance: Restricted and Committed Funds 5,087,101 Unassigned Fund Balance $ (0) -Collected more revenue in year 1 than budgeted- 6. Dec FY19 Financial Report win Live Cubes Links.xlsx 1/16/2019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 193112018 (50% of Budget) Fiscal Year 2010 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected I Year-To-Oale EndabYear Collected Expenses Biennial Budget Expended Balance Actuals AcWals Expended 280 Airport Fund Intergovernmental $ 62,958 $ 345,614 18.2% $ (282,656) $ - 191,186 0.0% Charges for Services - Rates 83,136 124,477 66.8% (41,341) 73,936 145,523 50.8% Interest on Investments 1,537 (1,123) NIA 2,660 1,351 2,123 63.6% Total Revenues and Other Sources 147,631 468,968 31.5% (321,337) 75,287 338,832 22.2% Materials and Services 72,033 191,483 37.6% 119,451 76,650 233,897 32.8% Capital Outlay 6,422 274,391 2.3% 267,969 13,101 37,609 34.8% Debt Service 19,268 38,539 50.0% 19,271 19,268 38,536 50.0% Contingency 10,000 0.0% 10,000 Total Expenditures and Other Uses 97,722 514,413 416,691 109,018 310,042 35.2% Excess(Defciency) of Revenues and Other Sources over 117 2Y Expenditures and Other Uses 49,908 (45,445) 209.8% 95,353 (33,731) 28,790 Fund Balance, Jul 1, 2018 202,016 143,947 140.3% 58,069 173,226 173,226 100.0% Fund Balance, Dec 31, 2018 S 251,924 $ 98,502 255.8% $ 153,422 $ 139,495 $ 202,016 69.1% Reconciliation of Fund Balance: Restricted and Committed Funds 251,924 Unassigned Fund Balance S "Collected more revenue in year t than budgeted" 6. Dec H19 Financlat Reportwih Jve Cubes Dnkaxlsx 9 111842019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 12/31/2016 (50% of Budget) Fiscal Year 2018 Fiscal Year 2018 Percent 2nd Year 2nd Year of Percent Collected I Year-To-Date Enda4Year Collected Expenses Biennial Budget Expended Balance Actuate Actuals Expended 410 Capital Improvements Fund Charges for Services - Internal $ 473,085 $ 1,068,770 44.3% (595,685) $ 473,085 5 1,006,170 47.0% Charges for Services- Misc. Service Fees. 135,601 183,475 73.9% (47,874) 32,000 37,525 85.3% System Development Charges 40,146 37,246 107.8% 2,900 20,301 64,254 31.6% Interest on Investments 13,375 (10,037)" N/A 23,413 19,363 36,037 53.7% Miscellaneous 1,283,222 (459,871)" N/A 1,743,093 477,871 479,871 99.6% Other Financing Sources - 1,500,000 0.0% (1,500,000) - N/A Transfer In (82,843)° WA 82,843 82,843 0.0% Total Revenues and Other Sources 1,945,430 819,583 237.4% 1,125,847 1,022,620 1,706,700 59.9% Public Works -Facilities 583,027 1,324,882 44.0% 741,855 557,270 1,244,218 44.8% Administrative Services - SDC(Parks) - 44,640 0.0% 44,640 - 350,000 0.0% Administrative Serv ices- Open Space (Parks) 1,011,573 1,412,232 71.6% 400,659 22,603 87,768 258% Transfers Out 233,500 577,000 40.5% 343,500 600,000 1,200,000 50.0% Contingency 60,00 0.0% 60,000 NIA i oral upenmwres arm umer uses 53.5% 1,179,813 4139T.77 40.9% Excess(De0ciency) of Revenues and Other Sources over 13.4% Expenditures and Other Uses 117,330 (2,599,171) 104.5% 2,716,501 (157,252) (1,175,286) Fund Balance, Jul 1, 2018 1,139,950 2,305,906 49.4% (1,165,956) 2,315,236 2,315,236 100.0% Fund Balance, Dec 31, 2018 $ 1,257,280 $ (293,265) 528.7% $ 1,550,545 3 2,157,983 $ 1,139,950 189.3% Reconciliation of Fund Balance: Restricted and Committed Funds 1,257,280 Unassigned Fund Balance $ "Collected more revenue in year 1 than budgeted- 6. Us. FY19 Bnandal Repod vdh Dve Cubes Unksalec ,O 1/1x019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 12(3112018 (50% of Budget) Fiscal Year2018 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected I Yeao-To-Date End-of-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 411 Parks Capital Improvement Fund Taxes $ 158,157 $ 726,589 21.8% (568,432) $ 238,210 758,101 31.4% Intergovernmental 19,857 895,305 2.2% (875,448) - 4,695 0.0% Interest on Investments 11,304 6,022 187.7% 5,283 4,994 13,978 35.7% Other Financing Sources 3,250,000 0.0% (3,250,000) - N/A Total Revenues and Other Sources 189,319 4,877,916 3.9% (4,688,597) 243,204 776,774 31.3% Personnel Services - - NIA - - - Materials and Services 16,327 184,492 8.8% 168,165 13,716 57,754 23.7% Capital Outlay 46,372 4,550,794 1.0% 4,504,422 93,465 261,363 35.8% Transfer Out 85,000 245,045 34.7% 160,045 328,238 0.0% Total Expenditures and Omer Uses 147,699 4,980,331 3.0% 4,832,632 107,181 647,355 16.6% Excess(Deficiency) of Revenues and Other Sources over 1051% Expenditures and Other Uses 41,620 (102,415) 40.6% 144,035 136,023 129,419 Fund Balance, Jul 1, 2018 981,825 (743,870) 232.0% 1,725,695 852,406 852,405 100.0% Fund Balance, Dec 31, 2018 $ 1,023,444 $ (846,285) 220.9% $ 1,869,729 $ 988,429 $ 981,825 100.7% Reconciliation of Fund Balance: Restricted and Committed Funds 1,023,444 Unassigned Fund Balance $ 0 -Collected more revenue in year 1 than budgeted- 0. Dec FY19 Financial Reportwih we Cubes Dnks.xisa 11 11182019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 1213112018 (50% of Budget) Fiscal Year2018 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected/ Year-To-Date End-of-Year Collected Expenses Biennial Budget Expended Balance Actuate Actuals Expended 530 Debt Services Taxes $ 446,680 $ 481,370 92.8% $ (34,690) $ 446,704 $ 492,170 90.8% Charges for Services - Internal 577,150 1,154,300 50.0% (577,150) 577,150 1,154,300 50.0% Interest on Investments 4,162 (3,503)^ WA 7,665 2,172 11,503 18.9% Transfer In (General Fund &CIP) 105,000 215,045 48.8% (110,045) - 265,395 0.0% Other Financing Sources NIA - - N/A Total Revenues and Other Sources 1,132,992 1,847,212 61.3% (714,220) 1,026,026 1,923,368 533% Matenals and Services - - N/A - - 800 0.0% Debt Service 1,305,235 1,869,026 69.8% 563,791 1,303,885 1,871,361 69.7% Interlard Loan (Centel Service Fund) WA - - NIA Total Expenditures and Other Uses 1,305,235 1,869,026 69.8% 563,791 1,303,885 1,872,161 69.6% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses - (172,243) (21,814) 689.6% (150,429) (277,859) 51,207 -542.6/0 Fund Balance, Jul 1, 2018 1,027,296 1.208.002 85.0% (180,705) 976,089 976,089 100.0% Fund Balance, Dec 31, 2018 $ 855,053 $ 1,186,188 72.1% S (331,135) $ 698,230 $ 1,027,296 68.0% Reconciliation of Fund Balance: Restricted and Committed Funds 855,053 Unassigned Fund Balance $ "Collected more revenue in year 1 than budgeted" 6. Dec FY18 Flnansial Reportmih trve Cubes Unks.A. ,~.Z 11162619 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance ' as of 1213112018 (50% of Budget) Fiscal Year 2018 Fiscal Year 2018 Percent 2nd Year 2nd Year of Percent Collected I Year-TO-Dale End-of-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 670 Water Fund Charges for Services - Rates $ 4,929;129 $ 8,156,184 60.4% $ (3,227,055) S 4,724,000 $ 7,718,298 61.2% Charges for Services- Misc. Service Fees 13,804 (96,594)" NIA 110,398 35,717 96,594 37.0% System Development Charges 183,615 (94,968)" NIA 278,583 1081284 294,968 36.7% Interest on Investments 107,823 (75,859)" NIA 183,682 56,515 139,859 40.4% Miscellaneous 24,446 9,557 255.8% 141889 510. 40,443 1.3% Other Financing Sources 1,349,722 29,016,935 4.7% (27,667,213) 425,491 732,215 58.1% Total Revenues and Other Sources 6,608,539 36,915,255 17.9% (30,306,716) 5,350,517 9,022,377 59.3% Public Works - Conservation 105,135 465,173 22.6% 360,038 137,707 2731715 503% Public Works - Water Supply 609,923 1,621,470 37.6% 1,011,548 341,012 700,420 48.7% Public Works - Water Supply Debt 9,200 1,149,687 0.8% 1,140,487 9,035 9,485 95.3% Public Works-Water Distribution 2,814,575 5,5261199 50.9% 2,711,625 1,587,812 3,551,638 44.7% Public Works- Water Distribution Debt 232,303 10,690,797 2.2% 10,458,494 227,901 248,996 91.5% Public Works - Water Treatment 671,485 12,204,752 5.5% 11,533,267 980,097 1,794,785 54.6% Public Works- Water Treatment Debt 104,936 141,395 741% 36,459 103,645 140,780 73.6% Public Works- ImprovementSDC's 101,287 2,209,005 4.6% 2,107,717 152,918 381,253 40.1% Public Works - Debt SDC's 98,438 215,394 45.7% 116,956 32,526 34,145 95.3% Debt Service 33,120 - NIA (33,120) - - NIA Transfer Out 125,000 1,250,000 10.0% 1,125,000 125,000 250,000 50.0% Contingency 685,000 0.0% 685,000 NIA Total Expenditures and Other Uses 4,905,401 37,930,794 12.9% 33,025,393 3,697,653 7,381 50.1% Excess(Deficiency) of Revenues and Other Sources over 101.0% Expenditures and Other Uses 1,703,138 (1,015,539) 267.7% 21718,677 1,652,865 1,637,160 Fund Balance, Jul 1, 2018 9,432,724 8,954,820 105.3% 477,904 7,795,564 7,795,564 100.0% Fund Balance, Dec 31, 2018 $ 11,135,862 $ 7,939,281 140.3% S 3,196,580 $ 9,448,429 S 9,432,724 100.2% Reconciliation of Fund Balance: Restricted and Committed Funds 6,172,844 Unassigned Fund Balance $ 4,963,017 -Collected more revenue in year 1 than budgeted- 6. Dec FY19 Financial Rated Ah Us Cubes Unksxlsx 3 111IN2019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 193112018 (50% of Budget) Fiscal Year 2018 Fiscal Year 2018 Percent 2nd Year 2nd Year of Percent Collected I Year-TO-Date Endof-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuate Expended 675 Wastewater Fund Taxes 655,020 $ 1,580,787 41.4% $ (925,767) $ 597,742 $ 1,628,413 36.7% Charges for Services - Rates 3,011,978 6,067,420 49.60/6 (3,055,442) 2,991,243 5,784,580 51.7% Charges for Services- Misc. Service Fees 13,250 (13,250)" WA 26,500 13,250 13,250 100.0% System Development Charges 145,167 (28,107)" WA 173,273 66,438 228,107 29.1% Interest on lnvestrnents 86,650 (8B,548)" NIA 175,198 57,890 138,548 41.8% Miscellaneous 200 2,000 10.0% (1,800) - - NIA Other Financing Sources 128,572 9,660,373 1.3% (9,531,801) - 239,627 0.0% Total Revenues and Other Sources 4,040,837 17,180,676 23.5% (13,139,839) 3,726,563 8,032,524 46.4% Public Works- Wastewater Collection 1,145,222 3,571,194 32.1% 2,425,973 1,091,057 2,517,736 43.3% Public Works- Wastewater Collection Debt 53,664 71,981 74.6% 18,317 54,014 72,675 74.3% Public Works- WastewaterTreahnent 1,467,150 6,247,920 23.5% 4,780,770 1,372,952 4,031,623 34.1% Public Works- Wastewater Treatment Debt 198,060 2,124,072 9.3% 1,926,012 141,752 1.608,552 8.8% Public Works- Improvements SCCs 6,360 4,007,203 0.2% 4,000,842 - 7,308 0.0% Debt Servce - 45,514 0.0% 45,514 - - NIA Contingency 325,000 0.0% 325,000 - - NIA Total Expenditures and Other Uses 2,870,456 16,392,683 17.5% 13,522,428 2,659,776 8,237,895 32.3% Excess(Deficiency) of Revenues and Other Sources over 519 4Y Expenditures and Other Uses 1,170,381 787,793 148.6% 382,589 1,066,787 (205,371) Fund Balance, Jul 1, 2018 7,636,846 6,872,543 111.1% 764,303 7,842,217 7,842,217 100.0% Fund Balance, Dec 31, 2018 $ 8,807,227 $ 7,660,336 115.0% $ 1,146,891 $ 8,909,004 5 7,636,846 116.7% Reconciliation of Fund Balance: Restricted and Commided Funds 3,227,425 Unassigned Fund Balance $ 5,579,802 "Collected more revenue in year 1 than budgeter- I. Dec File Manual Repodv4h Uve Cubes Unkaxlsx 14 11162019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 1213112018 (50 % of Budget) Fiscal Year2018 Fiscal Year 2018 Percent 2nd Year 2nd Yearof Percent Collected I Year-To-Date EndroI-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 68D Starm Water Fund Charges for Services - Rates $ 352,994 $ 692,490 51.0% $ (339,495) $ 347,725 $ 697,510 49.9% Charges for Services- Misc. Service Fees - (600)^ NIA 600 600 600 1010% System Development Charges 19,833 46,837 42.3% - 13,375 33,163 40.3% Interest on Investments 20,350 (5,834) NIA 26,185 8,467 24,834 34.1% Miscellaneous 739 NIA 739 N/A Total Revenues and Other Sources 393,917 732,893 53.7% (311,972) 370,167 756,107 49.0% Public Works- Stan Water Operations 329,538 868,869 37.9% 539,331 303,183 590,844 51.3% Public Works- Stan Water Operations Debt 11,125 12,151 91.6% 1,026 11,225 12,349 90.9% Public Works- Storm Water SDC's 2,936 158,493 1.9% 155,557 5,471 91,507 6.0% Contingency 30,000 0.0% 30,000 WA Total Expenditures and Other Uses 343,599 1,069,512 32.1% 725,913 319,879 694,701 46.0% Excess(Deficiency) of Revenues and Other Sources over 81.9% Expenditures and Other Uses 50,318 (336,620) 114.9% 386,938 50,287 61,407 Fund Balance, Jul 1, 2018 1,768,991 1,544,630 114.5% 224,361 1,707,584 1,707,594 100.0% Fund Balance, Dec 31, 2018 $ 1,819,309 $ 1,208,010 150.6% $ 611,298 $ 1,757,871 $ 1,768,991 99.4% Reconciliation of Fund Balance: Restricted and Committed Funds 34,835 Unassigned Fund Balance $ 1,784,474 "Collected more revenue in year 1 than budgeted- 6. Dec F199 Francal Repo tv ih Uve Cubes unksxlsx 15 - VIM019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 12/3112018 (50% of Budget) - Fiscal Year2018 Fiscal Year 2018 Percent 2nd Year 2nd Year of Percent Collected I Year-To-Date End-of-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuate Expended 690 Electric Fund Intergovernmental $ 27,513 $ 160,906 17.1% $ (133,393) $ 68,536 $ 259,094 26.51. Charges for Services-Rates 7,759,004 16,413,794 47.3% (8,654,791) 7,800,134 15,600,913 50.0% Charges for Services- Misc. Service Fees 89,187 171,233 52.1% (82,045) 207,435 316,300 65.6% Interest on Investments 19,457 (5,609)^ N/A 25,066 10,407 27,709 37.6% Miscellaneous 70,347 94,596 74.4% (24248) 48,583 100,464 48.4% Total Revenues and Other Sources 7,965,508 16,834,920 47.3% (8,869,412) 8,135,095 16,304,480 49.9% Administration - Conservation 336,483 630,853 53.3% 294,370 458,507 856,037 53.6%I, Electric-Supply 3,559,789 7,724,153 46.1% 4,164,363 3,605,583 7,257,773 49.7% Electric-Disne6on 3,270,535 7,639,038 42.8% 4,368,503 3,338,998 6,834,292 48.9% Electric - Transmission 453,776 1,640,184 27.7% 1,186,408 472,348 891,251 53.0% Debt Service 22,257 22,666 98.21/6 409 22,393 22,936 97.6% Contingency - 225,000 0.0% 225,000 - - NIA Total Expenditures and Other Uses 7,542,840 17,881,894 42.7% 10,239,053 7,897,829 15,862,288 49.8% Excess(Deficiency) of Revenues and Other Sources over 53.7% Expenditures and Other Uses 322,668 (1,046,974) 130.8% 1,369,642 237,266 442,192 Fund Balance, Jul 1, 2018 2,468,855 819,118 301.4% 1,649,737 2,026,663 2,026,663 100.0% Fund Balance, Dec 31, 2018 $ 2,791,523 $ (227,856) 1325.1% $ 3,019,378 $ 2,263,929 $ 2,468,855 91.7% Reconciliation of Fund Balance: Resttlctfed and Committed Funds Unassigned Fund Balance $ 2,791,523 -Collected more revenue in year 1 than budgeted- B. Dec H19 Financial Reportwih Des Cubes Dni s.xlsx 16 1/1612019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 193112018 (50 %of Budget) Fiscal Year2018 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected I Year-TaDate End-of-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 695 Telecommunications Fund Charges for Services - Rates $ 1,163,228 $ 2,120,893 54.8% S (957,666) $ 1,077,531 $ 2,214,262 48.7% Charges for Services - Miss. Service Fees 3,134 (38,265)" NIA 41,400 7,011 38,265 18.3% Interest on Investments 6,514 (4,042)" NIA 10,556 3,112 8,042 38.7% Miscellaneous (945)" NIA 945 489 945 51.8% Total Revenues and Other Sources 1,172,876 2,077,641 56.5% (904,766) 1,088,142 2,261,514 48.1% Personnel Services 337,929 810,542 41.7% 472,613 320,887 638,033 50.3% Materials B Services 487,067 942,325 51.7% 455,258 470,257 957,195 49.1% Capital Outlay 6,388 127,405 5.0% 121,017 363 22,595 1.6% Debt-Transfer to Debt Service Fund 204,500 409,000 50.0% 204,500 204,500 409,000 50.0% Contingency 105,000 0.0% 105,000 We Total Expenditures and Other Uses 1,035,884 2,394,272 433% 1,358,388 996,007 2,026,823 49,1% Excess(Deficiency) of Revenues and OtherSou ces over 39.3 Expenditures and Other Uses 136,992 (316,630) 43.3% 453,623 92,135 234,690 Fund Balance, Jul 1, 2018 834,108 200,299 416.4% 633,809 599,418 599,418 100.0% Fund Balance, Dec 31, 2018 $ 971,100 $ (116,331) 934.8% $ 1,087,431 S 691,553 S 834,108 82.9% Reconciliation of Fund Balance: Restricted and Committed Funds 204,500 Unassigned Fund Balance $ 765,600 -Collected more revenue in year 1 than budgeted" 6. Dec Me Flu=lal Repadw,h flue Cubes Dnks.xlsx 17 11168019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 1213112018 (50 %of Budget) Fiscal Year2018 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected I Yeao-To-Date Endo4Year Collected Expenses Blennial Budget Expended Balance Actuals Ammons Expended 710 Central Service Fund Taxes $ 12,653 $ 100,127 12.61/6 $ (87,474) $ 19,057 S 60,648 31.4% Charges for Services - Internal 3,392,561 6,874,379 49.4% (3,481,818) 3,392,561 6,785,121 50.0% Charges for Services - Misc. Service Fees 122,234 349,554 35.0% (227,320) 105,795 226,446 46.7% Interest on Investments 15,309 2,185 700.6% 13,124 4,728 15,415 30.7% Miscellaneous 1,227 (6,696)" NIA 7,923 13,153 6,696 196A% Operating Transfer in 233,500 467,000 50.0% 233,500 600,000 1,200,000 50.0% Total Revenues and Other Sources 3,777,483 7,786,549 48.5% (3,542,066) 4,135,293 8,294,326 49.9% Administration Department 856,522 2,076,855 41.2% 1,220,333 885,984 1,698,305 52.2% Information Technology- Info Services Division 566,027 1,509,371 37.5% 943,344 661,595 1,301,904 50.8% Administrative Services Department 1,408,974 2,686,040 52.5% 1,277,066 1,336,326 2,526,409 52.9% City Recorder Division 95,426 212,171 450% 116,745 90,080 195,861 45.8% Public Works-Administration and Engineering 1,011,208 1,884,294 53.7% 873,086 848,086 1,759,968 48.2% Contingency - 210,418 0.0% 210,418 - - NIA Total Expenditures and Other Uses 3,938,157 8,579,149 45.9% 4,640,992 3,822,071 7,483,447 51.1% Excess(Oefciency) of Revenues and Other Sources over 38.6 Expenditures and Other Uses (160,673) (792,600) 79.7% 631,926 313,222 810,879 Fund Balance, Jul 1, 2018 1,092,453 490,440 222.7% 602,013 281,574 281,574 100.0% Fund Balance, Dec 31, 2018 $ 931,779 S (302,160) 408.4% $ 1,233,939 $ 594,796 $ 1,092,453 54A% Reconciliation of Fund Balance: Restricted and Committed Funds 200,000 Unassigned Fund Balance $ 731,779 "Collected more revenue in year 1 than budgeted" I B. Dec 1719 Financial Report n live Cubes Linkexlsx ~a 11182019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 1213112018 (50% of Budget) Fiscal Year2018 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected I Year-TO-Dale Endaf-Year Collected Expenses Biennial Budget Expended Balance Actable Actuals Expended 720 Insurance Service Fund Charges for Services - Internal $ 354,834 $ 861 40.9% $ (511,674) $ 343,787 $ 693,492 49.6% Interest on Investments 4,635 (981 NIA 5,522 6,525 14,987 43.5% Miscellaneous 22,462 69,277 32.4% (46,815) 812 10,723 7.6% Total Revenues and Other Sources 381,831 