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HomeMy WebLinkAbout2022-06-14 Special Council MeetingCITY OF -AS H LA N D ASHLAND CITY COUNCIL SPECIAL BUSINESS MEETING AGENDAS Tuesday, June 14, 2022 View on Channel 9 or Channels 180 and 181 Charter Communications or live stream via rvtv.sou.edu select RVTV Prime. HELD HYBRID (Limited In -Person Social Distancing Seating and Zoom Meeting Access) The Special Business Meeting will be held in Council Chambers, 1175 E. Main Street. Written and oral testimony will be accepted for public input. For written testimony, email public-testimony(ir ashland.or.us using the subject line: Ashland City Council Public Testimony. For oral testimony, fill out a Speaker Request Form at ashland.or.us/speakerrequest and return to the City Recorder. 1:00 PM SPECIAL COUNCIL *BUSINESS MEETING* I. CALL TO ORDER II. PLEDGE OF ALLEGIANCE III. ROLL CALL IV. MAYOR'S ANNOUNCEMENTS Land Acknowledgement** V. APPROVAL OF MINUTES Minutes of Boards, Commissions and Committees*** VI. SPECIAL PRESENTATIONS & AWARDS VII. PUBLIC FORUM VIH. CITY MANAGER REPORT IX. CONSENT AGENDA X. PUBLIC HEARINGS XI. UNFINISHED BUSINESS 1. FY 2022-23 General Fund Budget Status, Recommendations & Staff Direction • City Economic & Deficit Status • Organizational Staffing/Structure • City Commissions • CIP Budget • Surplus City Property • PERS Liability Accounting • 2022-23 Expenditure Adjustments & Management Recommendations XII. NEW AND MISCELLANEOUS BUSINESS XIII. ORDINANCES. RESOLUTIONS AND CONTRACTS 1. Second Reading of Ordinance No.3209 Relating to Transient Lodging Taxes; Amending Ashland Municipal Code 4.24.070 2. Resolution 2022-14 Allocating Tourism Grants for FY2022-23(moved to a future agenda) 3. Resolution 2022-15 Adopting the Allocation of Restricted Transient Lodging Tax (TLT) Portion for FY 2023-25 Biennium 4. Resolution 2022-13 Adopting Miscellaneous Fees and Charges 5. Resolution 2022-17 Adopting a Supplemental Budget 6. Resolution 2022-16 Adopting Financial Management Policy 7. First Reading of Ordinance No. 3210 Relating to Notice of Meetings; Amending Ashland Municipal Code 2.04.020 (moved to a future agenda) XIV. OTHER BUSINESS FROM COUNCIL MEMBERS/REPORTS FROM COUNCIL LIAISONS XV. ADJOURNMENT OF BUSINESS MEETING *Items on the Agenda not considered due to time constraints are automatically continued to the next regularly scheduled Council meeting [AMC 2.04.030.(D)(3)] "LAND ACKNOWLEDGEMENT We acknowledge and honor the aboriginal people on whose ancestral homelands we work the Ikirakutsum Band of the Shasta Nation, as well as the diverse and vibrant Native communities who make their home here today. We honor the first stewards in the Rogue Valley and the lands we love and depend on: Tribes with ancestral lands in and surrounding the geography of the Ashland Watershed include the original past, present and future indigen m3 ous inhabitants of the Shasta, Takelma, and Athabaskan people. We also recognize and acknowledge the Shasta village of K'wakhakha—"Where the Crow lights'! --that is now the Ashland City Plaza. ***Agendas and minutes for City of Ashland's Boards and Commissions meetings may be found at the City's website, https://www.ashland.or.us/Agendas.asp . Use the View By box to select the Board or Commission information you are seeking. In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Manager'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). City Council Role Call Date 06/14/22 Called to Order 1.4PM Adj. , S MEMBER PRESENT ABSENT EXCUSED NOT EXCUSED Mayor Akins Councilor Hyatt vle- Councilor Graham Councilor Moran f Councilor Seffin er Councilor DuQuenne Councilor Jensen Purnose: 0(d. m n - u t) ! -rL-f I CVa, rt. ' A`Qa.4 Yes No Abstain Mayor Akins Councilor Hyatt Councilor Graham Councilor Moran �/ ' Councilor Seffin er Councilor DuQuenne Councilor Jensen pn er ( `''�� Purnose: kze 2b�a -15 9-N6Cleci TL-T t N\jai - I brawo Yes No Abstain Mayor Akins Councilor Hyatt Councilor Graham Councilor Moran f Councilor Seffin er Councilor DuQuenne Councilor Jensen Purnose: Q,P -5 1 1vl l%A- ePuS Yes No Abstain Mayor Akins Councilor Hyatt Councilor Graham Councilor Moran Councilor Seffin er Councilor DuQuenne Councilor Jensen Nno�-4 a0d�tj,,f/ M,, � 0� Y�'2d City Council Role Call Date 06/14/22 Called to Order PM Adj. BER PRESENT ABSENT EXCUSED NOT EXCUSED Mayor Akins Councilor Hyatt Councilor Graham Councilor Moran Councilor Seffin er Councilor DuQue Counc' ensen Purpose: c5 o?6ad9 tql �T �0+19- 'h k� Yes No Abstain Mayor Akins Councilor Hyatt Councilor Graham Councilor Moran Councilor Seffin er Councilor DuQuenne Councilor Jensen Purnose: '� A24 � 116 1�/1. MGM r WI C-4-' 1�,VtSQ.I(l� C r�,rMov►� Yes No J Abstain Mayor Akins Councilor Hyatt Councilor Graham Councilor Moran Councilor Seffin er Councilor DuQuenne Councilor Jensen Purnose: Yes No Abstain Mayor Akins Councilor Hyatt Councilor Graham Councilor Moran Councilor Seffin er Councilor DuQuenne Councilor Jensen gic Inc CI TY OF ASHLAND J AA f, IVA VIA Mayor and City Council Special Called Business Meeting June 14 Strategic Choices - Agenda • FY 2022-23 General Fund Status & Recommendations ✓ General Fund Deficit Status ✓ Organizational Staffing/Structure ■ Vision & Values ■ Ashland's Characteristics — Strengths, Demographics & Risks — Economics & Opportunities ■ Organizational Status — Cause -Effect — Services Silos ✓ General Fund Budget Status ■ Priorities & Adjustments ✓ City Commissions ✓ CIP Budget ■ Transportation ■ Storm Drain ■ Wastewater ■ Water ✓ Surplus City Property PERS Liability Accounting o 2022-23 Recommendations Strategic Choices —PERS Liability • PERS liability for past system investment shortfalls & actuarial changes o Allocated to each entity participant in the PERS system o Allocation is a biannual total by PERS ■ Annual total does not change due to employee count • Annual total charged by PERS as a rate per employee ■ Per employee rate is adjusted by employee count • Alternate budget presentations of the PERS liability (PERS) o Allocation of liability to each department's Personnel line item o Allocation of liability to each department's Materials & Supplies line item o Budget as a liability - as a debt in a transparent, single fund Strategic Choices — PERS Liability 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 City of Ashland PERS and PERS UAL 17-18 18-19 19-20 20-21 ■ PERS ■ PERS UAL 21-22 22-23 • Actuarial and historic investment loss driven • Now pay more in PERS UAL than in normal retirement • Payment continues regardless of employee count Strategic Choices uestions? Strategic Choices - Agenda • FY 2022-23 General Fund Status & Recommendations ✓ General Fund Deficit Status ✓ Organizational Staffing/Structure ■ Vision & Values ■ Ashland's Characteristics — Strengths, Demographics & Risks — Economics & Opportunities ■ Organizational Status — Cause -Effect — Services Silos ✓ General Fund Budget Status ■ Priorities & Adjustments ✓ City Commissions ✓ CIP Budget ■ Transportation ■ Storm Drain ■ Wastewater ■ Water ✓ Surplus City Property ✓ PERS Liability Accounting 2022-23 Recommendations Strategic Choices - Vision & Plan/Do/Act Cycle Projects & Programs Risk Assessment & Strategic Priorities Resources Partnerships & Plans Strategic Choices — Vision for Success — Mayor & City Council Ballot Results • Ashland is a resilient, sustainable community that lives within its means and maintains the distinctive quality of place for which it is known. • We will continue to be a unique and caring city that stresses environmental conservation, fosters artistic expression, and is open to new ideas and innovation. • We will plan and direct our efforts to fulfill this Vision for the long- term with a constant view toward ein ari open, welcoming community for all with a positive economic future. Strategic Choices — Values for Success — Mayor & City Council Ballot Results Values that support the Vision: • Community o Community affordability, including in available housing and childcare o Belonging through mutual respect and openness, inclusion, and equity o Quality of life that underpins the city's economic vibrancy o Environment resilience, including addressing climate change and ecosystem conservation o Regional cooperation, including in support for public safety and homelessness Strategic Choices — Values for Success — Mayor & City Council Ballot Results Values that support the Vision: • Organization o Respect for the citizens we serve and the work we do o Excellence in governance and city services o Sustainability through creativity, affordability and right sized service delivery o Public safety, including emergency preparedness for climate change risk o Quality infrastructure and facilities through timely maintenance and community investment Proposed Commissions & Advisors Governance/Discretion 1. Park & Recreation Commission 2. Planning Commission 3. Historic Commission City Council — Sitting Advisory Boards 1. Housing & Human Services Board 2. Environmental Board combine — Climate Policy Commission — Conservation & Climate Outreach Commission 3. Public Arts Board 4. Social Equity and Racial Justice Committee City Council/Staff — Ad Hoc Advisory 1. Airport Board 2. Municipal Audit Committee 3. System Development Charge (SDC) Committee 4. Transportation Board 5. Forest Land & Wildfire Safety Board 6. Urban Forest Advisory Board 7. Band Board Proposed Commissions & Advisors — Mayor & City Council Ballot Results • Governance/Discretion 1. Park & Recreation Commission (PARC) 2. Planning Commission • Sitting Advisory Committees 1. Historic Preservation Advisory Committee 2. Housing & Human Services Advisory Committee (HHSAC) 3. Environment Advisory Committee (EAC) ■ Climate Policy Commission ■ Conservation & Climate Outreach Commission 4. Public Arts Advisory Committee (PAAC) 5. Social Equity and Racial Justice Advisory Committee (SERJAC) • Ad Hoc Management Advisory 1. Airport 2. System Development Charge (SDC) 3. Transportation 4. Forest Advisory ■ Wildfire Safety ■ Forest Land ■ Urban Tree/Forest • r)icrnntinl is 1. Band Board 2. Municipal Audit ■ Connotes a combination Commissions & Advisory Boards/Committees City of Ashland City Manager's Office APRC Director (Charter Officer, 1.S FTE) APRC Operations Fire & Rescue Ad&W PoNoa Public Works (34 FTE) I o.1,, 1 ( (38 FTE) (32 FTE) (61.4 FTE) =1 City Charter / Ashland Voters City Attorney (GarterOfficer, 3 FTE) I Innovation& Community Electric& Technology(15 FTE Development (14 FTE) rnnservadon(17.5 FTE) $Racal Equity 8 RaRaciallJustice Commi Historic Commission Housing & Human Services Commission Tree Commission Public Arts Commission Judge IChacter OMser, i FTE) FMano Human Resources/ (16 FTE) I I Coum (4 FTE) Climate Policy Commission Conservation Climate Outrrl Band Roard Commissions & Advisory Boards/Committees — Mayor & City Council Ballot Results City of Ashland City Charter / �i Ashland Voters r 1 City Manager's Office ( City Attorney APRC Director i (charter rMRcar, 2.5 FTE) I` (charter Dmox, s FtE) APRC om Fire & Rescue Ashland Police Public Works Irvsovation i Communi Elecuki Fiance Human Resources / FATE) ` (38 FTE) i (32 FTE) ` (61d FTE) , Technology (15 FTE) l Development(14 FTE) iConaarvrtbn(17.S F7� (16 FTE) Courts (4 FTE) bernen Salver SnNr Opan Spaee Social Equity & Racial Justice Advisory Committee Housing&Human II Environment Services Advisory Advisory Committee Committee Public Arts Advisory Committee I City Owned Properties - Surplus City Properties — Mayor & City Council Ballot Results !�.Ill City Owned Properties ! .? Ashland City Limits Properties, General Use i Public Works h Public Facilities iParks Other Scale I48.ODO North Mountain Property Child Care/Affordable Housing - Sell at market rate and invest earnings 380 Clay Street Property Child Care Priority Contribute property or Sell at market rate B Street Yard Property Imperatrice Property TBD -Affordable Housinv/Child Care/Light Manufacturing - Will require reimbursing wastewater & street funds Open Space/Trails/Solar - Will require reimbursing wastewater Fund Ashland's Characteristics • Risks o Public Safety • Fire (urban, wildfire & smoke) • Pandemic o Environmental • Climate Change — Extreme weather — Changing biodiversity — Water resources • Flood • Earthquake o Economic • Changing tourism trends • Service Industry/Fixed Income Economy — Workforce earnings outflow — Emergency Recovery/Resilience • High housing cost — Shift to high asset owners — Push out of affordable housing — Out flow of family housing • Economic downturn — Recession/Inflation o Organizational • Turnover — Recruit, Train & Retain — Lost productivity Strategic Choices - Risk Assessment • Economic Risks ---- Probability Risk Assessment No Loss _ Public Safety Risks • Environmental Risks • Organizational Risks Strategic Choices - Risk Assessment Economic Risks --- Probability Risk Assessment Loss - - • Public Safety Risks Environmental Risks Organizational Risks Strategic Choices • Priorities o Emergency Operations Center (EOC) • EOC Officer o Diversity, Equity & Inclusion initiatives • Organizational assessment and Community Openness Report/Next Steps ("welcoming initiative") o Houseless Shelter o Affordable Child Care & Early Childhood Education o Customer Service Orientation • Planning & Development Facilitation o Fire & Rescue Staffing • Risk Response o Emergency Reserve o EOC Officer & Emergency Response Funding o Innovation & Technology Director o DEI assessment & TLT Business "welcome" funding o City Recorder agenda support o City Marketing/Communications Officer • Joint Planning Partners o Southern Oregon Univ. (SOU) o Ashland School District (ASD) o City of Ashland (CoA) o Community organizations TBD Vision & Values =ts & Risk Assessment & 'ams Strategic Priorities Resources Partnerships & Plans Strategic Choices —Looking Ahead (FY 2022-23 & > S yrs.) • Public Safety • Communication & Technology o Regional Response o City Branding/Marketing ■ Police o Community Connectivity ■ Fire & Rescue (urban & wildfire) ■ EOC (event & recovery) • Investment Priorities ■ EMS Service (self supporting) o Affordability ■ Housing/Unhoused o Regional Prevention ■ Child Care ■ Environmental Services ■ Transit — Open Space Management o Activity Centers — Wildfire Risk Reduction Downtown Center ■ University Dist. • Customer Service Culture Croman Mill Dist. o Planning & Development Facilitation o City Facilities o Organization Next Steps General Fund Budget —Strategic Choices • FY2022-23 Operating Expenditure Reductions o Est. Budget Deficit-1,000,000 o Food & Beverage Tax Reallocation-2,000,000 Subtotal +3,000,000 o Expenditure Reductions ■ Vacancy Savings +780,000 ■ Reductions +727,000* Subtotal +1,507,000 o Recurring Revenue ■ > Budget Revenue +1,350,000 (unrestricted TLT & Property Tax) o Expense Adjustments ■ EOC Officer-140,000 ■ DEI Assessment & Training-40,000 ■ Innovation & Tech. Officer-40,000 ■ Immediate Emergency Response-237,000 Subtotal-457,000 • One-time +2,600,000 (>budget GF balance) • Emergency Reserve-2,000,000 (one time exp.) NET TOTAL 0 * Includes Marketing/Comm. Officer Transition of 70,000 from TLT (Parks & Rec. reduction offset) and adjusted by $12,000 for emergency housing. General Fund Budget —Strategic Choices • FY2022-23 Operating Expenditure Reductions o Est. Budget Deficit -1,000,000 o Food & Beverage Tax Reallocation -2,390,000 Total Deficit -3,390,000 o Expenditure Reductions ■ Vacancy Savings +780,000 ■ Reductions +715,000* Subtotal +1,495,000 o Recurring Revenue ■ > Budget Revenue +1,350,000 (unrestricted TLT & Property Tax) o Expense Adjustments ■ EOC Officer-140,000 ■ DEI Assessment & Training-40,000 ■ Innovation & Tech. Officer-40,000 ■ Planning & Development Facilitation-120,000 ■ Immediate Emergency Response 0 Subtotal-340,000 • One-time +2,600,000 (>budget GF balance) • Emergency Reserve-1,715,000 (one time exp.) NET TOTAL 0 * Includes Marketing/Comm. Officer Transition of 70,000 from TLT (Parks & Rec. reduction offset) and adjusted by $12,000 for emergency housing. General Fund Budget Status • Expenditure Reductions Departments o City Council o Municipal Court o Administration o City Attorney o City Recorder o Innovation & Technology o Human Resources o Finance o Police o Fire o Community Development o Public Works o Parks & Recreation Reductions Vacancy Total Percent 24,000 24,000 2% 59,000 59,000 4% 28,600 28,600 2% 30,000 30,000 2% 27,000 27,000 2% 156,200 60,000 216,200 14% 200,000 200,000 13% 220,000 220,000 15% 8,000 50,000 58,000 4% 62,200 80,000 142,200 10% 350.000 140.000 490.000 33% Subtotal 715,000 780,000 1,475,000 General Fund Budget —Strategic Choices e FY 2022-23 Food and Beverage Tax uses per AMC 4.34 Food and Beverage Tax (2016): o Beginning in fiscal year 2023, the Council may, through the statutory budget process, appropriate taxes under this chapter as follows: a. Not less than twenty-five percent (25%) for the ■ acquisition, ■ planning, ■ development, ■ repair and ■ rehabilitation of City parks. b. Not less than an amount necessary to pay for debt service on any borrowing for street repair and rehabilitation per the City of Ashland Pavement Management Program. c. Up to two percent (2%) for the collection and administration of the tax. d. Except as provided in subsection D of this section, any remaining amounts shall be appropriated for purposes consistent with this chapter unless other purposes are approved by a Council -adopted ordinance enacted by a vote of the Ashland electorate. 15.95 EXTEND THE 5°: TAX ON FOOD AND BEVERAGE TO 2030 QUESTION: Shalt 5`Sb tax on prepnrod toed and beverages extend to 2M for wastewater deV and Improvements (8O%l anti parks (20%)7 SUMMARY. This measure extends the rive percent tax on Prmared food and beverages saki by restaurants. caterers, grocery store deft, coffee shops and tether esilWistmerrls. Alco"ic, ovverages are excluded. Eeghry percent (80%) of tax revenues; are dedicatod to wasteom!ler treatment plant debt and capital improvements. Twenty twcent (20%) is dwk sted to parks for rapitat �mprovenaerns and acquisition. Protects are ideratlfed In the City's adopted Capital improvement Plan. The City Council can reduce or awninate the tsar at anytime. Restaurants retain 6%of the tax collected. The Cory may use up to 2% iw adminiatraHve expenses. The tax is not collected on food or beverages +.told on school Wounds or college campuses (except food sold by an tridependent contractor), on hospital grounds, it vendiN machines, at senior cenlem. or by non-profrts tr+ service clubs at street booths or concessions, Food prevloed by oad and breakfast inns Is excluded. For single events, such as weddings. costing more than $:5,000 the tax is capped at 2250, 2022-23 Park & Recreation Budget — Strategic Choices • Budget Adjustments O&M Budget o Adopted Budget +7,713,455 o Budget Reductions - 420,000 o Add Marketing Position Funding +70,000 (charge to Tourism Fund) o Vacancy Savings-140,000 Adjusted 0&M Budget +7,223,455 (6.4% change) Food & Bev. Tax Adiustments o Un-transferred Funds 385,000 (can be reappropriated for FY 2022-23 CIP) o Unbudgeted Revenue +2,005,000 (can be appropriated as for FY 2022-23 CIP) Total CIP Funds +2,390,000 Strategic Choices — 2022-23 Recommendations / Next Steps • Voter Ballot Recommendation — potential alternative ballot measure Caption: Proposed amendment to the City of Ashland's Food and Beverage tax ordinance. Question: Shall the City of Ashland's Food and Beverage Tax ordinance be amended to authorize its use for police, fire and rescue, wildfire prevention, city parks, open space and trails, recreation and senior services, and emergency event housing purposes? Strategic Choices — 2022-23 Recommendations / Next Steps Ballot Title 150189 • Voter Ballot Recommendation Amend Ashland City Charter to Create City Manager Position o City Charter, Article VIII-A City Manager, Section 4, Subsection 4 QUESTION: Shall Ashland amend its city charter to create a City Manager position to supervise all administrative aspects of city government? Section 4. The City Manager Must: SUMMARY: If approved, this measure would amend the Ashland City Charter to create the position of city manager, eliminate the position of city administrator, and 4. Appoint, supervise and remove all non -elected department heads and transfer executive officer duties from the Mayor to the city manager. The city manager would be the administrative other city employees, except as follows: head of the City, with all administrative authority over city government functions except for those administered by the Parks and Recreation Commission. a. The Ashland Parks and Recreation Commission shall have responsibility The City Council would appoint a city manager based for appointing, supervising, and removing its employees, subject to state on education and experience with local government management and without regard to political law, Ashland Municipal Code, written mutual agreements between the considerations. City Council and Ashland Parks and Recreation Commission, and formal, Among other duties, the city manager would administer all City ordinances, resolutions. franchises, leases, written City administrative policies. contracts and City utilities: appoint. supervise and remove City employees; prepare the City budget; and work with the Council on development of City policies. b. b. Employees who report directly to the Mayor and City Council shall be The city manager would have no authority over the Mayor appointed, supervised, and removed by the Mayor and City Council and and Council or other officers who are appointed directly by and report directly to the Council, such as the city shall be termed appointive officers. attorney. The result of a no vote: Ashland's current administrative structure would remain in effect. Strategic Choices — 2022-23 Recommendations / Next Steps • Voter Ballot Recommendation Caption: Proposed amendment to the City Charter of the City of Ashland to require the City Manager oversee and supervise all city employees except those designated in the City Charter as appointed by the City Council or elected by public vote. Question: Shall Article VIII-A of the City Charter establishing the City Manager's responsibilities be amended to delegate authority to appoint, supervise, and remove all employees of the City of Ashland to the City Manager, except for City Council appointed positions like the City Attorney or elected officials like the Park Commission, City Judge and City Recorder? Strategic Choices — 2022-23 Recommendations / Next Steps • City Commission Changes o Update City ordinances to recognize Council consensus changes to structure of advisory bodies o Review advisory role/task assignments and consider "sunset" provision • Review/Revisit o August 19, 2014, MOU between Ashland City Council and Ashland Park and Recreation Commission o May 1, 2007, Resolution 2007-14 Appointing Park Commission to Facilitate Senior Program o AMC 2.16 to change Recreation Commission duties and appointment of Recreation Director powers Strategic Choices - Agenda • FY 2022-23 General Fund Status & Recommendations ✓ General Fund Deficit Status ✓ Organizational Staffing/Sti ■ Vision & Values ■ Ashland's Characteri — Strengths, Derr — Economics & 0 ■ Organizational Status — Cause -Effect — Services Silos ✓ General Fund Budget Status ■ Priorities & Adjustments ✓ City Commissions rtation rain ater ✓ Surplus City Property ✓ PERS Liability Accounting ✓ 2022-23 Recommendations • FY 2022-23 Food and Beverage Tax uses per AMC 4.34 Food and Beverage Tax: o Beginning in fiscal year 2023, the Council may, through the statutory budget process, appropriate taxes under this chapter as follows: a. Not less than twenty-five percent (25%) for the ■ acquisition, ■ planning, ■ development, ■ repair and ■ rehabilitation of City parks. b. Not less than an amount necessary to pay for debt service on any borrowing for street repair and rehabilitation per the City of Ashland Pavement Management P rogra m. c. Up to two percent (2%) for the collection and administration of the tax. d. Except as provided in subsection D of this section, any remaining amounts shall be appropriated for purposes consistent with this chapter unless other purposes are approved by a Council -adopted ordinance enacted by a vote of the Ashland electorate. 0 Voter Ballot Recommendation — potential alternative ballot measure Caption: Proposed amendment to the City of Ashland's Food and Beverage tax ordinance. Question: Shall the City of Ashland's Food and Beverage Tax ordinance be amended to authorize its use for police, fire and rescue, wildfire prevention, city parks, open space and trails, recreation and senior services, and emergency event housing purposes? Summary: The current City of Ashland's Food and Beverage Tax ordinance dedicates its revenues be used for land acquisition, planning, development, repair, and rehabilitation of city parks (not less than 25% of revenues) and for street repairs (up to 73% of revenues). The ordinance also authorizes tax collection and administrative expenses (2% of revenues). This proposed ordinance amendment would authorize revenue uses for operations, maintenance and capital expenses for city parks, open space and trails, recreation, or senior program purposes (not less than 25%) and for public safety, wildfire prevention and emergency event housing purposes (up to 73% of revenues). The ordinance would continue the currently authorized tax collection and administrative expenses (2% of revenues). This proposed ordinance would extend the Food and Beverage Tax from December 31, 2030, to December 31, 2040. The proposed amendment does not change the current Food and Beverage Tax rate of 5% and provides that the tax rate and use of revenue cannot change without voter approval. • Voter Ballot Recommendation Caption: Proposed amendment to the City Charter of the City of Ashland to require the City Manager oversee and supervise all city employees except those designated in the City Charter as appointed by the City Council or elected by public vote. Question: Shall Article VIII-A of the City Charter establishing the City Manager's responsibilities be amended to delegate authority to appoint, supervise, and remove all employees of the City of Ashland to the City Manager, except for City Council appointed positions like the City Attorney or elected officials like the Park Commission, City Judge and City Recorder? Summary: The citizens of the City of Ashland adopted a charter amendment effective January 1, 2021, establishing the position of City Manager. The current City Charter language requires the City Manager to organize and administer city departments, prepare and administer the annual city budget, and administer city utilities and city property. The current City Manager language includes one exempted department from the City Manager's oversight responsibilities; it assigns responsibility for managing the city's Park and Recreation employees to the publicly elected Park and Recreation Commission. This proposed amendment to the City Charter would extend and clarify the role and responsibilities of the City Manager to include oversight and supervision of all City employees in all operational departments or divisions of the city organization. This proposed amendment to the City Charter would replace the current language in Article VIII-A, Section 4. Subsection 4 with the following requirement of the City Manager: "Appoint, supervise, and remove all non -elected city employees, except employees who report directly to the Mayor and City Council which shall be appointed, supervised, and removed by the Mayor and City Council and shall be termed appointive officers." Council Business Meeting June 14, 2022 Agenda Item Second Reading of Ordinance No.3209 Relating to Transient Lodging Taxes; Amending Ashland Municipal Code 4.24.070 From Alison Chan Interim Finance Director Contact alison.chan a,ashlancl.or.us (541) 552-2003 SUMMARY This is the Second Reading of proposed Ordinance No. 3209 amending Ashland Municipal Code (AMC) 4.24.070 to refine the definition of "Exemptions" therein at the request of the Oregon Department of Revenue. POLICIES, PLANS & GOALS SUPPORTED Administrative/Governance goal: "To ensure on going fiscal ability to provide desired and required services at an acceptable level " PREVIOUS COUNCIL ACTION N/A BACKGROUND AND ADDITIONAL INFORMATION In October of 2021, the City Council adopted Ordinance No. 3202 which updated AMC Chapter 4.24 related to the City's Transient Lodging Taxes. One purpose of the update was to allow the Oregon Department of Revenue (DOR) to collect and administer the City's Transient Lodging Taxes. The DOR has now requested one additional modification to the City's definition of "Exemptions" to remove the Breakfast Exemption which is not an allowed exemption under Oregon Revised Statutes (ORS). Those providers who have taken this exemption in the past have been notified that this exemption is no longer allowed under ORS 320.308. FISCAL IMPACTS The City will save approximately $7,650 in audit costs and $68,887 in staff costs per year by contracting with the DOR to collect the City's Transient Lodging Taxes. The administrative cost for the DOR is estimated to be $19,950 per year, resulting in a total savings of $56,587 per year for the City. STAFF RECOMMENDATION Staff recommends that the City Council approve First Reading of Ordinance No. 3209 and advance it to Second Reading for enactment. ACTIONS, OPTIONS & POTENTIAL MOTIONS I move to approve Second Reading of Ordinance No. 3209. 