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HomeMy WebLinkAbout2011-1206 Council Mtg PACKET CITY OF ASHLAND Importan : Any citizen may orally address the Council on non-agenda items during the Public Forum. Any citizen may submit written comments to the Council on any item on the Agenda,unless it is the subject of a public hearing and the record is closed. Time permitting,the Presiding Officer may allow oral testimony. If you wish to speak,please fill out the Speaker Request form located new the entrance to the Council Chambers. The chair will recognize you and inform you as to the amount of time allotted to you,if any. The time granted will be dependent to some extent on the nature of the item under discussion,the number of people who wish to speak,and the length of the agenda. AGENDA FOR THE REGULAR MEETING ASHLAND CITY COUNCIL December 6, 2011 Council Chambers 1175 E. Main Street Note: Items on the Agenda not considered due to time constraints are automatically continued to the next regularly scheduled Council meeting [AMC 2.04.030.E.] 6:00 p.m. Executive Session for Employment of Public Employee pursuant to ORS 192.660(2)(a). 7:00 p.m. Regular Meeting I. CALL TO ORDER Il. PLEDGE OF ALLEGIANCE III. ROLL CALL IV. MAYOR'S ANNOUNCEMENTS V. SHOULD THE COUNCIL APPROVE THE MINUTES OF THESE MEETINGS? [5 minutes] 1. Study Session of November 14, 2011 2. Executive Session of November 15, 2011 3. Regular Meeting of November 15, 201.1 VI. SPECIAL PRESENTATIONS & AWARDS VII. CONSENT AGENDA [5 minutes] 1. Will Council Approve the Minutes of the Boards, Commissions and Committees? 2. Will Council authorize the City Administrator to finalize and sign a Charging Site Host Agreement with ECOtality North America to participate in a pilot project for the installation and use of Electric Vehicle Charging units in two City owned parking facilities in the downtown area? 3. Will Council approve an agreement with Central Oregon and Pacific Railroad, Inc. (CORP) authorizing construction of crossing improvements at the Hersey/Laurel rail crossing? 4. Shall Council agree to legal representation of the City by David Lohman on matters relating to the Mount Ashland ski area? COUNCIL MEETINGS ARE BROADCAST LIVE ON CHANNEL 9 VISIT THE CITY OF ASHLAND'S WEB SITE AT WWW.ASHLAND.OR.US 5. Will Council, acting as the local contract review board, approve a special procurement contract with GE Water and Process Technologies for the purchase of new wastewater membrane filters in the amount of $480,203? VIII. PUBLIC HEARINGS (Persons wishing to speak are to submit a "speaker request form" prior to the commencement of the public hearing. All hearings must conclude by 9:00 p.m., be continued to a subsequent meeting, or be extended to 9:30 p.m. by a two-thirds vote of council {AMC §2.04.050)) 1. Will Council approve a 23% rate increase for solid waste collection? [20 Minutes] IX. PUBLIC FORUM Business from the audience not included on the agenda. (Total time allowed for Public Forum is 15 minutes. The Mayor will set time limits to enable all people wishing to speak to complete their testimony.) [15 minutes maximum] Please note: Comments or questions from the public that are of a defamatory nature, such as statements directed at individual Councilors'character, intentions, etc., are out of order because they interfere with the work of the Council. The Council will not answer questions posed during public forum but may direct staff to answer such questions later. X. UNFINISHED BUSINESS 1. Does Council wish to provide additional clarification to staff on changes to the proposed ordinance titled, "An Ordinance Amending the Development Standards for Wireless Communication Facilities in 18.72.180 of the Ashland Municipal Code"? [30 Minutes] XI. NEW AND MISCELLANEOUS BUSINESS 1. Should the Council accept the Comprehensive Annual Financial Report as recommended by the Ashland Audit Committee? [10 Minutes] XII. ORDINANCES, RESOLUTIONS AND CONTRACTS 1. Will Council approve First Reading of ordinance titled, "An Ordinance Amending Chapter 2.12 and Chapter 2.19 of the Ashland Municipal Code, Reducing the Number of Established Members on the Planning Commission and Housing Commission" and move the ordinance on to Second Reading? [10 Minutes] XIII. OTHER BUSINESS FROM COUNCIL MEMBERSIREPORTS FROM COUNCIL LIAISONS XIV. ADJOURNMENT In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Administrator's office at(541)488-6002(TTY phone number 1-800-735-2900). Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to the meeting(28 CFR 35.102-35.104 ADA Title 1). COUNCIL MEETINGS ARE BROADCAST LIVE ON CHANNEL 9 VISITTHE CITY OF ASHLAND'S WEB SITE AT WWW.ASf-ILAND.OR.US c CITY COUNCIL STUDY SESSION November 14, 2011 Page I oft -MINUTES FOR THE STUDY SESSION ASHLAND CITY COUNCIL Monday,November 14,2011 Siskiyou Room, 51 Winburn Way Council Chair Lemhouse called the meeting to order at 5:30 p.m. in the Siskiyou Room. Mayor Stromberg was absent. Councilor Silbiger, Slattery, Chapman, Morris, and Voisin were present. 1. Look Ahead Review Item not reviewed. 2. Does Council have questions about the proposed design for improvements to the existing Police Station? Does Council have questions about the recommendation from the Public Safety Bond Committee? Management Analyst Ann Seltzer introduced Public Safety Bond Committee members, Chair Darrell Boldt, Clark Custodio, Mary Margaret Modesitt, Laura Daugherty, Roberta Stebbins, George Kramer, and Jerry Kenefick. David Straus of Straus & Siebert Architects explained the corridor for the new addition allowed access to the women's locker room. They moved the current door to maximize efficiency of the building. Roof replacement and installation would start in Phase 1 with completion in Phase 2. Police Chief Terry_Holderness provided examples of how the current building was over crowded, inefficient, lacked security, needed a modem booking area and seismic retro fitting. Breaking the project into two phases allowed the Police Department to fund Phase 1 without borrowing. The Police Department had over $200,000 in forfeiture funds and $94,000 previously saved. Interim Assistant City Administrator Lee Tuneberg explained $1,100,000-$1,200,000 of the remaining $1,500,000 would come from undedicated Capital Improvement Program (CIP) funds. Chair Boldt added the remodel was set up to postpone Phase 2 until there was money to fund the project. Chief Holdemess anticipated completion of Phase 1 the end of 2012. Mr. Straus explained seismic ratings, that buildings 2 or below had a significant chance of incurring damage during an earthquake where buildings 2 or above had less. The current Police Department building was 2.2 and The Grove had a 2 rating. Mr. Straus noted moving the women's locker room next to the men's locker would allow the break room to have an outside wall and create more synergy. The corridors did not line up between the buildings because the plan widened one corridor to accommodate the booking area. The Phase 2 addition would include a meeting room the public could also use. The size of the meeting space increased the parking requirement and the sidewalk would allow public events to happen without interfering with police functions. The proposed plans were preliminary and could change as the project progressed. They were not sure at this time what electrical needed to be redone but were certain they would replace the heating and cooling system. 3. Does Council have questions about the proposed recruitment and selection process for City Administrator? Human Resources Director Tina Gray explained Andrea Simms from Waters Consulting Group had 33 CITY COUNCIL STUDY SESSION November 14, 2011 Page 2 of 2 candidates and would send 18 individuals questionnaires the following week and present the finalists to Council the week of December 5, 2011 to determine the top 6 or 7 applicants. City Attorney Dave Lohman confirmed Council could review the candidates during an executive session as long as they had a public session prior that discussed the criteria they would use. Ms. Gray described previous interview processes the City used that involved panels, citizens, and experts from other jurisdictions. Council addressed the following questions: 1. How does the Council want to choose a subcommittee of the council to narrow the candidates down from 25 to the top candidates you wish to bring into Ashland? Council thought the entire Council should be involved in the selecting the top candidates during an executive session to retain candidate privacy. One suggestion was having Ms. Simms narrow the list further than 25 before submitting resumes to Council. 2. What are the formal selection criteria you wish to use for this position? Council suggested 3-5 years experience for a current City Administrator and 5-7 years for an Assistant City Administrator. Council would consider private sector with transferable experience and Department Heads with proven progressive upward movement and stability. All candidates should be able to demonstrate their ability to supervise staff. A Bachelors degree was required and a Masters degree in Public Administration was preferred. They were open on some points regarding the Personality Profile but wanted an inclusive management style that was collaborative with the ability to work with a variety of different people. Other criteria included written, verbal, and non-verbal communication skills, critical thinking, interpersonal relationships, and the ability to relate one-to-one as well as in groups. 3. How does the Council wish to structure the final interview and selection process? Council majority preferred a two-day interview process that included a reception the first day where candidates would take five minutes to discuss their interest in the position, answer some questions then mingle with Council, stakeholders, and the public. The public would submit questions that Ms. Gray would randomly ask. Opposing comments thought each candidate should field questions in separate rooms instead. For the Day 2 interviews, Council wanted two panels consisting of Council, elected officials and specific citizen representatives. Some of Council supported one panel of citizens only. Councilor Voisin left the meeting at 7:11 p.m. Council provided potential participants for the interview panels. Ms. Gray would forward interview questions for Council to review that would include questions received from the public. Meeting adjourned at 7:15 p.m. Respectfully submitted, Dana Smith Assistant to the City Recorder AJ'HLANU U11 Y C:UUN(.7L MLL I JIV U November 15, 2011 Page 1 of 7 MINUTES FOR THE REGULAR MEETING ASHLAND CITY COUNCIL November 15,2011 Council Chambers 1175 E.Main Street CALL TO ORDER, Mayor Stromberg called the meeting to order at 7:00 p.m. in the Civic Center Council Chambers. ROLL CALL Councilor Slattery, Morris, Lemhouse, Voisin, Silbiger, and Chapman were present. MAYOR'S ANNOUNCEMENTS Mayor Stromberg announced openings on the Planning Commission, Conservation Commission, Tree Commission, and the Audit Committee. In addition, there were two positions open on the Citizens Budget Committee with an application deadline of November 18, 2011. Mayor Stromberg moved number 3. Will Council approve First Reading of ordinance titled, "An Ordinance Amending the Development Standards for Wireless Communication Facilities in 18.72.180 of the Ashland Municipal Code" and move the ordinance on to Second Reading?, from ORDINANCES, RESOLUTIONS and CONTRACTS to PUBLIC HEARINGS for additional public input. He explained the recruitment process for the new City Administrator and invited the public to submit selection criteria to Human Resources Director Tina Gray via email, graytG@ashland.orAl or mail to City Hall, attention Tina Gray, 20 East Main, Ashland OR 97520 by December 2, 2011. Mayor Stromberg commented on the recent passing of Dave Fortmiller and his contributions to Ashland over the years. Councilor Slattery shared history on the Fortmiller family, described Mr. Fortmiller's outgoing friendliness, and honored him with a moment of silence. SHOULD THE COUNCIL APPROVE THE MINUTES OF THESE MEETINGS? The minutes of the Regular Meeting of November 1, 2011 were approved as presented. SPECIAL PRESENTATIONS & AWARDS Assistant Planner and Tree Commission staff liaison Michael Pina presented the 2011 Tree of the Year award to the Coast Redwood trees located at 65 Granite Street. CONSENT AGENDA 1. Does Council wish to confirm the Mayor's appointment of Mark Weir to the Conservation Commission with a term to expire April 30,2012? 2. Does Council wish to confirm the Mayor's appointment of Brett Ainsworth to the Housing Commission with a term to expire April 30, 2014? 3. Will Council approve a letter of support for Sky Research and their grant application for Connect Oregon IV in order to build a hangar at the Ashland Municipal Airport? 4. Will Council, acting as the local contract review board, approve the award of an $184,890 contract to Smith Sheet Metal for the replacement of the Service Center root? 5. Will Council, acting as the local contracts review board, approve the award of a public contract resulting from a formal solicitation process for Municipal Audit Services? 6. Will Council approve an Intergovernmental Agreement with the Oregon Department of ASHLAND U7 Y COUNCIL MLL771Vl! November 15, 2011 Page 2 of 7 Transportation? 7. Will Council approve a letter of support, signed and sent by Mayor Stromberg for the Central Oregon and Pacific Railroad (CORP) Connect Oregon IV grant application for rail tunnel enhancement? Councilor Chapman/Slattery m/s to approve Consent Agenda items. Voice Vote: all AYES. Motion passed. PUBLIC HEARINGS 1. Will Council approve First Reading of ordinance titled, "An Ordinance Amending the Development Standards for Wireless Communication Facilities in 18.72.180 of the Ashland Municipal Code" and move the ordinance on to Second Reading? Councilor Slattery/Chapman m/s to remove from the table the First Reading in order to open the Public Hearing on the Wireless Facilities Ordinance. Voice Vote: Councilor Slattery, Morris, Lemhouse, Voisin, and Chapman,YES; Councilor Silbiger,NO. Motion passed 5-1. Community Development Director Bill Molnar addressed independent third party analysis and explained the City would select and contract the consultant and the applicant would pay for the review. If Council approved the ordinance, staff would return with a resolution to modify the fee schedule for applications that chose not to collocate and required a third party analysis. The cost for the third party analysis varied from$3,500 to$5,000 with a refund of fees not used once the process was complete. Planning Manager Maria Harris explained Section 18.72.180 Development Standards for Wireless communication Facilities B. Applicability 3. Exemptions (a) Do not create an increase in the height of the facility more than ten feet; and... was from the existing ordinance and staff had moved it to the Exemptions section. Mr. Molnar added the language anticipated a freestanding monopole type to extend the antenna structure. This would be difficult to do at a collocation site or attach to an existing structure and conform to the standards that require minimizing height and mass or concealing the antenna if the applicant used an alternative structure or existing building. Council noted a correction in Section 18.72:180 Development Standards for Wireless communication Facilities D. Design Standards 2. Preferred Designs subsections A-E should read A-D. Public Hearing Open: 7:24 p.m. Public Hearing Closed: 7:24 p.m. Councilor Lemhouse/Chapman m/s to approve First Reading of an Ordinance Amending the Development Standards for Wireless Communication Facilities in 18.72.180 of the Ashland Municipal Code and Land Use Ordinance, and move to request that the ordinance be brought back for Second Reading on December 20, 2011. DISCUSSION: Councilor Lemhouse liked the third party review but was hesitant on who paid the fees. Councilor Chapman had issues with a third party analysis. Councilor Silbiger would not support the motion. The ordinance was out of date and designed specifically to keep freestanding poles and other visual impacts from wireless communications facilities. If a tower no longer had a visual impact, there was no legal reason to collocate. Councilor Voisin supported the ordinance and the third party review. Councilor Moms agreed with Councilor Silbiger, the ordinance was for visual and aesthetic impacts and collocation did not to fit. Councilor Silbiger added there should not be a standard for putting up a wireless communication facility if there was no visual or aesthetic impact. Councilor Chapman thought the ordinance had done what it was supposed to do, stop the proliferation of lattice towers and would need rewriting in a few years due to technology advancements. ASHLAND W]Y CUUNCYL Mt t/7NU November 15, 2011 Page 3 of 7 Councilor Chapman motioned to amend the motion and remove the code relating to requiring third party verification. Motion died due to lack of a second. Roll Call Vote: Councilor Silbiger, Chapman, Slattery, and Morris, NO;.Councilor Lemhouse and Voisin, YES. Motion failed 2-4. Councilor Silbiger/Slattery m/s to direct staff to return with an ordinance change removing collocation requirements for wireless communication facilities if there is no visual or aesthetic impact. DISCUSSION: Councilor Voisin questioned how aesthetic and visual impact would be determined. Interim City Administrator Larry Patterson responded staff would define visual and aesthetic impact and bring it back for Council's approval. City Attorney Lohman noted the motion was opposite of Council's previous direction to make collocation a higher priority. He explained the City could control aesthetics through zoning but could not prevent the location of a cell tower for reasons not related to zoning. Mayor Stromberg confirmed the City would need a finding about visual impact to remain consistent with the law. Mr. Lohman explained the language in the ordinance provided an objective analysis of the feasibility study and was as aggressive as the City could get. Councilor Chapman reiterated the current code worked well and it was premature to rewrite the ordinance without knowing where technology was heading. Councilor Voisin responded Council could adopt the amended ordinance and change it as technology advanced. Councilor Morris thought the ordinance would be obsolete in the near future. Roll Call Vote: Councilor Lemhouse, Morris, Silbiger, YES; Councilor Slattery, Chapman and Voisin, NO. Mayor Stromberg broke the tie with a YES vote. Motion passed 4-3. PUBLIC FORUM Evan Lasley/110 Seventh Street/Spoke as a representative of Occupy Ashland and their interest in working with the City to address the common issues the community was facing. He provided background on Occupy Ashland and their desire to change the political and economic systems. He shared information on the widening gap between productivity and real wages and the concentration of wealth to just a few since 1970. Currently, it would take over 47 years for the average family to make as much as the top ten Hedge Fund Managers make in one hour. He attributed the financial crisis to the 1% and those who represented their interests. In Oregon, one in five people used food stamps and many struggled to meet their basic needs. People needed to band together and rebuild the system from the ground up. Occupy Ashland was actively involved with the ad hoc Homelessness Steering Committee and interested in volunteering to help the less fortunate and promote well bring in the community. He suggested changing the temperature of the Inclement Weather Emergency Shelter policy from 20 degrees to 40 degrees and added Occupy Ashland could assist in running the shelter. UNFINISHED BUSINESS (None) NEW AND MISCELLANEOUS BUSINESS 1. Will Council accept and act on the recommendation of the Public Safety Bond Committee to improve and expand the existing Police Station by financing Phase I improvements using existing resources? Interim Assistant City Administrator Lee Tuneberg introduced Public Safety Bond Committee Chair Darrel Boldt. Staff recommended Council accept the Committee's report and use $300,000 in forfeiture monies, and $1,150,000 in the Capital Improvement Program (CIP),fund to pay for the remainder of Phase 1. Chair Boldt introduced Committee members who were present at the meeting. He explained the initial AJ'NLANU CITY COUNCIL MLL77NU November 13, 2011 Page 4 of 7 information they had regarding The Grove as a replacement for the Police Station was not accurate and new information indicated remodeling the Police Station with a new addition was more appropriate. The project would occur in two phases. Phase 1 would get the Police Department functioning. Phase 2 included a separate facility for meeting rooms also used as an Emergency Command and Training Center. The phases were set up so the City could postpone Phase 2 until there were enough funds for construction. Phase I included retrofitting the existing building to meet seismic standards. Police Chief Terry Holderness addressed seismic retrofitting and explained if an expansion exceeded 10% of the existing space„they were required to meet a new standard of earthquake safety in order to receive FEMA funds. Mr. Tuneberg clarified using CIP money for Phase 1 would not affect Ending Fund Balance carry forward in future years. Any overruns would come from unrestricted funds in the Ending Fund Balance. Councilor Slattery/Morris m/s to accept the recommendation of the Committee and direct staff to use the accumulated fund balance in the Capitol -Improvements Fund to pay for Phase I improvements to the existing Police Station and to include the plan in the FY-2013 Budget. Voice Vote: all AYES. Motion passed. Chair Boldt added the Committee would volunteer their time to promote the remodel to the public. Mayor Stromberg suggested using the Town Hall television show as a platform. 2. Does Council wish to extend the current Fare Reduction Agreement with RVTD and continue the current low-income transit pass program to June 30, 2012 and direct staff to negotiate a new three-year reduced fare agreement with RVTD for Council consideration in May of 2012? Public Works Director Mike Faught explained a Transportation and Planning Commission Subcommittee worked with Councilor Silbiger, Councilor Chapman, and the Rogue Valley Transit District (RVTD) and developed three options. One option would expand the current transit pass system to the High School, Senior and fixed-route passes, and the Valley Lift passes but would cost more than the $50,000 allocated. The current program already subsidized low-income riders but did not increase ridership. Currently 1,800 citizens in Ashland qualified for the subsidized bus program. Instead of staff managing the bus pass program,the group thought the Department of Health Services could distribute passes. The City could subsidize the current low-income program for $76,000 with an additional $4,000 buffer to cover possible increased ridership for a total of $80,000. Two programs would subsidize either 300 citizens or the full 1,800 with fixed route passes. Of those two, the City could only afford to fund a small portion of the 300-participant program. Funding the Valley Lift was an unknown as this time. Allocating a specific amount and allowing people with an Oregon Trails card to ride free at $56 per pass for 1,800 was not financially feasible. However, Route 15 was no longer active and RVTD providing 20-minute service in town would help offset costs. Additionally,RVTD applied for a grant that would allow them to extend service hours and provide Saturday service that would increase ridership. The only time the City experienced an increase in ridership was when the fare was free and the City could not support that cost now. Councilor Voisin/Slattery m/s to extend the current RVTD reduced fare agreement to June 30, 2012; continue the current $10,000 transit bus pass program for qualifying Ashland residents; and direct staff to negotiate a new three year reduced fare agreement with RVTD not to exceed $80,000 per year. DISCUSSION: Councilor Voisin thought it was important the City subsidize passes for people who could not afford to ride the bus. Councilor Chapman would not support the motion and questioned when the goal to increase ridership changed to subsidizing low-income riders. He supported public transportation but was not in favor of the staff recommendation. RVTD reducing Route 10 to 20 it, ASHLAND C.Y1-Y C:UUNC.7L MLC71NU November 15, 2011 Page 5 of 7 minute runs and applying for a grant that would extend service better matched a system that functioned for a larger number of people. Subsidizing fare reduction had not increased ridership. If the City decided to continue the program, he suggested they get real data. Councilor Lemhouse was not interested in continuing the same program but wanted to subsidize senior and Valley Lift rides. Councilor Slattery thought the City should invest more in public transportation but neither the City nor RVTD were there yet. He agreed there should be a provision for low-income riders. RVTD also needed viable data. Councilor Silbiger supported continuing the program through June 2012 but not for three years. The programs the City had tried were not successful. Mayor Stromberg noted public transit was an essential part of the community. The City needed to determine what they wanted to accomplish with transit and the overall impact on the community. Councilor Morris was concerned RV-fD did not have sufficient data to determine whom they were trying to serve. The program needed a large number of paying customers to make subsidizing work. He agreed with the first part of the motion but not a three-year contract. Councilor Voisin explained a three-year contract would give RVTD time to collect data. Councilor Slattery reiterated the need for a low-income subsidy but the transit system needed to attract ridership that paid RVTD operation costs. Councilor Lemhouse/Chapman m/s to amend motion and drop "...direction to staff to negotiate a new three year reduced fare agreement with RVTD not to exceed $80,000 per year." DISCUSSION: Councilor Lemhouse supported a short-term agreement until RVTD came up with a better plan. Councilor Chapman noted the subsidy did not help low-income riders traveling to Medford, it only applied to Ashland. He wanted them to have access to a bus pass that would allow them to travel to the rest of the valley and did not think the current subsidy was helpful. Councilor Lemhouse clarified he wanted staff to focus on an alternative. Councilor Voisin thought they would do both. Councilor Silbiger supported looking for better alternatives. He preferred using the $80,000 for public transportation somehow but in a more effective manner. Mr. Faught confirmed the subsidy was strictly for riding in town. Resident's commuting to Medford paid full fare. Annual Valley Lift trips were below 9,800. All the programs discussed with RVTD were costly, lacked data, and were an investment with an unknown outcome. There was also a chance RVTD would not be able to get the data. The intention of the three options was to help those most affected when the fare reduction program ended. Councilor Lemhouse/Silbiger m/s to call for the question on the motion to amend. Roll Call Vote: Councilor Slattery,Morris, Lemhouse, Voisin, Silbiger, and Chapman, YES. Motion passed. Roll Call Vote on motion to amend: Councilor Morris, Lemhouse, Silbiger and Chapman, YES; Councilor Slattery and Voisin,NO. Motion passed 4-2. Councilor Silbiger/Lemhouse m/s to call for the question on the amended main motion. Roll Call Vote: Councilor Slattery,Morris,Lemhouse,Voisin, Silbiger and Chapman, YES. Motion passed. Roll Call Vote on amended main motion: Councilor Lemhouse, Slattery, Silbiger, YES; Councilor Voisin, Chapman, and Morris, NO. Mayor Stromberg broke the tie with a YES vote. Motion passed 4-3. ORDINANCES,RESOLUTIONS AND CONTRACTS 1. Will Council approve Second Reading of an ordinance titled, "An Ordinance Amending the City of Ashland Comprehensive Plan to Adopt the Buildable Lands Inventory as Supporting Documentation to the City of Ashland Comprehensive Plan"? ASNLANU U11 Y WUNCIL Mtt7LVO November 15, 2011 Page 6 of 7 Councilor Lemhouse/Silbiger m/s to approve ORD #3055. Roll Call Vote: Councilor Silbiger, Morris, Chapman, Lemhouse,Slattery and Voisin,YES. Motion passed. 2. Will Council approve Second Reading of an ordinance titled, "An Ordinance Amending the City of Ashland Zoning Map to Add a Pedestrian Places Overlay"? Planning Manager Maria Harris explained the boundary change to the Ashland Street and Tolman Creek Road intersection was now on the eastside of Tolman Creek Road per the Planning Commission recommendation. Councilor Voisin/Lemhouse m/s to approve Ordinance #3051 as amended and adopted. DISCUSSION: Councilor Chapman explained the intersection at Ashland Street and Tolman Creek Road was not pedestrian friendly but had the long-term potential to be an important area in Ashland. Moving the boundary line would not solve the problem. Roll Call Vote: Councilor Voisin, Lembouse, Slattery and Silbiger, YES; Councilor Chapman and Morris,NO. Motion passed 4-2. Will Council approve Second Reading of an ordinance titled, "An Ordinance Amending the Ashland Municipal Code Creating a New Chapter 18.56 Overlay Zones, Including the Residential Overlay and Airport Overlay"? Ms. Harris explained changes to Chapter 18.56 Overlay Zones Section 18.56.040 PP Pedestrian Place Overlay were made to B. Applicability(2)Planning Actions, a"d' was added to"associate" and under D. Residential Zoning Districts with Pedestrian Pace Overlay 3. Development Standards(b)the third sentence was changed to read: "Projects including existing buildings or vacant parcels of a half an acre or greater in size shall achieve the required minimum FAR,or provide a shadow plan (see graphic)that demonstrates how development may be intensified over time to meet the required minimum FAR." Councilor Lemhouse/Slattery m/s to approve Ordinance #3052 as amended. Roll Call Vote: Councilor Silbiger, Lemhouse, Voisin, Morris and Slattery, YES; Councilor Chapman, NO. Motion passed 5-1. Will Council approve Second Reading of an ordinance titled, "An Ordinance Amending AMC 18.72.080 Site Design and Use Standards Implementing the Recommendations of the Pedestrian Places Project"? Under Section 3 Site Design and Use Standards, II-C-2a Orientation and Scale (1), the second sentence language changed to "Projects including existing buildings or vacant parcels of a half an acre or great in size shall achieve the required minimum FAR, or provide a shadow plan (see graphic) that demonstrates how development may be intensified over time to meet the required minimum FAR." Councilor Lemhouse/Morris m/s to approve Ordinance#3053 as amended. DISCUSSION: Councilor Chapman liked the shadow plan, removing the upper FAR and parking requirement but overall did not think Pedestrian Places was complete. A two-story development with an FAR of .5 equaled a strip mall and the minimum FAR should be 1.0. Councilor Morris thought unit density and FAR was more complex than increasing it to 1.5, it depended on the use. A building could have a lot of empty space to increase FAR yet have little effect on transit. Roll Call Vote: Councilor Morris, Slattery, Lemhouse, Silbiger, and Voisin, YES; Councilor Chapman, NO.Motion passed 5-1. Will Council approve Second Reading of an ordinance titled, "An Ordinance Amending AMC 18.08, 18.12.020, 18.68.050, 18.72.030, 18.72,080, 18.72.090, 18.88, 18.88.080, 18.92, 18.108.040, AMLANU(:11'Y (-:UUNI:/L MLL111VU November 15, 2011 Page 7 of 7 18.108.060 and 18.108.080 of the Ashland Municipal Code and Land Use Ordinance Implementing the Recommendations of the Pedestrian Places Project"? Under Section 4 Section 18.68.050, Arterial Street Setback Requirements language changed to"The setback from an arterial street shall be no less than twenty(20)feet,or the width required to install sidewalk and parkrow improvements consistent with the City of Ashland Street Standards in Section 18.88.020.1(,whichever is less." Ms. Harris clarified the setback was always measured from the property line and there was not additional right of way behind the existing curbside sidewalk on Ashland Street. Councilor Voisin/Slattery m/s to approve Ordinance 3054 as amended. Roll Call Vote: Councilor Voisin,Lemhouse, Morris, Silbiger, Slattery,YES; Councilor Chapman, NO. Motion passed 5-1. Councilor Silbiger/Voisin m/s to approve Findings of Fact to occupy the ordinances for the Pedestrian Places Project. Roll Call Vote: Councilor Slattery, Morris, Lemhouse, Voisin, Silbiger, YES; Councilor Chapman, NO.Motion passed 5-1. 3. Will Council approve First Reading of ordinance titled, "An Ordinance Amending the Development Standards for Wireless Communication Facilities in 18.72.180 of the Ashland Municipal Code" and move the ordinance on to Second Reading? Item moved for action to the Public Hearing section of this agenda. OTHER BUSINESS FROM COUNCIL MEMBERS/REPORTS FROM COUNCIL LIAISONS 1. Report on League of Oregon Cities Conference from Council members who attended. Interim City Administrator Larry Patterson provided an overview of the 2011 League of Oregon Cities (LOC) conference. Councilor Chapman and Mayor Stromberg shared their experiences during the conference as well. ADJOURNMENT Meeting adjourned at 9:25 p.m. Barbara Christensen, City Recorder John Stromberg, Mayor CITY OF -ASH LAN D ASHLAND WATER ADVISORY COMMITTEE MINUTES AUGUST 24, 2011 CALL TO ORDER Pieter Smeenk called the meeting to order at 4:00 p.m. in the Siskiyou Room,51 Winburn Way. Committee Members Present: Carollo Consultants:(via teleconference) Pat Acklin Rachel Lanigan Alex Amarotico David Kraska Darrell Boldt Sherri Cellini Staff Members: Joseph Graf Mike Faught,Public Works Director Kate Jackson Betsy Harshman,Administrative Supervisor Donna Mickley Robbin Pearce, Conservation Don Morris Pieter Smeenk, Engineer Amy Patton Jodi Vizzini, Office Assistant Donna Rhee Steve Walker,Water Quality Supervisor Councilor Carol Voisin Rich Whitley(Chair) Absent Members: John Williams Lesley Adams Greg Hunter APPROVAL OF MINUTES Prior to the motion to approve the July 28, 2011 minutes, Amy Patton asked to change the language on page two regarding water from Ashland Creek and TID from goal to an idea. Rich Whitley agreed with Ms.Patton. Mr. Smeenk explained it was not necessarily the Committee's goal but it was an internal goal for operations purposes and stated the corrections would be made as suggested. Chairman Whitley m/s to approve the July 28,2011 Ashland Water Advisory Committee(AWAC)Minutes. Voice Vote: all AYES. Motion passed. ADJUSTMENTS TO THE AGENDA None PUBLIC FORUM None DISCUSSIONS AND DECISIONS Project Status: Mr. Whitley reminded the group he will be moving to Portland but will finish with the Committee either by phone, or will be down to help. Mr. Smeenk will put out an update to the City Council. Water Supply Alternatives Update: Ms. Acklin requested a chart of what has been decided thus far. Mr. Smeenk handed out the "Summary of Options Considered" chart and asked for feedback. He stated he will discuss the distribution system chapter in this meeting G:\pub-wrks\eng\08-54 Right Water Right Use\Admn\AWAC\2011-0928\A.WAC DRAFT 2011-08-24 Minutes.doc Ashland Water Advisory Committee August 24,2011 Page I oj5 and if time permits will discuss a list,of capital projects and operation costs. The financial packages will be covered in October. Mr. Smeenk reminded the Committee that Carollo needs a decision on whether the half day or full day's storage is preferred. At the conclusion of the last meeting Mr. Smeenk thought AWAC was in favor of increasing more than a half day, but less than a full day. The current Crowson II Project proposal equates approximately 70 or 80 percent of a day of storage with a cost of approximately $1.00 per gallon, which equates to $1 million difference between the two options.At the end of the meeting Mr. Smeenk hopes that AWAC will decide whether to recommend two or three million gallons(MG)of storage. Ms. Patton mentioned the Fire Chief suggested 5,000 to 8,000 gallons per minute(gpm), but it looks like 4,000 gpm is included in most of the packages. Mr. Smeenk replied the Fire Chief had not changed his mind. Ms. Patton stated it looked like Carollo thought this was really high and asked if the Committee had decided at the last meeting that 4,000 gpm would be sufficient. John Williams confirmed AWAC did not vote on this yet. Don Morris asked if this was under the assumption that Ashland, as a community, was keeping current with brush clearing requirements. Mr. Smeenk stated the Fire Wise Commission will be addressing this and hopefully be able to improve fire protection. Mike Faught suggested AWAC hear from the consultants first and then invite the Fire Chief back. Rachel Lanigan responded that 4,000 gpm is standard, and is a high level to provide for commercial buildings. She explained that she just returned from a city that required 8,000 gpm fire flow for very large commercial properties and it had quite an impact on their system. David Kraska reiterated that 8,000 gpm is extremely unusual and typically the largest requirement seen in a very well developed city is about 5,000 gpm. He pointed out that in order to meet insurance requirements, developers have to provide on-site storage and pumping for that purpose, and in a city like Ashland a lot of redesign of the distribution system and new pipe Would be needed in order to carry flows in this range. Mr. Smeenk suggested if AWAC set a limit of 4,000 gpm instead of 6,000 gpm, it would be a more conservative approach and developers will be required to provide increased fire protection. Mr. Kraska's response was that 4,000 gpm is a lot of water and typically, 1,500 gpm per hydrant is available; when more is needed, more hydrants are opened. This puts the requirement on the developer to design a facility that does not require such a high fire demand. A better approach is to keep 4,000 gpm as the maximum capacity for the system. Mr. Faught questioned whether 4,000 gpm will be sufficient for residential areas considering the high amount of fuel in the area. He reminded the Committee of the Oak Knoll fire last year where 11 homes were lost in a fairly short period of time. Conversation focused on structure fires, simultaneous fires, and recent fires fueled by landscape. Kate Jackson referred to the minutes where the Fire Chief was asked about a worst case scenario and she suggested AWAC considers the plans currently in place in Palo Alto or East Berkeley. Mr. Whitley commented that fast moving rural fires are not fought using hydrants; instead, retardant is dropped and tankers are used. He suggested the Committee think differently than in the context of a town fire. Mr. Faught commented that Mr. Kraska is spot-on about the commercial flows, and he will talk to the Fire Chief. Mr. Smeenk added that in October AWAC will be addressing redundancy and requested the Committee be in agreement before bringing this to the Council. Ms. Jackson suggested tabling this part of the discussion. Mr.Williams stated he thought Option 2a includes extra costs if the Committee decides to just go that route, and also remembered needing to build an extra retaining wall to harden the plant. Mr. Faught agreed that if AWAC does not choose the second plant,then it is needed. Mr. Smeenk agreed that if Option 2a is chosen, it may need to be added back in. Ms. Jackson asked for clarification of 2b and the hardening of Option 7. Mr. Faught stated the only way Option 7 is eliminated is if Ashland builds a second plant. Mr. Williams questioned if AWAC just went with 2a would G:\pub-wrks\eng\08-54 Right Water Right Use\Admn\AWAC\2011-09-28\AWAC DRAFT 2011-08-24 Minutes.doc Ashland Water Advisory Committee August 24,2011 Page 2 of 5 Option 5 be needed. Mr. Smeenk replied if the Partial TAP is hooked up Ashland may need one more million gallons per day(mgd)to meet the 2.5 mgd shortfall in 2060; it would depend on how the replacement plant was phased. Ms. Acklin was not as certain regarding the need to add back Option 7 if 2a was chosen since the City would get redundancy with 2a, be conservative, and protect the plant. Mr. Faught slated the need for daily consumption is around 2 to 2.5 mgd, and if the water plant is wiped out TAP provides 1.5 mgd which is short by roughly 1 mgd. Mr. Smeenk noted that for emergencies TAP Would be able to pump up to 3 mgd for short periods, but not all season. Ms. Acklin did not think it was necessarily a good idea, but if it was damaged the City would suffer. Ms. Jackson asked whether the Committee had decided to drop consideration of a full TAP project. The Committee replied yes. Mr. Smeenk added the mini TAP does not preclude the full TAP in the future. Mr. Williams suggested that staff prepare two summaries describing the two main plans the Committee has been considering, and what each would entail. It should include the schedule of capital projects over the next 50 years, and how much it would cost. Mr. Smeenk answered he would like to include something visual in the newspaper before the meeting in October to get the community used to the information. Mr. Faught suggested the update to the Council include the two options left and the costs, without having to go back through this information. The chart should clarify TAP 2a plus 5 and 7 as one option,and 6 as the other option,which is stand alone for$12 million. Ms. Patton asked if the assumption is that additional water supply should come from TID. Mr. Smeenk replied that it could come from either supply and reminded the Committee that supply does not need to increase until 2038. AWAC set that question aside so it can get the redundancy problem solved first. He also clarified that partial TAP provides 1.5 mgd over a six month period, but can supply 3 mgd in an emergency. Mr. Faught added that both cost the same and referred AWAC to the chart. Mr. Smeenk stated this is true except for net present value effects. Mr. Faught clarified that both cost about the same if you add 2a, 5 and 7, which approximately equals the new water treatment plant(WTP)cost. He suggested AWAC keep it simplistic and make the cost comparisons clear. Mr. Williams asked what improvements should be made on the existing plant if AWAC is going to focus on the TAP and commented he thought it was purely a value judgment. Mr. Whitley questioned if the Committee agreed with the revised approach being presented to the Council. Ms. Patton suggested a relevant question would be what it cost, and how long it took to get the treatment system working again. Mr. Faught answered the flood in 1997 took a couple of weeks,but the minimum is three months. Conservation Commission liaison, Sherri Cellini,asked if the dam has been damaged by fire, earthquake or flood the most in the last 30 years and if the answer was flood, then this should be the main focus of AWAC without discounting the others. Mr. Whitley commented that regardless of fire,flood, or earthquake redundancy becomes the single biggest issue. Mr. Morris noted the picture of Reeder Dam during the flood and asked if the dam was designed for water going over the top. Mr. Smeenk answered that it is designed for up to four feet of water spilling over the top and concluded that AWAC has agreed on a new approach. He can put together a chart that compares those two redundancy solution options and include a graphic and timeline. Ms. Acklin added it would be helpful for the Council to have a short list of things AWAC considered that did not make the grade. Councilor Voisin agreed. Darrell Boldt commented the Council will ask why each was not considered further. Mr. Smeenk updated AWAC on the Medford Water Commission rates discussion and reminded the Committee that Talent and Phoenix are still very interested in getting water from Ashland. Prior to Ms. Lanigan's presentation, Mr. Kraska prefaced it by explaining that Carollo took what they heard from the last meeting and did additional analysis. He added that Carollo needs a final decision on the storage criteria before moving forward to identify deficiencies or start work on the CIP projects. He requested that following Ms. Lanigan's presentation AWAC come to a conclusion on storage requirements. G:\pub-wrks\eng\08-54 Right Water Right Use\Admn\NWAC\2011-09-2g\AWAC DRAFT 2011-08-24 Minutes.doc Ashland Water-Advisory Committee August 24,2011 Page 3 of 5 PRESENTATION Draft Chapter 5 Attachment—Distribution System Evaluation (excluding fire flow analysis) Ms. Lanigan stated Carollo submitted a draft chapter for review which included three components; storage, pumping, and pipe capacity. She referred AWAC to Table 6.3, Figure 6.1, and Table 6.9 and also recapped the last meeting. The committee questioned if providing half of the maximum day demand (MDD) would be enough. Ms. Lanigan defined reliable supply capacity as one of three different options or criteria. Ms. Patton pointed out that Fallon or Alsing had excess capacity and asked if they could supply Crowson. Ms. Lanigan agreed it could be connected and asked AWAC to look at Table 6.10. Ms.Acklin commented that Fallon is uphill from Granite and it seems like there could be a connection between them. Ms. Lanigan agreed that Alsing definitely has excess capacity compared to Fallon and it is possible to connect pressure zones down to lower pressure zones, but piping and pressure reducing valves will need to be added. Ms. Lanigan suggested it is ideal to have a gravity system. She explained that Alsing has trouble with its water turnover and that it affects the quality. Including lower zones will improve water quality. Ms. Lanigan asked AWAC to consider Nesting as Criteria 4. Rather than adding fire flow and emergency storage together, it chooses the larger of the two. The idea is to plan for fire, but not at same time as a system-wide emergency. Mr. Smeenk asked Mr. Kraska to comment on the common usage of Nesting. Mr. Kraska replied it is not very common. It is the rule in the state of Washington, but most other states evaluate operational, fire and emergency independently. Mr. Kraska is not a big fan of the Nesting approach. Ms. Acklin suggested Mr. Kraska's advice and drop Nesting. Mr. Whitley asked the committee their opinion of Nesting. Mr. Williams and Councilor Voisin requested to look at statistics on how frequent things happen. Mr. Williams asked if the size of community would make a difference in the equation of types of natural disasters a community is prone to,and also asked if the main reason for Nesting is to simply save a lot of money(in this example it would be$1 million). Mr. Smeenk answered that Ashland would still need another reservoir; only it would need to be a 2 million, instead of a 3 million. Mr. Whitley reminded the Committee that the question was still on the table. He asked if AWAC wanted to accept Ms.Acklin's recommendation or get additional information from the consultants. Ms.Acklin questioned how this would affect insurance rates for home owners. Mr. Williams added that Nesting would equate to about five to ten percent of total capital cost. Mr. Kraska asked if he meant total CIP. Mr.Williams answered either option. Ms. Lanigan added that AWAC is looking at one million gallons difference when considering a 3 or 4 million gallon reservoir. It is closer to 25 percent of the cost. Mr. Williams interjected that means AWAC is looking at a $12 million project. Mr. Kraska commented.Ashland has flexibility sizing storage and can get more storage without equal increments of cost. It really depends on the site but cannot be figured out until the design phase. Mr. Morris moved to accept the idea,move forward, and table and reevaluate Nesting later. Mr.Williams stated if Nesting is saving five percent it is not worth the risk, but if it saves 25 percent then that is significant. Mr.Kraska replied that it depends on the tightness of the site. Mr. Faught motioned to accept Mr. Kraska's suggestion. Mr. Whitley motioned for the Committee to accept Mr. Kraska's suggestion to initially not use Nesting, but to leave the final decision until the costs have been determined. Voice vote:all AYES. G:\pub-wrks\eng\08-54 Right Water Right Use\Adrnn\A.WAC\2011-09-28\AWAC DRAFT 2011-08-24 Minutes.doc Ashland Water Advisory Committee August 14,1011 Page 4 of5 Ms.Jackson added that having larger storage volume gives more insurance for fighting fire and being sensitive to fire flow demand allows more water to work with.Ms. Patton commented there was some talk at the last meeting of going to 80 percent. Ms. Acklin asked what it would look like if AWAC met half way and commented that if AWAC goes ahead and adopts future supply and redundancy AWAC is stuck looking at 3a or 3b, and if both get Ashland to 75 percent or more, that makes best of options in front of the Committee. Mr. Williams commented that another important thing to look at is which areas of town are serviced by storage facilities. The Crowson storage is servicing more of the wildfire interface areas than Granite. Mr.Smeenk asked if there was an agreement that 3 would be the preferred alternative. Voice vote: all AYES. Mr. Whitley asked for public input and none was offered, but Ms. Cellini reminded the Committee that the focus should remain on the main problem of flooding. Mr. Williams commented an important thing to consider is that both zones are right up against.the water shed. Mr. Faught asked Ms. Lanigan if this is the TAP verses the WTP, or are they roughly the same. Ms. Lanigan answered they are the same; the difference is just which supply comes in where. She added that overall the deficiency in Crowson changes, and the overall in Granite changes. Mr. Williams added it just flip flops which one has the deficiency. He asked if there is an overall advantage of having less deficiency of Crowson. Ms. Lanigan answered yes and will recommend a reservoir in the Crowson area to meet deficiencies in both Crowson and Granite. Ms. Jackson commented when talking about the new WTP, it reduces the storage need. If Ashland just relies on TO to feed the new WTP, it is only reliable four months a year. Mr. Smeenk answered the scheme is to run the new WTP year around. In the summer it runs off TID; in the winter it runs off Ashland Creek since there will always be water coming down the Creek.Only the source will be changed. Ms. Lanigan reminded the Committee when they are talking about redundant supply they are talking redundant treated water. Mr. Faught asked Ms. Lanigan if Carollo wanted the Committee to pick one of four options. Ms.Lanigan replied it was not an either/or but instead giving the Committee a preemptive look at the solutions discussed and these were reiterations of those and also a way to gage if Carollo is going in the right direction with solutions. Mr. Faught asked the Committee if all were in agreement with this. Voice vote: all AYES. NEXT MEETING AND SUGGESTED AGENDA TOPICS Mr. Smeenk announced he will confirm the next meeting date via email. ADJOURNMENT Meeting adjourned at 5:55 p.m. Respectfully submitted, Jodi Vizzini, Office Assistant G:\pub-wrks\eng\08-54 Right Water Right Use\Admn\AWAC\2011-09-28\AWAC DRAFT 2011-08-24 Minutes.doc Ashland filer Advisory Commillee August 14.1011 Page 5 of 5 CITY OF ASHLAND ASHLAND WATER ADVISORY COMMITTEE MINUTES SEPTEMBER 28, 2011 CALL TO ORDER Pieter Smeenk called the meeting to order at 4:10 p.m. in the Siskiyou Room, 51 Winburn Way. Committee Members Present: Carollo Consultants:(via teleconference) Pat Acklin Rachel Lanigan Alex Amarotico David Kraska Darrell Boldt Joseph Graf Staff Members: Don Morris Mike Faught, Public Works Director Amy Patton Robbin Pearce, Conservation Councilor Carol Voisin Pieter Smeenk,Engineer John Williams Jodi Vizzini, Office Assistant Steve Walker,Water Quality Supervisor Public: Absent Members: Julie Norman Lesley Adams Sherri Cellini Greg Hunter Kale Jackson Donna Mickley Donna Rhee Rich Whitley(Chair) APPROVAL OF MINUTES The August 24, 2011 minutes were not addressed at this meeting. The Committee agreed to review the minutes at the October 26,2011 meeting. ADJUSTMENTS TO THE AGENDA Pieter Smeenk announced that Julie Norman would be making a short presentation to the Committee prior to the scheduled presentation of Chapters 5, 6&7 by Carollo Engineers. PUBLIC FORUM Ms. Norman presented information and displayed maps that pertained to the AWAC agenda Item III in Chapter 6 in the draft document section regarding the water holding capacity of Reeder Reservoir and sediment removal. She stressed that sediment is deserving.of the Committee's attention and when considering options AWAC may want to use LIDAR maps produced by the Slate of Oregon, Department of Geology and Mineral Industries. Mr. Smeenk agreed that LIDAR maps are much more detailed and informed AWAC that the City of Ashland has these type of maps on hand. DISCUSSIONS & DECISIONS Project Status: Mr. Smeenk stated that AWAC is coming close to the end unless the Committee finds things that are surprising at the next scheduled meeting. He pointed out that when looking at the choices,there is not much financial difference Ashland Water Advisory Committee September 28.2011 Page lof5 between the two. He prompted Carollo Engineers to give an overview of Chapters 5,6 and 7 and encouraged the Committee to ask questions of clarification d uring the presentation. Chapter 5 Distribution System Analysis: Rachel Lanigan recapped where the Committee left off from the August 24 meeting in Chapter 5, starting with Figure 5.5 which is finalizing the storage and pumping issues in the City. The Committee looked at Table 5.14, addressing storage needs. Mr. Smeenk asked Ms. Lanigan if this table assumes Nesting. Ms. Lanigan answered that it does not include Nesting. John Williams questioned if the City built a new water treatment plant(WTP)would the new storage need be lower to meet fire flow level of service. Ms. Lanigan answered yes, as it has more to do with the emergency storage. Mr. Williams asked if Carollo Engineers would be explaining the cost difference. Mr. Faught verified the cost on the spreadsheets indicate$8.4-$8.5 million for the TAP storage,and$6.7 million for the storage with the new WTP. Mr. Williams asked Mr. Lanigan to explain how the two different supply solutions being considered affect the fire flow deficiencies in 2015 and in 2030. Ms. Lanigan explained that the fire flow analysis does not depend on supply, but instead is about pressure. The secondary supply alternatives do not come into play other than where the reservoir is located. Pat Acklin summarized that as long as there is water in the reservoir, there is pressure in the system and it does not matter where the water comes from. Ms. Acklin asked Carollo if the size difference in storage affects the pressure,or if they are both full is there enough pressure. Ms. Lanigan replied Carollo used an average reservoir size in the model and the diameter is not that much different in the two tanks,which average 3 million gallon(MG). Chapter 6-Water Quality: Ms.Acklin clarified that Chapter 6 is now Chapter 5. Dave Kraska presented Chapter 6 reporting that Ashland is in compliance with current regulations but there is a critical date in 2013 regarding the Stage II Disinfectant Rule. Amy Patton questioned if algae blooms should be a concern and if so is it more a TID or a City concern. Mr. Kraska replied that as far as potable water systems go, it is a concern if there is an algae bloom in TID. Mr. Smeenk asked if it is getting more toxic or if there are more blooms. Mr. Kraska replied it is a localized issue. Mr. Smeenk shared with the Committee that after talking with an expert in this field.Ashland will have to do more testing. Don Mickley shared his concern that Lost Creek Lake is now in the second year of algae. Ms.Acklin shared with the Committee that different environment conditions create different kinds of algae and she agrees with Mr. Smeenk that the best way to know is to test frequently. Ms. Patton inquired about chlorine issues, the disinfection bi-products (DBP) and how it relates to problems at the current plant, and its relation to the length of pipe and the introduction of chlorine. Mr. Smeenk answered that it was a contact time issue and not the same as a DBP problem. Ms. Patton asked Mr. Kraska what is being done to address the chlorine issue and the potassium permanganate. Mr. Kraska explained the CT requirement as it relates to chlorine concentration (C) and contact time (T). The current WTP causes this to be challenging and needs to be addressed to make it a more reliable system. Ms. Patton asked Mr. Kraska to clarify what she read regarding the physical limitation to the length of pipe needed at the current WTP. Mr.Kraska explained this part of the report refers to the potassium permanganate being added at the head end of the WTP, which is used for taste and odor control. He explained how the current system limits the ability to control taste and odor. Ms. Patton asked if this could be addressed at the new WTP. Mr. Kraska stated that it could. Mr.Williams questioned if the new WTP was added, would this allow enough time to get the organic material out by adding the Ashland Water Adviso?y Comminee September 28,2011 Page 2of 5 chlorine and potassium permanganate at the old WTP. Mr Kraska confirmed that conceptually the proposed location would allow enough time. Ms. Acklin commented that there is not enough room currently between the overflow area and the Creek to put it in to allow enough time to work. Mr. Kraska confirmed there is not enough room. Councilor Carol Voisin asked Carollo to explain what happens in terms of the current WTP's ability to do the Flocculation and filtration process as it relates to continual turbid waters. Mr. Kraska replied that if the water becomes more turbid than it has been historically, using the current system will cause the operation costs to go up significantly and the water production will drop. Ms. Patton asked if there will be room at the proposed WTP site for sedimentation basins. Mr. Kraska replied yes. Ms. Voisin asked Carollo to clarify how turbidity is measured, and to explain a normal nephlometric turbidity unit(NTU)measuring process. Mr. Kraska explained the process and that finished tap water is below 0.1 NTU where water out of the Creek can be in the range of 1 to 5 NTUs. Ms. Voisin questioned if the new WTP could handle 50 NTUs. Several committee members agreed that having the space to treat the water would allow the new WTP to handle 50 NTUs. Mr. Kraska finished Chapter 6 explaining the Scada System upgrades and the need for better security around the WTP. Mr. Smeenk explained the entire system needs upgrading before 2025. The Committee discussed if this should be an ongoing maintenance project, or one big project. Mr. Smeenk confirmed that the Committee had agreed it should be a separate project. Mr. Kraska stated that Carollo will add it. Ms. Patton asked if WQ-2 on the spreadsheet is a temporary thing. Mr. Kraska replied it is primarily to make it reliable now. Ms. Patton also commented that it looks like a few CIP projects are expensive stop-gaps. Mr. Smeenk replied they are actually refinements that pay off. Ms. Patton questioned if AWAC wants to put in a major improvement now. Mr. Smeenk replied no. Mr. Kraska added the appropriate time to do this would be if, and when, the new WTP is selected. Mr. Smeenk asked the Committee if they wanted to talk about the TAP water quality. A question was asked about arsenic. Mr. Smeenk replied it would be tested for that. Mr. Williams questioned if the TAP water quality would need to be verified at the point it enters our system to make sure the water quality is what Ashland expects it to be. Mr. Smeenk replied it was investigated initially and it was found there was no need to test. Chapter 7—Capital Improvements Plan(CIP): Ms. Lanigan instructed the committee to look at the cost estimate assumptions on page one of Chapter 7 as she explained the planning-level cost estimates for each project. Ms.Acklin asked if Carollo has given consideration that Ashland is built on top of granite. Pieter reiterated that Ashland actually has good soil conditions, and granite is good to work with because it is conductive..He explained the costs outlined in the chapter are contracted out costs, which include design documents and processes so the numbers look big, but when the jobs are done in-house, they are much less expensive. Mr. Faught added however, that City of Ashland crews are limited in size. Ms. Acklin commented she wanted to make sure Carollo is using the standards and that the costs outlined actually apply to Ashland. Ms. Lanigan explained the cost range could be 50%high to 30%low. Ms. Lanigan directed the Committee to look at the two CIP tables Mr. Smeenk provided representing the new WTP and the TAP Emergency Supply. Ms. Lanigan explained the projected new WTP project as it relates to long-term, short-term and total cost. Mr. Smeenk reminded the Committee and Carollo that the price of reservoirs has gone up. Ms. Lanigan asked Mr. Kraska to explain the new cost estimate. Mr. Kraska pointed out the new reservoir is $7.8 million for a 3.6 MG reservoir at the unescalated cost. Mr. Smeenk questioned if AWAC should use 1.5 million gallons per day (MGD) or 3 MGD for TAP considering emergency needs verses available water in the summer. He added it is an assumption and that the size of the reservoir is still Flexible. Ms. Acklin added that essentially there are Ashland Water Advisory Committee September 18,1011 Page 3of 5 two values; one smaller and one larger and AWAC can estimate somewhere in between. Mr. Faught commented the economy of scale is relatively close. Mr.Smeenk asked the Committee if any projects jump out that needed addressed. Mr.Williams asked to clarify if the need for a pump at Park Estates is to meet the fire flow level of service. Ms. Lanigan explained it also addresses the peak hour demand in the future as well as the fire flow deficiency, and it includes the Alsing Mountain area. Ms. Acklin commented it seems like the Park Estates developers should have paid for a bigger pump station when it was built considering it is $2 million. Mr. Smeenk added something to consider could be a high zone surcharge on rates. Mr. Faught added when AWAC gets to the water structure rates, this conversation will need to happen. Ms. Acklin commented that it was the expectation of everyone at the time that the cost of developing this land,which was in the City limits,should have been borne by the developer as part of the City's policy. Mr.Williams asked to clarify if the$2 million could be pulled out of the CIP and put in any year. Mr. Kraska replied the$2 million is the cost to get the Park Estates/South Mountain area in compliance with the fire flow requirement. Mr. Williams asked if it is independent of other costs. Mr. Faught reminded the Committee that Ashland still needs to meet the fire flow, so it is a CIP cost. Ms. Acklin commented it could be something the Council makes as a policy in the future when dealing with these neighborhoods. Mr. Smeenk added that timing is hard to determine at this point and if the City of Ashland employees were asked which projects should come first, most likely all would agree it should be Park Estates. The Committee deferred to Steve Walker for a confirmation and he agreed as it is currently insufficient and problematic. Ms. Lanigan moved on to the pipe project priorities. Ms. Acklin asked if Ashland has been keeping up with the existing CIPs. Mr. Faught reminded the Committee that revenues have been down so capital projects have been cut, yet Ashland has been keeping up with the CIPs. Mr. Williams asked to clarify why the subtotals do not add up in the cost column under general. Ms. Lanigan explained that $200,000 is every five years and there are only three of them represented in the plan. Mr. Smeenk pointed out the order will be changed next month,making it confusing. Ms. Acklin asked about a waterline revolving fund to do upgrades and questioned if it still exists. Mr. Smeenk replied it was the SDC reimbursement fund and was funded by developers. Ms. Acklin stated it was not an SDC fund but it was created in the budget during the era when SDCs were born. Mr. Faught commented that Ashland has an annual $150,000 SDC fund for projects. Mr. Smeenk stated there is a list of projects from when they did the SDCs last time which is different from this list and AWAC will get the opportunity to change this list, which will change the priorities. Mr.Smeenk added that SDCs only pay for the projects that add capacity,so most of these projects will not get on the list. Ms. Patton asked Carollo.to look at Appendix B, page 21 in the Water Quality Chapter where it states"expected to be published in 2009, etc." Ms. Patton asked if this was a cut and paste and thinks this section is generic and needs to be updated. Carollo Engineers agreed and confirmed they will update it. Mr. Smeenk reminded the Committee there are four chapters that have not been reviewed, but they are rewordings of other technical memos that have been waded through the last year. He added they will be ready to look at but they are reiterations of what has been covered. Mr. Smeenk let the Committee know the Operations and Maintenance Chapter and the Financial Chapter will be covered at the next meeting. Mr. Faught added that AWAC will need to recommend the rate structures as part of the financial package and choose either the new WTP or TAP. Ashland Water Advisory Comminee September 28.2011 Page 4of 5 Ms. Acklin added that it will be more about judgment and opinion as opposed to one clear-cut, obvious, inexpensive, practical choice. Mr. Faught stated that AWAC will need to take this decision and recommendation to the Council. Ms. Voisin asked when the educational part for the community will begin. Mr. Faught stated he would like to talk to the consultants over the next couple of weeks and propose something. Mr. Smeenk added a simple explanation is needed. Mr. Faught added that part of the hesitation is AWAC has not made a decision yet and putting out two solutions is confusing and premature. Mr. Faught stressed to Carollo Engineers that AWAC would like their help on putting this public outreach piece together. Mr. Smeenk asked the Committee if they thought the temperature shading information got out to the Community effectively. The Committee agreed it was effective. ADJOURNMENT Meeting adjourned at 5:40 p.m. NEXT MEETING-AND SUGGESTED AGENDA TOPICS Mr. Smeenk confirmed the date of the next meeting is October 26, 2011 and reminded the Committee the presentation will include the 0 8 M and the Financial Chapters. Respectfully submitted, Jodi Vizzini, Office Assistant Ashland Water Advisory Committee September 28,2011 Page 5of 5 CITY OF ASHLAND ASHLAND PLANNING COMMISSION ASHLAND TRANSPORTATION COMMISSION JOINT STUDY SESSION MINUTES September 27,2011 CALL TO ORDER Transportation Commission Chair Steve Ryan called the meeting to order at 4:00 p.m. in the Council Chambers, 1175 East Main Street. Planning Commissioners Present: Transportation Commissioners Present: Michael Dawkins Tom Burnham Eric Heesacker Shawn Kampmann Pam Marsh Steve Ryan Debbie Miller Julia Sommer Melanie Mindlin Colin Swales David Young' Corrine Vieville David Chapman,Council Liaison Absent Members: Staff Present: Russ Silbiger, Council Liaison Mike Faught, Public Works Director Brent Thompson Bill Molnar,Community Development Director Maria Harris,Planning Manager April Lucas,Administrative Supervisor APPROVAL OF MINUTES 1. July 26,2011 Joint Study Session Minutes. Commissioners Marsh/Swales m/s to approve the July 26,2011 Joint Study Session Minutes.Voice Vote:all AYES. Motion passed. PRESENTATION Marc Butorac and Susan Wright with Kittleson and Assoc.addressed the commissions and provided an overview of the materials that were submitted to the group. Ms.Wright reviewed the project schedule and slated they plan on having a joint work session with the Council in December,the Planning Commission public hearing in January, and the City Council public hearing in February. She stated the desired outcome for this meeting is to review the draft preferred and financially constrained plans, address questions,and begin prioritizing the actions. Questions and Comments It was asked if the consultants had considered the impacts of SOU's plans to build new dormitory facilities on Ashland Street, and whether this would necessitate a"pedestrian place"in this area. Ms.Wright clarified SOU is preparing additional studies and information on this element, including a pedestrian safety crossing study. It was questioned how the decision to include a specific project in the constrained plan was reached.Ms.Wright clarified a full explanation of the decision making process is contained in the white paper included in the packet materials. Comment was made about the estimated costs for the studies listed on pg.15 of the summary worksheet,and it was questioned if these reflect the considerable staff time that will be involved. Mr. Butorac agreed this is not fully reflected in the document and stated there are items were they will need to go back and add in some staffing costs. Plannine Commission& Transportation Commission Joint Study Session September 27. 2011 Page 1 of 4 Review of Preferred Plan Policies, Programs, Studies and Projects Mr. Butorac asked the commissioners to list any items they need further clarification on and then begin identifying items they want removed from the plan.The following are the items identified by the commissioners for further discussion: • Street Functional Classifications(Lt): Mr. Butorac noted the following three changes to the functional classifications map: 1)Wimer from Siskiyou to the west is currently called an avenue; based on volume levels this will be changed to neighborhood collector.2)Peachey Street will be converted to a neighborhood street. 