934,798 40.8% (552,967) 351,123 719,202 48.8% 58,790 119,630 49.1% 60840 56,682 113,530 49.9% Personnel Serv ces Materials and Services 702,037 982,462 71.5% 280,425 687,125 872,328 78.8% Capital Outlay 70,410 279,050 25.2% 208,640 - 200,950 0.0% Contingency 38,500 0.0% 38,500 NIA Total Expenditures and Other Uses 831,237 1,419,642 68.6% 588,405 743,808 1,186,808 627% Excess(Deficiency) of Revenues and Other Sources over 84.0% Expenditures and Other Uses (449,406) (484,844) 7.3% 35,438 (392,684) (467,606) Fund Balance, Jul 1, 2018 586,216 318,938 183.8% 267,278 1,053,822 1,053,822 100.0% Fund Balance, Dec 31, 2018 $ 136,810 $ (165,906) 182.5% $ 302,716 $ 661,138 $ 586,216 112.8% Reconciliation of Fund Balance: Restricted and CommiBed Funds 136,810 Unassigned Fund Balance 3 "Collected more revenue in year 1 than budgeted" 6. Dec FY19 Financial ReportWh lae Cubes Unks.xlsx 19 11162019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 1 93112 018 (50% of Budget) Fiscal Year2018 Fiscal Year 2018 Percent 2nd Year 2nd Year of Percent Collected I Year-To-Date End-of-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 725 Health Benefits Reserve Fund Charges for Services - Internal $ 3,155,907 $ 6,138,840 51.4% $ (2,982,933) $ 2,804,419 $ 5,713,697 49.1% Interest on Investments 8,772 5,663 154.9% 3,109 3,945 7,337 53.8% Miscellaneous 106,770 (426,833)^ NIA 533,603 311,286 426,833 72.9% Intedund Loan 1,050,000 0.0% (1,050,000) NA Total Revenues and Other Sources 3,271,449 6,767,670 48.3% (3,496,221) 3,119,650 6,147,867 50.7% Materials and Services 2,832,472 5,017,711 56.4% 2,185,239 3,456,052 6,539,590 52.8% Interfund Loan - 1,050,000 0.0% 1,050,000 - - 0.0% Contingency 500,000 0.0% 500,000 0.0% Total ExpendiNms and Omer Uses 2,832,472 6,567,711 43.1% 3,735,239 3,455,052 6,539,590 52.8% Excess(Deficiency) of Revenues and Other Sources over 85.9% Expenditures and Other Uses 438,977 199,959 219.5% 239,018 (335,402) (391,723) Fund Balance, Jul 1, 2018 4,695 84,755 _ 5.5% (80,060) 396,418 396,418 100.0% Fund Balance, Dec 31, 2018 $ 443,671 $ 284,714 155.8% $ 158,958 $ 60,016 $ 4,695 1278.4% Reconciliation of Fund Balance: Restricted and Committed Funds 443,671 Unassigned Fund Balance $ "Collected more revenue in year 1 than budgeted- 6. Dec FY19 Financial Rspod Wh LYS Cubes UrWlaa 20 11162019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 12/3112018 (50% of Budget) Fscal Year2018 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected I Year-To Dale End-of-Year Collected Expenses Biennial Budget Expended Balance Actuals Acluals Expended 730 Equipment Fund Charges for Services - Internal $ 974,916 $ 2,336,627 41.7% $ (1,361,711) $ 890,166 $ 1,951,833 45.6% Charges for Services- Misc. Service Fees 116,271 (225,058)" NIA 341,328 108,278 225,058 48.1% Interest on Investments 42,014 (25,806)" NIA 67,820 26,112 60.806 42.9% Miscellaneous 43,456 85,746 50.7% (42,290) 56,258 64,254 87.61/6 Total Revenues and Other Sources 1,176,657 2,171,509 54.2% (994,852) 1,080,813 2,301,951 47.0% Public Works - Maintenance 766,547 1,734,725 44.2% 968,178 668,905 1,441,747 46.4% Public Works- Purchasing and Acquisition 826,636 2,163,332 38.2% 1,336,696 106,334 685,668 15.5% Contingency 10000 0.0% 100,000 - WA Total Expenditures and Other Uses 1,593,183 3,998,057 39.8% 2,404,874 775,239 2,127,415 36.4% Excess(Deficiency) of Revenues and Other Sources over 175.1% Expenditures and Other Uses (416,526) (1,826,549) 77.2% 1,410,022 305,575 174,537 Fund Balance, Jul 1, 2018 3,579,502 2,385,539 150.1% 1,193,963 3,404,966 3,404,966 100.0% Fund Balance, Dec 31, 2018 $ 3,162,976 $ 558390 5651% $ 2,603,986 S 3,710,540 $ 3,579,502 103.7% Reconciliation of Fund Balance: Restricted and Committed Funds 3,162,976 Unassigned Fund Balance $ 'Collected more revenue in year 1 than budgeted' 6. Dec FY19 Ruencial Repaduih Uve Cubes Unksalaa l 1116219 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 1213112018 (50% of Budget) Fiscal Year2018 Fiscal Year2018 Percent 2nd Year 2nd Year of Percent Collected I Year-To-Bate End of-Year Collected Expenses Biennial Budget Expended Balance Actuals Actuals Expended 731 Parks Equipment Fund Charges for Services - Internal $ 113,750 $ 197,500 57.6% $ (83,750) $ 113,750 S 227,500 50.0% Interest on Investments 1,827 (1,631)^ NIA 3,458 1,642 3,081 53.3% Miscellaneous 31,006 (25,129)° NIA 25,129 25,129 100.0% Total Revenues and Other Sources 146,583 170,740 85.9% (80,292) 140,521 255,710 55.0% Materials and Services $ - (80,710) 0.0% (80,710) - - Capital Outlay 70,903 225,000 31.5% 154,097 133,940 305,710 43.8% Total Expenditures and Other Uses 70,903 144,290 49.1% 73,387 133,940 305,710 43.8% li Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 75,680 26,449 286.1% 49,230 6,581 (49,999) -13.2% Fund Balance, Jul 1, 2018 126,854 164,364 77.2% (37,510) 176,854 176,854 100.0% Fund Balance, Dec 31, 2018 S 202,534 $ 190,813 106.1% S 11,721 $ 183,435 $ 126,854 144,6% Reconciliation of Fund Balance: ResMCted and Committed Funds 202,534 Unassigned Fund Balance $ "Collected more avenue in year 1 than budgeted- 6. Dec FYI9 Financlel ReportWh the Cubes finks xtsx 22 11162019 City of Ashland Statement of Resources, Requirements, and Changes in Fund Balance as of 1931/2018 (50% of Budget) Fiscal Year2018 Fiscal Year 2018 Percent 2nd Year 2nd Year of Percent Collected I Year-Wate EnM.Year Collected Expenses Biennial Budget Expended Balance Actuals Actuate Expended 810 Cemetery Fund Charges for Services $ 7,911 $ 35,553 22.31/6 $ (27,642) $ 4,673 $ 14,447 32.3% Interest on Investments 11,419 21,897 52.1% (10,478) 7,028 16,103 43.6% Transfer In (General Fund) 500 500 100.0% - 500 500 100.0% Total Revenues and Other Sources 19,830 57,950 34.2% (38,120) 12,201 31,050 39.3% Transfers 11,419 21,897 52.1% 10,478 7,028 16,103 43.6% Total Expenditures and Other Uses 11,419 21,897 52.1% 10,478 7,028 -16,103 43.6% Excess(Deficiency) of Revenues and Other Sources over Expenditures and Other Uses 8,411 36,053 23.3% (27,642) 5,173 14,947 34.6% Fund Balance, Jul 1, 2018 970,305 984,270 98.6% (13,965) 955,358 955,358 100.0% Fund Balance, Dec 31, 2018 S 978,716 $ 1,020,323 95.9% $ (41,607) $ 960,530 $ 970,305 99.0% Reconciliation of Fund Balance: Restricted and Committed Funds 978,716 Unassigned Fund Balance $ "Collected more revenue in year 1 than budgeted" 6. Dec FY19 Financial Repertvnh Live Cubes LlNS.xlsx 2,.3 1/18/1019 City of Ashland Schedule of Budgetary Compliance Per Resolution 2017-17 Amended for Resolution 2017-29, 2018-08, 2018-16, and 2018-25 as of 12/31/2018 (75% of Biennium) Biennial to Date Actuals Biennial Budget Percent (18 Months) 2017.2019 Used Balance General Fund Administration $ 2,041,701 $ 3,006,150 67.9% $ 964,449 Administration - Municipal Court 768,510 944,095 81.4% 175,585 Administrative Services- Miscellaneous 18,555 38,000 48.8% 19,445 Administrative Services- Band 102,831 131,540 78.2% 28,709 Administrative Services- Parks 7,905,450 10,601,400 74.6% 2,695,950 Police Department 11,066,427 15,258,125 72.5% 4,191,698 Fire and Rescue Department 14,344,120 19,866,282 72.2% 5,522,162 Public Works - Cemetery Division 598,381 851,778 70.3% 253,397 Community Development- Planning Division 2,305,892 3,291,729 70.1% 985,837 Community Development- Building Division 1,066,711 1,479,935 72.1% 413,224 Community Development - Social Services Grants 268,000 267,940 100.0% (60) Transfers 377,351 377,351 100.0% - Contingency - 790,000 0.0% 790,000 Total General Fund 40,863,929 56,904,325 71.8% 16,040,396 Parks and Recreation General Fund Parks Division 6,011,080 8,633,533 69.6% 2,622,453 Recreation Division 2,069,303 3,199,553 64.7% 1,130,250 Golf Division 779,214 1,163,100 67.0% 383,886 Contingency - 195,000 0.0% 195,000 Total Parks and Recreation Fund 8,859,597 13,191,186 67.2% 4,331,589 Housing Trust Fund Materials and Services 300,000 366,351 81.9% 66,351 Total Housing Trust Fund -300,000 7535~ 81.9% 35~ Community Development Block Grant Fund Personnel Services 52,761 62,880 83.9% 10,119 Materials and Services 132,944 390;905 34.0% 257,961 X65, Total Community Development Grant Fund 1357 b 40.9% Reserve Fund Interfund Loan 525,000 0.0% 525,000 ~ Total Reserve Fund - - - - - - 757717T 0.0% Street Fund Public Works- Ground Maintenance 372,375 501,900 74.2% 129,525 Public Works- Street Operations 3,979,170 19,188,971 20.7% 15,209,801 Public Works- TransportationSDC's 80,528 2,198,720 3.7% 2,118,192 Contingency - 43,685 0.0% 43,685 Total Street Fund 4,872,532 21,933,276 22.2% 17,060,744 Airport Fund Materials and Services 305,929 425,380 71.9% 119,451 Capital Outlay 44,031 312,000 14.1% 267,969 Debt Service 57,804 77,075 75.0% 19,271 Contingency - 10,000 0.0% 10,000 Total Airport Fund 407,764 824,455 49.5% 416,691 6. Dec FY19 Financial Report win Live Cubes Links.xlsx 24 1116/2019 Schedule of Budgetary Compliance Per Resolution 2017-17 Amended for Resolution 2017-29, 2018-08, 2018-16, and 2018-25 as of 12/3112018 (75% of Biennium) Biennial to Date Actuals Biennial Budget Percent (18 Months) 2017.2019 Used Balance Capital Improvements Fund Public Works -Factides 1,827,245 2,569,100 71J% 741,855 Administrative Services - SDC(Parks) 350,000 