1 move to amend Ordinance No. 3209 as follows.... REFERENCES & ATTACHMENTS Ordinance No. 3209 Page 1 of I CITY OF -ASHLAND 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 ORDINANCE NO.3209 AN ORDINANCE RELATING TO TRANSIENT LODGING TAX; AMENDING AMC 4.24.070 Annotated to show deletions and additions to the Ashland Municipal Code sections being modified. Deletions are bold lined through, and additions are bold underlined. THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOLLOWS: SECTION 1. Ashland Municipal Code 4.24.070 is hereby amended as follows: 4.24.070 Exemptions No transient lodging tax shall be imposed upon: A. A dwelling unit in a hospital, health care facility, long-term care facility, or any other residential facility that is licensed, registered, or certified by the Oregon Department of Human Services or the Oregon Health Authority; B. A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment; C. A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than thirty (30) days per calendar year; D. A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter; E. A dwelling unit at a nonprofit youth or church camp, nonprofit conference center, or other nonprofit facility; or F. A dwelling unit that is leased or otherwise occupied by the same person for a period of thirty (30) consecutive days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, and if: 1. All dwelling units occupied are within the same facility; and 2. The person paying consideration for the transient lodging is the same person throughout the consecutive period. G. Any amount of r-ent paid that is solely attributable to one (1) full breakfast per day for ORDINANCE NO.3209 Page 1 of 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 an oeetipant at a transient lodging. However-, in no ease shnil the exemption exeeed t 0 /a) of the total amount eharged per- day for Fent or- $20.00 per - day This amount shall be adjusted on july I of eaeh year- based on the ehange in Portland Co"sumer- Pr-eee index. SECTION 2. Codification. In preparing this ordinance for publication and distribution, the City Recorder shall not alter the sense, meaning, effect, or substance of the ordinance, but within such limitations, may: (a) Renumber sections and parts of sections of the ordinance; (b) Rearrange sections; (c) Change reference numbers to agree with renumbered chapters, sections or other parts; (d) Delete references to repealed sections; (e) Substitute the proper subsection, section, or chapter numbers; (f) Change capitalization and spelling for the purpose of uniformity; (g) Add headings for purposes of grouping like sections together for ease of reference; and (h) Correct manifest clerical, grammatical, or typographical errors. SECTION 3. Severability. Each section of this ordinance, and any part thereof, is severable, and if any part of this ordinance is held invalid by a court of competent jurisdiction, the remainder of this ordinance shall remain in full force and effect. PASSED by the City Council this day of 12022. SIGNED and APPROVED this ORDINANCE NO. 3209 ATTEST: Melissa Huhtala, City Recorder day of , 2022. Julie Akins, Mayor Page 2 of 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Reviewed as to form: Katrina L. Brown, City Attorney ORDINANCE NO.3209 Page 3 of 3 Council Business Meeting June 14thV 2022 Agenda Item Proposed Allocations for Restricted TILT for the 2023-2025 biennium From Alison Chan Interim Finance Director Contact alison.chan(W-ashland.or.us 541-552-2003 SUMMARY Proposed allocations of the restricted TLT revenue for the next biennium 2023-2025 POLICIES, PLANS & GOALS SUPPORTED Administrative/Governance goal: "To ensure on -going fiscal ability to provide desired and required services at an acceptable level" PREVIOUS COUNCIL ACTION None BACKGROUND AND ADDITIONAL INFORMATION The 2023-2025 appropriations are recommendations for the next biennial budget. Actuals Actuals Budget Budget Revised Proposed Proposed 2020 2021 2022 2023 2023 2024 2025 Travel Ashland 446,338 446,338 446,338 446,338 446,338 450,000 450,000 Oregon Shakespeare Festival 110,000 110,000 55,000 60,000 60,000 60,000 60,000 Tourism grants 79,703 80,000 80,000 80,000 80,000 75,000 75,000 Public Art 21,125 35,208 19,437 23,325 23,325 15,000 15,000 Communications Program 70,000 75,000 75,000 DEI Program 20,000 25,000 25,000 Watershed Trail Maintence 10,000 10,000 10,000 657,166 671,546 600,775 609, 663 709, 663 710,000 710,000 There is $165,811 of funds in the Tourism Fund that are from previous years that are committed to future long term parking supply. The above recommendation does not increase the amount committed to long term parking supply. FISCAL IMPACTS NA STAFF RECOMMENDATION Staff recommends approval of the proposed allocations for the 2023-2025 biennium ACTIONS, OPTIONS & POTENTIAL MOTIONS N/A REFERENCES & ATTACHMENTS Resolution 2022-15 Page 1 of 1 CITY OF -ASH LAN D 1 2 3 4 5 6 7 a 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Page 1 of 1 RESOLUTION NO.2021-15 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ASHLAND ALLOCATING ANTICIPATED TRANSIENT LODGING TAX TOURISM RESTRICTED REVENUES FOR THE BIENNIUM 2023-2025 BUDGET. RECITALS: A. That the City of Ashland collects a Transient Lodging Tax (TLT) pursuant to Ashland Municipal Code 4.24. Revenues from the Transient Lodging Tax are used to fund general governmental expenses, economic development, tourism promotion and related infrastructure. THE CITY OF ASHLAND RESOLVES AS FOLLOWS: SECTION 1. For the Biennium 2023-2025, the City of Ashland expects to budget an estimated $710,000 for Transient Lodging Tax collections in the Tourism Fund which accounts for the restricted portion of the TLT Revenues: Tourism Allocation Tourism restricted funds will be allocated as follows: Proposed Proposed 2024 2025 Travel Ashland $ 450,000 $ 450,000 Oregon Shakespeare Festival 60,000 60,000 Tourism grants 75,000 75,000 Public Art 15,000 15,000 Communications Program 75,000 75,000 DEI Program 25,000 25,000 Watershed Trail Maintence 10,000 10,000 $ 710,000 $ 710,000 Melissa Huhtala, City Recorder SIGNED and APPROVED this day of 92022. Julie Akins, Mayor Reviewed as to form: Katrina Brown, City Attorney Resolution No. 2022- Page 1 of 1 Council Business Meeting June 14, 2022 Adoption of Miscellaneous Fees & Charges for FY 2023 and Repealing Agenda Item Resolution 2022-06 From Alison Chan Interim Finance Director Contact alison.chan(a)ashland.or.us SUMMARY This resolution is to consider scheduled updates well as new fees contained in the City's Miscellaneous Fees and Charges document. The majority of the Fees remain unchanged, with some new fees and others increasing by an inflationary adjustment. POLICIES, PLANS & GOALS SUPPORTED N/A PREVIOUS COUNCIL ACTION Adoption of the last Miscellaneous Fees & Charges was on April 19, 2022. Resolution 2022-06 BACKGROUND AND ADDITIONAL INFORMATION The City charges for a variety of services provided to the public. The miscellaneous fees and charges are updated and reviewed on an annual basis with the intent of providing an efficient way for Council to review and approve fees and charges as a whole. More complicated and specific rates, fees and charges such as Utility rates and Systems Development Charges are not included in the miscellaneous fees and charges and are handled in separate Council. actions. The adoption of the current fees and charges does not limit the Council's ability to create, or adjust, fees during the next year. In addition to efficiency for Council in review and approval of fees and charges, the proposed fee booklet provides the public with one document that includes all miscellaneous fees and charges of the different Departments of the City. Attached is the draft booklet and draft resolution to establish or update the included fees effective July 1, 2022. In some cases, there are references to prior resolutions that are not being repealed and the associated charges are presented for information purposes. All modifications or additions to the prior approved fees booklet are presented in red. If an entry is not bolded in red the existing amount or methodology used for calculation remains unchanged. Also attached are memos from departments explaining significant changes beyond inflationary adjustments. FISCAL IMPACTS Regular review and updating of fees and charges provides Departments with the ability to maintain the intended ratio of cost recovery for the services each Department provides to their customers and the public. This also ensures that Page 1 of 6 C 1 T Y O F -AS H LA N D the revenues projected in the biennial budget are achieved to appropriately offset the approved and appropriated expenditures of each Department. STAFF RECOMMENDATION Staff recommends approval of the updated Miscellaneous Fee and Charges. ACTIONS. OPTIONS & POTENTIAL MOTIONS I move approval of the resolution titled, "A Resolution Adopting a Miscellaneous Fees & Charges Document and Repealing Prior Fee Resolution 2022-06." REFERENCES & ATTACHMENTS Departmental Memos: • Planning/Community Development • Municipal Court • Public Works • Fire Misc. Fees Resolution Miscellaneous Fees & Charges Document — Proposed Fiscal Year 2023 Page 2 of 6 C I T Y O F -ASHLAND CITY OF ASHLAND Memo DATE: May 3, 2022 TO: Alison Chan, Interim Finance Director FROM: Bill Molnar, Community Development Director RE: 2022 Miscellaneous Fees & Charges Update The Community Development Department is requesting to update the Planning Division fees in accordance with the March 2022 CPI. Page 3 of 6 CITY OF -ASHLAND CITY OF -ASHLAND Memo DATE: May 2, 2022 TO: Alison Chan, Interim Finance Director FROM: Ashland Municipal Court RE: Miscellaneous Fees and Charges- Municipal Court As of January 1, 2022, the expunction fee (line 28) can no longer be charged per state law and should be deleted. Page 4 of 6 CITY OF -ASH LAN D CITY OF -ASHLAND Memo DATE: May 3, 2022 TO: Alison Chan, Interim Finance Director FROM: Scott Fleury, Public Works Director RE: Miscellaneous Fees and Charges effective July 1, 2022 Please make the adjustments in the FY 2023/24 Miscellaneous Fees and Charges document as shown in the attached documents per March 2022 CPI/ENR figures. The Public Works department has no fees to update besides those calculated with CPI/ENR. The Airport Commission has recommended the fees change per January 2022 CPI. Page 5 of 6 CITY OF -ASHLAND CITY Of ASHLAND Memo DATE: 4/28/2022 TO: Alison Chan, Interim Finance Director FROM: Ralph Sartain, Fire Chief RE: Misc. Fee Adjustments Attached you will find a copy of the proposed fee adjustments (changes, additions, deletions) from the Fire Department. Ambulance Transport fees were increased according to the CMS Ambulance Inflation Factor. EMS services were increased due to inflation, materials, and staff time. First Aid/CPR classes were increased due to cost increases from the American Heart Association. Operations increased fees for cost recovery, reporting, and investigation due to inflation cost and staff time. If any further information is needed, please do not hesitate in contacting me. Page 6 of 6 CITY OF ASHLAND 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 RESOLUTION NO.2022-13 A RESOLUTION ADOPTING A MISCELLANEOUS FEES AND CHARGES SCHEDULE AND REPEALING RESOLUTION NO.2022-06 RECITALS: A. The City of Ashland sets its fees and charges by resolution; and B. 'Miscellaneous fees and charges for the City are set forth in Resolution No.2022-13; and C. It is necessary to make adjustments to the City's fees and charges to cover the full costs of providing the services involved. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ASHLAND, OREGON, RESOLVES AS FOLLOWS: SECTION 1. There are hereby established, and there shall be collected, fees and charges as set forth in "Exhibit A," which is attached hereto and incorporated herein by this reference. SECTION 2. This resolution repeals Resolution No. 2022-06, and supersedes any other resolution to the extent such resolution enacts fees and charges of the type set forth herein. SECTION 3. This resolution is effective upon adoption. ADOPTED by the City Council this day of 92022. ATTEST: SIGNED and APPROVED this Reviewed as to form: Katrina Brown, City Attorney RESOLUTION NO.2022-13 Melissa Huhtala, City Recorder day of , 2022. Julie Akins, Mayor Page 1 of 1 CITY OF P, 11krv4A&& MISCELLANEOUS FEES AND CHARGES DOCUMENT ANTICIPATED ADOPTION DATE: May 23, 2022 ANTICIPATED EFFECTIVE DATE: JULY 1, 2022 PARKS AND RECREATION MISCELLANEOUS FEES AND CHARGES ANTICIPATED ADOPTION DATE: May 23, 2022 ANTICIPATED EFFECTIVE DATE: JULY 1, 2022 Miscellaneous Fees and Charges PF 11twn&ft Page 2 TABLE OF CONTENTS CITY OF -AS H LAND MISCELLANEOUS FEES AND CHARGES SECTION 1 — City Wide Fees CopyFees.................................................................................................................. Page 7 Non -Sufficient Funds Check Fee.............................................................................. Page 7 Rates and Charges Set by Separate Resolution............................................................... Page 7 AFNResolution.......................................................................................................... Page 7 Electric Resolution.................................................................................................... Page 7 Wastewater (Sewer) Resolution................................................................................ Page 7 Storm Drain Resolution.............................................................................................. Page 7 Transportation Resolution.......................................................................................... Page 7 WaterResolution........................................................................................................ Page 7 ResearchFee......................................................................................................................... Page 7 SECTION 2 - Finance Administrative Billing Charge..................................................................................... Page 9 Business License Fees......................................................................................................... Page 9 Initial Business License Application Fee.................................................................... Page 9 Temporary Business License Application Fee........................................................... Page 9 Renewal Application Fee........................................................................................... Page 9 LateApplication Fee.................................................................................................. Page 9 Late Renewal Fee (paid 30 days after the due date) ................................................. Page 9 Reprint Business License........................................................................................... Page 9 Marijuana Dispensary Permit Fees..................................................................................... Page 9 PermitApplication Fees............................................................................................. Page 9 Permit Renewal Fee................................................................................................... Page 9 LateApplication Fee.................................................................................................. Page 9 Late Renewal Fee (paid 30 days after the due date) ................................................. Page 9 Utility Billing Administrative Fees..................................................................................... Page 10 Administrative Fees.................................................................................................. Page 10 Reconnection Charge.............................................................................................. Page 10 Service Connection.................................................................................................. Page 10 ParkingFees........................................................................................................................ Page 10 Charging Fees for Electric Vehicles: ............................................................... ....... Page 10 PaidParking Fees.................................................................................................... Page 10 Other Downtown Parking Area Fees........................................................................ Pagel Parking Fines and Fees (city-wide).......................................................................... Page 10 SECTION 3 - City Recorder AudioTapes............................................................................................................. Page 11 LiquorLicenses........................................................................................................ Page 11 Taxicab Licenses..................................................................................................... Page 11 LienSearches.......................................................................................................... Page 11 Elections................................................................................................................... Page 11 Street/Alley Vacations.............................................................................................. Page 11 Ambulance............................................................................................................... Page 11 Annexation............................................................................................................... Page 11 ResearchFee........................................................................................................... Page 11 SECTION 4 - Planning / Community Development Pre -Application Conference..................................................................................... Page 12 Administration Actions.............................................................................................. Page 12 TypeI Reviews......................................................................................................... Page 12 Type11,111 Reviews.................................................................................................... Page 13 Legislative Amendments.......................................................................................... Page 13 Appeals.................................................................................................................... Page 13 Page 3 TABLE OF CONTENTS SolarAccess............................................................................................................ Page 14 Community Development Fee................................................................................. Page 14 Community Copy Fees............................................................................................. Page 14 ResearchFee........................................................................................................... Page 14 Building Division Permit Fees........................................................................................... Page 15 Building Permit Fees................................................................................................ Page 15 Plan Review Fee for Commercial and Residential .................................................. Page 15 Miscellaneous Fees for Commercial........................................................................ Page 17 Inspection Fees for Commercial and Residential.................................................... Page 17 Change of Occupancy Fees.................................................................................... Page 17 DemolitionFees....................................................................................................... Page 17 Residential Plumbing Permit Fees.................................................................................... Page 18 Commercial Plumbing Permit Fees................................................................................... Page 18 Residential Mechanical Permit Fees................................................................................. Page 20 Commercial Mechanical Permit Fees................................................................................ Page 21 ElectricalPermit Fees......................................................................................................... Page 21 Residential Restricted Energy Electrical Permit Fees .................................................... Page 22 Renewable Energy Systems.............................................................................................. Page 23 Building Permit Reinstatement Fee......................................................................... Page 23 Excavation/Grading Fees......................................................................................... Page 23 Investigation Fees.................................................................................................... Page 24 State of Oregon Surcharge...................................................................................... Page 24 Building Permit Refund Policy.................................................................................. Page 24 How to request a refund........................................................................................... Page 24 Non -Refundable Fees............................................................................................. Page 24 SECTION 5 - Electric Banners.................................................................................................................... Page 25 Temporary Service Drop.......................................................................................... Page 25 StreetLight............................................................................................................... Page 25 MeterCharges..................................................................................................................... Page 25 Non Radio Frequency Meter Charges..................................................................... Page 25 ServiceCalls............................................................................................................ Page 25 Scheduled Work After Hours................................................................................... Page 25 Unauthorized Connection......................................................................................... Page 25 LineExtension Charges..................................................................................................... Page 25 ENRCalculations................................................................................................................ Page 26 SECTION 6 - Fire ReportFees............................................................................................................. Page 27 Fire Investigation and Fire Marshal Reports........................................................... Page 27 ResearchFee........................................................................................................... Page 27 CostRecovery .......................................................................................................... Page 27 Emergency Medical Services................................................................................... Page 27 Fireand Life Safety ............................................................................................................. Page 28 PlanChecks............................................................................................................. Page 28 Other........................................................................................................................ Page 28 First Aid/CPR Classes.............................................................................................. Page 29 InspectionFees........................................................................................................ Page 29 Operational Permits................................................................................................ Page 29 ConstructionPermits............................................................................................... Page 30 Fire Systems Cover Up/Acceptance Test Inspection ............................................. Page 30 WeedAbatement..................................................................................................... Page 30 Other-Apparel Items............................................................................................... Page 30 Page 4 TABLE OF CONTENTS SECTION 7 - Information Technology InstallationFees....................................................................................................... Page 31 DisconnectFees...................................................................................................... Page 31 TruckRoll................................................................................................................. Page 31 Field Technician Hourly Rate................................................................................... Page 31 Consulting and Technical Support Hourly Rate ....................................................... Page 31 Non -City Employee Staff Screening........................................................................ Page 31 Fiber Service Installation.......................................................................................... Page 31 Ethernet.................................................................................................................... Page 31 StaticIP Address...................................................................................................... Page 31 Quality of Service Fee.............................................................................................. Page 31 Business Augmented Upload Package.................................................................... Page 32 Non -Return of Customer Premise Equipment (CPE) Devices ................................. Page 32 CATV Seasonal Reconnects & Disconnects........................................................... Page 32 CANHouse Amp Fee............................................................................................. Page 32 Utility Billing Lobby Signage Fee............................................................................. Page 32 CableModem Rental............................................................................................... Page 32 Non Return of Rented Modem at Closing of Account .............................................. Page 32 Cable Modem Purchase........................................................................................... Page 32 SECTION 8 - Municipal Court Court Administration Fees............................................................................................... Page 33 AppealTranscript Fee.............................................................................................. Page 33 City Attorney Deferred Sentence/Diversion............................................................. Page 33 CivilCompromise Costs........................................................................................... Page 33 Compliance Inspection Fee..................................................................................... Page 33 DefaultJudgment..................................................................................................... Page 32 DiscoveryFees........................................................................................................ Page 33 Traffic School Program: Classes A-D, including special zones ............................... Page 33 Extend/Amend City Attorney Deferred Sentence/Diversion.................................... Page 33 Failure to Appear for Bench Trial/Show Cause Hearing .......................................... Page 33 Failure to Appear for Jury Trial................................................................................ Page 33 Forfeitureof Security................................................................................................ Page 33 CourtCosts............................................................................................................. Page 33 Expunction............................................................................................................... Page 33 Show Cause Admission of Allegation...................................................................... Page 33 BenchProbation Fee............................................................................................... Page 33 Warrant.................................................................................................................... Page 33 SECTION 9 - Police PoliceReports......................................................................................................... Page 33 ResearchFee........................................................................................................... Page 33 VisaLetters.............................................................................................................. Page 33 FingerPrint Cards.................................................................................................... Page 33 Photographs(CD).................................................................................................... Page 33 AudioRecordings..................................................................................................... Page 33 Mobil Audio Video Recordings(MAV)...................................................................... Page 33 BodyCamera Video................................................................................................. Page 33 Impound/Tow Fee.................................................................................................... Page 34 Vehiclesfor Hire...................................................................................................... Page 34 SECTION 10 - Public Works - Miscellaneous Fees & Charges CPI & ENR Calculations........................................................................................... Page 35 Plat& Plan Checks.................................................................................................. Page 35 Public Works/Engineering Inspections, Permit, Etc ................................................. Page 37 GIS Data & Mapping Services................................................................................. Page 38 Sanitary Sewer Connection Fees............................................................................ Page 38 WaterConnection Fees.......................................................................................... Page 38 Page 5 TABLE OF CONTENTS Cemetery Fees, Sales of Liners, Markers................................................................ Page 39 SextonFees............................................................................................................. Page 39 Vases....................................................................................................................... Page 40 AshlandAirport Fees.......................................................................................................... Page 41 Lease Type A - City Owned - Rentals...................................................................... Page 41 Lease Type B - Ground Lease - City Owned Hangars ............................................ Page 41 Lease Type C - Ground Lease - Privately Owned Hangars ................................... Page 41 Hangar Reservation Fees........................................................................................ Page 41 Specialized Aviation Service Operations Fee .......................................................... Page 41 Mobile Service Providers (MSP) Airport User Fee .................................................. Page 42 FreightOperations................................................................................................... Page 42 SECTION 11 - Parks and Recreation Miscellaneous Fees and Charges WeddingPackages.................................................................................................. Page 43 Group Picnic Rentals............................................................................................... Page 43 Deposits................................................................................................................... Page 43 Special Event Fees.................................................................................................. Page 43 AlcoholFee.............................................................................................................. Page 43 General Building Reservations................................................................................ Page 43 FieldUsage.............................................................................................................. Page 44 CalleSeating............................................................................................................ Page 44 DanielMeyer Pool.................................................................................................... Page 44 Youth & Adult Recreation Programs....................................................................... Page 44 Senior Recreation Programs & Services................................................................ Page 44 Ashland Rotary Centennial Ice Rink........................................................................ Page 45 Oak Knoll Golf Course Fees.................................................................................... Page 45 Community Garden Fees......................................................................................... Page 46 Nature Center School Programs.............................................................................. Page 46 Nature Center Community Programs....................................................................... Page 46 Oak Knoll Golf Course Wedding Fees..................................................................... Page 46 SECTION 12 - Attachments Community Development - Excavation Grading Fees - Exhibit A-..................................................................... Page 47 Public Works - Tie Down Rental - Exhibit B-.................................................................................. Page 48 Page 6 City Wide City Wide Miscellaneous Fees and Charges Copy Fees Black and White Copies Letter/Legal Single -Sided $ 0.20 each Black and White Copies Letter/Legal Double -Sided $ 0.40 each Black and White Copies Tabloid Single -Sided $ 0.40 each Black and White Copies Tabloid Double -Sided $ 0.80 each Color Copies Letter/Legal Single -Sided $1.50 each Color Copies Tabloid Single -Sided $3.00 each Non -Sufficient Funds Check Fee $35.00 Rates and Charges Set by Separate Resolutions System Development Charges (SDCs► Parks and Recreation SDCs Resolution Transportation SDCs Resolution Sewer SDCs Resolution Storm SDCs Resolution Water SDCs Resolution . Utility Rates and Fees Ashland Forest Resiliency Surcharge Resolution Public Safety Support Fee Resolution AFN Utility Fees Resolution Electric Rates Resolution Wastewater (Sewer) Rates Resolution Storm Drain Fees Resolution Transportation Fees Resolution Water Rates Resolution Research Fee A. The City shall charge a research fee based on the hourly wage of the staff person doing the research, and the fee shall be billed in fifteen minute increments. The hourly wage used to calculate the research fee shall not include the cost of benefits. The City will establish a fee in its annual fee resolution that is reasonably calculated to reimburse the City for the actual cost of making public records available, including locating the requested records, reviewing the records to delete exempt material, supervising a person's inspection of original documents to protect the integrity of the records, summarizing, compiling, or tailoring a record, either in organization of media, to meet the person's request. The City may charge for search time even if it fails to locate any records responsive to the requestor even if the records located are subsequently determined to be exempt from disclosure. Copies of documents provided by a routine file search of 15-30 minutes or less will be charged at a copy rate established in the annual fee resolution. B. The City may include a fee established to reimburse for the costs of time spent by the city attorney in reviewing the public records, redacting materials from the public records into exempt and nonexempt records. The City fee may also include the cost of time spent by an attorney for the City in determining the application of the provisions of ORS 192.505. C. The minimum fee is $25. Any research estimate above $25 will be provided in writing to the requester in advance. The requester must confirm in writing that he/she wants the City to proceed with making records available before the work is done Page 7 City Wide D. Prepayment shall be required if the amount of the request is greater than $25. If the actual charges are less than the prepayment, an overpayment shall be refunded. *All of the above resolutions can be found in full text on the City of Ashland's Website: Page 8 Administrative Services/Finance Administrative Billing Charge Finance Miscellaneous Fees and Charges Business License Fees Initial Business License Application Fee Licensee shall pay a prorated fee of $10 for each month, or portion of a month, remaining in the fiscal year from the date of the application with a minimum fee of $25.00 applicable to all businesses except for rental properties with fewer than 2 dwellings, pursuant to AMC 6.04.020.A. Temporary Business License Application Fee Renewal Application Fee Late Application Fee Late Renewal Fee (paid 30 days after the due date) Reprint Business License (up to 10%) Per Billing $120.00 for first 2 employees* +$5.00 for each additional EE $25.00 $75.00 for first 2 employees* $10.00 for each additional EE $25.00 10%, minimum of $25.00 $10.00 *Pursuant to AMC 6.04.020.F. Employee. Any individual who performs service for another individual or organization having the right to control the employee as to the services to be performed and as to the manner of performance. For purposes of this ordinance employee also means a licensed real estate sales person or associate real estate broker who engages in professional real estate activities only as an agent of a real estate broker or organization. Marijuana Dispensary Permit Fees Permit Application Fee Initial application - July 1 — June 30 Applicant shall pay a prorated fee of $10 for each month, or portion of a month, remaining in the fiscal year, from the date of the application with a minimum fee of $40.00 and an $80.00 maximum. Permit Renewal Fee Due each July 1 Late Application Fee After the start of business Late Renewal Fee (paid 30 days after the due date) Page 9 $80.00 $10.00/month $60.00 $25.00 10%, minimum of $25.00 Administrative Services/Finance Utility Billing Miscellaneous Fees and Charges Administrative Fees: Notification of Pending Termination $10.00 Returned Check Charge $35.00 Reconnection Charge: During Business Hours $30.00 After Hours or Holidays $125.00 Service Connection: Normal working hours $10.00 Other Hours or Holidays $125.00 Parkinq Fees - as per Resolution 2016-14 Charging Fees for Electric Vehicles: $0.20/kWh Paid Parking Fees (where applicable): City structure or lot: 6:00 a.m. - 6:00 p.m. (or segment) $2.00 6:00 p.m. - 2:00 a.m. (per hour) $2.00 6:00 a.m. - 2:00 a.m. (maximum) $10.00 Parking permit (where applicable in City structure or lot) 6:00 a.m. - 6:00 p.m. Monday - Saturday (unless otherwise posted) $30.00 Other Downtown Parking Area Fees: Short Term (<30 minutes) unloading from "marked" business vehicle with flashers No charge Daily parking permit (Orange): 1st day or fraction of day $10.00/day Additional days (limited to 5 days; no charge on Sunday or federal holidays) $2.00/day • Applicable permits/licenses must be current • Limit of two permits per business address at a time • Each permit is good for one parking space • Not applicable to handicapped or short term spaces equal to or less than 15 minutes, green loading zones, fire or other restricted areas. Parkina Fines and Fees (city-widel: Basic fine for overtime, improperly parked, non-payment, etc. $22.00 Additional fine for receiving 3 or 4 tickets in a calendar year $25.00 Additional fine for receiving 5 or more tickets in a calendar year $50.00 Parking fine for Handicap Space violation $190.00 (or as set by state law) Disabling / Boot Removal Fee; available as negotiated by the City $85.00 with tow company for 24-hour availability Page 10 City Recorder City Recorder Miscellaneous Fees & Charges Audio Tapes CD/DVD/Cassette Liquor Licenses Temporary Liquor License (processing fee) (In addition to Fire fee listed on page 24) Liquor License (new processing fee) Liquor License (change of ownership processing fee) Annual Renewal Liquor License Lien Searches Routine Requests Elections (amount set by Resolution #2009-05) Required deposit for Citizens Initiative Street/Alley Vacations (filing fee set by Resolution 1994-24) Required deposit of filing fee Ambulance Annual renewal fee Annual ambulance fee (each vehicle) Annexation Processing fee for County Department of Assessment Research Fee Page 11 $5.00 each $10.00 $100.00 $75.00 $35.00 $35.00 $500.00 $500.00 $300.00 $100.00 $300.00 Refer to Section 1, pg. 7 Planning / Community Development Planning / Community Development Miscellaneous Fees and Charges Pre -Application Conference $209.99 $217.00 Administration Actions Final Plat Review: Partitions* $158.25 + $12.50/lot Subdivisions` $402.00 + $34.00/lot New Sign Permit $158.25 + $3.00/sq ft Street Tree Removal Permit $i 99-90 $108.50 Replacement Sign Permit $31.25 + $2.75/sq # $34.00 + $3.00/sq ft Home Occupation Permits $31.25 $34.00 Zoning permit (fence, accessory structure, etc.) $31.25 $34.00 Land Use Approval Extension Request $3.79.50 $402.00 Lot Line Adjustments $370.50 $402.00 Any other Administrative Action $370.50 $402.00 Type I Reviews Tree Removal Permit (not associated with another action) $108.50 Solar Setback Variance $1,1��o9.25 $1,215.50 Amendments to Conditions $1,1�25 $1,215.50 Physical & Environmental Constraints Permit $1,1�9 $1,215.50 Conditional Use Permit (Type I only) $1,1�25 $1,215.50 Variance (Type I only) $1,1� 20.25 $1,215.50 Residential Site Review $1 120 n5 + $74 5n,, slit $1,215.50 + $80.75/unit Final Plan Performance Standards $1 12n 25 + $74 50/u , r $1,215.50 + $80.75/unit Land Partitions $1 12n 25 + $74 50nunmt $1,215.50 + $80.75/unit Commercial Site Review ° value— $1,215.50 +.5% (.005) of project value** Any other Type I Review $1,1�5 $1,215.50 Independent Review of Wireless Communication Facilities*** $5,000.00 Page 12 Planning / Community Development Type II Reviews Conditional Use Permit (Type II only) Variance (Type II only) Outline Plan or Preliminary Plat for Subdivisions Final Plan with Outline/Performance Standards Subdivision Commercial Site Review Any other Type II Review Independent Review of Wireless Communication Facilities' *Does not include Public Works review fee, See pg. 29 $7 '7�.z-z47.50 $2,438.75 $2 7�w $2,438.75 $2,438.75 + $162.75/lot $3,247.50 + $162.75/lot $2,24750+ 50, (.005) of prejectvalue" $2,438,75 $7 7�59 $2,438.75 $5, 000.00 **Project value includes the estimated valuation of all structures (per State of Oregon Building Code), as well as all related project site improvements, such as grading, paving, landscaping, bioswales, etc. ***The initial deposit required with an application for a new wireless communication facility that is not collocated is $5,000 and shall be used by the City for the costs of expert review of the application. If any time during the planning application process the account balance is less than $1,000, the Applicant shall upon notification by the City replenish the account, so the balance is at least $5,000. The maximum total consultant fees to be charged to the Applicant shall be $10,000, and any unused portion of fee will be refunded. Type III Reviews Zone/Comprehensive Plan Map Change $2,°�o $3,247.50 Comprehensive Plan Change Q''�00 $3,247.50 Annexation $^�0 $4,885.00 Urban Growth Boundary Amendment Q^�,,50 $4,885.00 Any other Type III Review $3,749.90 $4,067.75 Legislative Amendments Comprehensive Plan Map/Large Zoning Map Amendment $5,254.25 $5,701.00 Land Use Ordinance Amendment $5,254.25 $5,701.00 Comprehensive Plan Amendment $5� 254 25 $5,701.00 City Sponsored Legislation (City Council Directive) $0.00 Appeals Appeal for initial Public Hearing $150.00 Page 13 Planning / Community Development (Building Appeals Board/Demolition Review Board/Planning Commission) Appeal for Final Decision of City (Planning Commission or City Council) Solar Access Solar Access Permit (not a Solar Variance) Community Development Fee This fee is charged concurrently with Building Permit Fees at the time of building permit application for all building permits requiring a plan review. This fee shall not exceed $30,000 per Building Permit for the Ashland School District. Prepared Documents $325.00 $58.00+$12.50 per lot affected 1.2% (.012) of new construction per building code definition of valuation. Communitv Development CODV Fees Site Design & Use Standards $5.00 Street Tree Guide $5.00 Transportation Element $5.00 Downtown Plans (2001, 1998) $5.00 Street Standards Guide $5.00 Comprehensive Plan/Land Use Code $40.00 Marijuana/Hemp Land Use Compatibility Statement (LUCS) $200.00 $217.00 Zoning Verification Letter (ZVL) $50.00 $54.25 Research Fee Refer to Section 1, pg. 7 Electronic documents that can be located by a routine file search of 15 minutes or less will be provided at no charge. Record requests that exceed 15 minutes of staff time to complete will be charged a minimum $25 research fee. Prepayment and written approval to proceed is required before any research work is done by staff. Page 14 Planning / Community Development Building Division Permit Fees for Commercial and Residential In accordance with OAR 918-050-0100: "Residential construction permit fees shall be calculated using the following methodologies. (c) Effective January 1, 2009, a structural permit fee for new construction and additions shall be calculated using the ICC Building Valuation Data Table current April 1 of each year, multiplied by the square footage of the dwelling unit to determine the valuation. The valuation shall then be applied to the municipality's fee schedule to determine the permit fee. The plan review fee shall be based on a pre -determined percentage of the permit fee set by the municipality. (A) The square footage of a dwelling, addition, or garage shall be determined from outside exterior wall to outside exterior wall for each level. (B) The square footage of a carport, covered porch, or deck shall be calculated separately at fifty percent of the value of a private garage from the ICC Building Valuation Data Table current as of April 1. (C) Permit fees for an alteration or repair shall be calculated based on the fair market value as determined by the Building Official, and then applying the valuation to the municipality's fee schedule. Commercial construction permit fees shall be calculated using the following methodologies. (c) A structural permit fee shall be calculated by applying the valuation to the municipality's fee schedule with a set minimum fee. Valuation shall be the greater of either. (A) The valuation based on the ICC Building Valuation Table current as of April 1 of each year, using the occupancy and construction type as determined by the Building Official, multiplied by the square footage of the structure; or (B) The value as stated by the applicant and approved by the building official. (C) When the construction or occupancy does not fit the ICC Building Valuation Data Table, the valuation shall be determined by the Building Official with input from the applicant." Building Permit Fees Total Value of Work Performed $1.00 to $500.00 $501.00 to $2,000.00 $2,001.00 to $25,000.00 $25,001.00 to $50,000.00 $50,001.00 to $100,000.00 $100,001.00 and up Plan Review Fee for Commercial and Residential Plan Review Fee Fire and Line Safety Plan Review (when applicable) Additional Plan Review required by changes, additions, or revisions Page 15 $90.00 per hour $90.00 for the first $500.00 plus $10.00 for each additional $1000.00 or fraction thereof, to and including $2,000.00 $110.00 for the first $2,000.00 plus $8.00 for each additional $1,000.00 or fraction thereof, to and including $25,000.00 $294.00 for the first $25,000.00 plus $8.00 for each additional $1,000.00 or fraction thereof, to and including $50,000.00 $494.00 for the first $50,000.00 plus $5.00 for each additional $1,000.00 or fraction thereof, to and including $100,000.00 $744.00 for the first $100,000.00 plus $4.00 for each additional $1,000.00 or fraction thereof A plan review fee equal to 65% of the structural permit fee shall be due at application 40% of permit fee $90.00 per hour (1/2-hour minimum) Plus valuation increase based on tables Planning / Community Development Special Inspection Agreement (QAA) Review Fee Foundation Only Residential Deferred Submittal Fee Commercial Deferred Submittal Fees (Payable at building plan review and is in addition to plan review of deferred work) Phased Permit Fee Shell Building and Tenant Improvement Spaces Foundation Only Page 16 $90.00 per hour $275.00 + 10% of the total building permit fee for each phase of work. Not to exceed $1,500.00 for each phase. 65% of the structural permit fee calculated using the total valuation of the deferred portion + $100.00 per deferred item. 65% of structural permit fee calculated using the total valuation of the deferred portion + $100.00 per deferred item $275.00 per phase + 10% of the total building permit fee for each phase of work. Not to exceed $1,500.00 for each phase. Permit fee for the construction of the shell building is based on 80% of the valuation determined by building valuation data. The tenant improvement permit fee is based on 20% of the valuation $275.00 + 10% of the total building permit fee for each phase of work. Not to exceed $1,500.00 for each phase Planning / Community Development Miscellaneous Fees for Commercial Commercial Fire Sprinkler/Fire Suppression/ Fire Alarm Commercial Fire Sprinkler/Fire Suppression/ Fire Alarm Plan Review Total value of work performed (structural permit fee) 65% of structural permit fee Note: See appendix for methodology for calculation of valuation for all permit fees utilizing valuation/value of work. Inspection Fees for Commercial and Residential Re -inspection Fee Inspections outside normal business hours (minimum 1 hour) Temporary Certificate of Occupancy and Reapplication Fee (s) Site Observation -Inspection (e.g. pre permit consultation) Change of Occupancy (without additional work done) Change of Occupancy Fees (without additional work being done) $90 per hour, $150 minimum Special Inspection Report Re -issued Certificate of Occupancy Demolition Fees Demolition Review Fee (non-exempt structures) Demolition Permit Fee (per building) Demolition Capping off Sewer, Water, Rain Drain Page 17 $90/hr. (1/2 hour Minimum) $130.00 per hour; per inspector $50.00 per discipline/permit. Renewal required every 30 Days $90/hr (1 hr. minimum) $90/hr $150 minimum $65.00 per hour No Charge $360.00 Permit fee for verifying utilities have been safely removed and capped off. 1 hr. minimum. $90/hr. $90.00/hour (1 hour minimum) Planning / Community Development Residential Plumbinq Permit Fees New Residential Cost Each 1 bathroom/kitchen (includes: first 100 feet of water/sewer lines; hose -bibs ice maker; under floor low -point drains; and rain -drain packages) $400.00 2 bathrooms/1 kitchen $500.00 3 bathrooms/1 kitchen $575.00 Each additional bathroom (over 3) $50.00 each additional Each additional kitchen (over 1) $50.00 each additional Remodel / Alterations Remodel / Alterations (minimum fee) $75.00 Each fixture, appurtenance, and first 100 ft. of piping $20 each additional Miscellaneous Residential Minimum Fee $75.00 When purchased as bathroom unit(s) — includes the first 100 ft. of water service, sanitary & storm. Piping or private storm drainage systems exceeding the first 100 ft. $22.00 Backflow Assembly $25.00 Re -pipe water supply $90.00 Alternate Water Heating Systems (coils, heat pumps, etc.) $60.00 Solar $60.00 Swimming Pool Piping $50.00 Residential Fire Sprinkler (include plan review 0-2,000 Square Feet $200.00 2,001-3,600 Square Feet $250.00 3,601-7,200 Square Feet $350.00 7,201+ Square Feet $450.00 Manufactured Dwellinq or Pre -Fab Connections to building sewer and water supply $50.00/space RV and Manufactured Dwellina Parks Installation Fee $150.00 State Fee $30.00 Factory Manufactured Awning/Carport Fee based on valuation of installation cost and system equipment. Refer to structural permit fees. Each additional 10 spaces $100.00 Commercial Plumbinq Permit Fees Commercial. Industrial, and Dwellinas other than one- or two-famil Minimum fee $75.00 Each fixture $40.00 Swimming Pool Piping $60.00 Piping (based on number of feet) $0.75/ft. Plumbing Plan Review 30% Sanitary Services First 100 Feet Page 18 $0.75 Planning / Community Development Each Additional 100 Feet or fraction thereof $0.75 Storm Services First 100 Feet $0.75 Each Additional 100 Feet or fraction thereof $0.75 Water Services First 100 Feet $0.75 Each Additional 100 Feet or fraction thereof $0.75 Commercial Fire Sprinkler (include plan review) Fee based on valuation of installation cost and system equipment $1.00 to $500.00 $90.00 per hour $501.00 to $2,000.00 $2,001.00 to $25,000.00 $25,001.00 to $50,000.00 $50,001.00 to $100,000.00 $100,001.00 and up $90.00 for the first $500.00 plus $10.00 for each additional $1000.00 or fraction thereof, to and including $2,000.00 $110.00 for the first $2,000.00 plus $8.00 for each additional $1,000.00 or fraction thereof, to and including $25,000.00 $294.00 for the first $25,000.00 plus $8.00 for each additional $1,000.00 or fraction thereof, to and including $50,000.00 $494.00 for the first $50,000.00 plus $5.00 for each additional $1,000.00 or fraction thereof, to and including $100,000.00 $744.00 for the first $100,000.00 plus $4.00 for each additional $1,000.00 or fraction thereof Fire Sprinkler/Fire Suppression/Fire Alarm Plan Review 65% of structural permit fee Minimum Permit Fee Miscellaneous Minimum fee Specialty fixtures Re -inspection (no. of hrs. x fee per hour) Special requested inspections (no. of hrs. x fee per hour) Medical gas piping Minimum fee Valuation $500 to $2,000 Valuation $2,001 to $25,000 Valuation $25,001 to $50,000 Valuation $50,001 to $100,000 Valuation greater than $100,000 Rainwater Harvesting System Fee based on valuation of work to be performed. Minimum fee Valuation $1 to $500 Page 19 $90.00 $90.00 $40.00 $90/hr. (1/2 hr. minimum) $90.00 $50.00 $50.00 + $5 per $100 of valuation $125.00 + $18 per $100 of valuation $540.00 + $14 per $100 of valuation $890.00 + $9 per $100 of valuation $1,340.00 + $8 per $100 of valuation $75.00 $75 for the first $500 plus $9 for each additional $100 or fraction Planning / Community Development Valuation $2,001 to $25,000 Valuation $25,001 to $50,000 Valuation $50,001 to $100,000 Valuation greater than $101,000 and up thereof, to and including $2,000 $210 for the first $2,000 plus $10 per $1,000, or fraction thereof, to and including $25,000 $440 for the first $25,000 plus $10 per $1,000, or fraction thereof, to and including $50,000 $690 for the first $50,000 plus $9 per $1,000, or fraction thereof, to and including $100,000 $1,140 for the first $100,000 plus $9 per $1,000 or fraction thereof Residential Mechanical Permit Fees Mechanical Permit Minimum Fee $75.00 Furnace/Burner including ducts & vents Up to 100k BTU/hr. $20.00 Over 100k BTU/hr. $20.00 Heaters/Stoves/Vents Unit Heater $20.00 Wood/pellet/gas stove/flue $20.00 Repair/alter/add to heating appliance or refrigeration unit $20.00 or cooling system/absorption system Evaporated cooler $20.00 Vent fan with one duct/appliance vent $20.00 Hood with exhaust and duct $20.00 Floor furnace including vent $20.00 Gas Piping One to four outlets (any number of outlets) $20.00 Air -handling Units, including Ducts Up to 10,000 CFM $20.00 Over 10,000 CFM $20.00 Compressor/Absorption Svstem/Heat Pum Up to 3 hp/100K BTU $20.00 Up to 15 hp/500K BTU $20.00 Up to 30 hp/1,000 BTU $20.00 Up to 50 hp/1,750 BTU $35.00 Over 50 hp/1,750 BTU $45.00 Incinerator Domestic incinerator $20.00 Page 20 Planning / Community Development Commercial Mechanical Permit Fees Valuation $1 to $500 Valuation $501- $100,000 Valuation $100,000+ Deferred Submittals + Fees Plan Review Fee Miscellaneous Fees Re -inspection Specially requested inspection (per hour) Regulated equipment (un-classed) Electrical Permit Fees Residential per unit, service included 1,000 sq. ft. or less Each additional 500 sq. ft. or portion thereof Limited energy Each manufactured home or modular dwelling service or feeder Multi -family residential $90.00/minimum $90.00 for the first $2,000.00 plus $10.00 for each additional $1,000.00 or fraction thereof. $1,070.00 plus $10.00 for each additional $1,000.00 or fraction thereof. $100.00 each item plus 65% of mechanical permit fee of deferred submittal valuation. 25% of permit fee $90.00 $65.00 $50.00 Cost Each $135.00 $25.00 $32.00 $50.00 $65.00 Residential and Commercial —Services or Feeders/installation. alteration, relocation 200 amps or less $95.00 201 to 400 amps $115.00 401 to 600 amps $190.00 601 to 1,000 amps $250.00 Over 1,000 amps or volts $550.00 Reconnect Only $75.00 Temnorary Services or Feeders 200 amps or less $75.00 201 to 400 amps $100.00 401 to 600 amps $150.00 601-1000 amps $250.00 Over 1,000 amps or volts $450.00 Branch Circuits: new. alteration. extension per panel Branch circuits with purchase of a service or feeder $6.00 Branch circuits without purchase of a service or feeder: First branch circuit $65.00 Each additional branch circuit $7.50 Miscellaneous Fees: service or feeder not included Each pump or irrigation circuit $65.00 Each sign or outline lighting $65.00 Signal circuit(s) or low voltage system, alteration or extension (each system) $65.00 Page 21 Planning / Community Development Subdivision lighting per pole in addition to service $40.00 Swimming pool (panel, 3 circuits and bonding) $90.00 Specially requested inspection (per hour) $90.00 Each additional inspection over the allowable in any of the above, for those not covered under residential inspection caps (per inspection) $90.00/hr. (1/2-hour minimum) Special Inspection $90.00/hr. (1/2-hour minimum) Reinspection $90.00/hr. (1/2-hour minimum) Field Review -Change of use $90.00/hr. (1/2-hour minimum) Residential Restricted Enerov Electrical Permit Fees Fee for all systems* $25.00 Audio and stereo systems Burglar alarm system Doorbell Garage -door opener Heating, ventilation, & air-conditioning systems Landscape lighting & sprinkler controls Landscape irrigation controls Outdoor landscape lighting Vacuum Systems Each additional inspection $25.00 "For new construction, this permit fee covers all systems listed or can be sold separately. Page 22 Planning / Community Development Renewable Enerqv Systems 5 KVA or less 5.01 KVA to 15 KVA 15.01 KVA to 25 KVA 25.01 KVA and above Engineered Systems (Separate Electrical application required) Plan Review Re -Inspection Fee Wind generation systems in excess of 25 KVA: 25.01 KVA to 50 KVA 50.10 KVA to 100 KVA $100.00 $100.00 $156.00 $156.00 plus $6.25/KVA for each additional 65% of Building Permit $90.00/hr (1/2 hr. minimum) $204.00 $469.00 For wind generations systems that exceed 100 KVA the permit fee shall be calculated in accordance with OAR 918-309-0040 Solar generation systems in excess of 25 KVA: $6.25/KVA The permit charge will not increase beyond the calculation for 100 KVA. Permits issued under this sub -section include three inspections. Additional inspections will be billed at an hourly rate. Buildinq Permit Reinstatement Fee A building permit expires after a period of 180 days from the date of issue with no inspection activity. To reactivate an expired permit, a fee of $50.00 per construction discipline is required (Building, Plumbing, Mechanical, Electrical). 