3)Central Blvd in the Croman Mill site was included. It was questioned if Winburn and Granite had been downgraded from avenue to collector. Mr. Butorac stated they will go back and take a look at this. • Street Patios(1-4): Public Works Director Mike Faught noted he and Steve Ryan provided a presentation to the Chamber's Board a few weeks ago.He staled the Chamber is opposed to street patios and will be presenting their comments tonight. • Incorporate Bicycle Parking (1-7): It was questioned why this is listed since this is current policy. Mr. Butorac agreed and slated this policy will be included in the TSP to provide guidance. • Develop Incentives for Truck Loading/Unloading(1-8):Suggestion was made to include stronger language about this item. Mr. Butorac indicated this would likely be a Chamber driven project since this is a private sector issue. Several commissioners commented that this is a shared issue and should not necessarily be left to the Chamber to address. Mr. Butorac suggested including a study that could be done in conjunction with the implementation of any changing or narrowing of downtown. • Funding Sources Feasibility Study&Downtown Parking Management Study(S1/S2): It was asked why staff cannot perform these studies. Mr. Faught explained staff is already over-booked and do not have sufficient time to work on these types of studies. He stated it will come down to either hiring additional staff or hiring a consultant to perform the work.Opinion was given that parking should not be looked at separately and should not be isolated from the other support systems.Regarding the funding source study,comment was made that funding sources should be looked at as a strategic tool to obtain certain types of desired develop or to make certain things happen. • Create TravelSmart Educational Program (01): Mr. Butorac commented that these types of programs have been very successful, and clarified the cost listed is the physical cost; He stated there will be staff time involved and the cost will need to be updated. Suggestion was made to partner with a non-profit to do these types of projects. Additional suggestion was made to reference TGM grants and non-profits as options to offset the costs. The commissioners held further discussion about educational programs,and shared their opinions about the priority of this element. • Establish an Electric Assist Bicycle Program (03):Opinion was given that this type of program should come from private business incentives and the City should not be subsidizing electric bike purchases. Opposing opinion was given supporting this concept. It was stated that electric bikes are costly(around$2,000)and the City should treat this similar to energy efficiency rebates for appliances. • Sidewalk and Bikeway Projects: Mr.Butorac noted this issue was discussed at the TSP Technical Advisory Committee meeting. He stated questions were raised about whether sidewalks should be built in areas where it would be challenging to do so, such as on Wimer Street.And if so,should the sidewalk be limited to just one side of the street. Or, if it is not required,should the development provide cash-in-lieu and that money be put towards the sidewalk installation in a more desired location. Comment was made that steeper and less used streets should have a lower priority, and the safe routes to school sidewalks should be at the top of the list.Additional comment was made that while sidewalks on every street is preferred, in some areas sidewalks on one side only is acceptable. Additional comments were made and Mr. Butorac recommended the commissioners indicate their ranking preference on their TSP summary worksheet. Planning Commission& Transportation Commission Joint Study Session September 27, 2011 Page 2 of 4 Mayor John Stromberg came forward and addressed the group. He explained the concept behind this plan was to create a visionary plan for the integrated transportation and land use future of the City. He stated this process is at a critical stage and hopes the plan that comes forward will be both visionary and thoughtful. He spoke to the public input component,and asked the group to think about the assumptions they are making. Mayor Stromberg also commented on special consideration for the downtown merchants. He stated communications with this group should be handled in a sensitive way and asked them to consider adding downtown parking.Mayor Stromberg asked the group to be careful about overly condensing,the work they have done,and asked them to provide Council with good materials they can dig their teeth into. He added ODOT has provided a lot of support in this project and they are hopeful Ashland will produce a good plan that can be used as a model in other parts of the state. [Meeting adjourned for a 15-minute dinner break.] Mr. Butorac commented that they will likely not have enough time to review every project element at tonight's meeting,and urged the commissioners to fill out the summary worksheet and submit their comments by October 0. • Transit Service Program (05): It was noted RVTD will be presenting their near-term and long-term transit goals for the City at the October 3'd Council Study Session, and encouraged commissioners to allend if they are interested in this element of the TSP plan. Mr.Faught stated the RVTD plan is very well written and he is interested to hear what the Council has to say.The group held general discussion about RVTD's plan. Several opinions were given that Ashland should not solely rely on RVTD and should keep their options open to achieve the transit service Ashland desires. It was questioned whether the City could run their own transit system,or whether they could go back to free fares.Mr. Faught commented on RVTD's plan and stated he believes the plan does address Ashland's desires. Comment was made that Ashland should create its own transit plan,find out what RVTD can bring to the table, and then look elsewhere to fill in the gaps and accomplish their desires. Mr. Faught again encouraged the commissioners to attend the Council Study Session and submit their comments on this element. • Railroad Crossings(XI-X5): M§. Wright explained they would like to plan for three new crossings; however typically opening a new crossing comes at the price of closing another, and they understand the group is reluctant to do this. The group held discussion and general support was voiced for prioritizing a crossing at Fourth Street, and if necessary closing the Glenn Street crossing in order to achieve this. Mr. Butorac reminded the group about the implications for the Croman site and asked if they would consider closing the Wightman crossing in order to open the Washington crossing on the Croman site. Much discussion was had about this item, but the group was unable to reach a consensus. In the interest of time,the commissioners were asked to list their preferences and comments on the summary worksheet. • Downtown Couplet Transition Study(S8): Mr.Faught noted the cost for this study would be$150,000 and stated he is not supportive of moving this forward. He stated the downtown street system works well in terms of moving traffic and people through it, and stated this is a lot of money to justify spending.Two commissioners voiced their disappointment in not moving this forward. . Public Testimony Pam Hammond/President of Ashland Chamber of Commerce Board of Directors/Ms. Hammond read a statement into the record that outlined the Chambers comments on specific plan elements.A full copy of the submittal is attached to these minutes as Exhibit A. Sherry Smilo1215 Tolman Creek/Stated she had heard that the TSP lists the construction of a new roadway off Clay Street behind her trailer park. She stated she is speaking on behalf of herself and the other residents and voiced her opposition to a roadway in their backyard. Multi-Modal SDC Considerations Mr. Butorac explained when this project was originally scoped the SDC update was priced as an update of the existing ordinance and methodology,which is based on vehicular trips; However,this process has transitioned to a methodology that Planning Commission & Transponafion Commission Joint Shidy Session September 27, 2011 Page 3 of 4 would be person-trips(multi-modal). He stated anew methodology and ordinance will need to be prepared and taken through the City's process for approval. He slated there are some budget considerations that go along with this and asked if the group was supportive of spending an additional$10,000 to create a multi-modal SDC. The commissioners held general discussion on this item.Several comments were made that this is an important component of the TSP Update and should move forward. Commissioners SommerlSwales mis to approve the expenditure.Voice Vote:all AYES.Motion passed. ADJOURNMENT Meeting adjourned at 8:00 p.m. Respectfully submitted, April Lucas,Administrative Supervisor Planning Commission& Transportation Commission Joint Study Session September 27, 2011 Page 4 of 4 RECEIVED To: City of Ashland SEP 2 7 ?1111 Re: Transportation System Preferred Plan From: Ashland Chamber of Commerce Board of Directors Date: September 27,2011 Background: Pam Hammond, President of the Ashland Chamber of Commerce Board of Directors was appointed by the Mayor to the TAC for the Transportation System Plan last year to represent the interests of the Board. She was a regular attendee of the meetings held by the TAC throughout the process. Additionally, Public Works Director, Mike Faught and the paid consultants have made regular reports to the Ashland Chamber of Commerce Board of Director on the progress of the plan and received direct feedback from the Board on various elements within the proposed plan. Most recently, Mike Paught nnade a report at the September 8,2011 Board meeting presenting new projects being recommended in the plan as well as sonic the Board had been told would not be included. The Board asked to receive the full repot and for the opportunity to provide response. Following the meeting, the Chamber was sent the report as well as a schedule for when comment would be solicited. This memo will include specifically proposed projects in the downtown (1-3, 1-4, L5, L6,7,7, 1.8, 1..9, S 1, S2, S8, Cross section modification of East Main,Transit). Overview: The Chamber appreciates the work of the Transportation Commission, the TAC, the Planning Commission mid staff in preparation of this plan. Lndeed, it was critical that the Chamber had representation in this effort as the resulting Plan will affect the livelihood and sustainability of our businesses and employment in Ashland. Please know we look forward to working with you in the successful development of this plan and offer assistance by our members who represent core businesses in the downtown and will be the ones most affected by any plan you approve. The Chamber was mentioned numerous times in this repot as a partner in helping to make it a success. Of course, we are interested in providing this assistance and partnership. There are a few items in the Plan that have just been presented to us within the last few weeks that are of great concern as we believe they are a detriment to conducting successful business particularly in the downtown and are a waste of funds. We are also concerned that the comments made previously by the Board were disregarded and have appeared back in the Plan. Situational Analysis: The Downtown Commerce is what happens in the downtown and what draws people to our core. It is where the primary employment exists and those businesses need effective transportation taking into account their needs. In addition to employment, the area provides needed taxes that fund our city Planning Commission 8 Transportation Commission 1 Joint Study Session September 27, 2011 EXHIBIT A services. The downtown is not only the historic heart of Ashland but it creates the cultural character that draws people to visit, to live and defines much of our quality of life. The community needs a downtown that serves everyone, not just those who can bike or walk but those who are elderly, disabled or otherwise not interested in biking or walking. Shouldn't their needs be just as important? Plan Assumptions and beliefs: Having read the Plan, it is clear that the interests of pedestrians and bicyclists were the priorities. The goal is to reduce vehicular traffic particularly in the downtown to make it more difficult to drive or park creating more congestion so that people will walk and bike more. Our Assumptions and beliefs: The Chamber believes that while the goal of providing better pedestrian and bicycle amenities is important, the higher goal should always be maintaining and improving the economic viability of Ashland and, in this case, the downtown. No one would want to walk or bicycle in the downtown or railroad district if the businesses were not successful and the area had deteriorated. Frustration with traffic congestion and lack of parking will lead people to go elsewhere resulting in a decline of customers from the downtown, creating business failures and job losses. Just look at the experience in our own state of the City of Eugene. Millions of dollars were spent to eliminate traffic in the downtown, businesses failed, people lost their jobs and then millions more- were spent opening the downtown back up to traffic. Goad 3 states that the goal is to inainlarin the City ojAshland's small town character, support economic prosperity and accommodate f lure growth. We do not believe this goal can be met if some of the elements in this Plan are pursued. Why not create a Plan that improves the pedestrian and bicycle amenities while preserving the parking and transportation needs of business and all the citizens of Ashland? Frankly, we are at a loss of why this is not the goal. Agreements: The Chamber is very supportive of providing better pedestrian and bicycle amenities including larger sidewalks and bike lanes but would also like to see included in the Plan better and more consistent lighting throughout the downtown and railroad district. Additionally, landscaping including hanging flower baskets in areas of high pedestrian traffic such as the downtown and railroad district but not limited to those areas should be of high priority in the plan. 2 Planning Commission& Transportation Commission Joint Study Session September 27, 2011 EXHIBIT A Comments on specific proposals: W—Incorporate wider sidewalks There is support for larger sidewalks if the goal is not just to provide additional capacity for pedestrians and pedestrian activities, but to include pedestrian amenities and safety such as better lighting and significantly improved landscaping and maintenance. It has long been the Chamber's opinion that maintenance and upkeep of the downtown is lacking and in serious need of better planning. Just incorporating larger sidewalks without a plan that includes lighting, trash receptacles and landscaping will not be adequate. L4 —Street Patios This suggestion was met with serious opposition when it was first presented to the Board earlier in the year. The Chamber Board has a large number of businesses represented in the downtown area including real estate, lodging,dining, retail and service. There was strong unanimous concern that this proposal was taken from a downtown community very different from Ashland lacking a strong vital visitor economy. This was expressed to the consultants and to the staff present at that meeting. The Boatel was told it would no longer be considered and yet it was never taken out of the plan. The comment in the plan states downtown restaurant owners would apply for lemporm y seasonal street patios to provide additional seating capacib,for restaurant owners to have outdoor cafes during the summer months facilitating economic prosperity and preserving sidewalk space for pedestrians. This indicates to the Board, including the restaurant owners present, a lack of understanding of the vital need for parking in the downtown especially on Main Street. The restaurant owners mentioned how'inefftcient it would be to cross the sidewalk to serve a customer not to mention the visual clutter that would ensue. Those who remembered the photos used in the example recalled the downtown model was of a much deteriorated downtown street that did not have foot traffic or much business. Certainly not what Ashland currently enjoys in the high season. Finally, it was of concern to the non-restaurant businesses why restaurants should be singled out as able to have this ability. Why would it then not be legal for retail businesses to move their operations onto the street? Certainly, this is not the feeling we want in our downtown. L5—Incorporate Preferred Pedestrian Treatments There was support for the inclusion of the pedestrian treatments as described in the Plan including countdown signals, landscape buffers, refuge islands and benches as enhancing the pedestrian environment. However,adequate lighting, proper trash disposal and beautification are things the Board feels are critical needs not addressed within the Plan. 3 Planning Commission & Transportation Commission Joint Study Session September 27, 2011 EXHIBIT A L6—Encourage Alley Enhancements The Chamber is in agreement that the alleys need to be enviromnentally enhanced but want to stress the importance that they still need to function as alleys for deliveries and vehicular traffic. L7—Incorporate Bicycle Parking While the Chamber is very supportive of additional bicycle parking, it should not be at the expense of vehicle parking especially on East Main Street. It was felt that areas off of East Main should be considered such as expanding the current bike racks near the parking garage. There is significant space on the bricks at OSF that could be considered as well as on the Plaza without having to take away needed parking. Additionally, it was felt strongly by the Board that a business owner should not be the one to determine how the space in front of their business should function but those decisions should be in an overall plan for downtown transportation that benefits all the business conducted in the downtown. The scenario was made that a specific business could be dependent on vehicle traffic and their neighbors could then negatively impact their ability to.do business by eliminating their access to parking. L8—Develop Incentives for Truck Load ingfUnloading Reduce delivery and pick-up ofgoods during peak limes through strategies such as incentives or time restrictions. The ptnpose of this police is to limit potential truck loading/unloading impacts other downtown activilies. It was felt that the primary reason we have truck delivery issues in the downtown is that we have a downtown that has economically evolved over the years. Most of the downtown is not served efficiently by alleys behind the businesses, such as in a mall design, or parking bays that exist in newer retail environments. Much of the downtown commerce is in restaurant and retail with the resulting need in significant truck delivery. Businesses have to buy from numerous suppliers from linen to paper to beer and groceries not to mention products. This is what the downtown is used fm--business is the downtown activity that generates income,employment and commerce. L9—Update Downtown Parking Management Encourage use of parking garages and work to reduce turn-over of on-steel parking. The Chamber is in support of this goal of better utilization of our parking in the downtown. However, we believe the timing in the current parking garage needs to more adequately match the timing of downtown employee schedules. Changing the timing on the machine in the structure to allow for a personal match of a 12 hour period would be more efficient such as an employee whose schedule spans the 6 pm cutoff time. Planning Commission& Transportation Commission 4 Joint Study Session September 27, 2011 EXHIBIT A S1 —Funding Sources Feasibility Study Spending$30,000 additionally on top of this current study seems wasteful. It is unclear from reading the report why it is necessary to yet again spend more dollars on this and why it wasn't taken care of in this report. Additionally, it would seem a staff responsibility to carry it through. S2—Downtown Parking Management Study It is frustrating that the study of parking needs in the downtown continues to be funded but no action taken from the need. The City has conducted parking studies in the past and now another $75,000 is being considered. S8—Downtown Couplet Transition Study The Chamber recommends elimination from both the Preferred and Financially Constrained Plans of this idea to study the return of two-way traffic in the downtown. This idea never came up at any of the TAC meetings and having read the minutes of the July 26, 2011 Joint Study Session of the Planning Commission and Transportation Commission we were dismayed that it was given support and a $150,000 allocation. It is great concern that the City would undertake such a study with absolutely no involvement from the business community. Why spend not only the dollars to study this but with so many unfunded capital improvement projects throughout Ashland and numerous needs in maintenance and upgrading downtown would we seriously embark on such an expensive and futile project? The answer given to its is that people"fondly remember" when traffic was two-way in the downtown. The downtown has grown in business since the 1960's, thank goodness, and needs an effective, safe and functioning system. We are in complete disagreement that this should receive any more study and certainly no dollar allocation. Intersection projects,new roadways and roadway extensions -Main Street (OR 99 southbound) modify cross section Reading both the report and the minutes of the July 26, 2011 Study Session, the Chamber has serious concern of the desire of the Plan to incorporate truck deliveries and bicycles in the same lane. We believe it is a safety issue and creates a dangerous situation. The idea that a center lane would be used for this purpose is frightening at best with delivery truck drivers hauling their load across a traffic lane. In addition, bicyclists would then need to not only navigate around a truck but also into the traffic lane. Transit Service Priorities The need for better transit service to Ashland has been discussed for at least 25 years. Tile downtown and railroad district businesses need evening and weekend service if the goal is to have employees use this service. As the primary business of tourism occurs not only during the day but in the evening and on weekends, the existing transit service does not meet this need. It is more important to the businesses and the employees that the service is reliable and consistent, Planning Commission& Transportation Commission 5 Joint Study Session September 27, 2011 EXHIBIT A not that it is free. The Chamber believes so much effort is spent on reduction of rate and nearly not enough on the need for better service in the evenings and on weekends. We are completely supportive of providing this service for Ashland residents and employees as well as for SOU students. 6 Planning Commission& Transportation Commission Joint Study Session September 27, 2011 EXHIBIT A CITY OF ASHLAND Council Communication Electric Vehicle Charging Unit Installations Meeting Date: December 6, 2011 Primary Staff Contact: Lee Tuneberg Department: Electric E-Mail: tuneberl @ash]and.or.us Secondary Dept.: Finance Secondary Contact: None Approval: Larry Patterson Estimated Time: Consent Question: Will Council authorize the City Administrator to finalize and sign the Charging Site Host Agreement with ECOtality North America to participate in a pilot project for the installation and use of Electric Vehicle (EV) Charging units in two City owned parking facilities in the downtown area? Staff Recommendation: Staff recommends finalizing and executing the Charging Site Host Agreement with ECOtality North America to participate in a pilot project for the installation and use of EV charging units in downtown Ashland. Background: ECOtality North America was the recipient of a 2009 US Department of Energy Grant to deploy over 14,000 EV charging units in six states and the District of Columbia. Oregon was one of the six states selected to participate what is now called The EV Project. The stated purpose and goal of The EV Project is "to collect and analyze data to characterize vehicle use in diverse topographic and climatic conditions, evaluate the effectiveness of charge infrastructure and conduct trials of various revenue systems for commercial and public charge infrastructures". Site Selection City Staff developed an initial list of potential EV Charging sites and created criteria to rank the sites, such as access to power, visual exposure, pedestrian/charging unit conflicts, anticipated user profile, existing parking demand, parking time limits, adjacent uses, etc. Additionally, because the downtown district is a National Register Historic District, consideration was given to compatibility and potential overexposure of the units. After Staff site visits and discussions with ECOtality site selection staff, two locations stood out as excellent candidates for EV Charging installation. 1) Lithia/Pioneer Lot - Two pedestal style units 2) Hargadine Parking Structure (lower level)—Two wall mount units Both sites provide excellent access to existing power, adjacency to existing ADA parking, no pedestrian access conflict, visible but not overly prominent, compatible with existing parking time limits and in locations that match the anticipated user profile. EV Charging Unit Specifications The proposed charging units are defined as Level 2 units, which can complete a vehicle charge in an estimated two to four hours. It is anticipated that one EV parking space will be dedicated per unit, Page I of 4 11FALA CITY OF -ASHLAND although the cord length of each unit allows it to reach two parking spaces, providing future expansion should demand rise. Anticipated User Profile City Staff and ECOtality developed an anticipated user profile to assist in the site selection and to forecast usage. Residents who purchase electric vehicles are likely to use home charging systems and are less likely to need daytime charging for local driving. However, with the rapid installation of level three (fast charge) chargers along the California, Oregon and Washington 1-5 corridor, an increasing number of Ashland's tourist population are likely users, at least in the near term until commercial chargers are more common in the lodging and restaurant industries. Additionally, local and regional tourists are likely candidates for utilization as many "day trips" to Ashland exceed the round trip charge capability of the majority of the electric vehicles currently available. Cost In exchange for participation in the EV Project, ECOtality provides site hosts with free charging equipment and a "construction allowance" on the installation costs associated with bringing power to the charging site locations. It is anticipated that the City portion of the total project cost will be less than $2,000 to upgrade the existing transformer in the Lithia/Pioneer lot. Similarly to public pay phone arrangements, revenue earned from EV charging is shared between the host and ECOtality and will offset a portion of the upgrade cost. Retail Pricing As noted, an element of the US DOE grant is to conduct trials of various revenue systems over the course of the EV Project. Accordingly, the pricing model implemented by ECOtality is not known at this time and may change over the course of the hosting agreement timeline. ECOtality offers access to their EV charging infrastructure in two ways: 1) Membership in their network of EV chargers around the nation called the Blink Network. This provides the customer with a fixed price for unlimited charge time at any EV charger in the Blink Network, as well as a variety of custom features for home chargers and data regarding location, use and availability of public chargers. 2) Standard point of sale transaction using either a credit card or mobile phone. Agreement Duration The Hosting Agreement is valid for the duration of the EV Project, which is scheduled to be in place through April 30, 2013. At the conclusion of the EV Project, the City has the following options: 1) Assume ownership and retain EV charging equipment at no additional cost and negotiate replacement agreement for future ECOtality/Blink Network services 2) Assume ownership and retain EV charging equipment at no additional cost but sever relationship with ECOtality/Blink Network and develop/select software to fill charging service needs for future use independent of ECOtality/Blink Network Page 2 of 4 CITY OF ASHLAND 3) Request ECOtality to remove equipment (at their cost) from the host site and evaluate future City involvement of providing public EV charging infrastructure It is likely that any of the three options would result in the issuance of a request for proposals to provide other vendors with the opportunity to submit proposals for EV charging infrastructure and services and provides the City with the benefit of reviewing all technologies and services available several years into this emerging market, as well as a better understanding of the local demand for public EV charging infrastructure. Benefits of Participation Participation in The EV Project provides the City with the opportunity to benefit from data collection and analysis regarding this new and rapidly changing industry at nearly no cost to the Community. This data will be used to influence future electric vehicle policy at the State and Federal level and will also assist Ashland locally in determining whether publicly owned EV charging infrastructure is appropriate, necessary or desirable. Data analysis will also provide the Ashland Electric Utility with the ability to understand and forecast the potential short and long term effects of the emergence of electrically powered vehicles on the electrical distribution system, including customer charging habits/trends that affect peak demand (load shaping). There are also yet undefined economic benefits to the community as electric vehicle drivers may search out and target destinations where EV charging is available. Length of stay may also increase due to the charge time. Additionally, regardless ofdecisions made at the end of The EV Project, both parking sites would be left with electrical services stubbed out to the parking spaces that could be used for many different EV charging systems if desired. Drawbacks of Participation Because the demand for public EV charging infrastructure is not yet known, the installation of the charging units, accompanied by EV Parking Only signage, restricts several parking spaces from the existing downtown inventory that may result in very low occupancy rates of those spaces as the demand slowly rises. If, at the end of The EV Project, it is determined that the relationship with ECOtality does not benefit the community, those users that have become accustomed to their existence and availability will need to find different EV charging solutions. Related City Policies: Ashland Comp Plan 11.09.10 Policy 6— Electrical Load Control and Shaping Council Options: 1) Approve staffs recommendation authorizing the Interim City Administrator or his designee to sign the Charging Site Host Agreement with ECOtality North America Z) Remove the item from the consent agenda for questions of Staff and Council discussion. Page 3 of 4 11MAR C I T Y OF ASHLAND Potential Motions: I move to authorize the Interim City Administrator or his designee to finalize and sign the Charging Site Host Agreement with ECOtality North America including the installation of 2 charging units in Ashland as presented. Attachments: Charging Site Host Agreement Site Map— EV Charging Unit locations EV Charging Unit Specifications Page 4 of 4 �r, AY/ Project Q 0ta l 't IC y NORTH AM PA ' Charging Site Host Agreement This Charging Site Host Agreement ("Agreement") is effective as of the date the last party signs this Agreement ("Effective Date") between: ECOtality: Electric Transportation Engineering Corporation, dba ECOtality North America (hereinafter referred to as "ECOtality") 430 South 2nd Avenue Phoenix, AZ 85003-2418 -and- Charging Site Host Name: Address: City, State, Zip Code Contact Name: Phone(s): Email: EVSE ( ) WE-30Kic ( ) PE-30Kic Project Site Address: City, State, Zip: County: Electrical Utility: Please use Chart on Attachment A to list multiple locations and denote any known special instructions. ECOtality and the Charging Site Host (either individually "Party" or collectively "Parties") agree as follows: 1. Term of Agreement This Agreement shall commence on the Effective Date and shall continue through the end of the EV Project, which is currently scheduled for April 30, 2013 (the "Term"). This Agreement may be terminated early in accordance with the Termination section of this Agreement. 2. Terms and Definitions The definitions for the following terms which are used throughout this Agreement are as follows: Blink Network ECOtality EVSE Network EVSE Electric Vehicle Supply Equipment EV Project US Department of Energy project funded through the American Recovery and Reinvestment Act Media Content Video, audio, or print messages, information or advertising displayed on the EVSE, including commercial advertising, graphic wraps, labeling, EV Project Charging Site Host Agreement Rev'd Dote:8.12.11 Page 1 of 10 banner advertisements, and movie clips Periodic Reports Electronic reports provided to EV Project Charging Site Host regarding utilization of charging stations at a frequency more than once Project Participants EV owners enrolled as part of the EV Project Project Site Location where the EVSE will be used 3. ECOtality Goods and Services In consideration of Charging Site Host's participation in the EV Project and for allowing the collection of the Data, as described below, ECOtality agrees to provide the following goods and services: 1. Provide (Insert Quantity) Level II (240 VAC) EVSE(s) for public use 2. Installation of the EVSE at the Project Sites(s) identified above by ECOtality-qualifled and licensed contractors in accordance with local codes, permitting and inspection requirements 3. All direct costs associated with the delivery, installation and initial setup of the EVSE at the designated Project Site(s). Should Installation costs exceed $2,250 for a Pedestal EVSE or $1,500 for Wall Mount EVSE, the difference in costs will be the responsibility of the Charging Site Host 4. Periodic reports on the public utilization of the EVSE 5. Revenue sharing with Charging Site Host 6. Ongoing maintenance of the EVSE, for the Term of the Agreement 4. EVSE Data Charging Site Host acknowledges that The United States Department of Energy (DOE) has provided funding for the EV Project through the American Recovery and Reinvestment Act (ARRA) to accelerate the development and production of electric vehicles (EVs) in order to reduce petroleum consumption. In consideration of the Goods and Services provided, and as part of this project, Charging Site Host acknowledges and agrees to allow ECOtality commercially reasonable access to the Equipment at the Project Site and existing sources of electrical energy in order for ECOtality to collect and transmit EVSE Data regarding public use of the EVSE during the Term of this Agreement. S. EVSE/Access Revenue Charging Site host acknowledges that ECOtality is providing the initial EVSE as part of a no cost, or reduced-cost, infrastructure pilot program. When revenues are associated with the EVSE access, ECOtality shall share revenues in accordance with a Revenue Sharing Program with the Charging Site Host. 6. Media Content The Parties acknowledge and agree that ECOtality shall have control over the solicitation, contracting, and distribution of any and all Media Content, including but not limited to, any Media Content data transmitted to or from the EVSE and displayed using the EVSE. The Parties will work together in a good faith effort to resolve any objections that the Charging Site Host may have with the subject matter, time of display, and format of Media Content. ECOtality will take reasonable efforts to avoid distributing Media Content that conflicts with Charging Site Host media and advertising at a particular Project Site. ECOtality shall remove conflicting Media Content within a reasonable period of time upon written notification by Charging Site Host. EV Project Charging Site Host Agreement Rev'd Date:8.12.11 Page 2 of 10 Charging Site Host, and Charging Site Host partners and related parties, shall be provided the opportunity to purchase advertising on the Blink Network at other sites. Commercial Site Host shall elect one of the following media options, by checking the box next to it: (If Commercial Site Host does not elect any of the options, ECOtality shall use the default, Co- Advertising.) El Co-Advertising: ECOtality will run an advertising loop comprised of advertisements. The Charging Site Host will be entitled to have up to three (3) free static ads on the advertising loop per month. There is no revenue component available to the host. 0 Advertising Revenue Partner: ECOtality will run an advertising loop of ads. The Charging Site Host shall share in the ad revenue for up to eight percent (8%) of the monthly revenue for the first fourteen (14) months. After the first fourteen (14) months, the revenue share shall be five percent (5%), up to One Hundred, Fifty Dollars ($150.00) per month. Non-Advertising: The Charging Site Host shall have no media played at their location and ECOtality will allow the host to restrict ads with the exception of ECOtality and EV Project related ads, and host will pay fifty dollars ($50.00) per EVSE, per month. i ❑ Self-Managed Advertising: Ads shall be controlled by the Charging Site Host. The Charging Site Host shall be allowed to run four (4) ads per month, for fifty dollars ($50.00) per EVSE, per month. Should the Charging Site Host wish to expand the number of ads beyond the four (4) ads, and up to 15, they may do so at an additional rate of $150.00 per EVSE, per month. 7. Charging Site Host's Representations and Warranties Charging Site Host covenants to ECOtality that the Charging Site Host: a) Will allow ECOtality reasonable access to the EVSE in order for ECOtality to collect, use and distribute the data to ECOtality and EV Project partners and participants; b) Will cooperate with ECOtality or its licensee/subcontractors in the collection and transmission of data from Charge Site Host to EV Project Participants including, where possible, access to Charging Site Host's internet service; c) Will participate in ECOtality surveys and provide timely response to EC-Otality requests for information from Charging Site Host; d) Will provide and maintain supply of electric power to the EVSE; e) Will provide periodic inspection and routine exterior cleaning maintenance; f) Will allow ECOtality to provide Charging Site Host's contact information to their.electric utility company to facilitate electrical installation; g) Will allow ECOtality to display advertising on the touch screen in accordance with Section 6, Media Content, above; h) Will not knowingly allow the EVSE to be maintained, opened, modified, or repaired by anyone other than ECOtality or its licensed contractors; i) Will not transfer, assign, encumber or pledge the EVSE; j) Assumes all responsibility in obtaining approvals by property owners, landlords, corporate offices, etc; and assist ECOtality with the execution of EVSE installation and EVSE siting contracts; EV Project Charging Site Host Agreement Rev'd Date:8.12.11 Page 3 of 10 k) Will use commercially reasonable efforts, but no less than the same standard of care used to secure their own property, to prevent damage and vandalism to the EVSE; 1) Will not modify, reverse engineer, disassemble on the whole or any part of the EVSE or any part thereof in any manner; m) Will not uninstall the EVSE; and n) Will allow ECOtality-approved contractors reasonable access to the Project Site for installation, maintenance, repair, replacement and approved de-installation of the EVSE. S. Ownership 8.1. Title to and ownership of the EVSE will be retained by ECOtality through the Term of this Agreement. The software associated with and that operates the EVSE is exclusively owned by ECOtality. All of the information, content, services and software displayed on, transmitted through, or used in connection with the use and operation of the EVSE, including, but not limited to advertising, text, photographs, images, illustrations, video, html, source and object code, software, data, Internet account access, and the like (collectively, the "Content") is owned by ECOtality and its affiliates, licensors, or suppliers. The "Content" is protected by copyright, trademark, and other intellectual property laws of the United States of America. 8.2. Upon the expiration of the Term, Charging Site Host shall elect (in its sole and absolute discretion) in writing to ECOtality whether Charging Site Host desires to retain the EVSE at the Project Site. In the event that Charging Site host elects to retain the EVSE installed at the Project Site, Charging Site Host shall there by possess all rights, title, and interest in and to the EVSE at no additional cost. If Charging Site Host elects not to retain the EVSE at the Project Site, ECOtality shall remove (at its sole cost and expense) any or all of the EVSE installed at the Project Site, which includes restoring the Project Site to a safe and reasonable condition, but does not include the responsibility to restore the site to the same condition as prior to the installation of the EVSE. In any event, the Charging Site Host will provide written election at least thirty (30) days prior to the expiration of the Term. In the event that the Charging Site Host fails to deliver such written notice within such thirty (30) day period, Charging Site Host shall be deemed to have elected to retain the EVSE at the Project Site. Should the Charging Site Host elect to continue ECOtality Blink Network and EVSE support, following the Term or earlier termination thereof, such additional services shall be subject to a new written agreement to be entered into between the Parties. 8.3. During the term of this Agreement, ECOtality grants to the Charging Site Host a non- exclusive and non-transferable license, to use such software in the form in which it is embedded in the EVSE on the delivery date for use in conjunction with other parts of the EVSE on the condition that the EVSE shall be used for its intended purpose only. Nothing contained in this Section shall be construed as an assignment or transfer of any copyright, design right or other intellectual property rights in such software, all of which rights are owned by the ECOtality. 9. Confidential Information 9.1. All nonpublic information that ECOtality provides to Charging Site Host or that Charging Site Host acquires from any source in connection with this Agreement shall be deemed to be ECOtality's confidential information ("Confidential Information") unless and until ECOtality specifically authorizes Charging Site Host in writing to treat the information as public. Confidential Information includes: (a) any reports, specifications, know-how, strategies or technical data, processes, business documents or information, market research or other data, customer or client lists, and all other information concerning the business and affairs of ECOtality that are owned, used, or possessed by or for the benefit of ECOtality; (b) ECOtality intellectual property; and (c) all confidential information or materials obtained by Charging Site Host from a third party in connection with performance of the Services, unless and until ECOtality specifically EV Project Charging Site Host Agreement , Rev'd Date:8.12.11 Page 4 of 10 authorizes Charging Site Host in writing to treat the information as non-confidential. Confidential Information does not include: (i) information in the public domain through no fault or breach of this Agreement by Charging Site Host; (ii) information previously and lawfully known by Charging Site Host prior to disclosure by'ECOtality; (iii) information rightfully learned from a third party not under restriction of disclosure as evidenced by Charging Site Host's written records or (iv) information that is independently developed or acquired by Charging Site Host without reliance on any of ECOtality's Confidential Information. Charging Site Host shall not publish, release, disclose, or announce to any member of the public, press, official body, or other third party any Confidential Information, or use any of it for Charging Site Host's own purposes or for the purposes of a third party, without the prior written consent of ECOtality (which may be withheld by ECOtality in its sole discretion), except disclosures required by law. 9.2 Charging Site Host shall not make copies, reproductions, abstracts or excerpts of the Confidential Information in whole or in part, except as necessary to perform the Services. All copies, reproductions, excerpts or abstracts are deemed to be Confidential Information to the same extent as any originals. Upon termination of business relations between the Parties, Charging Site Host agrees to return to ECOtality all written or other physical embodiments of the Confidential Information. 9.3 If Charging Site Host receives any subpoena or court order requiring disclosure of Confidential Information or otherwise believes in good faith that a disclosure of Confidential Information is required by law, Charging Site Host shall immediately notify, ECOtality. Charging Site Host shall, at ECOtality's direction, cooperate fully with ECOtality in challenging any subpoena or court order requiring the disclosure of Confidential Information. If required by ECOtality, Charging Site Host shall require each person or entity to which Confidential Information is provided to execute a certification that the person or entity understands the limitations on disclosure and use and will maintain the confidentiality of the Confidential Information and not use it other than as contemplated by this Agreement. Unless the Parties agree otherwise, the confidentiality and other obligations imposed by this Section shall survive for a period of three years after termination or expiration of this Agreement pertaining to the Confidential Information. 10. Use of Mark/Advertising Charging Site Host is hereby granted a non-exclusive, royalty-free license to use during the term of this Agreement, the trademarks, service marks, and trade names used by ECOtality in connection with the EVSE, provided, however, that Charging Site Host shall submit any materials using the ECOtality trademarks, service marks, and trade names for prior written approval by ECOtality. While such marks and names may be modified by ECOtality during the term of this Agreement, Charging Site Host agrees that it will not modify the marks or names in any way without the express written permission of ECOtality. Further, the permission to use the ECOtality marks and names is expressly limited to uses necessary to the performance of Charging Site Host's obligations under this Agreement, and Charging Site Host hereby admits and recognizes that ECOtality or its parent company is the exclusive owner of such marks and names, as well as the renown of the marks and names of ECOtality, and their affiliates throughout the world. Charging Site Host agrees not to take any action inconsistent with ECOtality's exclusive ownership of such marks and names. 11.Termination of this Agreement 11.1 Without Cause: This Agreement may be terminated by ECOtality in writing to the Charging Site Host, without cause, at any time and for any reason, including the termination of the EV Project or a reduction in EV Project funding, whereupon the Parties shall be fully released from their respective duties, rights, obligations and liabilities under this Agreement except as provided below. EV Project Charging Site Host Agreement Rev'd Date:8.12.11 Page 5 of 10 11.2 For Cause: This Agreement may be terminated in writing by either party for cause if either party violates any term of this Agreement and fails to cure the same within ten (10) days of receiving written notice of such default. Upon such termination of this Agreement for cause, as its sole and exclusive remedy,' ECOtality shall have the right, but not the obligation, to disable or remove (at its sole cost and expense) any or all of the EVSE installed at the Location and terminate services to Charging Site Host's. Removal of EVSE includes site restoration to a safe and reasonable condition, but does not include the responsibility to restore the site to the same condition as prior to the installation of the EVSE. In the event that ECOtality does not elect to remove the EVSE within thirty (30) days following such termination, the EVSE shall be deemed abandoned by ECOtality and Charging Site Host shall possess all rights, title, and interest in and to the same. 12.EVSE Maintenance Should the EVSE require maintenance during the Term, Charging Site Host must immediately call the toll-free number listed on the EVSE and report the maintenance requirement to ECOtality. ECOtality will repair or replace, at ECOtality's option, the EVSE or part(s) or component(s) thereof. ECOtality will repair or replace the-EVSE at no cost to the Charging Site Host. ECOtality will not be responsible for EVSE damage or failure resulting from Charging Site Host misuse, alteration, accident or repairs/maintenance not performed by ECOtality or its authorized representatives. Repair or replacement of the EVSE for any of these causes shall be at the cost of the Charging Site Host. ECOtality shall have no responsibility for the EVSE, and makes no warranties with respect thereto, following the Term or early termination of this Agreement. 13.Insurance Through the term of this Agreement, the EVSE is insured by ECOtality under its general liability insurance policy. Additionally, ECOtality shall maintain commercial general liability insurance of not less than Two Million Dollars ($2,000,000) per occurrence for bodily injury and property damage related to operation of the EVSE. 14.Governing Law This Agreement shall be governed by, construed and enforced in accordance with the laws of the State of Arizona, without reference to its conflict of law rules. Each of the party's consents to the exclusive venue and personal jurisdiction of the courts located in Maricopa County, Arizona. 15.113ispute Resolution Except where necessary to seek injunctive relief to prevent or enjoin loss or harm to Intellectual Property or Confidential Information, any dispute arising out of or relating to this Agreement shall be subject to mandatory confidential mediation for a period of up to thirty days, unless extended mutually by the Parties, by a neutral third party mediator acceptable to both Parties. Any dispute not resolved by such mediation, arising out of or relating to this Agreement shall be subject to final and binding arbitration under the then-current Commercial Arbitration Rules of the American Arbitration Association; provided that the arbitrator(s) shall be neutral and shall be chosen from a panel of arbitrators knowledgeable in the business of microelectronics or electronics manufacturing. The arbitration shall be held in Phoenix, Arizona, unless otherwise mutually agreed by the Parties. The arbitrator(s) shall not have the power to award punitive or exemplary damages, or any damages which are disclaimed or waived in this Agreement. The decision and award of the arbitrator(s) shall be final and binding, and the award so rendered may be entered in any court having jurisdiction thereof. Where it is necessary for a Party to seek injunctive relief to prevent or enjoin immediate and irreparable loss or harm to Intellectual Property or Confidential Information, ECOtality and Charging Site Host hereby irrevocably and unconditionally submit to the jurisdiction of the courts of the State of Arizona or the United States District Court for the District of Arizona and all courts competent to EV Project Charging Site Host Agreement Rev'd Date:8.12.11 Page 6 of 10 hear any appeal therefrom. Nothing contained herein shall be deemed to waive arbitration for any claim other than injunctive relief to the sole extent described herein. 16.Indemnification Each Party ("Indemnifying Party") shall defend, indemnify and hold the other Party and its Affiliates, and any and all of its and their respective officers, directors, shareholders, employees, agents and representatives, and any and all of its and their assigns, successors, heirs, and legal representatives, harmless from and against any and all claims, demands, litigation, settlements, judgments, damages, liabilities, costs, and expenses (including, but not limited to, reasonable attorneys' fees) incurred by the other Party arising directly or indirectly out of a breach of any representation, warranty or covenant of the Indemnifying Party hereunder. The Indemnifying Party shall defend the Party at the Party's request, against any such liability, claim, or demand. The Party agrees to promptly notify the Indemnifying Party of any written claim or demands against the Party for which the Indemnifying Party is responsible hereunder. 17.1-I1MITATION OF LIABILITY EXCEPT FOR THE WARRANTIES STATED HEREIN FOR THE CHARGING SITE HOST, NO WARRANTY, CONDITION OR REPRESENTATION, EXPRESSED, IMPLIED, ORAL OR STATUTORY, IS PROVIDED TO THE CHARGING SITE HOST OR ANY THIRD PARTY, INCLUDING, WITHOUT LIMITATION, ANY WARRANTY, CONDITION OR REPRESENTATION: (A) OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSr,,. SATISFACTORY QUALITY, OR ARISING FROM A COURSE OF DEALING, ` -USAGE, OR TRADE PRACTICE; (B) THAT THE PRODUCTS WILL BE FREE FROM INFRINGEMENT OR VIOLATION OF ANY RIGHTS, INCLUDING INTELLECTUAL PROPERTY RIGHTS OF THIRD PARTIES; OR (C) THAT THE OPERATION OF ANY SOFTWARE SUPPLIED WILL BE UNINTERRUPTED OR ERROR FREE. THIS DISCLAIMER AND EXCLUSION SHALL APPLY EVEN IF THE EXPRESS WARRANTY HEREIN FAILS OF ITS ESSENTIAL PURPOSE. THE CHARGING SITE HOSTS SOLE AND EXCLUSIVE REMEDIES HEREUNDER AND THE ONLY LIABILITY OF ECOTALITY IS EXPRESSLY LIMITED TO THE TERMS OF THE AGREEMENT. ' NEITHER PARTY SHALL BE LIABLE TO THE OTHER PARTY, OR ANY THIRD PARTY, FOR ANY OTHER SPECIAL, CONSEQUENTIAL, INCIDENTAL, EXEMPLARY OR `INDIRECT COSTS OR DAMAGES, INCLUDING WITHOUT LIMITATION, LITIGATION COSTS, LOSS OF DATA, PRODUCTION OR PROFIT ARISING FROM ANY CAUSE WHATSOEVER, REGARDLESS OF THE FORM OF THE ACTION, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY OR OTHERWISE, EVEN IF ADVISED OF THE POSSIBILITY OF $UCH COSTS OR DAMAGES. FOR PURPOSES OF THIS PROVISION, THE PARTY INCLUDES THE PARTY'S DIRECTORS, OFFICERS, EMPLOYEES, AGENTS, REPRESENTATIVES, AFFILIATES; SUBCONTRACTORS AND SUPPLIERS. NOTWITHSTANDING ANYTHING HEREIN TO THE CONTRARY, ANY CLAIMS FOR DAMAGES BY EITHER PARTY ARISING UNDER OR IN CONNECTION WITH THIS AGREEMENT SHALL BE LIMITED TO ACTUAL RECOVERIES UNDER SUCH PARTY'S INSURANCE POLICIES. 18.Notices All notices given under this Agreement (each, a "Notice") shall be in writing and delivered to the notice addresses of the parties as applicable, by one or more of the following methods, (i) given by certified mail, postage prepaid, return receipt requested, and is deemed given on the third (3rd) business day after the date of posting in a United States Post Office, (ii) given by a nationally recognized overnight courier and is deemed given one day after delivery to the overnight courier, or (iii) given by personal delivery and is deemed given upon receipt by the notified party. At any time, either party may designate in writing to the other party a different notice address. EV Project Charging Site Host Agreement I Rev'd Date:8.12.11 Page 7 of 10 19.Changes This Agreement cannot be modified or amended except by a written instrument signed by the Parties. 20.Waiver No waiver by either Party of any breach, default or violation of any term, warranty, representation, agreement, covenant, condition or provision of this Agreement will constitute a waiver of any subsequent breach, default or violation of the same or other term, warranty, representation, agreement, covenant, condition or provision of this Agreement. 21.Assignment This Agreement shall inure to the benefit of, and be binding upon, the Parties hereto and their respective successors, and permitted assigns. This Agreement may be assigned by either party only with the prior written consent of the non-assigning party, which consent shall not be unreasonably withheld or delayed, except the rights and obligations of either party may be assigned-to another entity in connection with reorganization, merger, consolidation, acquisition, divestiture, or other restructuring. Any assignment which does not satisfy the requirement of the preceding sentence shall be null and void. 22.Survival Of Obligations And Liabilities Termination of this Agreement shall not relieve either party of any obligation under this Agreement which expressly or by implication survives' termination of this Agreement including its obligations under the following section headings: Insurance, Indemnification, Limitation of Liability, Confidential Information, Governing Law, and Dispute Resolution. The invalidity, illegality or unenforceability of any one or more provisions of this Agreement will not affect or impair the validity, legality or enforceability of the remaining provisions, which will remain in full force and effect. 23.Entire Agreement, Relationship .This Agreement contains the entire agreement and understanding between the parties relative to the subject matter herein, and supersedes any prior agreements and understandings between the parties relating to such subject matter, whether verbal or written. This Agreement may be executed in one or more counterparts each of which shall be deemed an original, but all of which shall constitute one and the same document. The parties agree that signatures transmitted by facsimile or e-mail (electronically scanned) shall be binding as if they were original signatures. IN WITNESS WHEREOF, the parties have caused this Agreement to be executed by their duly authorized representatives. Electric Transportation EV Project Charging Site Host Engineering Corporation dba ECOtality North America By: By: Name: Name: Title: Title: Date: Date: EV Project Charging Site Host Agreement Rev'd Date:8.12.11 Page 8 of 10 ATTACHMENT A Additional Installation Addresses (If Applicable) EVSE (_) WE-301(ic (_) PE-301(ic Installation Address: City, State, Zip: County: Electrical Utility: EVSE (_) WE-30Kic (_) PE-301(ic Installation Address: City, State, Zip: County: Electrical Utility: EVSE (_) WE-301(ic (_) PE-301(ic Installation Address: City, State, Zip: County: Electrical Utility: EVSE (_) WE-30Kic (_) PE-301(ic Installation Address: City, State, Zip: County: Electrical Utility: Special Instructions (If Applicable) EV Project Charging Site Host Agreement Revd Date:8.12.11 Page 9 of 10 ATTACHMENT B EV Project Charging Site Host Agreement Rev'd Date:8.12.11 Page 10 of 10 . , ,. . ._ � . , , - , , " � � . , ; �� ;�5 -;� ,, . - ; ; _ -; , - , ; � � ; j �Yy1�Yt1iN� �;�' ` ; ' / / I 1 / � 1 _ � � \ � w � i j � I ''� ' i I /I -�� _ r i -���� i �� �`\� 1 %r% ` `�� �i � ``r I � � ; - rr ��% �� � r :r �, i/r ;'' � � 1 f 1 air ,: �; _ .. �, „r �^ y .r `` a ..�. j>r i/ �y� � � its i r i� � r r r i i <�,_ r r i i �r �` rr V � r� i</ r � � _ _ __ ___ rr � ty. rr -____ _� 'i,r r k+, �� _ D i i '`\\ .��• ` `_ i �� `�� �� `��` � •�� _ 1 � yyr grri �i \ 4 rr. fir. �,rtg3:y R y,�r�ri � T /� Simply smarter. b1hk Level 2 Pedestal EVSE Simply Smart Pedestal Design Electric Vehicle Supply Equipment (EVSE) provides convenient means to charge electric vehicles. Level 2 charging (240 volt AC input) is the primary and preferred method for charging in residential and public locations. The ECOtality design provides intelligent, user-friendly features to easily and safely charge electric vehicles Benefits of ECOtality's Unique Binary Design • Dramatic, timeless, stylish appearance €e • Ease of installation • Specified advertising space on pedestal • Convenient cable management for long reach and storage between uses • Connector holster for protection and storage • Intuitive connector docking • Selective height design for convenient compliance with ADA requirements • 360' beacon light for easy woyfinding J1772 Standard EV Connector The SAE J1772 is the standard for electric vehicle charging in the United Staies. • Ergonomic design • Prevents accidental disconnection • Grounded pole- first to make contact, lost to break contact • Designed for over 10,000 cycles • Can withstand being driven over by a vehicle • Safe in wet or dry use Energy Meter • Internal meter to monitor energy and demand usage • Supports energy usage data evaluation • Supports electric utility EV billing when certified to ANSI 12.20 and IEC standards Touch Screen �I • Convenient, user-friendly touch screen display ' • Charge status and statistics • find charging stations • Status messages delivered to user's smart phone Learn more at BlinkNetwork.com or ECOtalityNA.com I ' I r d Y" y4IL'Y Proven technology and reliable safety , DtaI ity Features Additional Features • Charge circuit interruption device (CCID) with automatic test • Smart Phone Applications for status • Ground monitoring circuit charges and notification of completion • Nuisance-tripping avoidance and auto re-closure or interruption of charge • Cold load pickup (randomized auto-restart following power outage) • Controllable output to support utility • Certified energy and demand metering demand response requests • .Wireless IEEE 802.1 lg • Revenue systems support • LAN capable • Multiple input current settings to • ZigBee SEP 1.0 capable conveniently accommodate electric • AMI interface capable _ service capabilities • Web-based bi-directional data flow • Communication systems, multiple modes • Cord'management system of communications including wireless, cellular, LAN and Zigbee ECOtality's Blink Level 2 Electric Vehicle Supply Safety Equipment (EVSE) Specifications • Interlocks with EV drive system so EV Input Voltage 208 VAC to 240 VAC +/- 10% cannot drive when connector'is inserted in vehicle inlet Input Phase Single • De-energizes EVSE if connector and Frequency 50/60 Hz cable are subjected to strain Input Current 30 Amps (maximum); 12A, 16A,24A available • Charge current interrupting device Breaker Size 40 Amps; settings at 15A/20A/30A available (CCID) with automatic test feature for personal protection Output Voltage 208 VAC-240 VAC +/- 10°I° • Connector parts are de-energized until Output Phase Single latched in vehicle inlet Pilot SAE J 1772compliont • Meets all National Electric Code Connector/Cable SAE J1772compliont; UL-rated at 30A maximum requirements Cable Length 18 feet (estimated) Exterior Dimensions Pedestal: 66" H x 20" W x 17" D Standards and Certifications Temperature Rating -22°F (-30°C) to +122° F (+50°C) • SAE 11772 compliant Enclosure NEMA Type 3R; sun-and-heat-resistant • NEC article 625 electric vehicle charging system Simply smarter. b1hok Level 2 Wall Mount Charger Simply Smart Wall Mount Design Electric Vehicle Supply Equipment (EVSE) provides the transfer of electrical energy from the utility to the vehicle. Level 2 charging mom (240 volt AC input) is the primary and preferred method for charging vehicles in residential and commercial facilities. The ECOtolity design provides intelligent user-friendly features to easily and safely charge electric vehicles. Benefits of ECOtality's Unique Binary Wall Mount Design • Simplifies the installation process • Convenient configuration for a wide variety of physical layouts • Easy to use, ADA compliant • Convenient cable management for long reach and storage r cei between uses • Connector holster for protection and storage • Intuitive connector docking J1772 Standard EV Connector The SAE J1772 is the standard for electric vehicle charging in the United States. • Ergonomic design • Prevents accidental disconnection • Grounded pole-first to make contact, last to break contact • Designed for over 10,000 cycles • Can withstand being driven over by a vehicle • Safe in wet or dry use Touch Screen • Convenient, user-friendly touch screen display • Charge status • Charge statistics and history • Easily programmable start/stop timing allows coordination with electric utility on/off peak time of use rates • Find charging stations away from home- Not part of the EVSE UI Energy Meter • Internal meter to monitor energy and demand usage • Supports energy usage data evaluation • Supports electric utility EV billing when certified to ANSI 12.20 and IEC standards • Tamper-evident seal placed in highly visible location Learn more at Blink Network.com or ECOtafityNA.com 1 wt � ✓". y,5i Proven technology and reliable safety C° 0tality Features Additional Features • Charge circuit interruption device(CCID) with automatic test . Smart Phone Applications for status • Ground monitoring circuit charges and notification of completion • Nuisance-tripping avoidance and auto re-closure or interruption of charge • Cold load pickup (randomized auto-restart following power outage) • Controllable output to support utility • Certified energy and demand metering demand response requests • Wireless IEEE 802.119 • Multiple input current settings to • LAN capable conveniently accommodate electric • AMI interface capable service capabilities • Web-based bi-directional data flow Communication systems, multiple modes„ • Cord management system of communications including wireless, cellular, and LAN ECOtality's Blink Level 2 Electric Vehicle Supply Safety Equipment (EVSE) Specifications • Interlocks with EV drive system so EV Input Voltage 208 VAC to 240 VAC +/- 10% cannot drive when connector is inserted n vehicle inlet Input Phase Single • De-energizes EVSE if connector and Frequency Hz De-energizes cable are subjected to strain Input Current 30 Amps (maximum); 12A, 16A, 24A available . Charge current interrupting device Breaker Size 40 Amps; settings at 15A/20A/30A available (CCID) with automatic test feature for Output Voltage 208 VAC-240 VAC +/- 10% personal protection Output Phase Single • Connector parts are de-energized until Pilot SAE J1772{ompliant latched in vehicle inlet Connector/Cable SAE J 1 772-compliont; UL-rated at 30A maximum • Meets all Notional Electric Code requirements Cable.Length 18 feet (estimated) Exterior Dimensions _Wall Mount: 18" W x 22" H x 5-9/16" D Standards and Certifications Cord Mount: 18" Diameter . • SAE J1772 compliant Temperature Rating -22o F (-30°C) to +122° F (+50o C) • NEC article 625 electric vehicle Enclosure NEMA Type 3R; sun-and-heat-resistant charging system Mounting Wall-mount or pedestal • UL and ULc to 2594 CITY OF ASHLAND Council Communication Approval of an Agreement with CORP to Improve the Hersey/Laurel Rail Crossing Meeting Date: December 6, 2011 Primary Staff Contact: James Olson Department: Public Works/Engineering E-Mail: olsonj(ashland.or.us Secondary Dept.: Community Development Secondary Contact: Michael R. Faught Approval: Larry Patterson Estimated Time: Consent Agenda Question: Will the Council approve an agreement with Central Oregon and Pacific Railroad, Inc. (CORP) authorizing construction of crossing improvements at the Hersey/Laurel rail crossing? Staff Recommendation: Staff recommends approval of the attached agreement between CORP and the City to improve the rail crossing at Hersey and Laurel Streets. Background: Summary The Hersey/Laurel rail crossing improvement is the final phase of the Laurel Street Safe Routes to School project. The first phase saw the construction of concrete sidewalks on the east side of Laurel Street from Hersey Street to Randy Street. This concluding phase of the project will improve the rail crossing by: • Widening the crossing to provide bike lanes and sidewalks over the tracks • Provide a smooth pre-cast concrete crossing surface for vehicles, bicyclists and pedestrians • Provide channelization of vehicle routes to improve pedestrian and bicycle safety • Provide for the future installation of automated crossing gates The work of installing the concrete crossing panels can only be done by CORP and its authorized contractor, however all costs must be home by the City. The attached agreement addresses the work to be done by CORP and the City's financial obligations for the work. Proiect Funding The Laurel Street Safe Routes to School Project is financed through Fund Exchange Agreement No. 26612 which was approved by the Council on May 4, 2010. A fund exchange is where federal dollars are exchanged for state dollars at a 94% exchange rate. Fund Exchange Agreement No. 26612 will exchange $730,000 Surface Transportation Program (STP) funds for $686,200 in state funds for this work. The Laurel Street sidewalk portion of the project is now complete with a total final cost of$209,000 leaving $477,200 for the rail crossing portion of the work. The estimate of cost for the rail crossing improvement is as follows: Page I of 2 Imo, CITY OF ASHLAND • CORP costs (per agreement) $215,418.74 • Additional CORP construction costs 13,581.26 • Engineering costs (OBEC Engineers) 26,000.00 • Construction costs (City contract) 220.000.00 TOTAL $475,000.00 Fund Exchange Agreement Of all the grant programs, the fund exchange program provides the greatest degree of flexibility and local control. The project is designed by the City (or its contractors) to City standards which can differ from ODOT or federal (AASHTO) standards. The project is bid, administered and constructed by the City (or its contractors). Fund exchange grants are a reimbursable-type grant under which the City's expenses are reimbursed through ODOT on a quarterly basis. Funds are immediately available and the agreement specifies that this project be completed by May 31, 2012. Related City Policies: By the authority granted in Oregon Revised Statute (ORS) 190.110, 366.572 and 366.576, the City and State may enter into cooperative agreements for the performance and funding of work on certain types of improvement projects with the allocation of costs to be mutually agreed upon. Council Options: • The Council may approve the agreement with CORP authorizing the construction of the Hersey/Laurel rail crossing' • The Council may reject the fund agreement with CORP Potential Motions: -" • Move to approve the agreement with CORP authorizing the construction of the Hersey/Laurel rail crossing • Move to reject the agreement with CORP for the construction of the Hersey/Laurel rail crossing Attachments: 1. Vicinity Map 2. Photos 3. Agreement Page 2 of 2 �r, 0 r-,O N 5 'QN N33N]NVWIOy r - ' a � u y z y i' s. m 'AV NIVINOOW - '15 Mtl0 i- N � J z j�. �• p €ers Y �22�yyqq �"FC2l N p O L U C 0 3 � N 2 Q ry 1, 1 t 3 k � t z r-5 x a y M � y rM a .sr�y,r 9 m J Mg a£ 1 � II C � e5 R I( � r 1 h 6 $3 �e¢G 4y mom EMU v pp �`3ac I�� I Y z, i t till t�'SF"t: .f tP s F a *` jy ��E Tk�" ° +� •y A .]�SA�,?'-- Yom, ARM t - ° s1 `r�a•`4-�zr�'y riz,' 10i'�J,} Pz.fl�'.�tF' + { rvJ r _ rt�.'.� :•J t t � n AK _ 6 ' O twox'^�Ki�" t, CID a � w "C( sC".. ' 3 F xC 1M't 'Y 3i <s.{eF •�'4 l O]t ..k. A -�+-.op ^,t ! sK •. �xr 7 �d`M ,. Y"�''.'�'e4"yja„�A ..S 1P9� 'v x •Vr- 'fit M"TK.f°Y•V '"'�t htk ' i �, h�1..e` � r _ +����1��'Yi3'��•` �,�j`FV y r y,�+ �ir���ct'iry� p , - K •x-5'1 G4 You. `3� y, --tZ V4 .. �4# t Y°YKr *4'.�,"'✓� t .txn.n - z -n\$F�g4�'2•A � ;� v6• .i``A-K2js�t.ar'Ky i K ;.° t. °t Ys'2�"F��' �. Ni Iq: Now Toll _(q�� �. 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Public Road Improvement 11/01/11 Estimated Costs Folio Approved-A VP Law Improvements to Existing Public Road At Grade Crossing For Laurel Street,DOT 756221S M.P. 429.69 Siskiyou Subdivision Ashland,OR THIS AGREEMENT, executed in duplicate this day of , 2011 by and between CENTRAL OREGON AND PACIFIC RAILROAD COMPANY, a Delaware corporation (hereinafter the "Railroad"),and CITY OF ASHLAND, a municipal corporation of the State of Oregon(hereinafter the"Political Body"),WI'INESSETH: RECITALS: The Political Body has requested the Railroad to improve the existing Laurel Street crossing, at grade, along, over and across the Railroad's track and right of way at Mile Post 429.69, Siskiyou Subdivision, DOT No. 756221 S, in City of Ashland, Jackson County, Oregon to which the Railroad is agreeable, but solely upon terms-and conditions hereinafter set forth. AGREEMENT: -. NOW-THEREFORE, in_ consideration of-.the.-premises, and- of the promises and . conditions hereinafter set forth,the parties hereto agree as follows: The Railroad shall furnish all labor;:malerial;-equipment and supervision for, and shall (a) remove the.existing asphalt crossing, (b) install a [ 162.5 ft. +_ precast concrete -- crossing, (c) field weld rail, (d) relay-track at crossing with 136## rail, (e) renew the .: . crossties, and (f) surface the track with new'ballas[], all at the intersection of the Railroad's main line Siskiyou Subdivision with E. Laurel Street at Mile Post 429.69 in Ash land, Jackson County, Oregon, as shown generally on Political Body's print sheet No._3_,marked Exhibit A,hereto attached and hereby made a part hereof, 2. The Political Body agrees to reimburse the Railroad for one hundred percent(100%) of Railroad's actual labor and material costs associated with the work and materials described in Section.1 above. The Railroad estimates such cost to be Two Hundred Fifteen Thousand Four Hundred Eighteen & 74/100 Dollars ($_215.418.74 )- as set forth in Estimate dated 02/08/2011_marked Exhibit B, hereto attached and hereby made a part hereof. During the performance of such work the Railroad will provide progressive billing to Political Body based on Railroad's actual costs. Actual costs to the Railroad shall include customary additives to materials, services and labor provided by _ the Railroad. Within 120 Days after Railroad has completed its work,.the Railroad will submit a final billing to Political Body for any balance owed..Political Body shall pay the Railroad within thirty(30)days of its receipt of all bills submitted by the Railroad. 3. The Railroad,at its cost,shall maintain the crossing between the track tie ends. If, in the future,the Political Body elects to have the surfacing material between the track tie ends replaced with paving or sonic surfacing material other'tltan timber planking, the Railroad, at the 1 Public Rood Improvement 11/01/11 Estimated Costs - Fam Approved-AVP law Political Body's expense,shall install such replacement surfacing_ 4. The Political Body, at its sole cost and expense, shall provide any/all traffic control including fall road closure, barricades, and all detour signing for the crossing work, provide all labor,material and equipment to install concrete or asphalt street approaches, sawcut roadway, and if required, will install advanced warning signs, and pavement markings in compliance and conformance with the Manual on Uniform Traffic Control Devices. S. If Political Body's contractor(s) is/are performing any work described in Section 4 above, then the Political Body shall require its contractor(s) to execute the Railroad's standard and current form of Contractor's Right of Entry Agreement. Political Body acknowledges receipt of a copy of the Contractor's Right of Entry Agreement and understanding of its terns, provisions, and requirements, and will inform its contractor(s) of the need to execute the Agreement. Under no circumstances will the Political Body's contractor(s) be allowed onto the Railroad's premises without first executing the Contractors Right of Entry Agreement. 