394,640 88.7% 44,640 Administrative Services- Open Spam (Parks) 1,099,342 1,500,000 73.3% 400,658 Transfers 1,433,500 1,777,000 80.7% 343,500 Contingency 60,000 0.0% 60,000 Total Capital Improvements Fund 4,710,087 6,300,740 74.8% 1 59 653 Parks Capital Improvement Fund Materials and Services 74,081 150,000 49.4% 75,919 Capital Omiay 307,735 4,812,157 6.4% 4,504,422 Transfers 413,238 573,283 72.1% 160,045 Total Parks Capital Improvement Fund 795,054 5,535,440 14.4% 4,580,341 Debt Service Fund Debt Service 3,177,396 3,740,387 84.9% 562,991 Total Debt Service Fund ----TT77,9TJd- 3,740,387 84.9% Water Fund Public Works - Conservation 378,850 738,888 51.3% 360,038 Public Works-Water Supply 1,310,343 2,751,150 47.6% 1,440,807 Public Works- Water Supply Debt 18,685 636,758 2.9% 618,073 Public Works- Water Distribution 6,366,213 9,807,452 64.9% 3,441,239 Public Works- Water Distribution Debt 481,299 592,101 81.3% 110,802 Public Works - Water Treatment 2,466,270 24,383,636 10.1% 21,917,366 Public Works- Water Treatment Debt 245,716 282,177 87.1% 36,461 Public Works- ImprovementSDC's 301,713 4,181,350 7.2% 3,879,637 Public Works - Debt SDC's 346,531 430,369 80.5% 83,838 Transfer 375,000 500,000 75.0% 125,000 Intedund Loan - 1,000,000 0.0% 1,000,000 Contingency 685,000 0.0% 685,000 Total Water Fund 12,290,618 45,988,881 26.7% 33,698,253 Wastewater Funtl Public Works- Wastewater Collection 3,662,957 6,088,930 60.2% 2,425,973 Public Works- Wastewater Collection Debt 126,339 144,656 87.3% 18,317 Public Works- Wastewater Treatment 5,498,773 10,279,543 53.5% 4,780,770 Pubic Works- WaslewaterTreatment Debt 1.806,612 3,732,624 48.4% 1,926,012 Public Works- Improvements SDC's 13,669 4,060,025 0.3% 4,046,356 Contingency - 325,000 0.0% 325,000 Total Wastewater Fund ~0 ,350 24,630,778 45.1% 1-3 52-2 T2-8- Stormwaterl'und Public Works- Storm Water Operations 920,382 1,459,713 63.1% 539,331 Public Works- Storm Water Operations Debt 23,474 24,500 95.8% 1,026 Public Works- Improvements SDC's 94,443 250,000 37.8% 155,557 Contingency 30,000 0.0% 30,000 Total Slormwater Fund 1,038,300 1,764,213 58.9% 725,913 Electric Fund Administration - Conservation 1,192,520 1,486,890 80.2% 294,370 Electric - Supply 10,817,562 14,981,925 72.2% 4,164,363 Electric - Distribution 10,104,827 13,390,730 75.5% 3,285,903 Electric - Transmission 1,345,027 2,531,435 53.1% 1,186,408 Debt Service 45,193 1,128,202 4.0% 1,083,009 Contingency 225,000 0.0% 225,000 Total Electric Fund 23,505,129 33,744,182 69.7% 10,239,053 6. Dec Frig Reenclal Report Mh Dve Cubes DnksAsx 25 1/182018 I Schedule of Budgetary Compliance Per Resolution 2017-17 Amended for Resolution 2017-29, 2018-08, 2018-16, and 2018-25 as of 12131/2018 (75% of Biennium) Biennial to Dale Actuds Biennial Budget Percent (1861onths) 2017-2019 Used Balance Telecommunications Fund IT- Personnel services 975,962 1,448,575 67.4% 472,613 IT-Materals&Services 1,444,262 1,899,520 76.0% 455,258 IT - Capital Outlay 28,983 150,000 19.3% 121,017 Debt- To Debt Service Fund" 613,500 818,000 75.0% 204,500 Contingency 105,000 0.0% 105,000 Total- Telecommunications Fund 3,062,707 4,421,095 69.3% 1,358,388 ^None: In M & S appropnae'on - Central Services Fund Administration Department 2,554,827 3,775,160 67.7% 1,220,333 Information Technology- Info Services Division 1,867,932 2,811,275 66.4% 943,343 Administrative Services Department 3,935,383 5,212,449 75.5% 1,277,066 City Recorder 292,287 409,032 71.5% 116,745 Public Works- AdministatIon and Engineering 2,771,177 3,644,262 76.0% 873,085 Contingency 210,418 0.0% 210,418 Total Central services Fund 11,421,606 16,062,596 71.1% T,640,99js Insurance Services Fund Personnel SeMCes 172,320 233,160 73.9% 60,840 Materials and Services 1,574,365 1,854,790 84.9% 280,425 Capital 271,360 480,000 56.5% 208,640 Contingency 38,500 0.0% 38,500 Total Insurance services Fund 2,018,045 ,756 77.4% ~B6,d 5~ Health Benefits Reserve Fund Materials and Services 9,372,062 11,557,301 81.1% 2,185,239 Interfund Loan - 1,050,000 0.0% 1,050,000 Contingency 500,000 0.0% 500,000 Total Health Benefits Reserve Fund 9,372,062 13,107,301 71.5% 3,735,239 Equipment Fund Public Works - Maintenance 2,208,294 3,176,472 69.5% 968,178 Pubic Works- Purchasing and Acquisition 1,512,304 2,849,000 53.1% 1,336,696 Contingency 100,000 0.0% 100,000 Total Equipment Fund 3,720,598 6,125,472 60.7% 2,404,874 Parks Equipment Fund Capital Outay 376,613 450,000 83.7% 73,387 Total Parks Equipment Fund X76,616 -751W 83.7% %7,36f Cemetery Trust Fund Transfers 27,522 38,000 72.4% 10,478 Total Cemetery Trust Fund 27,522 38,000 72.4% 10,478 Total Appropdalions S 142,113,611 $ 259,238,913 54.8% $ 117,125,302 6. Dsc FY19 Financial RspMv4h L Cubes Dnks.xisx 26 marzots City of Ashland Revenue Summary as of December 31, 2018 Current Year PdorYear Current/ 2018.2019 2017.2018 Prior Receiving FundI n Year Budget Revenueltem Share Monty I _ YSD Amounts %YTD YTD_ EOFY YTD%Changelll Food S Beverage Tai Street 18% $ 16,223 S 113,873 $ 609,550 19% i 171,5111 $ 708,397 '66.4% Parks Cap. Impr.25% 22,532 158,157 750900 21% 238,7101 750,101 66.47. Wastewamr55% 49,571 648,263 1,600,600 41% 587,910111 1,608,600 110.3% Central Svx 2% 1,803 12,653 60550 21% 19,057 60,648 .66.4% Total F&B Tax 90,130 - - 932,94a 3,027,600 31% -1,016,687 3,135,]46 91.8% TrensientOccupamyTax Genem1100% 8.669 1,280,916 2,988,500 43% 1.277,696 2,909,529 100.3%I tam&In6mest Fees GenemllDD% 379 1,933 2,500 A% 2,941 7,895 65.7% Electric User T. Genera1100% 299,043 1,641,026 3,530,490 46% 1,665,596 3,329,704 98.5% Ambulance General 100% 108,7]4 642,327 1,297,000 50% 654,403. 1,150j41 98.2% Coud Fees& Fines Genem1100% 24,420 165,305 324,500 51% 185,467 426,453 89.1% Parking Fees Debt Svs-Rents - - - WA - 'NIAI General Fund 24,062 232,060 434,000 53% 210,363 353,223 110.3%1 Calotal Central Fun Fines 5,000 29,577 60,000 99%% 30,000 60,000 98.6%%1 Total Parking Fees 29,062 261,637 494,000 53% 240,363 413,223 108.9% Franchses General 246 972 1,689,13] 3,550,850 47% 1,91,714 3,475,651 107.5% Streets-AHNICha, 44;494 55,000 26% 14,T38~ 58,794 98.39 Total Franchises 246,972 1,703,630 3,615,950 47% 1,586,452 3,534,445 107.4% SDC's Stree6 6,167 73,478 (9,029) WA 58,934 159,029 124.7% Capital lmpr. 3,333 40,146 37,246 106% 20,301 64,254 197.8%~ Water 19,872 183,615 (94,968) NIA ^ 108,284 294,968 169.6% Wastewater 15,459 145,167 (20,107) WA ' 66,438 228,10] 218.5% Storm Drain 1,424 _ 19,833 46,837 42% 13,375 33,163 148.3% Total SOC's 46,255 462,240 (48,020) -963% 267;332 779,520 172.9%~ Planning Permits and Fees General 100% 39,861 295,208 461,500 64% 210,219 479,140 140A% Charges for Sernces Genem1100% 2,441 25.1710 30.000 84% 14.370. 41,477 1751%I Total Planning 42,302 320,379 491,500 65% 224,589 520,618 142.7% Building 6111 Peet and Fees Genem1100% 18,145 190,523 268,580 71% 153,]59 359,691 423.9%1 Charges hr Services Sued 100% 343 4.581 7,500 61% 4.698 10,655 97.5% Total Building 18,489 - 195,104 276,080 71% 158;456 370,346 123.1% Charges for Services (Sales) (Excludes SDC's) Electric 1,393,043 7,759,004 16,413,794 47% 7,800,134. 15,600,913 99.5% Water 486,233 4,929,129 8,150184 60% 4,724,000 7,718,298 104.3% Wastewater 472,038 3,011,978 6,067,420 50% 2,991,243 5,784,580 900.7% Sturni 59,116 352,994 692,490 51% 347,725 697,510 101.5% Telecommunication 204,327 1,163,228 2,12D,893 55% 1,077,531 2,214,262 108.0% Total Sales 2,615,560 1],216,332 33,450,782 51% 16.940,633 32,015,562 901.6% Interest All Funds 105,741 463,276 (225,959) NIA 285,999 708,809 162.0% Property Tax (Current Taxes) General 67,107 10,082,00] 10,931,200 92% 9.693,618 10,599,005 104.0% Debt Svs 2925 639,380 476,400 92% 437,641. 478,359 100.4% Total Taxes ]0032 I 10,521,3861 11,407,600 92% 10,128,2591 11,077,364 Tools S 3,705,827 F$' 35,808,43].1 $ 60,629,923 597, S' 34,634,8731 $ 60,379,955 MAN -Collected more revenue in year 1 than budgeted" 9.a fY19 fnaeo P4a,nALln ObaWNtr~ 27 III Ml10 City of Ashland Summary of Cash and Investments as of December 31, 2018 Balance Balance Change From Fund December 31, 2018 December 31, 2017 FY 2018 General Fund $ 8,501,898 $ 8,650,167 $ (148,269) Parks General Fund 848,618 477,561 371,057 Housing Fund (4,047) 230,469 (234,516) Community Block Grant Fund 13,808 21,316 (7,508) Reserve Fund 37,965 33,641 4,325 Street Fund 4,936,330 4,064,627 871,703 Airport Fund 246,484 145,859 100,625 Capital Improvements Fund 1,287,879 2,172,949 (885,070) Parks Capital Improvements Fund 1,035,339 988,545 46,794 Debt Service Fund 853,133 696,019 157,114 Water Fund 10,078,795 8,628,230 1,450,565 Wastewater Fund 8,351,487 8,551,795 (200,308) Storm Drain Fund 1,765,195 1,717,832 47,364 Electric Fund 2,308,709 1,073,810 1,234,899 Telecommunications Fund 678,865 436,184 242,680 Central Services Fund 1,005,042 783,874 221,168 Insurance Services Fund 351,330 895,400 (544,070) Health Benefits Reserve Fund (285,654) 502,369 (788,022) Equipment Fund 3,209,065 3,739,835 (530,770) Parks Equipment Fund 202,534 183,435 19,099 Cemetery Trust Fund 978,197 959,855 18,342 $ 46,400,972 $ 44,953,772 $ 1,447,200 Total Cash Distribution $ 46,400,972 $ 44,953,772 $ 1,447,200 Manner of Investment General Banking Accounts $ 653,182 $ 583,025 $ 70,156 Local' Government Inv. Pool 45,747,790 44,370,746 1,377,044 City Investments - - - Total Cash and Investments $ 46,400,972 $ 44,953,772 $ 1,447,200 6. Dec HID Financial RepeCw We Cubes links.xlss 28 1/188019 City of Ashland PreLminary Results of Operations nxlwltmml]S+I mBn4n1 110 211 240 2. 