HomeMy WebLinkAbout2010-02-18 Budget Committee MinutesBUDGET COMMITTEE MEETING
FEBRUARY 18, 2010-PAGE 1-4
Budget Committee Meeting
Minutes
February 18, 2010 6:00 PM
Civic Center Council Chambers, 1175 East Main Street
CALL TO ORDER
The budget meeting was called to order at 6:08 PM on Thursday February 18, 2010 in Council
Chambers at 1175 East Main Street, Ashland Oregon.
ROLL CALL & INTRODUCTIONS
Mayor Stromberg was present. Committee members Baldwin, Douma, Everson, Jackson,
Runkel, Silbiger, Slattery, Voison and Navickas were present. Committee members Boenheim,
Chapman, Lemhouse, and Thompson were absent.
The Budget Committee went around the room to do introductions. David Runkle and Keith
Baldwin are new members to the Committee. The Committee spoke to being able to have open
discussions with each other and feel comfortable even if situations arise where not everyone will
agree.
Douma stated that Lynn Thompson had a preference that another Budget Committee member be
selected as chair this year.
Silbiger/Jackson ms Slattery as chair. All ayes.
Voisin/Douma ms Everson as vice chair. All Ayes.
APPROVAL OF MINUTES
Approval of minutes from previous Budget Committee meetings dated:
4/30/09 Budget Committee Meeting
5/06/09 Budget Committee Meeting
5/11/09 Budget Committee Meeting
5/13/09 Budget Committee Meeting
5/14/09 Budget Committee Meeting
Everson/Silbiger ms approval of the minutes. All Ayes
PRESENTATION BY STAFF
Lee Tuneberg, Administrative Services and Finance Director spoke to the packet and the
schedule. The tentative budget calendar was discussed and approved by the Committee. This
year there will be seven Budget Committee meetings with an extra meeting scheduled to be used
if need be. There will also be a Budget Law training meeting which will be focusing on the budget
law, budget process, and fund accounting.
BUDGET COMMITTEE MEETING
FEBRUARY 18, 2010-PAGE 2-4
The Committee questioned the length of the meetings. Ms. Bennett answered that each meeting
will be approximately three hours, depending on departments. Mr. Tuneberg stated that the
Budget Training meeting should be less then two hours depending on how many questions arise.
The Budget Training meeting time will remain at 7pm February 25, 2010.
The Committee questioned if there is any documentation regarding the rules and regulations for
the Budget Committee. Mr. Tuneberg answered that there is documentation provided by the
Department of Revenue (DOR). On the DOR website you can find the Budget Law Book as well
as many links with extended information.
Mr. Tuneberg discussed the Economic and Cultural grants process. The Committee questioned if
the criteria for the Economic and Cultural grants will be revised. Ms. Bennett stated that the
Council did not make many changes to the criteria. The Committee questioned if there would be
conflict for those who are affiliated with organizations involved in the Economic and Cultural grant
process. Ms. Bennett suggested leaving it up to the Committee to decide whether or not to allow
individuals that are affiliated with a certain grantees to be a part of the grant process.
Mr. Tuneberg spoke to the Quarterly Financial Report and Council Goals (See attached).
Ms. Bennett discussed the FY 2010 projections to budget (see slide). The City would like to use
2011 to prioritize the upcoming years.
Mr. Tuneberg went over the major funds and expenditure projections (see slide). The first two
sets of columns are what the City budgeted for revenue the second column is what the City
budgeted for expenditures. Many funds are up and many are down. There are also some
disconnects. The general fund is about $500,000 short. Enterprises are where the City does
capital borrowing. He stated that the City is not anticipating much borrowing.
Mr. Tuneberg spoke to the chart on Ending Fund Balance Condition. He stated that the City is
not in a great condition but not as bad as we budgeted. Mr. Tuneberg stated that this chart
shows where issues may be in certain funds. The reserve fund was added last year and is at
about an $185,000 range. Each year in the budget process the City looks at if and how money is
used (See chart).
Ms. Bennett discussed recommended overarching assumptions from FY 2010 (see slide). Ms.
Bennett explained that cuts, freezes, and reduce spending is not leading to the results that the
City wants. The City will review all vacant positions to see if any could be eliminated.
Ms. Bennett spoke to the screening criteria (see slides). There are three criteria's: high, medium
and low. Each department has two kinds of mandates. One is services mandated by Federal or
State law and the other is services mandated by City Charter or Code. Ms. Bennett stated that if
something is placed in lowest criteria it does not mean it isn't important it is just less important
then something else. Each department should sort and prioritize.
For this year Ms. Bennett stated how we can improve policy making through the budget. (See
slide). One way to do this is to describe outcomes and performance measures, and to describe
what is given for money that is spent. Ms. Bennett described an example with the fire
department. If the Fire Department was to go to four minutes response time how much will it
cost, or if the Fire Department was to go to six or seven minute response times what would be
saved. Ms. Bennett stated she wants Departments to be willing to say if something is cut how
much will be saved.
The Committee suggested discussing what the different outcomes for different situations are in
the Budget Meetings.
BUDGET COMMITTEE MEETING
FEBRUARY 18, 2010-PAGE 3-4
Ms. Bennett discussed the sample idea (see slide). First each department needs a Council
Value. Next each department needs budget criteria, desired outcome and action/performance.
Ms. Bennett explained that the Administration Department is more difficult because it has many
pieces whereas other departments have fewer pieces.
The Committee stated their interest in the chart and thinks it's a great idea. Ms. Bennett
discussed that in the first year it may just be about getting the outcomes right. The prioritizing
process may take a few years before it will work but it will get there. The Committee stated the
importance of the chart and the outcomes. Currently Council is in the process working on the
values. The Committee felt that the Council has prepared the ground work much better then ever
before.
The Committee commented on delivery and project work. This year the City is starting a two year
comprehensive study for the water system. Planning is important in order to implement and
reflection is also one of the most important parts of the budget.
Ms. Bennett spoke to the specific FY 2011 assumptions (see slide). She discussed Councils
direction on Classification and Compensation. The Committee questioned the COLA index. Ms.
Bennett stated the City uses the Consumer Price Index for Urban Consumers (CPI-U) out of
Portland.
The Committee stated that last year the City asked all unions to forgo COLA's and questioned if
we will do that this year. Ms. Bennett answered no and prediction fiscal year 2012 will be harder
then fiscal year 2011. Some felt this is a trade-off and worth doing. Ms. Bennett explained that
the two unions both rejected forgoing COLA's.
The Committee questioned if someone was faced with having a 3% COLA in 2011 that results in
0 in 2012 could the City split it in half and have 1.5% each year. Ms. Bennett stated that she is
not that familiar with a union but could ask them. The entire contract will be open in the next
year. Everything will be looked at even benefits.
The Committee questioned communication among Budget Committee members. Ms. Bennett
stated that there are to be no virtual quorums. Staff can send material and the Budget Committee
can write to staff. The Committee suggested staff provide the Budget Committee with a list of
do's and don'ts.
Departments must live with a base operating expenditure for the FY 2010. Meaning each
department will remain with what they have now. For urgent situations recommendations in the
budget message will be "add packages"
The Committee questioned if the City has gotten to the point where we are in a situation where
we may have cut too much. Ms. Bennett stated that we are very lean in most all functional areas.
The Committee questioned solutions in case of emergency. Ms. Bennett answered that there is
no easy answer. Mutual aid is available to borrow and shift to address the emergency.