'If the sum of the original permit fee subject to reinstatement is less than $50.00, a reinstatement fee equal to half of the value of the original permit fee shall be accessed for permit reinstatement. Grading Fees Plan Review Fee 50 cubic yards or less 51-100 cubic yards 101-1,000 cubic yards 1,001-10,000 cubic yards 10,001-100,000 cubic yards Additional plan review required for changes, additions, or revisions to approved plans Permit Fees 50 cubic yards or less 51-100 cubic yards 101-1,000 cubic yards Page 23 $90.00 per hour No Fee $125.00 $200.00 $400.00 $500.00 for the first 10,001 cubic yards plus $50.00 for each additional 10,000 cubic yards or fraction thereof $90.00/ hr. (1/2 hr. minimum) No fee $100.00 $100 for first 101 yards plus $35 for each additional 100 cubic yards or fraction thereof Planning / Community Development Investigation Fees Investigation Fee A Low effort to determine Compliance Investigation Fee B Medium effort to gain compliance. Stop Work order posted. Applicant obtains required permits within 10 business days. Investigation Fee C High effort to gain compliance. Applicant failed to meet deadline or has had more than one documented violation in 12 months for starting work without permits. State of Oregon Surcharge - ORS 455.210(4) State of Oregon permit surcharge is 12% of structural, overall building permit. $90.00/h r. $90.00/hr. ($150.00 minimum) $90.00/hr. ($250.00 minimum) plumbing, mechanical and electrical components of the Buildinq Permit Refund Policy The City of Ashland Community Development Department offers partial refunds for building permits that have been issued, have had no inspections performed and have not yet expired (six months from issue date). Refunds for permits that have expired are limited to any Systems Development Charges (SDC's) that were part of the permit fees. How to request a refund Submit the following documents to the Community Development Department at 51 Winburn Way: • Approved set of plans (stamped) • Job Inspection card • Letter of refund request signed by applicant/owner with mailing address for refund check The refund will be processed within 30 days of the date of the request letter. The following fees are not refundable • Building Plan Check Fee • Fire Protection Review Fee • 50% of Community Development Fee (maximum equal to Building Plan Check Fee) • 50% of Engineering Development Fee (maximum equal to Building Plan Check Fee) The remainder of the permit fees are refundable. A $50.00 administrative fee will be subtracted from the eligible refund amount for costs associated with the refund process. Page 24 Electric Electric Miscellaneous Fees and Charges Banners Temporary Service Drop Single Phase Underground temp 300 amps or less Single Phase Overhead temp 300 amps or less Three Phase Street Light Install of Light Shroud Meter Charges Meter Tests for Accuracy Once in twelve months Two or more times in twelve months Meter repairs/replacement (Damaged by Customer) Non Radio Frequency Meter Charges Conversion from Radio Frequency (RF) to Non RF meter Monthly Fee to manually read Non RF meter Service Calls Once in twelve months Two or more times in twelve months Other hours or Holidays Service Connection for Applicant De -energize Service Scheduled work after hours Unauthorized Connection Line Extension Charges New Single -Family Residential Service Overhead service in existing developed areas from distribution line to and including meter. Overhead service upgrade or increased service for 300 amps or less Replacement of service from overhead to underground, 300 amps or less. Customer provides all trenching, conduit, backfilling and compaction as directed by the City. Underground residential service of 300 amps or less. Customer provides conduit, trenching, back fill, compaction as directed by the City. Page 25 $125.00 each $247.00 $295.00 Actual Cost $80.00 No Charge $176.00 Actual Cost No Charge No Charge No Charge $203.00 $303.00 $254.00 Actual Cost $215.00 $580.00 $580.00 $1,217.00 $697.00 Electric *Underground Distribution Installation Charges: Per lot less house service and engineering fees. *Subdivisions of 0 to 20 engineering fee per lot * Subdivisions of 21+ engineering fee per lot *Three Phase subdivision as required by city per lot Any overhead/underground service over 300 amps Commercial, Institutional and Industrial Service **Blower Door Leak Test (gas heat customers only) **Duct Leak Test (gas heat customers only) ENR Calculations $1,186.00 $171.00 $259.00 $259.00 Actual Cost Actual Cost $75.00 $125.00 * Methodology: Current ENR Rate - Old ENR Rate/Old ENR Rate = % Rate of Adjustment (9515.86-9289.65)/9289.65 = 2.44% Source: Engineering News Record Construction Cost Index (ENR) **Electric heat customers = no fee Page 26 Fire Fire Miscellaneous Fees and Charges Report Fees: Non patient Pre -Hospital Care Reports $20.00 for 10 pages or less, $0.25 each additional page Fire Incident Reports $12.00 for 10 pages or less $15.00 over 10 pages Q20nn f r 10 pages r roses $0.25 each additional page Patient Report $40.00 for 10 pages or less, $0.25 each additional page GD/DVD $19nn n Gase request Mailing Cost Actual Cost Fire Investiaation and Fire Marshal Reports Narrative Report $20.00 for 10 pages or less, $0.25 each additional page Digital Cspy $30.00 Photos $1.00 each Photo Log $20.00 Investigation Drawings/Chart $20.00 each Mailing Cost Actual Cost Research Fee Refer to Section 1, pg. 7 COST RECOVERY FEES (MVC, Haz-Mat, Rescue): MCVs with Engine Responses Level 1 MVC - Assessment and stabilization $435.00 $475.00 for 1 hour, then $235.00 every hour after Level 2 MVC — Level 1 plus fluid clean-up $405.00 $500.00 for 1 hour, then $275.00 every hour after MVC with Extrication (requires use of extrication equipment) $'305.00 $1,450.00 for 1 hour, then $725.00 every hour after Page 27 Fire Hazardous Material Incidents Level 1 — Incident command, isolate and deny entry, evacuations if needed $700.00 $770.00 Haz-Mat 8 Activation with AF&R engine standby $400.00 heurty $440.00 hourly Haz-Mat 8 Activation with AF&R ambulance standby $300.00 hourly $330.00 hourly Victim Rescues Engine Response (per engine) $400.00 $450.00 hourly Technical Rescue Team (per person) $50.00 heurly $150.00 hourly Emergencv Medical Services AF&R Ambulance Membership -Basic $66.00 per year AF&R Ambulance Membership -Plus $112.00 per year Emergency Medical Service Fee —Aid Call $317-00- per -patient $348.00 per patient Ambulance Base Rate (per current rate schedule) $1,095.00-per patient $1,151.00 per patient Ambulance Mileage Rate (per current rate schedule) $14.38 perrei4e $15.03 per mile Ambulance Waiting Time $25 00 per 142 h. $50.00 per 1/2 hour Ambulance Stand By (2 hour minimum) $100.00 per4haor $110.00 per hour On scene Coordinator $50.00 per hGw $55.00 per hour Extra attendant $45.90 each $50.00 each Ambulance Service Area III 2022 rate schedule Base rates will be adjusted each calendar year by the most current rate schedule posted by the Center for Medicare/Medicaid Services (CMS) that sets the "Ambulance Inflation Factor'. Other rates and mileage charges will be updated as approved by the County Commissioners. Emergency Medical Services/Standby Fees Structure Engine Standby for Events $400.00 perheur $440.00 per hour Brush Engine Standby for Events $250.00 per hG4r $275.00 per hour Fire and Life Safety Division Standby $75.00 peF5e61F $100.00 per hour Fire and Life Safety Plan Checks Any Building Permit - 24% of the Building Division Structural Permit Fee and Plan Check Fee Condominium- 24% of the Building Division Structural Permit Fee and Plan Check Fee New Subdivision or Land Partition - 24% of the Engineering Subdivision Plat Check Fee Other All Hydrant Flow Requests. To be charged to the developer or installer. $150.00 Page 28 Fire First Aid/CPR Classes Basic Life Support (BLS) for Healthcare Providers CPR Class Heart Saver CPR & First Aid Class Heart Saver CPR Class Family and Friends CPR Class Inspection Fees Travelers Accommodation Occupancy Type "B" 0-1,000 sf. 1, 001-3000 sf. Occupancy Type "A, E, M, S" 0-3,000 sq ft Occupancy Type "F, H, 1" 0-3,000 sq ft 3,001-10,000 sq ft 10,001-20,000 sq ft Over 20,000 sq ft Occupancy Type "A, B, E, M, S" 3,001-10,000 sq ft 10,001-20,000 sq ft Over 20,000 sq ft $66.001perser4 $70.00/person $665-AA/pef691; $70.00/person $40.00/perr,on $45.00/person $6.90/perser� $7.00/person Initial Inspection (Re -inspection Included) Occupancy Type "R, SR" 3 to 10 Units 11 to 40 Units 41 to 70 Units Over 70 Units Non -Compliance after 2nd Inspection: Inspection Fee + Non -Compliance after 31 Inspection: Inspection Fee + Non -Compliance after 4th Inspection / Subsequent Inspections: Inspection Fee + Operational Permits: Fire Works Public Display Exhibits and Trade Shows Fumigation and Thermal Insecticide Fogging Vehicles or Equipment in Assembly Buildings Pyrotechnic and Special Effects Open Flame Haunted Houses Marijuana Processing Fire Performances (per event): Temporary Membrane Structures, Tents and Canopies 200-400 sq ft Temporary Membrane Structures, Tents and Canopies Above 400 sq ft Hydrostatic Test Underground Flush Test Hood System Trip Test Fire Acceptance Test Egress Light Test Above Ground LP Tank Install Above Ground LP Tank Removal Commercial LP Usage Less than 500 gallons Page 29 $40.00 $40.00 $75.00 $75.00 $125.00 $200.00 $250.00 $300.00 $125.00 $175.00 $225.00 $75.00 $125.00 $175.00 $250.00 Base Fee +$100.00 Base Fee +$200.00 Base Fee +$400.00 $150.00 $150.00 $300.00 $50.00 $75.00 $75.00 $50.00 $500.00 $75.00 $50.00 $125.00 $75.00 $75.00 $75.00 $150.00 $150.00 $75.00 $150.00 $75.00 Fire Underground Fuel Tank Install Underground Fuel Tank Removal Construction and Use Permits Compressed Gas Flammable and Combustible Liquid Storage Hazardous Materials Storage Hazardous Materials Production Industrial Ovens High Piled Combustible Storage Permits not specifically mentioned but required by Fire Code Temporary Liquor License (In addition to City Recorder fee listed on page 11) Pre Application Comments After Hours and Weekend Inspections Fire Systems Cover Up/ Acceptance Test Inspections: 0-3,000 sq ft 3,001 to 10,000 sq ft 10,001 to 20,000 sq ft 20,000 to 40,000 sq ft 40,000 to 80,000 sq ft Above 80,000 sq ft Weed Abatement Staff time Mailing Cost Weed Abatement by Contractor $300.00 $500.00 $150.00 $150.00 $300.00 $300.00 $150.00 $150.00 $50.00 - $500.00 depending on staff hours and complexity $15.00 $25.00 $150.00 $75.00 $125.00 $175.00 $350.00 $700.00 $1,000.00 Refer to Section 1, pg. 7 Actual Cost Actual Cost Other Geffee Mugs nn G€RT €aGkPaGk $20.00 T-Shirt $20.00 Sweat Shirts $35.00 Ghallenge Goins $25.00 Misc. Apparel items, prices may vary. Page 30 Information Technology Installation Fees Information Technoloav Miscellaneous Fees and Charaes Basic installation - Pre -wired CATV outlets only $ 20.00 (Additional charges for parts and supplies apply) Add Trap ("filter") $10.00 New customer cable modem activation $10.00 Cable Modem [Refurbished 90 —day replacement warranty] $50.00 Additional materials $10.00 Over -and -beyond regular installation including multi outlets, outlet plates, additional wiring, replacement of customer damaged outlets. Wi Max standard installation $200.00 Disconnect Fees Disconnect $50.00 Remove Trap ("Filter') $10.00 Truck Roll $35.00 Field Technician Hourly Rate Non-standard work such as advancing troubleshooting, $55.00 non-standard outlets, fishing wire inside walls, etc. Consulting and Technical Support Hourly Rate For support issues not related to AFN infrastructure, performance, $85.00 and reliability. Minimum charge one hour. Non -City Employee Staff Screening Charge for each vendor employee submitted for authorization to $150.00 Access AFN and City Service Center facilities. Fiber Service Installation Overhead served connections Individual Business Case (IBC) IBC & quote Underground served connections IBC & quote Ethernet Transit @ 100 Mbps IBC & quote Transit @ 1000 Mbps IBC & quote Static IP Address $5.00/month each Maximum of 5 Static Internet Protocol (IP) addresses* • Minimum level of service for static IP and Quality of Service (QoS) is "CHOICE" or higher service tier. QoS Fee $3.50/month VOIP (phone) enhancement available with AFN Choice or higher service level through AFN certified Modems. Page 31 Information Technology Business Augmented Upload Package (additional 5 Mbps) $15.00/month Available exclusively on AFN Direct Small Office/Home Office (SOHO) or Small Business Must have current City of Ashland Business License *Additional fee added to base AFN Direct retail rates on specific packages. Maximum SOHO upload speed with augmented upload service at up to 9 Mbps Small Office/Home Office Business Augmented Upload Package @$80/month Maximum Small Business upload speed with augmented upload service at up to 10 Mbps Small Business Augmented Upload Package @ $100.00/month Non -return of customer premise equipment (CPE) devices CPE's must be returned on disconnect date of AFN services. Cable TV (CATV) Seasonal Reconnects & Disconnects Disconnects & reconnects Service change Install HBO filter CATV House Amp Fee Utility Billing Lobby Signage Fee Cable Modem Rental Non Return of Rented Modem at Closing of Account Cable Modem Purchase $300.00 $10.00/visit $35.00/each $100.00/month $5.00/month $50.00/each $50.00/each * Resolution 2010-28 (Section 2, page 38) grants Information Technology management ability to set promotional rates. Page 32 Municipal Court; Police Municipal Court Miscellaneous Fees and Charges Court Administration Fees Appeal Transcript Fee City Attorney Deferred Sentence/Diversion Civil Compromise Costs Compliance Inspection Fee Default Judgment Discovery Fees Imposed in Accordance with Miscellaneous Fees and Police Department Resolutions Traffic School Program: Classes A-D, including special zones Crime Violation $35.00 $10.00 $60.00 N/A $75.00 N/A N/A $25.00 N/A $15.00 See Police and City Recorder Fees N/A See Below Presumptive Fine Traffic School Program Fee $115.00 $115.00 $165.00 $120.00 *$225.00 $180.00 $265.00 $220.00 *$325.00 $280.00 *$525.00 $480.00 *special zone enhanced penalty Extend/Amend City Attorney Deferred Sentence/Diversion $45.00 N/A Failure to appear for Bench Trial/Show Cause hearing $90.00 $70.00 Failure to Appear for Jury Trial $150.00 N/A Forfeiture of Security $25.00 $25.00 Court Costs $35.00 $45.00 nn €xp RGtieR Show cause Admission of Allegation $240.00 $25.00 $249 N/A Bench Probation Fee $100.00 N/A Warrant Bank Costs $25.00 All other fees and charges inconsistent with the fees and charges set forth herein are repealed. Nothing in the Resolution is intended to detract from the inherent power of the Court pursuant to general law to impose fees and charges established in state law of city ordinance in addition to the fees and charges specified herein. Police Miscellaneous Fees and Charges Police Reports $12.00 for reports 10 pages or less $15.00 for reports over 10 pages Research Fee Refer to Section 1, pg. 7 Visa Letters $19.00 Fingerprints Cards $35.00 first card $10.00 each additional card Photographs (CD) $19.00 Audio Recordinqs $19.00* Mobil Audio Video Recordings (MAV) $19.00* Body Camera Video $19.00* *Any audio or video recording requiring extensive redaction, more than 30 minutes, shall be charged Page 33 Municipal Court; Police at a rate outlined under Research Fee. Refer to section 1, pg. 7. Impound/Tow Fee Vehicles for Hire (per Ordinance 3160) Permit Fee for Transportation Network Company Permit Fee for Taxi or Limousine Company Permit for Vehicle for Hire Drivers Page 34 $105.00 Cash only $5,000 $500 $60.00 new / $60.00 renewal Public Works Public Works Miscellaneous Fees and Charges Existing maps printed in color on HP1055CM plotter (241b bond paper) Arch C 18 x 24 3.00 sq. ft. $18.00 Arch D 24 x 36 6.00 sq. ft. $36.00 Arch E 36 x 48 12.00 sq. ft. $72.00 Existing maps or copies of existing maps copied in B&W on Xerox 3030 large format copier (201b bond paper) Arch C 18 x 24 $2.00 Arch D 24 x 36 $3.00 Arch E 36 x 48 $4.00 Note: Maps printed on materials other than the specified bond are double the standard print fee 2021 CPI and ENR Calculations - (NEW-OLD)/OLD = % Rate of Adiustment Marsh 2021 GPI value - 264.99 (TNEVV March 2020 CPI value - 258.10 (OLD) (264.88 258.1)i258.1 - 263 March 2022 CPI value = 287.708 (NEW) March 2021 CPI value = 264.88 (OLD) (287.708-264.88)/264.88 = 8.6% ¢1.7-7-^r3-7vT1-396.9�/'�v96.'37 - �k March 2022 ENR value = 12,791.43 (NEW) March 2021 ENR value = 11,749.75 (OLD) (12,791.43-11,749.75)/11,749.75=8.9% danuaFy 2921 GPI value - 261.582Z(N€117 Ja^LAaFy 2020 G - 257.971 (OLD} »a1 co') ')c7 071\1')c'7 n7-i — -1 Aoi January 2022 CPI value=281.933 (NEW) January 2021 CPI value = 261.582 (OLD) (281.933-261.582)/281.933- = 7.78% March CPI used for Plat & Plan Checks Public Works/Engineering Inspections, Permits, etc. GIS Data & Mapping Services Cemetery Fees January CPI used for Airport Fees March ENR used for Sanitary Sewer Connection Fees Water Connection Fees Plat & Plan Checks Subdivision Plats (does not include 24% Fire Department Review Fee or Planning Review Fee) $904.00 plus $137.00 per lot Page 35 Public Works Condominium Plats (does not include 24% Fire Department Review Fee) $904.00 plus $137.00 per lot Partition Plats (does not include 24% Fire Department Review Fee or Planning Review Fee $446.00 $484.00 Engineering Development Fee 0.75% of valuation (This fee is charged concurrently with Building Permit Fees at the time of building permit applications. Applies to all new residential dwelling units and commercial developments. Remodels, additions and accessory buildings are not assessed this fee.) Page 36 Public Works Public Works / Engineering Inspections, Permits, etc. Subdivision Construction Inspection/ 5% Engineer Fee (5% of the Public Works Improvement Inspection public improvement cost) Street or Alley Excavation Permit $225 nn plus per f.,.,t Ges} based on age of ' o.,} $244.00 plus per foot cost based on age of pavement Encroachment Permit $2�25.0000 $244.00 Miscellaneous Construction Permit (Construction of curb, sidewalk, driveway apron, etc.) $80.00 Dust Suppression Permit $74 09 $80.00 Driveway Painting Permit (includes a can of paint) $i6.09 $17.00 Right -of Way Closure -Street $225.00 $244.00 Right -of Way Closure -Sidewalk (>72 hours) $74.09 $80.00 Right -of Way Closure -Sidewalk (<72 hours) $i6.09 $17.00 Right -of Way Closure -Parking Space (>72 hours) $74.00 $80.00 Right -of Way Closure -Parking Space (<72 hours) $46.00- $17.00 Block Party $16.08 $17.00 Sidewalk Dining - Annual Renewal (Minimum 50 sq. ft.) $4.50 $5.00/sq. ft. Functional Item -Annual Renewal $74.-00 $80.00 Special Event Permit Base Fee (per Resolution 2012-08) $135.QQ $130.00 Special Event Permit - events that require city staff overtime 60% of city staff overtime Special Event Permit - Rush Fee (less than 90 days' advance notice) $250.09 $272.00 Street Painting Permit V6.00 $17.00 Loaned Functional Item, Pennant Application Fee $i 5i .09 $164.00 Publication Box per Publication - Annual Renewal $31.09 $34.00 Bike Rack Purchase $149.90 $162.00 Special Vehicle Permit -Initial Fee $310-00 $337.00 Page 37 Public Works Special Vehicle Permit -Annual Renewal Penalty for No Permit Street or Alley Vacation 150% of permit cost $751.99 $816.00 An administrative fee of 25% will be assessed on all permit refunds. Refunds will not be issued if requested later than one-year following the application date. GIS Data & Mapping Services GIS Hourly Rate Information on Disk Planning Pre -Application Maps Plotting Fee New Address Assignment Street Name Approval Fee Sanitary Sewer Connection Fees Sanitary sewer mainline video inspection (cost based on time and materials) $9a 90— $99.00 $46.00 per utility pep quaFter- aFte 6eGtiG-R $50.00 per utility per quarter - quarter section $25 09 $27.00 $6 nn r Sq. lare feet $7.00 per square foot $42 nn r address number $46.00 per address number $121 nn p street $131.00 per street $377 nn mqn;MUM GhaFge $411.00 Water Connection Fees The installation of all new water services and taps regardless of size will be charged on a time and materials basis. Actual Cost First Utility Locate at an address No Charge Additional Locates at same address $92.00 $89.00 Water meter re -read Once in 12 months No Charge Each additional re -read in 12 months $3"0 $41.00 Water Meter Field Test $57.09 $62.00 Water Meter Bench Test 3/4" or 1" Water Meter $129.00 $139.00 1 1/2" or 2" Water Meter $241.00 $262.00 Larger Meters Actual Cost Water pressure check once in 12 months Ne use Actual Cost Each additional pressure check in 12 months $46.09 $50.00 Water Chlorination Test - Subdivision retest upon failure $762.00 Page 38 Public Works (cost based on time and materials) $830.00 Water Pressure Test - Subdivision retest upon failure $460.00 (cost based on time and materials) $501.00 Cemetery Fees, Sales of Liners, Markers Sales of grave spaces or burial plots, liners and markers: fees split, 40% to the cemetery fund and 60% to the cemetery trust fund. Grave Space -Lawn and Monument Sections $581.00 $631.00 Grave Space -Baby Land $i 83.00 $199.00 Grave Space -Niches (bronze) $491.00 $533.00 Grave Space -Urn garden $i83.00 $199.00 Grave space -Crypt $1�, 28.00 $1,334.00 Concrete cemetery box, including setting $49i.90 $533.00 Concrete liners Cost plus 10% Final inscriptions $186.00 Niche Vases $165:00 $179.00 Grave markers Wholesale cost X 2.5 not to exceed $735.00 Grave marker setting, concrete base $a83.00 $199600 Monticello burial vault (sealed concrete) $1-351-00 $1,467.00 Sexton Fees Opening and closing graves, ground $491.00 $533.00 Opening and closing graves, double -deep $85i.90 $598.00 Opening and closing graves, infant $183.00 $199.00 Opening and closing crypts $49i.00 $533.00 Opening closed crypts $491.00 $533.00 Opening and closing niches $125.00 $136.00 Opening closed niche $125.90 $136.00 Inter cremains in grave spaces $483.QQ $199.00 Scattering of cremains $425 00 Page 39 Public Works Disinterment Saturday, Sunday or Holiday burial Grave Setup Rental Tent Rental Perpetual care lots, sold before 1927 Vases: Galvanized $136.00 $1,334.00, paid in advance $490.00 $532.00 $135.00/occurrence $60.00/day $125.00 $136.00 $49.00— $53.00 Cemetery fees will be subject to a 1.5% finance charge per month if not paid within 60 days of use. All above services will be sold pre -need in installments, interest free, with a minimum payment of one -twelfth of the total sale. Page 40 Public Works Ashland Airport Fees Lease type A - City owned - Rentals T-Hangars without doors T-Hangars with doors vintage T-Hangars with doors contemporary Helicopter Hangar Box Hangar "shell rental" (privately built City owned).284/sq. ft. $i 98.00 $213.00 $249.00 $268.00 $3i 4.09 $338.00 $249.09 $268.00 •30 .324/sq. ft. /month (building footprint) "Amenities" for any City owned hangar Office Space .25 sq #gym^^+" .27sq. ft./month (office space inside dimension) Bathroom .03 sq. ft./month (building footprint) Heat .01 sq. ft./month (building footprint) • Heat = any upgraded heat source including gas and electric • Building footprint = outside wall dimension Month tie -downs** $49.00 (small); $60.00 (large) Overnight tie -downs** $7.00 (small); $11.00 (large) See page 48 for Tie Down Rental Policy Lease type B - Ground Lease - City owned hangars Ground Lease - No minimum footage .21 sq. ft./yr. .22 sq. ft./yr. Lease type C - Ground Lease - Privately owned hangars Privately owned ground lease minimum footage 60'x40' T .516 sq. ft./yr. Hangar reservation fees T-Hangar - Basic Fee $100.00; and 75.00 is applied to first months' rent Ground Lease Space $2,000.00 Non Refundable space reservation fee* *Reservation fee is valid for a period of 1 year at which time can be renewed for an additional 12 months if progress is shown towards development of a hangar onsite. Specialized Aviation Service Operations (SASO) Fee (Annual) The square footage of the hangar multiplied by 1.6, multiplied by the current B Ground Lease fee rate. A Hanger keeper will have the square footage of the hangar multiplied by 1.0, multiplied by the current B Ground Lease fee rate. Page 41 Public Works Mobile Service Providers (MSP) Airport User Fee (Annual) Basic Fee $350.00 for first two employees, plus $25.00 each additional employee for annual operators. $100.00 for Temporary MSPs (90 days maximum — not renewable) Freight Operation (Follows Medford International Airport adjustments annually) Tariff Rate $4.24 / 1,000 lbs. *Additional electrical surcharge of $5.00 per month will be added to this amount. ** Large aircraft defined as a single engine turbo -prop or multi-engined aircraft with a gross certified aircraft weight of 6000 lbs. or greater Page 42 Attachments Q it. Wedding Packages Lithia Park Sites Group Picnic Rentals Cotton Memorial Area Madrone Area Root Memorial Hillside Picnic Area Sycamore Grove North Mountain Park Pavilion Lawn below Upper Duck Pond Butler Band shell Garden Way Pavilion Deposits -Refundable Picnic Areas Lithia Park Weddings Butler Band shell Buildings Security Special Event Fees Special Event Application Fee Street Closure Fee Park Booth fee Section 10 Parks and Recreation Miscellaneous Fees and Charges Parks Miscellaneous Fees and Charges Alcohol Fee General Building Reservations The Grove Full Facility The Grove Otte/Petterson OR Gym Hunter Park Senior Center Single Room Ashland Senior Center - full facility (excluding kitchen & office) Long Term Renters Fee & Non -Profits Pioneer Hall Miscellaneous Equipment Fee Electricity Use Fee Page 43 $200.00/-6 hours $75.00/4 hours $55.00/4 hours $55.00/4 hours $55.00/4 hours $75.00/4 hours $55.00/4 hours $75.00/4 hours $220.00/8 hours $55.00/4 hours $75.00 $75.00 $150.00 $150.00 $25.00 $75.00 $25.00/per booth (max.-25) $150.00 (non-refundable) $41.50/hr. on weekdays $50.00/hr. on weekends $23.00/hr. on weekdays $35.00/hr. on weekends $23.00/hr. on weekdays $35.00/hr. on weekends $20.00/hr. if reserved at least 6 days/year $50.00/ hr on weekends only $20.00 (at least 6 days/year $23.00/hr. on weekdays $35.00/hr. on weekends $100.00 $25.00 per 4 hours Attachments Field Usage Tournaments Ball field Lights 1 Day per week/season 2 Days per week/season 3-4 Days per week/season 5-7 Days per week/season Calle Seating Artisans Restaurant Seating Daniel Mever Pool Admission Lap Swim Water Aerobics Swim Lessons Senior Only Sessions Private Lessons $5.00 per sq. ft. Open Swim/Lap punch card (age dependent) Water Aerobics punch card Season Pass (age dependent) Youth Recreation Programs Adult Recreation Proqrams Senior Recreation Programs & Services Broadway Dance for Boomers and Beyond Broadway Dance 2 Gentle Yoga for 60+ Tai Chi for 50+ Senior Archery Art Class Series for Seniors TouchPass Lost Card Replacement Photocopies and printed pages Ashland Rotary Centennial Ice Rink Youth Admission Adult Admission Skate Rental Adult Hockey Admission Youth Hockey Admission Adult Hockey Punch Card Adult Hockey Punch Card Open Skate/Kids Only Punch Card Skating Private Lesson Helmets Page 44 $36.50/day each team $34.00/hour $100.00 $150.00 $200.00 $250.00 $5.50 per sq. ft. for 2 weekend days per week $8.00 per sq. ft. / 7 days per week OR $5.00 per square foot for 5 days per week Youth Adult $3.00 $3.50 $3.00 $3.50 $4.00 $4.00 $40/$42/$48 (age of child/ length of lesson) $3.00 (65 and over) $18.00 10 Punch 20 Punch $25.00/$30.00 $40.00/$50.00 $55.00 $165.00/$195.00 60/40 up to 80/20 split w/ instructor and APRC 60/40 up to 80/20 split w/ instructor and APRC $60.00/8 classes $65.00/8 classes $6.00/class drop -in or $20/4 class pass $4.00/class $10.00/class drop -in, includes equipment $10.00/class hour plus materials $2.00/card First 5 pages free, then $0.10/page $4.00 $5.00 $3.00 $5.50 $5.00 $50.00 $45.00 $30.00 $20.00 per 30 min $8.00 Attachments Group Rental Rate $6.00 Ashland Rotary Centennial Ice Rink Concessions Hats/Gloves/Socks $ 3.00 Coffee/Tea/Hot Chocolate $ 2.00 Water $ 1.00 Snacks/Candy $ 2.00 Ashland Rotary Centennial Ice Rink Discounts Adult Admission for Special Event $ 4.00 Youth Admission for Special Event $ 2.00 Cheap Skate -Rental $ 1.00 Student night Admission (includes skate rental) $ 6.00 Purchase of a Rec. Skate Gift Card $ 6.00 School Groups and Punch Cards Youth Punch Card -All programs (5-13) $ 35.00 Adult Punch Card -All programs (14+) $ 45.00 School Groups (per group of 30) $ 50.00 Oak Knoll Golf Course Annual Passes: Annual Pass -Single $1,099/ $110.00 a month Veteran (55+) - Single $999.00/ $100.00 a month Couple/Domestic Partner- Couple $1299.00/$125.00 a month Family +2 - Couple Plus Two (18 and under) in Household $1,499.00/$140.00 a month Junior -Single (17 and under) $199.00 Snowbird (For 6 months) - Single $750.00 *Student SOU Winter Term - Single $215.00 *Student SOU Fall Term - Single $215.00 *Student SOU Spring Term - Single $300.00 *Student SOU Summer Term - Single $380.00 *All membership types require minimum 12 mo. commitment except for SOU Student memberships Daily Adult Fees (apes 18 to 54) *Golf Fees Effective March 1, 2020 9 Holes November -February $14.00 March -October $18.00 *Weekend November -February $14.00 *Weekend March -October $18.00 *Weekday Twilight March -October $12.00 *Weekend Twilight March -October $12.00 Twilight November -February $10.00 Continuation March -October $8.00 Continuation November -February $6.00 *Replay $10.00 18 Holes November -February $20.00 March -October $26.00 *Weekend November -February $20.00 *Weekend March -October $26.00 *Weekday Twilight March -October $17.00 *Weekend Twilight March -October $17.00 Page 45 Attachments Twilight November -February "Replay Daily Junior Fees (ages 8 to 17) 9 Holes 18 Holes Driving Range Cart Fees (per person) 9 Holes 18 Holes Communitv Garden Fees 10x10 10x12 10x20 20x20 4x12 Refundable Deposit 3x6 Garden Box at Senior Center Nature Center School Proarams K-2/Half Day 3-5/ Full Day Oak Knoll Golf Course Weddina Fees November -February November -February March -October March -October Page 46 $15.00 $15.00 Year -Round $5.00 Year -Round $10.00 One token (35) balls $3.00 Year Round $10.00 $8.00 Year Round $13.00 $45.00 $54.00 $80.00 $100.00 $22.00-$29.00 depending on location $20.00 $10.00, no deposit $150.00 $225.00 $750.00 full day $400.00 half day $1,500.00 full day $800.00 half day Attachments C I T Y O F W4, ASH LAN D GRADING FEES General. Fees shall be accessed in accordance with the provisions of this section. Plan Review Fees. When a plan or other data are required to be submitted, a plan review fee shall be paid at the time of submitting plans and specifications for review. Said plan review fee shall be as set forth in Table A. Separate plan review fees shall apply to retaining walls or major drainage structures as required. For excavation and fill on the same site, the fee shall be based on the volume of excavation or fill, whichever is greater. Grading Permit Fees. A fee for each grading permit shall be paid to the City of Ashland, Building Division as set forth in Table B. Separate permits and fees shall apply to retaining walls or major drainage structures as required. There shall be no separate charge for standard terrace drains and similar facilities. TABLE A — GRADING PLAN REVIEW FEES 50 cubic yards or less No Fee 51 to 100 cubic yards $100.00 101 to 1,000 cubic yards $125.00 1,001 to 10,000 cubic yards $150.00 10,001 to 100,000 cubic yards $150.00 for the first 10,000 cubic yards, plus $25.00 for each additional 10,000 yards or fraction thereof. _ Other Fees: Additional plan review required by changes, additions or revisions to approved plans. $62.25 per hour" minimum charge — one half hour 'Or the total hourly cost to the City, whichever is the greatest. This cost shall include supervision, overhead, equipment, hourly wages and fringe benefits of the employees involved. TABLE B—GRADING PERMIT FEES' 50 cubic yards or less No Fee 51 to 100 cubic yards $75.00 101 to 1,000 cubic yards $75.00 for the first 100 cubic yards plus $25.00 for each additional 100 cubic yards or fraction thereof. Other Inspections and Fees: • Inspections outside of normal business hours (minimum charge —two hours) $65.25 per hour • Re -inspection fees $65.25 per hour • Inspections for which no fee is specifically indicated (minimum charge — one half hour)2 ' The fee for a grading permit authorizing additional work to that under a valid permit shall be the difference between the fee paid for the original permit and the fee shown for the entire project. z Or the total hourly cost to the City, whichever is the greatest. This cost shall include supervision, overhead equipment, hourly wages and fringe benefits of the employees involved. Attachments CITY OF -ASHLAND TIE DOWN RENTAL POLICY "All parties utilizing tied down parking are required to pro -%ride written consent to the Airport deeming the owner of any stored or parked aircraft as the last FAA registered owner of that aircraft. After an unpennitted failure to pay required rent or the aircraft becomes inoperable either mechanically or by regulation, and any such condition exceeds a ninety (90) day period for storage or parking, the Ashland Airport has the authority to treat the aircraft as a nuisance under AMC 9.12 Nuisance -Junk, and the Airport may thereby act according to AMC Chapter 2.31 Uniform Violation Abatement Process. Any appeal to the Ashland Airport taking such action is subject to AMC 2.30 Uniform Administrative Appeals Process." Engineering Tel: 5411488-5587 zo E. Main Street Fax: 5414488-6006 Ashland, Oregon 97520 TTY: 8001735-2900 1FAW&A www.ashland.or.us Page 48 Miscellaneous Fees and Charges Page 49 Council Business Meeting Date: June 14, 2022 Agenda Item Supplemental Budget and Resolution From Alison Chan Interim Finance Director Contact alison.chan(aD_ashland.or.us 541-552-2003 SUMMARY Issues being addressed in this Council Communication: 1. Reversal of the April 5 h supplemental budget which delt with the PERs UAL and how it is recognized. 