6. _ Fiber optic cable systems may be buried on the Railroad's property. Protection of the fiber optic cable systems is of extreme importance since any break could disrupt service to users resulting in business interruption and loss of revenue and profits. Political Body or its contractor(s)shall telephone the Railroad during. normal business hours (7:00 a.m,to 9:00 p.m, Central Time, Monday through Friday, except holidays) at 1-800-336-9193 (also a 24- hour number, 7 day number for emergency calls)to d_etermine if fiber optic cable is buried anywhere on the Railroad's premises to be used by the Political Body or its contractor(s). if it is, Political Body or its contactor(s) will telephone the telecommunications company(ies) involved, arrange for a cable locator, and make arrangements for relocation or other protection of the fiber optic cable prior to beginning any work-on the Railroad's premises. - 7. This Agreement shall commence upon execution of this Agreement_ by both parties and shall continue for_200_calendar days,subject to prior termination by either party for default by the other. 8. The Political Body,for itself and for its successors and assigns,hereby waives any right of assessment against the Railroad, as an adjacent property owner, for any and all improvements made under this agreement. 9. Covenants herein shall inure to or bind each party's successors and assigns; provided, no right of the Political Body shall be transferred or assigned, either voluntarily or involuntarily,except by express written agreement acceptable to the Railroad. 10. The Political Body shall, when retuning this agreement to the Railroad (signed), cause same to be accompanied by such Order, Resolution, or Ordinance of the governing body of the Political Body, passed and approved as by law prescribed, and duly certified, evidencing the authority of the person executing this agreement on behalf of the Political Body with the power so to do,'and which also will certify that funds have been appropriated and are available for the payment of any sums herein agreed to be paid by Political Body. 2 Public Road Improvement 11/01/11 Estimated Costs Form Approved-AVP Law IN WITNESS WHEREOF,the parties hereto have duly executed this Agreement as of the date and year fast hereinabove written. CENTRAL OREGON AND PACIFIC RAILROAD By. Title: ATTEST: CITY OF ASHLAND By- City Clerk Title: ,. Pursuant to Rcsolution/Order Dated ,2011 hereto attached. 3 Public Road Improvement 11/01/11 Estimated Costs Fom Approved-AVP Law Exhibit A CORPGC10015 Grade Crossing Surfacing Reconstruction MP.C-029.69 Ashland,OR Print Date:04/12/2011 ft a s�t� �- {iq . OCC:� O E C C C O O S00 O 00 STwxlt•aa9a .ICI ew w . $,®o II ����'v� � All t lic rx3e1s Henri\ \ „.. ro �. �IfG.Y mum IMYILO H i qY = a Public Road Improvement 11/01/11 Estimated Costs Form Approved-AVP law Exhibit B CORPGC10015 Crossing Surfacing-Cost Estimate MP.C-429.69 Ashland,OR Dated:02/08%2011 . Edlrmk w:Trsrfs oaBerm„ CENTRAL OREGON S PACIFIC RAILROAD (CORP) ASR U,(Jackson).OR Lame)d Mersey Stre[t pOtt:] ;S W IRpbn R MAOY:CORPOC'Ms A RAW clan Ak"SuMl,klm xplM.a:VF2M OZ128B Smnmery cROw.m�wAroexB srsreu BBm (Naaku a.,;qt rRasnw rod,nw�an.mm...q eN,RNr� CROSSIRORESURFAMG y1Pa,T}p,ty (hclW[i tlh[Ig{a¢]ras[wn.O[a,ravlemis,aA'aaWlponl 1 KGRAMANORB BMAnOH }6N (HEtlnM hvyt ar{uslm,l4a+r,mlvanr stlmlalUNnl IGMMOENOHEER= U.'MIM IY[hM RAIIAO#1 LiLV bflevefr✓iJ E� e[m]iNbvYOm.FiM lruy¢I'vs ilE MmlunlM LaYrI COHIRACTFNOWEENNO,, nyry){ - '- (Ye40es('.ONIRACTUWIn all Ergrtierrrp,e6ercy CUwpnalrp[anORgMM.wpenw0l nnE Ireanna9xmwleamrtrmion'Frtgn.ve`Jgva9CNr - . Be.NaNwaac'ndmr meal PttH1NE REMVAI y0.01 , INdrq[a aA Riilmi0 PoI[Irc RCna+ir lNrytt rcl lrelrncf N dM[wlal Ac towe�6ERwcE sM1Op . IYeaOef aY Fbve Sturm Olv(es rd FNmm In dhu eau) S VAOE ' 1!clGla ell5)Aageallafrill .ER JN—apd-RquNW1 _ 1S.WLf0 FlepArO Server'66ry a151 Vtl W pr trT/�510$O]W TOTALE31nWi COST f211,Y1B.)e GTE 6A it RESPONBIBIE PM : brre�� eArtber.lVOi16p fLUacf Jlm Olwn NOfE: ilrs[alnek fmfiJRmru�ree W:EWbiyc lrunll'e Nll tlealmala C CITY OF ASHLAND Council Communication Legal Representation by David Lohman on Mt. Ashland Ski Area Matters Meeting Date: December 6, 2011 Primary Staff Contact: David Lohman Department: Legal Department E-Mail: david.lohman @ashland.or.us Secondary Dept.: None Secondary Contact: None Approval: Larry Patterson Estimated Time: Consent Question: Shall the City Council agree to legal representation of the City by David Lohman on matters related to the Mount Ashland ski area? Staff Recommendation: Staff recommends Council authorize the Mayor to provide such written consent on behalf of the City. Background: City Attorney David Lohman was formerly a partner at the law firm of Huycke, O'Connor, Jarvis & Lohman, LLP. Another partner in that firm represented Mt. Ashland Association ("MAA") in ML Ashland Association v. City of Ashland. Although Lohman did not participate in any way in the representation of MAA and-was not privy to any confidential information about the association, MAA was a client of the firm and is nominally Lohman's former client, as defined in the Oregon Slate Bar's Code of Professional Responsibility. Because David Lohman has no confidential information that could be used in the future to the detriment of MAA, the association has agreed orally to sign a written consent to such representation, thereby waiving any actual or perceived right to object to David Lohman's representation of the City in future matters involving the Mt. Ashland ski-area. Similarly, the City is being asked in this agenda item to formally consent to such representation-by David Lohman notwithstanding his former law partner's legal work on behalf of MAA. The purpose of these mutual acknowledgements is to put to rest in advance any possible future questions about undisclosed advocacy on behalf of Lohman's current client that is adverse to his nominal former client, or vice versa. Related City Policies: Not applicable. Council Options: 1) Authorize the Mayor to sign consent to legal representation of the City by David Lohman on matters related to the Mount Ashland ski area, notwithstanding his former law partner's advocacy for MAA. 2) Decline to take action on this agenda item. Potential Motions: Motion to authorize the Mayor to provide such written consent on behalf of the City. Attachments: None Page 1 of 1 CITY OF ASHLAND Council Communication Approval of a Special Procurement Contract with GE Water and Process Technologies for Purchase of Wastewater Membrane Filters Meeting Date: December 6, 2011 Primary Staff Contact: James H. Olson Department: Public Works E-Mail: olsonj @ashland.or.us Secondary Dept.: Administration Secondary Contact: Scott A. Fleury Approval: Larry Patterson Estimated Time: Consent Question: Will the Council, acting as the local contract review board, approve a special procurement contract with GE Water and Process Technologies for the purchase of new wastewater membrane filters in the amount of$480,203.00? Staff Recommendation: Staff recommends that Council approve the special procurement contract with GE Water and Process Technologies in the amount of$480,203.00. Background: The Waste Water Treatment Plant, as part of its routine maintenance is due to replace a portion of the membrane filtration system. The membranes have an expected life of ten years; we have come to the end of that life cycle. In-order to stay in compliance with the terms of the National Pollutant Discharge Elimination System(NPDES) permit, replacement of a portion of the membranes must take place. As directed at the June 15, 2010 Council meeting, staff worked with input from Keller Associates, a waste water engineering firm to develop a replacement plan for the membranes. This replacement cycle allows the Waste Water Treatment Plant to get the maximum life out of the membranes while reducing the budgetary impact of replacing the entire system at one time. Rather than replace the entire system at once, one third of the system will be replaced at a time, this will allow us to spread out the replacement over the course of three years. The membrane system is a critical portion of the treatment plant process. The City has a regulatory requirement to remove phosphorous from the waste water, removal of the phosphorous could not be accomplished without the use of these membranes. The Public Works Department budgeted $515,000.00 for this replacement but were able to get a lower than expected price when bidding the new membranes. The quoted price from GE Water and Process Technologies came in at $480,203.00. Action Summary At the June 15, 2010 meeting, the Council approved a contract with Keller Associates to prepare the Wastewater Master Plan. At that meeting Council directed staff to work with the consultant engineer and develop the best strategy to replace failing membranes at the treatment plant. The failing membranes need to be replaced in order to meet regulatory requirements for phosphorous removal. Staff asked Keller Associates to recommend a replacement strategy for the failing membrane filters. Page I of 3 �r, CITY OF -ASHLAND Attachment 1 is the associated memo from Keller Associates that details the two purchase strategies for the membrane filtration system. - • Strategy one: Purchase eighteen new cassettes that would allow four trains to operate at 100% • Strategy two: Purchase nine new cassettes that would allow two trains to operate at 100% . City staff, including Michael Faught, Mike Morrison, David Gies and Scott Fleury discussed directly with Keller the two options and the outcome of the discussion was to use Keller's second option. This option was preferred by City staff to meet both the regulatory requirements and current budget concerns. By only purchasing one new trains worth of membranes and meeting regulatory requirements it gives the City of Ashland the option to phase future purchases of membranes as older ones continue to fail. Keller Associates recommends that prior to purchasing any new membrane filter modules that another evaluation be made to determine viable replacement options. This recommendation of an additional evaluation before further_purchase is meant to deal with the current temperature requirements and the possible solutions. The membrane design could be affected by the temperature management solution the City chooses to proceed with in order to meet the 2014 deadline for temperature compliance. The membranes Keller recommends for purchase are GE ZeeWeed 500c-250 and are directly compatible with the current system. Another manufacturer, Koch produces membrane filters similar to those used by the wastewater treatment plant, but additional studies and pre-design would need to be done in order to verify the membranes would fit into the system without any changes to componentry. Purchase of the membranes opens a 120 day lead time and installation needs to be complete by April 2012 in order to give treatment plant staff adequate time to iron out the treatment process before the membranes are required to go online in May 2012. With the time constraints and required additional studies that would need to be performed in order to determine if the Koch membranes would work within the existing treatment system, the consultant and staff are recommending purchase of the GE membranes. In addition, the membranes supplied by Koch are not equivalent in size; they represent a smaller square-footage area for treatment when compared to the GE membranes the City of Ashland currently uses at the treatment plant. Background In April 2010 The City of Ashland, through the RFP process, selected Keller Associates to develop a new Wastewater Master Plan. As part of the master plan process Keller Associates was asked to develop their recommendation with regards to a purchasing strategy for the Wastewater Treatment Plant membrane filters. The membrane filtration system is used during the May to November period each year to remove excess phosphorous from the wastewater before it is released into Ashland Creek. This phosphorous removal is required as part of the City of Ashland's National Pollutant Discharge Elimination System (NPDES) permit. Phosphorous is a soluble nutrient that most wastewater treatment plants cannot remove. While phosphorus does not pose any health risk to humans and is not toxic to fish, it does cause algal growth, particularly in warm, slow moving waters. Excessive algal growth can impact fish by depleting oxygen and causing fluctuations in PH. To protect the creek, Ashland's wastewater treatment plant was designed to remove phosphorous via the membrane filtration system. The membrane treatment system consists of filtration "modules"; there are 26 "modules" to one "cassette" and ten "cassettes" to one "train". Each train therefore has 260 filtration membrane modules that are used to remove excess phosphorous. The treatment plan currently has four treatment trains. The expected lifespan of the membrane filters is approximately ten years. The Cities treatment plant is Page 2 of 3 �A, CITY OF ASHLAND currently experiencing failures in the membranes thus reducing its ability to meet the permit requirements for phosphorous removal. Budget Summary The City of Ashland budgeted $515,120.00 for purchase of membrane filters in FY 2012. SDC monies will be used for ten percent of the purchase total while the rest of the funds are an internal loan through the equipment fund. The GE quote for replacement of one train's worth of membrane filters is $480,203.00. Table 1. Amount Budgeted $ 515,120.00 GE Quote $ 480,203.00 Amount Under Budget $ 34,917.00 Related City Policies: Council is required to approve special procurement contracts under both ORS 279 B and AMC Chapter 2.50. Council Options: • Council may approve the special procurement of membrane filters from GE Water and Process Technologies • Council may reject the purchase Potential Motions: • Move to approve the special procurement in the amount of$480,203.00; • Move to reject the procurement; • Move to direct staff to Attachments: 1. Keller Associates Memorandum regarding Membrane replacement options 2. GE Water and Process Technologies quote 3. Special procurement documentation Page 3 of 3 �r, CITY OF ASHLAND OREGON Wastewater Treatment Plant Membrane Replacement. Options FINAL MEMORANDUM September 13, 2010 KELLER associates 210055-004 KELLER associates 131 SW 5"Ave. Meridian,ID 83642 20B-288-1992 FINAL MEMORANDUM Date: SEPTEMBER 13, 2010 To: SCOTT FLEURY AND MIKE FAUGHT, CITY OF ASHLAND From: LARRY RUPP Subject: CITY OF ASHLAND WWTP MEMBRANE REPLACEMENT OPTIONS This memorandum summarizes the review of the membrane replacement options for the Ashland Wastewater Treatment Plant (WWTP). The need for this review is due to the concern with the condition of the existing membranes and the need for additional capacity. Below is a summary of items reviewed in providing our recommendation to the City of Ashland. 1. Review the existing membrane system. 2. Review the membrane inspection spreadsheet provided by Ashland staff. 3. Perform a hydraulic analysis to determine other components that may need to be replaced if a higher capacity membrane is installed. 4. Review membrane replacement options from other potential suppliers to determine if a feasible option exists that will fit within the existing system. 5. Review membrane replacement options from Zenon. 6. Provide a recommendation for membrane replacement. In addition to the steps listed above, an attempt was made to review the historical operational data (cleaning intervals, permeability, and turbidity) that are available on ZenoTrac. To date, the ZenoTrac data has not been reviewed. The review is pending based on feedback from Zenon. Depending on the data available, it could be used to recommend a higher or lower flux rate and to better determine if the existing membranes are approaching their existing useful life. EXISTING MEMBRANE SYSTEM The existing membranes have been in operation since May of 2002. Since the original commissioning, an additional 10 % capacity was added in January 2008 by installing membranes similar to the original membranes in the remaining basin area. Current flows indicate the need for additional capacity is approaching. Another concern is the life of the existing membranes. Additionally, the City has a price guarantee for membrane replacement that is due to expire April 4, 2011. Plant staff conducted an inspection of the membranes (See summary of results in Table 1). The inspection revealed that a number of fibers are separating from the urethane potting. This is likely due to over exposure of chlorine. Approximately 25% of the membrane cassettes have more than half of the fibers loose. 210055/2/10A06 1 KELLER associates 131 SW 5^Ave. Meridian,ID 83642 208-286-1992 Table 1 —Condition of Existing Membrane Cassettes IN=SNS,.`d mSmSm S 6.S.$$Y , d` S,SSS`d$S o SSSSSSSFSS 6 o N g 0 '88222828p8 888@888 8S ES208 sffi88 8'S N g R R O N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N -- Eo�nro,eloro,°1,°�ao�,n ou18°m„elan S0000008888 S000000000e A A MON N E Y m E m m m e tl W m m m O y�p�j }ppj '�mqj �Mp{ C �`�NNNNN 1 N 1 N N 1 IN "N NNN 2 B888 8 X888888888 888888888 �aaa�aa�� 'Jrvr g �g 'JIM- a 'v ----111- pgg gggg m m m m m N m N Ng{1 {Ng1� — � �-NM<,A IOFmm� �y�'NM<N(O l�mm� a�NM O,Y ml�mme G�'NMOU110Fm01� u u u G H f f f 210055/2/10-006 2 KELLER associates 131 SW 5"Ave. Meridian,ID 83642 20&28&1992 Another consideration is the life expectancy of the membrane fibers. With Ashland being one of the first tertiary membrane installations, data to determine the life expectancy is not available. Membrane life can vary widely depending on the operating conditions, chemical exposure, membrane materials, and other factors. Loss of permeability even after cleanings is typically an indication of the need to replace membranes. A life expectancy of 10 years is not uncommon for wastewater. For the Ashland WWTP, an even longer life expectancy could be realized as the membranes are only operated 7 months a year. HYDRAULIC ANALYSIS The membrane system was modeled hydraulically using spreadsheet calculations. Initially the limiting factor hydraulically is the permeate pumps which have a capacity of 1.13 mgd for a total capacity of 4.5 mgd. The permeate piping is.also designed to handle approximately 4.5 mgd. Any membrane capacity expansion beyond 4.5 mgd should include a replacement of both permeate pumps and piping. POTENTIAL MEMBRANE SUPPLIERS In addition to the original membrane supplier (GE/Zenon), Koch Membrane Systems (Puron) also provides cassettes/modules that are made to replace GE/Zenon membranes. A proposal from Koch for membrane replacement at the Ashland WWTP is included in Appendix A. The cost for Koch membranes is approximately $6.00 to $6.50 per ft?. This is slightly less when compared to GE/Zenon replacement cost shown in Table 2. If this option is pursued, it is recommended that further detailed design level evaluation be completed in order to verify compatibility and identify any required modifications to the existing system. GE/ZENON REPLACEMENT OPTIONS GE/Zenon currently manufactures three feasible options for replacing the membranes at the Ashland WWTP. In order of the least to most capacity the options are ZW500C-250, ZW500D-340, and ZW50OD-440 with the last three numbers corresponding to the amount of membrane surface area per module. Appendix B contains a copy of GE/Zenon's proposed scope of replacement and budgetary pricing. Table 2 summarizes the GE/Zehon's options. Options 4 and 5 are not recommended at this time as they require a major upgrade of the membrane system. Using the ZW50OD-340 would add very little capacity because the current configuration will only fit 20 modules per cassette versus the existing 26 modules per cassette. Similarly the ZW50OD-440 option would only be necessary if peak flows require membrane treatment. 2100552110-006 3 KELLER associates 131 SW 5"Ave. Meridian,10 83642 208-288-1992 Table 2 - Membrane Replacement Options Cost Summary Quoted Price # of Modules .. 2-MIO-C-2505 JV1.75 Million 1 936 1 250 1 $7 48' ' 2W500D-3405' J$2.1 - 2.5 Million 1 800 1 340 $7.72 - 9.19 2W500D-4405' J$2.3 - 2.7 Million 1 752 1 440 $6.95 - 8.16 'Includes cost for modifying blower capacity Figure 1 shows a recommended replacement schedule. This schedule is based on the maximum month flow and population projections to date (@ 1.66% growth rate) and may require revision as these projections are finalized with the master plan. The details of the membrane replacement are shown in Tables 3-5. For example Table 3 shows a recommendation for replacing modules and moving other existing modules. The result shown in Table 3 are obtained by replacing the damaged cassettes in trains 1, 2, and 3 with new cassettes and moving the good cassettes from train 1 and train 2 to train 3. The result is membranes in the worst condition are replaced and there are two trains of new membranes. Figure 1 -Projected Membrane Replacement Schedule 4.5 4.0 - MMF 3.5 �Treatrn nt Capacity 3.0 2022 Replacement 2.5 2.0 2015 Replacement � - 2011 Replacement 1.5 1.0 0.5 0.0 2008 . 2010 2012 2014 2016 2018 2020 2022 2024 2026 210055010-406 4 KELLER associates 131 SW 5"Ave. Meridian,10 83642 20&28&1992 Table 3 - Phase 1 Replacement o0 00 00000 000 g2221ftg 2S99 9 292999 0 > � d S e o 000E oo 00000000 �0000000000 e W a °e 8 8 8 8 +N +N +N N N N E F m m R R R w rc m m m 6 t7 C C C C C C C C C C C C C C C C C C C C C 9 9 p C O O 9 9 9 9 9 O 8, `w v & $i °wR a a a °u` 19 A19 k9 F4 81912 Le VI? V 2fl g W N q CE E 0 m m � m m m h b r r � ti A A N NNg$1 U U V U W W W W C C C C FC FL 1L Fl 2100552/10-406 5 KELLER associates 131 SW 5"Ave. Meridian,ID 83642 208-288-1992 Table 4- Phase 2 Replacement s m cmmmmmmmmmm mmmmmmmmmm mmmmmmmm mmmmmmmmmm FFFFFFFFFF FFFFFFFFFF m�FFFFFFFF FFFFFFFFFF wl ry N N N N N N N N N N N N N N N N N N N N N ry ry ry ry ry ry ry ry ry ry N ry ry ry ry ry ry ry b 58�M3 8 951 9 53 8 18 8 F0000000000E0000000000E000000000o E0000000000 Sz n p p p R R R m m m rc N r Z m m m a — — — --- — —— -- m— — .-.- .- - .- -- - a 3 > s m c c c c c c c c c c c c c c c c c�p c c Ml pl lO O� lV pl p� yl 1p Vl o� M p�p 9l9 ylp yly p�p lVV V>'p 1pp {l{�� pl'p M OlO VlV lVV lUU � Vl'O lOO pp�lVV UU� p N N� p�p� Vl V;O> >p N d d N W W — ° E g b m � F F F m m m n n m Y Y Y M M M Np N N Y �N M OmmFmQ � �NMY m mF mO,O ^ NM Y mmF mOI� � �NMY1nmFmOl� u uss u u € ffi 8 E fL fL fC HL 2100552110-006 6 KELLER _ associates 131 SW 5"Ave. Meridian,ID 83642 20&288-1992 Table 5— Phase 3 Replacement � o o ..... .... ..... QQQ8 S 'S 'N .m m m.m c6 co co co.6.6..5.6.6 rrr rrr a f N N N N N N N N N N OQ OQ OQ OQ O O� �O Oy y V M M M M M N I7 1�1 ,y N N N N N N N N N N N N N N N N N N N N s �s o 0 0 0 0 0 0 0 0 o F o 0 0 0 0 0 0 0 0 0 a ma n n tmV N N N aN VN p� pN ry {lyV N H N N iN`1 C p N N N N N m � m m m lh m {y 82 m a m c c c G c' c c A'c . . y° t d o . . . . . . .. . . . u .u d d u v,a°1 - -- - - -- - - - _ - - -- - -- - -- - -- ---- -- `gym � oz oq � E m m � m m g r m m m e a v N » N N N q 4 Y Y y�y� � �N1+lc mmrm m� y� �N CJ e,n mrmm� O �$ �N1�l O ,nmr mm° �ry T17 <Nmrmm� U U $ N N W W N G G C C �� NNNNNNNNNN� Ih N Ih 1+1 CJ Ih M Ih Ih CJ e <d O d O< <V d V F F f H 210055/2/10-406 7 KELLER associates 131 SW 5°Ave. Meridian,10 83642 20&28&1992 The future recommendations account for future flows and should be re-evaluated before proceeding with membrane replacement. The membrane replacement recommendations are based on both meeting capacity objective and on an expected membrane life of 10 to 15 years. Another approach that could be employed would be to replace based on capacity and continue to use the membranes until a drop in performance is noticed. This approach would result in pushing the membranes to the edge of their useful life versus replacing membranes based on expected useful life. Table 6 shows the membrane replacement for phase I if this philosophy is employed. It should be noted that the recommendations are based on being able to treat maximum month flows. Peak hour flows would bypass the tertiary membrane system. For the purposes of meeting the effluent phosphorus limit treating maximum month flows appears adequate for the near future. Due to the phosphorus limit being load based, the amount of flow that can be bypassed while still meeting the limit will decrease as overall flows increase. As the flow increase requires lower and lower effluent phosphorus concentrations, other options should be explored for meeting the phosphorus limit. If the City desires to treat all flows including peaks, additional membrane capacity will be required. This should be considered as temperature options which may require membrane treated effluent are explored and finalized. MEMBRANE REPLACEMENT RECOMMENDATION SUMMARY It is understood that the chosen membrane replacement option which meets the City's budget is as shown in Table 6. This is a less-conservative approach than replacing membranes in both train 1 and train 2. However, with the outstanding temperature issue, which could affect the membrane design and use, this approach is more fiscally conservative. Once a direction is known on the temperature issue, it is recommended to revisit replacing train 2 within the next year or two, as shown in Table 3. Based on the review conducted, it is recommended to provide 9 new ZW500C- 250 cassettes to train (as shown in Table 6). The estimated replacement cost based on information provided by GE/Zenon is $400,000. This will allow the City to accomplish the following: • Replace damaged cassettes • Take advantage of the replacement price guarantee for one-quarter the membranes • Upgrade the capacity • Decision on majority of membrane replacement can be made after knowing the affect of the meeting the future temperature limit on tertiary treatment In addition, the good cassettes should be moved to train 3, as shown in Table 6, to replace those that have fibers separated from the potting. 2100552110-006 8 KELLER associates 131 SW 5^Ave. Meridian,ID 83642 20&28&1992 Table 6— Phase 1 b Replacement Option m S' O OO OO � CI p a0 0 y0 p0 p0 p0 0p p0 p p p p p p p pO pO p0 V0 y0 y0 y0 0y y0 y0 y0 y0 8= 11119=0 0 0 0 0 0 0 0 0 0 s 110p 1y0�y��1y0�IMD 11p0�1p0 1p0�1y0� O O O O O O O O O O,1p0�1p0�1p0 1m0 1m0 I2222 D b t0 t0 Wm 1 t 1 1 p WW r h 10 10 10 10 fG 10 10 10 10 n n,�ti n n.h A N 9 9 10 2 10 1�Ip lO 10 f0 10 10 IG 10(G O C ,v N N N N N N N N N N N N 000000 0000 Y o'�N`e,�N'�'�'�'��u000000000o u o0 00000000 Y Y Y Y pN pN O0 W ro W ppQJ 8 � a 88888888 ,QQ,Q��`(1g 8888 8,4,888a gggS � HB � RNs NNNNNNNN O (� A A � (S�j(rj(V NNNNNN � fV NNNNNNNN � A 1444444414+ mm° m449t491�9t44 ' 444 m44444 � Mal4 BB B BB B BB BB BBB B BB Bee 9 o m W W W W W W W W W W W n vs n a � a Np N N Y �-NMON W h W W� �-NMNNMh W 1+W �NMY Nb V b W Y �NMYYI IOhM W� W W C C C C - e H f F H 210055/2/10-406 9 KELLER associates 131 SW 5"Ave. Meridian,10 83642 20&28&1992 Reasons for proceeding with the option shown in Table 3 in the next two years include: • Some damaged cassettes are not replaced • The option shown in Table 3 better fits a long-term replacement schedule when considering expected membrane life It is recommended that this evaluation be performed again prior to future membrane replacement (targeted for 2015) to determine if the replacement shown in table 4 is still the best option. If peak capacity is to be met or once the max month capacity exceeds 4.0 mgd, new piping, pumps, and blower modifications will be required. At that time, converting to a higher capacity membrane would also be necessary. 21005512/10-406 10 Appendix A Koch Membrane Systems Proposal We are happy to be able to offer our PURON PSH—500 at a price to you of$ 70.00/Sq Meter or$35,000.00 per module for the first 10 modules and$65.00/ Sq. Meter or$ 32,500.00 per module for the second block of 10 modules if they are ordered at the same time. This is a not to exceed price for the membrane only and is good for orders placed prior to 12/1/2010. Interestingly we have just gotten data back on our Santa Paula Project(3.2 MGD) located just 10 miles from the Fillmore(1.8 MGD) GE Zenon project. These 2 projects were built at exactly the same time and treat standard domestic waste with a very small industrial component. The energy used with the PURONproject is 40%LESS than the Zenon project on a gallon for gallon basis. As we have discussed, if this is a sufficiently attractive price point, we will need to conduct a site visit to determine the granular details that will be involved in the project. Please let me know your thoughts. Thank you- g Grant Newhouse Western Regional Manager Koch Membrane Systems 2109 Mangrove Ct Antioch, CA 94509 925-706-9398 O 925-234-3171 C 925-753-5671 F [II KOCH MEMBRANE SYSTEMS 0" QW 1pVl m SW Y t'. 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Su nm l �'Nj CmO %%I T! aN0°idm 1'. rvrvo0 o« `m I ua��w mU�n ua`�¢wlnuv� n Nt3/1 ii 0 OI c c rr rr Y c n � =� U ¢ ✓i VO ¢ Yi V � Nj r dux v 1rJpN N E01 EK°D�(09(°y nK� (07 U n° m °e « I M a c�ul .'c �« I '^f.� min l EEO m ^p m - %O1 > n n N %Y1 9 n^ d O n° %"M «O m I m m3rven¢ m3n�n ai� �3 Fog m3�mry-� xw�� Poo c� 3 c� 3 eel 3 Oc� 3 cm9 m Y Y m m U Em m V Y m E A E b V U m m 1p m b U U m E.0 m G U U m E b m_ n„ b m_ m - m - m_ N. °E« nN m nEmnN N gE aEmnn n nEN Q d¢W m(�(A Q a qq..m T n T 9 0r M.2 T m T 0 6 m T n T 6 L 6 m T QWmUN ¢ 6¢W mUm Qa`¢w mom VI O.¢Wm l , ia4F Appendix B GE/Zenon Membrane Systems Proposal GE Water & Process Technologies GE Water&Process Technologies Canada Membrane Replacement & o/a ZENON Environmental Corporation Installation Proposal 3239Dundaario,Ct Canada Oakville,Ontario,Canada L6M 482 Tel:905 465 3030 Fax:905 465 3050 To: City of Ashland Date: August 17,2010 Attention: Mr.David Gies Email: giesd @ashland.or.us City of Ashland Telephone No.: 541552 2335 Address: 20 East Main Street Fox No: 541 SS2 2364 Ashland,OR 97540 No.of Pages: 9 including cover Email: Laura.Black @ge.com Laura Black 905 465 3030 x3715 From: Regional Lifecycle Manager, Telephone No.: Cell 905 464 3038 Western USA Fox No.: 905 465 3050 Cc: Scott Hortop,Jim Imrie,Julie Hatch,Ed Coulter,Seth Ginter,Dennis Favret Subject: Membrane Replacement Proposal No.: 42377063 Project No.: 500127 Ashland Secondary Effluent Treatment Plant,1259 Oak Street,Ashland,ADF 2.78 MGD,ZeeWeed®500c,4 Plant: Trains,10 Cassettes/Train,26 Modules/Cassette, 1040 Total Modules.Substantial Completion Date-Oct 17,2002 .�_��� -�%sue / ��� • Z. Zt City of Ashland-Membrane Replacement 42377063 ®GE August 16,2010 Page 1 of 9 GE Water & Process Technologies 1 Introduction This proposal is provided at the request of The City of Ashland to replace their ZeeWeed®500c membranes. This proposal is to replace one full train(260 modules) of the original installed modules.Pricing is based on guaranteed replacement pricing of CAD$1000/module which expires April 4, 201110 years from original purchase order date of April 5,2001.The 3 year prorated warranty expired on October 16,2005. The plant is experiencing elevated turbidities related to fiber/urethane bond breakdown as a result of aggressive chlorination during membrane shutdown for approximately the first 5 years of operation. 2 Scope - GE 2.1 Membrane Module Supply 260 ZeeWeed®500c DW membrane modules,250 square feet ❑ Individually bagged, boxed and crated for ocean shipment.. ❑ No Cassette frames included.We have assumed that your current cassette frames can be used with the new membrane modules. ❑ Includes supply of associated cassette hardware as required: ❑ Cassette connection hoses,clamps,and camlocks should be replaced every 3 years.We have assumed that hoses,clamps,camlocks and camlock seals are in good condition and able to be reused. 2.2 Delivery Terms ❑ CIP-Delivery will be on the basis of CIP The City of Ashland,Ashland,OR(Carriage and Insurance Paid, INCOTERMS 2000).GE will manage clearance of the shipment through customs. Duties will be charged to The City of Ashland at cost in the final billing. ❑ Origin -Delivery of ZeeWeed@ membranes originates from the GE Water&Process Technologies,ZENON Membrane Products(ZEM), 816thy Ott6 u 4,Oroszl6ny, 2840 Hungary facility. ❑ Temperature- OF membranes cannot be allowed to freeze and may require temperature- controlled freight and handling according to the season and the planned routing. ❑ Delivery Schedule- Delivery of membrane modules is typically 16 weeks after receipt of order.Definitive Membrane Module availability will not be confirmed until a Purchase Order is received from The City of Ashland and acknowledgement of a Purchase Order is issued by GE Water. City of Ashland-Membrane Replacement 42377063 ®GE August 16,2010 Page 2 of 9 GE Water & Process Technologies 2.3 Membrane Module Warranty All GE membranes are supplied with a standard 2 Year Full Replacement Seller's ZeeWeed® Membrane Module Warranty against manufacturing defects. For details of the warranty coverage on the membrane modules supplied,please see Section 8. 2.4 Installation and Assistance Not Included.GE recommends that a trained Field Service Representative assist with all membrane installation.Please request a quotation 60 days in advance of a planned installation. 3 Delivery Schedule Delivery of membrane modules is typically 14-18 weeks after receipt of order. Membrane Module availability will not be confirmed until a Purchase Order is received from Client and acknowledgement of a Purchase Order is issued by GE Water. 4 Product Support One of the ways that GE has clearly distinguished itself from other membrane manufacturers is the range of services and support offered to our customers based on the many years of experience in OF membrane filtration. Included with any membrane replacement are the following services: Local Support-GE has a global network of GE Water&Process Technologies service personnel that can deploy at short notice.These personnel have access to all the latest tools,procedures and equipment to provide the optimum assistance and support to plant operators. Technical Support- For the life of each system supplied by GE, plant operators have telephone access to a skilled GE technical support specialist who will assist Plant Operators in troubleshooting of system problems during business hours. Hours of Operation &Telephone Numbers Daytime Hours of Operation: 8:30am to 5:00pm Monday to Friday,Eastern Time Zone GMT-5 Telephone,toll free in North America: 1-866-271-5425 Telephone from outside of North America, 1905-465-3030 and ask for Technical Support Email address for Daytime Hours: Technicalservice.oakville @ge.com 5 Scope - Ashland ❑ Clear shipment from Customs. ❑ Pay all applicable taxes,duty or tariffs.Currently US Customs is applying a 3.9%tariff on the import for membrane modules. ❑ Pay local sales tax. City of Ashland-Membrane Replacement 42377063 ®GE August 16,2010 Page 3 of 9 GE Water & Process Technologies ❑ Receive,offload,handle and store membranes/cassettes at the plant prior to installation. ❑ Provide for all crane and forklift requirements. ❑ Cassette connection hoses,clamps,and camlocks should be replaced every 3 years. No requirement for hose or hose clamp replacements is anticipated. If these are required,this will be part of The City of Ashland's scope. 6 Prices Adjustments Guaranteed Replacement Price CAD$ 1000.00 Current USD:CAD Exchange Rate Aug 13 , 2010 0.9574 Exchange rate Factor 95.74% CPI at April 2001 176.9 CPI at July 2010 218.011 CPI Factor 123.24% Original module sq ft 220 Current module sq ft 250 Surface Area Factor 113.64% Adjusted Price at August 13, 2010 USD$ 1,340.84 Bag, Box&Crate Fee 135.00 3.9% duty 57.56 Total Price Per Module 1,533.40 Total 260 398,684.00 Estimated Freight $31,000.00 All prices exclude sales tax This quote assumes that the membranes being replaced were supplied under project#500127. For final verification,Ashland will supply serial numbers of the replaced modules when installation is executed. If it is found that the replaced modules are not related to project#500127,additional charges may apply. 1 City of Ashland-Membrane Replacement 42377063 ®GE August 16,2010 Page 4 of 9 GE Water & Process Technologies 7 Terms and Conditions of Sale A-Specific Terms and Conditions 1 Name ZENON Environmental Corporation is the name of the legal entity providing services and is on affiliate of GE Water&Process Technologies Canada. Purchase Orders and Checks should be made out using the name ZENON Environmental Corporation. Short Form:Where a short reference is required in this document,for convenience,we are called simply GE. 2 Payment Terms On approved credit,payment terms are Net 30 Days. Service Visits will be invoiced after a service is completed. Membrane Invoices will be issued as follows: 25%with acceptance of Purchase Order 75%with shipping documents supplied to Carrier 3 Price Validity Prices quoted are valid up to thirty(30)days after the date of issue of the proposal unless confirmed with a Purchase Order. 4 No Title to Process Materials At no time will Seller be deemed to have taken title to Effluent Water,Influent Water,sewage sludge,Non-standard Substances, Hazardous Materials,harvested fibers or any other materials or substances processed at the site or treated by Seller pursuant to this Agreement Seller does not take responsibility for or provide waste characterization,disposal facility selection,or disposal. The Buyer is responsible for all wastes and waste disposal from the plant.Wastes may include,but are not limited to water system reject waste,used RO or ultrafiltration membranes,clean-in-place related wastes and wastewaters,spent media,used granulated activated carbon,cartridge filters,equipment and consumables,lubrication/oil contaminated debris/rags,other maintenance related wastes,lab analysis residuals,and office waste. 5 Transfer of Title on Membrane Modules Full title transfer on cassettes and membrane modules will be passed to the Ashland immediately upon shipment from the manufacturing plant of GE Water&Process Technologies. C City of Ashland-Membrane Replacement 42377063 ®GE August 16,2010 Page 5 of 9 GE Water & Process Technologies B-General Terms and Conditions of Sale I.Nchaor Terms am Cmrfirions Togeeherwilh another terms the parties More bin writing.these B.Use of Equipment.Tanks am Containers Semi-bJk containers I SBCO awned by Seller satll be use! TOM,am Cadeyms of Sole form the Isduseve temp YAgreement9 whereby Buyer agrees to olymrtastwaae dGaadsoppoved by SrbnOm Buyer sMllrtwnbSelbr al 58CSounse by Vle purchase,am 5rlm agrees to sell Goons am NoMd aaece.induction Om other services in Seller in an'empty-condition.a de fined by appropriate transport or mrirommental regulations Title commecyn with the sde of those Gads lSmocesl NotwiNStonditg ON pransiom commumolelin m,am rom am ownership al.all equipment product commons leg.,pads,drums recyclable wy"by Buyer to Seder prior to this Agreement including my terms compared in dry request M intermediate Wilk containers,180.am monks supped to Buyer shad doss to Byer as pondse for in quote by Byer,Buyer ogress that tns Agreement we canVd the mloWtrship by comptitg GOOds ad SecOOn 3 of ties Agreement Montt that returnot a SBCS sholl remain property of Seller,unless SMVKM from 5n,der,eom if Buyer some to 5edw other turn aria condimms to which setter may not Othenew stated in Seder's documentation. respond. 9.Compliance wed Incas;Permits Byer Is respowble for compliance wart all mi Om regubBara 2 Buyer Obegmbnz Seller.1 mt control till acted apermm a Mnt Buyers sysems or Goods m [ppOaMe to the operoyn of Its ems am m the smr the sale,wet udess omneream speaficollIe O reml in uniting,installation of Goads mal be the ert 1.regrsVaion am mbe4 off ON Goods from am W4r B oX'installation,om ion,mansr.mme, rig o eye's motor c Uw GOys, a wrl a makerpsairybl Buyer Goads Om SeMCS Worded t to umtt ere bored upon the hip Pea ion Buyer for the,raper management am inert a ce all rates am resdues oun,%i fed s(e the Goads makes awib in sound"MSeer rromoses,a right m ueken the mot compof osIgn. bee design IinWuaeg ion not gets am to containers cress a y-spg pr zone, rempo wastes lea-spent er emlmdde warn sod eigineerirg rimm ed y institution,st moon,doges in t Mt ho desart caOVarbn agrese bb reagents am test khsl am sipag mowfests la woe VIXeprt a ormeol_nlyon and artongnrent of Goads unless payed by l y Buyer in but cot limbed b octal space ogress nc ensure UM tll Goods am$ervkes pander.m Buyer for wpaM1 we mses m any In and! such uMmmpo quality, a eafcaeand send mt by Buyer in wnbrg at the time an y Of t e comps tendered!0 pert operate maxi a or eq mood laws ton re Goods.sh perms cur !by Buy wnirn ere pbcei tl meshn duet[ haniin feaclu iter/ minces laymerchant moor are eityof the sole t,hose. Bu maximum shall be re,porentw to usetneGoure ON de mmits. etltyBUyerat BUyXs Goads rim Services th m dmrges in fem design hnnstohp gwlinc merchant.n w s4 comeal by sole aped. Buyer roma W essmniMt Ire wet procure all permits lingoes, aempbn. our for imompaueliry wile actual space c eeFor fimitn s to beuac were not idtldy dto ei as perms relate am approvals sold M t0 the operation a ue,as c ep including but not noose m Buyer am rtrare gapcent l n later dote.Far Sevres e a accurate,roe am Goads b wok n points netwse b Ilqud am sofa worts uch commit,ad nisdarge,ov Onn water man Oiass,strum, ammeter.Buyer Must m the fdbwigoflon amp I'Oblaaynsl IN provide seller eanfoream safety,etc Swo, zMdl gatrtbadeBany such or perm.lecemem Buyer mt Nn,nionneappreby is leaned Buyersian co datareknmeVels copeofwrenm aprocessessaAae,. seer dtlyad,denim,ras,Wirestneral,vbbtwarot renewed am Byer staX galarefievea thereby of subsea ce Buyers l ore COleyaa6.S/Slmy a am CON,mmt am pIXKXS.IM11wder a Other its dkgdYllebpay other mcwd]l be Wltn thee/greto me wOStames m r Veined a Feawred Wth the Goods iodyng awry ridden,rotated systems m a m9the cle Lace o have.Nelrtr poly oil m resp ton to m odor lam ac exnl a diffinaft will rt condeews Vat may ems the r.fittN ormata the Goons I. 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City of Ashland-Membrane Replacement 42377063 ®GE August 16,2010 Page 6 of 9 GE Water & Process Technologies 8 Seller's Warranty - ZeeWeed® Membrane Modules 2 Year Full Replacement This schedule sets out the warranty with respect to ZeeWeed®Membrane Modules("Membrane Modules").No other warranties, expressed or implied are made in connection with the sale of these products,including,without limitation,warranties as to fitness for any particular purpose or use or merchantability of these products.The warranty provided herein will be the exclusive and sole remedy of the Customer,and in no event will the Seller be liable for any special,direct,indirect or consequential damages,including,without limitation,loss of profits.This warranty is not transferable. 1 Product This warranty applies to only the Membrane Modules supplied under the Contract of Sale.Membrane Module means a complete Membrane Module.This warranty does not cover air piping to the Membrane Module,permeate piping from the Membrane Module,piping connection fittings,connecting hardware and cassette frames with their associated components including but not limited to spacers,aerator tubes,aerator assemblies,screen,module dummies or module blanks. Identification:Membrane Modules are shipped by the Seller with a serial number identification which confirms their place in the cohort set of Membrane Modules covered by this Membrane Module warranty. 2 Seller GE Water&Process Technologies Canada is the name of the Seller and is the Seller offering this warranty.The Seller may assign this warranty to other GE affiliates. 3 Customer Customer means the City of Ashland 4 Project Project means purchase of the membrane modules as outlined in this proposal#42377063 5 Contract of Sale Contract of Sale means the sales contract governing the sale of Membrane Module(s)between the Customer and the Seller or its GE affiliate. 6 Scope of Warranty The Seller warrants that its Membrane Module(s)will be free of defects due to faulty materials or errors in manufacturing workmanship. Regular Membrane Module inspection and normal fiber repair shall be the responsibility of the Customer. All replacement Membrane Modules will be shipped on the basis of INCOTERMS 2000 EXW GE Manufacturing facility. All ancillary costs including but not limited to bagging,boxing,crating,freight,freight insurance,applicable taxes,import duties, brokerage,receiving,forklift services,storage at site,re-attachment hardware,hose/clamp/camlock replacement,crane services,installation,fiber repair materials,glycerin flushing,commissioning and waste disposal are the responsibility of the Customer. Full Replacement-Full Replacement means that in the case of o valid warranty claim for a Membrane Module failure,the Customer receives a replacement Membrane Module and does not pay for the value of use of the Membrane Module prior to failure. 7 Warranty Start Date This warranty will start on the earlier of: a)The date that installation of the original Membrane Module(s)has been substantially completed,or City of Ashland-Membrane Replacement 42377063 ®GE August 16,2010 Page 7 of 9 GE Water & Process Technologies b)Six months from the date of shipment of the original Membrane Module(s)to the Customer. 8 Warranty Duration Total Warranty Duration:a total of 24months composed of a Base Period and an Extended Period. Base Period with Full Replacement 24 months All purchasers of ZeeWeed®Membrane Modules are entitled to this Base Period of Full Replacement warranty coverage without purchasing an extended Seller's Warranty. Extended Period with Full Replacement a total of 0 months following the Base Period Replacement Membrane Modules are covered by warranty only to the extent of the warranty of the original Membrane Module which has been replaced.At all events,this warranty shall expire and be of no force or effect 24 months following the Warranty Start Date. 9 Notification of Claim All claims filed under this warranty shall be made in writing by the Customer within 30 days of identifying a defect The Customer shall provide the following information: 1) A description of the defect giving rise to the claim; 2) Photographs showing the manufacturing defect; 3) The serial number(s)of the Membrane Module(s)which is(are)the subject of the warranty claim;and 4) Operating data and repair history for the life of Membrane Modules which are the subject of a warranty claim. 10 Verification of Claim After receipt of written notification of defect,the Seller will promptly undertake such investigations as,in the Seller's opinion, are necessary to verify whether a defect exists.The Seller reserves the right to require additional data as necessary to validate claims.The Customer may,in the course of these investigations,be requested to return Membrane Module(s)to the Seller for examination.The Seller may also conduct reasonable tests and inspections at the Customer's plant or premises.If the results of the investigation do not validate the defect claimed,the Customer will reimburse the Seller for all reasonable expenses associated with said investigation,including expenses for all tests,inspections,and associated travel. 11 Satisfaction of Claims The Seller will have the right to satisfy claims under this warranty in a flexible manner.Such flexibility may include the repair of existing Membrane Modules or changes in operating protocols or Membrane Module replacement or by upgrading failed Membrane Modules with newer Membrane Module(s)that may embody design and efficiency improvements.The Customer, consents to the supply of replacement Membrane Modules which may be of a different design than original Membrane Modules. 12 Operating Information To maintain the Membrane Module warranty,membrane system operation records from initial start-up date until claim must be maintained by the Customer and made available to the Seller upon request.Records must be provided in sufficient detail to verify uninterrupted compliance with the Seller's Operations and Maintenance Manual prepared by the Seller and supplied to the Customer as part of the Contract At a minimum,operation data must include information on feed water quality,temperatures, flows,trons-membrane pressures,aeration rates,permeate quality,cleaning intervals,cleaning chemical concentrations, elapsed time since start-up,relevant analytical data and reporting of any screen bypass events. The Customer shall maintain and share access to a single reference copy in electronic form of a Membrane Module map containing the history of activity by Membrane Module.The Customer shall log its procedures performed related to a Membrane Module including relocation of Membrane Modules,repairs,replacements and any other noteworthy events. The Customer authorizes the Seller to conduct any reasonable review of operation and maintenance records or to inspect facilities where Membrane Modules are installed,upon reasonable notice to the Customer.Such reviews and/or inspections are intended to also assist the seller and the Customer in detection of membrane system faults and to optimize the care and operation of the Membrane Modules. City of Ashland-Membrane Replacement 42377063 mGE August 16,2010 Page 8 of 9 GE Water & Process Technologies 13 Limitation of Warranties Occurrence of any of the following as reasonably determined by the Seller will void this warranty: a. A material failure to operate the membrane system in accordance with Seller's Operations and Maintenance Manual supplied to the Customer as part of the Contract,including material failure to adhere to the Sellers specified Membrane Module cleaning procedures and the use of anything other than Seller-approved Membrane Module cleaning agents. b. Failure to adhere to the preventive maintenance program as presented in the Seller's Operations and Maintenance Manual. C. Failure to ensure correct operation and/or functioning of the screening equipment. d. Introduction of destructive foreign materials into the Membrane Module tanks.Destructive foreign materials may include natural or human-made materials that are introduced into the membrane system influent channel or tanks originating from construction and maintenance activities or from inadequate pretreatment or from aquatic species including clams and snails or from damage to the tank or tank coating.Sand and other materials that are naturally present in the influent will not be considered destructive foreign materials.The Customer shall be responsible to maintain correct function of the screen mechanism and to flush tanks of accumulated sand at the tank bottom. e. Failure to install and maintain operating data acquisition and electronic data transmission functions at the plant. f. Physical abuse or misuse,incorrect removal or installation of Membrane Modules by non-Seller personnel including fiber damage caused by operator error in handling of Membrane Modules or cassettes. g. Unauthorized alteration of any components or parts originally supplied by the Seller. h. Intentional damage. 14 Return Procedure In the event that the return of a Membrane Module is required pursuant to this warranty,the Customer will first obtain a Return Goods Authorization(RGA)number from the Seller. Membrane Module(s)shipped to the Seller for warranty examination must be shipped freight prepaid. If the Customer desires temporary replacement Membrane Module(s)to replace those alleged to be defective and returned to the Seller for warranty examination,the Customer shall be responsible for the cost associated with any such replacements until examination of the returned Membrane Modules pursuant to this warranty is complete.Any Membrane Module examined by Seller as part of a warranty claim where the Membrane Module is subsequently found to be performing as warranted or where a Membrane Module failure is not covered under the warranty will be returned to the Customer,freight collect. Doc.Control: JH Filename:City of Ashland-Membrane Replacement-42377063-August 16,2030.doc Last Modified:12/15/2009 845 AM Technical Review: Commercial Review.SH 8/17/2010 1:44 PM City of Ashland-Membrane Replacement 42377063 ®GE August 16,2010 Page 9 of 9 Page 1 of 3 . Larry Rupp From: Allen, Christopherl (GE Power&Water)[chds.allen @ge.00mj Sent: Tuesday,July 20, 2010 1:09 PM To: Glen Holdren; Larry Rupp Subject: Ashland Tertiary Membrane Upgrades-Five Options (updated) Glen and Larry, Listed below are the finalized updates on all five of the membrane options for Ashland. The first three options have not changed from what I sent you on Friday. Options 4 and 5 have been added. Please note that Options 4 and 5 are now for complete,4-train retrofits,whereas when we had done this evaluation a year-and-a-half ago these two options were only for one train.The reason we have done this now is that before we had been asked for a quick retrofit to increase peak capacity. Now I believe the question is what are the best upgrades for the membrane system as a whole given that it has been operating for over 8 years(commissioned May 2002).As such, it doesn't make sense to only upgrade one train for Options 4 and 5. After reviewing this let's plan on getting together to discuss over the phone.As I said before, I will be in Boise in a few weeks and would be happy to swing by and discuss this project in more detail. Option#1:ZWSOOC-250(26 Module/Cassette). Represent 14% overall increase of membrane surface area. a. Replace all existing ZW-500C-220 (220sf)modules with ZW-500C-250(250sf) modules.Total 936 new modules will be installed: Keep all existing cassettes and other plant equipment. b. Resultant flow: 3.2 MGD ADF, 4.0 MGD PHF. c. Estimated cost: $1.75 MM. d. Note- This is essentially a like-for-like replacement and includes membrane packaging,freight(delivery to site), and installation assistance included. This cost does not include any blower capacity changes. That is the intent of Note 4 below. Option#2:ZWSOOD-340(20 Module/Cassette). Represent 19%overall increase of membrane surface area. a. Replace all existing.ZW-500C-220(220sf)modules and cassettes with 20 module cassettes installed with ZW-500D-340(340sf)modules.Total of 40 cassettes with 800 modules will be installed. Keep all other plant equipment. b. Resultant flow: 3.3 MGD ADF, 4.0 MGD PHF. c. Estimated cost: $2.1 —$2.5 MM. Option#3:ZWSOOD-440(20 Module/Cassette). Represent 45%,overall increase of membrane surface area. a. Replace all existing ZW-500C-220 (220sf)modules and cassettes with 20 module cassettes installed with ZW-500D-440(440sf) modules. Total of 40 cassettes with 752 modules will be installed.Add two additional backpulse pumps. Keep all other plant equipment. b. Resultant flow:4.0 MGD ADF, 4.0 MGD PHF. c. Estimated cost: $2.3—$2.7 MM. Option#4:ZWSOOD-340(64 Module/Cassette)four train retrofit option. Represents 90% increase of membrane surface area. a. Replace all existing ZW-500C-220 modules and cassettes within the four existing trains with 64 module (ZW500D, 340sf)cassettes. This would result in 5 new cassettes per train,for a total of 20 new 64-module cassettes.The four existing ZW500C-250sf cassettes(1 per train), installed in 2006,would remain. Upgrade header piping, cassette support beams and hardware. Replace permeate, reject, backpulse,and DIP tank recirculation pumps.Adjust blower capacity. Keep all other plant equipment. b. Resultant flow:5.3 MGD ADF, 7.6 MGD PHF. c. Estimate cost:$4.4-$4.8 MM. 8/5/2010 Page 2 of 3 Option#5:ZW500D4140(64 Module/Cassette)four train retrofit option. Represents 146%increase of membrane surface area. a. Replace all existing ZW-500C-220 modules and cassettes within the four existing trains with 64 module (ZW500D, 440sf)cassettes.This would result in 5 new cassettes per train,for a total of 20 new 64-module cassettes.The four existing ZW500C-250sf cassettes(1 per train), installed in 2006,would remain. Upgrade header piping, cassette support beams and hardware. Replace permeate, reject, backpulse, and DIP tank recirculation pumps.Adjust blower capacity. Keep all other plant equipment. b. Resultant flow:6.8MGD ADF, 9.9 MGD PHF. C. Estimate cost:$4.7-$5.1 MM. Please note: 1. The PHF of 4.0 MGD for option#1, 2 and 3 are limited by the hydraulic capacity of the existing equipment and pipe sizing.As a result,we have optimized the number of modules required within each train to ensure that excess modules are not being provided given that there are hydraulic limitations. Essentially, providing more membranes in these options without increasing equipment or pipe capacity would not increase effluent flow. 2. All above options require further validation to confirm feasibility with regards to clearance requirements for cassette replacement and maintenance, as well as existing structural capacity. 3. The existing plant is hydraulically limited to the current peak flow(i.e.: permeate pump size, line sizes, etc.).That is why when the membrane surface areas increase there is no change to the peak capacity. 4. Some adjustment for existing facilities may apply. Further details to be confirmed at a later stage. 5. The City installed 4 additional cassettes (1 per train)with ZW-500C-250(250sf)modules in 2006.As a result, we have assumed they would only need to replace a total of 936 modules for Option 1. Details of the 936 modules are: 4 trains x 9 cassettes/train x 26 modules/cassette. 6. The cost for modifying blower capacity for Options#2 and#3 has been included in the estimated price. 7. Delivery for 20 module cassettes with ZW-500D-340 (340sf)modules or ZW-500D-440 (440sf) modules is currently estimated to occur in 04 2010. Please see the attached 500D cassette factor sheet for your reference on these cassettes. 8. For Option#3,we have included for each train 8 fully-filled cassettes and 2 cassettes populated with 14 modules per cassette (thus, 8X20+2X14)to get the 4 MGD ADF. This results in a 48 module savings for the plant. 9. Options 4/5 involve removing all of the existing cassettes and hardware from each train, including beams, headers, pumps, 1/C piping, etc. This is a major rework exercise that would involve significant cost outside of our scope of supply and not included in the cost range shown.This rework is not required for Options 1/2/3. 10. Larger size DIP tanks are required (and provided by Others)for Options#4 and#5. The estimated new volume of the DIP tanks for both Citric Acid and Sodium Hypochlorite is approximately 4,500 gallons. The volume of the existing DIP tanks for both chemicals is 1,500 gallons. 11. Options#4 and#5 increase the MDF/PHF capacity because membrane surface area is being added and modifications are also being made to the.pumps, blowers and pipe sizes. Options 1, 2 and 3 could also increase the MDF/PHF if pump and pipe size modifications were accounted for. Chris Allen, P.E. Northwest Regional Manager GE Water& Process Technologies T+1 503 471 1453 M+1503 307 2238 F +1 503 471 1401 chris.allenCalge.com 121 SW Salmon Street, Ste 1100 8/5/2010 Page 3 of I Portland, OR 97204 GE imagination at work 8/5/2010 GE Water & Process Technologies Membrane Replacement 3239 Dundas Street West, Oakville,Ontario,Canada L6M 4B2 Pro p o s a I Tel 905 465 3030 Fax:905 465 3050 To: City of Ashland,OR Date: November 3,2011 referred to here as Ashland or Buyer No. of Pages: 14 including cover Attention: David Gies,Water Reclamation Supervisor Email: giesd @ashland.orus 20 E.Main Street Telephone No.: 541 552 2335 Address: Ashland,Oregon 97540 USA Fax No.: S41552 2364 Email: Laura.Black @qe.com Laura Black From: Regional Lifecycle Manager. Telephone No.: 905 465 3030 x Cell No.: Cell 905 4643038 38 Western USA Fax No.: 905 465 3050 Cc: Scott Hortop.Ed Coulter,Julie Hatch Proposal No.: 204523 Subject: Membrane Replacement- 2^d Train Modules Original Project No.: 500127 Compass No.: 331558 Ashland Waste Water Treatment Plont, Municipal Waste Water-Tertiary Treatment,500c,4 trains, Plant: 10 cassettes per train,26 modules per cassette,total module count= 1,040,Substantial Completion Date Oct 17,2002,No current Warranty or GMRP applicable. - a N 16 v Ashland-Membrane Replacement-2n6 Train OGE November 3.2011 204523 Page 1 of 14 GE Water & Process Technologies Table of Contents 1 Background ............................................:...............................................................................3 2 Scope -GE...............................................................................................................................3 2.1 Supply Membrane Modules...............................................................................................................3 2.2 Membrane Module Warranty..... .....................................................................................................3 2.3 Delivery....................................................:..................................................................................................3 3 Scope- Ashland ......................................................................:..............................................4 3.1 Maintenance Notes for Replacement Membranes.................................................................4 3.2 Installation Preparation.......................................................................................................................S 3.3 Installation.........................................................................................................................................--....S 4 Product Support.....................................................................................................................6 5 Prices........................................................................................................................................7 6 Terms and Conditions of Sale..............................................................................................7 7 Seller's Warranty- ZeeWeed® Membrane Module 2 Year Full Replacement..................................................................................................................:......11 8 Signed Agreement...............................................................................................................14 GE Water and Process Technologies as Seller submits the information contained in this document for evoluation only by Buyer. Buyer agrees not to reveal its contents except to those in Buyer's organization as is necessary for evaluation. Copies of this document may not be mode without the prior written consent of Seller's Management. If the preceding is not acceptable to Buyer,this document shall be returned to Seller. This proposal has been issued, based on the information provided by Buyer and currently available to GE Water at the time of proposal issuance. Any changes or discrepancies in site conditions, including but not limited to changes in system influent water characteristics,changes in Environmental Health and Safety conditions, changes in Buyer financial standing, Buyer requirements, or any other relevant change or discrepancy in the factual basis upon which this proposal was created may lead to changes in the offering, including but not limited to changes in scope of service,pricing,guarantees,quoted specifications,or terms and conditions. Ashland-Membrane Replacement-2nd Train ©GE November 3,2011 204523 . Page 2 of 14 GE Water & Process Technologies 1 Background The City of Ashland is preparing to replace the original 500c-220 sq.ft,modules in the 10 cassettes of Train# 2 with a comparable membrane module.At this time Ashland have declined the option of purchasing new hose lines(permeate and aeration) and on-site FSR assistance. Currently GE is able to provide a Zeeweed®500c membrane module with increased surface area (13.5%)over the current membranes in service 1250 sq.ft.vs. 220 sq.ft.). The advantages of the increased surface area are: J It allows the plant to operate the membranes at a reduced flux rate while maintaining flows which can result in longer periods between cleans(reducing nonproductive down-time)and may increase length of overall time in service due to decreased operational stresses on the modules, or, J It allows the plant to operate the membranes at the same flux rote while providing increased flows. 2 Scope - GE 2.1 Supply Membrane Modules Supply 260 Zeeweed® 500c 250 sq.ft. Membrane Modules, individually bagged,boxed and crated ready for ocean shipment. 2.2 Membrane Module Warranty These ZeeWeedOO Membrane Modules ore supplied with a base 2 year Full Replacement Seller's Warranty against manufacturing defects. For details of the warranty coverage on the membrane modules supplied,please see Section 7. 2.3 Delivery J CIP-Delivery will be on the basis of CIP Ashland WWTP,Ashland,OR, IncotermsC)O 2010. CIP=Carriage&Insurance Paid. Partial shipment will be acceptable unless otherwise specified. J Origin - Delivery of Zee Weed®membranes originates from the GE Water&Process Technologies,ZENON Membrane Products 12EM), elbthy Otto u 4,Oroszlony, 2840 Hungary facility. J Export Documents-All ZeeWeed®membrane module shipments into the USA require clearance documentation from the EPA.GE Water will prepare and provide the required EPA documentation to the Carrier. J Taxes and US Duty-A US Customs duty of 3.9%applies to all Zeeweed@ membranes. This duty alone is included in the price table and will be remitted by GE.Any other duties Ashland-Membrane Replacement-2"d Train ©GE November 3,2011 204523 Page 3 of 14 / E ' Water & Process Technologies imposed are the responsibility of Buyer.Any applicable sales or value added tax is not included. All applicable Local. Provincial, or Federal taxes are the responsibility of Buyer. _] Temperature - OF membranes cannot be allowed to freeze or overheat and may require temperature-controlled freight and handling according to the season and the planned routing. J Availability - Delivery of membrane modules is typically 20'weeks after receipt of order. Definitive Membrane Module availability will not be confirmed until a Purchase Order is received from Buyer and acknowledgement of a Purchase Order is issued by GE Water, 3 Scope - Ashland 31 Maintenance Notes for Replacement Membranes At the time of any full plant or full train membrane replacement, it is recommended to evaluate the appropriate timing of repairs or replacement of the following ancillary system components: J Is it the right time to address any tank coating repairs which may be required? J Is it the right time to replace non-metal cassette components? J Are any of the hoses,clamps,comlocks,comlock seals and couplings due for replacement? Preferential Flaw Preferential flows can create a risk of over-fluxing of new modules when they are installed in the some train with older modules.The mixing of old and new modules in the same cassette also makes management of slack adjustment more difficult.GE Water recommends that Buyer plan membrane module replacement on a complete cassette and complete train basis wherever possible to achieve both optimal performance and best value from the new membrane modules. By replacing all 260 membrane modules(10 cassettes of 26 membrane modules each)in Train #2 of Ashland WWTP,this risk has been neutralized. Membrane Slack GE's membranes are supplied and shipped with an initial factory fiber slack designed to optimize membrane air scouring during operation as well as accommodate a degree of shrinkage. Membranes shrink in length early in their lifecycle when exposed to higher temperature water. The pace of shrinkage slows with age.With the installation of new membranes,the requirements for slack adjustment start a new cycle. Due to the wide variety of operating environments in which our products can be utilized,it is difficult to generally predict the rate of shrinkage. If membranes operate in a condition of insufficient slack for an extended period of time, irreversible damage to the fiber-urethane bond t may occur. Please refer below to the recommended inspection frequencies based on your plant's membrane tank operating temperature.Visual inspections should begin during the membrane installation and be repeated over time on the some cassette. Digital pictures will allow for comparative analysis of the fiber slack over time. Ashland-Membrane Replacement-2"d Train ©GE November 3,2011 204523 Page 4 of 14 W_. Water & Process Technologies Maximum Operating Temperature Recommended Slack inspection Frequency 0-24 deg C/32-76 deg F Every 2 years 25-30 deg C/77-86 deg F - Once Per Year >30 deg C/>86 deg F Twice Per Year 3.2 Installation Preparation J Receive,off-load, handle and provide temperature controlled storage of the equipment and materials required for Seller to perform the duties outlined in the Seller's Scope of Supply. J Membrane Membranes must be stored in a sheltered area,protected from freezing, direct sunlight or extreme heat,and sealed as shipped until ready for use. Storage should be in a dark,dry, level area at a temperature of 5-30°C 141-860FI. Membranes should not be stored longer than necessary prior to installation. Buyer is responsible for risk of loss of Seller's parts while in storage at the plant. J Inspect,evaluate and make repairs as required for the membrane tanks,mounting brackets,hoses and all connections prior to GE Water arriving at site. J Provide all access structures such as scaffolding)and mechanical lifting equipment including cranes,forklifts and scissor lifts. J Assure availability of a copy of the Operating Manual,all Process and Instrumentation Drawings,and all Electrical Drawings on site and accessible for reference. 3.3 Installation • Isolate cassettes)from the rest of the system as required, • Remove cassettes from the system as required. • Clean each cassette as it is removed from the system. • Place new modules into each cassette. J Return the cassette to the system and re-commission cassette when able. J Dispose of membrane module preservative as well as all retired membrane modules and cassette components. J Dispose of shipping and packaging materials unless specifically requested not to by GE. Ashland-Membrane Replacement-2^d Train ©GE November 3,2011 204523 Page 5 of 14 GE Water & Process Technologies �F Product Support One of the ways that GE Water has clearly distinguished itself from other membrane manufacturers is through the range of services and support offered to our customers based on the many years of experience in OF membrane filtration. Included with any membrane replacement are the following services: Local Support - GE Water has a global network of GE Water&Process Technologies service personnel that can deploy at short notice.These personnel have access to all the latest tools, procedures and equipment to provide the optimum assistance and support to plant operators. Technical Support- For the life of each system supplied by GE Water, plant operators have telephone access to a skilled GE Water technical support specialist who will assist Plant Operators in troubleshooting of system problems during business hours. Technical Support-Hours of Operation&Telephone Numbers Daytime Hours of Operation: 8 30c to S:OOpm Monday to Friday,Eastern Time Zone GMT-5 Telephone,toll free in North America: 1-866-271-5425 Telephone, outside of North America: 1905-465-3030 and ask for Technical Support Email address for Daytime Hours: GEWater.Technical5upport @ge.com ZeeWeed(k) Users Group -As on on-going support to ZeeWeed(plants,an annual 2 day ZeeWeed( Users Group meeting is organized by GE Water consisting of formal meetings and a tour of the hosting ZeeWeed(plant. New technologies are introduced,current issues are tabled,and roundtable discussions ensue. The Users Group has become an excellent forum for experienced operators to keep current,to renew old acquaintances,to exchange the "tricks of the trade"with each other,and to impart their hard-won knowledge to newer ZeeWeed( operators. Generous hospitality combines with informal experiences and exercises to enhance the esprit de corps between domestic and international plant operators. All ZeeWeed(plants are invited to send operators representing the plant. GE Water covers conference,food,and hospitality expenses. The plant must cover the operator's travel and hotel expenses,and a small conference fee. GE Water supports this forum to facilitate interaction between ZeeWeed( Plant Operators and to provide a forum for real-world feedback to GE Water's management,design and operations staff. Ashland-Membrane Replacement-2"d Train OGE November 3,2011 204523 Page 6 of 14 GE Water & Process Technologies 5 Prices Total Price Qty Item USD$ 260 Supply ZeeWeed 500c- 250 sq.ft.Membrane Modules p/n 850133 1 Freight based on single stack shipment,and Insurance.CIP Oakville 480,203.00 to Ashland,OR,Incoterms D 2010. 