The Committee continued to discuss assumptions (see slide) The Committee questioned the CIP.
Ms. Bennett stated that Council approved the CIP to the extent that we do some capital projects
in the debt service.
The Committee questioned how much longer the AFN allocation has to go on. Mr. Tuneberg
answered until 2024 at the highest level of payment.
The Committee questioned if interest rates are sufficiently low can the City refund that debt. Mr.
Tuneberg answered that if everything lines up the City can refinance virtually all debt service and
there will be an amount that can be saved. The City is always looking for options.
BUDGET COMMITTEE MEETING
FEBRUARY 18, 2010-PAGE 4-4
The Committee asked Staff to explain residential property. Ms. Bennett stated that when the
market dropped 30% market value was still above the assessed value for residential properties.
Not nearly the gap between commercial value verses assessed value. For some commercial
properties assess values decline, which will affect tax.
The Committee questioned when the County gives the City property tax if the County says
whether or not it is residential or commercial. Ms. Bennett answered no they put all in a pool and
do a calculation and split up the pool based on a percentage. The City is affected by the entire
pool. It is Jackson county practice.
Everson/Baldwin ms to approve assumptions as presented. All ayes.
PUBLIC INPUT —None
DISCUSSION BY COMMITTEE -
Mr. Tuneberg discussed the rules and regulations for the Budget Committee once the proposed
budget is distributed. Mr. Tuneberg stated that the proposed budget is released before the
Budget Committee meeting not intended the Committee get together by person telephone or via
email to deliberate on the proposed budget. The Budget Committee meetings are properly
advertised and are an open public process where people can participate. Any other meetings
violate the basic rule. The document can be given out early but if so it has to be made available
to the public. The Budget Committee cannot discuss the budget document one on one until the
budget message is delivered.
The Committee discussed ways to have the budget process run smoothly. Ms. Bennett stated
that if any of the Budget Committee members would like to learn about a service to call Lee or
Martha and set up a meeting. The Committee suggested focusing on the assumptions that have
been agreed upon and to continue to look at them while going forward.
Adjournment
Meeting adjourned at 7:56 pm.
Respectfully submitted,
Melissa Huhtala
Administrative Secretary
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Current'Vear Finan,cial Report ---October through Deceinber 2,009
......... . . -
Mc,eling Date, February 2, 20101 11rimary Staff Contact: Lee Tuneberg
Departnient: Administrative Services Y'" M a i 1'. ttineberi(�i,)as,hland,o��-,tjs
Secondary I)epl, Nonc, Secondary Contact.: None
Approval: Matth,a Bermelt Estimated Tirne: Consent
Question:
Does Councill haveany questions al.,)out the quarterly finanektl report as, preserited?
Staff Recoinmendation:
Staff'reconiniends Council accept thitt rCj.)(,)rt,,,is presented.
Mac kgro unA:
The Administrative Services I)cpartment subrnits, reports to Council on a qmarterly NIsis to provide
assurance of'budget corn. plrauruc., wind f6r infortnational and comparative purposes througjiout the year,
Int'brination can be provided in dillering forrnats and timetables at Corinefl's request,
Iliis report includes the first six nrondis ofthe fiscal yezu° arid will be the basis, fo�r projecting revenLICS,
expenses and endingftrrid ba[ances fi)r the yeair and beginning budget discussions with the Bridget
Corrunittee,
The reports are intendedto present information in f6rinats consiAent with the depz",nent, Fund and
bushiess activity presentations included in the adopted FY 2009-20101 budget doctunent and the
rnanner in which they will be shown in the end of year report.
Unaudited, detailed balance sheets, revenues and expenditu,re reports are: available for your review in
the Adrninistrative Service I)epwin"ient, office.
Ovenriew
A,s iderifified in November, the cash balances ofthe City rernain higher than the prior year at $22.22
1,11i'llion (8.2% or $1.68 million above one year ago'), 0 nly 5 61"Yo or $1156 mil lion is un-restricted, but
this is a rnarked improvement over the prior years unrestricted balaticc of $913 million (47% oftbe
total).
Many Ala ctors contribute to this increase including deferred operatiorial and capital costs and Jume's
Water and Wastewater cornlAned bond issue reinibursingt"or $ I irlillion froin C,ish reserves. The
downside, is the aging irifrastriwture, and potential iticre-ased future coists of repairs and improvements.
Total Ending Fund Balance at the half -year mark is 1 ,5 million, about $2,5 million n�iorre than ffie
prior year and $7 million more than budgeted, This is directly attributable to re duccd operational and
capital expenditures and increases, intifility rates, However, this is also the high j)oint of property cash
revenues received but unspent and these proceeds will diminish through tbe remainder of the year,
PC e, I of 2
CI TY OF
-ASHLAND
DUe to ffrisjund mu.] ca sh balances in the General, Debt Service zind Parks funds will dec,rc-as,e lour the
next six months.
Related City Policies:
City of Asbiand Finmicial Manageirient Policies, Budget Docunient Appendix
Council Options:
Courtcil rnay accept this report as, presentecl, recommend modifications, as discussed or der
acceptance (uikes no action) awaiting further information or clarificatiori.
Poteutial Motions:
This report is on the Consent Agenda and can be approved with other iterris. 11'removed from the
('brisent Agenda for separate discussion one of the fiollowing motions May be employed:
A. Council moves to accept the financial report as presented.
13. moves to accept the report as modified by discussion.
(.1 Council takes no action pending ftirther inf(,,irriatmri or clarification.
Attache eats;
is the City of Ashhuadfinancial report for the fiscal year ended Decernber 31, 2009� 'This
report illChjdes�
1. Financial Narrative (pages 3-8)
2. S romrnary of Cash and Investments as oUDeceml)er 31 for the last two years (page I)
3. Combined Staternerit of F"inaricial Position City Wide (page 2)
4chedule of Revenues by Fund (page! 3)
5. Schedule of'Budgetary Corropliance per Resolution U2009-1 5 as, amended by Council action
(pages 4 7)
6chedule ofFApenditures by Frond (page 8)
"I"he numbers presented are unauditedarid unadjusted.
... ..... - - ----- -- ...... ... 2-olf'.211-11.11-1-. . I
ASHLAND
Financial Narrative
Summary of Cash and Investments provides ain unclenstand�rrg of changes in the City',,,;
cash position across funds and investi-nerit types
1-he city-wide cash balance has �ncreased $1,68 rifllhon betwelen FY 20and FY 20110 at tile
end of Deceirribeir, he key reasons for this im,-rease are��
1, Increased property tax and Transslent Occupancy tax rates tO fund prograrris whfle
Si I'll Litt an eOUSly cutting other expenrMures, to meet targrat balances to irnprove fiscal
stability,
2 Reduced operatiorlal and caital spending across -the -boards where possVe,
'3 Reimbursed Water & Wastewater capital Project costs, by borrawing $1 rniffion in jiji]G�,
2009.
4, Iricreased criterprises raites to, rneet operational, needs and restore ur.�seirves.