2. Change how Marijuana tax is recorded. 3. Recognition of greater than budgeted TLT revenue restricted to tourism related expenditures. 4. Reduce Expenditures and recognized greater than budgeted revenue in the 2021-2023 Biennium. 5. Recognize and appropriate a greater than budgeted beginning General Fund balance. POLICIES, PLANS & GOALS SUPPORTED Administrative/Governance goal: "To ensure on -going fiscal ability to provide desired and required services at an acceptable level" PREVIOUS COUNCIL ACTION None BACKGROUND AND ADDITIONAL INFORMATION Item 1— The resolution will reverse the supplemental budget that was approved on April 5, 2022. The supplemental budget only impacted two (2) funds. The Community Development Block Grant Fund and the Telecommunications Funds. The reversing entries are on the attached detail sheet. This will have any payments towards the PERs UAL as a personnel service expenditure. Item 2 — The resolution will change how Marijuana is recorded in the fiscal year 2022-2023. The Marijuana tax the City of Ashland receives is unrestricted. It should be recorded in the General Fund and spent as directed by Council. Currently the Marijuana tax is being recorded in the Housing Fund. This supplemental budget will move the revenue to the General Fund and then add a transfer to the Housing Fund. There is no change to the appropriations. Item 3- The resolution will recognize and appropriate $100,000 of greater than budgeted revenue for the restricted portions of the TLT revenue. The corresponding recommended appropriations are as follows: $70,000 - funding for a portion of a Communications Program $20,000 — funding for a portion of a Diversity, Equity and Inclusion Program (D,E & I) $10,000 — funding for a portion of the maintenance of watershed trails Page 1 of 3 CITY OF -ASHLAND Item 4 — The resolution will reduce Expenditures in the 2021-2023 Biennium. The 2021-2023 had expenditures exceeding revenues by $1 million. The Budget Committee directed City staff to reduce the budget during the biennium to reconcile the difference. This resolution will do that. The details are as follows: Ongoing Expenditure Adjustments Budgeted General Fund deficit in the 2021-2023 biennial budget (1,000,000) General Fund revenue needed to replace Food & Beverage tax removed from the Parks General Fund (2,390,000) Revised General Fund deficit (3,390,000) Proposed Departmental cuts 715,000 Budgeted vacancy savings in year 2 of biennium - all departments 780,000 Reductions proposed for the 2021-2023 biennial budget 1,495,000 Estimated greater than budgeted revenues Revised General Fund deficit 1,350,000 $ (545,000) Item 5 - Recognize and appropriate a greater than budgeted beginning fund balance for the General Fund and the Parks General Fund. This resolution will recognize and appropriate as follows: One Time Funding Recognize and appropriate a greater than budgeted beginning General Fund & Parks General Fund balance Amount needed to balance the General Fund deficit Funding for an Emergency Operations position Funding for D,E & I Assessment Funding for Innovation & Technology position Funding for Planning & Development Facilitation Transferto Reserve Fund Remaining FISCAL IMPACTS An increase in appropriations of $100,000 in the Tourism Fund. 2,600,000 (545,000) (140.000) (40,000) (40,000) (120,000) (1,715,000) A reduction in appropriations of $1,495,000 in the General Fund and Parks General Fund. Recognize $1.35 million of greater than budgeted General Fund revenue Recognized and appropriated $2.6 million of greater than budgeted beginning General Fund balance and Parks General Fund. STAFF RECOMMENDATION Staff recommends approval of reversing the Supplemental budget from April 51h, 2022. Staff recommends changing how Marijuana tax is recorded. Staff recommends approval of recognizing and appropriating greater than budged revenue in the Tourism Fund. Staff recommends changes the General Fund and Parks General Fund as presented. Page 2 of 3 CITY OF -ASH LAN D ACTIONS, OPTIONS & POTENTIAL MOTIONS N/A REFERENCES & ATTACHMENT Resolution 2022-17 Page 3 of 3 CITY OF -AS H LAN D 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 RESOLUTION NO.2022-17 A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET FOR CHANGES TO THE 2021/23 BIENNIAL BUDGET RECITALS: ORS 294.471 permits the governing body of a municipality to make a supplemental budget for one or more of the following reasons: a. An occurrence or condition which had not been ascertained at the time of the preparation of a budget for the current year which requires a change in financial planning. b. A pressing necessity which was not foreseen at the time of the preparation of the budget for the current year which requires prompt action. C. Funds were made available by another unit of federal, state or local government and the availability of such funds could not have been ascertained at the time of the preparation of the budget for the current year. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ASHLAND, OREGON, RESOLVES AS FOLLOWS: SECTION 1. In accordance with provisions stated above, the Mayor and City Council of the City of Ashland determine that it is necessary to adopt a supplemental budget, establishing the following amendments: Debt Credit Tourism Fund Personnel Services 80,000 Materials and Services 20,000 Taxes 100,000 $ 100,000 $ 100,000 Community Development Block Grant Fund Personnel Services 5,394 Materials and Services 5,394 $ 5,394 $ 5,394 Telecommunication Fund Personnel Services 145,729 Materials and Services 145,729 $ 145,729 $ 145,729 RESOLUTION NO.2022-xx Page 1 of 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 General Fund Transfer b the Housing Fund Taxes Housing Fund Taxes Transfer from the General Fund Tourism Fund Personnel Services Maferials and Services Taxes General Fund Transfer b the Reserve Transfer b Parks General Fund Funding br E0C position Funding br DEI Assessment Funding for IT position Funding br Planning & DevelopmentFaclilabr Fund balance Reduce Departments budget Reduce Departments personnel br vacancy savings Recognize greater 4ian budgefed revenue Recognize and appropriate a greater than budgefed beginning General Fund balance Parks General Fund Food & Beverage Taxes Transfer from the Parks CIP Fund Transfer to the Reserve Fund Reduce Departrnentbudget Reduce Depart rent personnel for vacancy savings Transfer from the General Fund Recognize and appropriate a greafer than budgeted beginning Parks General Fund balance Parks CIP Fund Transfer b Parks General Fund Fund balance Reserve Fund Fund Balance transfer from the Parks General Fund transfer tom the General Fund 1 - Reduce Departmental budgets Community Development Administration Department Finance Department Parks & Recreation Division Public Works Department Total Departnent reductions 2 - Estimated Vacancy Savings Inovatbn and Technology Deparment Finance Department Police Departnent Fire Department Public Works Department Community Development Department Parks & Reareeabon Department Total Estimafed Vacany Savings *3- Greaterthan Budgeted Revenue Property Taxes Transient Lodging Tax (TLT) Total Revenue Greafer than Budgefed RESOLUTION NO.2022-xx Debt Credit 200,000 200,000 $ 200,000 $ 200,000 200,000 200,000 $ 200,000 $ 200,000 80,000 20,000 100,000 $ 100,000 $ 100,000 1,415,000 1,900, 000 Administration Department 140,000 Administration Department 40,000 IT - Compufer Services Div. 40,000 Comm Dev Department 120,000 1,000,000 1 365,000 2 640,000 3 1,350,000 2,300,000 $ 4,655,000 $ 4,655,000 2,005,000 385,000 300,000 • 1 350,000 2 140,000 1,900,000 300,000 $ 2,690,000 $ 2,690,000 385,000 385,000 $ 385,000 $ 385,000 2,015,000 300,000 1,715,000 $ 2,015,000 $ 2,015,000 8,000 138,600 156,200 350,000 62,200 715,000 30,000 60,000 200,000 220,000 80,000 50,000 500,000 850,000 1,350,000 Page 2 of 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SECTION 2. All other provisions of the adopted 2021-2023 BIENNIUM BUDGET not specifically amended or revised in this Supplemental Budget remain in full force and effect as stated therein. SECTION 3. This resolution is effective upon adoption. ADOPTED by the City Council this day of , 20_. ATTEST: Melissa Huhtala, City Recorder SIGNED and APPROVED this Reviewed as to form: Katrina Brown, City Attorney RESOLUTION NO.2022-xx day of ,20—. Julie Akins, Mayor Page 3 of 3 Council Business Meeting June 14, 2022 Agenda Item Financial Policy Update From Alison Chan Interim Finance Director Contact alison.chan@ashland.or.us SUMMARY The City of Ashland has a comprehensive set of financial policies to provide guidance to staff and represent the organization to financial markets. It is important to periodically conduct a review to ensure they accurately represent the intent and financial management philosophy of the City Council and the organization. The attached policies are intended to support the City of Ashland in its drive to long-term financial resilience. POLICIES, PLANS & GOALS SUPPORTED N/A PREVIOUS COUNCIL ACTION N/A BACKGROUND AND ADDITIONAL INFORMATION On December 1,2020 Council adopted the "Financial Management Policies" for the City of Ashland. At the time of adoption, it was discussed how the document should be reviewed and updated periodically. The purpose of todays resolution is to do just that. Review and update. First item — In the Financial Management Policies is has a section for Investments. I recommend changing the title to Investments and Banking and recommend adding the Resolution of Authorized signatures as Attachment 1. Second item — In the Investment section I recommend adding a reference to the more detailed Investment Policy that Council adopted January 161', 2018. The Resolution of the Investment Policy will be an attachment to the Financial Management Policies document. It is Attachment 2. Third item — In the Financial Management Policies is has a section for Operating Budgetary Policies. I recommend changing the title to Budgetary Policies. It is recommended that ground rules for the Budget Committee be added. They are added to page 2 of the policy as the Yd bullet in Budgetary Policies section. It is also recommended to add the Citizens' Budget Committee Training & Reference Guide as Attachment 3. Fourth item — In the Financial Management Policies is has a section for Fund Balance Policy. I recommend changing the title to Fund Balance and Reserve Fund Policies and recommend adding the Resolution of the Reserve Policy as an attachment to the Financial Management Polices document as Attachment 4. FISCAL IMPACTS N/A STAFF RECOMMENDATION Page 1 of 2 C I T Y O F -ASH LAN D Staff recommends approval of the resolution. ACTIONS. OPTIONS & POTENTIAL MOTIONS I move to adopt the City of Ashland Financial Policies. REFERENCES & ATTACHMENT 1. Financial Management Policies 2. Attachment 1 — Resolution for authorized signers 3. Attachment 2 — Resolution for Investment Policy 4. Attachment 3 — Training and Reference Guide for Budget Committee 5. Attachment 4 — Resolution for Reserve Fund Page 2 of 2 C 1 T Y OF -ASH LAN D CITY OF -ASHLAND Financial Management Policies The Financial Management Policies apply to fiscal activities of the City of Ashland. Objectives The objectives of Ashland's financial policies are as follows: • To enhance the City Council's decision -making ability by providing accurate information on program and operating costs. • To employ revenue policies that prevent undue or unbalanced reliance on any one source, distribute the cost of municipal services fairly, and provide adequate funds to operate desired programs. • To provide and maintain essential public programs, services, facilities, utilities, infrastructure, and capital equipment. • To protect and enhance the City's credit rating and financial wellbeing. • To ensure the legal use of all City funds through efficient systems of financial security and internal control. The City of Ashland does not discriminate in providing services, purchasing goods or services, and in matters of employment. Investments And Banking AND BANKING All City funds shall be invested to provide —in order of importance —safety of principal, a sufficient level of liquidity to meet cash flow needs, and the maximum yield possible. One hundred percent of all idle cash will be continuously invested in accordance with State law and recommended government finance industry standards. The City of Ashland has a detailed Investment Policy and that is aearta part of this ------------ Formatted: Indent: Left: 0.08" document and is labeled Attachment 2 4 (twoerfe). Accounting • The City will maintain an accounting and financial reporting system that conforms to Generally Accepted Accounting Principles (GAAP) and Oregon Local Budget Law and in compliance with Government Accounting Standards Adopted by Ashland City Council, SQ/23XX/20229 1 CITY OF -ASHLAND Board (GASB) statements. The City will issue a Comprehensive Annual Financial Report (Audit report) each fiscal year. The Comprehensive Annual Financial Report shows fund expenditures and revenues on both a GAAP and budget basis for comparison purposes. An independent annual audit will be performed by a certified public accounting firm that will issue an official opinion on the annual financial statements and a management letter as needed or required detailing areas that need improvement. Full disclosure will be provided in financial statements and bond representations The accounting systems will be maintained to monitor expenditures and revenues on a monthly basis with thorough analysis and adjustment of the biennium budget as appropriate. The accounting system will provide monthly information about cash position and investment performance. • The City will seek to meet all standards to obtain the Certificate of Achievement for Excellence in financial reporting from the Government Finance Officers Association (GFOA) annually. Pur-17FT.. •. The budget committee will be appointed in conformance with state statutes. The budget committee's chief purpose is to review the city manager's proposed budget and approve a budget and maximum tax levy for City Council consideration. The budget committee may consider and develop recommendations on other financial issues as delegated by the City Council. "The Budget Committee Reference Guide" is a part of this document and it is Aattachment 3 (three). • .The Citizens' Budget Committee serves an important service with high visibility _ / Formatted: Font: (Default) Arial within our Ashland community, and it contributes to the community's mood, tone of communications and behavior. It is important that all members are aware of their leadership roles and community influence. The following are the ground rules for the meetings: ■ Keep an open mind • Be respectful Formatted: Font: (Default) Arial ■ Don't interrupt ■ Stay on topic ■ It is ok to disagree • Raise your hand to speak • Allow others to speak before speaking again ■ Be prepared ■ Support the relationship to and with the city (fiduciary responsibility) Adopted by Ashland City Council, 5-14QU/20229 CITY OF ASHLAND • The City will finance all current expenditures with current revenues. The City will avoid budgetary practices that balance current expenditures through the obligation of future resources. Appropriation of fund balance or retained earnings will be solely for the purpose of one-time expenditures such as capital projects. • The City budget will support City Council goals and priorities and the long-range needs of the community. In contrast to the line -item budget that focuses exclusively on items to be purchased (such as supplies and equipment), the City will emphasize the use of goals and programs to: i) Structure budget choices and information in terms of programs or operating units and their related work activities and impact on constituents and the community, 2) Provide information on what each program or operating unit is committed to accomplish in long-term goals and In short-term objectives, and 3) Measure the degree of achievement of program or operating unit objectives (performance measures). • The City will include multi -year projections in the budget document of at least three years beyond the biennium. • To maintain fund integrity, the City will manage each fund as an independent entity in accordance with applicable statutes, generally accepted accounting principles, and government finance Industry standards. The City will allocate direct and administrative costs to each fund based upon the cost of the other fund providing these services to the recipient fund. The City will recalculate the cost of administrative services regularly to identify the impact of inflation and other cost increases. • If the City should receive unbudgeted revenues net of corresponding or related expenditures or proceeds from the sale of assets within any governmental fund, the City will transfer not less than 20 percent of the gain to the Reserve Fund, restrict not less than 10 percent for payment of future long-term liabilities, and designate no less than 20 percent to fund capital projects. - If the City should receive unbudgeted revenues net of corresponding or related expenditures or proceeds from the sale of assets within any enterprise or internal service fund, the City will commit not less than 10 percent of the gain to net earnings, restrict not less than 10 percent for payment of future long- term liabilities, and designate no less than 20 percent to fund capital projects. _The City will seek to meet all standards for each adopted budget to obtain the Adopted by Ashland City Council, 51 23XX/20220 3 Formatted: Indent: Left: 0.33", No bullets or numbering CITY OF -4SHLAND Award for Distinguished Budget Presentation from the Government Finance Officers Association. '--" Formatted: List Paragraph, Right: 0", No bullets or numbering, Tab stops: Not at 0.58" Fund Balance Policy General Fund The General Fund accounts for all financial resources not accounted for in other funds. Resources include working capital carryover, taxes, licenses and permits, intergovernmental revenue, fines and forfeitures, charges for services, miscellaneous revenues, and inter -fund transfers. Expenditures are for Social Services, Economic and Cultural Development, Police Department, Municipal Court Department, Fire and Rescue Department, City Band, Cemeteries, and the Department of Community Development and payments for services provided by other funds. This fund uses the modified accrual method of accounting. • The General Fund will maintain an unrestricted and undesignated balance no less than 20 percent of the average annual expenditures of the prior three years. This is the minimum needed to maintain the City's credit worthiness and to adequately provide for economic uncertainties and cash Flow needs. At such time as the unrestricted and undesignated balance exceeds 50 percent of the average annual expenditures of the prior three years, the City will transfer not less than 20 percent of the overage to the Reserve Fund, restrict not less than 10 percent for payment of future long-term liabilities, and designate no less than 20 percent to fund capital projects. If at any time the unrestricted and undesignated balance should fall below 20 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than 25 percent of the shortfall being restored within each year. • The City will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of the average annual operating expenditures over the prior three years. Parks and Recreation Fund. The Parks General Fund is managed by the Ashland Parks & Recreation Commission per City Charter. Revenues are from property tax revenue transfers from the General Fund, charges for services, and miscellaneous sources. Expenditures are for parks, recreational, and golf course operations. • The Parks and Recreation Fund will maintain an unrestricted and undesignated balance no less than 20 percent of the average annual expenditures of the prior three years. This is the minimum needed to maintain the City's credit worthiness Adopted by Ashland City Council, 5�/2349/20229 4 CITY OF ASHLAND and to adequately provide for economic uncertainties and cash flow needs At such time as the unrestricted and undesignated balance exceeds 50 percent of the average annual expenditures of the prior three years, the City will transfer not less than 20 percent of the overage to the Reserve Fund, restrict not less than 10 percent for payment of future long-term liabilities, and designate no less than 20 percent to fund capital projects. • If at any time the unrestricted and undesignated balance should fall below 20 percent of the average annual expenditures of the prior three years, the Commission will work to restore the balance in no less than three years with not less than 25 percent of the shortfall being restored within each year. • The Commission will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Special Revenue Funds Special Revenue funds account for the proceeds of specific sources that are legally restricted to expenditures for specified purposes. Special Revenue funds account for transactions using the modified accrual method of accounting. Reserve Fund. This fund is used to set aside funds to protect services and to stabilize the budget, and to meet any costs that may arise in the future from unexpected events. As established by Resolution 2010-18, amended by Resolution 2020-09, and clarified by Resolution 2020-26x-x. The resolution is a part of this document and is Attachment 4 (four). Community Development Block Grant Fund. This fund was established in 1994- 95. The fund accounts for the Block Grant and related expenditures. • A fund balance policy is not needed since this fund works on a reimbursement basis and proceeds are restricted by federal guidelines. Street Fund. Revenues are from the state road tax, grants, franchise fees, charges for services and miscellaneous sources. Expenditures are for the maintenance, repair, and surfacing of streets. • The Street Fund will maintain a committed balance of annual revenue of at least 15 percent of the average annual expenditures of the prior three years. This is the minimum needed to maintain the City's credit worthiness and to adequately provide for economic uncertainties and cash flow needs. • The System Development Charges for Transportation are included in the Street Fund balance. This portion of the Street Fund balance is restricted and shall not be used in determining the minimum fund balance. Adopted by Ashland City Council, 53�/23"/20220 5 CITY OF -ASHLAND • If at any time the unrestricted and undesignated balance should fall below 15 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than 25 percent of the shortfall being restored within each year. • The City will budget a contingency appropriation to provide for unanticipated expenditures of a nonrecurring nature. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Airport Fund. Revenues are from airport leases, and fuel sales. Expenditures are for airport operations. • The Airport Fund will maintain a committed balance of annual revenue of at least 10 percent of the average annual expenditures of the prior three years. This is the minimum needed to maintain the City's creditworthiness and to adequately provide for economic uncertainties and cash flow needs. • If at any time the unrestricted and undesignated balance should fall below 10 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than 25 percent of the shortfall being restored within each year. • No portion of the Airport fund balance is restricted for specific uses. • Many of the Airport assets have restrictions placed on them by the Federal Aviation Administration. None of the current revenues are pledged to outside lenders. • The City will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Capital Projects Funds Capital improvement funds are established to account for financial resources that are used for the acquisition or construction of major capital facilities (other than those financed by Enterprise Funds, Internal Service Funds, Special Assessment Funds and Trust Funds). Capital projects funds use the modified accrual method of accounting. Capital Improvements Fund. This fund accounts for revenues from grants, unbonded assessment payments, and other sources, and will account for the construction of special local improvements, usually streets, with revenues from short term borrowing and unbonded assessments. Expenditures are for construction, property and equipment acquisition and replacement, improvements and related purposes including facility maintenance, and the repayment of short-term debt Adopted by Ashland City Council, 54.2 3XX/20229 CITY of -4SHLAND principal and interest incurred in financing improvements. The purpose is to accumulate funds prior to a large construction project; therefore, there is no minimum or maximum fund balance. • The System Development Charges (SDCs) for Parks are included in the Capital Improvement fund balance. This portion of the Capital Improvements fund balance is legally restricted and shall not be used in determining the minimum fund balance. • The City will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Parks Capital Improvements Fund. The Parks Capital Projects Fund is managed by the Ashland Parks & Recreation Commission per City Charter. This fund is used to account for resources from grants and inter -fund transfers that are to be expended for major park renovations. The purpose is to accumulate funds prior to a large construction project; therefore, there is no minimum or maximum fund balance. Debt Service Funds Debt Service Funds account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Expenditures and revenues are accounted for using the modified accrual method of accounting. All bond issues and notes are separated in the accounting system. • All of the monies within the Debt Service fund are restricted for Debt service until the specific debt is repaid in full. ORS prohibits cities from borrowing this money for any other purpose. Enterprise Funds Enterprise funds account for the following operations: (a) those that are financed and operated in a manner similar to private business enterprise, where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) those where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Enterprise funds use full accrual basis of accounting for financial statement presentations. However, the enterprise activities use a modified accrual basis of accounting for budgetary purposes. This assures budgetary compliance with such expenditures as capital construction and acquisition, as well as debt principal transactions. Adopted by Ashland City Council, 5�/2 a4/20228 7 CITY OF -ASHLAND Water Fund. This fund accounts for water operations. Revenues are from sales of water, other charges for services, and miscellaneous sources. Expenditures are for operations, conservation programs, capital construction, and retirement of debt. • The Water Fund will maintain an unrestricted and undesignated balance of at least 25 percent of the average annual expenditures of the prior three years, in addition to any amounts held to comply with debt convenants or legal requirements. This is the minimum needed to maintain the City's credit worthiness and to adequately provide for economic uncertainties and cash flow needs. The Water System Development Charges and reserved debt service fund balances are included in the Water Fund balance. These portions of the Water Fund balance are restricted and shall not be used in determining the minimum fund balance. • If at any time the unrestricted and undesignated balance should fall below 25 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than one quarter of the shortfall being restored within each year. • The City will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Wastewater Fund. This fund accounts for wastewater treatment and collection. Revenues are from charges for services and taxes. Expenditures are for operations, capital construction, and retirement of debt. • The Wastewater Fund will maintain an unrestricted and undesignated balance of at least 25 percent of the average annual expenditures of the prior three years, in addition to any amount required to comply with debt convenants or legal requirements. This is the minimum needed to maintain the City's credit worthiness and to adequately provide for economic uncertainties and cash flow needs. If at any time the unrestricted and undesignated balance should fall below 25 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than one quarter of the shortfall being restored within each year. The Wastewater System Development Charges and reserved debt service fund balances are included in the Wastewater Fund balance. These portions of the Wastewater Fund balance are restricted and shall not be used in determining the minimum fund balance. The City will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not Adopted by Ashland City Council, 5: /Q X/20220 8 CITY OF -ASHLAND less than 3 percent of annual operating expenditures. Electric Fund. The Electric Fund accounts for the distribution of purchased electricity according to standards set forth by the Federal Energy Regulatory Commission. Revenues are from sale of electricity and other charges for services and intergovernmental revenues. Expenditures are for related operations. Utility operations include wholesale power purchases, operating expenses, energy conservation incentives, capital outlay, retirement of debt, franchise tax, and related purposes. • The Electric Fund will maintain an unrestricted and undesignated balance of at least 25 percent of the average annual expenditures of the prior three years, in addition to any amount required to comply with debt convenants or legal requirements. This is the minimum needed to maintain the City's credit worthiness and to adequately provide for economic uncertainties and cash flow needs. • Debt service reserves are included in the Electric Fund balance. This portion of the Electric Fund balance is restricted and shall not be used in determining the minimum fund balance. • If at any time the unrestricted and undesignated balance should fall below 25 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than 25 percent of the shortfall being restored within each year. • The City will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Telecommunications Fund. The Telecommunications Fund accounts for the revenues and expenditures of the Ashland Fiber Network. • The Telecommunications Fund will maintain a minimum balance of 20 percent of the average annual expenditures of the prior three years, in addition to any amount required to comply with debt convenants or legal requirements • If at any time the unrestricted and undesignated balance should fall below 20 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than one quarter of the shortfall being restored within each year. • Debt service reserves are included in the Telecommunications Fund balance. This portion of the Telecommunications Fund balance is restricted and shall not be used in determining the minimum fund balance. • The city will budget a contingency appropriation to provide for unanticipated non -recurring expenditure. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Adopted by Ashland City Council, 5�QXX/20229 9 CITY OF -4SHLAND Stormwater Fund. Revenues are from charges for services and miscellaneous sources. Expenditures are for the maintenance, repair, and construction of storm drains. The Stormwater Fund will maintain a committed balance of annual revenue of at least 20 percent of the average annual expenditures of the prior three years. This is the minimum needed to maintain the City's credit worthiness and to adequately provide for economic uncertainties and cash flow needs. • The System Development Charges for Storm Drains and debt service reserves are included in the Stormwater Fund balance. These portions of the Stormwater Fund balance are restricted and shall not be used in determining the minimum fund balance. • If at any time the unrestricted and undesignated balance should fall below 20 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than one quarter of the shortfall being restored within each year. • The City will budget a contingency appropriation to provide for unanticipated expenditures of a nonrecurring nature. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Internal Service Funds Internal service funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost reimbursement basis. Internal service funds use full accrual accounting methods for financial statement presentations. However, the internal service funds use a modified accrual basis of accounting for budgetary purposes. This assures budgetary compliance with such expenditures as capital construction and acquisition as well as debt principal transactions. Central Services Fund. This fund is divided into Administration, Information Technology, Finance, City Recorder, and Public Works Administration/Engineering. Expenditures are for personnel, materials and services and capital outlay for these departments. These functions are supported by charges for services by direct service departments and divisions. The Central Services Fund will maintain an unrestricted and undesignated balance of at least 5 percent of the average annual expenditures of the prior three years. This is the minimum needed to maintain the City's credit worthiness and to adequately provide for economic uncertainties and cash flow needs. No portion of the Central Services Fund balance is restricted for specific purposes. Adopted by Ashland City Council, 514/LUX/20229 10 CITY OF ASHLAND If at any time the unrestricted and undesignated balance should fall below 5 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than one quarter of the shortfall being restored within each year. • The City will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. As of July 1, 2021, the Central Services Fund will be closed and the respective operations, funding, balances, and activities incorporated into the General Fund. Such revenues and transfers as calculated in the Cost Allocation Plan will be applied accordingly. Insurance Services Fund. Revenues in this fund are from service charges from other departments, investment income, and insurance retrospective rating adjustments. Expenditures are for insurance premiums, self-insurance direct claims, and administration. • The Insurance Services Fund will maintain an unrestricted and undesignated balance of 50% of the average annual expenses of the prior five years or $500,000 whichever is more, This is the minimum needed to maintain the City's insurance programs and provide for uninsured exposures. If at any time the unrestricted and undesignated balance should fall below $500,000, the City will work to restore the balance in no less than two years with not less than one third of the shortfall being restored within each year. No portion of the Insurance Services Fund balance is legally restricted for specific uses. The City will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Health Benefits Fund. Revenues in this fund are primarily from service charges from other departments, investment income and interfund loans as needed. Expenditures are for insurance premiums, self-insurance direct claims, and administration. The Health Benefits Fund will maintain a minimum balance of 10 percent of the average annual expenses of the prior three years. • If at any time the unrestricted and undesignated balance should fall below 10 percent of the average annual expenditures of the prior three years, the City will work to restore the balance in no less than three years with not less than one quarter of the shortfall being restored within each year. Adopted by Ashland City Council, 5�/23XX/20229 I I CITY OF ASHLAND • The Health Benefits Fund balance is legally restricted for the employee health benefits program. The City will budget a contingency appropriation to provide for unanticipated non- recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Equipment Fund. This fund is used to account for the maintenance and replacement of the City fleet of vehicles and specified equipment. Revenues are from equipment rental and replacement charges. Expenditures are for personnel, materials and services, and capital outlay. This fund is divided into two functions: equipment maintenance and equipment replacement. The purpose of the equipment replacement function is to accumulate adequate funds to replace equipment. This replacement schedule is updated annually. • The Equipment Fund will maintain a minimum balance calculated to sufficiently fund equipment replacement as determined by use of the replacement value schedule and not less than 20 percent of the average annual operating expenditures of the prior three years. • If at any time the unrestricted and undesignated balance should fall below the sum of 20 percent of the average annual operating expenditures of the prior three years and 30% of the replacement value of in-service equipment and vehicles, the City will work to restore the balance in no less than three years with not less than one quarter of the shortfall being restored within each year. • No portion of the Equipment fund balance is legally restricted for specific uses. The City rents equipment at rates that include the replacement cost of the specific piece of equipment. • The City will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Parks Equipment Fund. This fund is used to account for the maintenance and replacement of the Parks Commission fleet of vehicles and specified equipment and managed by the Ashland Parks and Recreation Commission. Revenues are from equipment rental and replacement charges. Expenditures are for personnel, materials and services, and capital outlay. This fund is divided into two functions: equipment maintenance and equipment replacement. The purpose of the equipment replacement function is to accumulate adequate funds to replace equipment. This replacement schedule is updated annually. • The Parks Equipment Fund will maintain a minimum balance calculated to sufficiently fund equipment replacement as determined by use of the replacement value schedule and not less than 20 percent of the average annual operating expenditures of the prior three years. Adopted by Ashland City Council, 5�/2399/20229 12 CITY OF -ASHLAND • If at any time the unrestricted and undesignated balance should fall below the sum of 20 percent of the average annual operating expenditures of the prior three years and 30% of the replacement value of in-service equipment and vehicles, the Commission will work to restore the balance in no less than three years with not less than one quarter of the shortfall being restored within each year. • No portion of the Equipment fund balance is legally restricted for specific uses. The Commission rents equipment at rates that Include the replacement cost of the specific piece of equipment. • The Commission will budget a contingency appropriation to provide for unanticipated non -recurring expenditures. The minimum contingency will be maintained at not less than 3 percent of annual operating expenditures. Trust and Agency Funds Trust and agency funds account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, or governmental units, and/or other funds. These include (a) expendable trust funds, (b) non -expendable trust funds, (c) pension trust funds, and (d) agency funds. Cemetery Trust Fund. The Cemetery Trust Fund is a non -expendable trust fund that uses the accrual basis of accounting. Revenues are from interest income and perpetual care service charges on cemetery operations. Expenditures are for the repurchase of plots and transfers of earnings to the cemetery fund for operations. • No minimum fund balance policy is recommended. • The City will estimate its annual revenues by an objective, analytical process. Because most revenues are sensitive to conditions outside the City's control, estimates will be conservative. • The City will make every effort to maintain a diversified and stable revenue base to protect its operation from short-term fluctuations in any one revenue source. • The City will establish charges for enterprise funds that fully support the total cost of the enterprise. Utility rates will be reviewed annually. Rates will be adjusted as needed to account for major changes in consumption and cost increases. The City will identify user fees to the direct beneficiaries of City services to recover all of the full cost of providing that service and compare with existing rates. All user fees will be reviewed biannually to ensure that direct and overhead costs are recovered in the percentage approved by City Council. Adopted by Ashland City Council, 544/23XX/20220 13 CITY OF -4SHLAND • To the extent practicable, new development shall pay necessary fees to meet all identified costs associated with that development. • The City will work aggressively to collect all delinquent accounts receivable. When necessary, collection procedures will include termination of service, submission to collection agencies, foreclosure, and other available legal remedies. The City will provide employee compensation that is competitive with comparable public jurisdictions within the relative recruitment area. Estimated wage increases and changes in employee benefits will be included in the proposed budget under Personnel Services. The City is committed to maintaining and improving the productivity of its staff by providing a proper working environment, adequate equipment and supplies, and appropriate training and supervision. A Social Service appropriation will be included in the proposed General Fund Budget. This appropriation will increase or decrease relative to the overall General Fund revenues. An Economic, Cultural Development, Tourism and Sustainability appropriation will be included in the proposed General Fund Budget. This appropriation will increase or decrease relative to the overall Transient Occupancy Tax Revenues. • The City will purchase materials, supplies, and equipment through a competitive process that provides the best product for the least cost. The City will adhere to all State of Oregon and local requirements for purchasing goods and services. The City will also review policies and procedures at least annually for adherence with industry best practices. Capital The City will provide for adequate maintenance of equipment and capital assets. The City will make regular contributions to the Equipment Replacement Fund and the City Facilities budget to ensure that monies will be available as needed to replace City vehicles and facilities. • Future operating costs associated with new capital improvements will be itemized, projected, and included in the long-term budget forecast. Adopted by Ashland City Council, 5�QU/20229 14 CITY OF ASHLAND • The City will determine and use the most appropriate method for financing all new capital projects. Special accounts dedicated for capital improvements will be segregated in the accounting system and used only for the intended capital purposes. The Capital Improvement Plan (CIP) will encourage a level capital replacement schedule and anticipate future capital needs. The CIP will present identified needed capital projects for a minimum of six years into the future and include known major projects requiring debt obligations to support them for a minimum of fifteen years into the future. • The City will not use long-term borrowing to finance current operations. • Capital projects, financed through bond proceeds, will be financed for a period not to exceed the useful life of the project. Whenever possible, enterprise debt will be self-supporting. Regardless of the type of debt issued, the City will establish a one-year reserve for all self- supporting debt. The City will seek to maintain level debt service payments over the duration of an issue and consider the level of debt obligations across funding sources when recommending types and amounts of debt instruments. The City will keep the final maturity of general obligation bonds at or below 20 years, with the exception of water supply and land acquisition that will be limited to 30 years. The City will maintain a debt coverage ratio, i.e. net revenue to debt service of at least 125% for every debt issue. - The State of Oregon limits non -self-supporting obligation debt to three percent of the real market value of all taxable property within the City boundaries. • The City will seek to maintain and improve its bond rating to minimize borrowing costs and to ensure its access to credit markets. • The City will maintain good communications with bond rating agencies about its financial condition. The City will provide an active risk management program that reduces human Adopted by Ashland City Council, 5+�L/23U/20229 15 CITY OF -ASH LAN D suffering and protects City assets through loss prevention, insurance, and self- insurance. The risk management program will be reviewed at least annually to assure levels of primary and secondary coverage are consistent with City priorities and needs. The risk management function will conduct regular meetings of the City Safety Committee, including representatives from each operating department, to review incidents and consider activities or initiatives to reduce the Clty's loss experience and to enhance safety of City human and physical resources. Adopted by Ashland City Council, 5�/23XX/20229 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 RESOLUTION NO. 2022-11 A RESOLUTION AUTHORIZING SIGNATURES, INCLUDING FACSIMILLE SIGNATURES, FOR BANKING SERVICES ON BEHALF OF THE CITY OF ASHLAND NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ASHLAND, OREGON, RESOLVES AS FOLLOWS: SECTION 1. In compliance with the adoption of the Council -Manager form of government, the following positions are authorized to sign on behalf of the City, orders for payment or withdrawal of money: City Manager Deputy City Manager City Recorder Finance Director Human Resource Director Financial Systems Manager SECTION 2. All prior authorizations are hereby superseded. SECTION 3. Any designated depository ("Bank") of the City of Ashland is authorized and directed to honor and pay any checks, drafts, or other orders for payment of money withdrawing funds from any account of the City when bearing or purporting to bear the facsimile signatures of the person listed in Section One of this resolution whether such facsimile signatures are made by stamp, machine, or other mechanical device. The Bank is authorized and directed to honor and to charge the City for such checks, drafts, or other orders for the payment of money, regardless of how or by whom such actual or purported facsimile signatures were made, provided they resemble the facsimile signatures duly certified to and filed with the Bank by the City. SECTION 4. This resolution is effective upon adoption. ADOPTED by the City Council this day of May, 2022. RESOLUTION NO.2022-xx ATTEST: Melissa Huhtala, City Recorder Page 1 of 2 I 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SIGNED and APPROVED this day of Reviewed as to form: Katrina L. Brown, City Attorney RESOLUTION NO.2022-xx Julie Akins, Mayor 2022. Paoe 2 of 2 RESOLUTION NO.2018-02 A RESOLUTION AUTHORIZING THE INVESTMENT POLICY OF THE CITY OF ASHLAND AND REPEALING RESOLUTION NO.2009-33 RECITALS: A. ORS Chapter 294.035 prohibits local governments form investing money unless the governing body of the local government has authorized the investments. B. The Mayor and City Council resolved: 'file investment of City monies in accordance with the attached policy is authorized. C. This resolution superseded Resolution No 2009-33 authorizing the investment of City monies. THE CITY OF ASHLAND RESOLVES AS FOLLOWS: SECTION 1. This resolution was duly PASSED and ADOPTED thisday of 2018, and takes effect upon singing by the Mayor. Melissa I-luhtala, City Recorder SIGNED and APPROVED this Nb day of w , 2017. of Stron berg, Mayor Reviewed as to form: J avid H. L,oh6,6,1-,'dq Attorney Resolution No. 2018- Page I of 1 City of Ashland Investment Policy 2018 Current Page 1 of 6 CITY OF ASHLAND, OREGON INVESTMENT POLICY L POLICY STATEMENT It is the policy of the City of Ashland to invest public funds in a manner which will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the entity and conforming to all state and local statutes governing the investment of public funds. I1�**9117QU, This investment policy applies to activities of the City of Ashland regarding investing the financial assets of all funds except for funds held in trust for deferred compensation funds for the employees of the City of Ashland. In addition, funds held by trustees or fiscal agents are excluded from these rules; however, all funds are subject to regulations established by the State of Oregon. Other than bond proceeds or other unusual situations, the estimated portfolio size ranges from $15,000,000 to $50,000,000. These funds are accounted for in the City of Ashland's Comprehensive Annual Financial Report and include: General Fund Reserve Fund Special Revenue Funds Capital Projects Funds Debt Service Funds Enterprise Funds Internal Service Funds Trust & Agency Funds Funds of the City will be invested in compliance with the provisions of all applicable Oregon Revised Statutes. Investments of any tax-exempt borrowing proceeds and any related Debt Service funds will comply with the arbitrage restrictions in all applicable Internal Revenue Codes. III. OBJECTIVES AND STRATEGY The primary objectives, in priority order, of the City of Ashland's investment activities shall be: 1. Legality. This Investment Policy will be in conformance with federal laws, state statutes, local ordinances, and internal policies and procedures. 2. Liquidity. The City of Ashland's investment portfolio will remain sufficiently liquid to enable the City of Ashland to meet all operating requirements which might be reasonably anticipated. 3. Diversification. Diversification of the portfolio will include diversification by maturity and market sector and will include the use of multiple broker/dealers for diversification and market coverage. 4. Yield. The City of Ashland's investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, commensurate with the City of Ashland's investment risk constraints and the cash flow characteristics of the portfolio. "Market rate of return" may be defined as the average yield of the current three- City of Ashland Investment Policy 2018 Current Page 2 of 6 month U.S. Treasury bill or any other index that most closely matches the average maturity of the portfolio. Effective cash management is recognized as essential to good fiscal management. Cash management is defined as the process of managing monies to ensure maximum cash availability. The City shall maintain a comprehensive cash management program that includes collection of accounts receivable, and the management of banking services. Large and small financial institutions in the Ashland area are a vital part of our economic, philanthropic, and civic infrastructure, and many bank leaders in this region strive together with government to create a more vibrant community. When financial institutions tailor their decision making, lending policies, and practices to the needs of the local community, they are better positioned to help sustain the local economy and local employment. IV. STANDARDS OF CARE Delegation of Authority. Authority to manage the City of Ashland's investment program is delegated to the Administrative Services Director who is the designated Investment Officer of the City and are responsible for investment decisions and activities, under the review of City Council and City Administrator. The Administrative Services Director is responsible for the day to day administration of the cash management program. In the absence of the Administrative Services Director, the Administrative Services Manager will oversee the day to day cash management program. In both of their absences the Deputy Finance Director will be delegated the authority to day to day cash management. Management responsibility for the investment program is hereby delegated to the Administrative Services Director, in collaboration with the City Administrator, who shall establish written procedures for the operation of the investment program consistent with this investment policy and subject to review and adoption by City Council. Procedures should include reference to: safekeeping, PSA repurchase agreements, wire transfer agreements, banking service contracts and collateral/depository agreements. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Administrative Services Director and City Council. The Administrative Services Director shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of the investment program. 2. Prudence. The standard of prudence to be used by the Investment Officer shall be the "prudent person" standard and shall be applied in the context of managing an overall portfolio. These standards states: "Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived." 3. Limitation of Personal Liability. The Investment Officer acting in accordance with written procedures, the investment policy and in accord with the Prudent Person Rule shall not be held personally liable in the management of the portfolio. 4. Ethics and Conflict of Interest. Investment Officer involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Investment Officer shall disclose any material fiscal interests in financial institutions that conduct business within this jurisdiction, and they shall further disclose any large personal financial/investment positions that could be related to the performance of the City of Ashland Investment Policy 2018 CuRent Page 3 of 6 investment portfolio. Investment Officer and their family shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the City, Investment Officer shall, always, comply with the State of Oregon, Government Standards and Practices Commission, code of ethics set forth in ORS Chapter 244. V. AUTHORIZED AND SUITABLE INVESTMENTS. Authorized Investments. All investments of the City shall be diversified by type, maturity and issuer. Before any transaction is concluded, to the extent practicable, the Investment Officer shall solicit and document competitive and offers on comparable securities. When not practicable, the reasons should be similarly documented. At all times, the Investment Officer will strive for best execution of all transactions. Additionally, if reasonably unanticipated events cause the portfolio limits to be exceeded, the Investment Officer will take the steps necessary to correct the situation as soon as practicable. Investments may be sold at a loss when the Investment Officer deems that such a decision is prudent. 2. Suitable Investments. a. U.S. Treasuries b. Agencies and Instrumentalities of the United States. c. Savings and Demand Accounts (Oregon depositories only) d. Time Certificates of Deposit (Oregon depositories only) f. Banker's Acceptances (Oregon issued) g. Corporate Debt h. Municipal Debt (States of Oregon, California, Idaho and Washington only) i. Oregon Local Government Investment Pool (LGIP) The specific permitted securities are defined under Oregon Revised Statutes Chapters 294.035, 294.040, 294.046 and 294.810. (See Addendum A) Collateral requirements are bank deposits, time deposits, certificates of deposit and savings accounts are defined in ORS Chapter 295. (See Addendum B) VI. INVESTMENT PARAMETERS 1. Diversification. The City will diversify the investment portfolio to avoid incurring unreasonable risks, both credit and interest rate risk, inherent in over investing in specific instruments, individual financial institutions or maturities. Diversification Constraints on Total Holdings: ISSUER TYPE U.S. Treasury Obligations U.S. Government Agency Securities and Instrumentalities of Government Sponsored Corp. Bankers' Acceptances (BA's) Certificates of Deposit (CD) Municipal Debt Corporate Debt (AA, A1, P1) State of Oregon Investment Pool Securities % of Uortfolio Up to 100% Up to 75% and 50% per issuer Up to 25% and 15% per issuer Upto 35%and 5%of deposits per institution Up to 35% and 10% per issuer Up to 25% and 5% per issuer ORS Limit 294.810 The Investment Officer will routinely monitor the contents of the portfolio comparing the holdings to the markets, relative values of competing instruments, changes in credit quality, and City of Ashland Investment Policy 2018 Current Page 4 of 6 benchmarks. If there are advantageous transactions, the portfolio may be adjusted accordingly, but not to exceed percentage as stated. 2. Investment Maturities. The City will not directly invest in securities maturing more than three (3) years from the date of purchase.* a. The maximum weighted maturity of the total portfolio shall not exceed 2 years. This maximum is established to limit the portfolio to excessive price change exposure. b. Liquidity funds will be held in the State Pool or in money market instruments maturing six months and shorter. The liquidity portfolio shall, at a minimum, represent six-month budgeted outflow. c. Core funds will be the defined as the funds in excess of liquidity requirements. The investments in this portion of the portfolio will have maturities between I day and 3 years and will be only invested in high quality and liquid securities. Total Portfolio Maturity Constraints: Under 30 days 10% minimum Under 90 days 25% minimum Under 270 days 50% minimum Under 1 year 75% minimum Under 18 months 80% minimum Under 3 years 100% minimum Exception to 3-year maturity maximum: Reserve or Capital Improvement Project monies may be invested in securities exceeding three (3) years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of the funds. Due to fluctuations in the aggregate surplus funds balance, maximum percentages for a particular issuer or investment type may be exceeded at a point in time subsequent to the purchase of a particular issuer or investment type may be exceeded. Securities do not need to be liquidated to realign the portfolio; however, consideration will be given to this matter when future reinvestments occur. VII. SAFEKEEPING, CUSTODY AND AUTHORIZED DEALERS 1. Safekeeping and Custody of Securities. The laws of the state and prudent treasury management require that all purchased securities be bought on a delivery versus payment basis and be held in safekeeping by the City, or the City's designated depository. All safekeeping arrangements shall be designated by the Investment Officer and shall list each specific security, rate, description, maturity, and cusip number (financial market identification). Each safekeeping receipt will clearly state that the security is held for the City or pledged to the City. In addition, repurchase requirements including Master Repurchase Agreements shall be in place prior to any business being conducted. 2. Authorized Financial Dealers. The Investment Officer shall maintain a list of all Qualified Depositories for Public Funds per ORS 295.002. An Oregon public official may deposit public funds up to the amount insured by the Federal Deposit Insurance Corporation (FDIC) or the national Credit Union share Insurance Fund (NCUA) in any insured financial institution with a head office or branch in Oregon. Public funds deposits that exceed these City of Ashland Investment Policy 2018 Current Page 5 of 6 insurance limits, currently set at $250,000, may only be held in a depository qualified by the Oregon Public Funds Collateralization Program (PFCP). At the request of the City of Ashland, the firms performing investment services shall provide their most recent financial statements or Consolidated Report of Conditions for review. All dealers with whom the City transacts business will be provided a copy of this Investment Policy to ensure that they are familiar with the goals and objectives of the investment program. If the City hires an investment advisor to provide investment management services, the advisor will follow the same procedure as outlined in VII Section 2. Competitive Transactions. The Investment Officer will obtain telephone, faxed or emailed quotes before purchasing or selling an investment. The Investment Officer will select the quote which best satisfies the investment objectives of the investment portfolio within the parameters of this policy. The Investment Officer will maintain a written record of each bidding process including the name and prices offered by each participating financial institution. The investment advisor must provide documentation of competitive pricing execution on each transaction. The advisor will retain documentation and provide upon request. VIII. CONTROLS 1. Accounting Method. The City shall comply with all required legal provisions and Generally Accepted Accounting Principles (GAAP). The accounting principles are those contained in the pronouncements of authoritative bodies including but not necessarily limited to, the Governmental Accounting Standards Board (GASB); the American Institute of Certified Public Accountants (AICPA); and the Financial Accounting Standards Board (FASB). Pooling of Funds: Except for cash in certain restricted and special funds, the City will consolidate balances from all funds to maximize investment earnings. Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles. 2. Internal Controls. The City will maintain a structure of internal controls sufficient to assure the safekeeping and security of all investments. The Investment Officer shall develop and maintain written administrative procedures for the operation of the investment program that are consistent with this investment policy. Procedures will include reference to safekeeping, wire transfers; banking services contracts, and other investment related activities. The Investment Officer shall be responsible for all transactions undertaken. No officer or designee may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Investment Officer and approved by the Council. 3. External Controls. The City of Ashland may enter into contracts with external investment management firms on a non -discretionary basis. These services will apply to the investment of the City's short-term operating funds and capital funds including bond proceeds and bond reserve funds. City of Ashland Investment Policy 2018 Current Page 6 of 6 If an investment advisor is hired, the advisor will comply with all requirements of this Investment Policy. The investment advisor will provide return comparisons of the portfolio to the benchmark monthly. Exceptions to the Investment Policy must be disclosed and agreed upon in writing by both parties. The Investment Officer remains the person ultimately responsible for the prudent management of the portfolio. Factors to be considered when hiring an investment advisory firm may include, but are not limited to: a. The firm's major business b. Ownership and organization of the firm c. The background and experience of key members of the firm, including the portfolio manager expected to be responsible for the City's account d. The size of the firm's assets base, and the portion of that base which would be made up by the City's portfolio if the firm were hired e. Management Fees f. Cost Analysis of advisor g. Performance of the investment advisory firm, net of all fees, versus the Local Government Investment Pool or other benchmarks over a given period IX. PERFORMANCE EVALUATION AND REPORTING The investment portfolio shall be designed with the objective of obtaining a rate of return throughout budgetary and economic cycles, commensurate with the investment risk constraints and the cash flow needs. The City's investment strategy is active. Preservation of capital and maintenance of sufficient liquidity will be considered prior to attainment of market return performance. A market benchmark will be determined that is appropriate for longer term investments based on the City's risk and return profile. When comparing the performance of the City's portfolio, all fees and expenses involved with managing the portfolio shall be included in the computation of the portfolio's total rate of return. This would include any outside management and identifiable in- house management. The Investment Officer shall prepare quarterly compliance summary reports that provide details of the investment portfolio, as well as transaction details for the reporting period. Details shall be sufficient to document conformity with the provisions of the statutes and this investment policy and shall include a listing of individual securities held at the end of the period. All investments owned will be marked -to -market monthly by the City's third -party custodian. The performance (total return) of the City's portfolio will be measured against the performance of the Local Government Investment Pool (LGIP) and the yield of the 91-day U.S. Treasury Bill. X. INVESTMENT POLICY ADOPTION BY GOVERNING BODY This investment policy will be formally adopted by the City Council. The policy shall be reviewed on an annual basis by the Investment Officer and the City Council. Material revisions to this policy will require a review by the Oregon Short Term Fund Board, pursuant to current Oregon Revised Statutes. CITIZENS' 66MUl40MMITTEE TRAINING & REFERENCE GUIDE 2� 3 (i�(a��h�l�f'f1111�[ii�l��<<��II I���<<iI(i►` ��)(����i,�11ii1c►) 11,egal Questions atud iinswers From Attorney INTRODUCTION Welcome to the City of Ashland Citizens' Budget Committee! The Citizens' Budget Committee (CBC) is a critical Committee with a lot of responsibility. The City of Ash- land values this important step in the biennium (BN) budget adoption process. The City believes that the CBC should have more input than those explicitly identified in State Law. For reference, the Local Budget Law can be found in Oregon Revised Statutes (ORS) 294.305 through 294.565, The text for these stat- utes can be found at www.leg.state.us.or. This packet identifies these statutes and how they impact the operation of the CBC. The CBC is a partner in the long term financial sustainability of the City's financial position. This packet includes a summary of key information to help create a successful budgeting process. The information and process can be confusing at times and it is the desire of the City Council that any uncertainties be communicated with the Budget Officer for clarification. PROPOSED FORMAL BUDGET COMMITTEE MEETING SCHEDULE What is a Budget? • The budget provides a financial plan for the Biennium • The budget is a policy document indicating the priorities of the City • The budget is a legal document making lawful appropriations giving the City the authority to spend public money • The budget is a public communication tool • The budget is an internal control document ensuing compliance by an annual outside audit City Staff Work Calendar The Budget is not completed during the budget committee process. The Budget is built for several months before presented for deliberations and ultimately adoption. The City uses fund accounting to report on its financial position and the results of its operations. All govern- mental type funds (such as the General Fund and the Capital Improvements Fund) use the modified accrual basis of accounting. This means revenues are recognized only when they become measurable and available and expenditures are recognized when the fund liability is incurred (when the money is committed to be spent). Proprietary type funds (Sewer, Water, Electric, Etc.) use the full accrual basis of accounting. In this latter case, expenditures are recognized when the fund liability is incurred, but revenues are recognized when they are obligated to the City (which can be before they are actually received). A formal encumbrance system is utilized that commits funds for later payment and ensures that appropria- tions cannot be overspent. Re -categorizing money to an encumbrance occurs when a commitment to pur- chase is made. Encumbrance money may not be spent. Goods and services not received by the fiscal year end result the encumbrance lapsing and rolling over into the next fiscal year. An established internal control structure is used to protect assets from loss, theft or misuse and to ensure that compliance is maintained with accepted accounting principles. Budgetary control is maintained through quarterly budget review approved by the City Council. Training & Reference Guide General Fund Property Tax Transient Lodging Tax Franchise Fees Charges for Services CDBG U Grant Funds Reserve Fund . Other Funds Transfer Street Fund . Charges for Services • Franchise Fees • Grants Airport Fund Capital Improvement Fund Debt Service Fund Water Fund • Grants • Rent • Food and Beverage Tax (Parks) • System Development Charges • Charges for Services • Grants Property Tax for GO Bonds Charges for Services • Other Funds/Department Transfer Charges for Services System Development Police Fire Community Development • Community Development Block Grant Program • Money can be used for specific future needs Streets and Transportation needs Airport Capital Projects Debt Payments • Water Treatment and Delivery Wastewater • Charges for Services Sewer Treatment O System Development Charges Stormwater • Utility Fee Stormwater System Training & Reference Guide ilorRevenne m Majori i Electric Fund 0 Charges for Services • Electric Service for the Com- munity Insurance Fund . Other • Insurance Program • Funds/Department Trans- fers Health Benefit Fund • Premiums • Self -Funded Health Benefit Fund Equipment Fund Other aSavings for the Replacement . Funds/Departments of Large Equipment • Transfer Cemetery Trust . Charges for Service . Cemetery Parks General Fund . Charges for Services Other General Fund Revenue TeParks Training & Reference Guide Below is a series of questions and responses prompted by discussions among budget commit- tee members in the first half of 2017 and among members of the Budget Process Ad Hoc Com- mittee in the second half of 2017. 1. What are the purposes of Orerl!oro,x, I'm c,0:4 huoflul VA 11.Qnmf� Response • To establish standard procedures for the preparation, presentation, administration and appraisal of budgets of munici- pal corporations. ORS 294.321 (1). • To provide for a brief description of the programs of a municipal corporation and the fiscal policy which is to accom- plish these programs. ORS 294.321(2). • To provide for estimation of revenues, expenditures and proposed taxes. ORS 294.321(3). • To provide specific methods for obtaining public views in the preparation of fiscal policy. ORS 294.321(4). • To provide for the control of revenues and expenditure for the promotion of efficiency and economy in the expenditure of public funds. ORS 294.321(5). • To enable the public, taxpayers and investors to be appraised of the financial policies and administration of the mu- nicipal corporation in which they are interested. ORS 294.321(6). 2). mimimi p»uduet-repatellil Rashs poollm"Vs aim'61, Wgrooap Ro Cplm, p0000ppl(,R comflodn "P! Responses a. Explicit assignments and authority i. Electing a chair and other officers, receiving the budget message, hearing patrons, setting dates for future meetings, and adopting rules of order. Local Budgeting in Oregon, p. 10 ii. Holding at least one public meeting on the budget presented by the Budget Officer and taking public comments on it. ORS 294.428, iii. Asking questions of staff and requesting additional information the budget committee "requires for the revision and preparation of the budget document." ORS 294.428(3). iv. Compelling the attendance of any City officer or employee at budget committee meetings. Id. v. Reducing or increasing estimates of resource and requirements in the budget presented by the Budg- et Officer. Local Budgeting Manual, p. 45. vi. Adding or deleting funding for specific services. Local Budgeting in Oregon, p. 11. vii. Approving the budget presented by the Budget Officer, with additions or deletions. Local Budg- eting Manual, p. 15. b. Implicit assignments and authority i. "The budget committee is a local government's fiscal planning advisory committee." Local Budgeting Manual, p. 44. It is the "fiscal planning board of a local government." Local Budg- eting in Oregon, p. 13. ii. Individual budget committee members may ask questions of staff between committee meetings. Local Budgeting in Oregon, p. 11. iii. The two-year portion of the Capital Improvements Plan included in the budget document is one of the elements of the budget the budget committee approves and forwards to the Council for consideration and final decision -making. c. Explicit or implicit proscriptions Training & Reference Guide i. The budget committee may not take any action without an affirmative vote of a majority of the total budget committee membership (a majority of those voting does not suffice). Local Budgeting in Ore- gon, p. 11; OAR 150.294.0450. ii. "Generally, the budget committee's role is not to directly establish or eliminate specific programs or services.' Local Budgeting in Oregon, p. 11. iii. "Budget committee influence on programs and services is most often exerted at a higher level, when it approves the overall budget and establishes the tax levy." Id. iv. "The budget committee does not approve new personnel, employee contracts or salary schedules, nor does it negotiate salary contracts.' Id. v. "Committee members may not discuss or deliberate on the budget outside of a public meeting." Local Budget Manual, p. 45. vi. The budget committee may not "discuss specifics of the ensuing year's budget at... Informal meetings until the notice requirements of the first budget committee meeting have been satisfied." Id. vii. Requests to staff for information beyond that required for revision and preparation of the budget docu- ment are inappropriate. ORS 294.428(3). See #6 below. 3. Which hudual-rooaaeld Wstis awl rowers are asslunt"001 i''fli:l9 Responses a. elicit assignments and authority i. Final decision -making on all City policies and the use of City resources. AMC 2.10.090. The Council is the authorized City policy -making body, elected to establish the overall direction and priorities for City government, and is the body solely subject to voter disapproval if unacceptable decisions are made and subject to potential legal action for breach of fiduciary duty. ii. Appointing the Budget Officer. ORS 294.331. iii. Establishing "standards and budget parameters" to be given to the Budget Officer to serve as "guidelines for budget development." Local Budgeting in Oregon, p. 11. iv. Setting meeting agendas: 1.Set by Budget Officer, who is under the City's Executive Officer. ORS 294.331. v. Adoption of final budget after ppublic hearing and deliberation on the budget document approved by the budget committee. aRS 294.453-.456. vi. Adoption of a supplemental budget in certain circumstances. ORS 294,471-.473. vii. Transferringg a ppropriations between funds when authorized by ordinance or making inter- fund loans. ORS 294p463 and .468. b. Implicit assignments and authority i. Any duties or authority not expressly assigned to the budget committee. ii. Deciding whether to invite appointed budget committee members to participate in the COUncil's budget hearing. Local Budgeting Manual, p. 55. iii. Deciding whether to reconvene the budget committee in the Off -Season. Id. at p. 45. iv. Establishing the 6-year Capital Improvement Plan Training & Reference Guide 9. What h3, UIL? VOW (10i Wilm1 iiR�ifiE0 Responses a. The budget officer, or the person or department designated by charter and acting as budget officer, shall prepare or supervise the preparation of the budget document. The budget officer shall act under the direction of the executive officer of the municipal corporation, or where no executive officer exists, under the direction of the governing body. ORS 294.331. b. Preparation of the budget document consistent with the requirements and definitions of ORS 294.333- 398. c. Submittal of the budget message, which, according to ORS 294.321, must: a. Explain the budget document; b. (Contain a brief description of the proposed financial policies of the municipal corporation for the ensuing year or ensuing budget period; c. Describe in connection with the financial policies of the municipal corporation, the important features of the budget document; d. Set forth the reason for salient changes from the previous year or budget period in appropria- tion and revenue items; e. Explain the major changes in financial policy; and f. Set forth any change contemplated in the municipal corporation's basis of accounting and ex- plain the reasons for the change and the effect of the change on the operations of the munici- pal corporation. 5. Do budget plihItulal i ember . au a legali l phdori,na, ��odo" oH1111PI�l.Iiiiigoua Ito fllct h1 Ullm loosit Interests nc lizens I I uc�iary [�MY esponse No -- Points and Authorities a. Budget committee members are to approve a budget (recommend a budget to the City Council), which the City Council can then adopt with or without revisions. It is therefore only the City Coun- cil members who make final decisions and who conceivably could be held liable for improper ex- penditures authorized in an adopted budget. U). ISO b dUet conno-oh iaYnof�qlvldujormaon? Response No Points and Authorities a. The budget committee may not take any action without an affirmative vote of at least eight members (a majority of those voting does not suffice). Local Budgeting in Oregon, p. 11; OAR 150-294-0450. b. Information the budget committee "re uires for the revision and preparation of the budget docu- ment" are appropriate (ORS 294.428(3j), and the public hearing on the budget is to afford "an oppor- tunity to ask questions about and comment on the budget document (ORS 294.426(1)(b)) [Emphasis added]. Questions or comments on topics other than the budget document could be ruled out of or- der for lack of relevance. c. Individual budget committee members may ask questions of staff between committee meetings. L "It could be very helpful and a courtesy to other budget committee members if inquiries are not restricted to committee meetings. Checking with the administrator and/or budget officer between meetings allows members to explore budget items of interest in greater detail than might be practical during committee meetings. Questioning also assists the administration/ budget officer by giving an indication of concerns, making it possible to highlight issues that may be of interest to the entire budget committee." Local budgeting in Oregon, P. 11. Training & Reference Guide Response No Points and Authorities a. "Estimates of expenditures for personnel services must include for each organizational unit or activity the total budgeted cost of all officers and employees and the number of related full-time equivalent positions. Upon request, a municipal corporation shall make available the current salary of each officer and employee, other than persons who receive an hourly wage or who are hired on a part-time basis. For the purpose of preparing a list of salaries, employees of like classification and salary range may be listed by the number of employees, the highest and lowest salaries and the total amount of all salaries, In each salary range." UKS Z94.3613(5) (tmphasls a t. (® 1 s Lacal B d et L w lace f��C� a�tl1oi1$ iiur�n t e 9 ben um s bUqg ant e ment or t i ensuing bleniom i —Response No Points and Authorities I? a. Oregon statutes ascribe roles to the budget committee solely for the 3 to 4 month period between the budget committee's first meeting on the budget document for the upcoming biennium and City Coun- cil adoption of the budget for that biennium ("Budgeting Season"): "Once the budget committee has approved the budget, it has completed all of the duties required of it by Local Budget Law." Local Budgeting Manual, p. 46. b. Only the Council has statutory authority to take official actions in the Off -Season with respect to the budget (such as, adoption of a supplemental budget, transfers of appropriations, or post -budget - adoption local option taxes) ORS 294.463-.476. The budget committee is not mentioned in these stat- utory provisions concerning Off -Season official budgetary actions. c. "[S)ome local governments have a policy of including the budget committee in other parts of the pro- cess, such as adopting a supplemental budget. These are local policy decisions that are up to the dis- cretion of the governing body." Local Budgeting Manual, p. 46. d. Only the Council has the authority to convene an Off -Season budget committee meeting and deter- mine its purpose: Local Budgeting Manual says at page 45, "The budget committee may meet from time to time throughout the year at the governing body's discretion for purposes such as training; "Local Budgeting in Oregon, at page 11, says "The budget committee may be reconvened by the gov- erning body at a later date [after budget adoption] in the event the financial conditions in the district change. A meeting for this reason is called at the discretion of the governing body and is not a require- ment of the local budget law." (Emphasis added in each excerpt) e. Local Budgeting Manual addresses Off -Season meeting topics: (1) At page 15, it says, "The budget committee is allowed to meet for training and advisory reviews throughout the year, but the budget may not be deliberated before the first meeting for which notice is published." At page 45, the Manu- al says, "Take care not to discuss specifics of the ensuing year's budget at these informal meetings un- til the notice requirements of the first budget committee meeting have been satisfied." Training & Reference Guide g. II guillill 1I fiU���'�lI")IVI1) 11,111461H 'I'll [11.110i)li'lillllp (11A Willo f loodlyt-A (�(�11i111111111t[i:61[�, IiiillC li611i9G' ri 1i11C.��l�i �llilLil 0111(a [111a�aa 610o[1�c�'�� 1'�0') Cs�Jonse Yes, as long as the gathering is a properly noticed public meeting convened by the Council and as long as the discussion is not about the specifics of the budget for the ensuing biennium. See #14 below. Points and Authorities a. The Council has exclusive authority to convene an Off -Season budget committee meeting. See #8.b., c. and d, above. b. The meeting may not be about the specifics of the budget for the ensuing biennium. See #8.e. above M. gur %1ffjea,,1,on,4nav the person who haired the huudget cam ntee �i�lrr�lllcli t�liw virc•• ce ni ugeomason convene a hIn get committee meetlnUP Response No, because the Council has exclusive authority to convene a budget committee meeting during the Off -Season, Points and Authorities Points and Authorities: a. The Council has exclusive authority to convene an Off -Season budget committee meeting. See #8.b., c. and d. above. b. Because the budget committee has no capacity to take any official action in the Off -Season (see #8.a. and b. above), the chair of the budget committee has no authority to take any official action. c. Oregon statutes direct that selection of a budget committee chair is to occur at the first meeting of the budget committee for any particular Budgeting Season, which can only occur when it first receives the budget document for the ensuing biennium. ORS 294.414(9) and 294.426(1)(a). As there is no statuto- ry provision governing Off -Season replacement of a budget committee chair who has resigned or whose term has lapsed during the Off -Season, those statutory provisions suggest that chairmanship of the budget committee for any particular Budget Season terminates once that season is over. d. ORS 294.428(1) says, "In addition to the meetings held under ORS 294.426(1) [which prescribes the requirements for meetings held for receiving the budget and providing opportunities for public ques- tions and comments on the budget document], the budget committee may meet from time to time at its discretion." This is in a section titled "Budget Committee Hearings; Approval of the Budget Docu- ment." That section addresses only meetings concerning approval of the budget document; it is not a grant of general discretion to the budget committee to convene meetings at any time. If it were a grant of general discretion to convene meetings, there would be no need for the strictures in ORS 294.426 or the statements in the Local Budgeting Manual and Local Budgeting in Oregon that meetings of the budget committee in the Off -Season are at the discretion of the governing body. See 48.c. and d. above. 19. During %flu, etilag Sea o��, may tthe Epp iijted udget c®m�lliium' [I[11�181FJC�li'F� 1i11[�r� Cow tdju411, own foe Blurpose o� giscussing the �In go. —Response No Points and Authorities a. "The budget committee members cannot get together in person, by telephone, or email before the advertised meeting to discuss the budget. All budget discussions must be held at public meetings," Local Budgeting in Oregon, p. 2. b. "Committee members may not discuss or deliberate on the budget outside of a public meeting." Local Budg- eting Manual, p. 45. " c. "A gathering of less than a quorum of the committee, subcommittee, advisory group or other governing body is not a'meeting' under the Public Meetings Law, However, while a gathering of less than a quorum is not a 'meeting' members of the governing body should not gather as a group or groups composed of less than a quorum ?or the purpose of conducting business outside the Public Meetings Law. Such a gathering creates the appearance of impropriety and runs contrary to the policy of the Public Meetings Law which supports keeping the public informed o? the deliberations of governing bodies." Oregon Attorney General's Public Meetings Manual, p. 304. d. If those gathering at such a meeting were to constitute a quorum of the budget committee, the meeting would have to be open to the public. ORET294.428(2). But since the 7 appointed budget committee members would Training & Deference Guide not constitute a quorum, the only allowable official action at such a gathering would be approval of a motion to adjourn. 1IV.11011111 �g oil Seasod111106.0ull"-m4hilm aa�9 Ilc, :� (lll0e)1111 �1(10II ii all9[IIIII (id Hq � r1u]11 iifillliA (i�(o�����011f1i((�(; Uill,lrl'IIl�G':(iI)flll �il1�o�IIG' Cof� ho v t�1e purpoSe E1mcill (OR II�l1��lftl"l fi VIA11116 fi �Il�el[III �)l��(��It!!J mil ��i{�ii(; [i fli(II(��i f((��[i' lillll� fort he ensuing Pollfl(1i111���illlu��e '—Responses (1) Yes, if the less -than -a -quorum members of the budget committee constitute a public body (for example, the group is the Council itself or has been appointed by the Council to be a subcommittee or separate advisory group) and the gathering meets public meeting requirements, including public notice; (2) No, if the purpose is to discuss specifics of the budget for the ensuing biennium; but otherwise such gathering of less than a quorum of budget committee mem- bers is permissible. Points and Authorities for Response #2 to Question 12: a. While the Oregon Attorney General generally advises against such gatherings (see 11.b. above), the policy of keeping the public informed of the deliberations of governing bodies would not be violated by a gg�athering of less -than -a -quorum of public body that has no authority or power in the Off -Season to take an official action, Analogy: The Ashland Building Board of Appeals exists to comply with state statute and is activated only when official action is called for. During the time this board in deactivated status (has no duties to perform), no one could reasonably perceive discussions of less than a quorum of its members as deliberations of a public body, b. "Committee members may not discuss or deliberate on the budget outside of a public meeting." Local Budg- eting Manual, p. 45. It is debatable whether this proscription applies even to Off -Season discussions: Such a discussion among less than a quorum of budget committee members in Off -Season surely would be a pro- tected exercise of the First Amendment freedom of association, unless it strayed into deliberations on specif- ics of the ensuing biennium's budget document not yet formulated by staff. ��1. I!ilgl c9ng81ther udge Co i e Seas uIvIllfOff-Se son,11' � iu�e ings of a ity C�lu�[I11�Cl aru �mel l ersni�' �te as to et sues t�iat can_�ae ��scus e�? �i re l��i�... e iy, al t�ei� 1itat ns 01� ess-t asi- -qu r m unge comm tree lenillers u� e r OS cussi s, ass, ri�e Ili ues 0111s asIS a o , a�so a�lV! I to t ie �nc�lrte hur 0et( comm�ttee In ers, t18IRS, to �1)QmC o 1111 n ers�� Response No Points and Authorities a. "Standards and budget parameters established by the governing body give the budget officer and ad- ministrative staff general guidelines for budget development." Local Budgeting in Oregon, p. 11. The budget officer needs to know what policy initiatives having fiscal impacts the Council is likely to under- take in the next biennium — which can only be determined after Council discussion of priorities among potential initiatives. b. The budget committee has no statutory or Charter -established role in formulation of the budget or in overseeing adherence to it or revisions to it after its initial adoption. See 1.a.—e. above. Councilmem- bers, in contrast, would be derelict if they did not oversee adherence to the current biennium's budget or if they stopped developing policies and developing policies and setting priorities until the ensuing biennium's budget has been prepared and submitted Training & Reference Guide toIIOil; I W IHSUUUS' III (I -Ohl 6(illi'(q �,Ipq )fir a ►i)10,.,lI7G Rm, IWIll(II][!gti 1( Q oh[Ilnlfl[l'Ro [IH [,[Illm rail 011 [il Oillw[I[IIIEJ 1lh eason. Responses a. Appropriate topics (per Oregon Department of Revenue) i. Training on the budget committee process, calendar, expectations for committee members, etc. ii. Committee members' preferences for ground rules, rules of order, conduct of meetings, voting/ reaching consensus, fact-finding process, etc. iii. Orientation on the organization and its various departments, programs, staffing, etc., and on the activities or services provided by each. iv. General discussion of vision and goals, spending priorities, or philosophy on how to allocate scarce resources or make trade-off decisions as to which programs get funded and which don't. v. General economic projections by the finance officer of possible changes in resources or require- ments expected next year. vi. Any and all discussion of the current year budget or prior year budget, including what, in general, might be done differently next year. b. Inappropriate topics (per Oregon Department of Revenue) I. Specific estimates or appropriation amounts associated with any fund or line item, resource or re- quirements. ii. The question of whether to fund specific programs or expenditures. iii. The question of whether to impose any tax levy, or the amount of any levy. 15. Foy1nrlloses of hoWng Co111111011 ll 1I ��e]�I)LLlleilG'@) I((i;)li OiIIIO�G�I[il Q�ilUhl) tIIIIC laid1w, �l i( Q 6,111LU0169o"R tI0mv.Illlt ee, What woe a CIea1'!;'yNorIthig [iIf,94hNfidl ii 0ii „l `1[�JOIO1,Ijbt< (m u OIIIO idIi en on- 9u)Ol"V e spoese "Budget Committee Season" means the period of time when the budget committee has authority under state law to take official action. This period begins at the first meeting of the budget committee, which can only occur when the committee sitting en banc first receives from the Budget Officer the budget document for the ensuing biennium - - typically in April or May of the second year of any biennium - and the dafe the City Council adopts the final budget for that biennium. Between one Budget Committee Season and the next ("Off -Season"), only the City Council has statu- tory authority to take official actions with respect to the budget or to convene the budget committee for any purpose. Points and Authorities a. See #8.a, b., and d, above fil 1;aittee, what 111 Me a clear worltll� . 