1 3.9%Customs Duty on ZeeWeed Membranes 6 Terms and Conditions of Sale A- Specific Terms and Conditions of Sale 1 Legal Entity for Contracting ZENON Environmental Corporation is the name of the legal entity providing services and is an affiliate of GE Water&Process Technologies Canada. Purchase Orders and Checks should be made out using the name ZENON Environmental Corporation. Short Form:Where a short reference is required in this document,for convenience,we are called simply GE Water. 2 Payment Terms On approved credit,payment terms are Net 30 Days and invoices will be issued on the following schedule: • 30%with acceptance of Purchase Order.Shipment of membranes is contingent on receipt of initial milestone payment. • 70%with membrane module shipping documents supplied to Carrier. 3 Price Validity Prices quoted are valid up to thirty(30)days after the date of issue of,this proposal unless confirmed with a Purchase Order. 4 No Title to Process Materials At no time will Seller be deemed to have taken title to Effluent Water,Influent Water,sewage sludge,Non-standard Substances,Hazardous Materials,harvested fibers or any other materials or substances processed at the site or treated by Seller pursuant to this Agreement.Seller does not take responsibility for or provide waste characterization,disposal facility selection,or disposal. Buyer is responsible for all wastes and waste disposal from the plant.Wastes may include,but are not limited to water system reject waste,used RO or ultrafiltration membranes,clean-in-place related wastes and wastewaters,spent media,used granulated activated carbon, cartridge filters,equipment and consumables,lubrication/oil contaminated debris/rags,other maintenance related wastes,lab analysis residuals,and office waste. 5 Purchase Order Guidelines Please ensure that your Purchase Order has covered the following points.This will ensure accurate and prompt order entry,product delivery,invoicing and accounts receivables processing and will prevent administrative delays for all parties. Ashland-Membrane Replacement-2^d Train OGE November 3,2011 204523 Page 7 of 14 GE Water & Process Technologies • Legal Entity-Please be sure your Purchase Order is issued in the name of the specific GE legal entity issuing this proposal cited in Section 6.Item 1; Legal Entity for Contracting.We will be glad to work with your Purchasing department to set this entity up as on approved Supplier/vendor. • Hard Copy-Our strong preference is to receive a hard copy of your Purchase Order rather than a PO number alone. • Proposal Number and Date- Please reference the 6 digit Proposal Number and the Proposal Date which ore found in the footer of each page. • Price-State the total price you are accepting for this order. • Taxes- Provide any required tax exemption certificates. • Ship-To Address-Please clearly define the plant site address or delivery location and the Receiver's email 6 telephone.Specify receiving hours and any special off-loading requirements. • Delivery Date- Please include your requested delivery date or agreement stort.dote. Ashland-Membrane Replacement-2 1d Train ©GE November 3,2011 204523 Page 8 of 14 GE Water & Process Technologies B - General Terms and Conditions of Sale Note to Purchasing Agent- The following are GE Water's standard set of commercial terms 6 conditions, written for moderate value transactions to allow an efficient and rapid provision of services and ports. If these terms are not immediately acceptable,please expect a typical 6-10 week cycle of mutual review to build agreement on changes. 1.Exclusive Terms and Conditions.Together with any other terms the price,sale of delivery of any products or services furnished hereunder. the parties agree to in writing,these Terms and Conditions of Sole form Buyer shall furnish Seller with evidence of exemption acceptable to the taxing the exclusive terms rAgreement")whereby Buyer agrees to purchase, authorities if applicable. For multi-year agreements, pricing stated sholl and Seller agrees to sell Goods and provide advice.instruction and other remain firm for 12 months.after which Seller shall be entitled to adjust pricing services in connection with the sale of those Goods I'Services'I. upward on on annual basis according to the designated formula used by Notwithstanding any provisions communicated in any way by Buyer to Seller in Buyers country and which shall be notified to Buyer. Unless Seller prior to this Agreement including any terms contained in any otherwise specified, oil prices ore FOB point of shipment. Buyer agrees to request for quote by Buyer,Buyer agrees that this Agreement will control reimburse Seller for collection costs.including 2%interest per month,should the relationship by accepting Goods and Services from Seller, even if Buyer toil to timely pay. Buyer shall hove no rights to any setoffs of any Buyer sends to Seller other terms and conditions to which Seller may not nature relating to any payments due under the Agreement.Notwithstanding respond. the terms set forth herein or of any agreement or acceptance of Seller's 2. Buyer Obligations.Seller will not control the actual operation of quotation, Seller reserves the right at any time and from time to time by either Buyer's systems or Goods at the site and unless otherwise notice in writing to Buyer to(a)increase Prices(or Impose temporary price specifically agreed in writing, installation of Goods shall be the adjustments) based on increases in the cost of base components for the responsibility of Buyer. Goods and Services provided hereunder ore Goods or Services provided,where the increase is due to increased global based upon the information Buyer makes available to Seller,and Seller demand,limited supply,temporary product shortages,allocation of supply,or reserves the right to utilize the most compact and feasible design such othersimilar inflationary pressures;and(b)impose o surcharge equal to compatible with sound engineering practices.and to make changes in any increase in the costal the Goods or Sees as o result of a modification details of design, construction and arrangement of Goods unless of exchange rates,taxes or other levies imposed by public authorities. precluded by limitations(including,but not limited to actual space and S.Payment for Excessive Usage;Lost and Damaged Goods.If payment feedwoter/substance quality specifications)specified by Buyer in writing for Goods is based on some factor other than the actual amount of Goods at the time an order is placed.If no such limitations ore specified.Seller delivered (e g.. payment is for a fixed amount, or based on usage or shall not be held responsible for incompatibility of the Goods and production).then Buyer agrees to pay for all Goods lot consumed as a result Services due to changes in feedwoter/substance quality specifications or of Buyer's failure to comply with Obligations as set forth in Section 2:or(bl site conditions nor for incompatibility with actual space or design lost or damaged after delivery to Buyer. Buyer shall provide Seller all limitations, which were not initially disclosed by Buyer and become information necessary to calculate amounts due and enable Seller to audit apparent at a later date.For Services to be accurate and Goods to work those records. as intended,Buyer must fulfill the following obligations("Obligations''I:lal 6.Consigned Goods.Buyer sholl bear oil risk of loss and damage to all provide Seller complete and accurate information and data relevant to consigned Goods in Buyer's possession or control, notwithstanding Buyer's the scope of work to be provided,such as information related to Buyer's exercise,of reasonable core. Seller shall hove the right to enter Buyers site Conditions,systems,related equipment and processes.feedwoter or premises at all reasonable times to inspect such Goods and related records, other substances to be treated or measured with the Goods.including Upon request, Buyer agrees to return such Goods to Seller pursuant to any hidden, unapporent. or changing conditions that may affect the Seller's shipping instructions. effectiveness of the Goods;(b)operate all related systems and the Goods within the agreed to control parameters or, if none, within industry 7.Limited Warranties.Seller warrants that the Goods shall conform to customary operating conditions: Ic) maintain oil related systems and published specifications and shall be free from defects in material and Goods in good operating condition and repair; and (d) maintain and workmanship when,at all times,operated in accordance with Seller's written handle Goods in o proper and safe manner. If Buyer fails to fulfill the instructions;and that the Services will be performed with the degree of skill foregoing Obligations. Seller shall be relieved of any obligations with which con reasonably be expected from a seller engaged in a comparable respect to warranties or any other commitments made to Buyer in business and providing comparable services under comparable writing,and Seller shall have no liability for any loss,damage or injury circumstances.Under no circumstances do Services include the operation, which Buyer may sustain or for which Buyer may be liable.Buyer is solely inspection or maintenance of Buyer's systems or acting as a licensed responsible for the operation of Buyers systems,including ensuring that operator as defined by local regulatory authorities. the systems are operated and maintained properly and comply with all Unless otherwise provided in any Warranty Schedule that may be laws, rules, regulations, license conditions and orders. Seller will not .attached hereto. the foregoing warranties are valid:(a)for Chemicals, the operate, inspect or maintain Buyer's systems or act as a licensed earlier of.the shelf-life of the product,or 6 months from their dote of delivery operator as defined by local regulatory authorities. or the provision of Services; Ib) for Consumables, including Filters and 3. Delivery. Title and risk of loss or damage to Goods as well as Membranes. 12 months from their dale of delivery,(d for Goads other than containers and tanks in which Goods are contained,except as provided Chemicals and Consumables,the earlier of, 1S months from receipt,or 12 for in part 8 of this subsection B set of General Terms 6 Conditions,shall months from store-up/firsl use.Unless expressly agreed in a "Performance pass to Buyer upon delivery to carrier of designated shipping paint. Warranty Document"signed between the parties on a separate basis,there is Delivery dotes indicated by Seller are only approximate. Quotations and no performance warranty on Goods and Services or warranty on process proposal drawings provided by Seller show only general style. results. For Goods not manufactured by Seller, the warranty shall be the arrangement and approximate dimensions and weight. manufacturer's transferable warranty only. Any claim for breach of these 4. Payment and Prices. Unless otherwise specified in writing, warranties must be promptly notified in writing or the claim will be void. payment is due net thirty(30)days from the date of Sellers invoice. If Seller's sole responsibility and Buyer's exclusive remedy arising out of or Seller shall have any doubt at any time as to Buyers ability to pay,Seller relating to the Goods or Services or any breach of these warranties is limited to.at Sellers option:(a)replacement of non-conforming Goods or refund of may decline to make deliveries except on receipt of satisfactory security_ purchase price of the non-conforming Goods:and Ib)re-performance of the The prices quoted herein do net include taxes. Buyer shall be directly Services of issue,or a refund of the amount paid for the Services at issue. No responsible,and reimburse Seller,for the grass amount of any present or allowance will be mode for repairs or alterations mode by Buyer without future sales,use,excise,value-added,or other similar tax applicable to Ashland-Membrane Replacement-2ad Train OGE November 3,2011 204523 Page 9 of 14 GE Water & Process Technologies Seller's written consent or approval.Goods may not be returned to Seller engineer, or decode the software. Unless otherwise expressly agreed by without Sellers written permission. Seller will provide Buyer with a Seller,this license shall terminate and the software shall be returned to Seller 'Return Material Order'number to use for returned goods. Buyer,as the upon termination of this Agreement,or the material breach of the terms in original purchaser,is not entitled to extend or transfer this warranty to this section.Buyer shall defend and indemnify Seller in respect of any claim or any other party. The foregoing warranties are in lieu of and exclude all liability suffered by Seller in connection with infringement of any third party other warranties,statutory,express or implied,including any warranty of rights based on design,specifications or requirements prescribed by Buyer or merchantability or of fitness for a particular purpose. its agent. 8.Use of Equipment,Tanks,and Containers.Semi-bulk containers 12. Limitation on Liability. Except where expressly communicated to (SBCs) owned by Seller shall be used only for the storage of Goods Seller,Seller shall have no liability for incompatibility of Goods with Buyers approved by Seller and Buyer shall return to Seller oil SBCS owned by the actual space or design limitations. To the extent permitted by law,the total Seller in on'empty'condition,as defined by appropriate transport or liability of the Seller for all claims arising out of or relating to the performance environmental regulations. Tide to, and risk and ownership of, all or breach of this Agreement or use of any Goods or Services shall not exceed equipment, product containers le.g.. polls, drums. recyclable the annual contract value of this Agreement.Seller shall not be liable for any intermediate bulk containers 'IBC'1, and tanks supplied to Buyer shall advice,instruction,assistance or any services that are not required under this pass to Buyer as provided for in section 3 of this set of Terms 6 Agreement or for which Seller does not charge Buyer.In no event will either Conditions,except that returnable SBCS shall remain property of Seller, party be liable to the other for lost profits or revenues, cost of capital or unless otherwise stated in Sellers documentation. replacement or increased operating costs, lost or decreased production, 9. Compliance with Laws; Permits. Buyer is responsible for claims of Buyer's Customers for such damages or any similar or comparable compliance with all laws and regulations applicable to the operation of damages,or for any incidental,special,consequential or indirect damages of its systems and to the storage.use.handling,installation,maintenance, any type or kind, irrespective of whether arising from actual or alleged removal,registration and labeling of all Goods from and after Buyer's breach of warranty,indemnification,product liability or strict liability,or any receipt of the Goods,as well as for the proper management and disposal other legal theory.If Buyer is supplying Sellers Goods or Services to a third of all wastes and residues associated with the Goods Imbruing but not party,Buyer shall require the third pony to agree to he bound by this clause. limited to containers, excess or off-spec product, testing wastes leg.. If Buyer does not obtain this agreement for Seller's benefit for any reason, spent or expired lab reagents and lest kiml and signing manifests for Buyer shall indemnify and hold Seller harmless from oil liability arising out of waste transport and disposal..Buyer agrees to ensure that ell Goods and claims mode by the third party in excess of the limitations and exclusion of Services provided to Buyer for export are exported only in compliance this clause. with applicable export control laws and regulations.Permits and licenses 13.Conflicts;Survival,Assignment.If there is any conflict between this which ore required to operate apparatus or equipment or to use the Agreement and any written proposal or quotation provided by Seller,then the Goods,shall be procured by Buyer at Buyers sole expense.Buyer shall terms and conditions set forth in the proposal or quotation shall prevail If any be responsible for and procure all permits, licenses, exemptions, term or condition of this Agreement or any accompanying terms and authorizations and approvals necessary to the operation of its systems, conditions are held invalid or illegal,then such terms and conditions shall be including but not limited to permits related to liquid and solid waste reformed to be made legal or valid,or deleted,but the remaining terms and handling and discharge, air and water emissions. sound. safety, etc, conditions sholl remain In full farce and effect,and the Agreement shall be Seller shall not be liable if any such permit, license, exemption, interpreted and implemented in a manner which best fulfills our intended authorization or approval is delayed,denied,revoked.restricted.violated agreement.This Agreement may only be assigned by Seller to any affiliate. or not renewed and Buyer shall not be relieved thereby of its obligations 14. Termination and Cancellation. This Agreement and any to pay Seller in accordance with this Agreement. performance pursuant to it may be terminated or suspended by either party 30. Force Majeure.Neither party will be responsible to the other if the other party lot is the subject of bankruptcy or insolvency proceedings:or land no event of default will be deemed to hove occurred) if Ib)defaults in its material obligations under this Agreement.and such default uncontrollable events make it impracticable or commercially is not cured within thirty(30)days.Upon the termination of this Agreement:la) unreasonable for either party to perform under the terms of this Buyer agrees to pay for all Goods in Buyer's possession or for which title has Agreement,provided no farce majeure shall apply to Buyer's obligation passed to Buyer, at current prices or at such other prices as hove been to pay in a timely manner for Goods and Services. Scheduled delivery agreed to in writing:one Ibl all amounts owing,if any,for the equipment or dates are subject to extension when a force majeure event occurs. tanks relating to those Goods shall immediately become due and shall be 11.Confidentiality and Intellectual Property.Both parties agree to paid within thirty (30) days of receipt of an invoice. In the event of keep confidential the other party's proprietary non-public information,if cancellation of an order by Buyer,a cancellation charge will be made against any,which may be acquired in connection wilh,lhis Agreement.Buyer Buyer,in proportion to the work completed by Seller,or obligated against the will not, without Seller's advance written consent. subject Goods to order, plus any cancellation charges assessed against Seller by Sellers testing, analysis, or any type of reverse engineering. Seller retains all suppliers. intellectual property rights including copyright which it has in all 15. Governing Law and Dispute Resolution. This Agreement shall be drawings and data or other deliverables supplied or developed under governed by the substantive laws of the State of New York. The UN this Agreement,subject to Buyer's right to use such drawings and data Convention on the International Sale of Goads shall not apply.In the event of for its own use without additional cost.Buyer acknowledges that Seller is a dispute concerning this Agreement.the complaining party shall notify the in the business of selling the Goods subject to this Agreement and other party in writing thereof. Management level representatives of both agrees that it will not file patent applications on the Goads,or processes parties shall meet at on agreed location to attempt to resolve the dispute in and methods of using the Goods. without Sellers express written good faith.Should the dispute not be resolved within thirty(30)days after permission.Buyer further agrees that in any event any such patents will such notice,the complaining party sholl seek remedies exclusively through not be asserted against Seller or its Customers based upon purchase arbitration. The seat of arbitration shall be the federal district court in and use of such Goods.Buyer shall be fully liable for any infringement of Philadelphia, PA„ and the rules of the arbitration will be the Commercial patent rights of third parties arising out of the products supplied Arbitration Rules of the American Arbitration Association, which are hereunder where the construction, and other characteristics of such incorporated by reference into this clause. products including modification of the Goods and Services,is prescribed to the Seller, or completed independently, by Buyer or agends). Buyer shall fully defend and indemnify the Seller in case of such claimiss).Any software Seller owns and provides pursuant to this Agreement shall remain Sellers property.Seller provides to Buyer a limited,non-exclusive and terminable license to such software for the term of this Agreement. Buyer agrees not to copy, sub-license. translate. transfer, reverse Ashland-Membrane Replacement-2rd Train ©GE November-3,2011 204523 Page 10 of 14 GE Water & Process Technologies 7 Seller's Warranty - ZeeWeede Membrane Module 2 Year Full Replacement This schedule sets out the warranty with respect to ZeeWeed®Membrane Modules("Membrane Modules").No other warranties,expressed or implied are made in connection with the sale of these products,including,without limitation,warranties as to fitness for any particular purpose or use or merchantability of these products.The warranty provided herein will be the exclusive and sale remedy of Buyer,and in no event will the Seller be liable for any special,direct,indirect or consequential damages,including,without limitation,loss of profits.This warranty is not transferable. 1 Product This warranty applies to only the Membrane Modules supplied under the Contract of Sale.Membrane Module means o complete Membrane Module.This warranty does not cover air piping to the Membrane Module,permeate piping from the Membrane Module,piping connection fittings,connecting hardware and cassette frames with their associated components including but not limited to spacers,aerator tubes,aerator assemblies,screen,module dummies or module blanks Identification:Membrane Modules are shipped by the Seller with a serial number identification which confirms their place in the cohort set of Membrane Modules covered by this Membrane Module warranty. 2 Seller ZENON Environmental Corporation is the name of the Seller and is the Seller offering this warranty.The Seller may assign this warranty to other GE affiliates. -- 3 Buyer Buyer means City of Ashland. 4 Project Project means the 260 membrane modules sold under this proposal 4 204523. . 5 Contract of Sale Contract of Sale means the sales contract governing the sale of Membrane Module(s)for the Project between Buyer and the Seller or its GE affiliate. 6 Scope of Warranty The Seller warrants that its Membrane Module(s)will be free of defects due to faulty materials or errors in manufacturing workmanship. Regular Membrane Module inspection and normal fiber repair shall be the responsibility of Buyer. All replacement Membrane Modules will be shipped on the basis of INCOTERMS 2000 EXW GE Manufacturing facility. All ancillary costs including but not limited to bagging,boxing,crating,freight,freight insurance,applicable taxes, import duties,brokerage,receiving,forklift services,storage at site,re-attachment hardware,hose/clamp/comlock replacement,crane services,installation,fiber repair materials,glycerin flushing,commissioning and waste disposal are the responsibility of Buyer. Full Replacement-Full Replacement means that in the case of a valid warranty claim for a Membrane Module failure, Buyer receives a replacement Membrane Module and does not pay for the value of use of the Membrane Module prior to failure. Ashland-Membrane Replacement-2°d Troin ©GE November 3,2011 204523 Page 11 of 14 GE Water & Process Technologies Prorated Replacement-Prorated Replacement means Buyer pays for actual use of a membrane module from which Buyer has derived value over time.Prorated Replacement allows the Seller to pay reasonable compensation under warranty for any product use not enjoyed by Buyer due to premature failure. The ratio of Full Replacement to Prorated Replacement in this Warranty is set out in Item 8 of Section 7. 7 Warranty Start Date This warranty will start on the earlier of a)The date that installation of the original Membrane Module(s)has been substantially completed,or b)Six months from the date of shipment of the original Membrane Modulelsl to Buyer. 8 Warranty Duration Total Warranty Duration:a total of 24 months composed of a Base Period and an Extended Period. Base Period with Full Replacement: 24 months All purchasers of ZeeWeedv Membrane Modules are entitled to this Base Period of Full Replacement warranty coverage without purchasing an extended Seller's Warranty. Extended Period with Full Replacement:a total of 0 months following the Base Period Replacement Membrane Modules are covered by warranty only to the extent of the warranty of the original Membrane Module which has been replaced.At all events,this warranty shall expire and be of no force or effect 24 months following the Warranty Start Date. 9 Notification of Claim All claims filed under this warranty shall be made in writing by Buyer within 30 days of identifying o defect. Buyer shall provide the following information: 1) A description of the defect giving rise to the claim. 2) Photographs showing the manufacturing defect. 3) The serial numberls)of the Membrane Modulelsl which is(are)the subject of the warranty claim:and 4) Operating data and repair history for the life of Membrane Modules which are the subject of a warranty claim. 10 Verification of Claim After receipt of written notification of a defect,the Seller will promptly undertake such investigations as,in the Seller's opinion,are necessary to verify whether a defect exists.The Seller reserves the right to require additional data as necessary to validate claims.Buyer may,in the course of these investigations,be requested to return Membrane Modulels)to the Seller for examination.The Seller may also conduct reasonable tests and inspections at Buyer's plant or premises. If the results of the investigation do not validate the defect claimed,Buyer will reimburse the Seller for all reasonable expenses associated with said investigation,including expenses for all tests, inspections,and associated travel. 11 Satisfaction of Claims The Seller will have the right to satisfy claims under this warranty in a flexible manner.Such flexibility may include the repair of existing Membrane Modules or changes in operating protocols or Membrane Module replacement or by upgrading failed Membrane Modules with newer Membrane Module(s)that may embody design and efficiency improvements. Buyer consents to the supply of replacement Membrane Modules which may be of a different design than original Membrane Modules. 12 Operating Information To maintain the Membrane Module warranty,membrane system operation records from initial start-up date until claim must be maintained by Buyer and made available to the Seller upon request. Records must be provided in sufficient detail to verify uninterrupted compliance with the Seller's Operations and Maintenance Manual prepared Ashland-Membrane Replacement-2n0 Train ©GE November 3,2011 204523 Page 12 of 14 GE Water & Process Technologies by the Seller and supplied to Buyer as part of the Contract.At a minimum,operation data must include information on feed water quality,temperatures,flows,trans-membrane pressures,aeration rates,permeate quality,cleaning intervals,cleaning chemical concentrations,elapsed time since start-up,relevant analytical data and reporting of any screen bypass events. Buyer shall maintain and share access to a single reference copy in electronic farm of a Membrane Module map containing the history of activity by Membrane Module.Buyer shall log its procedures performed related to a Membrane Module including relocation of Membrane Modules,repairs,replacements and any other noteworthy events. Buyer authorizes the Seller to conduct any reasonable review of operation and maintenance records or to inspect facilities where Membrane Modules are installed,upon reasonable notice to Buyer.Such reviews and/or inspections are intended to also assist the Seller and Buyer in detection of membrane system faults and to optimize the care and operation of the Membrane Modules. 13 Limitation of Warranties Occurrence of any of the following as reasonably determined by the Seller will void this warranty: a. A material failure to operate the membrane system in accordance with Seller's Operations and Maintenance Manual supplied to Buyer as part of the Contract,including material failure to adhere to the Seller's specified Membrane Module cleaning procedures and the use of anything other than Seller- approved Membrane Module cleaning agents. b. Failure to adhere to the preventive maintenance program as presented in the Seller's Operations and Maintenance Manual. C Failure to ensure correct operation and/or functioning of the screening equipment. J. Introduction of destructive foreign materials into the Membrane Module tanks.Destructive foreign materials may include natural or human-made materials that are introduced into the membrane system influent channel or tanks originating from construction and maintenance activities or from inadequate pretreatment or from aquatic species including clams and snails or from damage to the tank or tank coating.Sand and other materials that are naturally present in the influent will not be considered destructive foreign materials.Buyer shall be responsible to maintain correct function of the screen mechanism and to flush tanks of accumulated sand at the tank bottom. e. Failure to install and maintain operating data acquisition and electronic data transmission functions at the plant. I. Physical abuse or misuse,incorrect removal or installation of Membrane Modules by non-Seller personnel including fiber damage caused by operator error in handling of Membrane Modules or cassettes. g. Unauthorized alteration of any components or parts originally supplied by the Seller. h. Intentional damage. 14 Return Procedure In the event that the return of a Membrane Module is required pursuant to this warranty, Buyer will first obtain a Return Goods Authorization IRGAI number from the Seller. Membrane Modulels)shipped to the Seller for warranty examination must be shipped freight prepaid.If Buyer desires temporary replacement Membrane Module(s)to replace those alleged to be defective and returned to the Seller for warranty examination,Buyer shall be responsible for the cost associated with any such replacements until examination of the returned Membrane Modules pursuant to this warranty is complete.Any Membrane Module examined by Seller as part of a warranty claim where the Membrane Module is subsequently found to be performing as warranted or where a Membrane Module failure is not covered under the warranty will be returned to Buyer,freight collect. Ashland-Membrane Replacement-2"d Train ©GE November 3,2011 204523 Page 13 of 14 CE Water & Process Technologies 8 Signed Agreement Ashland and GE Water acknowledge that they have read and understood this Agreement and agree to be bound by the terms and conditions specified in it. Offered by ZENON Environmental Corporation, Accepted by City of Ashland Legal Entity: also known as GE Water or Seller Legal Entity: a.k.o.Ashland or Buyer Authorized Authorized Signature By: Jim Imrie Signature By: Title: Manager,Global Lifecycle Services Title: Signature Signature Dote: Date: .......... ........... .... ......... ._........-........ .. .........-----...... . ......... . ..... ........----- ------ Signature: Signature: x x Purchase Order No: Agreement Start Date: Upon acceptance of this proposal,please forward the following either• Jim Imrie Jim.lmrie @qe.com by email with.pdf attachments or• by postal mail or• by fax. Manager,Global Lifecycle Services 1)this signature page completed to GE Water&Process Technologies 21 a hard copy of your purchase order,and 3239 Dundos Street West. 3)any required tax exemption certificates Oakville,Ontario,Canada L6M 4B2 Fax No.: 905 465-3050 When both signatures have been made,a scanned copy of the Agreement will be emailed with the order acknowledgement to Buyer. Ashland-Membrane Replacement-2^d Train OGE November 3.2011 204523 _ Page 14 of 14 r CITY OF FORM #9 ASHLAND SPECIAL PROCUREMENT REQUEST FOR APPROVAL To: City Council, Local Contract Review Board From: Michael Fauzht, Public Works Director Date: September 14, 2010 Subject: REQUEST FOR APPROVAL OF A SPECIAL PROCUREMENT In accordance with ORS27913.085, this request for approval of a Special Procurement is being presented to the City Council for approval. This written request for approval describes the proposed contracting procedure and the goods or services or the class of goods or services to be acquired through the special procurement and the circumstances that justify the use of a special procurement under the standards set forth ORS 279B.085(4). 1. Requesting Department Name: Public Works Department,Wastewater Treatment Plant 2. Department Contact Name: . Michael Faught and David Giess 3. Type of Request: X Class Special Procurement Contract-specific Special Procurement 4. Time Period Requested: From To: 5. Total Estimated Cost: $429.684.00 6. Short title of the Procurement: Membrane Filter Replacement Supplies and/or Services or class of Supplies and/or Services to be acquired: The City of Ashland wastewater treatment plant needs to replace failing membrane filters in order to meet the established regulatory requirements for phosphorous removal. These requirements are established under the current National Pollutant Discharge Elimination System permit(NPDES). The City of Ashland needs to purchase new membrane filters from GE Water and Process Technologies in order to replace the failing ones within the membrane treatment system.The City is seeking to purchase ten new ZeeWeed 550c-250 filtration modules. The filter modules represent a vM important component in the treatment system. If the City of Ashland fails to meet the treatment requirements of the NPDES permit it can be fined by the Department of Environmental Quality(DEO). 7. Background and Proposed Contracting Procedure: Provide a description of what has been done in the past and the proposed procedure. The Agency may,but is not required to, also include the following types of documents: Notice/Advertising, Solicitation(s), Bid/Proposal Forms(s), Contract Form(s), and any other documents or forms to be used in the proposed contracting procedure. Attach additional sheets as needed. Background: Direct Award. Form#9-Special Procurement-Request for Approval,Page 1 of 4,1211/2011 8. Justification for use of Special Procurement: Describe the circumstances that justify the use of a Special Procurement. Attach relevant documentation. This is a special procurement for goods due to the fact that GE Water and Process Technologies manufacture the only membrane filters that are known to work directly with the existing membrane filtration system.There is another manufacturer of membrane filters,but the City of Ashland's consultant engineer handling wastewater items informed the City that their would be additional studies and pre-design that would need to be accomplished to verify if the membranes would work within the confines of the existing system. In addition, the membranes from the other manufacturer create a decrease in square-footage and thus a reduction in treatment ability. The treatment plant currently uses ZeeWeed 500c-220 and-250 membranes in its treatment trains without issue. Currently their can be a lead time of 90-150 days for arrival of the membrane filters after purchase. The membranes need to be installed and tested by April 2011 in order to go online in May of 2011. The membranes need to be online from May to November of each year in order to meet the phosphorous removal requirements. The City of Ashland currently has a price guarantee from GE for purchase of membrane filters. This purchase guarantee was established when the City.ofAshland installed the original GE membrane filter modules in 2002. 9. Findings to Satisfy the Required Standards: This proposed special procurement: X (a)will be unlikely to encourage favoritism in the awarding of public contracts or to substantially diminish competition for public contracts because: GE Water and Process Technologies currently manufacture the existing filter membranes at the treatment plant and have the ability to deliver the product in the time frame necessary in order to meet regulatory requirements. (Please provide specific information that demonstrates how the proposed Special Procurement meets this requirement.);and _X (b)(i) will result in substantial cost savings to the contracting agency or to the public because: By using the existing price guarantee from GE, not having to do additional engineering eering studies/pre- design for the other membrane filtration manufacturer that could create additional costs for system changes and meeting the timelines required by regulatory issues the City of Ashland will generate a cost savings. (Please provide the total estimate cost savings to be gained and the rationale for determining the cost savings);or X (b)(ii) will otherwise substantially promote the public interest in a manner that could not practicably be realized by complying with the requirements of ORS 27913.055, 27913.060, 27913.065, or 27913.070,or any rules adopted thereunder because: The GE membrane filters are a known commodity that work directly within the existing treatment system. The additional cost,time, reduction in capacity and possible DEO fines possible associated with choosing the other manufacturer would not be in the City's best interest. .(Please provide specific information that demonstrates how the proposed Special Procurement meets this requirement.) Form#9-Special Procurement-Request for Approval,Page 2 of 4,1211/2011 Public Notice: Pursuant to ORS 279B.085(5) and OAR 137-047-0285(2), a Contracting Agency shall give public notice of the Contract Review Authority's approval of a Special Procurement in the same manner as a public notice of competitive sealed Bids under ORS 279B.055(4) and OAR 137-047-0300.The public notice shall describe the Goods or Services or class of Goods or Services to be acquired through the Special Procurement and shall give such public notice of the approval of a Special Procurement at least seven (7)Days before Award of the Contract. After the Special Procurement has been approved by the City Council, the following public notice will be posted on the City's website to allow for the seven(7)day protest period. Date Public Notice first appeared on www.ashland.or.us-9-28-2010 PUBLIC NOTICE Approval of a Special Procurement First date of publication: 9-28-2010 A request for approval of a Special Procurement was presented to and approved by the City Council, acting as the Local Contract Review Board,on 9-21-2010 The class special procurement was processed to purchase ten new Zee Weed 500c-250 Filtration Modules. The filtration modules represent a unique component at the City of Ashland's wastewater treatment plant. They provided for phosphorous removal from May to November of each year. The removal of phosphorous is a requirement of the current National Pollutant Discharge Permit for the City of Ashland. It has been determined based on written findings that the Special Procurement will be unlikely to encourage favoritism in the awarding of public contracts or to substantially diminish competition for public contracts, and result in substantial cost savings or substantially promote the public interest in a manner that could not be realized by complying with the requirements that are applicable in ORS 279B.055, 279B.060, 27913.065,or 27913.070. An affected person may protest the request for approval of a Special Procurement in accordance with ORS 27913.400 and OAR 137-047-0300. A written protest shall be delivered to the following address: City of Ashland,Scott Fleury, Engineering, 51 Winburn Way, Ashland, OR 97520. The seven(7)protest period will expire at 5:00pm on October 4`h, 2010. This public notice is being published on the City's Internet World Wide Web site at least seven days prior to the award of a public contract resulting from this request for approval of a Special Procurement. Form#9-Special Procurement-Request for Approval,Page 3 of 4, 121112011 Authority to enter into a Special Procurement: Section 1.50.090 Exemptions from Formal Competitive Selection Procedures All Aublic Contracts shall be based upon Competitive Sealed Bidding(Invitation to Bid)or Competitive Sealed Proposals (Request/jar Proposal)pursuant to ORS 279A—279C and the Model Rules except for the following: G. Special/Procurements— a public contractfor a class special procurement,a contract speck procurement or both,based upon a contracting procedure that driers from procedures described in ORS 179B.055,279B.060,279B.065,279B.070. ' The contracting approach may be custom designed to meet the procurement needs. 1. Special procurements shall be awarded in accordance with ORS 279B.085 and all other applicable provisions of law. ORS 279B.085 Special procurements. (/)As used in this section and ORS 279B.400: (a) "Class special procurement"means a contracting procedure that differs from the procedures described in ORS 279B.055,179B.060, 279B.065 and 279B.070 and is for the purpose ofentering into a series of contracts overtime or for multiple projects. . (b) "Contract-specific special procurement"means a contracting procedure that differs from the procedures described in ORS 279B.055, 279B.060,279B.065 and 279B.070 and is for the purpose ofentering into a single contract or a number of related contracts on a one-time basis or for a single project. (c) "Special procurement"means, unless the context requires otherwise, a class special procurement, a contract-specific special procurement or both. (2)Except as provided in subsection(3)of this section,to seek approval of a special procurement, a contracting agency shall submit a written request to the Director of the Oregon Department ofAdministrative Services or the local contract review board, as applicable, that describes the contracting procedure,the goods or services or the class ofgoods or services that are the subject of the special procurement and the circumstances that justify the use of a special procurement under the standards set forth in subsection(4)of this section. (3) When the contracting agency is the office of the Secretary of State or the oJfce of the State Treasurer, to seek approval ofa special procurement, the contracting agency shall submit a written request to the Secretary of State or the State Treasurer,as applicable, that describes the contracting procedure,the goods or services or the class ofgoods or services that are the subject of the special procurement and the circumstances that justify the use ofa special procurement under the standards set forth in subsection(4)of this section. (4) The director, a local contract review board, the Secretary of State or the State Treasurer may approve a special procurement if the director, board,Secretary of State or State Treasurer finds that a written request submitted under subsection(2)or(3)of this section demonstrates that the use of a special procurement as described in the request,or an alternative procedure prescribed by the director,board, Secretary of State or State Treasurer: (a)Is unlikely to encourage favoritism in the awarding of public contracts or to substantially diminish competition for public contracts; and (b)(A)Is reasonably expected to result in substantial cost savings to the contracting agency or to Me public;or (B)Otherwise substantially promotes the public interest in a manner that could not practicably be realized by complying with requirements that are applicable under ORS 279B.055, 279B.060, 279B.065 or 279B.070 or under any rules adopted thereunder. (5)Public notice of the approval of a special procurement must be given in the same manner as provided in ORS 279B.055(4). (6)/fa contracting agency intends to award a contract through a special procurement that calls jar competition among prospective contractors, the contracting agency shall award the contract to the offeror the contracting agency determines to be the most advantageous to the contracting agency. (7) When the director, a local contract review board, the Secretary of State or the State Treasurer approves a class special procurement under this section, the contracting agency may award contracts to acquire goods or services within the class ofgoork or services in accordance with the terms of the approval without making a subsequent request for a special procurement./1003 c.794 ss57;1005 c.103 §Sd;1007 c.764§71 OAR 137-047-0285 Special Procurements (1)Generally.A Contracting Agency may Award a Contract as a Special Procurement pursuant to the requirements of ORS 279B.085. (2)Public Notice.A Contracting Agency shall give public notice ofthe Contract Review Authority's approval of a Special Procurement in the same manner as public notice of competitive sealed Bids under ORS 279B.055(4)and OAR 137-047-0300. The public notice shall describe the Goods or Services or class of Goods or Services to be acquired through the Special Procurement. The Contracting Agency shall give Affected Persons at least seven(7)days from the date of the notice of approval of the Special Procurement to protest the Special Procurement. (3)Protest.An Affected Person may protest the request for approval of a Special Procurement in accordance with ORS 2798.400 and OAR 137-047-0700. Form#9-Special Procurement-Request for Approval,Page 4 of 4,1211/2011 CITY OF -ASHLAND Council Communication Public Hearing - Recology Waste Collection Rate Increase Meeting Date: December 6, 2011 Primary Staff Contact: Ann Seltzer Department:. Administration E-Mail: ann @ashland.or.us Secondary Dept.: . None Secondary Contact: Lee Tuneberg Approval: Larry Patterson Estimated Time: 20 minutes Question: Will the Council approve a 23% rate increase for solid waste collection? Staff Recommendation: N/A Background: Council heard a presentation from Recology at the study session last evening which included four options for a 23% rate increase spread over the next three years. In 2009 the City of Ashland granted a franchise agreement (Ordinance 2582), previously held by Ashland Sanitary Services to Recology for solid waste collection. Section 9 of the Ordinance states the company may petition the City Council each year for an increase in rates based upon an increase in the cost of rendering solid waste disposal services and that a rate increase be approved by resolution. In July, 2011 Recology contacted the City of Ashland requesting a rate increase of 23.3%. Staff met with representatives of Recology in September and requested Recology develop a rate plan that spreads the increase over a three year period. In November, staff met again with Recology and requested a rate plan showing a rate increase without the current volume/frequency discounts for commercial accounts and a new discount for qualifying seniors. The 30% senior discount reflects the discount the City provides to qualifying seniors on their utility bills. In calculating their rate increase, Recology's used the Operating Ratio (OR) of 90%, which we are told, is standard for this industry. This is the same OR used by Rogue Disposal for its six franchises and Recology's franchise with Jackson County. History of Rate Increases 2008- 9% 2004- 7.2% 1995- 10% Franchise Fees The City of Ashland receives 5% of the franchise holder's gross receipts. In FY2010-11, the City received $138,842 from Recology. A 23.3% rate increase over three years will generate approximately $171,192 at the end of year three. Pagel of 2 �r, CITY OF -ASHLAND Related City Policies: Ordinance 2582 Ordinance 2829 Recycling Center Lease Council Options: • Approve the rate increase. • Deny the rate increase. . Potential Motions: • Move to approve a rate increase of 23.3% and direct staff to prepare a Resolution for Council adoption on December 20. • Move to deny a rate increase of 23.3% and Attachments: Draft Resolution Please see the December 5 study session packet for further information Page 2 of 2 �r, DRAFT RESOLUTION NO. 2011- A RESOLUTION AUTHORIZING A RATE INCREASE FOR RESIDENTIAL, COMMERCIAL AND MEDICAL WASTE SERVICES PROVIDED BY RECOLOGY RECITALS: A. Recology has a franchise with the City of Ashland to provide solid waste and recyclable materials collection and disposal services within the City. B. The franchise agreement, Ordinance 2582, states Recology can petition the City Council to increase its solid waste collection and disposal rates. C. The franchise requires that rate increases must be approved by Council resolution. THE CITY OF ASHLAND RESOLVES AS FOLLOWS SECTION 1 The rates for the collection of residential, commercial and medical waste services and recyclable materials and disposal within the city of Ashland as indicated in Appendix XX are approved. SECTION 2 The adopted rates will take effect in January 2012. SECTION 3 This resolution takes effect upon signing by the Mayor. This resolution was read by title only in accordance with Ashland Municipal Code. Duly PASSED and ADOPTED this day of , 2011. Barbara Christensen, City Recorder SIGNED and APPROVED this day of 12011 John Stromberg, Mayor Reviewed as to form: David Lohman, City Attorney Page 1 of I CITY OF ASHLAND Council Communication Clarification of Council Direction on Changes to an Ordinance Amending the Development Standards for Wireless Communication Facilities in 18.72.180 Meeting Date: December 6, 2011 Primary Staff Contact: Bill Molnar Department: Community Development E-Mail: molnarb(a)ashland.or.us Secondary Dept.: None Secondary Contact: Dave Lohman Approval: Larry Patterson Estimated Time: 30 minutes Question: Does the City Council wish to provide additional clarification to staff on changes to the proposed ordinance titled, "An Ordinance Amending the Development Standards for Wireless Communication Facilities in 18.72.180 of the Ashland Municipal Code"? Staff Recommendation: Staff recommends that Council provide additional detail on the changes to be made to the draft ordinance presented at the Council meeting on November 15, 2011. Background: The City Council held a November 1, 2011 public hearing on amendments to the Development Standards for Wireless Communication Facilities ("WCFs"), and continued the public hearing and first reading of the ordinance to the November 15, 2011 meeting. At the November 15, 2011 meeting, Council directed staff to bring back a new version of the draft ordinance removing the requirement for collocation of new WCFs in the event the proposed new facility would have no negative visual or aesthetic impacts.' In attempting to draft a new version of the ordinance per Council's direction, staff realized more detailed guidance from Council was needed on the following matters: (1) Does Council intend that an applicant whose proposed facility cannot be made aesthetically compatible with neighboring properties be required to collocate even if the applicant believes collocation would leave a significant gap in coverage? (2) Does the Council intend to eliminate altogether the requirement for an independent third-party review of applicant's justifications for its proposed site? (3) Does the Council intend to allow collocation as a "safe harbor," to give an applicant the option to avoid the costs and uncertainties of the typical CUP process? (4) Does the Council intend to strengthen the existing requirements for visual and aesthetic compatibility with neighboring properties either with respect to WCFs integrated into the architecture of an existing building or with respect to the design and installation of separate new WCFs? Finally, staff wishes to advise the Council that a standard of"no visual or aesthetic impact" can be extremely difficult to meet and may not serve to convince either an applicant or surrounding property owners that the City's decision on a particular application properly took their legitimate concerns into account. In its decision on AT&T's request to integrate a wireless communication facility within the building architecture of the Coming Attractions Theater, the Council interpreted the City's land use ordinance Page ] of 2 �r, CITY OF ASHLAND to recognize "collocation" as the preferred design, unless not feasible. By its nature, an application for the collocation of a WCF on an existing site would generally account for concerns related to the proposal's visual and aesthetic impacts, since the masking of or appropriate forms of camouflaging the facilities are evaluated during the initial approval process. If"collocation" is removed as the preferred design under the draft ordinance, the current standards for"Existing" and "Alternative" structures should be reviewed to make sure concerns related to visual and aesthetic impacts are adequately addressed and that the standards are clearly described. Related City Policies: Ashland Comprehensive Plan: ChapterVll The Economy, Chapter IX Public Services Council Options: 1. Provide additional direction to staff on the content of the WCFs ordinance and direct staff to present the new version for first reading at a Council meeting in the near future. 2. Direct staff to prepare a new version of the WCFs ordinance without additional guidance and present the new version for first reading at a Council meeting in the near future. Potential Motions: Move to direct staff to draft changes to AMC 18.72.180 with respect to Development Standards for Wireless Communication Facilities, taking into account the following considerations and factors. Attachments: Draft Ordinance presented at Nov. 15, 2011 Council meeting Page 2 of 2 ORDINANCE NO. AN ORDINANCE AMENDING THE DEVELOPMENT STANDARDS FOR WIRELESS COMMUNICATION FACILITIES IN 18.72.180 OF THE ASHLAND MUNICIPAL CODE AND LAND USE ORDINANCE Annotated to show delefiens and additions to the code sections being modified. Deletions are bold tined4hfottgh and additions are in bold underline. WHEREAS, Article 2. Section 1 of the Ashland City Charter provides: Powers of the City The City shall have all powers which the constitutions, statutes, and common law of the United States and of this State expressly or impliedly grant or allow municipalities, as fully as though this Charter specifically enumerated each of those powers, as well as all powers not inconsistent with the foregoing; and, in addition thereto, shall possess all powers hereinafter specifically granted. All the authority thereof shall have perpetual succession. WHEREAS, the above referenced grant of power has been interpreted as affording all legislative powers home rule constitutional provisions reserved to Oregon Cities. City of Beaverton vAnternational Ass'n of FirAghters, Local 1660, Beaverton Shop 20 Or. App: 293; 531 P 2d 730, 734 (1975); and WHEREAS,_the City of Ashland City Council found AMC 18.72.180.C.2 to be ambiguous on its face, and interpreted this standard in the final decision on November 2, 2010 for the appeal of a Planning Action 2009-01244, a request to install rooftop wireless communications facilities on the existing building located at 1644 Ashland Street; and WHEREAS, the City of Ashland Planning Commission considered the above-referenced recommended amendments to the Ashland Municipal Code and Land Use Ordinances based on the final decision of the City Council on Planning Action 2009-01244 at a duly advertised public hearing on October 11, 2011, following deliberations, recommended approval of the amendments unanimously; and WHEREAS, the City Council of the City of Ashland conducted a duly advertised public hearing on the above-referenced amendments on November 1, 2011; and WHEREAS, the City Council of the City of Ashland, following the close of the public hearing and record, deliberated and conducted first and second readings approving adoption of the Ordinance in accordance with Article 10 of the Ashland City Charter; and WHEREAS, the City Council of the City of Ashland has determined that in order to protect and benefit the health, safety and welfare of existing and future residents of the City, it is necessary to amend the Ashland Municipal Code and Land Use Ordinance in manner proposed, that an adequate factual base exists for the amendments, the amendments are consistent with the An Ordinance Amending AMC 18.72.180 Page 1 comprehensive plan and that such amendments are fully supported by the record of this proceeding. THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOLLOWS: SECTION 1. The above recitations are true and correct and are incorporated herein by this reference. SECTION 2. AMC Chapter 18.72.180[Development Standards for Wireless Communication Facilities] is hereby amended to read as follows: SECTION 18.72.180 Development Standards for Wireless Communication Facilities. A. Purpose and Intent - The purpose of this section is to establish standards that regulate the placement, appearance and impact of wireless communication facilities, while providing residents with the ability to access and adequately utilize the services that these facilities support. Because of the physical characteristics of wireless communication facilities, the impact imposed by these facilities affect not only the neighboring residents, but the community as a whole. The standards are intended to ensure that the visual and aesthetic impacts of wireless communication facilities are mitigated to the greatest extent possible, especially in or near residential areas. B. Applicability. 1. All installation of wireless communication systems shall be subject to the requirements of this section in addition to all applicable Site Design and Use Standards and are subject to the following approval process: Zoning Designations Attached to Alternative Freestanding Existing Structures Support Structures Structures Residential Zones CUP Prohibited Prohibited C-1 CUP CUP Prohibited C-1-D (Downtown) CUP Prohibited Prohibited C-1 - Freeway overlay Site Review Site Review CUP E-1 Site Review Site Review CUP M-1 Site Review Site Review CUP SOU Site Review CUP CUP NM (North Mountain) Prohibited Prohibited Prohibited An Ordinance Amending AMC 18.72.180 Page 2 Historic District CUP Prohibited Prohibited A-1 (Airport Overlay) CUP CUP CUP HC (Health Care) CUP Prohibited Prohibited CM-NC CUP CUP CUP CM-OE Site Review Site Review CUP CM-CI Site Review Site Review CUP CM-MU CUP CUP CUP CM-OS Prohibited Prohibited Prohibited 2. Additional Provisions. a. In residential zoning districts, wireless communication facilities are permitted on existing structures greater than 45 feet in height. For the purposes of this section, existing structures shall include the replacement of existing pole, mast or tower structures (such as stadium light towers) for the combined purposes of their previous use and wireless communication facilities. b. In the Downtown Commercial zoning district (C-1-D), wireless communication facilities are permitted on existing structures with a height greater than 50 feet. C. With the exception of the C-1-D zoning district as described above, wireless communication facilities are prohibited in the Historic Districts, as defined in the Comprehensive Plan. 3. Exemptions. Replacement of previously approved wireless communication facility components are permitted outright with an approved building permit, and are allowed without a Site Review or Conditional Use Permit as specified in the preceding subsection, provided that these actions: a. Do not create an increase in the height of the facility more than ten feet; and b. Conforms with the conditions of the previously approved planning action; and c. Do not cause the facility to go out of conformance with the standards of Section 18.72.180.D. R C. Submittals - In addition to the submittals required in sSection 18.72.060, the following items shall be provided as part of the application for a wireless communication facility. 1. A photo of each of the major components of a similar installation, including a photo montage of the overall facility as proposed. 2. Exterior elevations of the proposed wireless communication facility (min 1"=10'). 3. A set of manufacturers specifications of the support structure, antennas, and accessory buildings with a listing of materials being proposed including colors of the exterior materials. 4. A site plan indicating all structures, land uses and zoning designation within 150 feet of the site boundaries, or 300 feet if the height of the structure is greater than 80 feet. 5. A may that includes the following information: a. the coverage area of the proposed wireless communication facility, and An Ordinance Amending AMC 18.72.180 Page 3 b_A map showing the existing and approved wireless communication facility sites operated by the applicant, and all other wireless communication facilities within a 5 mile radius of the proposed site. 6. Details and specifications for exterior lighting. 6 7.A collocation feasibility study and states the reasons °°"°° on ean or eannet °eeu-addressing the Collocation Standards in Section 18.72.180.D.3. 8. For applications requesting approval of installation of new wireless communication facilities that are not collocated on a structure used by one or more wireless communications providers, an applicant shall submit, along with the standard application fee, an additional fee to reimburse the City for the cost of having the application materials reviewed by an independent contractor. The contractor must provide objective advice based on professional qualifications and experience in telecommunication/radio frequency engineering, structural engineering, assessment of electromagnetic fields, telecommunications law, and other related fields of expertise. The fee for this independent analysis of application materials shall be in an amount established by resolution of the City Council. 7 9.A copy of the lease agreement for the proposed site showing that the agreement does not preclude collocation. 8 10.Documentation detailing the general capacity of the tower in terns of the number and type of antennas it is designed to accommodate. 9 11.Any other documentation the applicant feels is relevant to comply with the applicable design standards. 170 12.Documentation that the applicant has held a local community meeting to inform members of the surrounding area of the proposed wireless communication _facility. Documentation to include: a. a copy of the mailing list to properties within 300' of the proposed facility. b a copy of the notice of community meeting, mailed one week prior to the meeting. c. a copy of the newspaper ad placed in a local paper one week prior to the meeting. d. a summary of issues raised during the meeting. 13. Findings addressing the design standards in Section 18.72.180.D. C D. Design Standards - All wireless communication facilities shall be located, designed, constructed, treated and maintained in accordance with the following standards: 1. General Provisions a. All facilities shall be installed and maintained in compliance with the requirements of the Building Code. At the time of building permit application, written statements from the Federal Aviation Administration (FAA), the Aeronautics Section of the Oregon Department of Transportation, and the Federal Communication Commission that the proposed wireless communication facility complies with regulations administered by that agency, or that the facility is exempt from regulation. b. All associated transmittal equipment must be housed in a building, above or below ground level, which must be designed and landscaped to achieve minimal visual impact with the surrounding environment. c. Wireless communication facilities shall be exempted from height limitations imposed in each zoning district. An Ordinance Amending AMC 18.72.180 Page 4 d. WC Wireless communication facilities shall be installed at the minimum height. and mass necessary for its intended use. A submittal verifying the proposed height and mass shall be prepared by a licensed engineer. e. Lattice towers are prohibited as freestanding wireless communication support structures. e f. Signage for wireless communication facilities shall consist of a maximum of two non- illuminated signs, with a maximum of two square feet each stating the name of the facility operator and a contact phone number. €g.Applicant is required to remove all equipment and structures from the site and return the site to its original condition, or condition as approved by the Staff Advisor, if the facility is abandoned for a period greater than six months. Removal and restoration must occur within 90 days of the end of the six month period. h. All new wireless communication support structures shall be constructed so as to allow other users to collocate on the facility. 2. Preferred Designs. The following preferred designs are a stepped hierarchy, and the standards shall be applied in succession from subsection a to e, with the previous standard exhausted before moving to the following design alterative. For the purpose of Section 18.72.180, feasible is defined as capable of being done executed or effected, possible of realization. A demonstration of feasibility requires a substantial showing that a preferred design can or cannot be accomplished. a. Collocation. Wher-e possible, the use of existing MICIF sites for- new installation shall be eneournged. Collocation of new facilities on existing facilities shall be the preferred option. Where technically feasible, collocate new facilities on pre- existing structures with wireless communication facilities in place or on pre- existing towers. b. Attached to Existing Structure. If (a) above is not feasible, WC wireless communication facilities shall be attached to pre-existing structures, when feasible. c. Alternative Structure. If(a) or(b) above are not feasible, alternative structures shall be used with design features that conceal, camouflage or mitigate the visual impacts created by the proposed W£C wireless communication facilities. d. Freestanding Support Structure. If(a), (b), or (c) listed above are not feasible, a monopole design shall be used with the attached antennas positioned in a vertical manner to lessens the visual impact compared to the antennas in a platform design. Platform designs shall be used only if it is shown that the use of an alternate attached antenna design is not feasible. e. Latfiee towers are prohibited as freestanding wireless eommuniention suppe sty--::etur e. 3. Collocation Standards. a. The collocation feasibility study shall: 1) document that alternative sites have been considered and are technologically unfeasible or unavailable; 2) demonstrate that a reasonable effort was made to locate collocation sites that meet the applicant's service coverage area needs: and 3) document the reasons collocation can or cannot occur. An Ordinance Amending AMC 18.72.180 Page 5 b. Relief from collocation under this section may be granted at the discretion of the approving authority, if the application and independent third party analysis demonstrate collocation is not feasible because one or more of the following conditions exist at prospective collocation sites: i. a significant service gap in coverage area ii. sufficient height cannot be achieved by modifying existing structure or towers iii. structural support requirements cannot be met iv. collocation would result in electronic, electromagnetic, obstruction or other radio frequency interference 3 4.1-andscaping. The following standards apply to all WC wireless communication facilities with any primary or accessory equipment located on the ground and visible from a residential use or the public right-of-way. a. Vegetation and materials shall be selected and sited to produce a drought resistant landscaped area. b. The perimeter of the "„';T wireless communication facilities shall be enclosed with a security fence or wall. Such barriers shall be landscaped in a manner that provides a natural sight obscuring screen around the barrier to a minimum height of six feet. c. The outer perimeter of the MIC wireless communication facilities shall have a 10 foot landscaped buffer zone. d. The landscaped area shall be irrigated and maintained to provide for proper growth and health of the vegetation. e. One tree shall be required per 20 feet of the. landscape buffer.zone to provide a continuous canopy around the perimeter of the ` ICF wireless communication facilities. Each tree e shall have a caliper of 2 inches, measured at breast height, at the time of planting. 4 S.Visual Impacts a. Antennas, if attached to a pre-existing or.alternative structure shall be integrated into the existing building architecturally and, to the greatest extent possible, shall not exceed the height of the pre-existing or alternative structure. b. Wireless communication facilities shall be located in the area of minimal visual impact within the site which will allow the facility to function consistent with its purpose. c. Antennas, if attached to a pre-existing or alternative structure shall have a non- reflective finish and color that blends with the color and design of the structure to . which it is attached. d. MIC Wireless communication facilities, in any zone, must be set back from any residential zone a distance equal to twice its overall height. The setback requirement may be reduced if, as determined by the Hearing Authority, it can be demonstrated through findings of fact that increased mitigation of visual impact can be achieved within of the setback area. Underground accessory equipment is not subject to the setback requirement. e. Exterior lighting for a \IC wireless communication facility is permitted only when required by a federal or state authority. An Ordinance Amending AMC 18.72.180 Page 6 f All wireless communication support structures must have a non-reflective finish and color that will mitigate visual impact, unless otherwise required by other government agencies. g. Should it be deemed necessary by the Hearing Authority for the mitigation of visual impact of the MIC wireless communication facility, additional design measures may be required. These may include, but are not limited to: additional camouflage materials and designs, facades, specific colors and materials, masking, shielding techniques. permit,a. Eneh addoti n of an antenna to an existing MICIF requires a building �uu thp, fl w ennal antenna inereases the height of the f6eility more thmi ten b. Addition of antennas to an existing MICIF ffiat inerenses the everall height of the foeility Fnere than ten feet is subjeet to n site review D. All installation of wireless eemmuniention systems shall be subjeet to the requirements of this seetion in addition to Hill applienble Site Design nnd Use Stnndards nnd are r4#aehed to "fte -aate:2 Frreestandie Zoning Designations g Existing Struetures Support Struetares Struetures m C JF Prohibited Prohibited C-4 _- CU-P CUR Prek►ibited - �4 CUB pProhiibited Prohibited C1 C.