2% 260 200 410 411 530 670 675 6m 690 as 710 120 M M 731 am .,-I Pmb Gravel H-1, C0&i Reserve a. Mal CUP Per"CIP Dvtu Nw WA, Wosbwlsr 6N~m Onin r. R es S.F NBF 'wo me PmbE up Cem Tu5 ToraCmywe .4.72W7 661,49 2A.. 33,001 n.524 4,2£101 Seoul Muses "1.025 1027290 IMIN 7,610,048 1.780,01 3,488.855 83,108 1,09z49 516,31. 4095 05125'2 124651 910.305 u4m,9'tl Femmes 17,WO.W4 4200,719 sa'. .03 42 1901.515 141,01 1.05,432 109.319 1.13;9" 6,604539 1,060,09 393,011 7,905.5D6 1.17,676 3.177,4] re"M 1211,449 1,00.857 148533 brain $5Q2T E,.rd6wm 14216295 3,11491 360.0. 71.133 lemur 91,82 19]4100 Mrs. I.3AS23 4.995491 261049 30%9 ]042M 1035"4 391019 01211 29]4]2 1`8110 7090 11419 109102. &&,F.a R,I,rce .,.a.. 743.1 1120 tq]1 ]].961 £821.100 251..01 1351290 1."34U Mo. 11,139,ee2 4,60122] 1919.309 2.101.52] "tAW "1.179 98.010 413.011 1162,9. 20253 9M.718 49.151.04 Ynesslured 7.664,04 743..1 - - - - - 4,905017 5,519,802 1.04,04 21.1,43 788,90 71p9 - - - 25,040,0. Al numbers below am as of June 10,2018 ResMcled Fwc Mel FUle6M 9,03 23,97 TOTTouhm ne,6. 3.,8. Fme64rvenN - 1696,094 - - 1,0.,60 WW &ICe - - - - - 2,39463s - War - - 1.91. 1914025 3.9. - - - - - - - 5910,029 90010 WreAblwed NRecow aMbb f<mMXW Not. pewban PV'aq stair re"Aff Puck. 1.,919 - 19919 Rweba GMbecme nors 222. Opera- F..CepWRcp - - - - - 439,.3 - 4..8.00 4429900 All numbers below are as of December 31, 2018 Rnlhl.d FO[ - - T cues - - 11285 11.731 2..16 FerFouucen 078,718 "0,710 NnConAWbn - - 17.198 - I,WJ 593,91 - same - - 1.110,142 commlXWFar. ` Rvuus Fwe 31.61 3,961 18p[IMMbs 251924 - - - 9124 sxextiaes z5132e8 1USAM Fssl@es6[wfs _ 1228.430 1220.430 R5533vtl Lmeoenb 2160 6mi[e _ - 6sz99 - - 2w,YU - 190553 cWe - - - - - 9£010 .1910 H.eeMBeeerplamm.aftakeO 445611 - .36I1 FNUe PER6cmb 51629ie 30254 ],.5,510 Parcel OORwe arrow T10 L0] TW1Reswetl .1,092 - It,2e5 11231 3],.l res.191 25194 12 .Zft 1A2'.4. 655.1 0.172044 3,321,425 saw 296,00 130,010 .2611 4162s15 M. we". 241.A99 6. Dec FY10 FInanclel Repoll wlh We Cubes Unks.3lsx 11162018 29 City of Ashland Departmental Expense Report as of 1 713 1 /2 111 8 (75% of Biennium) rm,T*09, Year 2 Percent Biennium Biennium Paum BlennTurn 6lenmum Biennium Pertsnlm91enniom Ei entllWm malNdmi) .,ended &end.ma Sed'. Expanded Balance Fncumbned AraBeble Butloel OaM Administration Department all. 01V118 Pubrcm wbivb.d00nicee S 5108 s 65,993 30.5% 5 124116 s 170,00000 730% B 15665 S (01 B 45696 no% 5,108 090 305% 124,116 170,000 no% 45,e65 10) eam5 750% 0110 MM19 RM Wee.h.dOerven 17146 50.293 291% 82,433 11 66.7% 41147 51 Or 1101301 1083% 17,145 50,291 294% 82433 12]$80 66.7% 41,147 51,437 n01 1083% 015 010220 Taunem Pa@re6and8uPm 29,204 467,616 62% 72858 611170 113% 130.41E 0 CW.412 143% 29,204 467,616 62% 72.850 611)}0 113% 4M,412 0 418112 143% 0110 %a91 PuWn9 alai and Area. 88061 145062 60,7% 232999 24 OW 803% 5701 5}.001 803% 00,061 45,062 60.7% 232999 250 W] 803% 57'em 57,W1 803% 0110 DIM E rmare0evelopmenl Pewnnol6rnvzn 22.331 71,380 300% W47 112217 656% 52.50 - 5;IYA 536% Maarrhb and 6srif 95074 905631 006% 1,419,039 1]69025 812% 3M. Y239% 01.7% 598205 980211 610% 1529236 1,911302 00.0% 282P. - =Am 80.0% Clio 010000 mumewl Wind Persmntl3enm 214}20 319,711 672% RSA89 69160 84.8% 104,991 - 100,991 &6% Wheahand3uv'm 5905 126599 02% 181 21 252415 720% 70591 Door 61.55] 744% 210,725 06,310 0.7% ]WA10 9Np95 014% 175505 6,07 169510 820% WID Co. seMC Caunerani Pemolmtl3eJ[v MAW 291,826 11 329302 541140 70,06 159,938 159.930 706% wlerehand6e✓m 201595 339,@7 601 MAN Sui 85.7% 134,432 60 11 857% Cebl6ea+m 2? 257 22.668 982% 45193 45.602 99.1% 40 409 89.1% M.740 663,519 519% 1,237,713 1,532,192 801 294.}}9 90 291681 06% 0]10 mm. Meya,&C,n ndl Pemcnntl5eia 44,n0 119,151 374% 112361 217,082 006% 74,nl - 74.721 06% Malehh and 6eriza 3]196 0,011 456% ]B S]6 121,511 G.]% 42,95 42,05 61.7% 02326 10A82 41.1% 2,0 .00] .An 03% 111 - 117A55 653% .10 or. Mm mordion Pemnne18erirza 24o39r ]66,)19 311% 7561% 1162615 000% 529319 528419 590% 84Mhb antl 9erriw 50715 IMA70 476% 160645 25300 713% 61,555 4.10 60,491 712% 269,112 anxi 356% 915.1 1M.8,5 08% 5WP74 4,10 wall 61.1% men 01(119 !pal Pmmnnel9e. MAO 207.103 156% 7105M WA19 3005% 155.501 (00593) 1085% Mabeb antl 5err® 17213 301.1% 59% 0.752 37120 n6% 2nun Y1952 26065 296% 280,106 000293 551% 798260 1X6,116 70% MAN 22,952 2MR35 WA% 0710 Co. Human Remumen Personnel Be.- 157612 093% 509% 45],69] 01678 719% i51A61 151AB1 719% W.b.dS- 37266 169201 22.0% 1660. 298028 557% 131931 19959 111875 624% 191)n 4705% 407% .B,I91 MAW 06% MA15 19,959 MAN 701 07x 5402 HmOM1 BenH6a Fund Weenreard8ervae 202472 5017711 564% %MM 1156)301 01.1% 2,155X!9 210239 81.1% 2,832412 5,017,711 564% 9,317,002 11.657301 81 2.105X09 - 2}85239 01.1% Tn4b Pormewsemo7 1,074270 2,088,580 514% 3,03,90 4,107,188 n3% 1.011310 14011310 753% W..b.dS- 3,974,655 7,800,324 510% 11 16,662,110 ]2.0% 3,025669 1.G} 34721,@2 777% RblBema II257 VAN 981% 45,193 45602 99.1% 109 IW 99.1% Total far Administration 7D7% S 46%307 s li B 4.735,140 372% Department s S,On.4z s 9.94 510 mSA 1 ts,9]1An S 5915200 0. Dec FY19 Finan41a1 Repotl wih tl9B Cuba. unksxl. 30 VIK019 City of Ashland Departmental Expense Report as of 12/3112018 (75% of Biennium) YeerTODeb Yev2 Peanl Blennlum Blennlum Pe-0 Blennlum Biennium Biennium Pe m.(Mennlum Ea enEiWm Met BUtloN B. enEed Ea endi m. Bud.el Ee need Balance Encumbemd Available 9utluA Deed Infarmation Technology Be went ous 629595 n-Teleeu6.n. Pamemei9riSermuA 5 WNW S eID,542 11.7% S 915902 $ 575 67.4% 3 455,61) $ S W 621% Ma a 472,025 613% 1,613$20 75.0% 455358 145169 M as M7% eevne 48206] % 61)5M 1 ",Bes099$95 010 15.0% 2W. 2a4ABO 5M 750% ca,Hm Ouez, P sw 1V,4n5 590 W Capihl MBry 8388 12].405 50% 28995 1560M 095 1961 121017 5.1]5 tlSAS 22.]% 1.015084 4289?)] 452% 3,0.2,701 4.816.095 710% 1?51 300 150,6N 1,102A5 ]11% 0110 020SM m Syeeme Pemeem Pemnn.1e8s d8g16] 1102,110 dJ6% 1,4IQ964 1.098.96, 709% 621,963 621y63 764% abandntl6mrn 68$01 065801 161% 31 669,060 556% 29],]59 95 297?61 I 04% ce Capxuial MOry t] 59 41,400 619% 1884. 69 62950 434% 24.951 260fl % 56A11 1$83311 375% 1,06],932 2,811,115 66 664% &],H] 95 9412<8 W4 66.1% T.1ala P-6, a"""' 610p96 151202 428% 2,02A26 3.54102 691% I,M,%6 1.094556 691% IAatrrebwdsmovs 7WA68 1,711.185 133% 2,430$]1 3X/N0 11.7% 99,117 14550 011$81 760% UPWOutlay 9]4] leases 1li% 41 N2 192.595 246% 145058 5,1. 1399.6 223% Tolallnforma110n Te6hn01agy s 1W1A11 S 3.]98.812 4U% s 4,9501 9 s 11213/0 69.2% S z1%.n1 s 150,690 S ;04603) 211% B.Oec FYl9 Financial Repotl vnh live Cubes links xl9Y 31 11182018 City of Ashland Departmental Expense Report as of 12/3112018 (75% of Biennium) Year-To-Date 1ear2 Percent Biennium Biennium Percent Biennium Biennium Biennium Percent of Biennium Ex endilures (Net Budget) Expanded Expenditures Budget Expended Balance Encumbered Available Budget Used Administrative Services • Finance (non-operating) 0110 035400 Band Personnel Services 8 1920 4,080 470% $ 5,759 $ 7920 727% $ 2,161 $ - $ 2,161 727% Materials and Services 40478 67,026 604% 97072 123,620 78.5% 26,548 26,548 785% 42398 71,107 596% 102831 131,540 78.2% 28,709 - 28,709 78.2% 0110 035200 Parks Services Materials and Services 2,695,950 5391,900 50.0% 7,905,450 10,601,400 746% 2,695,950 - 2,695,950 74.6% 2,695,950 5,391,900 500% 7,905,450 10,601,400 746% 2,695,950 - 2,695950 746% 0110 990110 Miscellaneous M.W.I. and Services 4,326 23,770 18.2% 18555 38,000 48.8% 19,445 19445 488% 4,326 23,770 182% 18,555 38,000 48.8% 19,445 - 19,445 488% 0410 032000 SDC Parks Capital Outlay 44,640 00% 3500000 394,640 887% (152,680) - (152,680) 88.7% - 44,640 00% 350,000 394,640 887% (152,680) - (152,680) 887% 0410 032200 Open Space-Parks Malerals&Services - (5000) 00% 5000 - N/A (5,000) - (5,000) N/A Capital Outlay 1011573 1,417,232 714% 10943342 1,500,000 730% 405658 405658 730% 1,011,573 1,412,232 71.6% 1,099,342 1500,000 733% 400,658 - 400658 733% 0530 033100 Bancroft Debt Service 00% - 00% 00% - - 00% - - 0.0% - - - 0.0% 0530 033200 General Obligation Man as and Services - (800) N/A 800 - N/A (800) - - N/A Debt Service 1,256,080 1771161 709% 3,029,827 3544,908 855% 515081 515081 855% 1,2563080 1,770,361 710% 3,030627 3,544,908 855% 514,281 - 515081 855% 0530 033300 Notes & Contracts Minerals and Services - - N/A - - N/A - - - N/A Debt Service 490155 97865 50.2% 146769 195,479 75.1% 48,710 48,710 75.1% 49,155 97,865 50.2% 146769 195,479 75.1% 48,710 - 411,710 75.1% 0720 030022 Insurance Services Personnel Services 58,790 119630 49.1% 172320 233,160 739% 60,840 - 60,840 73.9% Materals and Services 702,037 982462 715% 1,574,365 1854,790 84.9% 280,425 151,645 128,780 931% Capital Culay 70,410 279050 25.2% 271360 480000 56.5% 208640 670594 141,046 706% 831237 1,381,142 602% 2,018045 2,567,950 766% 549,905 219,239 330,665 87.1% Totals Personnel Services 60,710 123,711 491% 178,07944 241080 73.9% 63001 - 63001 73.9% Materials and Services 3,442,790 6,459,358 