Each furid's cash vahes for its own ieasoris, hi general, total c�:ish balances increased in the
second qUarter of the fiscal year as a rnajority of property,tax revenue is Ireceived in
Novernber, Even thOUgh, tatal cash balances are $5 miffion rnore than the first quarter of this
year there are significant r(,:nJ!uced amounts in, Debt ervice and interrIal
service funds that will
nt significarifly rebound by Oinid of the year,
F)lease note, that the rn-ainy of the fiinds with increased balarices (Strelet, Caitaq
lrriprovernents,, Water and Wastewater fUnds), also, inaintain significant cash and enidingfUrld
balances with restricted arTrOUTits for systems development charges, open space reserves
and debt service covenants,
As, indicated above, cash balances for funds that rely on property taxes are s�gnif icon Uly
tiigl-ieir than last quarter, A glood example is the Parks and Recreation Fund, At the eirid of
September this fund's cashwas about, $475,0100 arid' little or no tax receipts would be posted
in October. November and December tear receipts have raised the bak.irlce to, approxin,iately
$2,95 rn illio n as of this repo it, Cash balances, for this, and otherfunds that primarily rely on
property taxes wi�ll reduce until next Novernbeir,
1"he distribution of cash and investiTlent balanGes shows as shiift of Cash frOM gpneral� bank
accounts and the Local Government Investment Pool to other short term inw,,mIrnent
instruments to iywngniriiize risk through as diversified portfolio. As of this reporl $11,51 mHlion
(54% rnore than the prir "fiea,r amount) is invested in other city 4westments,
The Conibined Staternent of Financial Posir fion iis simflarto presentations in the aninual
financial report. It is intended to provide the reader an, overall sense of the City's Financial
p„osition at the present time,
Unappropidated Ending FUnd Balance (EFBis $22.5 rniMon, whlich represents the same $7
million above bUdget discussed above. The, City 'held getedfor an all -funds reduction in EFB
of $1,8 million for the a:r, At the halfway Point it iiS LIP $2.6 million, beMlse of the recent tax
receipts "The difference or shortfall between, total resources and tort requirements will
worser) as properly tax receipts are consumed as pail of normal, operationis. Mantra ernent
has, and iis, taking steps to balance changes in revenues with changes, in expenditures where
possible,
A clontiributingi factor is the $584,000 more than projected IEFE3 being carried fomard from FY
20108-2009, This OCCUrred because the City departrnents held expenditures to a lower level
than originally projected, improving Ef" B.
R enues and Bud ad,
at December 31, 210,09, total $32,465,189 as comparc
to total year-to-date requirements of $29,886,1881 which reSUIAS in a $21,579,0011 increase to
(Jr-rappropriated Ending Fund Balance This increase is a $6.4 million positive vairrance a's
coirnpared to the $3miMon decrease budgeted arid will be short fived siinc�e it r0ates to the
tirnln or by
,q of receipts (especi!ally property taxes�) and expenses (especially operations picikl f
property taxes), 'The end reSUlt is dependant r,,ipori many factors such as vari,aifions in uhlity
sales from, weather and customer derriand, t0LJri'SrTI arid tax coHections,
Aclual,rot al Revenues on a arty wide basis are flat at $161,265 more than the Iprior year
despite rate arid fee increases, Genereal tax receipts and Charges for Siervices (sales) -are up
but Licenses & Permits, Miscellaneous Service Fees, Systems Development Charges and
interest earnings are down,,, alraost offsetting other category increases. RedUce'd sates in
power and water between now and June COLAId seriousty impact the respective enteiprise
funds, and the Gienerial and thriough decreased franchises, and user taxes,
No external financing has been done and o0y 48% ofinterriM transfers were corripleted in
the first half of the year, The $248,265 Trainsfer In represents the arriount paid between
frond s for gerieral debt service, The lmerfund Loan amount of $801,01010 is the Airpoirt Fund
repaying the Water Fund the principal borrowed when, building the hangars and, other capilEfl
irnprover`rients. Related interest between, frinds is paiid through Materials & ServiCErS.
Irwemerrts, are -at 44.4% of the annual budget for this "second qu�arter" of the year
, with Personal Services at 49,61% arid Materials and Services at 4.6% of budget. In general
this is, acceptable but it indicates there will probably be greater reflance on Contingency funds
since @CtUIl costs are so very close to, budget.
Total Operating Expenditures rare, over 50% with sorne annUr3l costs and debt service being
paid in the first half of the year. Excludingi pre,-payrnents, being at the 50% niark would
indicate that Inost activities and related expenses heave occurred evenly, leaving, liffle, room loir
error going into the last half of the year.
Capital Outlay is only 73% of the annual budget and is being held to anti the City
determinesthe projects that can be funded and snovforward in the construofion season,
activity includes the $248,265 't-ransfer Out mentioned above and
$80,0100 inter -fund loan plirin,cipal repaid, City-wide Contingency unused! is $1,6,88,0100 or 2%
Wess than originally budlgeted as only $22,000, to date has been transferred with, Council
C ITY 0 F
AS 11 L AN D
approvaL Staff is reviewing the need for transfers in rnany depaOTT'lemts andfun(J-, in the thrro
ard fourth quarters to ensure bUdgiet cornpliance for the year,
I he Schedule of Revenues by and provides an overview of totall resuziurces by lund for the
year. It is too eady in the year to rriake definitive pa,,6ctions since many funds incWde
financing or seasonaen l revue smn tres that have nirit occuas rred of the date of tNs report,
More telling Horrnafiorn is found later in this report in the individual fund narratives to heip the
reader get a "sense" of how the year is progressing,
'The Schodule of Budgetary Coma pliance is intended to preserit expenditures on a, t)udgt.,4
basis by fund consistent with the resolution adopling appropriation levels in the budget
clornpliance section of the dOC'Urnerit, At the half -year rT);,.ir-k a 501% target shouki be
considered for budgetary categories that operate all year long. Seasonal activities, strCh as
capital irnprovements, debt seMce and o, rarifing may be! considerably Ngher or lower than
the tarD(, et,
TOW1 rage, FOPriatrOnS WWe 41creased by SLIP pler'nental bwJgets recognizrout additional
reSOLIME'S SkXhi as grants and, mrsicel Ila neo us ieverhies. At the firne of this report two
fesolutions have bleen approved to change the bt,udget arid several au),re will be presented rn
February or, March,
An overview by fund is as follows:
g n - 'TotW eveMar rr-es e 6�0% avid expenditures are 48'%, with, non( -'a of the
F yi d
budgeted $400,000 in Confingency Lised, Charges for Services are 551)V6 arid taxes are 63%
of budget, respectively raxes, exceed the 1150% rnark for rnultiple reasons, but pi-irriarOy due to,
the majority (89% of budget') of property taxes received to date, The General Flund budget
has been airnended to fund Police expend'Jtures twice recognizingi forfeited reveflUe and
gimill's,
Social grants, Economic & CURLINEll grants, and the C it Band, are above the 50% rnark for the
reasons mentioned above and will corne in under their respective bludg,ets. Ali other
departn"rents and d1visions, are under the hialf-way r-niark but rnany rare very closle, indicafing
UnGart eirity abOUt budget compliance Without Contingency transfers kitie-',ir in the year. The
annually bUdgeted $500 transfer to the Cerneter y"runt FUJUJI Ihas been done.