�......n overlay Site view Site-Review CU-P F,4 Site Review Site ReWe T CU-P A44 Site Review Site Revie CU-P S9U Site Review CU-P CUP Nl%I (North Mountain) Prohibited Prohibited Prohibited Histarie DistrietM CUR Prohibited Prohibited " 1 (Air-por-t Over-Inn) CUP CU-P CUP HC (Health Caro CUP Prohibited Prohibited CM NC CUP CUP CUP CM AS Site Review Site Review CUP CM Ci Site Review S:tortc�evie CUP "� ''"�_ AMU CUP CSR CUP CM 08 Prohibited Prohibited Prohibited An Ordinance Amending AMC 18.72.180 Page 7 SECTION 3. Severability. The sections, subsections, paragraphs and clauses of this ordinance are severable. The invalidity of one section, subsection, paragraph, or clause shall not affect the validity of the remaining sections, subsections, paragraphs and clauses. SECTION 4. Codification. Provisions of this Ordinance shall be incorporated in the City Code and the word "ordinance" may be changed to "code", "article", "section", or another word, and the sections of this Ordinance may be renumbered, or re-lettered, provided however that any Whereas clauses and boilerplate provisions, and text descriptions of amendments (i.e. Sections 1, 22-23) need not be codified and the City Recorder is authorized to correct any cross-references and any typographical errors. The foregoing ordinance was first read by title only in accordance with Article X, Section 2(C) of the City Charter on the day of 12011, and duly PASSED and ADOPTED this day of 12011. Barbara M. Christensen, City Recorder SIGNED and APPROVED this day of 2011. John Stromberg, Mayor Reviewed as to form: - David Lohman, City Attorney An Ordinance Amending AMC 18.72.180 Page 8 CITY OF ASHLAND Council Communication ' FY 2010-2011 Comprehensive Annual Financial Report Meeting Date: December 6, 201 1 Primary Staff Contact: Lee Tuneberg Department: Admin. Services E-Mail: tuneberl @ashland.or.us Secondary Dept.: None Secondary Contact: None Approval: Larry Patterson Estimated Time: 10 Minutes Question: Should the City Council accept the Comprehensive Annual Financial Report as recommended by the Ashland Audit Committee? Staff Recommendation: The Audit Committee recommends acceptance of the Comprehensive Annual Financial Report for FY 2010-2011 and staff concurs. Background: The Audit Committee has met with staff and auditor Pauly, Rogers and Company, P.C. to review and accept the annual.,audit for the fiscal year ended June 30, 2011. The committee's report can.be found in the annual financial report on page xvii and the auditor opinion on page 3. The Comprehensive Annual Financial Report (CAFR) is prepared annually as part of the state-required audit by an independent, certified and municipally licensed auditor. In Ashland, the auditor reports to the Audit Committee established by the Council. The committee receives the auditor opinion, management letter.and annual financial reports (including the Parks Commission Component Unit Financial Report) prepared by staff. When satisfied with the reports and related information, the committee forwards the report to Council with a recommendation to accept. The auditor gave an unqualified opinion again this year. The CAFR conforms to generally accepted accounting principles (GAAP) and the latest applicable Governmental Accounting Standards Board Statements, auditing standards and Oregon Budget Law. The report also complies with OMB Circular A-133 requirements since the City accepted enough federal financial assistance in FY 2010-2011 to require specific audit actions and disclosures. This requires added disclosure through a Schedule of Findings and Questioned Costs addressing audit results, financial statement findings, federal award findings and questioned costs. The auditors identified three conditions worthy of reporting and they are detailed on Page 157. They include the need for: • Better internal controls for the Information Technology Department regarding internally developed software. • Better guidelines on valuing intangible assets such as software. • Better internal controls for staff access to transactions in the Municipal Court. Pagel of 4 11FAWN CITY OF ASHLAND The Administrative Services Department's responses to the Management Report comments immediately follow the auditor findings on the same page. Staff continues to work on the issues with the goal to make sufficient progress or resolve them by June 30, 2012, so they are not carried forward. No questionable costs for federal financial assistance programs were reported by the Auditor. The City and Parks are prepared to submit both annual reports to the Government Finance Officers Association for review and suggestions for improvement again this year. Financial Overview The City is responsible for completeness and accuracy of the annual report. The auditor reports are included in the document and presented on their letterhead. These reports attest to the City's compliance with Oregon Budget Law and federal reporting requirements. The annual report includes a section on pages 5 through 17 called Management's Discussion and Analysis (MD&A) that is intended to provide the reader with a basic understanding of the financial condition and change over the year audited. Please read the MD&A and Notes section to get a general understanding of the financial information provided. Unless otherwise indicated, financial references relate to the City and do not incorporate Parks & Recreation information. From an overview perspective, the City's financial condition remained stable with total net assets increasing$2,877,411 or 2.8% to $104,327,892. Cash balances were increased 3.8% in total with general governmental balances increasing $948,000 or 8% including reserves but business-type funds reduced $216,000 or 3% reflecting reduced payables and debt. Total City total assets are up $624,000 which includes: 1. $722,000 more in cash & investments (a plus). 2. $46,000 more in restricted cash & investments (a plus) 3. $1,538,000 more in receivables (a plus) 4. $31,000 more in inventories (a plus) 5. $121,000 less in deferred revenue (a minus) 6. $4.52 million more in fixed assets (a plus) 7. $6.11 million more in accumulated depreciation (a minus). City-wide current payables (liabilities) are $2,317,000 (42.1%) more than the prior year, primarily due to a higher level of accrued interest payable consistent with the outstanding debt service due in the coming year and capital improvement work done late in the fiscal year and payable at the end of June. The net result of changes in Assets and Liabilities city-wide is the $2.88 million increase in Total Net Assets for the City mentioned above. In general, the City raised rates, reduced operating expenses and deferred capital projects to better balance incomes and out goes to provide a positive impact. These positive steps resulted in changes that offset the negative impact of depreciation (aging of city infrastructures calculated to be $6.11 million) for the year. A final point for the overview is the change in categories of Net Assets where Unrestricted decreased by $2.9 million and Restricted increased by $2.8 million. Although there are many elements contributing to this change such as using unrestricted funds for projects and transferring unrestricted Page 2 of 4 CITY OF ASHLAND monies into restricted accounts like the Reserve Fund, Debt Service Fund and Cemetery Trust Fund, a material change has been caused by implementing GASB 54 and better guidelines on recognizing fornial and informal restrictions imposed. Another aspect of GASB 54 is the presentation of the Reserve Fund established a few years ago. In the city-wide presentations and schedules the $509,000 ending fund balance (EFB) has been added to the General Fund presentations. This is done to be compliant with GAAP requirements in that the Reserve Fund does not have an EFB restricted by use from a dedicated revenue stream so it cannot be otherwise categorized in the"front" of the CAFR. Simply put, the City established the reserve to be a repository of funds as they occur and left it open to use as identified during subsequent budget processes by the Budget Committee. Since the use of that EFB remains to be identified and cannot be automatically restricted by the type of revenue stream it is required to be reported as part of the General Fund EFB. This requirement actually worked to the City's benefit when issuing bonds for Fire Station #2 in that the General Fund EFB was "grossed up" by the $509,000 and that assisted in the favorable bond rating and low interest rate earned. The Parks and Recreation Commission net assets increased.$352,485 to $12.0 million. As with the City, there are many elements contributing to this change including $443,196 in depreciation expense offset by positive variances like $592,845 more cash on hand at June 30. The financial report indicates the City has been able to maintain its financial position but not without increasing some charges and adjusting services and projects where necessary to better balance resources and requirements. Many of the City's funds are doing well when considering fund balances. As discussed throughout the recent budget process, balancing revenue streams with the cost of services is, and will remain, difficult in funds reliant upon taxes (General, Street and Parks funds) and funds that include capital improvements funded through rates, fees, taxes and borrowing (Street and all enterprise funds). As in the past, some funds have ending fund balances beyond targets and those "surplus" amounts will be needed to help in the short-term as capital financing is completed or revenue streams are adjusted. Changes in Ending Fund Balances (Adopted and Actual) for all funds can be viewed on pages 110- 1 11. Other key places to look within the document are: Pages Information i - ix Transmittal letter from staff xvii Report of Audit Committee accepting the audit 3- 4 Auditor's unqualified opinion 5 - 17 Management's Discussion & Analysis 21 - 30 Basic Financial Statements 32 - 61 Notes to General Purpose Financial Statements 66 - 143 Supplementary reports, schedules and statistical tables 147 - 149 Oregon required auditor comments and disclosures 153 - 158 Government Standards Compliance Reports including Federal Assistance, OMB Circular A-133 compliance, and other internal compliance disclosures Page 3 of 4 IA, CITY OF ASHLAND Related City Policies: City of Ashland Financial Management Policies, Budget Document Appendix Council Options: Council may accept the Committee's report and the annual report as presented, recommend modifications as discussed or defer acceptance (takes no action) awaiting further information or clarification. Potential Motions: A. Council moves to accept the Audit Committee Report and the Comprehensive Annual Financial Report for the fiscal year ended June 30, 2011, as presented. B. Council moves to accept the Audit Committee Report and the Comprehensive Annual Financial Report for the fiscal year ended June 30, Ml 1, as modified by discussion. C. Council takes no action pending further information or clarification. Attachments: FY 2010-2011 Comprehensive Annual Financial Report Audit Committee Meeting minutes 10/24/2011 Audit Committee Meeting draft minutes 11/7/2011 Page 4 of 4 CITY OF ASHLAND :' I COMPREHENSIVE ANNUAL FINANCIAL REPORT for the year ended June 30, 2011 Prepared by the Administrative Services Department Lee Tuneberg, Administrative Services and Finance Director table of contents INTRODUCTORY SECTION Page Letterof Transmittal ......................................................................................:.............................i Certificate of Achievement for Excellence in Financial Reporting .............................................xi ElectedCity Officials................................................................................................................ xii AppointedCity Officials............................................................................................................ xiii OrganizationChart .................................................................................................................. xiv Mapof City of Ashland..............................................................................................................xv Municipal Audit Committee Report ......................................................................................... xvii FINANCIAL SECTION .Independent Auditor's Report ......................................:.............................................................3 Management's Discussion and Analysis.....................................................................................5 Basic Financial Statements: Government - Wide Financial Statements: Statementof Net Assets ................................................................................................21 Statement of Activities ...................................................................................................22 Fund Financial Statements: Balance Sheet- Governmental Funds...........................................................................24 Reconciliation of Balance Sheet of Governmental Funds to Statement of Net Assets...25 Statement of Revenues, Expenditures and Changes in Fund Balance: Governmental Funds...........................................................................................26 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to Statement of Activities ..............................................27 Statement of Net Assets - Proprietary Funds.................................................................28 Statement of Revenues, Expenses and Changes in Net Assets: ProprietaryFunds................................................................................................29 Statement of Cash Flows - Proprietary Funds ...............................................................30 Notes to Basic Financial Statements an integral part of the financial statements 31 Required Supplementary Information: Schedule of Revenues, Expenditures, Changes in Fund Balance - Budget and Actual: GeneralFund ......................................................................................................66 Schedule of Revenues, Expenditures, Changes in Fund Balance - Budget and Actual: StreetFund .........................................................................................................67 Supplementary Information: Combining Balance Sheet - All Non-Major Funds .........................................................70 Combining Statement of Revenues, Expenditures and Changes in Fund Balances: AllNon-Major Funds............................................................................................71 city of ashland table of contents Page Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: CDBGFund ..................................................................................................................72 AirportFund ..................................................................................................................73 Capital Improvements Fund ..........................................................................................74 DebtService Fund ........................................................................................................75 CemeteryTrust Fund ....................................................................................................76 ReserveFund ................................................................................................................77 Schedule of Revenues, Expenditures and Changes in Net Assets - Budget and Actual: WaterFund ...................................................................................................................78 WastewaterFund ..........................................................................................................79 ElectricFund .................................................................................................................80 Telecommunications Fund ............................................................................................81 Consolidating Balance Sheet - Internal Service Funds.............................................................82 Consolidating Statement of Revenues, Expenses and Changes in Net Assets: Internal Service Funds...................................................................................................83 Combining Internal Service Fund Statement of Cash Flows ....................................................84 Schedule of Revenues, Expenditures and Changes in Net Assets - Budget and Actual: Central Services Fund ..................................................................................................85 Insurance Services Fund ..............................................................................................86 EquipmentFund ........:............................................................:......................................87 Capital Assets Used in the Operation of Governmental Funds - By Source .....:......................88 Schedule of Assets Used in the Operation of Governmental Funds - By Function/Activity.......89 Schedule of Bond Principal and Interest Transactions ............................................................90 Schedule of Property Tax Transactions Collected and Uncollected ........................................92 Schedule of Property Tax Transactions and Balances of Taxes Uncollected ._....................:..93 Schedule of Receipts, Disbursements and Balances-Elected Officials..........:..........................94 STATISTICAL SECTION -TOTAL REPORTING ENTITY (UNAUDITED) Financial Trends Statement of Net Assets, Governmental Activities, as of June 30, ..........................................98 Statement of Net Assets, Business-Type Activities, as of June 30, .......................................100 Changes in Net Assets, Governmental Activities, as of June 30. ............................................102 Changes in Net Assets, Business-Type Activities, as of June 30...........................................104 Fund Balances, Governmental Funds, Last Ten Years..............:...........................................106 Changes in Fund Balances, Governmental Funds, Last Ten Years .......................................108 Fund Balance Comparison, Last Ten Years ..........................................................................110 Revenue Capacity Assessed and Estimated Actual Value of Taxable Property, for the last ten fiscal years .......112 Property Tax Rates- Direct and.Overlapping Governments, for the last ten fiscal years .......113 Property Value and New Construction History, for the last ten fiscal years ...........................114 Food and Beverage Tax Revenues by Fund, for the last ten fiscal years ..............................115 Principal Property Tax Payers, Current Year and Teri Years Ago......................................... 116 General Governmental Tax Revenues by Source, for the last ten fiscal years ......................118 Property Tax Levies and Collections, for the last ten fiscal years ......................................... 120 Electric Utility Usage, for the last ten fiscal years ...................................................................122 city of ashland table of contents Page Debt Capacity Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita, for the last ten fiscal years ............ 124 Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures, for the last ten fiscal years............................................. 126 Pledged Revenue Coverage, Water Fund, for the last ten fiscal years.................................. 127 Ratios of Outstanding Debt By Type, for the last nine years ................................................ 129 Legal Debt Margin, for the last ten years.............................................................................. 130 Computation of Legal Debt Margin, June 30, 2011................................................................ 132 Computation of Direct and Overlapping Bonded Debt, General Obligation Bonds, June 30, 2011 .................................................................. 133 Economic and Demographic Information Principal Employers, Current Year and Ten Years Ago......................................................... 134 Demographic Statistics, for the last ten fiscal years............................................................... 135 Operating Information Schedule of Major Insurance in Force ................................................................................... 136 City Employee By Function/Program, for Fiscal Year ended June 30, for last eight years .... 137 Operating Indicators By Function/Program, for the last ten years.......................................... 138 Capital Assets and Infrastructure Statistics By Function/Program, for the last ten years....... 140 AUDIT COMMENTS AND DISCLOSURES REQUIRED BY STATE REGULATIONS Minimum Standards for Audits of Oregon Municipal Corporations ........................................ 146 Report of Independent Auditors............................................................................................. 147 Government Auditing Standard Compliance Reports ............................................................ 153 city of ashland 2011 CAFR ,rim& city of ashland 2011 CAFR INTRODUCTORY SECTION city of ashland 2011 CAFR city of ashland 2011 CAFR Introductory section CITY OF ASHLAND October 24, 2011 To the Citizens of the City of Ashland:, RE: City of Ashland Comprehensive Annual Financial Report We are pleased to submit the Comprehensive Annual Financial Report of the City of Ashland for the fiscal year ended June 30, 2011, as mandated by state statutes. These statutes require that the City of Ashland issue an annual report on its financial position and activity, and that this report be audited by an independent firm of certified public accountants licensed by the State of Oregon to conduct municipal audits. This report must be published within six months of the end of each fiscal year. Management holds responsibility for the accuracy of the data and the completeness and fairness of the presentation, including all disclosures. To the best of, our knowledge and belief, the enclosed data is accurate in all material aspects and is reported in a manner designed to fairly present the financial position and the results of operations of the various funds and component unit of the City of Ashland. All disclosures necessary to enable the reader to gain an understanding of the City of Ashland's activities have been included. Based upon their audit, the independent auditor concluded that there was a reasonable basis for rendering an unqualified opinion and that the City's financial statements for the year ended June 30, 2011, . are presented in conformity with Generally Accepted Accounting Principals (GAAP). The independent auditor's report is presented as the first component of the financial section of this report. It is followed by a Management Discussion and Analysis report on pages 5 through 17. The reader is encouraged to review these pages for a better understanding of the City, its financial condition, and its activities for the year. The financial reporting entity includes all the funds of the City of Ashland, as well as all of its component unit, the Parks and Recreation Commission. Component units are legally separate entities for which the primary government is financially accountable. The City provides a full range of services including police protection, fire protection, building inspection, planning services, economic development, social services, senior program, ambulance, electric, cable television and internet access, water, streets, storm drain, wastewater, airport, cemetery, band, and parks and recreation activities. The Parks and Recreation Commission activities are reported as a discretely presented component unit. The discretely presented component unit is reported in a separate column in the government-wide financial statements. This emphasizes that it is operated autonomously and accounted for separately from the primary government. It also differentiates its financial position, results of operations, and cash flows from those of the primary government. city of ashland page i 2011 CAFR Introductory section GOVERNMENTAL STRUCTURE, ECONOMIC CONDITIONS AND OUTLOOK The City was incorporated in 1874 and is located in the southwest part of the state, It currently has a land area of 6.52 square miles with a population of 20,095. The government has all powers necessary or convenient for the conduct of its municipal affairs, including the power to levy a property tax on both real and personal property located within its boundaries. The City also has the power, by state statute, to extend its corporate limits by annexation, which is done periodically when deemed appropriate by the City Council. The City operates under the council-administrator form of government. Policymaking and legislative authority are vested in the Mayor and City Council. The governing Mayor and Council are responsible for, among other things, passing ordinances, adopting the budget, appointing committees, and hiring the City Administrator and the City Attorney. The City Council consists of a mayor and six-member council. The Mayor, who presides at the council meetings, is elected at-large for a four-year term. Six council members are elected at-large for four-year staggered terms with three council members elected every two years. Other elected officials are the City Recorder/Treasurer, Municipal Judge, and the five-member Parks and Recreation Commission. The City Administrator has responsibility for all functions, with the exception of the Parks Commission. The City Administrator recommends the appointment or dismissal of department heads (Fire Chief, Police Chief, Public Works Director, Community Development Director, Administrative Services/Finance Director, Electric Director and Information Technology Director). The Mayor, with confirmation of the City Council, appoints the City Administrator, the City Attorney, department heads, and the Band Board. The City Administrator is also responsible for carrying out the policies and ordinances of the City Council and overseeing the day-to-day operations of the City. In addition to the help they receive from their appointed staff and employees, 21 standing advisory boards and commissions and various ad hoc committees assist the City Council. Over 135 Ashland citizens serve on these boards and commissions and make a valuable contribution to the City of Ashland. The City of Ashland's economic base depends primarily on higher education and tourism. In addition, the U.S. Fish and Wildlife National Forensics Laboratory is located in Ashland. It is the only crime lab in the world dedicated entirely to wildlife and serves both the national and international communities. Ashland's downtown business district has a high occupancy rate with a variety of shops, restaurants, commercial businesses, and financial institutions. The state has a major economic presence in the area in Southern Oregon University (SOU), which is located on a 175 acre campus within the city limits approximately one mile from the city center. According to the State of Oregon Employment Department, Ashland has an employed work force of approximately 9,400 with an average annual pay of$30,990, which represents over 11.4 percent of Jackson County's labor force. A return of some parts of the economy is appearing with early reports on better ticket sales, local tax revenues and university enrollments. Examples are the Transient Occupancy Tax and Food and page ii city of ashland 2011 CAFR Introductory section Beverage Tax revenues (for all business activities as presented in tables in the Statistical section). Transient Occupancy Tax revenue increased 2.0 percent and Food and Beverage tax revenue increased 2.1 percent. It is not uncommon to have local taxes, especially those relating to tourism, "lead" the tax revenues from other tax revenue sources relating to construction. In 2010-2011, the City issued $15.6 million dollars in building permits, with roughly 90 percent coming from residential permits. New commercial developmenttconstruction permit values for 2010-11 remained near the ten-year low of five permits with a combined calculated valuation of$1.63 million. Total assessed property value increased 3.3 percent during the year. The Ashland Chamber of Commerce publication, Living and Doing Business Guide - 2011 provides a host of current information relevant to the city's economy. Based on data from the Oregon Economic Development Department, the guide reports that Ashland's consumer expenditures were over $439 million in 2010, the median price of a home was $285,000 (about the same as 2003) and that 53 percent of the populace have a Bachelor's or advanced degree. Much of this can be attributed to tourism generated by cultural attractions, the largest of which is the Oregon Shakespeare Festival Association (OSFA), a nationally renowned theater company presenting eleven plays over a season from February through October, to an estimated attendance of over. 350,000. OSFA employs 450 (85 are actors) and has nearly 500 volunteers. Southern Oregon University reports over 6,500 students, 750 faculty and administration and over $100 million in annual revenue. The Ashland Independent Film Festival, Ski Ashland, local galleries, museums and many more also play key roles in the economic impacts identified above. INITIATIVES In February 2010, the City Council set the following goals for the next 12 to 24 months: 2010-2011 CITY COUNCIL GOALS OVERVIEW The City Council has set goals for the next 12 to 24 months, to continue Ashland's history as a community that focuses on sustaining itself and its people. To us, sustainability means using, developing and protecting resources at a rate and in a manner that enables people to meet their current needs and also provides that future generations can meet their own needs. The City of Ashland has a responsibility towards sustainability in six primary areas: • Economy • Municipal Organization • Environment • Public Facilities • Social Equity • Partnerships city of ashland page iii 2011 CAFR Introductory section ECONOMY Develop and implement a comprehensive economic development strategy for the purpose of: • Diversifying the economic base of the community • Supporting creation and growth of businesses that use and provide local and regional products • Increasing the number of family-wage jobs in the community • Leveraging the strengths of Ashland's tourism and repeat visitors Develop an implementing strategy for funding infrastructure and public facilities for economic development projects. Increase the clarity, responsiveness, and certainty of the development process. ENVIRONMENT Develop an integrated land use and transportation plan to: • Increase the viability of transit, bicycles, walking and other alternative modes of transportation • Reduce per capita automobile vehicle miles traveled • Provide safe walking and bicycling routes to home, work, shopping, and schools • Implement environmentally responsible design standards • Minimize new automobile-related infrastructure Adopt an integrated Water Master Plan that addresses long-term water supply, including climate change issues, security and redundancy, watershed health, conservation and reuse, and stream health. Implement specific capital projects and operational programs to ensure that City facilities and operations are a model of efficient use of water, energy, land, and other key resources. Adopt land use codes, building codes, green building standards, and fee structures that create strong incentives for new development that is energy, water, and land efficient and supports a multi-modal transportation system. Develop a strategy to use conservation and local renewable sources to meet Tier 2 power demands. Plan for low-water years by: • Implementing a public information and technical assistance campaign that encourages summer time conservation • Considering options for a summer time surcharge to encourage efficient irrigation practices page iv city of ash/and 2011 CAFR Introductory section SOCIAL EQUITY Complete the sale of a portion of the Clay Street property to Parks and Recreation and decide whether to develop or sell the remaining land. Convene a discussion of stakeholders working on issues related to homelessness to develop a plan for: • Replacing services previously provided by Interfaith Care Community of Ashland • Developing an emergency shelter for minors • Improving connections with Ashland's homeless to services available in Jackson County • Ensuring that Jackson County's Ten-Year-Plan addresses specific issues faced in Ashland ORGANIZATION Develop a plan for fiscal stability, to manage costs, prioritize services, and insure key revenue streams for the City and Parks and Recreation. Address .issues related to the stability of the organization, including employee recruitment and retention, succession planning, and effective and increased use of citizen volunteers. PUBLIC FACILITIES Develop a plan to replace Fire Station No. 2. Define"a long-term strategy for the Ashland Fiber Network that improves its financial viability, provides high quality services to residents, and promotes healthy economic development. PARTNERSHIPS Foster strong collaboration between the local community, city, state and federal leaders, in efforts to improve the health of the Ashland watershed, reduce fire hazards and restore forest health. Advocate for the long-term viability of rail service to and through Ashland and encourage the use of rail through land use, transportation, and economic development planning. In the current fiscal year, the City has: 1. Evaluated and updated capital projects on a needs and available funding basis, as part of the annual budget process 2. Obtained voter approval to finance the construction of Fire Station No. 2 through General Obligation bonds 3. Retired the debt for the Community Development/Engineering Services building located at 51 Winburn Way early, to save on total interest costs, and refinanced the loan for the wastewater treatment plant, to lower annual payments by $120,000, saving over $1.3 million in total cost city of ashland page v 2011 CAFR Introductory section 4. Increased contributions to the Reserve Fund from a larger than anticipated ending fund balance in the General Fund 5. Implemented rate increases where needed for fiscal stability 6. Continued studies to evaluate ongoing operational needs, project funding, and utility rate impacts 7. Complied with Governmental Accounting Standards Board Statement (GASBS) No. 54, updating ending fund balance categorization to enhance understanding and to ensure compatibility with other government agencies 8. Funded Public Employee Retirement System (PERS) increases and changed health care providers for all units, thereby stabilizing costs and providing cost containment options for the future 9. Implemented significant portions of the personnel classification study for most general service (non-public safety) positions 10.Granted over $120,000 for safety net services and $590,000 to encourage economic and cultural activities Management also took positive steps to settle labor contracts, balancing a difficult economy with the needs of the positions to remain relatively competitive in the market. FINANCIAL INFORMATION Management is responsible for establishing and maintaining an internal control structure designed to ensure that assets of the City are protected from loss or theft and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles (GAAP). The internal control structure is designed to provide reasonable assurances that: (1) the cost of a control does not exceed the benefits likely to be derived, and (2) management uses its best judgment to value the costs and benefits as it relates to cost of internal control. The City's system of internal accounting controls is designed to provide reasonable, although not absolute, assurance regarding the safeguarding of assets against loss from unauthorized use or disposition. As a frequent recipient of federal, state and local financial assistance, the City must also have an adequate internal control structure in place to ensure and document compliance with applicable laws and regulations related to these programs. This internal control structure is subject to periodic evaluation by management and staff. Tests were made of the government's internal control structure and of its compliance with applicable laws and regulations, including those related to federal financial assistance programs. Although this testing was not sufficient to support an opinion on the City's internal control system or its compliance with laws and regulation related to non-major federal financial assistance programs, the audit for the year ended June 30, 2011, disclosed no material internal control weaknesses or material violations of laws and regulations. page vi city of ashland 2011 CAFR Introductory section In addition, the City maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriations budget resolution approved by the City Council. All funds are included in the annual appropriated budget. The annual 2010-2011 budget was prepared on a fund basis with department, program, and line item detail. Accounting principles generally accepted in the United States of America require that management provide a discussion and analysis to accompany the financial statements. This letter of transmittal compliments management's discussion and analysis, and should be read in conjunction with it. The City's Management's Discussion and Analysis can be found on pages 5-17, immediately following the independent auditors report. Significant Impacts. The City's investment policy objectives are: to preserve capital, maintain liquidity and diversification, and attain a market rate of return throughout budgetary and economic cycles. Investments are.valued at fair value, as required by GASBS 31. Changes in the economy and investment market are prompting a review of the City's policy. As of June 30, 2011, the fair market value of the investment in the Local Government Investment Pool was 100 percent of the pool shares, as reported in Oregon Short Term Fund audited financial statements. The City provides life and health coverage to its employees and their dependants. The City pays 95 percent of premiums for employees, with management and all five bargaining units paying the remaining five percent. Other optional supplemental insurances are available to employees and are paid entirely by the individuals electing to carry them. The rising cost of employee benefits, especially health care and retirement, prompted the City to change providers in FY 2010-2011, to hold costs flat and provide a tracking system to support cost containment options in the future, such as becoming "self insured" in three years, if warranted. An actuarial review of other post employment benefit programs was performed during the year, and the results from the study are incorporated within this report on pages 56 through 59, in the Notes to Basic Financial Statements section. OTHER INFORMATION Tax Limitation. Article IX of the Oregon Constitution contains various limitations of property taxes levied by local jurisdictions. The Constitution calls for taxes imposed upon property to be segregated into two categories: one to fund the public school system and community colleges and the other for local governments. The citizens of the State of Oregon approved a property tax limitation, commonly referred to as Measure 5, in November 1991. This constitutional amendment divides property taxes into an education category and an "all other" local government category. city of ashiand page vii 2011 CAFR Introductory section The education category property taxes were limited to $15.00 per thousand of real market value (RMV) initially, and have been lowered to $5.00 per thousand. The local government category is limited to $10.00 per thousand. The 2010-2011 local government tax rate in the City of Ashland was $4.60, well within the limitation. Voter approved general obligation debt is not subject to the $10.00 limitation. In November 1996, the citizens of the State of Oregon approved another property tax limitation, commonly referred to as Measure 47. Prior to enactment, this measure was repealed and replaced by Measure 50, by special election on May 20, 1997. Measure 50 changed the property tax limitation on levies, rates assessment, and equalization, after the 1996-1997 fiscal year. Measure 50 includes a reduction of property tax to previous levels and a limit on the growth in assessed valuation, which will result in a limit on a tax increase in subsequent years. Specifically, Measure 50 rolled the assessed value of each unit of property for the tax year 1997-98 back to its 1995-96 "real market value" less ten percent. The measure limited increases in assessed value in future years to three percent per year. The measure also establishes a new permanent tax rate for each taxing district. Ashland's permanent rate for the operating levies is set at $4.2865, although the City chose to levy only $4.1973 of this amount in fiscal year 2010-2011. The measure also provides for voter approved "Local Option Levies" for levies outside the limits. In May 1997, Ashland voters approved the three- year Ashland Youth Activities Levy as a Local Option Levy at a rate of $0.97. The levy i was renewed in May 2000 and again in May 2003, at a maximum rate of $1.38. The 2003 renewal ended in fiscal year 2008. The City of Ashland is still receiving delinquent payments for Ashland Youth Activity Levy from Jackson County. A local option levy of $0.20 was approved by the voters to provide extended library services in Ashland beginning in FY 2007-2008. It was renewed in FY 2008-2009 at $0.13, and in FY 2009-2010 and FY 2010-2011 at $0.19 per thousand of valuation. Awards. The Government Finance Officers Association (GFOA) of the United States and Canada awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its Comprehensive Annual Financial Report for fiscal year ended June 30, 2010. This was the eighteenth year the City had submitted its report for review. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report satisfied both generally accepted accounting principles and applicable legal requirements. This award is valid for a period of one year. We believetthat our current Comprehensive Annual Financial Report continues to meet the Certificate of Achievement Program's requirements, and we intend to submit it to the GFOA to determine its eligibility for another certificate. In addition, the City of Ashland received the GFOA's Award for Distinguished Budget Presentation for its annual 2010-2011 budget. In order to qualify for the Distinguished Budget Presentation Award, the City's budget document was judged to be proficient in several categories, including policy documentation, as an operational guide, as a financial plan, and as a communication device. page viii city of ashland 2011 CAFR Introductory section Acknowledgments. The timely preparation of the Comprehensive Annual Financial Report was made possible by the dedicated service of the entire staff of the City of Ashland Administrative Services/Finance Department, all other departments and the Ashland Parks and Recreation Commission staff. Each member has our sincere appreciation for the contribution made, with special thanks to the Accounting Division and Finance Administration staff for their dedicated efforts in maintaining the accounting systems, audit preparation and report writing. Martha Bennett Lee Tuneberg City Administrator Administrative Services/Finance Director city of ashland page ix 2011 CAFR page x city of ashland 2011 CAFR Introductory section Certificate of Achievement for Excellence in Financial Reporting Presented to City of Ashland Oregon For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30,2010 A Certificate of Achievement for Excellence in Financial Repotting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement syswms whose comprehensive annual financial repons(CAFRs)achieve the highest standards in government accounting and fmanciel reporting. fAM/yt t1* X W xunasncs\& i c MD A w16-CuTI ax tv President SEAL */ d .f <MSl6� Executive Director city of ashiand page xi 2011 CAFR Introductory section CITY OF ASHLAND ELECTED CITY OFFICIALS as of June 30, 2011 Name Position John Stromberg Mayor 252 Ridge Road Ashland, OR 97520 David Chapman Council Member 390 Orchard Street Ashland, OR 97520 Greg Lemhouse Council Member 2850 Wedgewood Ashland, OR 97520 Michael Morris Council Member 720 S. Mountain Avenue Ashland, OR 97520 Russ Silbiger Council Member 562 Ray Lane Ashland, OR 97520 Dennis Slattery Council Member 1405 Pinecrest Terrace Ashland, OR 97520 Carol Voisin Council Member 908 Fox Street Ashland, OR 97520 Pam B. Turner Municipal Judge P.O. Box 1299 Ashland, OR 97520 Barbara Christensen Recorder/Treasurer 759 Willow Street Ashland, OR 97520 page xii city of ashland 2011 CAFR Introductory section CITY OF ASHLAND APPOINTED CITY OFFICIALS as of June 30, 2011 Name Position Martha Bennett City Administrator 223 Eastbrook Way Ashland, OR 97520 David H. Lohman City Attorney 1327 Reddy Avenue Medford, OR 97504 Mike Faught Public Works Director 3685 Coleman Creek Road Medford, OR 97501 Terry Holderness Police Chief 50 Pine Street Ashland,-OR 97520 VACANT Electric Director John Karns Fire Chief 440 Wiley Street Ashland, OR 97520 VACANT Information Technology Director William Molnar Community Development Director 155 Hillcrest Street Ashland, OR 97520 Darlow "Lee" Tuneberg Administrative Services/Finance Director/ 327 Starflower Lane Acting Assistant City Administrator/ Ashland, OR 97520 Budget Officer city of ashland page xiii 2011 CAFR Introductory section City of Ashland 250.20 FTE Adopted &(Included 95 City ReMunicipal Judge Elected.4 Year Term lected-4 Year Term (2.0 Included in Finance)Parks Commission Mayor(1)Elected Board C ity Council(6)Members(5) ected-4 Year Terms Parks Departmem Bons tor 6F(inciudedinAdministradon)Attorney Appointed Director s(17) pointed (43.65 FTE) tration) es Adminformatio(12.6Appoint(16. C dministrabye Services Police Appointed Director Appointed Director (17.25 FTE) (34.80 FTE) Fire 8 Rescue ( pu 'ic Works Appointed Director Appointed Director (33.90 FTE) (56.70 FTE) Community Development Electric Appointed Director Appointed Director (12.50 FTE) (20.75 FTE) page xiv city of ashland 2011 CAFR Introductory section C I T Y O F ASHLAND CLI Vicinity Map 2011 }� ? `��, f' �� t 1, 'C OREGON LASHLANU ; L_-- V i - '1 i � 1• / � r 1 V F=LT k E - 1 .} Q i city of ashland page xv 2011 CAFR page xvi city of ashland 2011 CAFR CITY OF ASHLAND October 24,2011 The City Council and - The Ashland Parks and Recreation Commission City of Ashland,Oregon The Municipal Audit Committee was established by the City Council to perform certain tasks relating to the annual audit. The Ashland Parks and Recreation Commission, a component unit of the City of Ashland, has delegated similar responsibilities to the Committee for their annual audit process. In fulfilling its responsibilities, the Committee participates in selecting the City's auditor on a regular basis. The Committee interviews qualified, independent certified public accountants and discusses the overall scope and specific plans for the audit.The Committee also recommends which municipally-certified individual or firm is to be engaged as the City's auditor by the City Council. At the conclusion of the annual audit,the Committee meets with the City's auditor to discuss the results of their audit and their evaluation of the City and Parks financial reporting. The Committee also discusses the financial accounting and reporting processes with the City's auditor,including the preparation of the financial statements for the City and Parks Commission,safeguarding of assets and other resources against unauthorized acquisition, use or disposition,and other required accounting issues. After receiving 111e annual reports and related documentation from the auditor and staff, evaluating the information,and considering the potential for changes,the Committee makes recommendations to both elected bodies on acceptance of the respective annual reports and changes deemed appropriate through the process. Based upon the above,we accept the 2010-2011 Comprehensive Annual Financial Report(CAFR)and the related audit reports of the independent certified public accountants for the City of Ashland and the Ashland Parks and Recreation Commission and recommend that the respective CAFR and auditor's reports be accepted by.the Council and the Commission Respectfully submitted, The Municipal Audit Committee \L� If Guy Nutter,Member at Large,Chair' Barbara Christensen,City Recorder( �'7:eas r Ex-Offf• to I e ber Roberta Stebbins,Member at Large Dennis Slattery, tuber Representing Budget Committee City Council Liaison / Administri ive Semices Depanment Tel 541488.5300 O.L.Tumlwg,Drectm Fax:541.552.2059 20 East Mob Street TTY:800.235.2900 AsMan ,�r Oregm 41520 Ia vrvw.ashbN a us city of ashiland page xvii 2011 CAFR page xviii city of ashland 2011 CAFR financial section FINANCIAL SECTION city of ashland page 1 2011 CAFR I� page 2 city of ashland 2011 CAFR financial section E r PAULY, ROGERS AND CO., P.C. ® CERTIFIED PUBLIC ACCOUNTANTS • 12700 SW 72ND AVENUE • TIGARD,OREGON 97223 • (503)6202632 • FAX 1503)684-7523 October 13, 2011 To the Honorable Mayor and Members of the City Council City of Ashland, Oregon INDEPENDENT AUDITORS'REPORT We have audited the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the City of Ashland, Jackson County, Oregon, as of and for the year ended June 30, 2011, which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. The financial statements of the Ashland Parks and Recreation District (a component unit) were not audited in accordance with Government Auditing Standards. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporting. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the City of Ashland, Jackson County, Oregon, at June 30, 2011, and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended, in conformity with accounting principles generally accepted in the United States of America. The Management Discussion and Analysis and the required supplementary information, as listed on the table of contents, are not a required part of the basic financial statements, but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. city of ashland page 3 2011 CAFR financial section Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Ashland's basic financial statements. The introductory section, supplementary information, supplemental information and statistical tables are presented for purposes of additional analysis and are not a required part of the basic financial statements. The Schedule of Expenditures of Federal Awards, as listed in the table of contents, is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a required part of the basic financial statements. The supplementary information, the Schedule of Expenditures of Federal Awards and supplemental information, as listed in the table of contents, has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. The introductory section and statistical tables have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them. PAULY, R/OGERS AND CO., P.C. page 4 city of ashland 2011 CAFR financial section MANAGEMENT'S DISCUSSION AND ANALYSIS City of Ashland management offers this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2011, to readers of the financial statements. Certain information has been provided for the Ashland Parks & Recreation Commission, which qualifies as a component unit of the City. Please read Management's Discussion and Analysis (MD&A) in conjunction with the transmittal letter included in the introductory section of this report and the City's Financial Statements, which follow. Financial Highlights Total net assets of the City of Ashland (total assets less total liabilities) at fiscal year ended June 30, 2011, is $104,327,892. • The City's total net assets increased this year by $2,877,411 or 2.8 percent. • The City's reported Governmental funds combined ending fund balances, totaling $9,552,377, is an increase of $331,462 or 3.6 percent for the year. Proprietary funds combined ending fund balances decreased by $19,345, to $60,611,756. Internal Service funds reported a combined $343,070 decrease in ending fund balances. The unassigned fund balance for the General Fund was $2,871,153 or 20 percent of total General Fund expenditures. Figure 1 City of Ashland Sources of Revenue for Fiscal Year 2011 Truos(m Po,m,) pnP 6% <% Prop I T..m I� i% J ss _. _.GraRS 8 CaMnwA ---_- - 4% O gesfar c cm _ Figure 2 City of Ashland Program Expenses for Fiscal Year 2011 wastes w 9% a.mc W dau iAwe31 HigMraysflslrealsJ � _ C al9wwnraa Pudic selety�� 1Th 2Tk city of ashland page 5 2011 CAFR financial section Overview of the Financial Statements This annual report consists of three parts—management's discussion and analysis (this section), the basic financial; statements, and required supplementary information. Figure 3 Figure 3 shows how the required parts of this Required Components of the City of Ashland's Annual Financial Report annual report are arranged and related to one another. The basic financial statements include t two kinds of statements that present different views BeSiC FaqulroO of the City: a Financial SupPlementery ' ewd Statements latormeuon ' • The first two statements are government-wide financial statements that provide both long-term and short-term information about the City's overall financial status. -------------------- • The remaining statements are fund financial �e.,mme ,_w,ee Fee statements that focus on individual parts of the government, reporting the City's operations in s more detail than the government-wide statements. Summary � '� Detail • The governmental funds statements tell how general government services were financed in the short term as well as what remains for future spending. • Proprietary fund statements offer short- and long-term financial information about the activities the government operates like businesses. • Fiduciary fund statements provide information about the financial.relationships in which the City acts solely as a trustee or agent for the benefit of others, to whom the resources in question belong. The financial statements also include notes that explain some of the information in the financial statements and provide more detailed data. The statements are followed by a section of required supplementary information that further explains and supports the information in the financial statements. Figure 4 summarizes the major features of the City's financial statements, including the portion of the City government they cover and the types of information they contain. The remainder of this overview section of management's discussion and analysis explains the structure and contents of each of the statements. page 6 city of ashtand 2011 CAFR financial section Figure 4 Major Features of the City of Ashland's Government-wide and Fund Financial Statements Fund Statements Type of Statements Government-wide Governmental Funds Proprietary Funds Fiduciary Funds Entire City's Activities the City Instances in which the government(except The activities of the City that are not operates similar to City is the trustee or Scope fiduciary funds)and proprietary or fiduciary private business and agent for someone else's the City's component internal service funds resources units -Statement of net -Balance sheet -Statement of net -Statement of fiduciary assets assets net assets -Statement of Required financial -Statement of revenues, q -Statement of expenditures and changes in fund revenues,expenses -Statement of changes in statements activities and changes in fund fiduciary net assets balances net assets -Statement of cash flows Accounting basis Accrual accounting Accrual accounting Accrual accounting and and measurement and economic Modified accrual accounting and and economic economic resources focus resources focus current financial resources focus resources focus focus All assets and All assets and All assets and liabilities, Type of liabilities, both Only assets expected to be used up liabilities, both both short-term and long- and liabilities that come due during term;the Agency's funds assettliability financial and capital, the year or soon thereafter;no financial and capital, do not currently contain information short-term and long- capital assets included and short-term and capital assets,although term long-term they can Revenues for which cash is All revenue and All revenues and received during or soon after the All revenues and Type of expenses during - expenses during - inflow/outflow year, regardless o end of the year;expenditures for year, regardless of expenses during year, f goods or services that have been regardless of when cash information when cash is received and payment is due during when cash is is received or paid received or paid the year or soon thereafter. received or paid Government-wide Statements The government-wide statements report information about the City as a whole using accounting methods similar to those used by private-sector companies. The statement of net assets includes all of the government's assets and liabilities. All of the current year's revenues and expenses are accounted for in the statement of activities regardless of when cash is received or paid. The two government-wide statements report the City's net assets and how they have changed. Net assets—the difference between the City's assets and liabilities—is one way to measure the City's financial health or position. • Over time, increases or decreases in the City's net assets are an indicator of whether its financial health is improving or deteriorating, respectively. • To assess the overall health of the City, one needs to consider additional nonfinancial factors such as changes in the City's tax base. The government-wide financial statements of the City include the governmental activities. Most of the City's basic services are included here, such as general government, public safety, . highways and streets, and interest on long-term debt. Property taxes, grants and some fees finance most of these activities. city of ashland page 7 2011 CAFR financial section Fund Financial Statements The fund financial statements provide more detailed information about the City's most significant funds—not the City as a whole. Funds are accounting devices that the City uses to keep track of specific sources of funding and spending for particular purposes. Some funds are required by State law and by bond covenants. The City Council establishes other funds to control and manage money for particular purposes or to show that it is properly using certain taxes and grants. The City has the following kinds of funds: Governmental funds—Most of the City's basic services are included in governmental funds, which focus on: (1) how cash and other financial assets can readily be converted to cash flow in and out, and (2) the balances left at year-end that are available for spending. Consequently, the governmental fund statements provide a detailed short-term view that helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the City's programs. Because this information does not encompass the additional long-term focus of the government-wide statements, we provide additional information at the bottom of the governmental funds statement, or on the subsequent page, that explains the relationship (or differences) between them. Proprietary funds—Services for which the City charges customers a fee are generally reported in proprietary funds. Proprietary funds, like the government wide statements, provide both long-term and short-term financial information. We use Internal Service funds to report activities that provide supplies and services for the City's other programs and activities. FINANCIAL ANALYSIS OF THE CITY AS A WHOLE Net assets: The City's combined net assets were $104,327,892 at June 30, 2011 (see Table A following and the Statement of Net Assets on page 21). At June 30, 2011, approximately 50 percent ($5.7 million) of the City's restricted net assets represent proceeds from systems development charges, as compared to $6.1 million or 61 percent the prior year. These proceeds, when spent, are restricted for capital assets or related debt. The $9.1 million of unassigned net•assets at June 30, 2011, is 24 percent less than the prior year. This is primarily due to implementation of GASB 54 which moved the emphasis from how much can be carry forward to how much is restricted in use in the carry forward. page 8 city of ash/and 2011 CAFR financial section Table A City of Ashland's Net Assets (in thousands of dollars) Total Governmental Business-type Percentage Activities Activities Total Change 2011 2010 2011 2010 2011 2010 2011-2010 Current Assets: Cash and cash equivalents $ 12,770 $ 11,832 $ 6,743 $ 6,959 $ 19,513 $ 18,791 3.8% Receivables, net 4,085 2,648 2,409 2,308 6,494 4,956 31.0% - Inventories-supplies and materials 55 32 741 733 796 765 4.1% Deferred charges - - 845 966 845 966 -12.5% Internal balances '(354) (535) 354 535 - - n/a Restricted assets: Cash and cash equivalents 802 756 - - 802 756 6.1% Total current assets: 17,358 14,733 11,092 11,501 28,450 26,234 8.4% Non-current Assets: Capital assets 93,551 90,027 116,187 115,194 209,738 205,221 2.2% Less accumulated depreciation (44,589) (42,261) (46,029) (42,248) (90,618) (84,509) 7.2% Total non-current assets 48,962 47,766 70,158 72,946 119,120 120,712 -1.3% Total assets 66,320 62,499 81,250 84,447 147,570 146,946 0.4% Current Liabilities: Accounts payable and accrued liabilities 6,110 3,607 1,705 1,891 7,815 5,498 42.1% Deferred revenue - - - - - - n/a Total current liabilities 6,110 3,607 1,705 1,891 7,815 5,498 42.1% Long-term liabilities: Claims payable 16,848 18,607 18,579 21,390 35,427 39,997 -11.4% Total liabilities 22,958 22,214 20,284 23,281 43,242 45,495 -5.0% Net Assets: Invested in capital assets 32,113 29,159 51,580 51,556 83,693 80,715 3.7% Restricted 7,234 4,169 4,271 4,523 11,505 8,692 32.4% Unrestricted 4,014 6,956 .5,115 5,087 9,129 12,043 -24.2% Total net assets $43,361 $40,284 $60,966 $61,166 $ 104,327 $ 101,450 2.8% Changes in net assets: The City's total revenues for FY 2011 were $50 million or $4 million (8.7 percent) more than the prior year. Both program and general revenues recorded increases over the prior year with the exception of interest. Notable changes in revenue were: • An increase in Charges for Services of $1.3 million (4.2 percent); and increase in Governmental Activities due to higher collections for debt service payments; and an increase in Business-type Activities due to additional sales in utilities. An increase of $2,169,000 (628 percent), as compared to the prior year, due to qualifying for and receiving more operating and capital grants and contributions. • An increase of $689,000 in Other general revenue, which is attributable to an interfund loan of $550,000 to the Water Fund and bond proceeds of $324,000 in the Wastewater Fund. city of ash/and page 9 2011 CAFR financial section Of the total $49.5 million in revenue, 66 percent or $32.6 million is from Charges for Services. Only 26 percent, or $13.1 million, comes from the various sources of taxes, consistent with the prior year's $12.7 million in taxes. (See Table B below and the Statement of Activities on pages 22 and 23.) Table B Changes in City of Ashland's Net Assets - (in thousands of dollars) Total Governmental Business-type Percentage Activities Activities Total Change 2011 2010 .2011 2010 2011 2010 2011-2010 Program revenues: Charges for services $ 10,527 $ 9,823 $22,069 $21,466 $, 32,596 $ 31,289 4.2% Operating grants and contributions 209 114 532 368 741 482 53.7% Capital grants and contributions 1,428 196 - - 1,428 196 628.6% General revenues: Property taxes 5,094 4,822 - - 5,094 4,822 5.6% Other taxes 6,487 6,267 1,593 1,584 8,080 7,851 2.9% Interest 117 134 107 114 224 248 -9.7% Other 263 294 1,114 394 1,377 688 1001% Total revenues 24,125 21,650 25,415 23,926 49,540 45,576 8.7% Program expenses: General government 5,964 4,814 - - 5,964 4,814 23.9% Public safety 10,457 11,410 - - 10,457 11,410 -8.4% Highways and streets 3,651 2,894 - - 3,651 2,894 26.2% Interest on long-term debt 976 1,033 - - 976 1,033 -5.5% Water - - 5,261 4,599 5,261 4,599 14.4% . Wastewater - - 4,301 5,223 4,301 5,223 -17.7% Electric - - 12,517 12,585 12,517 12,585 -0.5% Telecommunications - - 3,536 2,932 3,536 2,932 20.6% Total expenses 21,048 20,151 25,615 25,339 46,663 45,490 2.6% Increase(decrease)in net assets before transfers and disposals 3,077 1,499 (200) (1,413) 2,877 86 3245.3% Interfund transfer - - - - - - Increase (decrease) in net assets 3,077 1,499 (200) (1,413) 2,877 86 3245.3% Net assets-June 30, 2010 40,285 38,786 61,166 62,579 101,451 101,365 0.1% Net assets-June 30, 2011 $43,362 $40,285 $60,966 $61,166 $ 104,328 $101,451 2.8% The total cost of all programs and services was $46.7 million, which is 2.6 percent more than costs of $45.5 million in 2010. Program expenses for Governmental Activities increased $900,000 (compared to a $3 million increase in 2010) and Business-type Activities increased by $276,000, ending at $25.6 million. page 10 city of ashland 2011 CAFR financial section Governmental Activities The Governmental Activities program expenses increased by four percent from FY 2009-2010 to FY 2010-2011, which is significantly less than the prior year's increase of 17 percent. Below are the highlighted changes within the programs: General governmental program expenses increased by $1.1 million. The City received a grant from Federal Aviation Administration for work to be performed on the airport runway. This expense for FY 2011 was $1.4 million. Public safety program expenses dropped by $953,000, primarily due to depreciation expenses of assets. The Police department was not fully staffed in FY 2011, which contributed $350,000 in savings. • Highway and Streets program expenses increased by $760,000, up from FY 2010, primarily due to costs of the Jefferson Street extension and Laurel Street sidewalk construction projects. • Interest on long term debt was reduced by $54,000, a savings resulting from paying off the Community Development/Engineering Building, Table C Net Cost of Selected City of Ashland Governmental Functions (in thousands of dollars) Total Cost of Percentage Net Cost of Percentage Services of Change Services of Change 2011 2010 2011 2010 General government $ 5,964 $ 4,814 23.9% $ (2,118) $ (1,722) 23.0% Public safety 10,457 11,410 -8.4% 8,717 9,764 -10.7% Highways and streets 3,651 2,893 26.2% 1,644 942 74.5% Business-type Activities Although the Business-type Activities only increased by one percent from FY 2009- 2010, for an increase of $276,000, three of the four program activities changed by more than 15 percent. Below are the highlighted changes in the four programs (see Table D on next page): • Water program expenses increased by $662,000 between FY 2010 and FY 2011. While the budgetary expenses between years are comparable, FY 2010 expenses were reduced due to Fixed Assets. • Wastewater program expenses dropped by 17.7 percent, a reduction of $922,000 from FY 2010 to FY 2011, due to the refinancing of the wastewater treatment plant. city of ashland page 11 2011 CAFR financial section Business-type Activities (continued) • Electric program expenses decreased by only $68,000, a less than a .5 percent change from year to year. • Telecommunications program expenses increased by $604,000, primarily due to an additional debt payment that was made. This program typically pays $356,000 to debt. Due to an improved financial condition, authorization was received to pay a total of$700,000 towards debt for FY 2010-2011. Table D Net Cost of Selected City of Ashland Business-type Functions (In thousands of dollars) Total Cost of Percentage Net Cost of Percentage Services of Change Services of Change 2011 2010 2011 2010 Water $ 5,261 $ 4,599 14.4% $ 486 $ 201 141.8% Wastewater 4,301 5,224 -17.7% 847 2,019 -58.0% Electric 12,517 12,585 -0.5% 91 173 -47.4% Telecommunications 3,536 2,932 20.6% 1,591 1,113 42.9% FINANCIAL ANALYSIS OF THE CITY OF ASHLAND'S FUNDS Total ending fund balance for City funds increased 3.3 percent or $658,464 to $20,965,556 during FY 2010-2011. With the Parks and Recreation Commission (component unit of the city) fund balances, the total is $23,622,352 at June 30, 2011, and represents 32 percent more than originally budgeted. This is primarily due to delay of some capital projects funded by restricted reserves and a concerted effort by the City to contain costs and adjust rates and fees to meet minimum target fund balances. Governmental Funds Revenues from governmental fund types totaled $24 million, which is $2.5 million more than the preceding year, while expenditures were $3.2 million more for the same activities. The General Fund GAAP Balance shows ending the year at $3.5 million. The ending budgetary balance was closer to $2.9 million, with the difference being the Reserve Fund that has to be merged into the General Fund. The Reserve Fund must be rolled into the General Fund until a stabilization policy is adopted by Council. The Reserve Fund's ending balance on a budgetary basis is $509,000. The General Fund was budgeted to have a lower fund balance at the end of the year; however revenues were higher than anticipated by three percent or $433,000, primarily due to higher property tax revenues and asset forfeiture money that was received. page 12 city of ashland 2011 CAFR financial section The Street Fund is the only other major fund within the Governmental Funds. This fund was very close to its target ending fund balance; coming in at one percent or $36,000 above target. Although it was right at target, this fund was to receive grant monies in the amount of $1.8 million as well as spend $1.8 million on projects. These projects were not completed for various reasons. Other Governmental Funds are considered non-major funds. There are five non-major governmental funds. The combined ending fund balance is $3.9 million. This is two percent higher than FY 2009-2010 (see page 26, Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds). • The first fund is Community Development Block Grant Fund. This fund is specifically for assisting low and moderate income housing and is funded by Housing and Urban Development. It ended the fiscal year with a $34,000 ending fund balance, which will be used for assistance in the coming year. • The Airport Fund has a $60,000 ending fund balance, which is almost double that of FY 2009-2010. This fund is designed to pay for all expenses associated with running a small municipal airport and received more in Charges for Services than it spent on Expenditures for maintenance and debt service for this fiscal year. • The Capital Improvement Fund ended with a $2.1 million fund balance. This fund received a $1.4 million dollar grant for the airport runway project. The bulk of the expenditure in this fund is for the runway project. This fund also paid the remaining balance of the Community Development/Engineering Building loan, which contributed to the higher amount transferred out. The interfund loan was to repay the Equipment Fund for borrowing to purchase Parks property on Clay Street. This is funded by the 20 percent of the Food and Beverage Tax Revenue. • The Debt Service Fund is designed to pay all Governmental debt payments. This fund ended the fiscal year with a balance of $809,000. This fund received less revenue than budgeted due to no new financing, which is also why the expenses are less than budgeted. Since no new debt was incurred, no new expenses were necessary. • The Cemetery Trust Fund is a non-expendable fund and received revenue from services rendered by the Cemetery Division. This fund continues to grow in its ending fund balance, which is $832,000 at the end of FY 2010-2011. • The Reserve Fund is not presented in the GAAP presentation; however it is presented on page 77. This fund is growing due to a transfer from the General Fund of $360,000. In February 2011, the City Council voted to set aside excess ending fund balances from both the City and Parks and Recreation. Business-type Funds In total, Charges for Services went up 2.8 percent from the prior fiscal year, an increase of $603,000. Cost of sales and services went up by $1.1 million between FY 2011 and FY 2010 on a GAAP basis. city of ashland page 13 2011 CAFR financial section Business-type Funds (continued) • The Water Fund's revenues increased by $351,000 in fiscal year 2011. This is due to additional grant money received in the amount of $244,000. The rest of the increase is an additional amount received in Charges for Services. Expenses are down by approximately $18,000. This fund is struggling with expenses out pacing revenues. This fiscal year, the Water Fund received a $550,000 interfund loan for operational expenses and capital outlay. • The Wastewater Fund is healthier than prior years, resulting from rate increases for services and the refinancing of the wastewater treatment plant. An additional amount of $237,000 was received in Charges for Services over the prior fiscal year. The refinancing is slated to save this fund $1.3 million over the life of the note. • The Electric Fund is very consistent with last year. Revenues are down $108,000, but so are costs at $92,000. This fund is considered to be doing well as its revenues exceed its expenditures. However, like the other three Proprietary funds, this fund is delaying capital projects. • The Telecommunication Fund balance is lower than fiscal year 2009-2010, by $435,000, due to an additional payment of $344,000 made on technology debt. Internal Service Funds The total Internal Service Funds ending fund balances increased (Central Service increased, Insurance Services decreased, and Equipment Fund increased), and remained sufficient for the short term. Budgetary Highlights The City revised its budget during the year by three transfers of appropriation and three Supplementals, for an increase in appropriations of $1.243 million. Below are the highlights: • Two Supplementals were for recognition of Assets Forfeiture money and grant money received by the City. The General Fund increased its budget authority by $113,000; the Water Fund increased its budget authority by $60,000; and the Electric Fund received a grant in the amount of $70,000. • A third Supplemental was for an interfund loan to the Water Fund from the Equipment Fund. This loan was necessary as the Water Fund was short on operating cash. Although authority was granted for a $1 million loan, it was only necessary to borrow $550,000 for FY 2011. • Three transfers were needed to cover potential cost overruns in the General Fund, Airport Fund, Water Fund, Wastewater Fund, and the Electric Fund. All of those reduced Contingency for a total of $559,000. The General Fund used the largest portion, $444,000, leaving $115,000 to be used by the remaining funds. page 14 city of ashland 2011 CAFR financial section Table E City of Ashland's Capital Assets (in thousands dollars) Total Governmental Business-type Percentage Activities Activities Total Change 2011 2010 2011 2010 2011 2010 2011-2010 Land $ 12,401 $ 12,401 $ 1,881 $ 1,881 $ 14,282 $ 14,282 0.0% Buildings and improvements 19,563 19,563 22,089 22,089 41,652 41,652 0.0% Equipment 13,487 13,278 1,072 876 14,559 14,154 2.9% Infrastructure 44,590 44,299 87,810 87,810 132,400 132,109 0.2% Construction in progress 3,511 485 3,335 2,538 6,846 3,023 Totals at historical cost 93,552 90,026 116,187 115,194 209,739 205,220 2.2% Total accumulated depreciation 44,589 42,261 46,029 42,248 90,618 84,509 7.2% Net capital assets $ 48,963 $ 47,765 $70,158 $ 72,946 $ 119,121 $ 120,711 -1.3% CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets: At the end of FY 2010-2011, the City recorded a net investment of $119.1 million ($83,693,064• net of related debt) in a broad range of capital assets, including land, equipment, buildings and vehicles. (See Table E). This is a decrease of $1.6 million in Net Capital Assets after an increase in depreciation of $6.3 million as shown in the Notes section on pages 45 and 46. The City's fiscal year 2012 capital budget estimates spending $14.2 million on capital projects, including construction of water lines and line replacement, wastewater and street improvements, and capital equipment during the year. Bond proceeds, cash reserves, grants and systems development charge reserves will be used to fund the capital projects. Reserves in the Equipment Fund will be used to purchase several vehicles, various pieces of utility equipment, and software. More detailed information about the City's capital assets is presented in the Notes to the Financial Statements section beginning on page 32. Bond Ratings oody's has assigned the following ratings to the City's debt: • "Aa3" to general obligation bonds • "Al"to water revenue bonds • "Aa3" (insured)and "Al" (underlying)to 2004 Full Faith & Credit Obligations Standard & Poor's has assigned the following ratings to the City's debt: • "AA+" (insured)and "A+"(underlying)to the 2010 Full Faith & Credit Refunding Obligations Long Term Debt The City is in the process of issuing General Obligation Bonds in the amount of $3 million for Fire Station No. 2. On May 17, 2011, the voters approved the bond measure with 68.67 percent in favor. city of ashland page 15 2011 CAFR financial section Long Term Debt (continued) The City issued $15.44 million in full faith-and-credit backed general obligation bonds to refinance the Department of Environmental Quality loan used to help fund the wastewater treatment plant that was completed in 2002. The re-funding has a Standard & Poor's insured rating of AA+ with an underlying rating of A+. The annual debt service for the bonds has the City's pledge to use property taxes, or any other revenue stream legally permitted to be used, to make payment, but 80 percent of the Food and Beverage Tax proceeds are the primary source for retiring the debt. The Wastewater Fund has a history of using rate revenues to pay the amount not covered by the tax. Use of the tax to pay debt service was approved by the citizens in November 2009, when an initiative passed to renew that tax through 2030, in part to pay this debt. The debt is scheduled to be retired in 2022. The City issued $1,000,000 in full faith-and-credit backed general obligation bonds in FY 2008-2009, to reimburse the Water Fund $700,000 and the Wastewater Fund $300,000 for capital projects funded out of reserves. Rate revenues from the respective systems are pledged to pay the annual debt service. The City also refinanced the Airport T-hangar loan with a longer-term loan of $290,000. This loan is also backed by the City's full faith and credit and annual debt service is paid by hangar lease revenue. On December 1, 2005, the City issued $2,560,000 in general obligation bonds re- funding a portion of the City's General-Obligation Bonds, Series 1997 and Series 2000 bonds, with an interest rate ranging from 3.5 percent to 5.0 percent over the fifteen year life. The re-funding resulted in a $121,962 (4.41 percent) net present value savings. These bonds carry Moody's :AaY rating. At year end, the City had $36.1 million in outstanding bonds and notes, as shown in Table F below. This is $2.5 million or 6.4 percent less than the prior year. More detailed information about the City's debt is presented in the Notes to Basic Financial Statements beginning on page 32. Table F City of Ashland's General Obligation Long Term Debt (in thousands dollars) Total Governmental Business-type Percentage Activities Activities Total Change 2011 2010 2011 . 