533% 9,601,242 12,617,810 76.1% 3,016,568 151,645 2,864,923 77.3% Capital Outlay 1081983 1,740,922 62.2% 1715702 2,374640 72.3% 658938 67594 591344 751% Debt Service 1,305235 1869026 698% 3,176,596 3,740,387 849% 563,791 563,791 84.9% l otal Administrative Services (non-operating) $ 5,890,718 E 10193,016 57.8% $ 14,671,619 E 18,973,917 77.3% _L==4,302,298 E 219,239 E 4,083,059 785% Administrative Services • Finance (operating) 0710 030700 Customer Intonation Services pars onnel Services 309,776 586,103 529% 858,491 1,134,818 757% 276,327 - 276,327 75.7% Malerals and Services 97,763 186,356 525% 313372 401,966 780% 88,594 64,667 23926 94.0% Capital Outlay - N/A - N/A - - - N/A 407,538 772P459 52.8% 1 171 863 1 536 784 76,3% 364P921 54,667 300,254 805% 0710 030800 Accounting Personnel Services 353,862 646,939 54.7% 999,453 1292530 773% 293077 - 293077 773% Materials and Services 46,180 153,294 30.1% 211,217 145,321 69.0% 107113 62,252 44,862 870% Cap Hal Outlay 36,112 51,862 696% 187154 19fi 905 92.0% 15751 76,107 (60,356) 1307% 436,154 852,095 512% 1418814 1834755 77.3% 415941 138358 277,583 849% 0710 030900 Administration Personnel Services 238,571 574,302 415% 637427 973,158 65.5% 335,731 - 335,731 655% Materials and Services 326,710 487,183 67.1 % 707,279 867,752 81.5% 160 473 239.340 (78868) 1091% 565282 1061485 533% 1344706 1840910 730% 496204 239,340 256864 86.0% Totals Personnel Services 902,209 1807345 49.9% 2,495,370 3,400,506 734% 905,136 - 905136 73.4% Materials and Services 470653 826,833 56.9% 1258,859 1,615,038 779% 356,179 366,259 (10,080) 1006% Capital0utlay 36,112 51,862 69.6% 181,154 196905 920% 15,751 7fi107 (60,356) 1307% Total Administrative Service (operating) $ 1408,974 $ 2,686,040 52.5°/ $ 3,935,383 $ 5,212,449 755% S 1,277,066 $ 442,366 $ 834,700 840% 6. Dec FY19 Financial Report wih Live Cubes Links.xlsx 32 1/16/2019 City of Ashland Departmental Expense Report as of 12/3112010 (75% of Biennium) Ymm-W. Yearl 14&M LS~2n! Blenmlum Percent Biennium Biennium BI-ium I'melm VMemo- 6 emmm'. MN BUEgNI BudcN Ea endd Balance Eneumbercd pve6eble Bud et Used City Recorder 0/10 PmmmdServse b ]0,016 3 1W,511 f 335910 651% $ fIIb66 5 3 112,666 651% W bemd Semncee 2196 3669 MM 95.1% 1079 699 ].YO 959% TWIen,Mvder 3 95426 t 2114]1 B 403.012 713% 3 116]15 t 693 $ IImW 711% 6.0ec Bv19 Financlal RepodMh live Cub65Wlko.ls[ 33 62019 City of Ashland Departmental Expense Report as of 1713112018 (75% of Biennium) Year-W.. Yev2 Peecml Blennlum Blennlum Paeenl Blennlum Blennlum Blennlum Pvicenlol Blennlum H ffld Wme M.A.d,.1 @ endN Es mdl.- Nd'. Fa e,d. Bilanc Encumbeetl Anhble Budget B¢N Police Department Ova W03D Admml,o-d.n PenonneTSe $ 160,10 $ 320,121 502% S 169891 5 629,,475 746% 5 159,501 E S 159,501 746% P..b and S..i ]5889] 189855 454% 1,021,191 1,40,454 70A% 43126] MAM 150,605 892% Ca'MMI Y WA , WA WA Ste,9]2 1f0911e 180% 1491,05 2,.Ws 717% 590,04 200659 ]10,106 e51% 0110 ~11W SupPatl Pemonne. - BIO 766 1,104)69 493% 2,166,491 3} Wd 111% M60] 863,603 141% Mabre6and0erv'mn 118850 288209 412% ]71]91 510.150 687% 169356 16634 152812 711% 959616 1,992,575 482% 2,8]7,BB4 3,870&4 733% 1,502,960 185]1 1015426 737% 0110 WIID3 oPealCn9 Pewnml5emec 1,968,102 3,901,453 492% 5,101,931 1,47$32 72]% zMe.051 2,026051 72.7% M1Ulereh and 0erirtea dE 11 974,55 44% 1332551 1,874,400 71.1% W 843 11257 530580 71.7% 2$9081] 4,958,508 482% 6]N,458 9,]02,]52 72A% 2567891 11251 2556638 723% Te l Pawnbwdssee 2.MXe e,DA21 0,3% % a318185 11,381,521 7]2% .],049,5 ],8592]8 MabeYantlerri[n "'im 9Ua,151 8,0.51616 0 8,6816,112 3.810,601 105% 1111,61 350118 8]9,014 786% CapRil WBay WA WA WA WA WA Total Police Department f w,%2 S 8oeamq 140% $ 1156819 S 15250,125 MM S 4,191,690 $ 30,118 f 3,89150 715% I B. Dec FY19 Fmmdal Rep dMh We Cubes Wks also ,~4 11182019 II City of Ashland Departmental Expense Report as of 12/3112018 (75% of Biennium) Year-Wac Yeer2 Pmcent Blmnlum Biennium Pawnt Biennium elennlum Blennlum Peemnlaleiennlum mtllWm WEludgO & ndetl Es mtliWm Bu,'. Fa ntletl M= Fncumbmd M.11We ButlnAUvecl Fire Depament 010 U= opalons Pasennel5xrtn S 1B7a65 $ 2XIN6 043% S 5,121,626 f 6,218,568 633% f 1.048,942 S f 1,04392 832% Nalabban!Sm 591,633 191.328 482% LMM9 2,73,94 232% 682,325 14521 452,80 03% Capi0W6ry 122363 WA 22366 WA P.3M (7)3661 WA 2,471M 4075A19 046% 6,880361 8=512 613% 1,043,951 44$24 1A19311 835% 0110 WtYA Emm9enrySwko Penamtl5¢nre5 1167J50 3,018M7 120% ],]29L9 5,121A18 6.8% 1.251.591 ~ 1,251391 046% I/abrel anESwma 26,614 wAa9 412% 056351 IZ Xs 694% 318,014 - 320074 69A% 6a'awmary WA WA WA 1,5]3964 3663686 419% 4=713 6,356,41 665% 2,129611 - 2.104.621 65% 0110 07M. Rrestbtalew Pwcnntl Sarin 182,030 406205 46% 51386 MA28 696% M4,125 N4.175 66% i Ma.b.dS- W1609 1.99306 322% 20'p W2 3320A16 6.0% 1W.474 .Ng a 26991 926% 82]6]9 2,398188 342% 3541,25 4,116A74 617% IA74AA9 1,09346 475,182 65% M10 m516 Ne8L8e Safe MAelon Personnel Semm 173807 310,162 552% 478]93 619,210 1)2% 14136 141]6 232% i slabncz.d mim 27M3 loon 235% ias 60 101 am 600% M536 8,60 6A70 WB% M,30 419241 490% 67A61 001152 133% 20A91 aw 20514 744% Totd P-ssd Smiv 3,50362 6,668,120 52.6% 9533(81 13698,160 25,1% 3,161A69 3,161,069 751% MsWabantlS 1528]69 3W48 N.5% 4,729MI 7,168122 650% 24 fi% IMM 1,145.132 81.0% Gp6tl W6ay In361 WA ".sas WA !713661 QT2 eau WA Total Fire Department f 51WA21 S 1o.5A9m 42.M f 1p11.1A i 19,866102 72S S 5,523162 S 1,MW S 4229.135 78.7% 6. Dec H19 Finandal RepadwT Um Cubes Dnks.alax 35 11162019 City of Ashland Departmental Expense Report as of 1213112018 (75% of Biennium) Ye.J. Year2 Fttcenl Biennium Biennium Percent Biennium Slennlum Biennium Percent of Biennium Expenditures Md Bedyen Expanded Ei endiWm Bummer Expanded! BrImL Encumbered Aveilebl8 Buddi Public Works Department oil. 001. Cemelm, poreem lSenicn S 114A65 S 248506 452% S MNA 5 467,554 71d% E 133,621 E 3 133821 211% ui and SVrcre 1NAIS MA55 522% 2M 1]9 ]%314 212% Bend 1 69,2)5 24.2% cap.ramry Memo 0.0% - Ulan 00% ]o.ws 30,000 00% 2NA6 400560 40.1% 593581 851,278 203% 253,392 1 253)96 203% 4100 U. Gcounda Maintenance Nakrek and Senicea 724 28 253,00 49.0% 372375 501900 242% In 525 1.274 122AM 215% 124426 MAN 49A% 38525 501,900 732% 129,525 1,224 122,02 215% @B] all.. SYeetcpereWna PemanelSmicec 426616 1,%47475 397% 1$27312 1.929122 662% 651,860 661AW 662% AUlerek and Same. 240330 2,196,5 732% 2,131316 3,589;20 59.4% 1.49,904 28,321 1115532 65.9% Capihl(.Lday 2472E 12854255 19% S205P 13.122535 4.3% 12.006,98 324,052 12262;12 68% OeblSance 72,631 125211 560% 440460 493040 893% 52580 52$90 69.3% 118864 1621.). 92% 1,419629 19166922 23.0% 14.269,%3 S6,429 11,82013 Ml% @W OU9At SOCTrane,mand- ua@rebandSmame 36469 111 172% 80528 250060 322% 169,48 14.459 155013 68.0% C.'red Wtlay 1,..no 00% - 1,948220 0.0% 1948220 - 1,s46220 0.0% Ohw Fnania9U.m WA WA - WA 36169 2,151652 12% 00528 2.196,220 3]% 2.118192 14,459 2103733 43% @6p ma'. uor. 14aNi¢b and Smi- WA - WA WA WA WA WA @a3 Usno Nryorl MaNreb ead Smirea tt,63 191,483 32.6% 305;29 425380 219% 119,451 81,141 M310 910% Craadl Iy 6.4II 224591 23% 0.61 312,000 141% 262069 10,1'5 251,5M 194% Debts. 19 8 38.99 500% VAN 27,025 25(a% 19221 19221 250% 92,82 500.413 194% 402.254 814,455 00.1% 40GA91 92,515 309,95 820% 0010 .1. FaciliyMalnlen.- Pawnnelsora. 165,169 323.218 51.0% 4Rd61 636010 251% 158549 1584549 251% M1bNreb and Swim 242,600 439352 551% 696,333 1,095,90 820% 196)52 142808 53,949 951% ce'la Wtlay 17526a 5SIA02 312% 451451 68,00 539% 3m,see 12,008 661241 56.0% 56022 1,E4,62 44.0% 1122)45 2,669,100 21.1% 241A55 150616 581230 27.4% 0620 . Wtle Comma don pameard6ervi- 63.001 210,025 30.3% MAN 38520 619% 14CAM 148,89 61.9% Maleleband Ulnae 41164 2% US 162% 140496 35],00 392% 213,184 98 213MI 398% 105,1x5 465,123 22.6% )28,650 238AM 513% 368030 96 359041 513% M 09190 weer-SuPPy Penonnd NM- 29.494 6098 490% 81,248 111930 226% 38682 3002 726% Makrabard Service )00,368 231,052 422% 254186 1,126520 64.1% 422AM 49,484 3]3.121 683% Capaal QiBry 22?060 11594502 216% 474808 1,46200 315% 900,042 209,135 190502 864% Debt Servim 9,200 627223 15% 18,6s5 66,79 29% 618023 618,073 2s% 610,123 216284003 221% 13294527 3302000 312% NAl"1 838,619 11%262 61.0% 0020 WIM Wa1m01abibumn Pmonnel an im 526,100 1246456 4226 1523,163 22,13216 679% 220x53 2%.053 679% MaN1¢b and Serv'em 111154926 2249192 496% 3,108,220 4242.006 233% 1,16366 47,082 1@6'49 24.4% Oapiacutlay 1,172245 2,260,066 425% 1.234330 3,Js.150 522% 1,22,20 779226 W. 044 252% caps riw 212303 34316 672% 181 % 521.101 813% 110002 110,02 613% 3,006,28 6598,919 462% 680511 101399553 Ease 3,59,M2 826A64 28898 2'1.8% came Milan WtleTretlment Plea Pemmmd3smn- 312.823 226,128 4x.6% 910)99 419,104 690% 406505 408,305 00% Ma4iaband S.n,- 3155% n9,132 405% 90,555 1,323,132 662% 46526 145,749 312,828 289% repial0u6ay 36106 21,083591 02% "5A15 21691400 30% 21,04516 82609 20,166596 2.0% OeblSmie 104 n 141]92 242% 245]16 282.17 82.1% 36,461 36461 BTA% Trani 22.230240 34% 2,71105 24,665,813 110% 21053822 1,@4868 20,929,189 lake Wr0 pale" WaleimprovemeMSOC dearek and 9en[n 121498 00% 3.502 125,000 2A% 121,498 121,498 28% Capbl Outlay 101102 3....425 26% 446211 4,056,348 24% 3,258132 1250% 3,503,003 113% oebl5eniw 96438 