CDBG Fund - No revenue fras been, received with $66,845 in expenditUires recorded, calling
tear -- "r"e"_ i 'mb" _iu, r s e n') e n t r e, q L J e S t
Reserve Fund --The fund has received '$86,,484 in: transfers representing n frachises pard to
t ind b'Water and Wastewater and $25in interest earniing�s. Thiis is raralt% of
what was budted for the year. The $2151,0100 budgeted may riot be realized due to
ClUrtailment last fall unless significant sales are posted in the spring,
Street FUnd - Cash flow is positive by $226,200 due to consistient totalli revenues betweein,
years but slgrifficar-it reductions in capital arid operational costs to date, All division
expenditirries are less than the prior year except for the Transfer to the Reserve Fund (new
them year). No project borrowilng has been one andi total expenditures are at 22% of budgr-A
CITY OF
ASIALAND
AIJ!f?LqL!-,venal - ()4nerati0n,,.fl revenue falls short of expen(fitures b$8,,440, No capital wmk
I has been dori(,,r thin,, ye,,ir but hangar debt service has been paid with interest,
C il j.,Lj1j(j --"J,otal Revenues are, at only 26.1% in that rione of thse , el
.-WLau
Intergovernryiental Revenues of $1,275,0100 have ben recerved to date, SUbseque-ritly, a
siniflar aMOU111 Of CaPitall Projects thait was to be (Unded by thiesie proceeds avnot been
done, brut erriial C'harges for Facility Services are at 501% and MisceHarieo us, Service fees are
at the tvvo--thirds s-nark for half the eair, Expenditures are, 24% of the budget re$Ullinq in,
his, fund is doing well lory as as finaricing
$2,01,830 posifiivf! impact on endling furid balance. T -3
soklfiOnS aiie iderifified in advance i Capital irnproverrients being rnade-
dht le are
giryrce Fund,._ Revenues to, (ha $9,006 less thain the prior ear and total
$,1,270,8,78, (iinClLrding Telecommunjr.,,atioris Fund's $356,000), Debt service payrneiitS arle at
$1,8015,292 (75,5%) of budget This has reSUIted in a negative cash flow lcnf $5134,414,
reducing End ing F unrl Bailance to $538,370 ar to a point of $,610,74 3 (53%) below thie
budgeted $1,149,113, This relates to the d,raw on the fund caused by a higher
'Vella cory,is-tijLjl'l�cationi,4,ebt service that is no longer covered by windfall monies from BPA.
EFB is i;�xprite d to be staWe throuqtn to next year moat added revenue is needed to iiiiieet ail
,debt servicle rerlriirements in F Y 2010 . 2011
ygiq
r FLiirid _.- Revenuwa
e frorr": ter sales has retn,,,,iiiied Rat despite significant increases in
yA-94
the prior year, CUrtaflniient negatively inipactee this fund by rest6cfirig revienue while water
treatment costs increased. Unrestricted reserves come close to requifemeruts bUt leave no
rCIOMfor caSh funded iniproven'rents or studies, Wate�r Operations is, at 51 r�% of maid get
despite spending $83,0100, less than the prior yea,r. All other divisions are below Fj0% mark
except for those relating to debt service No borrowing has been, budgeted this year and raost
capital projects, are on, hold 1.111til castj avadability and financirig, hias been deterirnined, Most of
the fund balance is restricted fiorri operational USe.
Expenses exceled Revenues by $270,976 with hal
f of the DEQ annual
debt service niade, Last year the difference at Decertiber 311 was twiicle as
for services are at 473% and Tax revenue (801% of Food & Beverage Tax proceeds) is Only
35,91% year-,to-datie, Significant F&B tax payments will be recorded in the seciond half of the
year heart conSiLlmed by the debt service payment for the treatnient, plant, All divisions are
bellow the 50% niark in capital projects hzive been delayed, awarting financing decisions,
External borrowing is budgeted at $450,000 and will be rileeded if capitail projects are to
proceed, The Food & B,everage Tax revenue has been renewed so rates will riot need to
increase to replace thit revenue strearn, juist to meet operational t increases and new
4-nprovemenls that are needed, F&B revenues tr they year are similar to the same time last
year. DEQ reduced the requirement for restricted cash from 1,76 rnHhoin to approximately
$876,000 to satisfy loan, covenants thus unrestricted, cash reserves corne close to the '15%
targiet but leave little roorn for cash -funded i rnproverne nits or studies.
id ---Total Expenses are above Revenu87 wEn
es by $323,6ith the ding FUnd
E- lt'sl! 1�1 -ELIrl-1,
Balance ait $1,3 $Trillion or twice the arylount budgete& This improved situation is due to a
$250,000 bel�ter Carry Forward from the prior year than anticipated, Recent warm weather
L
WEXEMIM
will negafively rranpact sales and the I)OttiOn") line into Spring when wholesale plower rates are
1mi-ark at this firne because of less
attheii1owest Only the Supply Divrsion is below the, 501/ %
wh6lesalle power purchased per lower derriands fron"I our custorners, Staff befieves the tity
has the ability to rr,�leet or exceed the btOgeted EFB and target despite pressures to fund tht,�
1-5 cricissing underground this ylear. It will take as transfer frorni Contingency but fl-'a,,,re i-,;
consliderable potential for positive cash flows in the last half of the year.
Revenues are 49111% and expenses afire 46%l of budgel inark b t
plosting a $1,05,703 negative inipact an EFBl. This is $90,000 better than the priloir year
primadly due to the open management position. I'lelecommurrications pays $356,000 of fl'w
AFN $1A million debt service a,nd that contribution has Wbead y been made in full, Despiiite
0,iat eairly payment the EFB is $to240 or 3% of budget at the finis of this report, Another
posifivo carry forward above the target is projected this year but staff wall have to confinue
rnoniticiring arid managing changes in technology and related revenue and expense strileairns
in the corning years. The incireased EFB w0l be needed to help the City meet it's debt service
reqUirements in the Debt Service FUnd,
to r Aj,ql -ilear breakelven with $24,000 in
vice fund - Rewmues arid Expendftures are i
nega, five cash flowfor the first half of the year resulting f rorn revenues, at 491% and
expendlitUres at 48% of budget, fUnd balance was budgeted to drop $157,648 for tht.r
year sol the fund is doing better 1harr expected yet m:,,�arry forward frorri the prior year wa-s
S212,044 less, than projected, Severa,l departrnents are at or above the 510% mzirk and MR
require adjustr-nents by the end of the year due to unanticipated costs, The Wind balance is at
a, minimurn comfort level of apfar oxiinat0y, $137,000,,
ma muaf�rmervices Fund - Expenses total $4821,544 (53% of the, arniended budget),
annual prierniums bleing paid ire there first two quarters, Revenue to date is $344,608 (51% of
budget), EFB is stable and, close to the arriount budgeted but extrernely low when con,ilpared
to the arnolunt and types, of activities the City operations involve, 'rhe City shoWd increase
IN reserve whenever possible dUe to (,,h�jrigesl occurring in the lialb'flfty aerial workers
compensation prograrns,
F-,g.qjp.mqnt Fund - Revenues are, $732,267 gar 47% ofthe budget, Expenditures to date are
$ 365,,300 . o . ir 31%, An interfund loan $,6251,,01010 remains outstanding and sihould be repaid in
FY2010-2011- In spite of thie lioan the EFBl is close to targiet due to delayed equipment
rephacernerat s and the fund balance, should improve through Jurre,
gqrat p!eU T LLLst.L amings are at
qnd - Chargles flor Service are 33% of budget. Interest le,
2M, Monthly Interest earnings ire transferred to the GeneraI Fund during the year and
were intentionafly estimated high to avoid! the need for a budget adjustment comply with the
Ashland Municipal Code and Oregon Budget, Law. The EFB is $797,707, Staff is reviewing
the fund,inig comm Arne nits and potential for changes, to the: re-quirements between this fund
and the Gioneral FUnd Cerneterye operatiion,s.