9 in Ion ©19,USSIUqa eing o�f�e bugget committee. Response "A Public meeting of the Budget Committee" means a gathering of a quorum of the budget committee membership at which discussion of City budget matters is Intended to or is likely to occur. Points and Authorities a. "The Public Meetings Law applies to all meetings of a quorum of a governing body for which a quorum is required in order to make a decision or to deliberate towards a decision on any matter." Oregon Attorney General's Public Meet- ings Manual, p.122. b. "The purpose of the meeting triggers the requirements of the law .... [A] purpose to deliberate on any matter of official policy or administration may arise [even] during a social gathering and lead to a violation. Members constituting a quorum must avoid any discussions of official business during such a gathering." Id., at 123 (italics in original Training & Reference Guide c. "Even if a meeting is for the sole purpose of gathering information to serve as the basis for a subsequent decision or recommendation by the governing body, the meetings law will apply." 38 Op Atty Gen 1471, 1474 (1977); Oregonian Publishing Co. v. Board of Parole, 95 Or. App 501, 506 (1989). d. See also Questions 11 and 12 above. 1 il. li�(ii)li' [1�j[Ill il) ii ��(UQ� �061JG'(i4P91Qi)1mi] klol)�iihl -ki �O�u�6u�Gfti((�'he: HU11l ors ill"Wevall d[101)fi71 t.. IY 110i161 G a'�11l➢01 0,(iDfifiilfiiiil(l)rlll �9 i961161�6;sR ll and] p1 '(t�lC � 61�9G'�� , C"9ill�lR Uso0111111 iT al' Proton uov �al�� 0[in h in et (,Clfillpill ikeo �u����ulL�l(�fl � Roo �IiitIl1117�(� Iliil �S�'((lC�a60�i9 U[,Nrolliil Stlrmathre atel t0 t C I:Ity Il1I R11 Responses a. Rationale for adopting such a protocol: Minimization of misunderstandings. ii. "It could be very helpful and a courtesy to other budget committee members if inquiries are not restricted to committee meetings. Checking with the administrator and/or budget officer between meetings allows members to explore budget items of interest in greater detail than might be prac- tical during committee meetings. Questioning also assists the administration/ budget officer by giving an indication of concerns, making it possible to highlight issues that may be of interest to the entire budget committee." Local Budgeting in Oregon, p. 11. b. Requests for information during Budget Committee Season: i. Scope of topics: Information required for revision and preparation of the budget document. ORS 294.428(3). ii.Sequence 1. Budget committee member makes written request to Budget Officer/Department Director for information within the scope of topics described in b.i above. 2. Budget Officer/Department Director notifies City Administrator of request. 3. Budget Officer/Department Director and City Administrator preliminarily determine (1) whether scope is appropriate and (2) whether response will require less than 2 hours of staff time. a. If both preliminary determinations are affirmative, Budget Officer/Department Director ar- ranges to have response prepared and delivered to requester and the other budget com- mittee members. b. If either of the two preliminary determinations is negative, City Administrator notifies Chair, asking for a decision on whether to comply with request. Then ... i. If decision can wait until upcoming meeting of Budget Committee, Chair should include it on the agenda for the upcoming meeting and the determination should be made by ma- jority vote of the Budget Committee; or ii.If decision cannot wait until upcoming meeting of Budget Committee, Chair should make the determination on whether to comply with request. Training & Reference Guide c. Requests for information during Off -Season: i. Scope of topics: 1. Topics related to fiscal planning, excluding any specifics about the ensuing biennium budget. 2. See #14 above. ii.Sequence 1. Budget committee member makes written request to City Administrator for information within the scope of topics described in c.i above, 2. City Administrator preliminarily determines (1) whether scope is appropriate and (2) whether, in light of other current priorities, responding to request warrants required staff time. a. If both preliminary determinations are affirmative, City Administrator arranges to have re- sponse prepared and delivered to requester and sent to the other budget committee mem- bers. b. If either of the two preliminary determinations is negative, City Administrator notifies Mayor, asking for a decision on whether to comply with request. Then ... i. If decision can wait until upcoming meeting of City Council, Mayor should include it on the agenda for the upcoming meeting and the determination should be made by majori- ty vote of the City Council. ii. If decision cannot wait until upcoming meeting of City Council, Mayor should make the determination on whether to comply with request Training & Reference Guide DEFINITIONS Accrual basis. Method of accounting recognizing transactions when they occur without regard to cash flow timing [ORS 294.311(1)]. Activi+,!. That portion of the work of an organizational unit relating to a specific function or class of functions, a pro- ject or program, a subproject or subprogram, or any convenient division of these [ORS 294.311(2)]. Adopted budget.. Financial plan that is the basis for appropriations. Adopted by the governing body (ORS 294.456, re- numbered from 294.435). Ad valorem tax. A property tax computed as a percentage of the assessed value of taxable property. Agent. Generally, someone who is authorized to act for the local government, or who can make commitments or sign contracts in the name of the local government. Agency is the fiduciary relationship that arises when one person (a 'principal') manifests assent to another person (an 'agent') that the agent shall act on the principal's behalf and subject to the principal's control, and the agent manifests assent or otherwise consents so to act. Appropriation. Authorization for spending a specific amount of money for a specific purpose during a fiscal year. It is based on the adopted budget, including supplemental budgets, if any. It is presented in a resolution or ordinance adopted by the governing body [ORS 294.311(3)]. Approved hr.rdgAt. The budget that has been approved by the budget committee. The data from the approved budget is published in the Financial Summary before the budget hearing (ORS 294.428, re- numbered from 294.406). Assessed value. The value set on real and personal property as a basis for imposing taxes. It is the lesser of the proper- ty's maximum assessed value or real market value. Assessment date• The date on which the value of property is set, January 1 (ORS 308.210, 308.250). Audit. The annual review and appraisal of a municipal corporation's accounts and fiscal affairs conducted by an ac- countant under contract or the Secretary of State (ORS 297.425). Audit report. A report in a form prescribed by the Secretary of State made by an auditor expressing an opinion about the propriety of a local government's financial statements, and compliance with requirements, orders and regulations. Balanced budget. A budget in which the resources equal the requirements in every fund. Rt ,(ow- t. A gift by will of personal property; a legacy. Biennial budget. A budget for a 24-month period. Billing rate. The tax rate used to compute ad valorem taxes for each property. Written report showing the local government's comprehensive financial plan for one fiscal year. It must include a balanced statement of actual revenues and expenditures during each of the last two years, and estimated revenues and expenditures for the current and upcoming year [ORS 294.311(5)]. Rudgtet committee. Fiscal planning board of a local government, consisting of the governing body plus an equal number of legal voters appointed from the district (ORS 294.414, renumbered from 294.336). Written explanation of the budget and the local government's financial priorities. It is prepared and presented by the executive officer or chairperson of the governing body (ORS 294.403, re- numbered from 294.391). Budget office Person appointed by the governing body to assemble budget material and information and to physically 16 prepare the proposed budget (ORS 294.331). Budget perior; For local governments on a biennial budget, the 24-month period beginning July 1 and ending June 30 of the second following calendar year. See also "Fiscal year." Budget transfers. Amounts moved from one fund to finance activities in another fund. They are shown as expenditures in the originating fund and revenues in the receiving fund. Capital outlay. Iterns which generally have a useful life of one or more years, such as machinery, land, furniture, equip- ment, or buildings [ORS 294.388(4), renumbered from 294.352(4)]. Capital projects fund. A fund used to account for resources, such as bond sale proceeds, to be used for major capital item purchase or construction [OAR 150-294.352(1)]. Cash basis. System of accounting under which revenues are accounted for only when received in cash, and expendi- tures are accounted for only when paid [ORS 294.311(9)]. Category of limitation. The three categories in which taxes on property are placed before the constitutional limits can be tested —education, general government, excluded from limitation (ORS 310.150). Consolidated billing tax rate, The combined total of the billing rates for all taxing Districts in a code area. Does not in- clude the billing rate for any urban renewal special levies or non -ad valorem taxes, fees, or other charges. Constitutional limits. The maximum amount of tax on property that can be collected from an individual property in each category of limitation (Art. XI, sect. 11b, OR Const.). Debt service funf,:. A fund established to account for payment of general long-term debt principal and interest [OAR 150-294.352(1)]. Devise. A of real property by will of the donor of real property. Division of tax. Division of tax refers to the process of, and revenue from, apportioning tax to urban renewal agencies based on the relationship of the excess to frozen value, also known as tax increment revenue. Double majority. A term that refers to an election where at least 50 percent of the registered voters eligible to vote in the election cast a ballot and more than 50 percent voting approve the question. Encumbrance. An obligation chargeable to an appropriation and for which part of the appropriation is reserved [ORS 294.311(13)]. Enterprise fund. A fund established to account for operations that are financed and operated in a manner similar to private business enterprises. They are usually self-supporting. Examples of enterprise funds are those for water, gas, and electric utilities, swimming pools, airports, parking garages, transit systems, and ports [OAR 150-294.352(1)-(A)]. Estimate. (v) To arrive at a rough calculation or an opinion formed from imperfect data. (n) The resulting amount. Excluded from limitation category. The category for taxes used to pay principal and interest on exempt bonded indebt- edness [ORS 310.150(3)(D)]. Exempt bonded indebtedness. 1) Bonded indebtedness authorized by a specific provision of the Oregon Constitution, or 2) bonded indebtedness issued as a general obligation on or before November 6, 1990, incurred for capital construc- tion or capital improvements, or 3) bonded indebtedness issued as a general obligation after November 6, 1990, in- curred for capital construction or capital improvements with the approval of the electors of the local government. Bonded indebtedness issued to refund or refinance any bonded indebtedness described above is also included [ORS 17 310.140(7)]. Existing urban renewal plan. An existing urban renewal plan is defined as a plan that existed in December 1996, and, 1) chose an option and, 2) established a maximum amount of indebtedness by July 1998 and has not been amended to increase the land area or maximum indebtedness [ORS 457.010(4)(a)]. Expenditures. Total amount incurred if accounts are kept on an accrual basis; total amount paid if accounts are kept on a cash basis [ORS 294.311(16)]. Fiscal year. A 12-month period to which the annual operating budget applies. The fiscal year is July 1 through June 30 for local governments [ORS 294.311(17)]. Fund. A fiscal and accounting entity with self- balancing accounts to record cash and other financial resources, related liabilities, balances and changes, all segregated for specific, regulated activities and objectives. Fund balance. The fund equity of government funds. Fund type. One of nine fund types: General, special revenue, debt service, capital projects, special assessment, enter- prise, internal service, trust and agency, and reserve [OAR 150-294.352(1)-(A)]. General fund. A fund used to account for most fiscal activities except for those activities required to be accounted for in another fund [OAR 150-294.352(1)-(A)]. General government category. The category for taxes used to support general government operations other than schools that are not for the purposes of paying exempt bonded indebtedness [ORS 310.150(2)]. Good Faid The standard for estimating budget re- sources and requirements. Good faith estimates are reasonable and are reasonably likely to prove accurate, based on the known facts at the tirne. Governing body. County court, board of commissioners, city council, school board, board of trustees, board of direc- tors, or other managing board of a local government unit [ORS 294.311(20)]. Grant. A donation or contribution of cash to a governmental unit by a third party which may be made to support a specified purpose or function, or general purpose [ORS 294.311(21)]. Interfund loans. Loans made by one fund to another and authorized by resolution or ordinance (ORS 294.468, renum- bered from 294.460). Internal service fun(! A fund used to account for fiscal activities when goods or services are provided by one depart- ment or agency to other departments or agencies on a cost -reimbursement basis (ORS 294.343, renumbered from 294.470). Legal opinio, The opinion as to legality rendered by an authorized official, such as the Oregon attorney general or city attorney. Levy. (v) To impose a property tax. (n) Ad valorem tax certified by a local government. Local governmet Any city, county, port, school district, education service district, community college, special district, public or quasi -public corporation (including a municipal utility or dock commission) operated by a separate board or commission; a municipality or municipal corporation under ORS 294.311(26). Local option tax. Voter -approved taxing authority that is in addition to the taxes generated by the permanent tax rate. Local option taxes can be for general operations, a specific purpose or capital projects. It is limited to five years unless it is for a capital project, then it is limited to the useful life of the project or 10 years, whichever is less [Art. XI, section 18 11(4)]. Maximum assessed value (MAV). A constitutional limitation on the taxable value of real or personal property. It can increase a maximum of 3 percent each year. The 3 percent limit may be exceeded if there are qualifying improvements made to the property, such as a major addition or new construction (OAR 308.146). Maximum authority. The limitation on the amount of revenue an existing urban renewal plan may raise from the prop- erty tax system [ORS 457.435(3)]. The assessor calculated this amount for the 1997-98 tax year for each existing plan based on the taxes each urban renewal plan area would have been entitled to prior to Measure 50. This amount is ad- justed each year based on the growth of excess value in the plan area. Maximum indebtedness. The amount of the principal of the indebtedness necessary to complete an urban renewal plan. This does not include indebted- ness incurred to refund or refinance existing indebtedness [ORS 457.010(10)1. It is specified in dollars and cents and based on good faith estimates of the scope and costs of the anticipated project or projects. All existing plans are required to have an ordinance which establishes a maximum indebtedness. Measure'_. A constitutional amendment (Art. XI, section 11b) passed in 1990 that limits the amount of operating tax that can be imposed on a property to $5 per $1,000 of real market value for education and $10 per 1,000 for general government. Measure 50. A constitutional amendment (Art. XI, section 11) passed in 1997 that limits the growth in a property's maximum assessed value to 3% per year. It also limits a local government's taxing authority by creating permanent rate limits. Net working capital. The sum of the cash balance, accounts receivable expected to be realized during the ensuing year, inventories, supplies, prepaid expenses less current liabilities and, if encumbrance method of accounting is used, re- serve for encumbrances [ORS 294.311(27)]. Object classification. A grouping of expenditures, such as personnel services, materials and services, capital outlay, debt services, and other types of requirements [ORS 294.311(29)]. Operating rate. The rate determined by dividing the local government's operating tax amount by the estimated as- sessed value of the local government. This rate is needed when a local government wants to impose less tax than its permanent rate will raise. Ordinance A formal legislative enactment by the governing board of a municipality. Organizational unit. Any administrative subdivision of the local government, especially one charged with carrying on one or more specific functions (such as a department, office or division) [ORS 294.311(31)]. Personnel services expense!, Expenses related to the compensation of salaried employees, such as, health and acci- dent insurance premiums, Social Security and retirement contributions, civil service assessments. Permanent rate limii. The maximum rate of ad valorem property taxes that a local government can impose. Taxes gen erated from the permanent rate limit can be used for any purpose. No action of the local government or its voters can change a permanent rate limit. Principal act. The Oregon Revised Statutes that de- scribe how a certain type of municipal corporation is formed, se- lects its governing body, the powers it may exercise and the types of taxing authority that its voters may authorize. Prior years' tax levie Taxes levied for fiscal years preceding the current one. Program. A group of related activities to accomplish a major service or function for which the local government is re- iL01 sponsible [ORS 294.311(33)]. Program budget. A budget based on the programs of the local government. Property taxes. Ad valorem tax or another tax on property certified to the county assessor by a local government unit. Proposed budget. Financial plan prepared by the budget officer. All funds must balance. It is submitted to the public and the budget committee for review. Publication. Public notice given by publication in a newspaper of general circulation within the boundaries of the local government; mailing through theU.S. Postal Service by first class rnail to each street ad- dress within the boundaries of the local government; or hand delivery to each street address within the boundaries of the local government [ORS 294.311(3S)]. Real Market Value (RMV). The amount in cash which could reasonably be expected by an informed seller from an in- formed buyer in an arm's-length transaction as of the assessment date. For most properties, the value used to test the constitutional limits (ORS 308.205). Reserve Wild. Established to accumulate money from year to year for a specific purpose, such as purchase of new equipment (ORS 294.346, renumbered from 294.525). Resolutior, A formal order of a governing body; lower legal status than an ordinance. Resource. Estimated beginning funds on hand plus anticipated receipts (ORS 294.361). SAL Report. Summary of Assessments and Levies (ORS 309.330). Special levy. A special levy is an ad valorem tax, imposed for an urban renewal plan on the entire municipality that adopted the plan. It is not a result of a division of tax. Special revenue fund. A fund used to account for the proceeds of specific revenue sources (other than special assess- ments, expendable trusts, or major capital projects) that are legally restricted to expenditure for specific purposes [OAR 150-294.352(1)-(A)]. Special p.iymeni. A budget expenditure category for pass -through payments, grants made to other organizations and other one-time or unusual expenditures that do not fall into the other categories of personal services, materials an(] services, capital outlay, etc. supplenneniad budga A financial plan adopted during a budget period to meet unexpected needs or to appropriate revenues not anticipated when tite regular budget was adopted. It cannot be used to authorize a tax (ORS 294.471, renumbered from 294.480). Tax increment financing A financial mechanism for urban renewal plans which captures the tax from the growth in property value within a designated geo- graphical area by dividing the taxes of local governments. T,ti• nn pri�perty. Any tax, fee, charge or assessment imposed by any government unit upon property or upon a proper- ty owner as a direct consequence of ownership of that property [ORS 310.140(18)]. lax rate. The amount of tax stated in terms of a unit of tax for each $1,000 of assessed value of taxable property. Tax roll. The official listing of the amount of taxes imposed against each taxable property. Tax yc,n . The fiscal year from July 1 through June 30. 20 Trust fund. A fund used to account for fiscal activities of assets held in trust by a local government. Unappropriated ending fund balance. Amount set aside in the budget to be carried over to the next year's budget. It provides the local government with cash until tax money or other revenues are received later in the year. This amount cannot be transferred by resolution or used through a supplemental bud- get, unless necessitated by a qualifying emer- gency (ORS 294.398, renumbered from 294.371; ORS 294.481, renumbered from 294.455). 21 • City of Ashland Financial documents: https://www.ashiand.or.us/Page.asp? NavlD=8316 Oregon Department of Revenue: http://www.ore-gon.gov/DOR/forms/ FormsPubs/local-budgeting-manual_504-420.pdf Oregon Revised Status (Budget Related): https://www.oregonlegislature.gov/ bills—laws/ors/ors294.html OpenGov (Financial Data): http://AshlandOR.OpenGov.com Training & Reference Guide 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 RESOLUTION NO.2020-26 A RESOLUTION CONFIRMING THE INTENDED SOURCES AND USES OF FUNDS ACCUMULATED FOR AND IN THE RESERVE FUND RECITALS: The City of Ashland established a reserve fund in Fiscal Year 2009-2010 and identified intended sources and uses through adoption of Resolution 2010-18. Through change in the economic conditions and accounting standards affecting the City, it has become apparent that the intended sources and uses of the Reserve Fund need to be clarified. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ASHLAND, OREGON, RESOLVES AS FOLLOWS: SECTION 1. A. Contributions to the Reserve Fund are made via four mechanisms: a. Transfer from operating funds through the budget adoption process as approved by City Council; b. Transfer from operating funds through the budget amendment process as approved by City Council; c. Proceeds from windfall opportunities as directed and approved by City Council at the time the opportunity is recognized, i.e. outside the budget processes; or d. Pursuant to the Fund Balance policy as adopted by City Council by which a portion of an individual f ind's fund balance over the policy maximum is transferred automatically to the Reserve Fund. B. Uses of the Reserve Fund resources can be authorized via three mechanisms a. Declaration of a public health, safety, and welfare emergency by the City Manager and confirmed by the City Council electronically for which additional resources are needed to address immediate needs. Funds are limited to the City Manager's spending limit as identified and approved in policy by the City Council. This action including identification of the specific uses for the funds must be ratified by the City Council in open session no later than the first meeting after the declaration of emergency; b. Appropriation of funds during the budget process to address unplanned, urgent capital project for which other funding has not been secured. This action must be adopted by resolution of the City Council in open session separately from adoption of the budget in RESOLUTION NO.2020-26 Page 1 of 2 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 total and include identification of the specific project to be funded, the public purpose served, and other sources of funding identified as untenable or unavailable; or c. Appropriation of funds during the budget process to address unplanned, urgent operating needs resulting from a sudden loss of revenues or catastrophic event impacting the City's ability to raise funds from usually budgeted sources. This action must be adopted by resolution of the City Council in open session separately from adoption of the budget in total and include identification of the specific operations to be funded, the public purpose served, and other sources of funding identified as untenable or unavailable. C. The unappropriated ending fund balance of the Reserve Fund identified in the budget process or audit results is restricted from use. This amount cannot be transferred by resolution or used through a supplemental budget, unless necessitated by a qualifying emergency (ORS 294.371) and as noted above in Ba. SECTION 2. All prior references to an annual budget process and all concurrent references to the budget process for identifying resources and requirements or uses will refer to the two-year cycle utilized for the City's biennial budget. SECTION 3. This resolution is effective upon adoption. ADOPTED by the City Council this day of (% f t k-f / , 2020. ATTEST: 1� :)114W 0 Melissa Huhtala, City Recorder SIGNED and APPROVED this 1 51' day of , 2020. Reviewed as to form: David H. Lohman, City Attorney RESOLUTION NO.2020-26 WL,_. Z" John Stromberg, fayor Page 2 of 2 TZ) The PERS Budget killer In My Opinion (IMO), Employees must pay their "EMPLOYEE CONTRIBUTION" to PERS PENSION The City "Pick UP" of that Employee responsibility is putting the Citizens in Ashland and many other Cities at Risk. And most of the City "Pick Up" doesn't even go into fund the PERS Pension (it goes to a great idea an IAP, which is like an employee controlled 401 k, staff control their IAP). The Governor, Kate Brown, has led by example and recently re- negotiated Collective Bargaining Agreements with at least two large Public Service employee unions to have the employee pay their employee contribution. This is a start. Ashland needs to have employees pay their PERS Pension "employees' contribution" as well. Tonya, you indicate that that Ashland must pay the "employee contribution" to their pension "to be competitive". Well, I am sure you must know this. Oregon is the only State out of all 50 States that does not require employees to pay their "employee contribution". And the State is now leading to implement collective bargaining agreements to require that. I will offer only one of many examples that you say are not correct Tonya. San Jose Calif implemented employees pay employee contribution for "new Employees". Many Police for example quit over it. The academy produced more than sufficient new recruits and they have one of the best Police forces nationwide. This isn't easy, I get that. I for one, am for one very proud of our Ashland Staff. They will feel better about contributing to their pension. And Council can work on negotiating a change with existing collective bargaining agreements to make their existing compensation remain whole, perhaps even raises, or added vacation leave as other cities have done. Giving staff more time off flexibility has value to both city and some staff. This is what Kate Brown did. There may be an initial additional cost but it will be a known amount that can be budgeted for. not the default surprise mode Ashland is in now. Here is the thing. NASRA, National Association of State Retirement Administrators identify "trends" in administering public employee retirement plans. All are trending to employees paying their "employee contribution". Why, because it is the right thing to do, and many Cities are having trouble with balancing their budgets when they "pick up" someone else's cost responsibility. Cities have enough trouble taking care of their own responsibilities. Initially these other cities take baby steps by mandating that all "new hires' pay their own "employee contribution". These positions can be made competitive given current market condition with salary and all the other great Ashland employment benefits, and perhaps increased job diversity satisfaction. Also work hours flexibility that Covid has taught us. "Pick — up" isn't the only way. How are PERS Pensions funded nationwide? (19991-2020) 1. Employer Contributions 28% (Citizen Pays) 2. Employee Contributions 12% 3. Investment Earnings 60% Ashland's Budget plan for these three things for 2022-2023 1. Employer Contributions 27.35% (*Incl 0.75% Employee Contribution- Pick up) (shows only OPSRP data - Different for Tierl/Tier2 and Police and Fire) (Citizen Pays) 2. Employee Contribution 3. UAL 6.5% ? (Citizen PAYS) 4. Investment Earnings 66.15% ? (This is a hope not a plan, whatever isn't achieved the Citizen pays the difference- higher UAL) RISK Given the recent downturn in Stock Markets these earnings will not be achieved, and Ashland's and other cities will be impacted with increased UAL surprises. IMO, this is serious and the way this is set up now, the employee has zero risk and the Ashland citizens have all the risk. In the real -world 401K's, IAP's and IRA's have all the risk, but citizens can act to mitigate the risk. With the UAL, the citizen will get hit with all the risk and the Utility bill will go up. TcD tf�t- C( P�)