11laello1 54.1% V9260 WA 1229/661 12292661 WA 193.725 3,800,095 53% 60028 4,181.)46 119% 3,600,320 05.4.4 3,425,315 18.1% W20 ..a war"DC DeblSema 33120 396224 Bd% 61 65 430369 15.6% 36104 363 IN 156% 51,120 396224 Bd% 9265 130369 15.6% MAN - J6,1M 156% 6. Dec Rig Financial Repad iM1 lee Cubes i nksalsa 36 11192019 - City of Ashland Departmental Expense Report as of 1213112018 (75% of Biennium) YeaHa-0ab Year2 Percent Biennium Blennlum Pvcmt Biennium Blemlum 01"Hum Peacentm Blennlum Ea dmu m s Met BUdgen Er enued Ei entliWm Budget Expanded Balance Enmmbeetl Ave6e1ale Budgm Used x7d were WaslerMColleNene Penmentl6ev® 340151 ROA13 .6% MA1fi 1216,)]5 002% 210,759 240,759 son Malelahand9rrvim 803679 1,42,706 453% 2.355,478 3.327,26 700% 971,27 1,175 970.551 54.0% Cepu Odtan dABe 121],5]5 on 631,461 1,WA50 215% 1213106 - 121e.IBfi 215% Po016mre 53661 71.981 746% 126339 106% 07,3% 18317 18.317 87,3% 1,198,895 ],643,1]5 329% Manias B,Y1358fi 60.8% ;01290 1,176 2.63.114 608% M75 mile Wesleralernealmeninuml Smsude Swim 372,687 754992 494% 1.091897 1,164203 ]]9% 382,30 392306 73.6% Male%§and6emm 816216 2,110.049 404% 2.127.7a7 4,021 M0 618% 1,294.073 298,930 M,10 75.3% Capihl Nary 218,188 33225]9 Us 1689,109 4,793500 353% 3,14391 66,186 3,030205 366% D&ISmna 198060 2.44012 98% 1,808,612 3732624 484% 1,926012 1926012 484% 1.60210 8,371.932 199% 7305,396 14,012,167 32.1% 6.706,781 366,116 6,341566 X]% 0576 . WeatnYV Rewbune ASIDC CaptONary - 1961 00% - 1,961 Box 19fi1 - 1,961 OD% Du616errix 45514 00% 45.514 OD% 45.514 45.514 00% d7475 00% - 41,115 00% 41,115 - 47,475 00% W75 BOOM WaItemeta(repravementSK Mau&k and SmAmI 8,360 167,692 38% 13,E69 175,000 7b% 161]31 1,588 159)0 81% Capw Ouby 3637650 00% 3.837.560 00% 3"Ma 3937550 00% 6,360 1,005242 02% 13,669 40125e 03% 3,999891 1,508 3997294 04% OSW MM 91wm Dreln Penonnal 6eniw uasr 354%62 429% 476369 696653 .4% M285 - 20285 04% Wlb¢h and6mixs 10AU 3311,41 43.9% 425,687 613AW 694% 187AM - 18)313 694% CapBAWaey 10,327 ISOAM In% 184327 190,003 122% 131A73 - 91673 122% Dedtani is 11125 4.151 916% 23474 24 SM 050% 1636 1,026 958% UUM 881.019 387% M3 me 1,d&29 639% Se351 - 51036] 616% 003 m61e 9DC91om Neln Maumee and S. 2.936 158,40 19% 9103 Meow 31.8% 15566] 9],]03 nwa 90.9% CapitalNaay NIA WA WA 2,636 15844% 19% 9z,M] 250AW 37.8% 155,557 9;703 sew 909% OH0 suloo fiuppml Penonnd.wim 85920 1,655,431 519% 2354,612 3,150040 747% ]96228 7962f8 ]4]% Maids and M im 152,006 228AW 65.4% 41a 565 493,422 M4% ]605] 4.10 72.113 MA% CapAlNary WA WA WA 1.011208 t8GT74 53.]% 2,7)1,11] 3,1262 ]60% 073.m5 4.]0 060311 763% 0130 MI. PurcbaaNAlAa9uBl8on Copied NLry 826636 2.163332 382% 151230 2848000 511% 1336696 1.541.065 305.811 083% .N .AN 2,163,332 38.2% 1,511,]0 2,846,000 51.1% 1.336696 1,W1,m5 305,611 894% 0)b MX0 Equipment annN6wim 843 60fi825 46% 09,915 1,158,556 13.3% 3064341 309311 733% antl Sandman eU d69,Ofi] 1,121.900 4116% 1,159919 2,017,816 613% 658,837 21.075 631,762 685% Managed CapiAI NBry WA 158511 1,].34.]25 b1% 2% 22mj31 ],1]6,412 695% S% 968,48 24,m5 90,163 103% Tara - Paeamel5emzs 3,60° 166 7A73308 ".7% 10580,191 11,279336 716% 4.168,1e 4,168,160 716% Mabee and 6mv[n 5671,06 13,594.006 410% 16362065 24,365,015 61.1% earnso 1.48139 804.011 719% ce,a Naay 30MA75 55,324,753 56% 7,T70,485 5001630 129% 62244A78 4,070366 48,166513 197% Debts.- 832745 3.10638 02% 3518.Y10 6,455,814 San 1.896.190 2MeIN 51.9% Total Public Works f 13164,01 S 00542705 163% 5 39259961 f 105,638529 36.0 f 67,302368 f 5256e5 s 62"5063 412% r 6. Dec FY19 Financial Rfiphrtvnb lira Cubes DBFixin ,37 11162019 City of Ashland Departmental Expense Repast as of 1213112018 (75% of Biennium) rarreDne Yeer2 Patent Blennlum s'.1- vecem Biennium Blennlum Blennlum Pertem.1Biennlum Ea entliWm WBUd,,0 Fa ended Fi endlwme Budnel Ee endetl Bat- Fncumb-d M.H.F. Budnel YeM CAmmundy Development De aliment mm .rm S.w scan. Na b.dBaJaee 131000 133910 Iwb% $ Mew 8 267,940 1WO% 1 an) 1 1 Iml 103.0% 1%,000 133940 lwb% 268,000 267,940 1000% (W) - M 100.0% 0110 PfNW Rennin9 .10 P-nntl8erime 1 612942 S IA%nI NA% 1 1,192,478 1 2.529100 709% S 7MA24 S S MR24 703% Wbubkand8ervae 1591w 6]6.114 95% 513415 1.030 Me 498% 51e em 8,918 SWAM 50)% ]12,102 2,42505 04.1% 2,Y5A92 3.559.669 Us% 1,2N.M 8,913 1)41460 650% ou0 .2WO Bmldm9 P-n ,Sw , M.128 629261 W14 516162 920,495 55.1% 404,104 4W,1ID 561% Wn t.dsa 135,492 14583 931% 5839 55940 95.1% 9.091 M258 R5.1F61 1045% 3W 6M M.W 166% 1,Ob5)11 1,479935 T[.1% 411,221 4$58 3289. 74d% NO MW Houl~g Pe nrel3aurn WA WA WA Wtuzb.nd$. 300000 W,351 815% Yk 000 366,351 819% 6fi351 66041 019% ..Cm 366351 WA M000 366151 819% KAM - 0,351 81.9% 024 RHU C09G Pawtme8,e Y2.W0 3;139 .6% 52761 Q'WO Me 10,119 - 10,119 03.9% . b.d8en"ree 49653 30]514 161% 132 3w M 91.0% 25].961 W961 040% ]1)23 M.A. 21.1% 185,704 153,785 Qa% 2.081 - 269,001 409% Taw, P...es'nwv ML.145 2,011)21 428% 2XIA99 3,512,615 613% 1151.076 1,151,026 671% uawm..d3avFe, n& AO 11423603 470% 1700707 2615.005 675% 3.2m 13175 807.18 691% Total Community Development S 1.., S y639,824 41VA S 026107 S 6.19..0 6).3% 1 2.001,373 $ 13}]5 S 1.94.193 680% 6. Dec FY19 Finandal Reponvnh Ova Cubes Wks.aL9x 39 1]182019 City of Ashland Departmental Expense Report _ as of 1713112010 (75% of Biennium) Yev-Wale Yeer2 P .mt Bbnnlum Biennium Percent Blanton Biennium Biennium Pvicentol Biennium B endiWm MtleudgN se me. Ee endlWrce Budc. Ee ended s'i'ne EnmmehRed emseble Bixect Umd Electric Department lam "Bore amsmi.8"br PaemmiSeuim $ - S - WA S f - WA S - S - S - WA Mabehmid6min 3',59,789 2]24,153 46.1% IOA17AU 14.981925 ]23% 4,159,]63 25$18 4,1)9,(55 764% Cenc W5ry We WA WA 3,559,269 2,M 153 46.1% 10AI75n 14,901,925 n2% 4.164,]63 25$28 4,139AB5 22494 re. 111. neMCDlebibuim. P...el6env+.5 196N1 2,919,196 415% 3,5MM5 5161,710 We% 1,2435045 1,243,015 66.8% w.bwdSm&es ;001,129 3,932,005 550,1% 6]03,145 8$505020 26.5% 1,936,125 0,466 11139.010 273% Qmwoury 31264 250,142 45% MA17 969900 29" 649,18] 698,18] 290% 3270$35 2,6]9Ai8 422% 10,1"" 14,12])(1 69.0% 4,)59$83 62.466 4,301,f08 203% 1650 112100 Mmunic Teememlelbn MAmebend$erviv 453,226 1,610,101 MIA 1,]45,122 2$3105 WA% 1.INM 1,186408 "A% 4W,U6 IM01M 22.2% 1,3455037 2531,1]5 0.1% 1.IW.400 - 1.16/00 531% Tolele Personnel Se"'s I.MSMI 2,900106 415% 3,520A65 5261)10 669% 1.243MS 1,503,845 669% Mabrebends. 0.014A95 1],301.841 452% 10,465,2M 25,252,900 712% 2.202246 92,244, 2,191,502 721% c,mucs" 32764 760247 4,5% 200 nP 969,000 29.0% x%.183 W.183 26.0% Total Electric Department S ],RI,1W { 11.0050]25 420% f 22,2fi2}15 f 311416,690 646% S 5021995 { B2.1M f 91fiM,91 69.9% i 6. Doc FY19 Financial R6peawih eve Cubes tlnksxlsx 39 111MD1e City of Ashland Departmental Expense Report as of 12/3112018 (75% of Biennium) Y<nnT,D. Yne2 Pc<enl Blvn Blennlum Pacenl Blen Blannlum 81.nlum PercenWRI.,I- Ee endi.- Mel BudgN) Ee ndW .,H11- 6udnel . endW Belanm En-b-d AreNbb Budma neel Parks Department a2u 12moo P.0, Dlmnen 0211 12130 Pmonnv18¢ 5 ,IZ2.187 f 2,761,716 H.6% $ 3,512,00 S 5."5880 696% 5 1,5M,550 S $ 1i2$W 696% hU4mbandSx+ 690$79 IgmJ ".0% 2.469.01 3.569]53 692% 1,098,765 sa," 1,090$01 7D6% OeP9l Outlay 24900 15,169 150.1% 2051 20.000 1443% (06611 189611 1"3% 21n.nG 4713$29 H.7% 6,011,900 8,666,SJ6 696% 2,622,453 W,263 2572,190 70,2% 0211 VsKO R-aknMlslon Pamnncl8erreze W.1J0 1189.716 363% 1,496,150 1,111,036 613% 945,586 WAS 613% W.b.ds.c 178 " 363995 186% gas" 765519 756% lugs 61324 in., 037% M,459 16.711 ]0.9% 2690390 3,193.565 64.7% 1130$52 61324 1.9009a 666% .11 12M GollDMd ].n Pmmnnol6wuiwa MAP 163,067 420% 50AM 848,828 90% 280,190 80,190 620% Wal and8 , 74,219 17712 417% 21DSa 314269 90% 1N,693 3,03] 1N,656 660% L,Mmb, WA WA WA Z]]A91 .6 ,n 419% 3]9214 1.1Q,03I 6]L% a3683 3AJT 38Da46 623% .11 1. OP P-, S- WA WA WA Wa .h.d Ue 1632] 92,246 1]]% 71,001 IM OW 494% 75919 21630 90,289 53.8% QP0 MI" 10,372 4,550,794 10% 30],]35 4912,157 64% 4,504.4M 63,TI9 4,450614 73% 62,699 4.ww 14% 381,16 4,462.157 27% 4,58031 76.108 4.390933 92% 0]31 121903 Equipment MaSiah nntl 5ervva - WA - WA - - WA GpeaIW5a7 70.903 1"290 491% 376613 4WM 83.7% M307 73.387 61.7% 70,903 1"2W 491% 376613 4.,0.9 037% a,307 - 73,387 07% tl1n Pemonndsom- M... .dS. 1,9]9,1]1 4,]9,499 416% 5,5]9910 6336114 669% ,BM3 2.)36,326 666% Malehm 6erv'rm 1,131,459 2594,46] 436% 3,321990 5=907 690% % 138251 ,426,]99 713% Cap~lQilry 141305 4,]10253 30% lIJ 09 5162.19 1].5% 4 W569N. 948 One 4$15,170 115% Total Parks Department f 3.251.9]3 $ 1;"2249 P.m f 9,610.026 S i61WN2 533% S 6]50316 S 190032 f. 8,90]281 53.3% III e. Dm FY19 FnanGal Rspoe Wh lNe Cube. unk9.Alm 40 11182019 City of Ashland Departmental Expense Report as of 1213112018 (75% of Biennium) YearvTa-0ete Yev3 -ca", F7--,-n,!. lum 9lennlum I-al elenalum Eandedum Biennium Pv¢nlalaiennlum Ea .ad Rleleudyep Ex ",led! m utlgel Ee entletl Selene Encumbered A-161e Sudael U,N Peaonnel SCrrcea t],11Ib18 36,399b]9 q.t% 18]50981 6],603A42 ]15% 19,831]]9 19=1,379 ]15% Ifite¢h and Seees 24,606,1]8 53,9]0148 456% ]3591,135 102915105 711% 39p61010 5,930,301 Kjl],]69 ]52% Cnpm.8, 4395,]86 62,640,1]6 ]0% 10,766,156 69,030,568 15.6% 59144]90 4180980 53,963,110 31.6% OeEl Bence 3,160$3] 5,636,331 NA% 6,569,509 10,341803 65.1% 3430550 - 3,G0580 66.1% $ 