Revenues are ahead of Expenditures at this poliin,t by
miillioin due to sizeable distributiolins, of property taxes in November. Divisional expenses
average 48% of the budget with Charges for services at 801%. The $2.95 million ending furld
P aArk
�I
CIT'Y or
ASHI-AND
balarux,a will continually drop thin ugh Jame arid into Octuber zis expenditUres fundied by
property taxes reduce the amount, AP'RC shOUld set this fund's tiara iet EFB at an amOUnt
sufficient to c.ariy it through to tax drstit butions in, the following Novernber.
Ash j 0 I t j,\ Ljyjuigms LqMy Fund — The levy ended two years, ago. Any tax rr.,,cc,�ipls and
j L
uil -;'burserneints relate to prior years aind mumstill conform, to the levy's reqUireflients. Tax
reCleipts to date are $22,0201, An expenditure of monies received to datee wiill be madle in
,jarivary per the original agFeenient with the school distirrct,
P rks Cme ad ImPT qygff!2n-ULF`_ut�id -- RLWWW,es for charges for service and interem st P,--wigs
are smal,li and total4,349, No Capital expenditures have been made this year, grout the EFB is
still on1y $ 171 a 340 or 59:,7% of the amount budgeted,
Urraudfted, detailed t)alance sheets, revenues and: expenditure reports and fundi staternents
are availaNe for your review in thea Adn°iinrstrative Services Depairtment office should you
��iny r,iddifional 4,4ormatilon.
Cif Ashland
Summary " Cush and Investments
December 31, 2009
Ralance B'Mance Change From
Fund DKembler, 31, 2009 December 31, 2,006 FY 2009
FvxYA 3,565,433 S 344,410
c",ammumfly IBV,,ck Ck, in Fun(J 4 149 (18, tl 2)
Resmorve Fund 86 7 "a9 U,3 , 7 3 9
Svf,',-d hxv,J 2,',A.37, I I'D 2 054,839 r,62,280
Pkpl Fund 8, 324 Sri, 8W6 po'sz')
Entity owanoras Fund 1 02,4W 84 r, 1216 835,27R
ltl Scrn mv F w'O "J"3115 u11153 1,264,1395 (,/25,M5�
'Nak,�r Fund 21MP 271 1652,037 444 5,2,,W
Wasbf,.malef Funo. 3.W11 6,184 1 !A, 9 7
Del',vic Fund R 24, 80 CAMOX) 22 1, 117
re1K,conmurm',.rho m Furd 670913 1566,4 2'9 1
Co'lrm"I' S"mvims Fmd 843,U5
[as"oral"Ve "'�nnsrr,m Funumd 8 5 5,!, 1 97 0, 3 2 5 (114,913)
Eqkpm,um Fund 1.2 r 3, 441 2 1, 12 iz)'3 92,239
Grmcury Two hur"d 20,6132
Pmks & I1'veal5on Agency Fund 3A4,261 . 3,010A 512 273'3Q9
. . ..... . .
3,2M-261 3,010,4 5�2
T m 4ak Ca sh M MnbOxxi
Pelly Gash 3,210 $
>,viii m Bork ng Acf fxgiCs (q4, W) 1,54)5 k% 1,M),185)
a"'A Glflwmlnxql3 k)v Po(A W, 79 1, 701 11 489,lq (flwwa)
5 6'RJ8 7,459,847 4,0505, N
ToW Cash wvJ kweskrwNl, ZZ2 115, 630 S 20,5,313,4 ",1 1
Dollar Mst6buboni Cash Babrice Dstrbufion
ckpsw'A
hwrvofr*w
Vv Dal
fwov't
%17 644,45)
43% WA
�,MAW
614
Ono Rowwml AmoN :m *W
2 M N"Ill", 4W
21% 1 .,
City of Asliland
Cornbined Statement of Financial Position City Wide
For the sixtb month: euded Drecruber 31, 0,9
Resource SuMmVY
Revenuts
T axef,
low"'m and pomts
Nverms
Chaq)es for S )fxvu Rate & Intern,4
Ilwges �Dir Servicin - We S4sMice fePs
('43f9k"s
F i mm, x Id F MO wes
IMpfe" on
IV, *cOMIrOXIS R41,1VLIMAS
ToW Revenues
F Inx urg Avrcft
Wohod Loom
t qmsk;rs tln
TvA BAjdary RnwftxMs
Requknwnts, by Clawfication
Pe"s,",ml Services
Lr",,A,, Slmic,
iqtal OperaUng Expendilures
C aqAW ClOmOx"bco
Capi A, I, Miay
�ntc,dwl Ums
fi "If u0flm 011
Rm.;uvMvvnIs
Totall RequOtments
f,xrx Wm (DeMenry) d R,®r,,,WmrtM ovev
Reqt*�,,Mc-nts,
wlr"g* mg C apRM t.131y'rner
UnappitoprIated EndIlng Fund Balance
r'Ar,V,O,q
FiscM Year 21010, Pexcent Hscall Year 21009
Year-To-Dalia RsirA Ye,ar 2010, cluH"ted i Yem-lodDate
AMA Amendod Expendedl Bmance AMRA
i i 8?1'� 610 1
18, 1 a, F,555
235 2 V3
61 511cK1
589,659
5WO, 1 16
18,215,64C)
35 r147,405
6%, 1 '1r10,
93,863
3 (5,MV
32,136,92A
611.9412,771
3w3� kJ
24,6,215
3,546
1 m,281,155
2a1 715,023
14,398,355
29,&,D,"i 17
3316,589
5, 01"s8 i u
555,824
5,80's"A
MAX)
WO)
2u, 265
513,546
1,698,000,
"---2 2815,48
61,21,40,043
N 351J,0153
'22 5 14 252 S 15,562,927
55 4%
S 281 S
251 138
38-4%
61
d4,1.00,4,57�i
%
Q11, nP, 1 '7 C�5
I,,, 1N1t'06
N,
Ch)q '111'y 1� Il'l")
ON"y (A"A
1,194%
6? NX
183,9A
66 1%
1 'J 1)
35 (910
13,814,
", 4)
11, 64 ll'I
N'0%
pcw,,:1 151
2 1 �5 4 lI I
%
(A4
,847)
31 JO"J69--
100,10%
483%
qG53 a
21%
625,345
51,1%
n N31,036,72!j
49,6%
1 b,44 7 "M 8
4 It 3, i 1 Al
4,86%
15 205 M
*,149,610
66 41%
1, i7 2, 11
1 7P,610
5D15%
28,425,542
29,7",584
O"Y";
7,441,455
I 1,K) TI,
3 1 (1, 000
,14A,
2435,281
11606` W
14 44%
1
476 364
44A%
32,662i,423
V,M
6,M 7, 8 2 7
(641270)
1010%
5M,208
20, ()5 2, P9 3
144,7% $ 6,951,335 1P33,523
City stela di
Schedule of Revenues By Fund
For the sixth rnantfi P, nded Decemt)er 31, 20019
Hscaf Year2010;
two scal'bear 2009
Year. ro-Date
Fisca$ Yew
Pleirmt to
year 4 do -Dale,
RvvenuiP5 by Fund
Adualls
2 0 t 0 Amon d NJ
Budget
Balance
Acluids
oty
Geqxyd Fuml
8,702,596
S 14,40 (57,8,38
602%
(5,76V42)
5 8 3 1,43, d0('�
Ccmummfty Blrck (,kaw 1,,wid
-
'
493,51S8,
0 0%
(4913 R
Rpm,mvo Furd
86739
2 16,(M
403%
(128,26
Street Raid
1, A 2, Mf;�
5,42 7,095
284%
(3,8,84,,3' X))
Arpyt FvO
50,138
Ma'WO
16,14 %
(5i',Bcv)
19 ?^A,
( 1 App,,V Fund
148 E05
2WO,Ofi'll
261%
(2,121,3N)
1,011,2146
Debi Srmco Furkl
1,270,87U
2,0816 2%,
aX) 91,14,11
(a �5,418)
1 , 1? 17 11, 884
Mal, w, F urol
2,8 11,255
4, 03,29b
58 6%
(1,969,040)
Nastrwaltv F-'amd
2,2',43,, 12,,'
1A80,125
40 SIX,
1989 219r3
E *Anc Fmcl
E7,214,271
12,497,!rR)1
49'"IF1
(198 2133 6d11'.l)
Ei, 141, 4 9 "1
T 6&mmrm ff knkx,m F und
912,776
1, p4l1 , 500
490%
(tM8,724)
88 2, "l . IS
3;kNa4 smays F rwyJ
ZB45,9-171
5,811850
4190%
�2,965,8/91
3,X1 J,778
Vnsowajnce Smas hmd
344,006
("KWOKl
W 1%
(335,392)
4;r"i Oi I
Fund
732,767
t MA'AK
4 / ' 2%
8 17, mll)
WwJ,Xrl
cprTO'dwy Ifus! Furo
13,172
4015W
375%
2Z �328)
19,V33
I otW Otl Campononts
4(g 8%
�29,1941,367)
29,293,1819
P,arks and Recreatlon, Component
Pms and Revealkn r,und
3,;1,I13,574
4,92 l,305
900%
(9FA, 7 3 1)
4,237,04;11;
Uovy Fund
22,020
1 i110)
221"M
(77,980)
56,4%
Pant s knpirweqw, al Ford
5 1Ilfla
�79,651)
is 463
rotai Pairiks Components
I I G IN6
(1,142,362)
4,299,964,
Tolall City
32,465,189
63,501,91?
... . . .....
51,1%,
(31,036,728)1
32,593,153
WorlOng Capflall Carryover
UMN=
19 935,261 *3.51,053 W 0"% 5N "XJIB 2(;l.(6,2,793
3
.. . .... .. .
(301,452,520) $
-- .... . . ...
City of Ashland ,
S,chedule of Budgetary Compliance Per Resolution 2; 1-1
As Aniended by Resoklfions # 2�O019-23,, 20091-301, 20019, -32
For the six1h month ended C)eceii'nber 31, 2009
Year-ta-Date
Nscal Year 2010,
Percent
Artsails
Amandeld
Used
Rallance
General Fund
Adirramsinabon
92,,6394
S 2'01'591
4 ("P' 1 %
108'5%')
Adirn4uslrafiimi , Uxwy
172,31
355,088
48 501rIx
1 N1 694
AdmiNistration - Munkip,*, CAxIIII
207,561
Al 19, 924
dal' 4 5+,6
2 12,36
Admm-Ostrahve Services &Xm,111 Sxlr6cas GmIMS
I 18 4,42
120, 'A 2
%1.4%
1 , 111)00
7a,dfrims1rative Siarlvtfas Romanic & Ctifturm Grant"
13,317
570,000
63, 1%,
2061,683
Aid Sinvictim, MsCeNawloUS
23,0'45
45,000
512'%
21 955
AdmiinwAiralm Sivfmcvs Band
38 )65
57 1619
67 6%
18,654
Folk"10 Department
2,614,679
5,578,363
4 1 r9"`6
2,1403,684
Fireand Res(m Ovipaitimerd
2,521,W)
5, 085, 10
V) 6r"",i4
2,503,805
Putik Works Cemetery NvWn
141971
310,3,05
47 7%
162,Y11
[),(wetopment Plin6ing (Invision
5 19, "'M'
1,214,363
425%
BIB, 80 8
Cmmundy Devek'401404 Bufli&nq Mvfsk)n
326164
656,331
49 8 "'sin
329,61W
Twa'rOers
E00
500
1000%
400,000
0 0%
Total GvnprM Fund
7,203,
48
7,811,161
Comrnurjaty Developirrmsit SloO Grant Fund
PCINSOOM ',-WrVM-S
20,,963
38,0010
552%
17, 1,03 7
Kwenates and S-i
45,U2
455,,95,8
101%
4 1,100 76
Com Totat rnundy Development Graint Fund
845
493,958
t3,5%
Street and
RAMC WCAS, - SUOMI DjPWH'fiiDfVS
947,148
4,140,889
22,91%
1, J"Q,740
Putylic WcAs , Stmin W.Oer (Awahnns
2 7 2,94 5
620,878
PW'O%
1
3117,933
POP. Works - Trarvs;vrtafion SDC*s,
2,,460
274,0001
0,91%
77 1, 54 11)
Put),lo Workp, tor m Waleir SM's
�61,400
0 0%
561,400
Public Wohs Ux"A Irnprowiment Ntricts
8
196, D98
3 8%
188,550
Trarrstris
96,01
2 15, WO
40 2%
t23,516
WON
D'O%
WOW
Tolat Street Fund
6,076,2(A
211%
4,759,679
Airpowt Fund
maten'Ns andi Serywn's
D(." Seqvke
Other Finwiding U!.;es (hiterlund Loan)
ir"CAtirgency
Total A4*rt Fund
40,910
78,750
51197~
19, 268
38,537
50 0%
80,1000
801,000
100 ()%
5,0001
0 01%
140,15-
69 311%
6 0 .,alg Flh.P.4 tW HT " 4 VA 4
nV40,10
37,840
191,69
Schedule of Budgetary Cornplianrr Resolution: #2009-15
As Amended by Resolutions 4: 20109-23, 2�009-30!, 20019-32
For the sixth month ended December 31, 2009,
Hical Year 20110
year-fte
Fiscal Year '20 10
Percent
AMMs
A mended
Used
Bal ante
Capital hmprovements, Fund!
Flesu,x,,,,O
891,801
IV, 1
49 4%
92,154
MaC'vi� a, aiml SeMcvs,
17 7,17 3
36 1,5905
49a,01116
154,732
cmMaOuH.'q
172,793
1408'610
I1%
1,2195,897
T v'Oers
157,062
2 7 8, 04 6
1�3 5%
20,9R4
CovIN K4er�c v
50,000
0 0%
50,0100
TMA, Cap4a] Improvernersts, Fund
646,830
2,260,,546
24 11°
1 15.1 716
Delu Service Fund,
Debt ����mm'rr�ml.e.b�;,TM
1,805 u ?92,
7" 390" 5 5
15,5%
'585,243
7 ol M Debt SeMice Fund
.390,535
15 511%
585,2C3
Water Fund
Ehm,'hic , Conservatym
81,839
1 M292
49,3916
90,453
PuA,ATcft(�s
81,528
26)0,420
336%
1 R,892
Publo-c Wofks - Wavi Suppty
I IN, S 19
315,6 6
M4%
207,097
PubhcMxks VY'alef 'healmient
507,627
1, 120,743
451%
6 3,121
Pubkc MA�% viakn DMSG0!1a
1,253,936
2,436,783
5151%
1 182,84
Pubfic Wor*,s Rmbursement SDC's,
6,044
328,75U
13%
322,71Y5
Piobfic Works Rmptmvome"t SDC's
15'.088
266,250
57%
251,162
Public Wwks - Dphl SD(,"s
M,879
123,446
88 2%
14,567
0; 0'%
39m (
T o ta I Wat or, F ui ni d
2,674,626
5,802,823
461%
3,121,991
WasleWaleir Fund
PuNx VIVQO' - Wastewater ("VkxOm
790,02?