2010 2011 2010 2011-2010 Bonds payable $ 15,781 $ 1,660 $ 1,758 $ 1,299 $ 17,539 $ 2,959 492.73% Notes payable 1,067 1,716 16,821 16,530 17,888 18,246 -1.96% Total bonds and notes $ 16,848 $ 3,376 $ 18,579 $ 17,829 $35,427 $21,205 67.07% page 16 city of ashland 2011 CAFR financial section ECONOMIC FACTORS AND NEXT YEAR'S BUDGET AND RATES • Growth in assessed value used for the 2011 budget preparation was projected at 2.5 percent (less than the Measure 50 three percent limitation) with little or no new construction. • Other tax and permit revenue including franchises, Transient Occupancy Tax, Food and Beverage Tax and Development Services fees (new building construction revenue) were projected to remain consistent or slightly increase. • Fee (Charges for Services) revenue was projected to increase only by the amount that corresponding rates were adjusted to cover operational costs. General Fund spending for FY 2012 was budgeted at $299,540 or 2 percent more than the FY 2011 adopted amount of $15,309,448, and $835,000 above actual expenditures in 2011. The 2012 budget includes $500,000 in Contingency. These indicators were taken into account when adopting the General Fund budget for 2012. The amounts available for appropriation in the General Fund budget was estimated to be $14.8 million in resources and a working capital carry over of $2.5 million. The actual carry forward for the General Fund budget is $2.9 million. The other tax revenues, including franchises and Transient Occupancy Taxes, are the major contributors to projected increases because of increased rates approved rather than additional revenue from increased activity. The City will use these increases to finance programs currently offered. The largest increments in budgeted expenditures for 2012 are increased benefit and retirement costs for staffing, internal charges, and fuel-related and operating costs. The citizen-approved financing for library operations via a local option levy for 2012 is approximately $376,720 per year. CONTACTING THE CITY'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, taxpayers, customers, and investors and creditors with a general overview of the City's finances and to demonstrate the City's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the City's Administrative Services Department at 20 East Main, Ashland, Oregon, 97520, (541) 488-5300. city of ashland page 17 2011 CAFR financial section sir page 18 city of ashland 2011 CAFR basic financial statements BASIC FINANCIAL STATEMENTS city of ashland page 19 2011 CAFR page 20 city of ashland 2011 CAFR basic financial statements CITY OF ASHLAND, OREGON STATEMENT OF NET ASSETS June 30, 2011 Primary Government Component Unit Parks Governmental Business-type and Activities Activities Total Recreation Assets: Cash and cash equivalents $ 12,769,637 $ 6,743,304 $ 19,512,941 $ 2,855,465 Receivables (net of allowance for uncollectibles) 4,085,185 2,408,196 6,493,381 24,666 Inventories 54,579 740,438 795,017 382,865 Deferred charges - 844,892 844,892 - Internal balances (354,295) 354,295 - - Restricted assets: Cash and cash equivalents 802,870 - 802,870 - Capital assets: Land 12,400,610 1,880,637 14,281,247 - Buildings 19,563,238 22,089,254 41,652,492 12,903,197 Machinery and equipment 13,487,439 1,072,204 14,559,643 1,336,312 Infrastructure 44,589,519 87,809,652 132,399,171 1,550,368 Construction in progress 3,510,539 3,335,467 6,846,006 - Accumulated depreciation (44,589,333) (46,028,552) (90,617,885) (6,674,997) Total assets $ 66,319,988 $ 81,249,787 $147,569,775 $ . 12,377,876 Liabilities: Accounts payable and other current liabilities $ 5,715,843 $ 1,591,512 $ 7,307,355 $ 255,894 Accrued interest payable 393,592 113,296 506,888 - Non-current liabilities: . Due within one year 1,067,338 1,757,774 2,825,112 22,062 Due in more than one year 15,781,372 16,821,156 32,602,528 66,185 Total liabilities 22,958,145 20,283,738 43,241,883 344,141 Net Assets: Invested in capital assets, net of related debt 32,113,302 51,579,732 83,693,034 9,114,880 Restricted for: Asset forfeiture 187,864 - 187,864 - TOT tourism 105,063 - 105,063 - System development 2,345,201 3,395,974 5,741,175 - CDBG restriction 34,424 - 34,424 - Perpetual care: non-expendable 831,603 - 831,603 - Debt service - 875,490 875,490 - Unrestricted 7,744,386 5,114,853 12,859,239 2,918,855 Total net assets $ 43,361,843 $ 60,966,049 $104,327,892 $ 12;033,735 The accompanying notes are an integral part of the basic financial statements. city of ashland page 21 2011 CAFR financial section CITY OF ASHLAND, OREGON STATEMENT OF ACTIVITIES for the year ended June 30, 2011 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions, Contributions Primary Government: Governmental Activities: General government $ 5,963,977 $ 6,969,111 $ 19,793 $ 1,428,253 Public safety 10,457,134 1,551,370 189,248 - Highways and streets 3,650,817 2,006,385 - Interest on long4erm debt 976,011 - - - Total governmental activities 21,047,939 10,526,866 209,041 1,428,253 Business-type Activities: Water 5,260,907 4,430,859 344,396 - Wastewater 4,300,986 3,454,704 - B ectri c 12,516,992 12,238,716 187,436 Telecommunications 3,535,592 1,944,758 Total business-typeactivities 25,614,477 22,069,037 531,832 - Totalprimary government $ 46,662,416 $ 32,595,903 $ 740,873 $ 1,428,253 Component Unit: Ashland Parks and Recreation $ 5,044,317 $ 1,101,358 $ 21,140 $ - General Revenues: Property taxes Utility users tax Users taxes Unrestricted interest earnings Miscellaneous Total general revenues and transfers Change in net assets Net assets- beginning Net assets-ending The accompanying notes are an integral part of the basic financial statements. page 22 city of ashland 2011 CAFR basic financial statements CITY OF ASHLAND, OREGON STATEMENT OF ACTIVITIES for the year ended June 30, 2011 Net(Expense) Revenue and Changes in Net Assets Primary Government Component Unit Governmental Business-type Ashland Parks Activities Activities Total and Recreation $ 2,453,180 $ - $ 2,453,180 $ - (8,716,516) - (8,716,516) - (1,644,432) - (1,644,432) - (976,011) - (976,011) - (8,883,779) - (8,883,779) - - (485,652) (485,652) - - (846,282) (846,282) - - (90,840) (90,840) - - (1,590,834) (1,590,834) - (3,013,608) (3,013,608) - (8,883,779) (3,013,608) (11,897,387) - - - (3,921,819) 5,093,848 5,093,848 4,210,320 4,170,896 - 4,170,896 - 2,315,909 1,592,942 3,908,851 - 117,112 106,904 224,016 16,096 263,461 1,113,726 1,377,187 47,888 11,961,226 2,813,572 14,774,798 4,274,304 3,077,447 (200,036) 2,877,411 352,485 40,284,396 61,166,085 101,450,481 11,681,250 $ 43,361,843 $ 60,966,049 $ 104,327,892 $ 12,033,735 city of ashland page 23 2011 CAFR basic financial statements CITY OF ASHLAND, OREGON BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2011 Other Total Governmental Governmental General Street Funds Funds ASSETS Assets: Cash and cash equivalents $3,533,824 $2,518,708 $ 2,962,264 $ 9,014,796 Receivables (net of allowance for uncollectibles) 1,639,560 277,509 2,106,525 4,023,594 Due from other funds 4,000 - - 4,000 Cash - restricted 802,870 802,870' Total assets $5,177,384 $ 2,796,217 $ 5,871,659 $ 13,845,260 LIABILITIES AND EQUITY Liabilities: Accounts payable $ 998,111 $ 436,687 $ 1,501,200 $ 2,935,998 Deferred revenue 731,216 123,230 498,439 1,352,885 Due to other agencies 4,000 4,000 Due to other funds - - - - Liabilities payable from restricted assets - - - Totalliabilities 1,729,327 559,917 2,003,639 4,292,883 Fund Balances: Restricted for: Asset forfeiture 187,864 - - 187,864 TOT tourism 105,063 - - 105,063 System development charges - 1,980,292 364,909 2,345,201 CDBG restriction - 34,424 34,424 Perpetual care 831,603 831,603 Committed for: - - - - General fund 283,977 - - 283,977 Special revenue funds - 60,083 60,083 Capital projects funds - 1,767,752 1,767,752 Debt commitment - 809,249 809,249 Unassigned 2,871,153 256,008 - 3,127,161 Total fund balances 3,448,057 2,236,300 3,868,020 9,552,377 Total liabilities and fund balances $5,177,384 $2,796,217 $ 5,871,659 $ 13,845,260 The accompanying notes are an integral part of the basic financial statements. page 24 city of ashland 2011 CAFR basic financial statements CITY OF ASHLAND, OREGON RECONCILIATION OF BALANCE SHEET OF GOVERNMENTAL FUNDS TO STATEMENT OF NET ASSETS June 30, 2011 Explanation of certain differences between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Assets. Fund Balances $ 9,552,377 The cost of capital assets (land, buildings, improvements, machinery and equipment, infrastructure, and construction in progress) is reported as an expenditure in governmental funds. The Statement of Net Assets includes those capital assets among the assets of the City as a whole. Net capital assets 46,730,242 Long-term liabilities applicable to the City's governmental activities are not due and payable in the current period and, accordingly, are not reported as fund liabilities. " All liabilities, both current and long-term, are reported in the Statement of Net Assets. Long4erm liabilities (16,753,004) __ .. 'Accrued interest-on liabilities (393,592) Accrued compensated absences are not due and payable in the current period and;therefore; are not reported in the funds. OPEB implicit liability (435,614) Accrued vacation and sick leave (557,774) Other long-term assets are not available to pay for current-period expenditures and,therefore, are deferred in the funds. Deferred revenue 1,352,885 Internal Service Funds are used by the City to account for the fleet operations, support services, and administrative and insurance services that are provided to the other departments and agencies on a cost reimbursement basis. The assets and liabilities of the Internal Service Funds are included in governmental activities in the Statement of Net Assets. Internal Service Fund net assets 3,866,323 Total net assets $ 43,361,843 The accompanying notes are an integral part of the basic financial statements. city of ashland page 25 2011 CAFR basic financial statements CITY OF ASHLAND, OREGON STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTALFUNDS for the year ended June 30, 2011 Other General Street Governmental Total Primary Fund Fund Funds Government Revenues: Taxes $ 12,121,415 $ 52,848 $ 803,879 $ 12,978,142 Fees, licenses and permits 482,275 - - 482,275 Intergovernmental 655,817 1,319,244 1,667,047 3,642,108 Charges for services 1,489,665 1,908,456 2,815,093 6,213,214 System development charges - 80,061 22,701 102,762 Assessments - 17,867 - 17,867 Fines and forfeitures 183,239 - - 183,239 Interest on investments 20,549 17,900 23,613 62,062 Miscellaneous 157,335 5,101 110,378 272,814 Total revenues 15,110,295 3,401,477 5,442,711 23,954,483 Expenditures: . General government 3,364,966 - 935,296 4,300,262 Public safety 10,914,166 - - 10,914,166 Highways and streets - 3,778,610 - 3,778,610 Debt service - - 21562,886 2,962,886 Capital outlay 10,546 207,084 1,641,467 1,859,097 Total expenditures 14,289,678 3,985,694 5,139,649 23,415,021 Excess (Deficiency)of revenues over(under)expenditures 820,617 (584,217) 303,062 539,462 Transfer in 365,798 631,551 ' 997,349 Transfers out (361,000) (636,349) (997,349) Interfund loan - (208,000) (208,000) Total other financing sources (uses) 4,798 (212,798) (208,000) Net change in fund balance 1825,415 (584,217) 90,264 331,462 Fund balance,July 1, 2010 2,622,642 2,820,517 3,777,756 9,220,915 Fund balance,June 30, 2011 $ 3,448,057 $ 2,236,300 $ 3,868,020 $ 9,552,377 page 26 city of ashland 2011 CAFR basic financial statements CITY OF ASHLAND, OREGON RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO STATEMENT OF ACTIVITIES for the year ended June 30, 2011 Explanation of certain differences between the governmental fund Statement of Revenues, Expenditures and Changes in Fund Balance and the Government-wide Statement of Activities. Excess of revenues over expenditures $ 331,462 Governmental funds report capital outlays as expenditures. However, in the Statement of Activities,the cast of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreiation in the current period. Capital outlay expenditures capitalized 3,312,851 Depreciation expense (1,894,691) Under the modified accrual basis of accounting used in the governmental funds, expenditures are not recognized for transations that are not normally paid with expendable available financial resources. However, in the Statement of Activities (which is presented on the accrual basis of accounting)expenses and liabilities are reported, regardless of when financial resources are available. This adjustment combines the net changes in liability balances. Compensated absences (10,327) OPEB implicit libility (144,982) Accrued interest 23,450 General obligation bonds and notes payable 1,563,425 Revenues in the Statement of Activities that do not provide current financial resourses are not reported as revenues in the governmental funds. Property taxes 57,389 Special assessments 23,622 Other (22,371) Internal Service Funds are used by the City to account for the fleet operations and support/administrativefinsurance services that are provided to other departments and agencies on a cost reimbursement basis. The revenues and expenses of the internal service funds are included in governmental activites in the Statement of Activities. Internal Service Fund change in net assets (162,381) Change in net assets $ 3,077,447 The accompanying notes are an integral part of the basic financial statements. city of ashland page 27 2011 CAFR basic financial statements CITY OF ASHLAND, OREGON STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2011 Governmental Tele. Activities Water Wastewater Electric communications Internal Service Fund Fund Fund Fund Total Funds ASSETS Current assets: Cash and investments $ 1.814,637 $ 2,743,939 $ 1,824,317 $ 360,411 $ 6,743,304 $ 3,754,841 Interest and accounts receivable, net 422,913 624,571 856,621 205,151 2,109,256 38,504 Notes and contracts receivble - - 298,940 - 298,940 23,087 Interfund recei�ble - - - - - Inventories 203,497 10.884 526.057 - 740,438 54,579 Deferred charges 116,344 - - - 116,344 - Totalcurrent assets 2,557,391 3,379.394 3,505,935 565,562 10.008,282 3,871,011 Non-current: Capital assets: 36,180,656 50,230,072 20,421,274 9,355,211 116,187,213 10,747,927 Accumulated depreciation (15,228,374) (12.911,740) (11,540,908) (6,347,530) (46,028,552) (8,516,158) Capital assets,net 20,952,282 37,318,332 8,880,366 3,007,681 70,158,661 2,231,769 Noncurrent assets: Deferred costs(net of amortization) - - - 728,548 728,548 - Total noncurrent assets 20,952,282 37,318,332 8.880,366 3,736,229 70,887,209 2,231,769 Total assets $23,509,673 -$40,697,726 $12,386,301 $ 4,301,791 $80,895,491 $ 6,102,780 LIABILITIES AND NET ASSETS Current liabilities: - Accounts payable $ 143,505 $ 81,710 $ 433,354 $ 16,089 $ 674,658 $ 342,927 Accrued salades,.vacalion and payroll taxe! 219,533 134,710 265,132 81,694 701,069 643,627 Accrued interest payable 28,762 84,411 123 - 113,296 - - Interfund payable - - - - - - Other liabilities - 14,886- - 200,896 - 215,782 895,608 Notes/bonds payable,current portion 580.742 1,155,318 21,714 - 1,757,774 - Deferred revenue - Totalcurrentliabilities 987,428 1,456,149 921,219 97,783 3,462,579 1,882,162 Long-term liabilities: Notes payable - Revenue bonds payable, net 3,167,809 - 217,143 - 3,384,952 - General obligation bonds payable,net - 13,436,204 - - 13,436,204 Total long-term liabilities 3,167,809 13,436,204 217,143 - 16.821,156 - Totalliabililies 4,155.237 14,892,353 1,138,362 97,783 20,283,735 1,882,162 Net Assets: Net assets(deficit): Invested in capital assets, net of related debt net of related debt 17,203,731 22,726,810 8,641,509 3,007,681 51,579,731 2,231,769 Restricted for system development 1,568,473 1,827,501 - - 3,395,974 - Restncted for debt service - 875,490 - - 875,490 - Unrestricted 582.232 375,572 2,606.430 1,196,327 4,760,561 1,988,849 Total net assets 19,354,436 25,805,373 11,247,939 4,204,008 60,611,756 4,220,618 Total liabilities and net assets $23,509,673 $40,697,726 $12,386,301 $ 4,301,791 $80,895,491 $ 6,102,780 Total net assets $60,611,756 Adjustment to reflect the consolidation of internal service fund actitities related to enterprise funds 354,293 Net assets of business-type activities $60,966,049 The accompanying notes are an integral part of the basic financial statements. page 28 city of ashland 2011 CAFR basic financial statements CITY OF ASHLAND, OREGON STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS PROPRIETARY FUNDS for the year ended June 30, 2011 Governmental Tele- Activities Water Wastewater Electric communications Internal Service Fund Fund Fund Fund Total Funds Operating revenues: Charges for services $ 4,430,859 $ 3,454,704 $ 12,238,716 $ 1,944,758 $22,069,037 $ 8,132,974 Miscellaneous 571,300 324,400 141,881 12,480 1,050,061 120,879 Total operating revenues 5,002,159 3,779,104 12,380,597 1,957,238 23,119,098 8,253,853 Operating expenses: Cost of sales and services 3,697,159 3,083,457 10,696,706 2,259,645 19,736,967 7,783,699 Depreciation and amortization 987,306 1,172,248 480,409 1,250,887 3,890,850 587,532 Total operating expenses 4,684,465 4,255,705 11,177,115 3,510,532 23,627,817 8,371,231 Operating income (loss) 317,694 (476,601) 1,203,482 (1,553,294) (508,719) (117,378) Non-operating income (expenses): Taxes 45 1,592,897 - - 1,592,942 82,798 Intergovernmental 344,396 187,436 - 531,832 - Interest income 10,006 22,476- 10,817 2,348 45,647 33,510 Interfund loan - - (342,000) Tax equivalents (342,525) (272,658) (1,227,662) (1,842,845) Interest expense (148,651) 313,560 (3,111) 161,798 Total non-operating income (expenses) (136,729) 1,656,275 (1,032,520) 2,348 489,374 (225,692) 180,965 1,179,674 170,962 (1,550,946) (19,345) (343,070) Total net assets -beginning 19,173,471 24,625,699 11,076,977 5,754,954 60,631,101 4,563,688 Total net assets-ending _L1 $ 25,805,373 $ 11,247,939 $ 4,204,008 $60,611,756 $ 4,220,618 Change in net assets - $ (19.345) Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds (180,691) Change in net assets of business-type activities- Statement of Activities $ 200,036 The accompanying notes are an integral part of the basic financial statements. city of ashland page 29 2011 CAFR basic financial statements CITY OF ASHLAND, OREGON STATEMENT OF CASH FLOWS PROPRIETARY FUNDS for the year ended June 30, 2011 Business-type Activities-Enterprise Funds Governmental Tele- Activities Water Wastewater Electric communications Internal Service Fund Fund Fund Fund Total Funds Cash flows from operating activities: Receipts from customers and users $4,932,643 $ 3,752,081 $12,412,494 $ 1,921,456 $23,018,674 $ 8,239,096 Payments to suppliers (2,326,671) (2,285,776) (8,746,146) (1,651,601) (15,010,194) (2,727,355) Payments to employees (1,567,650) (821,874) (1,884,295) (635,557) (4,909,376) (4,545,847) Net cash from operating activities 1,038,322 644,431 1,782,053 (365,702) 3,099,104 965,894 Cash flows from noncapital financing activities: Taxes collected 45 1,592,897 1,592 942 Net cash from noncapital financing activities 45 1,592,897 1,592 942 Cash flows from capital and related financing activities: Acquisition and construction of capital assets (259,131) (371,568) (232,077) (130,788) (993,564) (365,744) Proceeds from issuance of debt - - - - - - Proceeds from intergovernmental income - Principal paid on bonds,contracts and notes (564,037) (2,225,002) (21,714) - (2,810,753) - Interestpaidondebt (148,651) 313,560 (3,111) - 161,798 Tax equivalents (342,525) .(272,658) (1,227,662) (1,842,845) Net cash from capital and related financing activities (1,314,344) _ (2,555,668) (1,484,564) (130,788) (5,485,364) (365,744) Interest from investments and other income 354,404 22,475 198,360 2,346 577,585 (225,691) Net increase(decrease)in cash and investments 78,427 (295,865) 495,849 (494,144) (215,733) 374,459 Cash and investments,beginning of year 1,736,210 3,039,804 1,328,468 854,555 6,959,037 3,380,382 Cash and investments,end of year $1,814,637 $ 2,743,939 $ 1,824,317 $ 360,411 $ 6,743.304 $ 3,754,841 Reconciliation of operating income to net cash provided by operating activities: Operating income(loss) $ 317,694 $ (476,601) $ 1,203,482 S (1,553,294) 3 (508,719) $ (117,378) Depreciation and amortization 987,306 1,172,248 480,408 1,250,887 3,890,849 587,532 Change in assets and liabilities: (Increase)decrease in Receivables (69,516) (27,023) 31,897 (35,782) (100,424) (14,757) Inventories 21,532 2,383 (31,533) - (7.618) (22,254) Deferred charges 11,367 . - - - 11,367 - Increase(decrease)in: Accounts payable and accrued liabilities (229,102) (30,630) 59,810 (21,517) (221,439) 122,132 Other liabilities (959) 4,054 37,989 (5,996) 35,088 410,619 Net cash from operating activities $1,038,322 $ 644,431 $ 1,782,053 $ (365,702) $ 3,099,104 $ 965,894 The accompanying notes are an integral pad of the basic financial statements. page 30 city of ashland 2011 CAFR notes to basic financial statements NOTES TO BASIC FINANCIAL STATEMENTS city of ashland page 31 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity The City of Ashland, Oregon (the City) is a municipal corporation, governed by an elected mayor and a six-member council. The accompanying financial statements present the City and its component unit, an entity for which the City is considered to be financially accountable. Blended component units, although —legally- separate entities, are, in substance, part of the City's operations. Discretely presented component units are reported in a separate column in the government wide financial statements. There are no blended component units. Discretely Presented Component Unit. The Parks and Recreation Commission (the Commission) was created by vote of qualified electors of the City of Ashland at a special election on December 15, 1908. By City Charter, the Commission has control over all park designated lands within the City. By City Charter, the Commission may not own any park lands within the City, but has responsibility for maintenance of parks and certain other facilities. The members of the Commission's governing board are elected by the voters. However, the Commission is fiscally dependent upon the City because, by state law and City Charter, the Commission budget and tax levy must be included as part of the City's. The City must also approve any debt issuance. Additionally, the City has ultimate financial responsibility for the Commission. The Commission is presented as a governmental fund type. Complete financial statements of the component unit may be obtained at the entity's administrative office. B. Government-wide and Fund Financial Statements Governmental Accounting Standards Boards Statement No. 34(GASBS 34) The new presentation of financial information required by GASBS 34 for Basic Financial Statements and Supplementary Information are described below and in the Management's Discussion and Analysis located earlier in this document. The government-wide financial statements (i.e. the Statement of Net Assets and the Statement of Changes in Net Assets) report information on the activities of the primary government and its component unit. For the most part, the effect of inter-fund activity has been removed from these statements. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely, to a significant extent, on fees and charges for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. page 32 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS . June 30, 2011 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Government-Wide and Fund Financial Statements (continued) The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported as general revenues. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. C. Measurement Focus, Basis of Accounting, and Basis of Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary funds financial statements. Revenues are recorded when earned and expenses are_reported when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenue in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. The budgetary basis of accounting is the same as Generally Accepted Accounting Principles (GAAP). Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collected within the period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when the payment is due. Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are accruable and so have been recognized as revenues of the current period. All other revenue items are considered to be measurable and available only when cash is received by the City. city of ashland page 33 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES.(CONTINUED) C. Measurement Focus, Basis of Accounting, and Basis of Presentation (continued) The City reports the following major governmental funds: The General Fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those.required-to be accounted for in another fund. The Street Fund accounts for the resources and operating expenditures related to the maintenance, operation and construction of the City's streets and storm water collection infrastructure. While a substantial portion of revenues come from user fees, the primary source is state-shared highway funds. The City reports the following major proprietary funds: The Water Fund accounts for the resources and expenses related to supply, treatment and distribution of water throughout the City. The primary source of revenue is user fees. The Wastewater Fund accounts for the resources and expenses related to collection and treatment of wastewater throughout the City. The primary source of revenue is user fees. The Electric Fund accounts for the resources and expenses related to distribution of electricity throughout the City. The primary source of revenue is user fees. The Telecommunications Fund accounts for the resources and expenses related to broadband and high-speed data transmission services throughout the City. The primary source of revenue is user fees. Additionally, the City reports the following fund types: Internal Service Funds account for general and public works administration, finance, information services, and fleet management services primarily provided to other departments or agencies of the City, or to other governments, on a cost reimbursement basis. Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government-wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of the Government Accounting Standards Board. Governments also have the option of following subsequent private-sector guidance for their business-type activities and enterprise funds, subject to this same limitation. The City has elected not to follow subsequent private-sector guidance. page 34 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Basis of Presentation (continued) As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this rule are payment-in-lieu of taxes and other charges between the City's various utility funds and the other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from non- operating items. Operating revenues and expenses result from providing, producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The enterprise and internal service funds are charges to customers for sales and services. Where applicable, enterprises also recognize the portion of System Development Charges intended to recover the cost of connecting.new customers to the system as operating revenue. Operating expenses for enterprise and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources to the limits of the policies and statutes governing them first, then unrestricted resources as they are needed. D. Assets, Liabilities and Net Assets or Equity 1. Cash and Investments The City's cash and cash equivalents are comprised of cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. State statutes authorize the City to invest in obligations of the U.S. Treasury, commercial paper, corporate bonds and the State Treasurer's Investment Pool. Investments for the City, as well as for its component unit, are reported at fair value. The State Treasurer's Investment Pool operates in accordance with appropriate state laws and regulations. The reported value of the pool is the same as the fair value of pool shares. city of ashland page 35 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities and Net Assets or Equity (continued) 2. Receivables and Payables Activity between funds that are representative of lending and borrowing arrangements outstanding at the end of the fiscal year are referred to as "due to\from other funds." Any residual balances outstanding between the governmental and business-type activities are reported in the government-wide financial statements as "internal balances." Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not expendable available financial resources. All trade and property taxes receivable are shown at net of an allowance for uncollectibles. Trade accounts receivable in excess of 120 days comprise the trade accounts receivable allowance for uncollectibles. Property taxes are levied as of July 1 on property assessed as of the same date. The tax levy is due November 15, with an optional payment method of 1/3 due November 15, 1/3 due January 15, and 1/3 due March 15. Taxes paid in full November 15 are provided a 3 percent discount. The billings are considered delinquent after the appropriate due date, at which time the applicable property is subject to lien, and penalties and interest are assessed. Notes and contracts receivable are recorded at par. Interest assessed is recorded as revenue when the payment becomes due. 3. Inventories and Prepaid Items All inventories are stated at moving average cost. Inventories are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government-wide and fund financial statements. 4. Restricted Assets Certain proceeds of the water enterprise fund revenue bonds, as well as certain resources set aside for their repayment, are classified as restricted assets on the Statement of Net Assets because they are maintained in separate bank accounts (not in the City's control) and their use is limited by applicable bond covenants. The "cash in transit' and "cash with escrow agent' are used to segregate resources for provision of current and non-current debt service obligations. page 36 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities and Net Assets or Equity (continued) 5. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure (e.g. streets, roads, bridges, sidewalks and similar public domain items) are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined in the City's capitalization policy (dated 1989) as having a historic cost or market value in excess of $5,000. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated assets are valued at their estimated fair market value at the date of the donation. The costs of-normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as a part of the capitalized value of the asset constructed. No interest was capitalized in the current accounting period. The City of Ashland amended the capitalization policy to meet Governmental Accounting Standards Board Statement (GASBS) No. 51 requirements. New to this fiscal year, GASBS 51 relates to recognizing intangible assets. The pronouncement defines intangible assets as easements, water rights, timber rights, patents, trademarks and computer software. The policy update states that any asset that is internally development will be capitalized if the actual or estimated cost is $25,000 or more. The useful life of the assets will be determined by the developing department, the Administrative Services Department and the City Administrator. Property, plant and equipment of the primary government, as well as the component unit, is depreciated using the straight-line method over the following estimated useful lives of the related assets: Buildings and improvements 33 to 50 years Electric power generation and distribution systems 40 to 70 years Water, wastewater and stormwater systems 15 to 50 years Public domain infrastructure 15 to 25 years Equipment 2 to 20 years city of ashland page 37 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities and Net Assets or Equity (continued) 6. Compensated Absences It is the City's policy to permit employees to accumulate earned but unused vacation and sick pay benefits. Since the City does not have a policy to pay any amounts-when employees separate from service with the City, there is no liability for unpaid accumulated sick leave. All vacation pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, or are taken and paid from current resources. 7. Long-Term Obligations In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bond using the effective interest method. Bonds payable are reported net of the applicable bonding premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuance are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 8. Reservations of Fund Equity In March 2009, the GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund-type Definitions. The objective of this statement is to enhance the usefulness of fund balance information by providing clear fund balance classifications that can be consistently applied and by clarifying the existing governmental fund-type definitions. This statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed on the use of the resources reported in governmental funds. Under this standard, the fund balance classifications of reserved, designated, and unreserved/undesignated were replaced with five new classifications — non-spendable, restricted, committed, assigned, and unassigned. page 38 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities and Net Assets or Equity (continued) 8. Reservations of Fund Equity (continued) Non-spendable fund balance represents amounts that are not in a spendable form. The non-spendable fund balance represents inventories and prepaid items. Restricted fund balance represents amounts that are legally restricted by outside parties for a specific purpose (such as debt covenants, grant requirements, donor requirements, or other governments) or are restricted by law (constitutionally or by enabling legislation). Committed fund balance represents funds formally set aside by the governing body for a particular purpose. The use of committed funds would be approved by City Council resolution. Assigned fund balance represents amounts that are constrained by the expressed intent to use resources for specific purposes that do not meet the criteria to be classified as restricted or committed. Intent can be stipulated by the governing body or by an official to whom that authority has been given by the governing body. Currently, management does not have authority to assign fund balance. Unassigned fund balance is the residual classification of the General Fund. Only the General Fund may report a positive unassigned fund balance. Other governmental funds would report any negative residual fund balance as unassigned. The governing body has approved the following order of spending regarding fund balance categories: restricted resources are spent first when both restricted and unrestricted (committed, assigned or unassigned) resources are available for expenditures. When unrestricted resources are spent, the order of spending is: committed(if applicable), assigned(if applicable) and unassigned. To preserve a sound financial system and to provide a stable financial base, the governing body has adopted a minimum fund balance policy. Resolution No. 2010-05 was established February 9, 2010. The targets for fund balances are generally a function of estimated annual operating revenue and are intended to help maintain financial viability of each fund. They vary based on how susceptible a fund is to revenue fluctuations and based on the riskiness of the activities in each different fund. city of ashland page 39 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information The annual budgets are adopted for all funds on a basis consistent with generally accepted accounting principles for governmental funds. The City Council resolution adopting the budget and authorizing appropriations for each fund sets the level by which expenditures cannot legally exceed appropriations. Appropriations are at the department (organizational unit) level for funds with more than one department and by total personal services, materials and services, capital outlay, debt service, transfers, and contingency for those funds with only one department or function. The detail budget document, however, is required to contain more specific, detailed information for the above-mentioned expenditure categories. The City budgets debt service principal and interest on a cash basis and does not budget depreciation expense or amortizations done on the balance sheet. Unexpected additional resources may be added to the budget through the use of a supplemental budget. The supplemental budget process requires hearings before the public, publications in newspapers, and approval by the City Council. Original and supplemental budgets may be modified only by the City Council through the use of appropriation transfers between the levels of.control. In addition, Oregon Local Budget Law provides certain specific exceptions to the supplemental budget process to increase appropriations. Such transfers and increases require approval by the City Council by adoption of a resolution. Budget appropriation amounts shown in the financial statements include the original and revised budget appropriations as approved by the City Council. Appropriations are limited to a single fiscal year; therefore, all spending authority of the City lapses at year end. During 2010-2011, the City made three appropriation transfers, as well as three supplemental budget adjustments, adopted by Resolutions. B. Excess of Expenditures over Appropriations Expenditures of the various funds were within authorized appropriations for the year ended June 30, 2011. page 40 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS A. Deposits and Investments Component Unit Total Primary Parks and Government Recreation Total Petty cash $ 4,990 $ 350 $ 5,340 Deposits with financial.institutions 1,958,097 1,958,097 Investments 18,352,724 2,855,115 21,207,839 $ 20,315,811 $ 2,855,465 $ 23,171,276 Governmental -unrestricted $ 19,512,941 Governmental - restricted: Debt service 802,870 $ 20,315,811 1. Deposits Deposits with financial institutions include bank demand deposits. Oregon Revised Statutes require deposits to be adequately covered by federal depository insurance or deposited at an approved depository as identified by the Treasury. 2. Credit Risk Deposits In the case of deposits, this is the risk that in the event of a bank failure, the government's deposits may not be returned to it. The government does not have a deposit policy for custodial credit risk. As of June 30, 2011, $750,000 of the government's bank balance of $2,015,317 was exposed to custodial credit risk because it was uninsured. The remainder is collateralized per the Oregon Public Funds Collateralization Program (PFCP). Oregon Revised Statutes and City policy require depository institutions to maintain on deposit, with the collateral pool manager, securities having a value not less than ten percent of their quarter-end public fund deposits if they are adequately capitalized, 25 percent of their quarter-end public fund deposits if they are well capitalized, or 110 percent of their quarter-end public fund deposits if they are undercapitalized or assigned to pledge 110 percent by the Office of the State Treasurer. city of ashland page 41 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) A. Deposits and Investments (continued) 3. Investments Policies officially adopted by the City's board allows the entity to invest in: U.S. Treasury Obligations (bills, notes and bonds), U.S. Government Agency Securities and Instrumentalities of Government Sponsored Corporations, Banker's Acceptances, Certificates of Deposit (at commercial banks that have a branch in Oregon and Savings & Loan Associations that have a branch in Oregon), State and Local Government Securities, Commercial Paper (Al, AA,P1), State of Oregon Investment Pool, and Repurchase Transactions. The State Treasurer's investment policies are governed by Oregon Revised Statutes and the Oregon Short-Term Fund Board (OSTFB). There were no known violations of legal or contractual provisions for deposits. As of June 30, 2011, the City had the following investments and maturities: Investment Maturities (in months) Investment Type Fair Value Less than 3 3-17 18-59 State Treasurer's 21,207,839 21,207,839 investment pool $21,207,839 $21,207,839 $ - $ Investments are valued at fair value as required by GASBS 31. As of June 30, 2011, the fair value of the position in the Local Government Investment Pool (LGIP) is 100 percent of the value of the pool shares, as reported in the Oregon Short Term Fund audited financial statements. Interest Rate Risk As a means of limiting its exposure to fair value losses resulting from rising interest rates, the City's investment policy allows only the purchase of investments that can be held to maturity. Investments cannot be made predicated upon selling the security prior to maturity. Oregon Revised Statutes require that investments do not exceed a maturity of 18 months, except when the local government has adopted a written investment policy that was submitted to and reviewed by the OSTFB. The City limits investment maturities as follows: 1. Under 30 days 10% minimum 2. Under 90 days 25% minimum 3. Under 270 days 50% minimum 4. Under 1 year 75% minimum 5. Under 18 months 80% minimum 6. Under 3 years 100% minimum page 42 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) A. Deposits and Investments (continued) 3. Investments (continued) Credit Risk Neither the Oregon Revised Statutes nor the City's investment policy limits investments as to credit rating for securities purchased from U.S. Government Agencies. The City's investments in U.S. Government Agencies were rated AAA by Standard & Poor's and Aaa by Moody's Investor Service. The state pool is unrated. Oregon Revised Statutes require Banker's Acceptances to be guaranteed by and carried on the books of, a qualified financial institution, eligible for discount by the Federal Reserve System, and issued by a qualified financial institution whose short-term letter of credit rating is rated in the highest category by one or more nationally recognized statistical rating organizations. Concentration of Credit Risk To avoid incurring unreasonable risks inherent to over-investing in specific instruments or in individual financial institutions, the City's investment policy sets maximum limits on the percentage of the portfolio that can be invested in any one type of security. At June 30, 2011, the City was in compliance with all percentage restrictions. Oregon Revised Statutes require that no more than 25 percent of the monies of local government to be invested in Banker's Acceptances of any singular qualified financial institution. Amounts in the State Treasurer's LGIP are not required by law to be collateralized. No more than the stated percentage of the overall portfolio will be invested in each of the following categories of securities: U.S. Treasury Obligations 100% U.S. Government Agency Securities and Instrumentalities of Government Sponsored Corp. 100% Bankers' Acceptances 50% Certificates of Deposit 35% State and Local Government Securities 35% Repurchase Transactions 25% Commercial Paper(AA,A1,P 1) 10% State of Oregon Investment Pool Securities 100% city of ashl and page 43 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 111. DETAILED NOTES ON ALL FUNDS (CONTINUED) B. Receivables As of year end, Receivables for the government's individual major funds and non-major, internal service in aggregate, including the applicable allowances for uncollectable accounts, are as follows: Governmental funds report deferred revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the various components of deferred revenue and unearned revenue reported in governmental funds were as follows: Unavailable Delinquent property taxes receivable: General fund $ 357,266 Debt service fund 33,582 Misc. receivables 1,732,231 Hotel receivables 496,418 Business licenses 125 Rehabilitation loans 79,391 Ambulance billing 316,958 Utility receivables 318,237 Food and beverage receivables 98,113 Notes receivable 305,540 SDC receivable 162,503 Special assessments not yet due: Unbounded-street fund 123,230 $ 4,023,594 page 44 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) C. Capital Assets Capital asset activity for the year ended June 30, 2011, was as follows: Balance Additions Retirements Balance June 30, 2010 and Reclasses and Reclasses June 30, 2011 Governmental activities: Capital assets, not being depreciated Land $ 12,400,610 $12,400,610 Construction in progress 484,590 3,316,058 290,110 3,510,538 Total capital assets, not being depreciated 12,885,200 3,316,058 290,110 15,911,148 Buildings 19,563,238 - - 19,563,238 Improvements other than buildings 44,299,409 290,110 - 44,589,519 Machinery and equipment 13,278,430 362,536 153,527 13,487,439 Total capital assets, being depreciated 77,141,077 652,646 153,527 77,640,196 Less accumulated depreciation for: Buildings - (5,501,380) (432,396) (5,933,776) Improvements other than buildings (26,002,799) (1,379,570) (27,382,369) Machinery and equipment (10,756,459) (670,256) (153,527) (11,273,188) Total accumulated depreciation (42,260,638) (2,482,222) (153,527) (44,589,333) Total capital assets being depreciated, net 34,880,439 (1,829,576) - 33,050,863 Governmental activities capital assets, net $47,765,639 $ 1,486,482 $ 290,110 $48,962,011 city of ashland page 45 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) C. Capital Assets (continued) Balance Additions Retirements Balance June 30, 2010 and Reclasses and Reclasses June 30, 2011 Business-type activities: Capital assets, not being depreciated - - Land $ 1,880,637 $ - $ - $ 1,880,637_ Construction in progress 2,538,176 805,939 8,648 3,335,467 Total capital assets, not being depreciated 4,418,813 805,939 8,648 5,216,104 Buildings 22,089,254 - - 22,089,254 Machinery and equipment 875,928 196,276 - 1,072,204 Improvements other than buildings 87,809,652 - - 87,809,652 Total capital assets, being depreciated 110,774,834 196,276 - 110,971,110 Less accumulated depreciation: Buildings (3,961,856) (520,058) - (4,481,914) Machinery and equipment (717,818) (54,669) - (772,487) Improvements other than buildings (37,567,998) (3,206,153) - (40,774,151) Total accumulated depreciation (42,247,672) (3,780,880) - (46,028,552) Total capital assets being depreciated, net 68,527,162 (3,584,604) - 64,942,558 Business-type activities capital assets, net $72,945,975 $ (2,778,665) $ 8,648 $70,158,662 Depreciation expense was charged to functions/programs of the primary government as follows: General government $ 577,817 Public safety 161,707 Highways and streets 1,742,698 Total $ 2,482,222 Construction Commitments The government has active construction projects as of June 30, 2011. The projects include construction of various infrastructure improvements and additions to the transportation, storm water, water, wastewater and telecommunications systems. The City has remaining commitments under construction contracts of approximately $3,837,378 at June 30, 2011. page 46 city of ash/and 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) D. Interfund Receivable, Payable and Transfers The composition of interfund balances as of June 30, 2011, is as follows: Transfers Transfers Fund In Out General fund $ 5,298. $ 361,000 Street fund - - Non-major governmental 992,051 636,349 Total $ 997,349 $ 997,349 E. Long-term Debt 1. Unbonded Long-term Debt (Notes and Contracts) The government entered into promissory note agreements for financing the acquisition of several land parcels, construction of a three-level parking structure, federally-mandated construction of wastewater treatment facilities, and startup construction and operation of the fiber optic network. The original amount of all promissory notes issued in prior years was $38,720,613. The promissory notes are funded by various sources: open space land acquisition by prepared food and beverage tax; the parking structure by revenue generated from parking fees; and the wastewater treatment facility by prepared food and beverage tax, system development charges and user rates. city of ashland page 47 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 111. DETAILED NOTES ON ALL FUNDS (CONTINUED) E. Long-term Debt (continued) 1. Unbonded Long-term Debt (Notes and Contracts) (continued) Promissory notes outstanding at year end are as follows: Purpose Interest Rates Amount Government activities 5.75% $ 244,356 Government activities 6.00% 703,502 Government activities 6.50% 11,309 Government activities 8.00% 98,838 $ 1,058,005 The original amount of all promissory notes issued in prior years was $38,720,613. Promissory note debt service requirement to maturity is as follows: Year ending Governmental Activities June 30, Principal Interest 2012 93,412 60,276 2013 85,767 54,738 2014 93,356 48,934 2015 69,289 43,433 2016 66,420 39,752 2017-2021 312,822 140,881 2022-2026 272,893 65,216 2027-2031 64,047 3,574 $ 1,058,005 $ 456,803 page 48 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) E. Long-term Debt (continued) 2. General Obligation Bonds The City issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for both governmental and business-type activities. The original amount of general obligation bonds issued in prior years was $24,201,000. General obligation bonds are direct obligations and pledge the full faith and credit of the government. These bonds consist of a 30-year serial bond with equal amount of principal maturing each year, and four issues with varying principal payments due over 12 to 20 years. General obligation bonds currently outstanding are as follows: Purpose Interest Rates Amount Government activities 3.7-6.02% $ 13,620,000 Government activities 3.5-5.0% 2,075,000 Government activities 3.75-4.65% 175,000 Business-type activities 2 -4% 14,320,000 Business-type activities 4.95% 905,074 $ 31,095,074 The above table includes $14.3 million in full faith-and-credit. This is a refinancing of the Department of Environmental Quality loan that was used to help pay the costs of the wastewater treatment plant project. The original debt was under promissory notes. This refinancing generated approximately $1.34 million in Net Present Value savings on the total debt. city of ashland page 49 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) E. Long-term Debt (continued) 2. General Obligation Bonds (continued) Future maturities of bond principal and interest at June 30, 2011, are as follows: 1997 Flood Year Ending and Re-funding GO Bonds 2004 Full Faith-and-Credit 2005 GO Bonds June 30, Principal Interest Principal Interest Principal Interest 2012 175,000 4,069 660,000 767,666 290,000 95,750 2013 - 695,000 733,631 190,000 84,875 2014 - 730,000 696,576 200,000 A 77,750 2015 - 775,000 656,223 205,000 69,750 2016 - 815,000 613,007 215,000 59,500 2017-2021 - 4,865,000 2,278,773 975,000 124,750 2022-2026 - 5,080,000 634,418 - $ 175,000 $ 4,069 $13,620,000 $ 6,380,294 $ 2,075,000 $ 512,375 Year Ending 2009 GO Bonds 2010 GO Bonds Total June 30, Principal Interest Principal Interest, Principal Interest 2012 51,060 44,177 1,140,000 501,990 2,316,060 1,413,652 2013 53,619 41,618 1,160,000 479,100 2,098,619 1,339,224 2014 56,305 38,931 1,185,000 444,300 2,171,305 1,257,557 2015 59,127 36,110 1,215,000 408,750 2,254,127 1,170,833 2016 62,090 33,147 1,250,000 372,300 2,342,090 1,077,954 2017-2021 360,363 115,822 6,855,000 1,144,000 13,055,363 3,663,345 2022-2026 262,510 23,203 1,515,000 - 6,857,510 657,621 $ 905,074 $ 333,008 $14,320,000 $ 3,350,440 $31,095,074 $10,580,186 3. Revenue Bonds The government also issues bonds on which the government pledges income derived from the acquired or constructed assets to pay debt service. The original issue in 1994 was for construction of a 3.5 million gallon reservoir and addition of and upgrade to existing distribution infrastructure. page 50 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) E. Long-term Debt (continued) 3. Revenue Bonds (continued) In 2003, the remaining $2.75 million of these bonds were defeased with the issuance of $5.625 million for infrastructure construction and re-funding of the original issue. On June 20, 2008, the Government issued $304,000 in tax exempt, low-interest (1.25 percent) Clean Renewable Energy Bonds authorized by U.S. Treasury to construct a renewable resource photovoltaic system to generate "green power" for the city's electrical system. Electric rate revenue is pledged to pay the related debt service. Purpose Interest Rates Amount Water 2.0-4.0% $ 2,940,000 Electric 3.8-6.01% 238,857 $ 3,178,857 Revenue bond debt service requirements to maturity are as follows: Year Ending June 30, Principal Interest 2012 391,714 50,490 2013 396,714 44,804 2014 406,714 39,043 2015 421,714 59,449 2016 176,714 50,458 2017-2021 973,571 162,546 2022-2026 411,715 15,816 $3,178,857 $ 422,606 4. Advance and Current Re-fundings The Government issued general obligation re-funding bonds in amounts of $2,040,000 in 1992 and $1,720,010 in 1997, to provide resources to purchase U.S. Government State and Local Government Series securities, that were placed in an irrevocable trust for the purpose of generating resources for all future debt service payments of$1,870,000 and $1,625,000 of general obligation bonds. city of ashland page 51 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) E. Long-term Debt (continued) 4. Advance and Current Re-fundings (continued) As a result, the re-funded bonds are considered to be defeased, and the liability has been removed from the business-type activities column of the Statement of Net Assets. The reacquisition price exceeded the net carrying amount of the old debt by $265,010. This amount was netted against the new debt and amortized over the life of the re-funded debt, which was shorter than the life of the new debt issued. These advance re-fundings were undertaken to reduce total debt service payments by $363,644 and $266,087, respectively, over the term of the bonds and resulted in an economic gain of$364,741. The government issued $2,952,833 of revenue bonds in June 2003, to provide resources to purchase US Government, state and local securities that were placed in trust for the purpose of generating resources for all future debt service payments of $2,750,000 in revenue bond issued in 1984. As a result, the re- funded bonds are considered to be defeased, and the liability has been removed from the business-type activities column of the Statement of Net Assets. The reacquisition price exceeded the net carrying amount of the old debt by $202,833. This amount was netted against the new debt and amortized over the life of the re-funded debt, which was shorter than the life of the new debt issued. This advance re-funding was undertaken to reduce total debt service payments by $386,048 over the term of the bonds and resulted in an economic gain of $738,505. On August 11, 2004, the government issued $15,500,000 in taxable general obligation revenue bonds backed by the full faith and. credit of the City. The proceeds were used to pay off existing bank loans of $4,286,000 and $2,532,000 that was borrowed to construct the Ashland Fiber Network (AFN). The loans' interest rates were 5.14 percent and 7.01 percent, respectively. Taxable bonds with a longer life than the loans were issued to consolidate the bank loans. The average interest rate of the bonds allocable to the loan refunding was 5.38 percent. The re-funding of the loans resulted in an economic loss of $1,631. In addition to re-funding the bank loans, the bonds also provided $8.44 million in internal borrowing related to AFN. On December 1; 2005, the City issued $2,560,000 in general obligation bonds with an interest rate ranging from 3.5 percent to 5.0 percent over the fifteen year life; re-funding a portion of the City's General Obligation Bonds, Series 1997 and Series 2000 bonds. The re-funding resulted in a $121,962 (4.41 percent) net present value savings. The City's GO Bond Series 2000 was originally insured by the FGIC. On February 14, 2008, Moody's downgraded FGIC's rating to A3. As a consequence, the City's GO Bonds Series 2000 have been downgraded to A2 (which is equal to the City's underlying rating of A2 - higher than FGIC's A3 rating). page 52 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 III. DETAILED NOTES ON ALL FUNDS (CONTINUED) E. Long-term Debt (continued) 5. Changes in Long-term Liabilities Long-term liability activity for the year ended June 30, 2011, was as follows: Beginning Additions and Ending Due within Balance Adjustments Reductions Balance One Year Governmental Activities: Bonds payable: General obligation $ 16,600,000 $ $ 905,000 $ 15,695,000 $ 950,000 Total bonds payable 16,600,000 905,000 15,695,000 950,000 Notes and contracts 1,716,430 658,425 1,058,005 93,412 Claims and judgements 48,961 87,909 41,165 95,705 23,926 Government Activities: Long-term liabilities $ 18,365,391 $ 87,909 $ 1,604,590 $ 16,848,710 $ 1,067,338 Business-type Activities: Bonds Payable: General obligation $ 1,298,697 $ 15,440,000 $ 1,338,623 $ 15,400,074 $ 1,366,060 Revenue 3,560,571 381,714 3,178,857 391,714 Total bonds payable 4,859,268 15,440,000 1,720,337 18,578,931 1,757,774 Notes and contracts 16,530,415 - 16,530,415 - - Business-type Activities: Long-term liabilities $ 21,389,683 $ 15,440,000 $18,250,752 $ 18,578,931 $ 1,757,774 Internal service funds predominantly serve governmental funds. Accordingly, long-term liabilities for them are included as part of the above totals for governmental activities. At year end, $198,461 of the Internal Service Fund was compensated absences. F. Restricted Assets The balances of the restricted asset accounts in the governmental and business- type are as follows: General Business-type Government Activities Unused System Development Charges: Street fund $ 1,980,292 $ - Capital improvements fund 364,909 Water fund 1,568,473 Wastewater fund 1,827,501 $ 2,345,201 $ 3,395,974 city of ashland page 53 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 Ill. DETAILED NOTES ON ALL FUNDS (CONTINUED) G. Compensated Absences The General Fund is typically used to liquidate the compensated absences for governmental funds. The balances of the compensated absences accounts in the governmental and business-type are as follows: Beginning Ending Due within Balance Additions Reductions Balance a Year Governmental Activities: $ 547,448 $ 557,774 $ 547,448 $ 557,774 $ 139,444 Business-type Activities: 464,309 416,121 464,309 416,121 104,030 Total compensated absences payable $ 1,011,757 $ 973,895 $ 1,011,757 $ 973,895 $ 243,474 IV. OTHER INFORMATION A. Risk Management The government is exposed to various risks of loss related to: torts; theft of, damage to and destruction of assets; errors and omissions; natural disasters; workers' compensation; and post retirement benefits for which the government is self-insured to defined levels. The government has established limited risk management programs for liability and workers' compensation. The government purchases re-insurance above defined loss levels in each _ program. Premiums are paid into the Insurance.Services internal service fund by all other funds, component units, and potential component units, and are available to pay claims, claim reserves, and administrative costs of the programs. These interfund and agency premiums are used to offset the amount of claims expenditures reported. As of June 30, 2011, such premiums did not exceed paid claims and reserves. Effective April 1, 2004, the potential component unit, Ashland Community Health Care (ACH), established a separate workers' compensation self-insurance fund and their potential liability has been removed- Liabilities of the fund are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported (IBNRs). The result of the process to estimate the claims liability is not an exact amount as it depends on many complex factors, such as inflation, change in legal doctrines, and damage awards. Accordingly, claims are re-evaluated periodically to consider the effects of inflation, recent claim settlement trends (including frequency and amount of pay- outs), and other economic and social factors. Liability claims have a seven year statute of limitations and open claims, not in litigation, are frozen. An excess insurance policy covers claims after an aggregate annual settlement of$50,000. page 54 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 IV. OTHER INFORMATION (CONTINUED) A. Risk Management (continued) Settlements have exceeded coverages in each of the last three fiscal years. Workers' compensation claims are carried and reviewed from the date of self- insurance, July 1, 1989. An excess insurance policy covers individual claims in excess of $300,000. No settlements have exceeded coverages. Changes in the balances of claims liability during the past two years are as follows: Year ended June 30,2011 Year ended June 30,2010 Unpaid claims,beginning of fiscal year $ 48,961 $ 103,590 Incurred claims(including IBNRs) 87,909 189,159 Claim payments (41,165) (243,788) Unpaid claims,end of fiscal year $ 95,705 $ 48,961 - = _ B._Contingent Liabilities Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any of expenditures that may be =. . disallowed by the grantor cannot be determined-at this time, although the - government expects such amounts to be immaterial. The government is a defendant in various lawsuits. Although the outcome of ... these lawsuits is not presently determinable, in the opinion of the government's counsel the resolution of these matters will not have a material adverse effect of the financial condition of the government. The City leases land, under agreement with the Forest Service, that is a designated ski area to the Mt. Ashland Association (Ski Ashland), a non-profit organization, to conduct skiing activities. The permit with the Forest Service and the lease agreement recognize the need for reclamation of the area should skiing operations cease, and, as the permit holder, the City is the responsible party. The lease agreement between the City of Ashland and Mt. Ashland Association estimates the cost of reclamation to be $318,933 at June 30, 2011, and requires Ski Ashland to maintain sufficient liquid assets to cover that cost. This amount is adjusted each January by the CPI U per the agreement. On August 30, 2011, the City Council approved the transfer of the Special Use Permit (SUP) to Ski Ashland; the terms and agreements are still under negotiations. The City leases property to Ashland Community Hospital per an agreement dated July 1, 1996, when the hospital operation transitioned from a department to a nonprofit service provider. As part of the lease agreement, the City maintained ownership of land, .buildings and certain equipment and those assets are included within the City's governmental net fixed asset amount of$2 million as of June 30, 2011. On January 13, 2004, the City agreed to subordinate rights to city of ashland page 55 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 IV. OTHER INFORMATION (CONTINUED) B. Contingent Liabilities (continued) leased property in order for the hospital to borrow $10,000,000 for expansion. The Ashland Community Hospital's outstanding debt is $8.7 million as of June 30, 2011. Per Ashland Community Hospital management, they expect to make the final payment in 2016. Future maturities of the hospital debt are as follows: FYE June 30, Principal Interest- 2012 319,089 355,996 2013 332,620 342,465 2014 346,723 328,362 2015 361,425 313,660 2016 7,364,972 175,932 $8,724,829 $1,516,415 Per the definitive agreement, the net amount of assets (all leased property and equipment, including improvements less unpaid debt) would revert back to the _City if the hospital were to close. The agreement also calls for the hospital to meet a debt service coverage ratio of more than 1.25 per year. The current year - ratio was 2.16. C. Other Post Employment Benefits Post Employment Stipend Plan Description - In addition to providing pension benefits, the City provides certain benefits for 16 retired City employees who completed a minimum of 15 years employment with the City. The City pays a monthly stipend from the retiree's 60th birthday or date of retirement, whichever is later, until the retiree's death. These benefit obligations are required by labor bargaining agreements and the exempt employee ordinance. The cost of retiree benefits is recognized as an expense in the Insurance Services Fund (an internal service fund) when eligible employees retire. The amount advance funded at retirement is based solely on the City's estimate. Funding Policy - The benefits from this program is paid by the Insurance Fund. There is no obligation on the part of the City to fund these benefits in advance Annual Benefit Cost and Net Benefit Obligation -The City's annual Other Post Employment Benefit (OPEB) cost is calculated based on the annual required contribution (ARC) of the employer and an amount actuarially determined in accordance and within the parameters of GASBS 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) page 56 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 IV. OTHER INFORMATION (CONTINUED) C. Other.Post Employment Benefits (continued) Post Employment Stipend (continued) over a period not to exceed thirty years. The following table shows the components of the OPEB obligation at the end of the year. The remaining amortization period is thirteen years. Actuarial Methods and Assumptions — The ARC for the current year was determined as part of the August 1, 2010, actuarial valuation, using the present value of projected benefits discounted at the valuation interest rate (4.50 percent). The assumed health costs will increase 8.5 percent in the first year (August 1, 