45.309 19 E 155546,4]4 W5% E 139.487.001 E 249833515 558% E 110160,419 E 8,101.281 31f/[.159.1]5 591% 6. Dec FY19 Financial Repedwih Us Cubes Dnks.xlsx 41 11162019 Council Study Session February 13, 2019 Agenda Item Budget Calendar and Process From Mark Welch Administrative Services Director Contact Mark.Welch(aDashland.or.us; (541) 552-2003 Item Type Requested by Council ❑ Update ❑ Request for Direction ❑ Presentation ❑x SUMMARY Review the proposed Budget Calendar and Process for the upcoming Biennium 2019/21 Budget (Starts July 1, 2019) POLICIES, PLANS & 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 After the Biennium 2017/19 Budget the City Council, Appointed Members of the Budget Committee, and Staff recognized a need to completely revamp the entire budget process for the City of Ashland. The new proposed process provides a start from scratch approach and provides an opportunity to improve the material and meetings. The BN 2017/19 Budget process did not allow for the level of input from the Budget Committee that should have been provided. The reason for this was a stale process that did not meet the needs of the committee. The City relied on the process followed by every other City in the State of Oregon. The City of Ashland does not wish to follow every other City in the State, but wants to ensure a process is created that meets the needs of the Budget Committee and the entire community. The proposed budget process begins in a very new manner. Before the Budget Message is delivered, the budget process is proposed to start with department presentations. These presentations would illustrate accomplishments, goals, and future challenges each Department is focusing on as they develop their BN 2019/21 Budget. The focus of these meetings is educational in that they will provide a more detailed look into operations, and would not be budget and funding focused. It is my hope that these presentations set the stage for funding discussions, but also that these meetings provide an improved communication opportunity for the Department Heads to provide an update on their operations to the Budget Committee and community. The next phase of the budget process proposed involves even more changes. The first being more proposed meetings to ensure the Budget Committee doesn't feel rushed during the process. The proposed meetings will move focus away from departments a fund and expense/revenue category basis. This approach hopefully improves understanding and provides more analytical analysis of the budget information. While this approach is very different, I personally feel it will allow for a better process. Public Works for example is a not an easy Department to understand. Public Works as a Department has a budget in the General Fund, Central Services, Water, Wastewater, Streets, Equipment, Capital Improvements to name a few. These Page 1 of 2 CITY OF -ASHLAND different funds have drastically different functions and revenue streams, not to mention different operational needs. It is anticipated that the new approach will focus on each operation the City provides. The other area that will be updated is the City's actual budget document. The current City budget document meets the requirements of the Government Finance Officers Association (GFOA) Budget Excellence Award. With changing technology, the traditional budget book does not meet the needs of any user, those being policy makers, budget committee, staff and the greater public. The new budget book will improve upon best practices and provide a mechanism that truly addresses the four main intents of a budget book while still being eligible to receive the GFOA Budget Excellence Award. Those main intents being: 1. Communication Device 2. Financial Plan 3. Policy Document 4. Operations Guide To ensure that everyone understands how to comprehend, and use, the new budget document, I am proposing that we meet and review the budget document before the first official Citizens' Budget Committee meeting. The idea behind the meeting is not to discuss items in the budget but how to utilize the new layout. I am also proposing that we hold open houses for the public to come and become familiar with the new layout. These meetings are proposed to happen the week or two before the first Budget Committee meeting on April 1 Oth FISCAL IMPACTS N/A DISCUSSION QUESTIONS Should the proposed process be followed or are changes required? SUGGESTED NEXT STEPS Implement the process. REFERENCES & ATTACHMENTS Attachment 1: Budget Calendar Page 2 of 2 CITY OF ASHLAND City of Ashland BN 2019/21 Budget Calendar The City of Ashland operates under a Biennium Budget, with the new budget starting on July 1, 2019. The Following Schedule on steps being taken to complete the budget are as follows: Early February: Meeting with the City Council and Appointed members of the Budget Committee to review the 6a' Quarter Financial Report, Budget Calendar, and the Budget instruction that have been provided to the Departments. Meeting to Review Council Goals • Note: This might be an appropriate time to discuss the year end estimated for the General Fund, Parks and Central Services • Also, provide a summary table of the Cost Allocation Plan and changes along with the more complex spreadsheet that shows how each cost center is charged to each department. February 1: The Finance Department completes the personnel costing, General Fund non- departmental revenue forecast, as well as input all internal service fund charges February 4: The City of Ashland launches its new Budget software and provides Department with targets to ensure a balanced budget with a long tern focus on Financial sustainability. Starting the week of February 18/25: Departments meet with the Budget Officer, City Administrator to review proposals. Starting the week of March 5: The Budget Officer, City Administrator and potentially the budget working group meet to discuss the budget. Budget Working Group includes Mayor, Council Chair, 2 Members of the Budget Committee. Week before Budget Message delivered: Meetings will be established to review and train members on the new budget layout and how to use the tools we have available for analytical review. Potentially April 10: The Budget Message is delivered to the Budget Committee and the official budget process begins. The proposed Budget Committee Process: • Beginning of March: Departments present their goals, objectives and challenges to the Budget Committee: These meetings are for education and a review of operations and items that might be included in the upcoming budget. These meetings are not budget meetings and no budget items will be discussed. Potential Dates: o March 6 I o March 13 o March 20 • Meeting 1 - (April 10): Kick off the Budget Committee Process with the Budget Message. At the first meeting we will present major citywide assumptions, and the high level expense category review. Items to be discussed include Personnel Assumptions, Cost Allocation for all Internal Service Funds (Central Services, Facilities, Fleet, Insurance) • Meeting 2 - (April 17): This meeting will focus on Enterprise Funds and Special Revenue. To improve the process, we will be asking for general support of these budgets at the end of the meeting. Support at the end does not mean anything official and can be reopened but it is important to focus on other items. • Meeting 3 - (April 24): This meeting will finish meeting #2, or will start the discussion on the General Fund. The discussion will start with a review of all revenue, both departmental and non-departmental. The discussion will then head into the major expenses categories and items that impact each Departments Budget. Once this review is complete we would then discuss the General Fund Departments and the items that were eliminated in order to balance the budget. • Meeting 4 - (May 1): Continue General Fund discussion or have an open dialogue as the deliberate on passaging the Budget • Meeting 5 - (May 8): As needed 5121 or 6/4: City Council Adoption Things that have not been scheduled and not placed on the Calendar: 1. Capital Improvement Plan: The CIP is working in tandem with the Budget Process but will need to be adopted by the City Council. The CIP can track with the Budget and same adoption. Council Study Session February 13, 2019 Agenda Item City Council Goal Setting From Kelly Madding City Administrator Contact kelly.madding(cD-ashland.or.us; (541) 488-6002 Item Type Requested by Council ❑ Update ❑ Request for Direction ❑ Presentation ❑x SUMMARY The City Council has produced goals that staff will use to develop the 2019-2021 biennial budget process. POLICIES, PLANS & 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 City Council held two goal setting meetings on January 18 and February 1, 2019 and developed goals that will be used by staff to develop the 2019-2021 biennial budget. The goals will serve as the filter by which the Budget Committee will evaluate the budget. FISCAL IMPACTS It is unknown at this time how the City Council goals will affect the 2019-2021 biennial budget. REFERENCES & ATTACHMENTS Goals to be forthcoming. I I I Page 1 of 1 CITY OF ASHLAND