1,658,499
47 (3%
868,4 72
Public W(As -
839,772
2,155,544
390%
1, 115,7172
Pub6c Wirxks Rernbumements SDC's
93,
127,590
0, 711%
t 26,959
Pubfic Wvks , kripmements SOC's
67
550,10D11
0ON
54 9,51;53
DeN Stmor',la
'1 v), 3061
1,877,557
45A'%
1, 017,251
Gr')ONvency
m..
150,000
0,01
...1%, 1 50,(KX)
..... .4,028,--'
'-
TotM Wastewater Fund
2, 4 9 1, 1
6,519„490
18,21%
Ekeldc Fund
EAcirk, - cmServaom (Hvisk)n
4 13,,925
5134,498
5ro5' 61%
160,513
E)Klm - suppy
2,883,060
5'905.1204
48 81YD
3,022,144
Flodric - NsWbubcrn
V45,342
5,432,581
505%
2,687,239
Elechc lmimmiss,*n
472',152
903,600
523%
431,448
Debt Servk:e
23,479
25,108,
93,5%
1,61,K)
Contingercy
372,000
0 0*10
372,OrY)
TaUfl Occtdc Fund
6,537,,W
13,232,991 1
49 4%
6,695,C63
aW N A-0 t'. Y *"I NMI vb
I Q V11c, cli 5
Schedule of Budgetary Compliance Per Resolution #2-1115
As Amended I Resolutions # 2009-23, 20,019-3fit„ ,20-32
V,,'ar vw six1h erxJcd �)ecernt)e� 31, 2009
Tel"onwrunlcatkons Fund
pnternet ",
IT - H�O,� Speed ACCPSI.;
Debt ToDebtSemweFund"
T,ota� -'TvY oimmuOcaflons Fund
"Ptole, In Inlornef appfuPdWK)n
F &M Year 'ZO 10
year -TO -Date
F kcal Year 2010
Percent
Actuals
Amended
Used,
Balance
5,34238
1,36A,228
39,0%
8 3 1, 9 �,,M)
I W,241
387,834
33 61%
257,593
356,000
100 0%
I �00,000
00%
HY),000
'5'2108,062
461%
1,189,583
Central Sefykies Fund
Admr iinP stnabon DepwUneril
650 470
1,326,566
49 0116
676,D96
AdminiOafive Serwes Depair(mvint
857,899
1,6791,89D
51 1%
82 1' 1991
[T - computem Servk-;Ss Omvon
54"A' 3 10
1,145,133
493%
5,80,823
C'fty Recorder
147,819
277,539
533%,
1219 7 29
Pubhc Wrxk�,-, Aftimstration wxJ ENNneefing!
E49,428
1,383,370
46 911/0
733,D42
Contingeocy,
157,000
00%
157000
—'—
Total Central Services Fund
2,869,926
,498
48 1%5,Y
5 5777
iwsurance SvirOces Fund
per"w"'RI SPIM"'c's
39,728
WO, 130
4 9,61",
40,402
Matehals aM Services
4,42,816
680,803
65,0%
23?,987
Contriqwxy
. . ....
150,,(X)Ol
0�0% ..........
1
—
Total Insurance SerAires Fund
482,544
910,933
53,0%
428,389
Equipiniont Fund
PeTsfinal ServicrA
139,8211
288,120
48,51%
148,296)
MaWi)fs arxl Swi v k1*5
224,037
5 15, ON
435%
290,9121
(", ap'A at OrAj al5twt'S334,A),O
U,4%
332,561
Confingency
4 7, WO,
010
4 7 O(Y)
IoW Equipment Fund
308%
Cmetery Trusl Fund
o
T � an qsei s
4219
2 0, OW) CJ
21A%
15,781
M Totaemelery Trust Fund
4,219
20,000
21,1%
15,781
N, 5 .-,A
WAIVM W
Schedule of B,udgeta,rlance Per Resolution , 19-15
As Amended by Resolutions # 2009-23, 2009-3,01, 20,09-32
For the sixth month ended Decembeir 3 1 . 2009
Pairks and Recreaflan Fund
Recreabon Divston
Gdf DNqsOon ,
Crid.jIgOICY
Total Parks and Recreabon F und
Youth ActiAles Levy Fund
NlLeoiMs mul SerMes
Total Youth ActiAtIes Levy Fund
Pairks GapftW $mpmvemant Fund
Capold Ouflay
ToUt Pardus Capita$ hproVeMOM Fanid
'I o W A ppropidat d,o n s
a G -4f%ml V& M o I
M I.MIN I raft
Fical Year 2010
year-rTO,,t)fIgttI
Hscal Year 2010
Paicent
Actual's
Amended
Used
Uaince
1 r 611,, 18(1)
33 19, 100
48 M
'1, 101,920
535,004
1,115,875
479
580,871
209,949
398,47()
521%
188,471
51D, 000
010%
1110,000
�3 5
4,R83,3915,
48, 4%
N2
IN), 000
100j)OO
,290,043
0 Mle IN1000
00% 100,0Q0
N/A
... .... .. .. . ... WA
44 � 4 % VX3,855
City of Ashland
Schedule of Expenditures By Fund
IDernber 31, 2009
hsca�'Year'2010
Fiscal, Y'eair 2009
Year -'To -Oat e
Nsicall'Year
Percent
Year. To. Date,
ReqtAifernerft by FuM
Actuah
2010 Amended
Expended
Balance
Artualls
City Funds
r,,Seneral Fund
S 7,203969
$ 15 015, 1 aO
48 0%
$ /A 11, 16 1
S 7,568,396
GarvvwnRy Bkx* GTant Fuirwl
66,845
41939,58
13 5IYT
427,113
10, 2 "A
Re wrrvio. Fund
N/A
RmI Fund
1,316,585
6,076,264
21,7%
4'75%679
1646,268
Airport Fmid
140, 178
202,287
69 3 %
62,109
47,340
Capital hpiovemenis Fund
546,830
2,2 80,54 6
24 01%
1, 133716
1311,66,0
DeM Sowe Fkmd
11,805,292
2,390,535
75 5%
585,243
1, 6 7 2,5' 13
W,Mer IFuurnd
2,674,826
5 8102,823
461116
1127,197
2,735,961
WaMewalw Fund
2,491,103
6,5191,4 1K)
382%
4,028,387
2, 54 3,390
Ekm;wc Fwd
6,537,958
13,232,991
49 4%
6,695,033
6312,022
Wemmmunk;afions Fund
1'0 18,4719
2,208,062
46' 1 %
1,169,583
1,1177,979
CemraSqxvicas Fund
2,869,9216
5,969,498
48,1%
3,099,572
2,8'Z9, 1 75
Miurancp Fwd
482,544
9110,933
53 0%
428,389
8197,059
EqwpmefA Fund
365"300
1,184.129
IN 8%
818,829
90 9, (Al 13
CeriW,ery Inist F-kmd
4,219
20"01001
2 t, 15;
15,381
9,44 7
Total City complonents
44 2%
34,5i5
Parks and R�eatation Component
Paiks and Remahon FlurO
2,362,133 4,883 395
48A%
2,521,262
2 �nt,nta 6(0
Youth AclMfies Levy FurvJ
- '100 OW
00%
TOOJXK�
168,237
flwks Capffzil Fund
WA
151,1082
Total Parks Components
j
47,41,,;
2,621,262
2,885,927
Total Requirements by Fund .