2011, premiums compared with August 1, 2010, premiums), 7.5 percent in the second year, 6.5 percent in the third year, six percent for the fourth through twenty-third year, 5.5 percent for the twenty-fourth through forty-seventh year, and five percent thereafter. The demographic assumptions, such as mortality rates, disability incidence rates, retirement rates and withdrawal rates,. are the same as those used by Oregon PERS for cities. Funding Status and Funding Progress — As of August 1, 2010, the most recent actuarial valuation date, the plan was zero percent funded. The actuarial accrued liability for benefits was $2,704,203, and the actuarial value of assets was zero, resulting in an unfunded actuarial accrued liability (UAAL) of$2,704,203. August 1, 2010 August 1, 2008 Present value of benefits $ 3,940,139 $ 3,101,152 Actuarial accrued liability 2,704,203 1,882,214 Assets - - Unfunded actuarial accrued liability $ 2,704,203 $ 1,882,214 Annual %of Annual OPEB Net Fiscal Year Ending OPEB Cost Cost Contributed OPES Obligation 6/30/2011 $ 327,244 14.66% $ 799,902 6/30/2010 291,819 15.13% 520,648 6/30/2009 279,935 2.34% 272,988 Year ended Year ended June 30, 2011 June 30, 2010 Annual required contribution (medical) $ 351,444 $ 279,935 Interest on net OPEB obligation (BOY) 20,826 12,284 Adjustment to ARC for net OPEB obligation - - Annual OPEB costs 372,270 292,219 Expected contributions (45,027) (44,159) Increase (decrease) in net OPEB obligation 279,254 247,660 Net OPEB obligation- beginning of fiscal year $ 520,648 $ 272,988 Net OPEB obligation-end of fiscal year $ 799,902 $ 520,648 city of ash/and page 57 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 IV. OTHER INFORMATION (CONTINUED) C. Other Post Employment Benefits (continued) Post Employment Health Insurance Subsidy Plan Description - The City operates a single-employer retiree benefit plan that provides post employment health, dental, vision and life insurance benefits to eligible employees and their spouses. There are active and retired members in the plan. Benefits and eligibility for members are established through the collective bargaining agreements. The City's post-retirement healthcare plan was established in accordance with Oregon Revised Statutes (ORS) 243.303. ORS stipulated that for the purpose of establishing healthcare premiums, the rate must be based on all plan members, including both active employees and retirees. The difference between retiree claims cost (which.is generally higher in comparison to all plan members because of the effect of age) and the amount of retiree healthcare premiums represents the City's implicit employer contribution. The City did not establish an irrevocable trust (or equivalent arrangement) to account for the plan. Funding Policy — The benefits from this program are paid by the retired employees on a self-pay basis and the required contribution is based on projected pay-as-you go financing requirements. There is no obligation on the part of the City to fund these benefits in advance. Annual Pension Cost and Net Pension Obligation - The City's annual Other Post Employment Benefit (OPEB) cost is calculated based on the annual required contribution (ARC) of the employer and an amount actuarially determined in accordance within the parameters of GASBS 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the OPEB obligation at the end of the year. Actuarial Methods and Assumptions — The ARC for the current year was determined as part of the August 1, 2010, actuarial valuation using the present value of projected benefits discounted at the valuation interest rate (4.5 percent). The assumed health costs will increase 8.5 percent in the first year (August 1, 2011, premiums compared with August 1, 2010 premiums), 7.5 percent in the second year, 6.5 percent in the third year, six percent for the fourth through twenty-third year, 5.5 percent for the twenty-fourth through forty-seventh year and five percent thereafter. The demographic assumptions, such as mortality rates, disability incidence rates, retirement rates and withdrawal rates, are the same as those used by Oregon PERS for cities. The remaining amortization period is thirteen years. page 58 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 IV. OTHER INFORMATION (CONTINUED) C. Other Post Employment Benefits (continued) Post Employment Health Insurance Subsidy (continued) August 1, 2010 August 1, 2008 Present value of benefits $ 4,865,844 $ 5,182,752 Actuarial accrued liability 2,802,196 2,923,625 Assets - Unfunded actuarial accrued liability $ 2,802,196 $ 2,923,625 Yearended Yearended June 30, 2011 June 30, 2010 Annual required contribution (medical) $ 215,316 $ 205,063 Amortization of UAAL 237,537 222,924 Annual required contribution 452,853 - 427,987 Interest on prior year $ _ 26,605 $ 13,949 Adjustment to ARC 41,732 21,880 Implicit benefit payments 142,799 138,814 Increase (decrease) in net OPEB obligation 294,927 281,242 Net OPEB obligation- beginning of fiscal year $ 591,213 $ 309,971 Net OPEB obligation- end of fiscal year $ 886,140 $ 591,213 Fiscal Annual Percentage Net Year OPEB of annual OPEB OPEB Ending Cost Cost Contributed Obligation 6/30/2011 $437,726 33% $ 886,140 6/30/2010 420,056 33% 591,213 6/30/2009 481,296 36% 309,971 D. Employee Retirement System and Pension Plan The City contributes to the Oregon Public Employees Retirement Fund (OPERF), a cost-sharing multiple-employer defined benefit pension plan administered by the Oregon Public Employees Retirement System (PERS). PERS provides retirement and disability benefits, post employment health care benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. PERS is administered under Oregon Revised Statute (ORS) Chapter 238. ORS 238.620 establishes the Public Employees Retirement Board as the governing body of PERS. PERS issues a publicly available financial report that includes financial statements and required supplementary information. That report can be obtained by writing to PERS, P.O. Box 23700, Tigard, OR 97281-3700, or by calling 1-503-598-7377. city of ashiand page 59 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 IV. OTHER INFORMATION (CONTINUED) D. Employee Retirement System and Pension Plan (continued) Funding policy. Plan members are required to contribute six percent of their annual covered salary. ORS 238.225 requires the City to contribute at an actuarially determined rate(s). In 2003, the Oregon Legislature revised OPERF operations and how benefits for existing and new employees are calculated and funded. Accordingly, employers may now have two rates to use in calculating the amount owed to fund the liabilities of employees benefits in OPERF. The new plan, established in 2003, is called the Oregon Public Service Retirement Plan (OPSRP) and the current rates are: PERS-General Service 8.67 percent, PERS-Police and Fire 16.77 percent, OPSRP-General Service 9.43 percent, and OPSRP- Police and Fire 12.14 percent, respectively, of annual covered payroll. The City-has "picked up" employee contributions at a rate of six percent, as allowed under Oregon law. The contribution requirement of plan members and their employers are established under ORS Chapter 238, and may be amended by an act of the Oregon legislature. The City elected to join the Local Government Rate Pool in 2000 and the State and Local Rate Pool in 2002, to minimize annual variances in employer rates. For 2010-2011, the City's annual pension cost of$2,135,344 was equal to the City's required and actual contributions. This consisted of $749,830 "picked up" and paid by the City on behalf of employees and $1,385,514 paid by the City. The required contribution was determined as part of the December 31, 2005, actuarial valuation, using the entry are actuarial cost method. The Unfunded Actuarial Liability, if any, is amortized as a level percentage of covered payroll over a twenty year period on an open basis. The actuarial assumptions include (a) eight percent investment rate of return (net of administrative expenses), (b) projected salary increases of 4.25 percent per year (attributable to general wage adjustments, with additional increases for promotion and longevity that vary by age and services), and (c) two percent per year cost-of-living adjustments. The underlying rate of inflation is 3.5 percent per year. Three Year Trend Information for PE RS: GASB Statement No. 27 Required Disclosures Three Year Trend Information (C of A)City of Ashland Fiscal Annual Percentage Net Year Pension of C of A Pension Ending Cost(C of A) Contributed Obligation 6/30/2011 $ 2,135,344 100% 6/30/2010 2,137,864 100% 6/30/2009 2,535,529 100% page 60 city of ashland 2011 CAFR notes to basic financial statements CITY OF ASHLAND NOTES TO FINANCIAL STATEMENTS June 30, 2011 IV. OTHER INFORMATION (CONTINUED) E. Deferred Charges Deferred Charges resulted from the start-up cost associated with the Ashland Fiber Network (AFN) under FAS 51. The development stage revenues and expenses have been deferred and will be amortized over the estimated life of the system infrastructure. The balance at June 30, 2011, is as follows: Startup costs $ 1,861,076 Less accumulated amortization 1,132,528 $ 728,548 F. Fund Balance Constraints The specific purposes for each of the categories of the fund balance as of June 30, 2011, are as follows: Non Major Fund Balances: General Fund Street Fund Funds Total Restricted for: Asset forfeiture 187,864 187,864 TOT tourism 105,063 - 105,063 CDBG restriction - - 34,424 34,424 SDC - Transportation - 1,980,292 - 1,980,292 SDC - Parks - 364,909 364,909 Perpetual care - 831,603 831,603 Committed for: Parking surcharge 232,497 - - 232,497 Public art 28,113 - 28,113 Affordable housing 23,367 - - 23,367 Airport activities - - 60,083 60,083 Food and beverage ta: - - 526,148 526,148 CIP - Facilities - - 1,241,604 1,241,604 Debt commitment - - 809,249 809,249 Assigned for: N/A Unassigned: 2,871,153 256,008 - 3,127,161 Total fund balances: $ 3,448,057 $2,236,300 $3,868,020 $9,552,377 city of ashland page 61 2011 CAFR page 62 city of ashland required supplementary information REQUIRED SUPPLEMENTARY INFORMATION city of ashland page 63 2011 CAFR page 64 city of ashland required supplementary information NOTES TO REQUIRED SUPPLEMENTARY INFORMATION The budgetary basis differs from GAAP when the City has interfund loan transactions. For the budgetary basis, it is considered an other financing source; for GAAP it is purely a balance sheet transaction. city of ashland page 65 required supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL GENERAL FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Positive Revenues: Actual Original Final (Negative) Taxes $ 12,121,415 $ 11,817,980 $ 11,817,980 $ 303,435 Fees, licenses and permits 482,275 388,325 388,325 93,950 Intergovernmental 655,817 642,933 756,149 (100,332) Charges for services 1,489,665 1,471,420 1,471,420 18,245 Fines and forfeitures 183,239 165,200 . 165,200 18,039 Interest on investments 19,619 15,000 15,000 4,619 Miscellaneous 157,335 47,200 47,200 110,135 Total revenues 15,109,365 14,548,058 14,661,274 448,091 Expenditures: General Government: Administration 538,015 557,024 557,024 19,009 Administrative Services: Band 56,214 57,619 57,619 1,405 Social services 118,568 120,342 120,342 1,774 Economic development 571,455 591,240 591,240 19,785 Public Works: Cemetery 297,274 312,525 . 312,525 15,251 Community Development: Planning 1,141,351 1,186,027 1,186,027 44,676 Building 589,185 649,046 649,046 59,861 Miscellaneous 61,012 45,000 70,000 8,988 Total general government 3,373,074 3,518,823 3,543,823 170,749 Public Safety: Police 5,232,383 5,492,235 5,581,235 348,852 Municipal court 432,486 421,986 439,986 7,500 Fire and rescue 5,251,735 5,256,147 5,321,188 69,453 Total public safety 10,916,604 11,170,368 11,342,409 425,805 Contingency 506,541 62,216 62,216 Total expenditures 14,289,678 15,195,732 14,948,448 658,770 Excess (deficiency) of revenues over(under) expenditures 819,687 (647,674) (287,174) 1,106,861 Other financing sources (uses): Transfers in 5,298 20,000 20,000 14,702 Transfers out (361,000) (500) (361,000) - Totalotherfinancing sources (355,702) 19,500 (341,000) 14,702 Net change in fund balance 463,985 (628,174) (628,174) 1,092,159 Fund balance,July 1, 2010 2,474,570 2,112,664 2,112,664 361,906 Fund balance,June 30, 2011 $ 2,938,555 $ 1,484,490 $ 1,484,490 $ 1,454,065 Reconciliation to GAAP fund balance : Reserve fund balance: 509,502 $ 3,448,057 page 66 city of ashiand required supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL STREET FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) Revenues: Taxes $ 52,848 $ 46,225 $ 46,225 $ 6,623 Intergovernmental 1,319,244 3,204,005 3,204,005 (1,884,761) Charges for services 1,908,456 1,938,878 1,938,878 (30,422) System development charges (SDC) 80,061 39,705 39,705 40,356 Assessments 17,867 7,495 7,495 10,372 Interest on investments 17,900 20,355 20,355 (2,455) Miscellaneous 5,101 23,870 23,870 (18,769) Total revenues 3,401,477 5,280,533 5,280,533 (1,879,056) Expenditures: Highways and streets: Operations and maintenance 2,986,071 4,626,259 4,626,259 1,640,188 Storm water 586,524 655,528 655,528 69,004 Transportation SDCs 196,484 521,810 521,810 325,326 Storm water SDCs 41,289 95,555 95,555 54,266 Local improvement districts 175,326 533,938 533,938 358,612 New debt - 394,000 394,000 394,000 Total highways and streets 3,985,694 6,827,090 6,827,090 2,841,396 Contingency 93,000 93,000 93,000 Total expenditures 3,985,694 6,920,090 6,920,090 2,934,396 Excess (deficiency)of revenues over(under) expenditures (584,217) (1,639,557) (1,639,557) 1,055,340 Other financing sources (uses): Bond proceeds - 1,060,190 1,060,190 (1,060,190) Transfers out. (74,000) (74,000) 74,000 Total other financing sources 986,190 986,190 (986,190) Net change in fund balance (584,217) (653,367) (653,367) 69,150 Fund balance,July 1, 2010 2,820,517 2,853,365 2,853,365 (32,848) Fund balance,June 30, 2011 $ 2,236,300 $ 2,199,998 $ 2,199,998 $ 36,302 city of ashland page 67 2011 CAFR r JAM& page 68 city of ashland supplementary information SUPPLEMENTARY INFORMATION (Combining and Individual Fund Statements and Other Financial Schedules) city of ashland page 69 supplementary information CITY OF ASHLAND, OREGON COMBINING BALANCE SHEET ALL NON-MAJOR FUNDS June 30, 2011 Permanent Governmental Fund Types Fund Type Total Other Capital Debt Cemetery Governmental CDBG Airport Improvements Service Trust (Compilation Fund Fund Fund Fund Fund Only) ASSETS Cash and cash equivalents - $ 428 $41,707 $ 2,090,248 $ - $ 829,881 $ 2,962,264 Receivables (net of allowance for uncollectibles) 42,379 22,069 1,698,040 342,315 1,722 2,106,525 Cash -restricted - - 802,870 - 802,870 Total assets $ 42,807 $63,776 $ 3,788,288 $1,145,185 $ 831,603 $ 5,871,659 LIABILITIES AND FUND BALANCES Accounts payable $ 4,383 $ 3,693 $ 1,493,124 $ - $ - $ 1,501,200 Deferred revenue - 162,503 335,936 - 498,439 Due to other funds 4,000 - - - 4,000 Liabilities payable from restricted asset: - - - - - Totalliabilities 8,383 3,693 1,655,627 335,936 - 2,003,639 Fund Balances: Restricted for: CDBG restriction 34,424 - 34,424 Systems development charges - 364,909 - 364,909 Perperture care - 831,603 831,603 Committed for: Special revenue funds 60,083 - 60,083 Debt service - - 809,249 - 809,249 Parks Improvements 526,148 - - 526,148 Capital projects funds - 1,241,604 - - 1,241,604 Total equity and other credits 34,424 60,083 2,132,661 809,249 831,603 3,868,020 Total liabilities and fund balances $ 42,807 $63,776 $ 3,788,288 $1,145,185 $ 831,603 $ 5,871,659 page 70 city of ashland supplementary information CITY OF ASHLAND, OREGON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES ALL NON-MAJOR FUNDS for the year ended June 30, 2011 Permanent Governmental Fund Types Fund Type Total Other Capital Debt Cemetery Governmental CDBG Airport Improvements Service Nonexpendable (Compilation Fund Fund Fund Fund Trust Fund Only) Revenues: Taxes $ - $ - $ 398,224 $ 405,655 $ - $ 803,879 Intergovernmental 238,794 - 1,428,253 - - 1,667,047 Charges for services - 125,835 1,163,871 1,502,081 23,306 2,815,093 System development charges - - 22,701 - - 22,701 Interest on investments - 219 14,784 3,312 5,298 23,613 Miscellaneous - - 81,077 29,301 - 110,378 Total revenues 238,794 126,054 3,108,910 1,940,349 28,604 5,442,711 Expenditures: General government 241,794 59,595 2,275,374 - 2,576,763 Debt service - 38,536 - 2,524,350 2,562,886 Total expenditures 241,794 98,131 2,275,374 2,524,350 5,139,649 Excess (deficiency) of revenues over(under)expenditures (3,000) 27,923 833,536 (584,001) 28,604 303,062 Other financing sources (uses): Transfers in - - - 631,051 500 631,551 Transfers out - - (631,051) - (5,298) (636,349) Interfund loan - - (208,000) - - (208,000) Total other financing sources - (uses) - - (839,051) 631,051 (4,798) (212,798) Net change in fund balance (3,000) 27,923 (5,515) 47,050 23,806 90,264 Fund balance,July 1,2010 37,424 32,160 2,138,176 762,199 807,797 3,777,756 Fund balance,June 30, 2011 $34,424 $60,083 $ 2,132,661 $ 809,249 $ 831,602 $ 3,868,020 city of ashland page 71 supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL COMMUNITY DEVELOPMENT BLOCK GRANT FUND for the year ended June 30,' 2011 Variance with Final Budget Budget Amounts Positive Actual Original Final (Negative) Revenues: Intergovernmental $ 238,794 $ 413,116 $ 413,116 $ (174,322) Total revenues 238,794 413,116 413,116 (174,322) Expenditures: General government: Personal services 41,556 41,556 41,556 - Material and services 200,238 371,560 371,560 171,322 Total general government 241,794 413,116 413,116 171,322 Contingency - Total expenditures 241,794 413,116 413,116 171,322 Net change in fund balance (3,000) (3,000) Fund balance,July 1, 2010 37,424 - - 37,424 Fund balance,June 30, 2011 $ 34,424 $ $ $ 34,424 page 72 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL AIRPORT FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) Revenues: Charges for services $ 125,835 $ 105,225 $ 105,225 $ 20,610 Interest on investments 219 100 100 119 Total revenues 126,054 105,325 105,325 20,729 Expenditures: General government: Materials and services 59,595 58,750 63,750 4,155 Total general government 59,595 58,750 63,750 4,155 Debt service 38,536 43,537 43,537 5,001 Contingency - 5,000 - - Total expenditures 98,131 107,287 107,287 9,156 Net change in fund balance 27,923 (1,962) (1,962) 29,885 Fund balance,July 1, 2010 32,160 12,766 12,766 19,394 Fund balance, June 30, 2011 $ 60,083 $ 10,804 $ 10,804 $ 49,279 city of ashland page 73 supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL CAPITAL IMPROVEMENTS FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) Revenues: Taxes $ 398,224 $ 412,000 $ 412,000 $ (13,776) Intergovernmental 1,428,253 1,710,000 1,710,000 (281,747) Charges for services 1,163,871 1,185,000 1,185,000 (21,129) System development 22,701 10,000 10,000 12,701 Interest on investments 14,784 15,000 15,000 (216) Miscellaneous 81,077 200 200 80,877 Total revenues 3,108,910 3,332,200 3,332,200 (223,290) Expenditures: General government: Public works-facilities 581,398 587,740 587,740 6,342 Admin services- parks open space 52,509 400,000 400,000 347,491 Capital outlay 1,641,467 2,215,012 2,215,012 573,545 Total cost of service 2,275,374 3,202,752 3,202,752 927,378 Contingency - 50,000 50,000 - Total expenditures 2,275,374 3,252,752 3,252,752 927,378 Excess (Deficiency) of revenues over(under)expenditures 833,536 79,448 79,448 704,088 Other financing sources (uses): Transfers out (631,051) (632,003) (632,003) (952) Interfund loan (208,000) (208,000) (208,000) - Total other financing sources (uses): (839,051) (840,003) (840,003) (952) Net change in fund balance (5,515) (760,555) (760,555) 755,040 Fund balance,July 1, 2010 2,138,176 2,254,231 2,254,231 (116,055) Fund balance,June 30, 2011 $ 2,132,661 $ 1,493,676 $ 1,493,676 $ 638,985 page 74 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL DEBT SERVICE FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) Revenues: Taxes $ 405,655 $ 385,375 $ 385,375 $ 20,280 Charges for services 1,502,081 1,629,263 1,629,263 (127,182) Interest on investments 3,312 5,000 5,000 (1,688) Miscellaneous 29,301 29,302 29,302 (1) Total revenues 1,940,349 2,048,940 2,048,940 (108,591) Expenditures: Debt service: Bancroft - 200,000 200,000 200,000 General obligation 1,809,477 1,809,120 1,809,120 (357) Notes and contracts 714,873 698,678 698,678 (16,195) Total expenditures 2,524,350 2,707,798 2,707,798 1 183,448 Excess (deficiency) of revenues over(under) expenditures (584,001) (658,858) (658,858) 74,857 Other financing sources (uses): Transfers in 631,051 706,003 706,003 74,952 Total other financing sources 631,051 706,003 706,003 74,952 Net change in fund balance 47,050 47,145 47,145 (95) Fund balance, July 1, 2010 762,199 743,501 743,501 18,698 Fund balance,June 30, 2011 $ 809,249 $ 790,646 $ 790,646 $ 18,603 (1)Appropriation level city of ashland page 75 supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL CEMETERY TRUST FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Positive Actual Original Final (Negative) Revenues: Charges for services $ 23,306 $ 20,000 $ 20,000 $ 3,306 Interest on investments 5,298 20,000 20,000 (14,702) Total revenues 28,604 40,000 40,000 (11,396) Other financing sources(uses): Transfers in 500 500 500 - Transfers out (5,298) (20,000) (20,000) 14,702 Total other financing sources(uses): (4,798) (19,500) (19,500) 14,702 Net change in fund balance 23,806 20,500 20,500 3,306 Fund balance,July 1,2010 807,797 806,253 806,253 1,544 Fund balance,June 30,2011 $ 831,603 $ 826,753 $ 826,753 $ 4,850 page 76 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL RESERVE FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Positive Actual Original Final (Negative) Revenues: ' Interest on investments $ 930 $ 1,000 $ 1,000 $ (70) Total revenues 930 1,000 1,000 (70) Total expenditures - - - - Excess (deficiency) of revenues over(under) expenditures 930 1,000 1,000 (70) Other financing sources(uses): Transfer in (General Fund) 360,500 - - (360,500) Total other financing sources 360,500 - - (360,500) Net change in fund balance 361,430 1,000 1,000 360,430 Fund balance, July 1, 2010 148,072 150,500 150,500 (2,428) Fund balance, June 30, 2011 $ 509,502 $ 151,500 $ 151,500 $ 358,002 Reconciliation to GAAP fund balance Reserve fund $ (509,502) city of ashland page 77 supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN NET ASSETS - BUDGET AND ACTUAL WATER FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) Revenues: Taxes $ 45 $ - $ - $ 45 Intergovernmental 344,396 343,540 403,540 (59,144) Charges for services 4,250,255 4,718,710 4,718,710 (468,455) System developments charges 180,604 -69;816 69,816 110,788 Interest on investments 10,006 24,015 24,015 (14,009) Miscellaneous 21,297 36,017 36,017 (14,720) Total revenues 4,806,603 5,192,098 5,252,098 (445,495) Expenditures: Cost of services: Forest land management 369,116 390,178 450,178 81,062 Public works water supply 299,099 826,056 826,056 526,957 Public works water treatment 993,703 1,073,597 1,073,597 79,894 Public works water distribution 2,284,549 2,439,533 2,439,533 154,984 Public works reimbursement SDC<_ 113,549 231,000 231,000 117,451 Public works improvements SDCs 48,783 227,500 227,500 178,717 Public works debt SDCs 124,992 124,995 124,995 3 Electric: Water conservation 175,495 173,565 183,565 8,070 4,409,286 5,486,424 5,556,424 1,147,138 Debt service 586,805 635,867 635,867 49,062 Contingency - 150,000 140,000 140,000 Total expenditures 4,996,091 6,272,291 6,332,291 1,336,200 Excess (Deficiency) of revenues over(under) expenditures (189,487) (1,080,193) (1,080,193) 890,705 Other financing sources (uses): Loan proceeds - 2,626,256 2,626,256 2,626,256 Interfund loan 550,000 - 1,000,000 450,000 Total other financing sources 550,000 2,626,256 3,626,256 3,076,256 Net change in fund balance 360,513 1,546,063 2,546,063 (1,185,550) Fund balance,July 1, 2010 1,851,885 1,755,937 1,755,937 95,948 Fund balance,June 30, 2011 $ 2,212,398 $ 3,302,000 $ 4,302,000 L__11,089,602 Reconciliation to Net Assets: Deferred charges $ 116,344 Capital assets, net 20,952,282 Compensated absences (69,217) OPEB implicit rate liability (80,058) Accrued interest (28,762) GO bonds payable (808,551) Revenue bonds payable (2,940,000) $ 19,354,436 page 78 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN NET ASSETS - BUDGET AND ACTUAL WASTEWATER FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) .Revenues: Taxes $ 1,592,897 $ 1,648,000 $ 1,648,000 $ (55,103) Charges for services 3,385,748 3,348,200 3,348,200 37,548 System developments charges 68,956 39,055 39,055 29,901 Interest on investments 22,476 23,326 23,326 (850) Miscellaneous - 1,000 1,000 (1,000) Total revenues 5,070,077 5,059,581 5,059,581 10,496 Expenditures: Cost of services: Public works wastewater collection 1,552,808 1,847,808 1,847,808 295,000 Public works wastewater treatment 1,954,118 2,018,245 2,018,245 64,127 Public works reimbursement SDC's 2,606 21,250 21,250 18,644 Public works improvements SDC's 210,606 553,500 553,500 342,894 Total cost of service 3,720,138 4,440,803 4,440,803 720,665 Debt service 1,920,235 1,826,554 1,975,554 55,319 Contingency 151,000 2,000 2,000 Total expenditures 5,640,373 6,418,357 6,418,357 _ 777,984 Excess (deficiency)of revenues over(under)expenditures (570,296) (1,358,776) (1,358,776) 788,480 Other financing sources(uses): Loan proceeds 324,400 361,250 361,250 36,850 Total other financing sources (uses) 324,400 361,250 361,250 36,850 Net change in fund balance (245,896) (997,526) (997,526) 751,630 Fund balance, July 1, 2010 3,496,009 3,326,484 3,326,484 169,525 Fund balance, June 30, 2011 $ 3,250,113 $ 2,328,958 $ 2,328,958 $ 921,155 Reconciliation to Net Assets: Capital assets, net $ 37,318,332 Compensated absences (40,459) OPEB implicit rate liability (46,680) Accrued interest (84,411) GO bonds payable (14,591,522) $ 25,805,373 . city of ashland page 79 supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN NET ASSETS - BUDGET AND ACTUAL ELECTRIC FUND for the year ended June 30, 2011 Variance with Final Budget - Budget Amounts Positive Actual Original Final (Negative) Revenues: Intergovernmental $ 187,436 $ 138,000 $ 208,000 $ (20,564) Charges for services 12,238,716 12,366,700 12,366,700 (127,984) Interest on investments 10,817 10,000 10,000 817 Miscellaneous 154,772 94,000 94,000 60,772 Total revenues 12,591,741 12,608,700 12,678,700 (86,959) Expenditures: Cost of Services: Electric supply 5,573,812 5,585,204 5,685,204 111,392 Electric distribution 5,210,097 5,608,981 5,608,981 398,884 Electric transmission 814,013 900,000 900,000 85,987 Conservation 547,421 504,421 574,421 27,000 Total cost of service 12,145,343 12,598,606 12,768,606 623,263 Debt service 24,836 24,837 24,837 1 Contingency - 378,000 278,000 278,000 Total expenditures 12,170,179 13,001,443 13,071,443 901,264 Net change in fund balance 421,562 (392,743) (392,743) 814,305 Fund balance, July 1, 2010 2,054,733 1,779,779 1,779,779 274,954 Fund balance, June 30, 2011 $2,476,295 $1,387,036 $1,387,036 $1,089,259 Reconciliation to Net Assets: Capital assets, net $ 8,880,366 Compensated absences (85,527) OPEB implicit rate liability (83,157) Accrued interest (123) Revenue bonds payable (238,857) Deferred revenue 298,940 Rounding 2 $ 11,247,939 page 80 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN NET ASSETS - BUDGET AND ACTUAL TELECOMMUNICATIONS FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) Revenues: Charges for services $ 1,944,758 $ 1,882,400 $ 1,882,400 $ 62,358 Interest on investments 2,348 4,000 4,000 (1,652) Miscellaneous 12,481 500 500 11,981 Total revenues 1,959,587 1,886,900 1,886,900 72,687 Expenditures: Cost of services: IT- Internet 2,041,888 2,088,389 2,088,389 46,501 IT- High Speed Data 353,098 377,816 377,816 24,718 Total cost of service 2,394,986 2,466,205 2,466,205 71,219 Contingency 50,000 50,000 50,000 Total expenditures 2,394,986 2,516,205 2,516,205 121,219 Excess (deficiency) of revenues over(under) expenditures (435,399) (629,305) (629,305) 193,906 Net change in fund balance (435,399) (629,305) (629,305) 193,906 Fund balance,July 1, 2010 953,315 911,037 911,037 42,278 Fund balance,June 30, 2011 $ 517,916 $ 281,732 $ 281,732 $ 236,184 Reconciliation to Net Assets: Capital assets, net $ 3,736,229 Compensated absences (22,458) OPEB implicit rate liability (27,678) Rounding (1) $ 4,204,008 city of ashland page 81 supplementary information CITY OF ASHLAND, OREGON CONSOLIDATING BALANCE SHEET INTERNAL SERVICE FUNDS June 30, 2011 Central Insurance Services Services Equipment Fund Fund Fund Totals ASSETS Current assets: Cash and investments $ 827,764 $ 1,004,065 $ 1,923,012 $ 3,754,841 Interest and accounts receivable, net 11,817 357 26,330 38,504 Notes receivable - 23,087 - 23,087 Inventories 3,387 - 51,192 54,579 Total current assets 842,968 1,027,509 2,000,534 3,871,011 Fixed assets 453,527. 10,294,400 10,747,927 Accumulated depreciation (316,924) (8,199,234) (8,516,158) Capital assets, net 136,603 - 2,095,166 2,231,769 Total assets $ 979,571 $ 1,027,509 $ 4,095,700 $ 6,102,780 LIABILITIES AND FUND EQUITY Current liabilities: Accounts payable $ 144,428 $ 77,941 $ 120,558 $ 342,927 Accrued salaries, vacation and payroll taxes 588,718 4,212 50,697 643,627 Other liabilities - - - - Accrued claims and adjustments - 895,608 - 895,608 Total current liabilities 733,146 977,761 171,255 1,882,162 Net assets: Invested in capital assets, net of related debt 136,603 - 2,095,166 2,231,769 Unreserved 109,822 49,748 1,829,279 1,988,849 Total fund equity: 246,425 49,748 3,924,445 4,220,618 Total liabilities and net assets $ 979,571 $ 1,027,509 $ 4,095,700 $ 6,102,780 I page 82 city of ashland supplementary information CITY OF ASHLAND, OREGON CONSOLIDATING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS INTERNAL SERVICE FUNDS for the year ended June 30, 2011 Central Insurance Service Services Equipment Fund Fund Fund Totals Operating revenues: Service charges and fees $ 5,594,497 $ 635,747 $ 1,902,730 $ 8,132,974 Miscellaneous 87,616 21,992 11,271 120,879 Total revenues 5,682,113 657,739 1,914,001 8,253,853 Operating expenses: Cost of service 5,564,283 1,023,674 1,195,742 7,783,699 Depreciation 29,196 - 558,336 587,532 Total operating expenses 5,593,479 1,023,674 1,754,078 8,371,231 Operating income (loss) 88,634 (365,935) 159,923 (117,378) Nonoperating income (expense): Taxes 56,534 - 26,264 82,798 Interest income 3,685 5,770 24,055 33,510 Interfund loan - - (342,000) (342,000) Total nonoperating income (expense) 60,219 5,770 (291,681) (225,692) Change in net assets 148,853 (360,165) (131,758) (343,070) Net assets,July 1, 2010 97,572 409,913 4,056,203 4,563,688 Net assets,July 1, 2011 $ 246,425 $ 49,748 $ 3,924,445 $ 4,220,618 city of ashland page 83 supplementary information CITY OF ASHLAND, OREGON COMBINING INTERNAL SERVICE FUND STATEMENT OF CASH FLOWS for the year ended June 30, 2011 Business-type Activities - Enterprise Funds Central Insurance Equipment Services Services Fund Total Cash flows from operating activities: Receipts from customers and users $5,678,211 $ 658,469 $1,902,416 $8,239,096 Payments to suppliers (1,422,917) (578,326) (726,112) (2,727,355) Payments to employees (4,081,090) (77,134) (387,623) (4,545,847) Net cash from operating activities 174,204 3,009 788,681 965,894 Cash flows from capital and related financing activities: Acquisition and construction of capital assets (23,471) (342,273) (365,744) Net cash from capital and related financing activitie (23,471) - (342,273) (365,744) Cash flows from investing activities: Interest from investments and other income 60,219 5,770 (291,680) (225,691) Net increase (decrease) in cash and investments 210,952 8,779 154,728 374,459 Cash and investments, beginning of year 616,812 995,286 1,768,284 3,380,382 Cash and investments,end of year $ 827,764 $1,004,065 $1,923,012 $3,754,841 Reconciliation of operating income to net cash provided by operating activities: Operating income(loss) $ 88,634 $ (365,935) $ 159,923 $ (117,378) Depreciation and amortization 29,196 - 558,336 587,532 Change in assets and liabilities: (Increase) decrease in: Receivables (3,902) 730 (11,585) (14,757) Inventories 332 - (22,586) (22,254) Increase (decrease) in, Accounts payable and accrued liabilities (5,667) 46,113 81,686 122,132 Other liabilities 65,611 322,101 22,907 410,619 Net cash from operating activities $ 174,204 $ 3,009 $ 788,681 $ 965,894 page 84 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN NET ASSETS - BUDGET AND ACTUAL CENTRAL SERVICES FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) Revenues: Taxes $ 56,534 $ 55,000 $ 55,000 $ 1,534 Intergovernmental revenues 2,820 - 2,820 Charges for services 5,594,497 5,688,700 5,688,700 (94,203) Interest on investments 3,685 5,000 5,000 (1,315) Miscellaneous 84,796 100,000 100,000 (15,204) Total revenues 5,742,332 5,848,700 5,851,520 (109,188) Expenditures: -- Cost of services: Administration department 1,194,059 1,309,489 1,362,309 168,250 IT- Computer Services division 1,110,765 1,149,409 1,149,409 38,644 Administrative Services department 1,616,191 1,692,363 1,692,363 76,172 City Recorder division 300,356 305,725 305,725 5,369 Public Works' 1,296,235 1,389,984 1,389,984 93,749 - Contingency - 175,500 125,500 125,500 Total expenditures 5,517,606 6,022,470 6,025,290 507,684 '(includes Administration and Engineering) Net change in fund balance 224,726 (173,770) (173,770) 398,496 Fund Balance, July 1, 2010 266,820 244,363 244,363 22,457 Fund Balance, June 30, 2011 $ 491,546 $ 70,593 $ 70,593 $ 420,953 Reconciliation to Net Assets: Accrued compensated absences $ (183,229)- OPEB implicit rate liability (198,494) Rounding (1) Capital assets, net 136,603 $ 246,425 city of ashland page 85 supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN NET ASSETS - BUDGET AND ACTUAL INSURANCE SERVICES FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) Revenues: Charges for services $ 635,747 $ 650,000 $ 650,000 $ (14,253) Interest on investments 5,770 6,000 6,000 (230) Miscellaneous 21,992 12,000 12,000 9;992 Total revenues 663,509 668,000 668,000 (4,491) Expenditures: Cost of services: _ Personal-services 77,134 77,290 77,290 - - 156 Materials and services 620,542 680,803 680,803 60,261 Total cost of services 697,676 758,093 758,093 : 60,417 Contingency 150,000 150,000 150,000 Total expenditures 697,676 908,093 908,093 210,417 Net change in fund balance (34,167) (240,093) (240,093) 205,926 Fund balance,July 1, 2010 640,110 634,559 634,559 5,551 Fund balance, June 30, 2011 $ 605,943 $ 394,466 $ 394,466 $ 211,477 _ Reconciliation to Net Assets: Accrued claims and judgments $ (556,195) $ 49,748 page 86 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN NET ASSETS - BUDGET AND ACTUAL EQUIPMENT FUND for the year ended June 30, 2011 Variance with Final Budget Budget Amounts Postive Actual Original Final (Negative) Revenues: Intergovernmental $ . 26,264 $ 91,000 $ 91,000 $ (64,736) Charges for services 1,902,730 1,678,200 1,678,200 224,530 Interest on investments 24,055 15,000 15,000 9,055 Miscellaneous 11,271 55,000 55,000 (43,729) Total revenues 1,964,320 1,839,200 1,839,200 125,120 Expenditures: - Cost of services: Public works maintenance 983,346 991,374 991,374 8,028 Total cost of service 983,346 991,374 991,374 8,028 Capital outlay 540,310 1,374,500 1,374,500 834,190 Contingency 54,000 54,000 54,000 Total expenditures 1,523,656 2,419,874 2,419,874 896,218 Excess (deficiency) of revenues over(under)expenditures 440,664 (580,674) (580,674) (1,021,338) Other financing sources Interfund loan 208,000 208,000 208,000 Interfund loan (550,000) - (1,000,000) (450,000) Total other financing sources (342,000) (792,000) (450,000) Net change in fund balance 98,664 (580,674) (1,372,674) 1,021,338 Fund balance,July 1, 2010 1,760,305 1,460,876 1,460,876 299,429 Fund balance,June 30, 2011 $ 1,858,969 $ 880,202 $ 88,202 $ 1,320,767 Reconciliation to Net Assets: Accrued compensated absence $ (15,231) OPEB implicit rate liability (14,459) Capital assets, net 2,095,166 $ 3,924,445 city of ashland page 87 supplementary information CITY OF ASHLAND, OREGON CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS BY SOURCE June 30, 2011 Governmental funds capital assets: Land $ 12,301,840 Buildings and improvements 19,244,728 Improvements other than buildings 44,145,114 Machinery and equipment 3,631,959 Construction in progress 3,479,776 Total capital assets $ 82,803,417 _Investments in governmental funds capital assets by source: General and capital projects funds $ 50,168,148 Special revenue funds 10,865,448 Component unit 7,205,074 Leased to other agencies 14,564,747 Total investments in governmental funds capital assets $ 82,803,417 This schedule represents only the capital asset balances related to governmental funds before accumulated depreciation. Accordingly, the capital assets reported in Internal Service Funds are excluded from the above amounts. Generally, the capital assets of internal service funds are included as the appropriate business activity or governmental activity in the Statement of Net Assets. page 88 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS BY FUNCTION AND ACTIVITY June 30, 2011 Improvements Machinery other than and Construction Function and Activity Land Buildings Buildings Equipment in Progress Total General government: Community development $ 985,235 $ 1,120,947 $ - $ 378,138 $ - $ 2,484,320 Public buildings 460,200 1,021,882 72,229 145,916 90,810 1,791,037 Leased to other agencies 253,000 8,744,018 3,957,949 1,609,780 - 14,564,747 Other- unclassified 2,752,795 2,035,844 790,298 183,248 - 5,762,185 Total general government 4,451,230 12,922,691 4,820,476 2,317,082 90,810 24,602,289 Public safety: Police 80,000 614,700 - 484,266 - 1,178,966 Fire 998,400 3,268,416 300,000 343,777 75,061 4,985,654 Total public safety 1,078,400 3,883,116 300,000 828,043 75,061 6,164,620 Highway and streets: - Public thoroughfares 452,235 630,075 37,296,927 256,828 1,494,541 40,130,606 ti Total highways and streets 452,235 630,075 37,296,927 256,828 1,494,541 40,130,606 Airports 176,566 1,029,780 1,727,711 - 1,766,771 4,700,828 Culture and recreation 6,143,409 779,066 - 230,006 52,593 7,205,074 Total governmental funds capital assets $12,301,840 $19,244,728 $ 44,145,114 $3,631,959 $ 3,479,776 $ 82,803,417 This schedule represents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in Internal Service Funds'are excluded from the above amounts. Generally, the capital assets of internal service funds are included as the appropriate business activity or governmental activity in the Statement of Net Assets. city of ashland page 89 s supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF BOND PRINCIPAL AND BOND INTEREST TRANSACTIONS for the year ended June 30, 2011 Bond Principal Transactions Original Outstanding Issue June 30, 2010 Issued General Obligation Bonds Flood and Re-funding Bonds, issued December 1, 1997 2,800,000 345,000 interest at 3.65%to 6.00% Ashland Fiber Network Bonds, issued August 11, 2004 15,500,000 14,250,000 interest at 3.70%to 6.02% Re-funding Bonds, issued December 1, 2005 2,560,000 2,350,000 interest variable Water and Wastewater, Series 2009, issued May 15, 2009 _ 1,000,000 953,697 interest at 4.95% Wastewater, issued October 13, 2010 15,440,000 - 15,440,000 interest at 2.00%to 4.00% Revenue Bonds Water, Series 2003, issued June 1, 2003 5,625,000 3,300,000 - interest at 2.00%to 4.00% Electric, Series 2008, issued June 20, 2008 304,000 260,572 interest at 2.00%to 4.00% $43,229,000 $21,459,269 $ 15,440,000 page 90 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF BOND PRINCIPAL AND BOND INTEREST TRANSACTIONS for the year ended June 30, 2011 (continued) Bond Principal Transactions Interest Transactions Outstanding Outstanding Outstanding Matured Paid June 30, 2011 June 30, 2010 Matured Paid June 30, 2011 170,000 170,000 175,000 - 12,048 12,048 - 630,000 630,000 13,620,000 798,744 798,744 275,000 275,000 2,075,000 105,375 105,375 - 46,623 .46,623 907,074 46,614 46,614 - 1,120,000 1,120,000 14,320,000 - 270,888 270,888 - 360,000 360,000 2,940,000 - 102,944 102,944 - 21,714 21,714 238,857 - 3,121 3,121 - $2,623,337 $2,623,337 $34,275,931 $ - $1,339,734 $1,339,734 $ - city of ashland page 91 supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF PROPERTY TAX TRANSACTIONS COLLECTED AND UNCOLLECTED FOR THE CITY AND COMPONENT UNIT for the year ended June 30, 2011 Add (Deduct) Discounts Deduct Taxes Add Levy Interest Interest and Taxes Uncollected Extended by Cancellations Tax Uncollected July 1, 2010 Assessor Adjustments Collections June 30,2011 2009-10 $ - $9,552,665 $ 224,336 $ 8,919,320 $ 409,009 2008-09 386,152 - 10,463 192,635 183,054 2007-08 165,351 - 768 65,388 99,195 2006-07 99,014 - (5,616) 53,121 51,509 2005-06 27,388 - 1,410 13,967 12,011 Prior years 21,216 - 994 1,286 18,936 $ 699,121 $9,552,665 $ 232,355 $ 9,245,823 $ 773,714 Taxes Taxes receivable and tax collections classified by fund: Collections to Uncollected June 30, 2011 June 30, 2011 Primary government: General fund $ 4,629,804 $ 357,266 Debt service funds: Debt service fund 405,655 33,582 Enterprise funds: Water fund 44 - Component unit: Parks and recreation: Parks and recreation fund 4,192,179 337,809 Ashland Youth Activities serial levy fund 18,141 45,056 $ 9,245,823 $ 773,714 page 92 city of ashland supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF PROPERTY TAX TRANSACTIONS AND BALANCES OF TAXES UNCOLLECTED FOR THE CITY AND COMPONENT UNIT for the year ended June 30, 2011 Reconciliation of tax collections by fund to tax revenues on the Generally Accepted Accounting Principles (GAAP) basis: Tax Revenues Collections Other Taxes GAAP Basis Primary government: General fund $4,629,804 $7,491,611 $12,121,415 Special revenue funds: Street fund - 52,848 52,848 Debt service funds: Debt service fund 405,655 - 405,655 Capital projects funds: Capital improvement fund - 398,224 398,224 Enterprise funds: Water fund 44 - 44 Wastewater fund - 1,592,897 1,592,897 Component unit: Parks and recreation: Parks and recreation fund 4,192,179 - 4,192,179 Special revenue funds: Ashland Youth Activities serial levy fund 18,141 18,141 $9,245,823 $9,535,580 $18,781,403 city of ashland page 93 supplementary information CITY OF ASHLAND, OREGON SCHEDULE OF RECEIPTS, DISBURSEMENTS AND BALANCES ELECTED OFFICIALS for the year ended June 30, 2011 Cash Cash Balance Turnovers to Balance July 1, 2010 Receipts Treasurer State Other June 30, 2011 City Recorder/Treasurer $21,758,621 $ 144,242,688 $ - $ - $ 142,830,033 $23,171,276 Judge 625,740 560,190 63,871 1,679 $21,758,621 $ 144,868,428 $560,190 $63,871 $ 142,831,712 $23,171,276 page 94 city of ashland statistical section STATISTICAL SECTION Total Reporting Entity (Unaudited) city of ashland page 95 2011 CAFR page 96 city of ash/and statistical section CITY OF ASHLAND, OREGON STATISTICAL SECTION (Unaudited) This part of the City of Ashland's comprehensive annual financial report presents detailed information as a context for understanding this year's financial statements, notes, and supplementary information. This information has not been audited by the independent auditors. Financial Trends Page These tables contain trend information that may assist the reader in assessing the City's current financial performance by placing it in historical 98-111 perspective. Revenue Capacity These tables contain information that may assist the reader is assessing the ` 112-123 viability of the City's revenue sources. Debt Capacity These tables present information that may assist the reader in analyzing the affordability of the City's current levels of outstanding debt and the City's 124-133 ability to issue additional debt in the future. Economic and Demographic Information These tables offer economic and demographic indicators that are commonly used for financial analysis that can help the reader understand the City's 134-135 present and ongoing financial status. Operating Information These tables contain service and infrastructure indicators that can help the reader understand how the information in the City's financial statements 136-143 relates to the services the City provides and the activities it performs. Source: Unless otherwise noted, the information in these tables is derived from the annual financial reports for the City of Ashland. The City implemented GASB Statement No. 34 in fiscal year 2003, therefore, some of the tables presenting government-wide information include only eight years. city of ashland page 97 statistical section CITY OF ASHLAND, OREGON STATEMENT OF NET ASSETS Governmental Activities for the Fiscal Year Ended June 30, ASSETS 2011 2010 2009 2008 Assets: Cash and cash equivalents $ 12,769,637 $ 11,832,259 $ 9,453,086 $ 9,845,351 Receivables (net of allowance for uncollectibles) 4,085,185 2,647,744 2,668,694 2,444,054 Inventories 54,579 32,325 36,193 59,984 Internal balances (354,295) (534,894) (640,731) (1,304,641) Restricted assets: Temporarily restricted: Cash and cash equivalents 802,870 755,885 1,066,850 1,240,543 Capital assets: Land 12,400,610 12,400,610 12,400,610 9,829,360 Buildings and improvements 19,563,238 19,563,238 19,563,238 19,563,238 Machinery and equipment 13,487,439 13,278,430 13,130,505 14,380,378 Infrastructure 44,589,519 44,299,409 43,579,697 42,249,665 Construction in progress 3,510,539 484,590 340,422 673,643 Accumulated depreciation (44,589,333) (42,260,637) (39,728,339) (38,631,224) Total assets $ 66,319,988 $ 62,498,959 $ 61,870,225 $ 60,350,351 Liabilities: Accounts payable and other current liabilities $ 5,715,843 $ 3,190,369 $ 3,153,914 $ 2,672,369 Unearned revenue 393,592 417,042 430,105 449,038 Noncurrent liabilities: Due within one year 1,067,338 1,276,871 1,183,044 1,327,360 Due in more than one year 15,781,372 17,330,191 18,316,590 19,263,447 Total liabilities 22,958,145 22,214,473 23,083,653 23,712,214 Net assets: Invested in capital assets, net of related debt 32,113,302 29,449,210 29,786,499 27,577,843 Restricted for: Asset forfeiture 187,864 129,510 140,974 236,514 TOT tourism 105,063 - - - System development 2,345,201 2,469,667 2,363,441 2,146,609 Debt service 762,199 1,072,785 1,246,509 CDBG restriction 34,424 - - - Perpetual care: nonexpendable 831,603 807,797 788,753 771,948 Unrestricted 7,744,386 6,666,013 4,634,120 4,658,714 Total net assets $ 43,361,843 $ '40,284,396 $ 38,786,572 $ 36,638,137 page 98 city of ashland statistical section CITY OF ASHLAND, OREGON STATEMENT OF NET ASSETS Governmental Activities for the Fiscal Year Ended June 30, (continued) 2007 2006 2005 2004 2003 $ 10,922,900 $ 9,274,073 $ 9,123,663 $ 6,312,364 $ 8,961,587 2,530,776 2,353,604 2,354,558 2,430,662 2,669,101 36,173 31,621 42,894 16,602 1,728 (1,587,111) (1,319,579) (1,378,719) 1,222,273 - 542,190 451,672 428,719 413,078 260,813 9,829,360 8,559,612 8,287,911 8,261,273 8,343,858 19,563,238 19,563,238 30,138,810 29,933,056 7,420,827 13,183,769 12,405,182 11,771,045 9,345,294 3,610,916 42,121,600 41,047,189 15,986,209 15,720,372 9,951,054 143,017 798,324 9,744,570 9,789,517 12,327,224 (35,789,232) (33,506,950) (31,952,088) (28,220,545) $ 61,496,680 $ 59,657,986 $ 54,547,572 $ 55,223,946 $ 53,5,47,108 $ 2,683,604 $ 2,590,134 $ 2,652,837 $ 2,734,135 $ 2,798,840 396,208 12,700 26,392 94,404 335,303 925,973 590,000 908,822 783,485 750,750 20,341,095 5,731,134 5,815,074 6,357,569 6,530,911 24,346,880 8,923,968 9,403,125 9,969,593 10,415,804 27,969,339 42,669,821 37,631,383 37,948,847 34,601,570 329,180 - - - - 1,930,458 1,663,317 1,537,765 1,197,249 1,594,538 479,262 459,095 423,842 433,278 (47,412) 749,918 719,429 702,629 684,476 679,646 5,691,643 5,222,356 4,848,828 4,990,503 6,302,962 $ 37,149,800 $ 50,734,018 $ 45,144,447 $ 45,254,353 $ 43,131,304 city of ashland page 99 statistical section CITY OF ASHLAND, OREGON STATEMENT OF NET ASSETS Business - type Activities for the Fiscal Year Ended June 30, ASSETS 2011 2010 2009 2008 Assets: Cash and cash equivalents $ 6,743,304 $ 6,959,037 $ 6,993,295 $ 6,437,889 Receivables (net of allowance for uncollectibles) 2,408,196 2,307,864 2,227,713 2,190,239 Inventories 740,438 732,821 810,073 881,530• Deferred charges 844,892 966,228 1,098,448 1,215,668 Internal balances 354,295 534,984 640,731 1,304,641 Restricted assets: Capital assets: Land 1,880,637 1,880,637 1,880,637 1,880,638 Buildings and improvements 22,089,254 22,089,254 22,089,254 21,782,187 Machinery and equipment 1,072,204 875,928 823,580 823,581 Infrastructure 87,809,652 87,809,652 84,636,277 84,636,278 Construction in progress 3,335,467 - 2,538,176 4,620,579 3,981,724- Accumulated depreciation (46,028,522) (42,247,672) (38,584,771) (35,041,272) Total assets $ 81,249,817 $ 84,446,909 $ 87,235,816 $ 90,093,103 Liabilities: Accounts payable and other current liabilities $ 1,591,542 $ 1,769,929 $ 1,467,227 $ 1,571,810 Accrued interest payable 113,296 121,211 130,104 144,127 Unearned revenue - - - - Noncurrent liabilities: Due within one year 1,757,774 1,735,032 1,669,770 1,595,081 Due in more than one year 16,821,156 19,654,652 21,389,683 22,056,168 Total liabilities 20,283,768 23,280,824 24,656,784 25,367,186 Net assets: Invested in capital assets, net of related debt 51,579,762 51,556,291 52,406,103 54,411,887 Restricted for: System development 3,395,974 3,646,949 3,800,824 3,838,867 Debt service 875,490 875,490 875,490 1,751,369 Unrestricted 5,114,823 5,087,355 5,496,615 4,723,794 Total net assets $ 60,966,049 $ 61,166,085 $ 62,579,032 $ 64,725,917 page 100 city of ashland statistical section CITY OF ASHLAND, OREGON STATEMENT OF NET ASSETS Business - type Activities for the Fiscal Year Ended June 30, (continued) 2007 2006 2005 2004 2003 $ 9,836,733 $ 12,951,933 $ 15,066,503 $ 9,286,593 $ 7,961,325 2,105,403 2,203,826 21057,466 1,883,966 1,893,686 806,047 799,588 851,200 821,407 828,978 1,340,389 1,721,312 1,819,860 1,921,810 2,082,204 1,587,111 1,319,579 1,378,719 (1,222,273) 1,880,638 1,945,107 1,945,107 1,971,745 1,945,107 21,782,187 21,782,188 23,113,448 23,157,904 22,595,341 673,607 636,103 675,297 2,833,165 722,977 81,141,248 80,305,280 79,057,892 79,121,637 60,513,768 5,156,412 2,998,341 4,472,229 4,563,158 3,428,686 (31,502,402) (28,803,335) (26,616,727) (25,236,582) $ 94,807,373 $ 97,859,922 $ 103,820,994 $ 99,102,530 $ 101,972,072 $ 1,554,049 $ 1,678,775 $ 2,343,307 $ 1,960,591 $ 1,486,328 153,639 587,720 819,171 307,538 307,634 - - - 4,000 323,308 1,379,209 1,475,373 1,437,257 2,388,750 2,300,805 23,497,674 40,366,883 42,177,256 34,841,659 36,927,296 26,584,571 44,108,751 46,776,991 39,502,538 41,345,371 54,264,807 42,661,428 39,032,733 44,754,393 49,967,778 4,315,088 4,251,713 4,636,560 4,020,207 . 3,441,297 - 1,913,648 1,913,648 1,281,341 1,913,648 9,642,907 4,924,382 11,461,062 9,544,051 5,303,978 $ 68,222,802 $ 53,751,171 $ 57,044,003 $ 59,599,992 $ 60,626,701 city of ashiand page 101 statistical section CITY OF ASHLAND, OREGON CHANGES IN NET ASSETS Governmental Activities for the Fiscal Year Ended June 30, Program Revenues: 2011 2010 2009 General government: Charges for services $ 6,946,410 $ 6,336,870 $ 5,084,158 Operating grants and contributions 19,793 18,890 3,641 Capital grants and contributions 1,428,253 196,058 3,991 Capital system development charges 22,701 16,377 18,375 Public safety: - - - .Charges for services 1,551,370 1,551,370 1,487,673 Operating grants and contributions 189,248 95,570 114,188 Capital grants and contributions - - - Highways and streets: Charges for services 2,006,385 2,027,116 1,842,187 Operating grants and contributions - - - Capital grants and contributions - - Capital system development charges - _ 76,101 72,643 12,164,160 10,318,352 8,626,856 Program Expenses: General government 5,963,977 4,813,802 3,856,719 Public safety 10,457,134 11,410,483 10,312,721 Highways and streets 3,650,817 2,893,462 2,505,897 Interest on long-term debt 976,011 1,033,451 442,168 21,047,939 20,151,198 17,117,505 Net(Expense) Revenue: General government 2,453,180 1,721,639 1,253,446 Public safety (8,716,516) (9,763,543) (8,710,860) Highways and streets (1,644,432) (942,447) (591,067) Interest on long-term debt • (976,011) (1,033,451) (442,168) (8,883,779) (10,017,802) (8,490,649) General Revenues: Property taxes 5,093,848 4,821,809 4,391,088 Utility users tax 4,170,896 3,989,351 3,888,747 Users taxes 2,315,909 2,276,353 2,013,026 State subventions- unrestricted - - - Unrestricted interest earnings 117,112 134,142 127,224 Capital assets transfers - - - Miscellaneous 263,461 293,971 218,999 Gain (loss)on disposal of assets - - - Transfers: Total general revenues and transfers 11,961,226 11,515,626 10,639,084 Change in net assets 3,077,447 1,497,824 2,148,435 Net assets- beginning 40,284,396 38,786,572 36,638,137 Recognition of prior infrastructure - - - Net assets-ending $43,361,843 $40,284,396 $38,786,572 page 102 city of ashland statistical section CITY OF ASHLAND, OREGON CHANGES IN NET ASSETS Governmental Activities for the Fiscal Year Ended June 30, (continued) 2008 2007 2006 2005 2004 2003 $ 5,786,031 $ 5,058,193 $ 4,110,436 $ 4,453,046 $ 4,269,353 $ 4,667,720 2,122 35,144 141,500 358,309 811,075 132,171 178,186 17,377 299,171 948,845 3,859 156,141 48,308 67,014 105,193 154,200 107,687 130,486 1,524,229 1,600,538 1,556,909 1,769,625 1,693,838 1,599,037 98,302 182,281 71,245 101,877 34,536 - 312,000 - 53,443 79,460 - 1,807,939 1,662,360 1,659,421 1,593,663 1,491,256 1,146,124 - - - 1,243 - - - 366,549 202,982 463,695 1,075,598 2,849,793 167,486 269,338 388,654 509,175 376,951 430,806 9,612,603 9,570,794 8,464,266 10,376,489 10,010,954 11,146,814 4,876,071 4,287,280 2,818,129 5,202,781 2,982,532 6,543,127 11,555,693 10,082,938 7,903,054 9,235,540 8,454,075 7,914,876 4,000,048 2,583,641 2,419,380 4,221,022 4,637,272 3,985,835 1,178,388 1,139,346 637,146 311,527 370,491 339,082 21,610,200 18,093,205 13,777,709 18,970,870 16,444,370 18,782,920 1,138,576 890,448 1,838,171 557,419 2,101,755 (1,456,609) (9,933,162) (7,988,119) (6,346,145) (7,341,227) (6,578,900) (6,281,303) (2,024,623) (285,394) (168,323) (2,162,421) (1,693,467) 440,888 (1,178,388) (1,139,346) (637,146) (311,527) (370,491) (339,082) (11,997,597) (8,522,411) (5,313,443) (9,257,756) (6,541,103) (7,636,106) 4,170,062 3,557,262 2,970,566 2,658,995 2,626,369 2,206,505 3,945,382 2,345,323 2,323,390 2,277,178 2,102,550 1,929,092 1,899,320 1,952,810 1,784,302 1,753,477 1,808,047 1,567,079 247,357 1,486,776 1,817,175 1,360,724 1,277,933 1,128,521 444,557 406,964 256,648 146,041 62,543 115,947 - (15,896,208) 1,425,346 - - - 779,133 1,085,266 617,542 288,060 590,682 280,289 - - - - (868,437) - (200,000) 11,485,811 (5,061,807) 11,194,969 8,484,475 7,599,687 7,027,433 (511,786) (13,584,218) 5,881,526 (773,281) 1,058,584 (608,673) 37,149,923 50,734,018 45,144,447 45,254,353 43,131,304 43,739,977 - - 956,778 - $36,638,137 $37,149,800 $51,025,973 $ 44,481,072 $ 45,146,666 $ 43,131,304 city of ashiand page 103 statistical section CITY OF ASHLAND, OREGON CHANGES IN NET ASSETS Business - type Activities for the Fiscal Year Ended June 30, Program Revenues: 2011 2010 2009 Water: Charges for services $ 4,250,255 $ 4,146,730 $ 4,067,377 Capital grants and contributions 344,396 99,928 55,628 Capital system development charges 180,604 151,864 125,389 Wastewater: Charges for services 3,385,748 3,148,850 2,734,001 Capital system development charges 68,956 55,945 75,843 Electric: Charges for services 12,238,716 12,144,279 11,688,967 Operating grants and contributions 187,436 267,850 47,121 Telecommunications: Charges for services 1,944,758 1,818,789 1,805,746 22,600,869 21,834,235 20,600,072 Program Expenses: Water 5,260,907 4,599,205 4,969,862 Wastewater 4,300,986 5,223,619 4,675,433 Electric 12,516,992 12,585,218 12,823,006 Telecommunications 3,535,592 2,931,512 2,845,198 25,614,477 25,339,554 .25,313,499 Net(Expense) Revenue: Water (485,652) (200,683) (721,468) Wastewater (846,282) (2,018,824) (1,865,589) Electric (90,840) (173,089) (1,086,918) Telecommunications (1,590,834) (1,112,723) (1,039,452) (3,013,608) (3,505,319) (4,713,427) General Revenues: Property taxes - - - Users taxes 1,592,942 1,583,908 1,495,488 Unrestricted interest earnings 106,904 114,266 108,066 Capital assets transfers - - - Miscellaneous 1,113,726 394,199 962,989 Gain (loss)on disposal of assets - - - Transfers: - - - Totalgeneralrevenues and transfers 2,813,572 2,092,373 2,566,543 Change in net assets (200,036) (1,412,946) (2,146,884) Net assets-beginning 61,166,085 62,579,031 64,725,916 Net assets-ending $60,966,049 $61,166,085 $62,579,031 page 104 city of ashland statistical section CITY OF ASHLAND, OREGON CHANGES IN NET ASSETS Business - type Activities for the Fiscal Year Ended June 30, (continued) 2008 2007 2006 2005 2004 2003 $ 3,780,193 $ 3,829,222 $ 4,092,206 $ 3,557,350 $ 3,678,974 $ 3,075,622 48,096 135,828 43,622 81,504 129,721 110,147 340,835 367,839 439,306 662,911 574,540 528,553 2,607,275 2,432,868 2,428,775 2,458,233 2,368,237 2,218,249 127,224 208,554 410,910 513,489 432,273 408,843 12,260,230 12,163,467 12,095,363 12,283,303 11,962,925 10,220,661 67,620 32,233 36,043 42,656 7,165 137,483 1,709,706 2,029,467 2,738,635 2,642,055 2,403,436 1,969,079 20,941,179 21,199,478 22,284,860 22,241,501 21,557,271 18,668,637 4,959,525 4,955,737 4,974,536 5,910,251 4,177,640 5,331,263 5,261,713 4,895,541 4,397,923 4,524,112 4,615,409 51665,728 13,876,456 12,904,663 12,831,758 12,445,069 11,638,094 11,395,422 2,756,528 2,682,968 4,182,956 4,238,644 3,706,854 3,662,002 26,854,222 25,438,909 26,387,173 27,118,076 24,137,997 26,054,415 (790,401) (622,848) (399,402) (1,608,486) 205,595 (1,616,941) (2,527,214) (2,254,119) (1,558,238) (1,552,390) (1,814,899) (3,038,636) (1,548,606) (708,963) (700,352) (119,110) 331,996 (1,037,278) (1,046,823) (653,501) (1,444,321) (1,596,589) (1,303,418) (1,692,923) (5,913,044) (4,239,431) (4,102,313) (4,876,575) (2,580,726) (7,385,778) - 322 86,335 74,551 179,302 176,523 1,568,385 1,619,849 1,573,251 1,454,132 1,346,863 1,280,190 459,073 1,194,688 518,138 352,983 166,529 300,418 - 15,896,208 (1,425,346) - - - 388,701 57,103 438,920 847,330 499,947 - - - (986,004) - - - - - 200,000 2,416,159 18,711,067 809,481 2,320,586 1,554,020 2,457,078 (3,496,885) 14,471,636 (3,292,832) (2,555,989) (1,026,706) (4,928,700) 68,222,802 53,751,166 57,044,003 59,599,992 60,626,698 65,555,401 $64,725,917 $68,222,802 $53,751,171 $ 57,044,003 $ 59,599,992 $ 60,626,701 city of ashland page 105 statistical section CITY OF ASHLAND, OREGON FUND BALANCES, GOVERNMENTAL FUNDS Last Ten Years for the Fiscal Year Ended June 30, General Fund 2011 2010 2009 2008 Reserved for Reserved for asset forfeiture $ 187,864 $ 129,510 $ 140,974 $ 236,514 Reserved for TOT tourism 100,563 - - - Committed for: Parking surcharge 232,497 - - - Public art 28,113 - - - Affortable housing 23,367 - - - Unassigned, reported in: General fund 2,875,653 2,345,060 2,044,482 2,060,152 Total general fund 3,448,057 2,474,570 2,185,456 2,296,666 Street Fund Reserved for: Reserved for system development charges 1,980,292 2,115,971 2,085,259 2,049,977 Unassigned, reported in: Special revenue funds 256,008 704,546 316,999 120,493 Total street fund 2,236,300 2,820,517 2,402,258 2,170,470 All Other Governmental Funds -_ Reserved for: Reserved for system development charges 364,909 353,696 348,746 96,632 Reserved for CDGB funding 34,424 - - - Reserved for perpetual care 831,603 807,796 788,752 771,948 Committed for: Committed for airport activities 60,083 - - - Committed for food and beverage 526,148 Committed for facilities 1,241,604 - - - Committed for debt service 809,249 762,199 1,072,785 1,246,509 Unreserved, reported in: General fund - - - - Special revenue funds 32,160 19,979 6,891 Capital projects funds - 1,969,977 1,154,776 951,989 Total all other governmental funds 3,868,020 3,925,828 3,385,038 3,073,969 Total governmental funds $ 9,552,377 $ 9,220,915 $ 7,972,752 $ 7,541,105 Fund Balance Comparison Governmental Funds Last Ten Years $12,000,000 --- -- ---------� $10,000,000 ❑All Other Governmental $8,000,000 Funds $6,000,000 ■Street Fund $4,000,000 $2,000,000 Cl General Fund ryo�`L ryo�'� ryOOP ti��y ryo06 ryo0'� �O�e ryO�9 ryO,�O ti�^^ page 106 city of ashland statistical section CITY OF ASHLAND, OREGON FUND BALANCES, GOVERNMENTAL FUNDS Last Ten Years (continued) for the Fiscal Year Ended June 30, 4 2007 2006 2005 2004 2003 2002 $ 329,180 $ $ $ $ $ 2,038,534 2,326,936 2,308,388 1,755,143 1,715,220 1,865,212 2,367,714 2,326,936 2,308,388 1,755,143 1,715,220 1,865,212 1,761,561 1,597,642 1,472,090 1,197,249 1,594,538 1,348,177 615,659 (133,598) (556,062) (881,403) 934,212 1,436,880 2,377,220 1,464,044 916,028 315,846 2,528,750 2,785,057 168,896 65,675 65,675 1,197,249 - 1,348,177 749,918 719,429 702,629 684,476 679,646 559,263 459,095 423,842 433,278 282,293 136,978 - - - 1,755,143 - - (24,661) 130,126 2,942 (663,026) (298) 1,423,536 714,329 586;843 635,387 429,873 67,583 2,833,606 2,167,745 1,961,168 1,830,475 3,836,993 1,029,224 5,742,297 $ 6,912,679 $ 5,752,148 $ 5,054,891 $ 5,907,982 $ 5,273,194 $ 10,392,566 city of ashland page 107 statistical section CITY OF ASHLAND, OREGON CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS Last Ten Years for the Fiscal Year Ended June 30, Revenues: 2011 2010 2009 2008 Taxes $ 12,978,142 $ 12,636,896 $ 11,790,772 $ 11,204,876 Fees, licenses and permits 482,275 474,379 768,451 886,644 Intergovernmental 3,642,108 2,103,165 1,630,055 1,848,914 Special assessments 17,867 3,292 25,587 67,195 Charges for services 6,315,976 5,799,929 5,732,687 5,594,106 Fines and forfeitures 183,239 183,266 156,092 150,346 Interest on investments 62,062 102,302 97,379 330,413 Miscellaneous 272,814 190,732 164,995 787,159 Total revenues 23,954,483 21,493,961 20,366,018 20,869,653 Expenditures: General government 4,300,262 4,278,859 3,982,889 4,114,305 Public safety 10,914,166 10,896,098 10,701,354 10,578,525 Highways and streets 3,778,610 2,361,523 2,298,680 2,341,178 Capital outlay 1,859,097 479,600 1,502,763 1,355,293 Debt service 2,562,886 2,229,718 2,363,685 1,852,049 Principal 1,563,425 1,183,203 1,277,584 725,753 Interest 999,461 1,046,515 1,086,101 1,126,296 Ratio of debt service to noncapital expenditures 13.49% 12.71% 13.92% 10.87% Total expenditures 23,415,021 20,245,798 20,849,371 20,241,350 Excess (deficiency) of revenues over expenditures 539,462 1,248,163 (483,353) 628,303 Other financing sources (uses): Proceeds from debt issuance - - 915,000 - Interfundloans (208,000) - - - Transfers in 997,349 469,360 328,173 336,253 Transfers out (997,349) (469,360) (328,173) (336,253) Total other financing sources (uses) (208,000) - 915,000 - Net change in fund balance $ 331,462 $ 1,248,163 $ 431,647 $ 628,303 page 108 city of ashland statistical section CITY OF ASHLAND, OREGON CHANGES IN FUND BALANCES GOVERNMENTALFUNDS Last Ten Years (continued) for the Fiscal Year Ended June 30, 2007 2006 2005 2004 2003 2002 $ 10,620,715 $ 9,454,799 $ 9,057,868 $ 8,714,013 $ 7,906,257 $ 7,558,510 847,665 1,106,317 1,489,379 1,156,285 1,472,877 1,256,617 2,606,832 2,168,873 3,252,504 3,349,802 4,190,546 2,183,896 108,864 360,860 222,408 170,860 214,606 193,999 4,564,898 3,817,938 4,165,663 3,717,342 3,665,166 3,613,534 169,558 137,460 133,170 120,749 107,607 188,006 310,478 197,960 112,531 51,967 115,947 310,385 719,478 554,076 62,546 563,988 191,096 439,863 19,948,488 17,798,283 18,496,069 17,845,006 17,864,102 15,744,810 3,423,269 3,081,984 3,317,996 3,610,326 2,769,315 2,620,298 10,227,177 9,152,421 8,630,755 8,468,294 7,914,876 7,513,892 2,245,609 2,191,178 2,079,150 1,923,050 2,036,222 2,852,552 1,359,308 1,889,998 2,403,697 4,736,857 8,793,175 7,896,316 1,622,412 820,218 846,573 917,680 779,527 716,069 533,630 523,769 497,493 537,325 440,445 . 442,513 1,088,782 296,449 349,079 380,354 339,083 273,557 10.21% 5.69% 6.03% 6.55% 6.13% 5.51% 18,877,775 17,135,799 17,278,171 19,656,207 22,293,115 21,599,127 1,070,713 662,484 1,217,898 (1,811,201) (4,429,013) (5,854,317) - 2,761,180 - - 1,621,875 900,000 89,818 - - 375,000 600,000 - 936,934 347,780 154,360 318,393 361,108 725,771 (936,934) (347,780) (154,360) (318,393) (561,108) (966,408) 89,818 2,761,180 - 375,000 2,021,875 659,363 $ 1,160,531 $ 3,423,664 $ 1,217,898 $ (1,436,201) $ (2,407,138) $ (5,194,954) city of ashland page 109 statistical section CITY OF ASHLAND, OREGON FUND BALANCE COMPARISON Last Ten Years For the Fiscal Year Ended June 30, 2011 2010 2009 2008 Fund Balances Adopted Adopted Adopted Adopted City Component General Fund $ 1,484,490 $ 1,332,508 $ 1,190469 $ 1,127,520 Community Development Block Grant Fund - - 11,799 - Reserve Fund 151,500 215,000 - - Street Fund 2,199,998 1,447,363 3,634,173 1,223,241 Airport Fund 10,804 9,024 31,727 2,942 Capital Improvements Fund 1,493,676 2,137,061 1,753,706 807,222 Debt Service Fund 790,646 1,149,113 1,166,758 601,085 Water Fund 4,302,000 836,814 3,041,343 2,804,328 Wastewater Fund 2,328,958 3,020,769 4,069,588 5,539,312 Electric Fund 1,387,036 649,494 2,067,545 1,677,245 Telecommunications Fund 281,732 325,135 396,498 362,716 Central Services Fund 70,593 12,531 106,614 82,987 Insurance Services Fund 394,466 543,266 977,803 908,275 Equipment Fund 88,202 1,322,161 1,252,898 508,357 Cemetery Trust Fund 826,753 812,948 790,918 774,453 .Total city component 15,810,854. 13,813,187 - 20,491,839 16,419,683 Parks Component - Parks and Recreation Fund 1,409,225 1,450,910 1,190,614 877,245 Youth Activities Levy Fund - 10,591 - 216,893 Parks Capital Improvements Fund 195,991 287,239 107,590 26,926 Total parks component 1,605,216 1,748,740 1,298,204 1,121,064 Total budget $ 17,416,070 $ 15,561,927 $ 21,790,043 $ 17,540,747 For the Fiscal Year Ended June 30, 2011 2010 2009 2008 Fund Balances Actual Actual - Actual Actual City Component General Fund $ 2,938,556 $ 2,474,570 $ 2,185,456 $ 2,296,666 Community Development Block Grant Fund 34,424 37,424 69,618 44,705 Reserve Fund 509,502 148,072 - - Street Fund 2,236,300 2,820,517 2,402,258 2,170,470 Airport Fund 60,083 32,160 99,978 86,891 Capital Improvements Fund 2,132,661 2,138,176 1,433,904 1,003,916 Debt Service Fund 809,248 762,199 1,072,785 1,246,509 Water Fund 2,212,401 1,851,885 2,323,768 1,865,418 Wastewater Fund 3,250,111 3,496,009 3,710,771 3,764,972 Electric Fund 2,476,294 _2,054,733 1,642,543 1,469,744 Telecommunications Fund 517,916 953,315 929,945 869,719 Central Services Fund - 491,546 266,820 161,163 368,086 Insurance Services Fund 605,943 640,110 696,071 1,138,699 Equipment Fund 1,858,969 1,760,305 844,150 1,329,672 Cemetery Trust Fund 831,602 870,797 .788,753 771,948 Total city component 20,965,556 20,307,092 18,361,163 18,427,415 Parks Component Parks and Recreation Fund 2,214,031 1,787,781 1,379,752 1,201,443 Youth Activities Levy Fund 9,899 22,534 27,356 160,591 Parks Capital Improvements Fund 432,866 252,864 166,991 263,343 Total parks component 2,656,796 2,063,179 1,574,099 1,625,377 Total actual $ 23,622,352 $ 22,370,271 $ 19,935,262 $ 20,052,792 page 110 city of ashland statistical section CITY OF ASHLAND, OREGON FUND BALANCE COMPARISON Last Ten Years (continued) 2007 2006 2005 2004 2003 2002 Adopted Adopted Adopted Adopted Adopted Adopted $ 1,047,023 $ 1,051,983 $ 936,568 $ 1,315,669 $ 1,238,814 $ 1,079,348 6,308,766 733,073 1,976,046 1,065,590 1,764,790 1,377,392 12,382 37,660 42,315 4,000 6,140 8,000 1,680,528 3,609,193 389,839 429,000 1,150,300 1,782,000 148,902 569,205 695,484 264,900 540,000 238,000 5,401,307 2,158,888 3,524,870 2,784,125 4,478,680 1,448,010 3,035.439 3,899,968 4,463,795 1,726,251 754,800 2,004,896 1,185,892 1,405,027 1,812,094 763,763 443,533 989,946 217,611 70,187 954,723 269,910 97,036 38,130 92,793 10,000 113,758 145,824 142,675 119,283 492,028 417,936 471,538 156,500 91,500 110,500 618,799 856,499 965,561 908,740 452,640 121,778 735,212. 699,876 681,408 684,500 653,000 89,000 -- 20,976,682 15,519;495 17,027,999 10,518,772 11,813,908 9,406,283 667,250 993,667 965,822 815,000 782,294 805,300 - 125,306 2,166 2,000 9,000 9,000 44,866 112,569 169,965 234,000 185,000 148,000 712,116 1,231,542 1,137,953 1,051,000 976,294 962,300 _ $ 21,688,798 $ 16,751,037 $ 18,165,952 $ 11,569,772 $ 12,790,202 $ 10,368,583 2007 2006 2005 2004 2003 2002 Actual Actual Actual Actual Actual Actual $ 2,367,714 $ 2,326,936 $ 2,093,388 $ 1,755,145 $ 1,715,220 $ 1,865,212 12,033 4,599 (8,492) 33,018 (32,433) (35,904) 2,377,220 1,464,044 1,186,028 315,846 2,528,750 2,785,057 55,339 54,874 122,942 218,377 32,135 22,560 656,315 803,171 924,554 396,855 67,583 2,833,606 559,263 459,095 423,842 433,278 282,293 136,978 3,241,590 6,179,246 6,458,230 5,002,748 4,662,028 1,985,298 4,862,001 5,301,598 5,664,182 1,541,125 2,356,054 9,190,945 2,178,995 2,116,269 2,527,430 1,539,766 1,497,827 1,069,861 963,896 518,687 898,750 62,635 388,018 1,982,175 726,743 439,010 185,137 569,013 947,953 823,405 974,450 1,060,790 1,036,331 934,499 145,978 204,263 1,750,852 1,510,170 1,489,055 1,224,311 1,121,598 783,340 749,918 719,429 702,629 684,476 - 679,646 72,823 21,476,329 22,957,918 23,704,006 14,711,092 16,392,650 23,719,619 1,180,912 1,507,367 1,621,679 1,558,332 1,403,171 1,168,934 72,671 35,374 103,733 122,588 36,403 36,341 195,390 165,326 207,375 300,331 367,733 280,337 1,448,973 1,708,067 1,932,787 1,981,251 1,807,307 1,485,612 $ 22,925,302 $ 24,665,985 $ 25,636,793 $ 16,692,343 $ 18,199,957 $ 25,205,231 city of ashland page 111 statistical section CITY OF ASHLAND, OREGON ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY for the last ten fiscal years - unaudited Fiscal Taxable ratio Year (True Cash Ended Property Value to June 30, Real Property Mobile Home Personal (1) Utilities Total Tax Rate Assessed) 2011 $2,000,563,826 $ 5,956,110 $41,057,580 $24,422,710 $ 2,072,000,226 $ 4.60 61.0% 2010 1,937,303,620 5,881,825 40,133,110 24,860,300 2,008,178,855 4.59 53.0% 2009 1,871,896,544 5,744,350 44,282,840 21,243,990 1,943,167,724 4.42 48.4% 2008 1,802,639,910 5,762,080 44,536,050 22,372,000 1,875,310,040 5.73 46.9% 2007 1,700,020,579 5,498,040 40,468,280 20,509,400 1,766,496,299 5.56 46.6% 2006 1,610,148,502 5,301,570 38,820,610 20,344,260 1,674,614,942 5.25 51.3% 2005 1,524,210,039 5,108,410 38,419,400 27,532,841 1,595,270,690 5.26 56.4% 2004 1,446,150,336 5,400,552 37,453,000 22,831,681 1,511,835,569 5.34 61.7% 2003 1,360,297,002 5,147,040 34,209,260 24,241,450 - 1,423,894,752 5.36 61.1% 2002 1,272,205,820 4,983,960 32,044,090 23,806,860 1,333,040,730 5.38 68.6% All property is evaluated once every six years as required by state statute (1) Includes non-profit housing Source: Jackson County Assessor tax roll property values Real Property Value and Taxable Ratio Last Ten Years $2,500,000,000 -------- - 80.0% ` 70.0% $2,000,000,000 \ 60.0% $1,500,000,000 50.0% 40.0% $1,000,000,000 30.0% 20.0% $500,000,000 10.0% S. 0.0% °Total Property — Taxable Ratio page 112 city of ashiand statistical section CITY OF ASHLAND, OREGON PROPERTY TAX RATES DIRECT AND OVERLAPPING GOVERNMENTS (Per $1,000 of Assessed Valuation) for the last ten fiscal years - unaudited Jackson Fiscal Jackson Rogue County Net Year County Jackson Valley Net General Education School Ended City of Vector County Transit Government Service School Support June 30, Ashland Control (1) District Tax Rate District District 5 RCC (2) Tax Rate Total 2011 $ 4.60 $ 0.04 $ 2.33 $ 0.18 $ 7.15 $ - $ 7.14 $ - $ 7.14 $ 14.29 2010 4.59 0.04 2.37 0.17 7.17 - 7.14 - 7.14 14.31 2009 4.42 0.04 2.27 0.17 6.90 0.34 7.47 0.61 8.42 15.31 2008 5.73 0.04 2.18 0.17 8.12 0.34 5.94 0.62 6.90 15.02 2007 5.56 0.04 2.52 0.17 8.30 0.34 5.41 0.62 6.37 14.67 2006 5.25 0.04 2.55 0.17 8.01 0.34 5.31 0.62 6.28 14.28 2005 5.26 0.04 2.75 0.17 8.22 0.34 5.44 0.50 6.28 14.50 2004 5.34 0.04-. 279 0.17 8.34 0.34 5.49 0.50 6.33 14.67 2003 5.36 0.04 2.70 0.17 8.27 0.34 5.53 0.50 6.37 14.64 2002 5.38 0.04 2.66 0.18 8.26 0.86 5.83 6.69 14.95 (1) Oregon Measure 47 combined with Jackson County tax rate since 1997-98 (2) Rogue Community College Source: Jackson County Assessor and Tax Collector City of Ashland Property Tax Rate Compared to Total Rate per Thousand $18.00 $16.00 ---- ---- - $14.00 --- - $12.00 - $10.00 ---- ----------- $8.00 .. .......... .. ................ $6.00 $4.00 $2.00 �--CityofAshland -Total city of ashland page 113 statistical section CITY OF ASHLAND, OREGON PROPERTY VALUE AND NEW CONSTRUCTION HISTORY for the last ten fiscal years - unaudited Commercial Construction Residential Construction Fiscal Year Property. Number Number Ended June 30, Value (1) of Units Value of Units Value 2011 $ 2,072,000,226 11 $ 1,989,421 47 $ 7,531,926 2010 1,937,303,620 4 611,406 89 14,985,434 2009 1,943,167,724 15 1,812,635 21 5,108,099 2008 1,875,310,040 23 16,269,379 82 8,258,031 2007 1,766,496,299 26 8,086,124 98 15,270,781 2006 1,674,614,942 19 20,988,810_ 160 24,336,944 2005 1,595,270,690 42 18,426,846 188 35,576,749 2004 1,511,835,569- 30 10,137,442 154 35,764,484 2003 1,423,894,752 17 9,077,761 152 25,170,310 2002 1,333,040,730 17 13,702,661 106 11,464,493 (1) Property value is assessed valuation Source: City of Ashland, Community Development Department Jackson County Assessor Commercial and Residential Construction Last Ten Years $40,000,000 $so,000,000 $20,000,000 $10,000,000 $- try 1P 41 ti0 10 41 4P e le oCommercial Construction ❑Residential Construction page 114 city of ashland statistical section CITY OF ASHLAND, OREGON FOOD AND BEVERAGE TAX REVENUES BY FUND for the last ten fiscal years- unaudited (amounts expressed in thousands) Fiscal Year Capital Central Ended June 30, Improvement(1) Wastewater (2) Service Total 3 Cumulative 2011 $ 398 $ 1,593 $ 31 $ 2,022 $ 28,429 2010 396 1,584 - 1,980 26,407 2009 374 1,495 - 1,869 24,427 2008 392 1,567 - 1,959 22,558 2007 395 1,594 - 1,989 20,599 2006 370 1,481 - 1,851 18,610 2005 364 1,454 1,818 16,759 201J4 337 1,347- 1,684 -14,941 •2003 320 1,280 1,600 = -13,257 2002 317 1,268 1,585 11,657 (1) Dedicated to acquisition of open space parkland (2) Derived from wastewater enterprise operations (3)Tax enacted July 1, 1993 Food and Beverage Tax Revenues by Fund Last Ten Years $1,800 $1,600 $1,400 , 1,200 31,000 $800 $600 $400 $200 #11, 4 0 Capital Improvement °Wastewater aCentralService city of ashland page 115 statistical section CITY OF ASHLAND, OREGON PRINCIPAL PROPERTY TAXPAYERS Current Year and Ten Years Ago Percentage 2011 of Total Assessed Assessed Taxpayers Type of Business Valuation Valuation Ronald L. Deluca Housing $ 9,816,140 0.47% Qwest Corporation Utility 8,413,100 0.41% Ashland Community Hopsital Hospital 8,010,680 0.39% Avista Corp. Utility 7,355,000 0.35% Pacific Financial , Inc. Financial 6,222,260 0.30% . Windmill Inns of America, Inc. Motels 5,174,385 0.25% Michael D. and Beverly Rydbom Retail 5,166,930 0.25% Skylark Assisted Living Assisted Care 5,078,730 -0.25% Bard's Inn Motels 4,861,820 0.23% Summit Investment Retail 4,816,300 0.23% All other - 2,007,084,881 96.87% Total $.2,072,000,226 100.00% 2002 of Total Assessed Assessed Taxpayers Type of Business Valuation Valuation US West Communications Inc. Utility $ 12,827,370 0.96% Windmill Inns of America, Inc. Motels 9,282,710 0.70% Ronald L. Deluca Housing 7,027,990 0.53% Summit Investment Retail 3,521,860 0.26% Avista Corp. DBA Washington Water Power Co. Utility 6,484,100 0.49% Warren Family Partnership Motels 6,366,460 0.48% Pacific Financial , Inc. Housing 4,725,860 0.35% Skylark Assisted Living Housing 3,901,450 0.29% Michael and Beverly Rydbom Retail 3,650,260 0.27% Charles L. Jr and Linda S. Butler Retail 2,580,430 0.19% All other $ 1,272,672,240 95.47% Total $ 1,333,040,730 100.00% Source: Jackson County Assessor page 116 city of ashland statistical section 2011 Principal Property Tax Payers Motels 15% Financial 10% Hospital Assisted Care 20% 8% ` Utility 24% Housing 23% 2002.Principal Property Tax Payers Motels 26% utility 32% Housing 26% Retail 16% city of ashland page 117 statistical section CITY OF ASHLAND, OREGON GENERAL GOVERNMENTAL TAX REVENUES BY SOURCE for the last ten fiscal years - unaudited (amounts expressed in thousands) Other Franchise Fiscal Year Combined Electric Utility and Transient Food and Business Ended Property Utility Users Privilege Occupancy Beverage License June 30, Taxes Franchise(1) Tax(1) Taxes Tax Tax (2) Tax Total 2011 $ 9,246 $ 1,228 $2,603 $ 1,591 $ 1,918 $ 398 $ 197 $ 17,181 2010 8,896 1,232 2,557 1,552 1,880 396 197 16,710 2009 8,313 1,207 2,468 1,567 1,639 374 201 15,769 2008 10,573 1,170 2,375 1,362 1,508 392 201 17,581 2007 9,378 1,119 2,345 1,544 1,559 395 129 16,469 2006 8,801 1,111 2,323 1,399 1,414 370 205 15,623 2005 8,061 1,106 2,277 1,101 1,390 364 155 14,454 2004 7,970 842 2,103 . 1,178 1,309 337 155 13,894 2003 7,426 914 1,929 997 1,255 320 153 12,994 2002 7,010 870 1,770 1,060 1,168 317 157 12,352 (1) Derived from city-owned electric utility operations (2) Tax enacted July 1, 1993 III page 118 city of ashland statistical section GENERAL GOVERNMENTAL TAX REVENUES BY SOURCE $6,000,000 $5,000,000 - $4,000,000 -- $3,000,000 $2,000,000 -- \ -y--------------y- -------------� r $1,000,000 ti��� -----------Parks Property Tax —X—Electric Utility and Utility Users Tax —A—City Property Tax Youth Activity Levy —x—Transient Occupancy and Food and Beverage Tax ----Other Other Taxes city of ashland page 119 ` statistical section CITY OF ASHLAND, OREGON PROPERTY TAX LEVIES AND COLLECTIONS for the last ten fiscal years - unaudited Percent of Fiscal Delinquent Total Tax Percent of Year Current Tax Percent Tax Collections Outstanding Delinquent Ended Total Tax Collections of Levy Collections Total Tax to Tax Delinquent Taxes to June 30, Levy (1) (2) Collected (2)(3) Collections Levy Taxes Tax Levy 2011 $9,470,164 $8,885,987 93.8% $ 359,767 $9,245,754 97.6% $ 773,714 8.2% 2010 9,176,778 8,511,729 92.8% 384,362 8,896,091 96.9% 699,122 7.6% 2009 8,616,000 7,981,337 92.6% 331,445 8,312,782 96.5% 684,345 7.9% 2008 10,609,706 10,273,879 96.8% 298,774 10,572,653 99.7% 636,512 6.0% 2007 9,797,262 9,142,734 93.3% 235,560 9,378,294 95.7% 609,308 6.2% 2006 8,803,680 8,428,550 95.7% 372,526 8,801,076 100.0% 642,298 7.3% 2005 8,399,000 7,753,164 92.3% 307,911 8,061,075 96.0% 535,484 6.4% 2004 8,103,092 7,618,841 94.0% 351,635 7,970,476 98.4% 661,833 8.2% 2003 7,643,588 7,100,832 92.9% 325,084 7,425,916 97.2% 717,103 9.4% 2002 7,078,000 6,611,284 93.4% 398,332 7,009,616 99.0% 690,652 9.8% (1) Includes levy within the tax base, levy for bonded indebtedness, miscellaneous assessment payments in lieu of tax, and tax levy shared offsets (2) Includes adjustments, rounding and discounts (3) Delinquent taxes collected represent accumulative amounts for the specific fiscal year page 120 city of ashland statistical section PROPERTY TAX LEVIES AND COLLECTIONS $12,000,000 $10,000,000 77 4]. K000,C01) $4,000,000 $2,000,000 43") GTotal Tax Levy Metal Tax Collection city of ashland page 121 statistical section CITY OF ASHLAND, OREGON ELECTRIC UTILITY USAGE IN KILOWATT HOURS (kWh) for the last ten fiscal years - unaudited 2011 2010 2009 2008 Electric: Commercial 55,617,369 56,996,490 56,893,914 59,730,031 Governmental 20,539,286 19,467,344 18,283,476 18,328,996 Municipal 6,107,945 6,407,172 6,288,095 6,231,719 Residential 94,402,343 93,634,626 91,638,620 95,853,685 Electric usage total 176,666,943 176,505,632 173,104,105 180,144,431 Total electric revenue $ 12,126,401 $ 11,931,379 $ 11,028,224 $ 11,638,234 Average consumption rate per kWh $ 0.069 $ 0.068 $ 0.064 $ 0.065 BPA surcharge revenue NA NA NA $ 1,016,152 Average surcharge per consumed kWh (1) NA NA NA $ 0.006 Electric Utility Average Rate History per kWh $0.08 $0.07 $0.06 ■ $0.05 ■ $0.04 $0.03 $0.02 $0.01 $- 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 +Average consumption rate per kWh —■—Average surcharge per consumed kWh (1) (1)Council implemented the surcharge due to increasing costs and changes in the wholesale power industry in FY 2002 2011 2010 2009 2008 Demand: Commercial 162,175 151,072 147,155 159,430 Governmental/Municipal 68,480 63,445 70,242 65,931 Demand usage total 230,655 214,517 217,397 225,361 Total demand revenue $ 515,481 $ 475,273 $ 476,024 $ 473,565 Average demand rate per kWh $ 2.235 $ 2.216 $ 2.190 $ 2.101 page 122 city of ashland statistical section CITY OF ASHLAND, OREGON ELECTRIC UTILITY USAGE IN KILOWATT HOURS (kwh) for the last ten fiscal years - unaudited (continued) 2007 2006 2005 2004 2003 2002 59,796,009 58,939,938 58,199,994 57,257,258 56,017,453 53,220,997 16,771,812 17,684,660 17,522,640 16,826,746 16,009,661 16,620,796 5,911,482 5,798,328 6,015,412 6,181,644 5,785,074 4,957,496 91,324,747 90,977,982 89,045,820 86,225,218 85,158,420 82,490,010 173,804,050 173,400,908 170,783,866 166,490,866 162,970,608 157,289,299 $ 10,118,284 $ 9,978,512 $ 9,779,099 $ 9,022,608 $ 8,236,862 $ 7,570,069 $ 0.058 $ 0.058 $ 0.057 $ 0.054 $ 0.051 $ 0.048 $ 1,123,490 $ 1,133,645 $ 1,266,655 $ 1,329,577 $ 994,166 $ 610,887 $ 0.006 $ 0.007 $ 0.007 $ -0.008 $ 0.006 $ 0.004 Average Demand Rate per kwh $2.500 -- -- $2.000 $1.500 $1.000 $0500 4-1 41 Average demand rate per kWh 2007 2006 2005 2004 2003 2002 164,228 160,133 156,388 156,476 155,538 146,098 69,856 68,828 67,529 65,457 62,436 61,760 234,084 228,961 223,917 221,933 217,974 207,858 $ 490,039 $ 463,244 $ 453,221 $ 422,209 $ 384,340 $ 349,766 $ 2.093 $ 2.023 $ 2.024 $ 1.902 $ 1.763 $ 1.683 city of ashland page 123 statistical section CITY OF ASHLAND, OREGON RATIO OF NET GENERAL OBLIGATION BONDED DEBT TO ASSESSED VALUE AND NET GENERAL OBLIGATION BONDED DEBT PER CAPITA for the last ten fiscal years - unaudited Fiscal Year Percentage Gross Bonded Debt Service Fund Ended June 30, Population (1) Change Assessed Value(2) Debt(3) Monies Available 2011 20,095 -6.56% $ 2,072,000,226 $ 35,331,935 $ 804,633 2010 21,505 0.09% 2,008,178,855 39,708,269 762,199 2009 21,485 -1.44% 1,943,167,724 42,560,804 1,072,785 2008 21,800 1.73% 1,875,310,040 44,138,466 1,246,509 2007 21,430 2.63% 1,766,496,299 46,090,591 479,262 2006 20,880 1.41% 1,674,614,942 49,105,540 459,095 2005 20,590 0.78% 1,595,270,690 48,595,783 423,842 2004 20,430 1.49% 1,511,835,569 43,746,882 433,278 2003 20,130 1.82% 1,423,894,752 42,804,005 _ 282,293 2002 19,770 2.86% 1,333,040,730 41,503,298 136,978 Source: (1) Center for Population Research and Census, Portland State University (2) Jackson County Assessor tax roll property value records (3) City of Ashland financial records-includes all long-term general obligation debt, including general obligation special assessments, general obligation bonds, and general obligation warrants. (4) Includes general obligation debt paid from Hospital Enterprise Fund operations, Utility Services Fund operations, and special assessment payments from benefited property owners. page 124 city of ash/and statistical section CITY OF ASHLAND, OREGON RATIO OF NET GENERAL OBLIGATION BONDED DEBT TO ASSESSED VALUE AND NET GENERAL OBLIGATION BONDED DEBT PER CAPITA for the last ten fiscal years - unaudited (continued) Enterprise Fund Debt Payable for Net General Obligation Ratio of Net Bonded Net Bonded Monies Available Enterprise Revenues (4) Bonded Debt Debt to Assessed Value Debt per Capita $ 875,490 $ 18,578,931 $ 31,095,074 1.50% $ 1,547.40 875,490 21,389,684 17,898,670 0.89% 832.30 875,490 23,059,454 18,970,000 0.98% 882.94 1,751,369 38,652,249 18,840,000 1.00% 864.22 - 40,456,883 19,425,000 1.10% 906.44 1,913,648 41,842,256 19,770,000 1.18% 946.84 1,913,648 43,614,513 20,045,000 1.26% 973.05 1,281,341 36,866,762 4,875,000 0.32% 239.11 1,913,648 38,884,073 5,280,000 0.37% 262.30 2,830,609 32,700,711 5,835,000 0.44% 295.14 Net Bonded Debt Per Capita Last Ten Years $2,000 - $1,800 $1,600• $1,400 i $1,200 $1,000 $800 $600 $400 / $200 $0 city of ashland page 125 statistical section CITY OF ASHLAND, OREGON RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES for the last ten fiscal years - unaudited Total General Ratio of Debt Service to Fiscal Year Total Debt Governmental General Governmental Ended June 30, Principal Interest Service (1) Expenditures Expenditures 2011 $ 905,000 $ 904,149 $ 1,809,149 $ 23,415,021 7.7% 2010 865,000 943,917 1,808,917 20,245,798 8.9% 2009 695,000 976,738 1,671,738 20,849,371 8.0% 2008 415,000 885,470 1,300,470 20,241,350 6.4% 2007 205,000 34,836 239,836 18,877,775 1.3% 2006 195,000 62,360 257,360 17,302,206 1.5% 2005 185,000 187,607 372,607 17,278,171 2.2% 2004 185,000 196,353 381,353 19,656,207 1.9% 2003 170,000 199,068 369,068 22,293,115 1.7% 2002 280,000 188,809 468,809 13,724,000 3.4% (1) Includes General, Special Revenue Funds, and Debt Service Funds Ratio of Debt Service to General Governmental Expenditures Last Ten Years ' 100% 90% 8.0% ---- --- 7.0% — 5.0% 4.0% 20% 10% -- 0.0% page 126 city of ashland statistical section CITY OF ASHLAND, OREGON PLEDGED REVENUE COVERAGE WATER FUND for the last ten fiscal years - unaudited Net Debt Service Requirements (4) Fiscal Year Future Rate Revenues Ended June Gross Operating Stabilization Available for 30, Revenues Expenses Offset(3) Debt Service Principal Interest Total Coverage 2011 $4,806,603 $ 3,597,288 $ - $1,209,315 $ 394,036 $ 135,574 $529,610 2.28 2010 4,455,767 3,439,267 - 1,016,500 345,000 112,206 457,206 2.22 2009 4,552,624 2,819,395 - 1,733,229 335,000 120,288 455,288 181 2008 4,274,376 3,499,545 - 774,831 335,000 127,406 462,406 1.68 2007 4,651,122 3,115,885 - 1,535,237 325,000 133,191 458,191 3.34 2006 4,531,503 2,591,347 - 1,940,156 320,000 140,456 460,456 4.21 2005 4,428,981 (1) 1,825,395 (2) - 2,603,586 320,000 146,856 466,856 5.58 2004 5,015,140 (1) 3,375,551 (2) - 2,006,445 345,000 127,347 472,347 3.51 2003 3,478,958 2,340,293 100,000 1,038,665 155,000 171,727 326,727 3.18 2002 3,634,789 2,020,392 600,000 1,014,397 150,000 179,888 329,888 3.07 (1) Total Operating Revenues, including System Development Charges . (2) Total operating expenses, not including Interfund Loan, Capital Outlay, Existing Debt, and Franchise Taxes paid (3) Gross revenues in excess of those necessary to meet current debt service obligations by covenant available to assure coverage in future fiscal periods (4) Includes Revenue Bond principal and interest amounts transferred to registered paying agent irrespective of actual bond maturities city of ashland page 127 statistical section This page intentionally left blank page 128 city of ash/and statistical section CITY OF ASHLAND, OREGON RATIOS OF OUTSTANDING DEBT BY TYPE for the last nine years Governmental Activities Notes and Contracts Fiscal Year General Percent of Ended Obligation Assessed Promissory OECDD (1) Per June 30, Bonds Value Notes Loans Capita 2 2011 $ 15,695,000 0.76% $ 354,502 $ 703,502 $ 833.69 2010 16,600,000 0.83% 488,197 1,230,388 851.83 2009 17,465,000 0.90% 622,313 1,412,321 907.59 2008 18,160,000 0.97% 740,079 1,587,138 939.78 2007 18,575,000 1.05% 883,775 1,754,932 989.91 2006 18,625,000 1.11% 1,066,510 1,920,792 1,035.07 2005 18,265,000 1.14% 1,200,270 2,079,804 1,046.39 2004 3,235,000 0.21% 8,758,585 2,231,077 696.26 2003 3,420,000 0.24% 1,343,423 2,249,447 348.38 Business -Type Activities Fiscal Year General Percent of Ended Obligation Assessed Revenue Bonds DEQ (3) Per June 30, Bonds Value and Notes Loan Capita 2 2011 $ 15,400,074 0.74% $ 3,178,857 $ - $ 924.55 2010 1,298,697 0.06% 3,560,571 16,530,415 994.64 2009 1,505,000 0.08% 3,927,286 17,627,168 1,073.28 2008 680,000 0.04% 4,284,000 18,687,249 1,084.92 2007 850,000 0.05% 4,315,000 19,711,883 1,160.84 2006 1,145,000 0.07% 4,640,000 20,702,256 1,268.55 2005 1,795,000 0.11% 4,960,000 21,659,513 1,380.02 2004 1,650,000 0.11% 5,280,000 22,584,762 1,444.68 2003 1,860,000 0.13% 13,545,000 23,479,073 1,931.65 Total Outstanding Debt Fiscal Year Total Debt as a Ended Outstanding Percentage of , June 30, Debt Personal Income (4) Personal Income 2011 $ 35,331,935 unavailable NA _ 2010 39,708,269 unavailable NA 2009 42,559,088 391,431,000 10.87% 2008 44,138,466 430,978,000 10.24% 2007 46,090,591 463,652,000 9.94% 2006 48,099,558 461,001,000 10.43% 2005 49,959,587 411,308,000 12.15% 2004 43,739,424 394,362,000 11.09% 2003 45,896,943 338,294,000 13.57% (1) OECDD- Oregon Economic and Community Development Department (2) Per Capita is calculated using the total debt for the category divided by population shown on General Obligation Bonded Debt to Assessed Value Schedule (3) DEQ-Oregon Department of Environmental Quality (4) Oregon Department of Revenue Personal Income Tax Statistics city of ashland page 129 statistical section CITY OF ASHLAND, OREGON LEGAL DEBT MARGIN for the Fiscal Year Ended June 30, for the last ten years 2011 2010 2009 2008 True Cash Value $ 3,394,416,254 $ 3,790,236,802 $ 4,011,032,636 $ 4,000,418,984 Legal Debt Margin Debt limit(3% of true cash value) $ 101,832,488 $ 113,707,104 $ 120,330,979 $ 120,012,570 Net Bonded Debt: Gross bonded debt 31,095,074 17,898,697 18,970,000 18,840,000 Less amounts exempted: Water - - - (25,000) Special assessment Re-funding Water re-funding (394,036) (345,000) (505,000) (655,000) Total debt applicable to margin 30,701,038 17,553,697 18,465,000 18,160,000 LEGAL DEBT MARGIN $ 71,131,450 $ 96,153,407 $ 101,865,979 $ 101,852,570 Legal Debt Margin Compared to Debt Limit Last Ten Years 140,000,000 ; I 120,000,000 100.000,000 a �, 60.000,000 40.000 000 20,000000 I �Op`l- ryOp`9 �O�h �OpO ryO�O ryO�'1 ryOpO X000 �O,�O `tip ^N o Debt Limit(3%or true cash value) 9 Legal Debt Margin page 130 city of ashland statistical section CITY OF ASHLAND, OREGON LEGAL DEBT MARGIN for the Fiscal Year Ended June 30, for the last ten years (continued) 2007 2006 2005 2004 2003 2002 $ 3,788,568,503 $ 3,266,109,773 $ 2,827,489,200 $ 2,450,551,643 $ 2,327,582,133 $ 1,943,471,450 $ 113,657,055 $ 97,983,293 $ 84,824,676 $ 73,516,549 $ 69,827,464 $ 58,304,144 19,425,000 19,780,000 20,045,000 4,875,000 5,280,000 6,135,000 (50,000) (60,000) (85,000) (100,000) (125,000) (145,000) (55,000) (75,000) (325,000) (800,000) (940,000) (1,075,000) (1,205,000) (1,325,000) (1,440,000) 18,575,000 18,780,000 18,885,000 3,570,000 3755,000 4,170,000 $ 95,082,055 $ 79,203,293 $ 65,939,676 $ 69,946,549 $ 66,072,464 $ 54,134,144 city of ashland page 131 statistical section CITY OF ASHLAND, OREGON COMPUTATION OF LEGAL DEBT MARGIN June 30, 2011 - unaudited True cash value $ 3,394,416,254 3% of true cash value 0.03 $ 101,832,488 NET BONDED DEBT: Gross bonded debt 31,434,356 Less amounts exempted: Water Water re-funding (394,036) Total debt applicable to margin 31,040,320 LEGAL DEBT MARGIN $ 70,792,168 ORS 287.004 provides a debt limit of three percent of the true cash value of all taxable property within the Municipality's boundaries. According to ORS 287.004, the three percent limitation does not apply to bonds issued for water, sanitary or storm sewers, sewage disposal plants, hospitals, power or lighting purposes, nor to bonds issued pursuant to applications to pay assessments for improvements or installments for benefited property owners. Source: Jackson County Assessor's Office Audited Financial Statements Oregon Revised Statutes (ORS) 287.004 page 132 city of ashland statistical section CITY OF ASHLAND, OREGON COMPUTATION OF DIRECT AND OVERLAPPING BONDED DEBT GENERAL OBLIGATION BONDS June 30, 2011 - unaudited Net General Obligation Bonded Percentage Amount Applicable Jurisdiction Debt Outstanding Applicable to City to City Direct: City of Ashland $ 31,095,074 100.00% $ 31,095,074 Overlapping: Jackson County 3,157,448 14.54% 459,093 School District No. 5 29,239,016 79.81% 23,335,659 Rogue Community College 3,053,484 14.54% 443,977 . $ 35,449,948 $ 24,238,728 $ 66,545,022 $ 55,333,802 Source: State of Oregon, Office of Treasurer City of Ashland Bonded Debt Compared to Overall Debt Applicable to the City Overlappirig° 569'on ,r city of ashland page 133 statistical section ASHLAND PARKS AND RECREATION COMMISSION ASHLAND, OREGON Principal Employers Current Year and Ten Years Ago 2011 Percentage of Total City Employer(1) Employees Employment Southern Oregon University 776 8.62% Oregon Shakespeare Festival 500 5.56% Ashland Community Hospital 380 4.22% Ashland Public Schools 350 3.89% City of Ashland 250 2.78% Total: 2256 25.07% Estimated Total City Employment: 9000 (1)Currently, data is collected for top five employers only. 2001 Percentage of Total City Employer Employees Employment Southern Oregon State College 740 12.33% Ashland Public Schools 394 6.57% Ashland Community Hospital 387 6.45% Oregon Shakespeare Festival 300 5.00% City of Ashland 200 3.33% Subtotal: 2021 22.46% Pathway Enterprises 150 2.50% Darex Corporation 135 2.25% Butler Ford 105 1.75% Linda Vista Care 75 1.25% Albertson's 71 1.18% Total: 2452 40.87% Estimated Total City Employment: 6000 Source:Ashland Chamber of Commerce page 134 city of ashland statistical section CITY OF ASHLAND, OREGON DEMOGRAPHIC STATISTICS for the last ten fiscal years - unaudited Fiscal Year Total Jackson County Ended Percentage Per Capita Personal School Unemployment June 30, Population (1) Change Income Income (2) Enrollment(3) Rate (4) 2011 20,095 -6.56% unavailable 3,000 11.9% 2010 21,505 0.09% - unavailable 3,000 12.1% 2009 21,485 -1.44% 18,219 391,431 3,000 13.6% 2008 21,800 1.73% 19,770 430,978 3,000 6.7% 2007 21,430 2.63% 21,636 463,652 3,000 5.6% 2006 20,880 1.41% 22,079 461,001 2,777 5.7% 2005 20,590 0.78% 19,976 411,308 2,920 6.2% 2004 20,430 1.49% 19,303 394,362 3,138 7.3% 2003 20,130 1.82% 16,805 338,294 3,321 6.8% 2002 19,770 0.82% 16,768 331,495 3,393 6.6% (1) Center for Population and Research and Census, and Portland State University (2) State of Oregon, Department of Revenue, in thousands of dollars (3) Ashland School District (4) State of Oregon Employment Department Population Growth Last Ten Years 22,000 - - 21,006 20,000 19,000 18,000 city of ashland page 135 statistical section CITY OF ASHLAND, OREGON SCHEDULE OF MAJOR INSURANCE IN FORCE June 30, 2011 Company Coverage Policy Period Annual Aggregate/Each Premium Occurrence City County Insurance General Liability 07/01/2010-07/01/2011 $15,000,000/$5,000,000 $ 92,964 Services Public Officials Liability 07/01/2010-07/01/2011 $15,000,000/$5,000,000 Employment Practices 07/01/2010-07/01/2011 $ 15,000,000/$5,000,000 Automobile Liability 15,136 Scheduled Autos 07/01/2010-07/01/2011 None/$5,000,000 Hired Autos/Non Owned 07/01/2010-07/01/2011 None/$5,000,000 Uninsured Motorist 07/01/2010-07/01/2011 None/$5,000,000 Auto Physical Damage 5,798 Scheduled Autos 07/01/2010-07/01/2011 Per Filed Value Rented or Leased 07/01/2010-07/01/2011 Per Filed Value Newly Acquired Autos 07/01/2010-07/01/2011 Per Filed Value Property 45,585 Buildings 07/01/2010-07/01/2011 Per Filed Value Mobile Equipment 07/01/2010-07/01/2011 Per Filed Value Boiler and Machinery 07/01/2010-07/01/2011 Replacement Cost of Machinery 8 Included Equipment not covered elsewhere above Excess Crime 07/01/2010-07/01/2011 Per Loss/$250,000 689 ACE USA Airport Liability 07/01/2010-07/01/2011 $4,000,000/$4,000,000 4,650 The Hartford Flood 10/23/2010-10/23/2011 $54,200 931 Safety National Casualty Workers'Compensation 07/01/2010-07/01/2011 6,000 Corp. Self-Insured Bond New York Marine 8 General Excess Workers' Ins.Co. Compensation 07/01/2010-07/01/2011 $1,000,000/$ 1,000,000 20,813 National Union Fire Ins Cc Volunteer Accident Ins 07/01/2010-07/01/2011 Per Filed Value 1,788 of Pittsburgh,PA ACE American Ins.Co. Underground Storage Tank Liability 07/01/2010-07/01/2011 $ 1,000,000/$ 1,000,000 461 page 136 city of ashland statistical section CITY OF ASHLAND, OREGON CITY EMPLOYEE BY FUNCTION/PROGRAM for the Fiscal Year Ended June 30, Function/Program 2011 2010 2009 2008 2007 2006• 2005 2004" Administration, 4.00 4.00 4.00 3.06 3.00 3.00 3.00 3.00 Human Resources 2.00 2.00 2.00 3.00 3.00 2.00 2.00 2.00 Legal 3.00 3.00 3.00 3.50 3.50 3.50 3.50 3.50 Information Technology 8.80 7.95 7.95 7.60 7.60 7.60 6.45 4.95 Finance 16.25 17.25 17.25 15.75 15.50 17.50 16.50 15.80 Municipal Court 3.65 3.65 3.65 4.15 4.15 4.15 3.75 3.00 City Recorder/Treasurer 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Police 34.80 34.80 36.80 39.30 40.30 39.80 39.80 37.30 Fire 32.00 32.40 33.40 35.40 35.40 35.00 34.00 32.00 Streets 9.90 10.20 10.20 10.20 10.20 10.20 9.70 9.45 Water 14.50 16.30 16.30 16.30 16.30 14.80 14.80 13.70 Wastewater 10.30 12.80 12.80 11.80 11.80 11.80 11.80 12.55 Public Works Administration 7.50 7.00 7.00 8.00 8.00 8.00 8.00 6.75 Engineering 5.00 6.00 6.00 6.00 6.00 6.00 6.00 5.75 Facilities Maintenance/Cemetery 4.50 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Fleet Maintenance 5.00 3.50 3.50 3.50 3.50 3.50 3.50 3.60 Planning -8.90 8.70 8.70 10.65 11.75 10.50 8.65 8.45 Building 3.60 3.85 3.85 5.75 6.05 6.50 6.55 6.55 Electric 1735 18.50 18.50 18.10 18.10 18.10 17.15 14.40 Telecommunication 6.20 7.55 7.55 7.55 7.55 8.05 9.65 8.65 Conservation -3.00 3.00 3.00 100 3.00 3.00 2.80 3.00. Senior Program 1.75 1.75 Subtotal 202.65 208.45 211.45 218.61 220.70 219.00 215.35 202.15 Parks 43.45 45.65 48.55 50.55 48.45 48.45 45.90 37.40 Total 246.10 254.10 260.00 269.16 269.15 267.45 261.25 239.55 Senior Program included in Parks in 2006 ••2004 figures do not include temporary employees The City implemented GASB Statement No. 34 in fiscal year 2003; therefore, some of the tables presenting government-wide information include only eight years. city of ashiand page 137 statistical section CITY OF ASHLAND, OREGON OPERATING INDICATORS BY FUNCTION / PROGRAM for the last ten years Function/Program 2011 2010 2009 2008 Police Physical arrests,juvenile and adult 2,343 2,073 2,098 2,489 Traffic violations 2,868 3,160 2,784 2,600 Fire Fire alarm responses 291 359 363 500 Emergency medical responses 2,694 2,705 2,761 3,022 Non-emergency public service responses 79 75 46 76 Code enforcement plans review 215 293 262 440 Total calls for service 3,327 3,128 3,170 3,590 Total ambulance patient transports 1,611 1,456 1,476 1,700 Water Service connections 8,678 8,433 8,126 8,291 Daily average consumption in millions of gallons 4.6 2.7 3.3 3.4 Maximum daily capacity of plant in million gallons 8 8 8 8 Sewer Service connections 8,181 7,995 8,008 8,153 Daily average treatment in million of gallons 2.1 2.2 2.2 2.2 Maximum daily capacity in millions of gallons 4 4 4 4 Electric Service connections 11,985 11,275 11,944 11,979 Telecommunications Cable TV - - - - Cable modem 4,454 4,094 4,160 4,153 Potential station capacity 140 140 80 80 Identifies correction to capacity 2 Identifies the implementation of new software that correctly accounts for crimes Cable TV outsourced Cable TV analog channels page 138 city of ashland statistical section CITY OF ASHLAND, OREGON OPERATING INDICATORS BY FUNCTION / PROGRAM for the last ten years (continued) 2007 2006 2005 2004 2003 2002 2,748 2,607 2,004 2,293 2,412 2 300 3,036 3,773 4,608 4,405 5,858 4,358 457 425 415 388 . 319 272 2,955 2,716 2,952 2,428 2,294 2,404 87 109 100 90 127 78 495 535 644 721 643 475 3,534 4,000 3,285 3,186 2,922 2,740 1,616 1,511 1,243 1,274 989 863 8,281 7,870 7,764 7,609 7,419 7,214 4 4 3 4 3 3 8 8 8 8 8 10 8,129 7,722 7,583 7,455 7,290 7,091 2 2 2 2 2 2 4 4 4 4 4 6 11,780 11,277 11,062 10,561 10,374 10,490 3,095 3,170 3,100 2,961 2,499 3,988 3,823 3,686 3,435 3,040 2,323 80 140 161 161 161 161 city of ashland page 139 statistical section CITY OF ASHLAND, OREGON CAPITAL ASSETS AND INFRASTRUCTURE STATISTICS BY FUNCTION/PROGRAM for the last ten years Function/Program 2011 2010 2009 2008 Police Stations 1 1 1 1 Contact station 1 1 1 1 Patrol units (vehicles) 8 8 8 8 Sworn officers 25.0 26.5 26.5 27 Fire Stations 2 2 2 2 Fire fighters 26 26 29 31 Streets Miles of paved streets 92 92 92 , 100 Miles of gravel streets 9 14 14 11 Miles of storm sewers 93 - 93 90 89 Water Miles of water mains 130 130 130 124 Hydrants 1,248 1,245 1,237 1,154 Water treatment plant 1 1 1 1 Sewer Miles of sanitary sewers 110 110 110 110 Treatment plant 1 1 1 1 Identifies integration of Cartegraph System with GIS that has provided more accurate figures. page 140 city of ashland statistical section CITY OF ASHLAND, OREGON CAPITAL ASSETS AND INFRASTRUCTURE STATISTICS BY FUNCTION/PROGRAM for the last ten years (continued) 2007 2006 2005 2004 2003 2002 1 1 1 1 1 1 NA NA NA NA NA NA 8 8 8 8 6 6 27 27 27 30 29 29 2 2 2 2 2 2 31 31 31 31 27 28 100 100 100 97 97 78 10 14 14 17 19 20 85 85 84 76 55 60 124 124 124 121 115 94 1,115 1,142 1,131 1,069 1,000 987 1 1 1 1 1 1 110 110 108 106 106 86 1 1 1 1 1 1 city of ashiand page 141 statistical section CITY OF ASHLAND, OREGON CAPITAL ASSETS AND INFRASTRUCTURE STATISTICS BY FUNCTION/PROGRAM for the last ten years (continued) Function/Program 2011 2010 2009 2008 Electric Street lights 1,827 1,832 1,811 1,802 Electrical transformers 2,007 2,002 1,996 1,982 Poles 3,506 3,560 3,557 3,453 Substations 3 3 3 3 Telecommunications Miles of fiber 25 25 25 25 Miles of coax 119 119 118 117 Parks and Recreation Community centers 3 3 3 3 Parks 16 19 19 19 Park acreage 642 642 640 640 Golf courses 1 1 1 1 Swimming pools 1 1 1 1 Ice skating rinks 1 1 1 1 Skateboard parks 1 1 1 1 Tennis courts 12 12 12 12 Trails (miles) 26 29 29 29 Health Care Hospital 1 1 1 1 Hospital beds 48 49 49 49 Education Elementary schools 4 4 4 4 Elementary school instructors 69 59 59 59 Secondary schools 2 2 2 2 Secondary school instructors 91 106 106 106 State universities 1 1 1 1 page 142 city of ashland statistical section CITY OF ASHLAND, OREGON CAPITAL ASSETS AND INFRASTRUCTURE STATISTICS BY FUNCTION/PROGRAM for the last ten years (continued) 2007 2006 2005 2004 2003 2002 1,802 1,771 1,707 1,804 1,870 1,895 1,982 1,973 1,943 1,851 1,815 2,030 2,551 2,559 3,501 2,511 2,501 2,501 3 3 3 3 3 3 25 29 25 25 35 30 117 110 117 117 117 120 3 3 3 3 3 3 19 19 19 19 19 19 640 640 637 637 637 637 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 12 12 12 12 12 12 29 29 29 29 NA NA 1 1 1 1 1 1 49 49 49 49 49 49 4 3 3 4 5 5 59 59 61 58 69 93 2 2 2 2 2 2 106 106 106 90 102 116 1 1 1 1 1 1 city of ashland page 143 2011 CAFR WPA page 144 city of ashland audit comments and disclosures required by state regulations AUDIT COMMENTS_ . AND DISCLOSURES REQUIRED BY STATE REGULATIONS city of ashland page 145 audit comments and disclosures required by state regulations Oregon Administrative Rules 162-10-050 through 162-10-320, the Minimum Standards for Audits of Oregon Municipal Corporations, prescribed by the Secretary of State in cooperation - -- with the Oregon State Board of Accountancy, enumerate the financial statements, schedules, comments and disclosures required in audit reports. The required financial statements and schedules are set forth in preceding sections of this report. Required comments and disclosures related to the audit of such statements and schedules are set forth following. page 146 city of ashland audit comments and disclosures required by state regulations 'rfir,,r '' PAULY, ROGERS AND CO., P.C. I . CERTIFIED PUBLIC ACCOUNTANTS • 12700 SW 72ND AVENUE • TIGARD,OREGON 97223 • (503)620 2632 • FAX(503)664 7523 Independent Auditor's Report Required by Oregon State Regulations We have audited the basic financial statements of the City of Ashland as of and for the year ended June 30, 2011, and have issued our report thereon dated October 13, 2011. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards. Compliance As part of obtaining reasonable assurance about whether the City of Ashland's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, including the provisions of Oregon Revised Statues as specified in Oregon Administrative Rules 162-10-000 through 162-10-320 of the Minimum Standards for Audits of Oregon Municipal Corporations, non-compliance with which could have a direct and material effect on the determination of financial statements amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. We performed procedures to the extent we considered necessary to address the required comments and disclosures which included, but were not limited to the following: • Deposit of public funds with financial institutions (ORS Chapter 295) • Indebtedness limitations, restrictions and repayment • Budgets legally required (ORS Chapter 294) • Insurance and fidelity bonds in force or required by law • Programs funded from outside sources • Highway revenues used for public highways, roads, and streets • Authorized investment of surplus funds (ORS Chapter 294) • Public contracts and purchasing (ORS Chapters 279A, 279B, 279C) • Elected Officials In connection with our testing nothing came to our attention that caused us to believe the City of Ashland was not in substantial compliance with certain provisions of laws, regulations, contracts, and grants, including the provisions of Oregon Revised Statutes as specified in Oregon Administrative Rules 162-10-000 through 162-10- 320 of the Minimum Standards for Audits of Oregon Municipal Corporation. OAR 162-10-0230 Internal Control In planning and performing our audit, we considered the internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the internal control over financial reporting. We noted matters involving the internal control structure and its operation that we consider to be significant deficiencies under standards established by the American Institute of Certified Public Accountants, which are noted in the schedule of findings and questioned costs. This report is intended solely for the information and use of the council members and management and the Oregon Secretary of State and is not intended to be, and should not be, used by anyone other than these parties. G/�j ��s C✓xilGO. �� PAULY, ROGERS AND CO., P.C. city of ashland page 147 audit comments and disclosures required by state regulations E rPAULY, ROGERS AND CO., P.C. ® CERTIFIED PUBLIC ACCOUNTANTS • 12700 SW 72ND AVENUE • TIGARD,OREGON 97223 • (503)620 2632 • FAX(503)684-7523 October 13, 2011 . To the City Council City of Ashland Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards We have audited the financial statements of City of Ashland as of and for the year ended June 30, 2011, and have issued our report thereon dated October 13, 2011. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control over Financial Reporting In planning and performing our audit, we considered City of Ashland's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the internal controls over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the internal controls over financial reporting. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal control over financial reporting that we consider to be material weaknesses and other deficiencies that we consider to be significant deficiencies. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the financial statements will not be prevented, or detected and corrected on a timely basis. We did not identify any deficiencies in internal control that we consider to be material weaknesses, as defined above. I page 148 city of ashland audit comments and disclosures required by state regulations Compliance and Other Matters As part of obtaining reasonable assurance about whether the City of Ashland's financial statements are free of material misstatement, we performed tests of compliance with certain provisions of laws, regulations, contracts, and grant agreements, non-compliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of non-compliance or other matters that are required to be reported under Government Auditing Standards. We noted certain matters that we reported to management of the City of Ashland on the Schedule of Findings and Questioned Costs. The responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit the responses and, accordingly, we express no opinion on them. This report is intended solely for the information and use of management, the Council, and federal awarding agencies and pass-through entities, and is not intended to be, and should not be, used by anyone other than these specified parties. / PAULY, ROGERJS AND CO., P.C. city of ashland page 149 2011 CAFR I� page 150 city of ashland government auditing standards compliance reports GOVERNMENT AUDITING STANDARDS COMPLIANCE REPORTS city of ashiand page 151 2011 CAFR page 152 city of ashland government auditing standards compliance reports CITY OF ASHLAND, OREGON SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE for the year ended June 30, 2011 Federal Federal Program or Year to Date CFDA Grantor's Award Disbursements/ Federal Grantor/Pass-Through Grantor Program Title Number Number Amount Expenditures Oregon Military Department Office of Emergency Management State Homeland Security Program 11/01/2008-12/31/2010 97.073 08-203 $ 50,500.00 $ 18,062.00 Oregon Military Department Office of Emergency Management State Homeland Security Program 10/01/2009-12/31/2011 97.073 09-202 $ 7,500.00 $ . 1,552.20 Oregon Military Department Office of Emergency Management Citizen Corps Program 10/01/2009-12/31/2011 97.053 09-101 $ 12,675.00 $ 657.62 Oregon Military Department Office of Emergency Management Citizen Corps Program _ 01/01/2011-12/31/2012 97.053 10-101 $ 18,000.00 $ - Oregon Military Department Office of Emergency Management - State Homeland Security Program 01/11/2011-12/31/2012 - 97.073 10-203 $ 34,079.00 $ 10,275.00 United States(U.S.) Department of Agriculture USFS, Rogue River-Siskiyou National Forest Ashland Forest Resiliency Stewardship Project 03/15/2010-06/30/2012 10.678 ORFO-03-31- $ 1,495,027.00 $ 247,830.23 10-02EH U. S. Department of Housing and Urban Development . Community Development Block Grant-ARRA- 06/05/2009-09/30/2012 14.253 B09MY410008 $ 55,622.00 $ 39,913.21 U. S. Department of Housing and Urban Development Community Development Block Grant Program 07/01/2009-06/30 12010-Unallocated Carryover 14.218 B09MC410008 $ 64,780.30 $ - 07/01/2010-06/30/2011-Grant Award 14.218 B10MC410008 $ 224,545.00 $ 209,281.24 TOTAL CDBG in FYI $ 289,325.30 $ 209,281.24 U. S. Department of Justice Office of Justice Programs Byrne Memorial Justice Assistance Grant 06/30/2009-02/28/2013 16.738 2009-SB- $ 22,173.00 $ 13,200.00 B9-0400 U. S. Department of Transportation Federal Aviation Administration Nonprimary Entitlement Grant 20.106 DOT-FA10 $ 1,581,949.00 $ 1,423,519.02 (1) NM-0134 TOTAL FEDERAL ASSISTANCE $ 3,566,850.30 $ 1,964,290.52 (1)Major Program city of ashland page 153 government auditing standards compliance reports PAULY, ROGERS AND CO., P.C. rr . CERTIFIED PUBLIC ACCOUNTANTS • 12700 SW 72ND AVENUE - TIGARD,OREGON 97223 - (503)620-2632 • FAx(503)684-7523 October 13, 2011 To the City Council City of Ashland Independent Auditors' Report on Compliance With Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance With OMB Circular A-133 Compliance We have audited the compliance of the City of Ashland with the types of compliance requirements described in the U.S. Office of Management and Budget(OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 2011. City of Ashland major federal pro- grams are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of.laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of City of Ashland management. Our responsibility is to express an opinion on the City of Ashland's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and OMB Circular A-133, Audits of States, Local Gov- ernments, and Non-Profit Organizations. Those standards, and OMB Circular A-133, require that we plan and perform the audit to obtain reasonable assurance about whether non-compliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program oc- curred. An audit includes examining, on a test basis, evidence about compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of City of Ash- land compliance with those requirements. In our opinion, City of Ashland complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2011. Internal Control over Compliance The management of the City of Ashland is responsible for establishing and maintaining effective internal con- trol over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal pro- grams. In planning and performing our audit, we considered City of Ashland's internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to deter- mine our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not ex- press an opinion on the effectiveness of the internal control over compliance. page 154 city of ashland government auditing standards compliance reports A control deficiency in internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect non-compliance with a type of compliance requirement of a federal program on a timely basis. A significant defi- ciency is a control deficiency, or combination of control deficiencies, that adversely affects the City's ability to ad- minister a federal program such that there is more than a remote likelihood that non-compliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the internal controls. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material non-compliance with a type of compliance requirement of a federal program will not be prevented or detected by the internal control. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant defi- ciencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. The City's responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit the City's responses and, accordingly, we express no opinion on them. This report is intended solely for the information and use of management, the Council, others within the City, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. PAULY, ROGERS AND CO., P.C. city of ashland page 155 government auditing standards compliance reports CITY OF ASHLAND SCHEDULE FINDINGS AND QUESTIONED COSTS for Fiscal Year Ended June 30, 2011 SECTION I—SUMMARY OF AUDITOR'S RESULTS Financial Statements Type of Auditor's report issued: Unqualified Internal control over financial reporting: • Material weakness(es) identified? Yes X No • Significant deficiency(ies) identified that are not considered to be material weaknesses x Yes None reported Noncompliance material to financial statements noted? Yes X No Federal Awards Internal control over financial reporting: • Material weakness(es) identified? - Yes X No • Significant deficiency(ies) identified that are not considered to be material weaknesses Yes X None reported Type of auditor's report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with section 510(a) of OMB Circular A-133? Yes X No Identification of major programs CFDA Number(s): Name of Federal Program: 20.106 Airport Pavement Maintenance Dollar threshold used to distinguish between type A and type B programs: $ 300.000 Auditee qualified as low-risk auditee? Yes X No The accompanying schedule of expenditures of federal awards includes the federal grant activity and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. page 156 city of ashland government auditing standards compliance reports CITY OF ASHLAND SCHEDULE FINDINGS AND QUESTIONED COSTS for Fiscal Year Ended June 30, 2011 (continued) SECTION II— FINANCIAL STATEMENT FINDINGS 1 - Condition: We noted that the Information Technology (IT) department does not have a cohesive written internal control document that details out their internal controls over their internally developed utility billing (UB) system. The UB system also should be modified to be fully integrated into the Eden GL system, and should have a report written that "red flags" unusual or missing charges to individual accounts. We also recommend that that IT department have an external review of the processes and controls from an outside entity. Criteria: Good internal control requires that internally built systems have written controls and best practice controls in place. Cause: An internally built system normally does not have the controls in place that an externally generated system would. Effect: Transactions could be processed improperly in the UB system. Response: Staff has been working on this comment and an acceptable solution to the problems inherent with home-built software for multiple years. Staff began a process to evaluate needs in January 2011, and has gone through a successful bid to acquire a new Utility Billing software package. Staff is working with the vendor, preparing to install, test and go-live with the new software in the first quarter of calendar 2012. The schedule has the implementation complete by June 30, 2012. 2 Condition: The City's capital asset (and intangible policy) does not specifically state how the City determines costs on their internally generated assets. Criteria: The City needs to modify their capital asset policy to clarify this situation. Cause: The original policy did not specifically address internally generated costs. Effect: Internally generated assets could be valued inconsistently between assets. Response: This comment is a repeat from the prior year. Staff is still working on clearing this comment. Due to staff turnover, we were unable to revise and finalize the policy by June 30, 2011. Staff expects to revise the capital asset policy and clear this comment in fiscal year 2012. 3— Condition: All staff at the Courts Department can make manual changes to court charges within the system. Criteria: Good internal control requires that the all manual changes be reviewed by someone other than the preparer and that not all staff have access to make manual changes. Cause: A lack of segregation of duties causes this issue. Effect: Court transactions could be processed incorrectly or theft could be perpetrated by pocketing cash and manually reducing individual court charges. Response: This comment is a repeat from the prior year. The Human Resources Division of the Administration Department supervises the Municipal Court Division. Due to changes in staff in both divisions, this comment could not be cleared in fiscal year 2011. The Accounting Division will assist in writing and implementing a procedure to ensure proper review of adjustments. Staff expects to clear this comment in fiscal year 2012. city of ashland page 157 government auditing standards compliance reports CITY OF ASHLAND SCHEDULE FINDINGS AND QUESTIONED COSTS for Fiscal Year Ended June 30, 2011 (continued) SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONS COSTS None reported page 158 city of ashland CITY OF ASHLAND MUNICIPAL AUDIT COMMITTEE MEETING MINUTES October 24, 2011 Call to Order Administrative Services and Finance Director Tuneberg called the meeting to order at 2:20 p.m. in the Civic Center Council Chambers, 1175 East Main Street. Municipal Audit Committee Members Guy Nutter, Dennis Slattery, and Roberta Stebbins were present. Committee Member Barbara Christensen was absent. Also present were City Administrator Martha Bennett, Administrative Services and Finance Director/Interim Assistant City Administrator Lee Tuneberg, Parks Director Don Robertson, Accounting Manager Cindy Hanks, and Administrative Assistant Rossann Grimm. Approval of Minutes Responding to Chair Nutter, Accounting Manager Hanks clarified that 89 residential building permits were included in the $15.6 million figure on the 2010 Comprehensive Annual Financial Report(CAFR), as shown on page 114 of the 2011 CAFR. She also replied that the majority of "Misc Receivables"shown on the 2010 CAFR was comprised of grants for forest interface in the Water Fund and cemetery invoices. Ms. Hanks noted that a Federal Aviation Administration grant in the amount of $1.4 million constituted the bulk of the "Misc Receivable" figure on page 44 of the 2011 CAFR. A MOTION WAS MADE by Committee Member Slattery, seconded by Committee Member Stebbins,to approve the minutes of October 25, 2010, as submitted. The Vote: Unanimous Ayes A MOTION WAS MADE by Committee Member Stebbins, seconded by Committee Member Slattery, to approve the minutes of September 19, 2011, as submitted. The Vote: Unanimous Ayes Presentation by the Auditors Representing Pauly, Rogers, and Co., P.C. (PR&C), a certified public accounting firm engaged by the City to perform auditing services, Kenny Allen presented the City of Ashland Comprehensive Annual Financial Report (CAFR), the Parks Comprehensive Annual Financial Report (CUFR), and Management Letters to the City of Ashland and the Parks and Recreation Commission. MUNICIPAL AUDIT COMMITTEE MEETING October 24, 2011 Page 2 of 5 Purpose of the Audit Mr. Allen summarized the audit process and stated that the purpose of the audit was to determine if fair presentation of the financial statements and compliance with generally accepted accounting principles and auditing standards, applicable Oregon municipal audit law and administrative rules, and federal, state and other agency rules and regulations related to financial assistance had been accomplished. Results of the Audit Mr. Allen called the Committee's attention to page three of the City of Ashland Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2011, and affirmed PR&C's unqualified opinion on the City's and Park's financial statements. He clarified that an "unqualified opinion"meant the reports had been given a "clean"opinion with no reservations. Directing attention to page 147, which contains a non-inclusi\.e list of areas tested for compliance, Mr. Allen reviewed the State of Oregon regulations and minimum standards for audits and stated that no exceptions or issues requiring comment were found. Lastly, Mr. Allen presented the Federal Single Audit act opinion relating to compliance of expenditure of federal monies on page 154, and relayed that the Federal Aviation Administration (FAA) grant in the amount of $1.4 million had been tested. He stated that PR&C found no issues requiring comment. City Management Letter Mr. Allen explained that standards regarding management letters had changed a few years ago and observed that the City of Ashland's management letter, located on page 157, was incorporated into the CAFR pursuant to the Federal Single Audit act. Mr. Allen reviewed the three conditions encompassed in the City's Management Letter. • Condition 1 — PR&C noted that the Information Technology (IT) department does not have a cohesive written internal control document that details out their internal controls over their internally developed utility billing (LIB) system and that the UB system should be modified to be fully integrated into the Eden GL system and should have a report written that "red flags" unusual or missing charges to individual accounts. PR&C also recommended that the IT department have an external review of the processes and controls from an outside entity. Responding to Committee Member Stebbins, Mr. Allen stated that IT consulting firms typically provide review services. Administrative Services and Finance Director Tuneberg recalled that the City had put a set of rules, procedures, and forms for providing access to the system in place. He also said that the internally-generated LIB software was being replaced with new software purchased in 2011, which should be fully implemented by March 2012. • Condition 2 — PR&C noted that the City's capital asset (and intangible policy) does not specifically state how the City determines costs on their internally generated assets. Mr. Allen recommended that a written description of exactly what is capitalized into the cost of each fixed asset be developed, to show consistent valuation and accounting treatment, which is a basic tenet of accounting principles. g:\finance\administration\audit\municipal audit committee\minutes\2011\10-24 final.docx MUNICIPAL AUDIT COMMITTEE MEETING October 24, 2011 Page 3 of 5 Mr. Tuneberg expressed agreement and recalled that upgraded policies had been instituted when the City first started booking intangible assets. He detailed the process and effort of assigning value to intangible assets, such as software, and outlined the issues the City had considered. He stated that a change in policy would be completed in fiscal year ending June 30, 2012, which will clear this comment. • Condition 3 — PR&C noted that all staff at the Courts department can make manual changes to court charges within the system. Mr. Allen recommended limiting access to as few people as possible and requirement of a supervisory review of all manual changes within the system. He opined that this is an area of high-risk in the court system. Mr. Tuneberg acknowledged that this was a challenging area for small agencies with very few staff. He recognized the difficulty in scheduling adequate coverage of critical duties with a staff of 2.5 and the impracticality of limiting their functionality. Mr. Tuneberg recommended strengthening reviews and internal controls such as sign offs, reconciling,and auditing efforts to improve compliance with the essence of this comment. Significant Audit Findings Mr. Allen identified one major new policy that the City implemented during the year, as depicted on page 24 of the CAFR. Referring to Governmental Accounting Standards Board (GASB). Statement No. 54 pertaining to categories of fund balances, Mr. Allen explained that the previous two categories of "reserved" and "unreserved" had been replaced with "restricted," "committed" (by the City Council), "assigned" (by management), "unassigned," and "non- spendable." He mentioned that page 61 provided some additional details of the fund balances. Mr. Tuneberg reiterated that the,GASB 54 changes were described in numerous sections of the CAFR, including the Management Discussion and Analysis section on pages 5-17, and acknowledged Ms. Hank's adept presentation on pages 38 and 39. Mr. Allen reported that there were no Difficulties Encountered in Performing the Audit; that no deficiencies in Corrected and Uncorrected Misstatements were noted this year; and that there were no Disagreements with Management. Future Accounting and Auditing Issues Mr. Allen briefly described changes to the "Yellow Book" issued by the Government Accountability Office, three new auditing standards (SAS 118-120) issued by the American Institute of Certified Public Accountants, and GASB 61 requirements relating to inclusion of component units in the primary government's financial report, which are scheduled to be implemented in fiscal year 2012-13. He stated that the City of Ashland would not be significantly impacted by these changes. Committee Discussion Committee Member Stebbins had questionstconcerns regarding information presented on the Statement of Net Assets (page 21), Contingent Liabilities (page 56), and Other Post Employment Benefits(pages 58-59.) g:\finance\administration\audit\municipal audit committee\minutes\2011\10-24 final.docx MUNICIPAL AUDIT COMMITTEE MEETING October 24, 2011 Page 4 of 5 Accounting Manager Hanks explained that the Accounts payable and other current liabilities figure of $5.7 million shown on page 21 of the 2011 CAFR is correct and may seem inflated because the $1.4 million FAA grant, as well as possible other expenses such as the City's PERS payment, were booked but not paid out as of June 30. Mr. Allen, Ms. Bennett, and Mr. Tuneberg addressed the CAFR's contingent liability disclosure language relating to Ashland Community Hospital on page 56. Consensus was reached to revise/expand the text to indentify the hospital's outstanding debt, the amount booked on city records, and the due date (2016) of the balloon payment on the loan. Mr. Allen responded that cities rarely establish an irrevocable trust to account for retiree benefit plans (pages 58-59), although it does happen. Committee Member Nutter congratulated Mr. Tuneberg for receiving the Government Finance Officers Association award for the 2010 CAFR. He asked for more information relative to the Electric Fund capital projects notation on page 14, the bond ratings on page 15, intergovernmental revenue changes on page 67, the Machinery and equipment line item on page 100, and the Charges in Governmental Fund Balances table on page 108. Mr. Tuneberg said that monies had been budgeted for electric infrastructure maintenance and line improvement projects, which are normally done subject to available staff time, and that some projects had not been completed due to inadequate staffing, as referenced on page 14. Mr. Tuneberg confirmed that no imminently catastrophic projects had been delayed or left undone. Mr. Tuneberg advised that the City's bond ratings could be higher if the City showed a significantly improved financial condition (including large fund balances) or lower if the real market value of property within the city limits dropped significantly. He opined that no change in the current bond rating, as presented on page 15, was considered good. Mr. Allen concurred. Ms. Bennett, Ms. Hanks, and Mr. Tuneberg explained that intergovernmental revenues are comprised of grants for projects and gas tax for operations. The difference in the budgeted and actual figures on page 67 is attributable to budgeting in a grant that the City did not receive. Discussion ensued regarding the Machinery and equipment line item on page 100, concluding with Mr. Allen responding that he was "comfortable" with the City's small tool/equipment inventory control procedures and that only items individually valued at over$5,000 are included in the Statement of Net Assets under this line item. Ms. Hanks said that the increase in the intergovernmental revenues line item from $2.1 million in 2010 to $3.6 million in 2011, on page 108, is the result of the aforementioned $1.4 million FAA grant. Parks Comprehensive Annual Financial Report Mr. Allen stated a clean opinion overall on the Park's financial statements, no exceptions requiring comment relative to Oregon Municipal Audit law, and compliance with GASB 54 requirements. g:\finance\administration\audit\municipal audit committee\minutes\201 1\1 0-24 fnal.docx MUNICIPAL AUDIT COMMITTEE MEETING October 24, 2011 Page 5 of 5 Parks Management Letter Mr. Allen presented the Management Letter to the Ashland Parks and Recreation Commission, which asserts two significant deficiencies noted during 2010-11. 1. The Parks is inconsistent in how they post revenues between general ledger account lines. For good consistency and ability to analyze account balances and activity, the Parks should be consistent in their General Ledger(GL) postings. 2. The Memorandum of Understanding (MOU) between the City and Parks is ambiguous; it doesn't clearly lay out what exact services the Parks uses. This ambiguousness leads to confusion on who is responsible for what. Mr. Allen recommended that Parks condense their 30-35 GL accounts to match the 3-4 categories shown on the financial statement and/or fully define each GL code so that entries can be treated in a consistent manner from year to year. Mr. Allen also recommended that Parks significantly expand their MOU with the City to specifically address each area where they use the City's services, or fully integrate into the City's system, or perform all functions themselves. Mr. Tuneberg expressed agreement with both opinions and advised the Committee that on- going effort was being made to resolve these issues and that staff would take action to clear this comment by June 30, 2012. Committee Member Stebbins complimented Mr. Tuneberg on the high quality of the Letter of Transmittal in the Introductory section and expressed that she thought a fine job was done from beginning to end. She observed some ambiguous language on page iii, regarding potential use of leveraging future funds to front load projects: Committee Member Nutter asked questions about the method used to determine the value of the small tool and equipment theft that had occurred in fiscal year 2011, and what steps had been taken to improve processes. Parks Director Robertson responded that the market (purchase) price to replace the tools was used to value the loss and noted that a theft of cash had also occurred, which was covered by insurance protection. He outlined the extensive training and employee education sessions that had been completed with the intention of increasing awareness of acceptable/unacoeptable practices unique to government employees and strengthening employee accountability. Mr. Robertson also relayed that a comprehensive physical inventory of small tools and equipment had been performed and detailed the new process for replacement of broken tools that now requires a physical inspedion prior to purchase. Adjournment Mr. Nutter had to leave the meeting, and Mr. Tuneberg advised that acceptance of the audit reports would have to be agendized for the Municipal Audit Committee meeting on November 7, 2011, due to lack of a quorum. Seeing no public input, the meeting ended at 3:20 p.m. Respectfully submitted, Rossann Grimm, Administrative Assistant g:\finance\administration\audit\municipal audit committee\minutes\2011\10-24 final.docx DRAFT MINUTES CITY OF ASHLAND MUNICIPAL AUDIT COMMITTEE MEETING MINUTES November 7, 2011 Call to Order Committee Member Nutter apologized for having to leave for a doctor's appointment before the conclusion of the last committee meeting and asked for an alternate chair for this meeting, due to his laryngitis. Committee Member Stebbins called the meeting to order at 2:01 p.m. in the Civic Center Council Chambers at 1175 East Main Street. Municipal Audit Committee Members Barbara Christensen, Guy Nutter, Dennis Slattery, and Roberta Stebbins were present. Also present were Administrative Services and Finance Director Lee Tuneberg, Accounting Manager Cindy Hanks, and Administrative Assistant Rossann Grimm. Recommendation to City Council to Accept 2011 Audit Reports A MOTION WAS MADE by Committee Member Nutter, seconded by Committee Member Slattery, to accept the Comprehensive Annual Financial Reports for the City of Ashland and the Parks and Recreation Commission for fiscal year ending June 30, 2011, and to recommend acceptance by the City Council. The Vote: Unanimous Ayes Approval of Minutes A MOTION WAS MADE by Committee Member Slattery, seconded by Committee Member Nutter, to accept the minutes of October 24, 2011, as submitted. The Vote: Unanimous Ayes I Other Business Committee Member Christensen clarified her role and quorum requirements and stated that she is a non-voting member who functions primarily as an information source due to her position of City Treasurer. Responding to Mr. Slattery, she explained that the City Council determines her status on the committee, currently through Resolution No. 2008-24. Public Input No public was in attendance. Adiournment The meeting was adjourned to closed session at 2:06 p.m. MUNICIPAL AUDIT COMMITTEE MEETING November 7, 2011 Page 2 of 2 Recommendation to City Council to Award Request for Proposals Committee Member Stebbins reconvened the public meeting following a panel evaluation of six bids for providing municipal audit services that were submitted by Jarrard Seibert Pollard & Co. LLC, Larson Allen CPAs LLC, Merina & Company LLP, Michael L. Piels CPAs LLP, Pauly Rogers and Co. PC, and Talbot Korvola & Warwick LLP. The Committee and Staff reviewed the bid process, .scoring, staff participation, voting capacities, and separation of review and control. A MOTION WAS MADE by Committee Member Slattery, seconded by Committee Member Nutter, to recommend Pauly, Rogers and Co., LLP, as the audit firm for City Council's approval, in agreement with the Request for Proposal. The Vote: Unanimous Ayes Mr. Tuneberg confirmed that no interviewing of auditing firms was necessary, advised the Committee that assigned scores were public record, and requested that all documents be turned in. Committee Member Stebbins asked for more clarification on a $2.5 million increase in Accounts Payable and Mr. Tuneberg responded that a detailed reconciliation would be redistributed to all Committee Members. Adjournment Ms. Stebbins thanked everyone and adjourned the meeting at 2:56 p.m. Respectfully submitted, Rossann Grimm, Administrative Assistant c:\documents and settings\shipletd\local settings\temporary internet files\content.outlook\63ku614s\audit committee meeting minutes 11-07 draft.docx CITY OF ASHLAND Council Communication Ordinance reducing Planning and Housing Commissions from 9 members to 7 members Meeting Date: December 6, 2011 Primary Staff Contact: Bill Molnar Department: Community Development E-Mail: Molnar B @ashland.or.us Secondary Dept.: Legal Department Secondary Contact: David Lohman Approval: Larry Patterson Estimated Time: 10 minutes Question: Will Council approve First Reading of an ordinance titled, "An Ordinance Amending Chapter 2.12 and Chapter 2.19 of the Ashland Municipal Code, Reducing the Number of Established Members on the Planning Commission and Housing Commission'and move the ordinance on to Second Reading? Recommendations: The Planning and Housing Commissions have each recommended that the City Council reduce the number of established members on each commission from nine (9) to seven (7). Staff recommends that Council approve the First Reading of the ordinance and move it on to Second Reading. Background: Under current Municipal Code chapters 2.12 and 2.19, the maximum number of members on the Housing and Planning Commissions is set at 9. Over the course of the last year the Planning and Housing Commissions have each experienced resignations and unfilled vacancies. During this period of reduced membership, each Commission has found that the smaller commission size has been beneficial in promoting increased dialog, facilitating efficient meetings, and ultimately improving deliberations. It is primarily for these reasons that the Commissions have each independently recommended the proposed reduction in the number of authorized members. The recent adoption of Ord. 3050 by the City Council clarified that the number of Commission members necessary to constitute a quorum for meetings is the majority of authorized members, including any vacant positions. Given the limited number of seated members on both the Planning and Housing Commissions it is anticipated each body will continue to have difficulties in obtaining the quorums necessary for carrying out their functions unless the number of authorized members is reduced, or vacant positions are filled quickly. The City of Ashland Planning and Housing Commissions, as now constituted, currently have enough vacancies in appointed positions to be able to reduce the number of authorized members without removing any sitting members from office. Related City Policies: Ashland Municipal Code Chapter 2.12 [Planning Commission] and Chapter 2.19 [Housing . Commission]. Page I of 2 ��, CITY OF ASHLAND Council Options: The Council may conduct a Public Hearing and approve First Reading of the Ordinance, or take no action. Potential Motions: Approve First Reading of the ordinance and move it on to Second Reading. Attachments: An Ordinance Amending the Ch. 2.12 and Ch. 2.19 of the Ashland Municipal Code. Planning Commission Draft Minutes Excerpt dated October 25, 2011 Housing Commission Memo dated May 25, 2011 Page 2 of 2 �r, ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 2.12 AND CHAPTER 2.19 OF THE ASHLAND MUNICIPAL CODE, REDUCING THE NUMBER OF ESTABLISHED MEMBERS ON THE PLANNING COMMISSION AND HOUSING COMMISSION. Annotated to show deletion and additions to the code sections being modified. Deletions are bold ttned4hfGugh and additions are in bold underline. WHEREAS, The City of Ashland Planning Commission has recommended to the City Council that the Planning Commission-membership be reduced from nine (9) to seven (7) members. WHEREAS, The City of Ashland Housing Commission has recommended to the City Council that the Housing Commission membership be reduced from nine (9) to seven (7) members. WHEREAS, The City of Ashland Planning and Housing Commissions as now constituted have sufficient vacancies in appointed positions making possible a reduction in membership without removing any members from office, and WHEREAS, The City Council concurs with the recommendations of the Planning and Housing Commission. THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOLLOWS: SECTION 1. Chapter 2.12, Planning Commission, is hereby amended to read as follows: 2.12.010 Established Membership There is established a City Planning Commission consisting of nine(9) seven 7 members, to be appointed by the Mayor and confirmed by the City Council, to serve without compensation, not more than one (1) of whom may reside within three (3) miles outside the City limits. Appointments shall conform to the legal constraints of ORS 227.030. SECTION 2. Chapter 2.19, Housing Commission, is hereby amended to read as follows: 2.19.010 Established Membership The Housing Commission is established and shall consist of nine(9) seven 7 voting members and one (1) non-voting ex-officio member who shall be the City Housing Program Specialist. SECTION 3. Severability.. The sections, subsections, paragraphs and clauses of this ordinance are severable. The invalidity of one section, subsection, paragraph, or clause shall not affect the validity of the remaining sections, subsections, paragraphs and clauses. SECTION 4. Codification. Provisions of this Ordinance shall be incorporated in the City Code and the word "ordinance" may be changed to "code", "article", "section", or another word, and Page 1 of 2 the sections of this Ordinance may be renumbered, or re-lettered, provided however that any Whereas clauses and boilerplate provisions (i.e. Sections 3-4) need not be codified and the City Recorder is authorized to correct any cross-references and any typographical errors. The foregoing ordinance was first read by title only in accordance with Article X, Section 2(C) of the City Charter on the day of 12011, and duly PASSED and ADOPTED this day of 12011. Barbara M. Christensen, City Recorder SIGNED and APPROVED this day of 2011 John Stromberg, Mayor Reviewed as to form: David Lohman, City Attorney Page.2 of 2 CITY OF ASHLAND ASHLAND PLANNING COMMISSION SPECIAL MEETING MINUTES October 25,2011 CALL TO ORDER Chair Pam Marsh called the meeting to order at 7:00 p.m. in the Civic Center Council Chambers, 1175 East Main Street. Commissioners Present: Staff Present: Mick Church Bill Molnar, Community Development Director Michael Dawkins Maria Harris, Planning Manager Eric Heesacker Michael Pina,Assistant Planner Pam Marsh April Lucas,Administrative Supervisor Debbie Miller Melanie Mindlin Absent Members: Council Liaison: Russ Silbiger NEW BUSINESS A. Discussion and request for Council to initiate an ordinance amendment that would reduce Planning Commission membership from 9 to 7. Commissioner Dawkins provided an overview df the discussion he had with Mayor Stromberg in regards to reducing the number of Planning Commission members.He stated he and the Mayor had a long discussion and the Mayor's primary concern was maintaining a good balance on the Commission. Commissioner Dawkins countered that it is the Mayor who makes the recommendations for appointment, and hopefully future Ashland mayors will keep in mind that balance.The Mayor directed Dawkins to speak with the Commission's liaison, Councilor Silbiger, and bring a formal recommendation before the Council for . consideration. Comment was made questioning if the Commission could adopt a range similar to the Tree Commission, instead of a specific number of members. Councilor Silbiger explained why he does not think this would work for the Planning Commission.Mr. Molnar asked the group to articulate why they feel seven members would be better. Commissioner Marsh noted that the Commission started discussing this possibility back when they had a full commission, and this request has nothing to do with the lack of succession.She slated nine members is too big,and makes it difficult to have a back-and-forth discussion.Mr. Molnar noted the Planning Commission was originally a seven member group.Commissioner Mindlin stated deliberations work better with seven members,and it is hard to have a back and forth debate when there are nine people. Commissioner Miller noted that many Oregon cities have seven member Planning Commissions, including towns that are larger than Ashland.Commissioner Dawkins commented that there seems to be a tipping point where they are functional and non-functional,and he does not believe they are functional as a nine member group. Commissioners Miller/Dawkins nds to ask Councilor Silbiger to bring forth a change in the Planning Commission's membership from nine members to seven.Voice Vote:all AYES. Motion passed 6.0. EXCERPT FROM 10/25/11 Planning Commission Minutes CITY OF ASHLAND Housing Commission Memo Title: Ordinance Change-Membership Number Date: May 25, 2011 Submitted By: Linda Reid, Housing Program Specialist At the April 27`h 2011 regular meeting the Commissioners discussed the idea of reducing the required number of members on the Commission from seven to nine. Morris said the Planning Commission is discussing the idea of going to seven members from nine. Barasa/Scott Ws that we ask City Council to reduce the number of voting members from nine to seven. Morris will move the motion forward to the Council and bring back the decision to next month's meeting. This action will require an amendment to the existing ordinance and will have to be brought before the City council for approval. Once the Council has approved the alteration,the commission staff liaison will type up a draft ordinance and submit it to the commission for review. Once the revisions have been approved by the commission the amended ordinance will then go back to the council for adoption. The staff liaison will consult with the department head to put the ordinance on the City Council's agenda. The Ordinance currently reads: Section 2.19.010 Established-Membership The Housing Commission is established and shall consist of nine (9) voting members and one (1) non- voting ex-officio member who shall be the City Housing Program Specialist. Possible Change: The Housing Commission is established and shall consist of seven (7) voting members and one (1) non- voting ex-officio member who shall be the City Housing Program Specialist. �r,