. 29,886,188 67,2910,043
. . . ...............
44,4%
371,403,853
32,662,423
Ending Fund Mmvcm
WMISM
6
0 IAKIXI
22,5�14,262 15,562,927'
521,400,450 $ 82,852,9170,
14,4 7Mv 6,551,335 1U83,523
632% S 44,55,,188 S 52,645,946
CITY O�F
ASHLAND
MEMO
DA'l 1-': F`ebruary 1, 8, 201 ()
TO: R)Udt",Ct Menibers
lot () NO LAVIAnWherg, Adn'firiism,"16ve Sel-Vices/1"hiance Director
Dt""VE Adrninistra6ve Services
RIV Budj!'et ('`()rnrniHee meetil'lg Racket
Welconie to returning, and nnd�w rnernhcrs�
Enclosed please find the powket fi.rr toruivjfl's Budge�°l ColurnittCle mcefing,
The packet i,nckldes�
I , An agenda
I Mum to 5 rnmtkgs
I WwHve BudgO (AdmAr
4(ouncil goah,
5DITIJI. bUdgel do uaunudµntl�:rru
('i, Quarterly Financial Rcpor�
7. Oregon Basic 1AW Budget Umv trabing inlkwwwdon
Unklable online at le OV Webile are budget -related docLu'rients such as Omincil
Aninrunickons hwluchnt-,, qUarlefly finaricial rejwrts, budget adjustnients and updates,
changes I sMilng, capital prqjects and operatAns. Prhued copies of all documms wH1
be inade avaHable ypon requem,
We will need volunteem Whey WmNmbic nand Cult(u'al gral'O
subcornlvfiaeeFhe grant preseroadons am, tenlatively sche(fuled R)r April 7 and 8,
P&We CWI Me if YOLu have any que,,sfions,
TWA you,
Lee
Almnitu"m RemmeJOWelh WN 100c I tqm) WAY, him, %yorkslup :?,it)
loge I of I
Basic Local Budget Law Workshop 201101
T ei'�" vmrksforq� WW cove� Oreqcpr)"� ( oc'fl frtudgrI i 3�,v, Uhv fjud9e�
vublivalion requirenienU, and how to Irnpose 1woppluy jjxm, N wM rmmr MP Wouwmw soy;
11U�_eSdiy tro ailopt to lawful budget, It WAI alml rOV01 Man= MAL MY bV node to the bwdyq aRpg a,,
adnpuns ,Aur U, the hScal yeal
�v-kvl-f�, d�,�"synvd Nx the bw A pi oMo, q rd Mko I�k^aRiu,pe�"we "he lmdqol' arl'O
rPi bodqet, cmmrliiiti"tv and qnvou I rjflti(q Njd nlw,, v'rho in'j y ajq" t+'a Oie
'oa; W% H"j1Vt1,,r%d 2009
awe gistrafion aTid fees: Workohop r, frve rk, ogvAra"on moinm
Hoiursrt a 'n to -330 p-rn,, vvith limch on y(,rw ry,,df,
Workshop instruCtors; FinamV 6 WatiOn dMaWn mi0i 4hr,, uc'tiorurwnt of lrevc'nw'
QLACStions� Ckrea on of Rommw 1 mm"C n lawRivi; IMA, 503 !M5-H293 or
Locations and daties of 2010 workshops
City DaN/Vme Address
I Uesday,
A&Wq WbwwV 2 3 (cimity
amy m
30 Yin
Ormgm! Tugs d6y, Ma add2 Cackamas Comrrmnity College
MY 9,a q p. to, 3:30 P.M. Gmgory Want 19600—S MoKIW Avenue
Me to bwd,4 reMnations, these a; u tim, W10 two mwkshnps ove aijo nhk? tu fuesent !hV; year. OW
a"Wgws 5 um OeMs 0 Fagm and SmMimoi Oryon,"VC MCI we COW hVW WONAmIn in yom jmo�
a% wp have m the pat, bK ewe do "at have khe UaYO budget US yoor, If yuu am alsk! to travd, you
me W&UMV to Mend mRhd "',o OF Olil'�'o�0""YWTS "A/' hoi'e to "r(m ther�""'
)Ioca� budget akorkshop shind
t p c b t i d c,,f c, 1, 1,,,) �r (,,) r c s s
Ten blive
Budgiet l'oidar
FY 2010-2011
2/18120110
IBUDG,ET K$CKOFF MEETING
Cound Chambers &00prn:
212W2010
BUDGET TRAtN�IING (LEE)
Counc,fl Chambers'7:001pn'a (6:001pni if altendees would prefe)
4107/20101
ECONOMIC AND CULTURAL GRANT PIRESEN'rATIONS
Cr,oundl Charnbers 6:00,prn
4108/20110,
ECONOMIC AND CULTURAL GRANT PRESENTATIONS
Council' Chwnbers &00prn
419)2010
FUIL.L BUDGET COMMITTEE MEETING -Budget Message
Parks, Presentation
Counc,iI Charribers 600pnii
4122/2010
DEPARTMENTAL BUDGET PRESENTATIONS
Pofice, Hre' and Corwrijunity Developm(NA, (,f')BG'
CouncH Chambers 6,:00,pim
4/2612010
DEPARTMENTAL BUIDGET PRESENTATIONS
City IReciorder, Adrn,Jnistration, HIR, Legal and Adniun, Seryces.
(."ouncil Chambers &OOpm
4/29,120,10
DEPARTMENTAL BUDGET PRESENTAT11ONS
11"."Nectric, lu"ifc)riniiatNoin'T"echni,)ll,, Conservation,
Coun9 fl Chanibws 61=pmi
SM3/201 0
DEPARTMENTAL BUDGET PRESENTATIONS
Capital 1mprovement Ptanj Char erview, Pubfic Works Xrporl, Street, Walter, VV,,.istewater,
Administration, Engineering, Cernetery and Equipirnent.
Courdt ("hambwS 6:00pfn
510,612,010
DEPARTMENTAL BUDGET PRESENTATIONS
Pubfic Iif needed
COUnrill Charnbers 6:00prn
5/110201110
FULL BUDGET COMMITTEE MEETIINGIAPPROVALJWRAP UP,
Set 'rax R'ate, appimM
Wrap up
CouncH Charnbers, &010prn
5117/2010
WRAP UP IIF NEEDED
61112010 PUBLIC HEARING
Cound1l Charnbers 7010pmi
First Reading of OrcUiance to Ilevy taxes
Resolution to qluallify foir state revenues (subventions-)
Resobfion to receive state reverum,'s,
Resolubon setting appropHations
6/1512010 SIEGOND READING OF ORDINANCE
Coundl, Chwnbers 7.00prrn
NO-TE- On 4/26/2010 — Parks Con-try-flssion M1ee1ing will need to meet at their site,