Spec Mtg Agenda - 01/27/2007
WOODBURN CITY COUNCIL
SPECIAL MEETING AGENDA
JANUARY 27, 2007 - 8:30 A.M.
1. CALL TO ORDER AND FLAG SALUTE
2. ROLL CALL
3. BUSINESS FROM THE PUBLIC - This allows the public to introduce items
for Council consideration not already scheduled on the agenda.
4. RECESS TO BUDGET COMMITTEE WORKSHOP
5. EXECUTIVE SESSION
A. To consult with counsel concerning the legal rights and duties
of a public body with regard to current litigation or litigation
likely to be filed pursuant to ORS 192.660 (1) (h).
B. To consider records that are exempt by law from public
inspection pursuant to ORS 192.660 (1) (f).
C. To conduct deliberations with persons designated by the
governing body to carry on labor negotiations pursuant to
ORS 192.660(1)(d).
6. ADJOURNMENT
"Habr~ interpretes disponibles para qquellas personas que no hqblcm Ingles, previa acuerdo.
ComunTquese a[ (503) 980-2485,"
January 27, 2007
City Council Special Meeting Agenda Page i
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Memo
To:
From:
Date:
Subject:
Mayor and Budget Committee
John Brown, City Administrator
January 24, 2007
Mid Year Financial Review
As in the past the budget process will begin with the mid year financial review. This is
scheduled for Saturday, January 27,2007 in the Council Chambers at 8:30 a.m. I anticipate the
meeting lasting no more than two hours.
The agenda is:
Review of actual expenditures and revenue at mid-year
Review proposed budget amendment
Review General Fund revenue projections for 2007-08
Review proposed policies for developing the 2007-08 budget.
To help you prepare for the meeting I am enclosing the pertinent documents:
Quarterly financial reports of the second quarter of 2006-07
Mid year budget revision
General Fund revenue projections for 2007-08
Proposed budget policies
Budget preparation calendar
c: Department Heads
MEMO
From:
Mayor, Council, and Budget Committee
Ben Gillespie, Finance Direc@ 1\ rv'\
January 18, 2007 J:jJ' ,
To:
Date:
Subject:
Quarterly Financial Reports
2006-07 REVENUE FORECASTS
The quarterly review of the City's financial performance begins with forecasts of revenue as of
the end of the fiscal year. The following list contains the largest sources of revenue and those
that are most susceptible to changes in economic conditions.
Calculated Adjusted Overl
Actual 2007 Forecast Forecast (Under)
Revenue 12/31/06 Budget 6/30/07 6/30/07 Budget
General Fund
Property Taxes 5,728,493 6,360,500 6,365,700 6,360,500 0
Hotel/Motel Tax 115,810 200,000 223,528 220,000 20,000
Business License 12,800 60,000 31,888 32,000 (28,000)
Franchise--PGE 0 443,000 0 443,000 0
Franchise--N W Natural 6,693 156,000 28,961 156,000 0
Franchise--Qwest 26,400 78,000 105,600 100,000 22,000
Franchise--United Disposal 32,051 102,000 122,332 110,000 8,000
Franchise--Willamette BB 17,079 60,000 66,481 65,000 5,000
Franchise--Wdbn Ambulance 2,870 12,000 11,480 12,000 0
Liquor Tax 77,817 218,000 199,941 218,000 0
Cigarette Tax 11,457 35,000 27,220 35,000 0
Planning Fees 62,443 70,000 121,555 90,000 20,000
Pool Concessions 11,090 25,000 23,561 24,000 (1,000)
Pool Admissions 35,657 78,000 75,497 75,000 (3,000)
Pool Memberships 12,264 30,000 39,195 39,000 9,000
Pool Lessons 16,657 63,000 37,173 35,000 (28,000)
Recreation Programs 50,888 122,000 114,484 122,000 0
Fines 252,800 557,600 480,974 500,000 (57,600)
Interest 46,475 75,000 148,720 125,000 50,000
Total General Fund 6,519,744 8,745,100 8,224,290 8,761,500 16,400
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Building Fund
Building Permits
37,757
165,160
70,115
75,000 (90,160)
Street Fund
State Gas Tax
457,123 1,000,000 1,030,485 1,000,000
o
City Gas Tax Fund
City Gas Tax
54,025
115,000
123,345
120,000
5,000
Water Fund
Water Revenue
920,063 1,510,655 1,689,119 1,600,000 89,345
Sewer Fund
Sewer Revenue
1,056,522 2,065,853 2,276,006 2,090,000 24,147
The column headed "Calculated Forecast 6/30/0711 was computed using a trend analysis that
accounts for seasonal differences. This is particularly important with a revenue like Property
Taxes where 75% of the total receipts are collected in one month, November. For most revenue
sources this produces reliable forecasts. However, in some cases further adjustments are needed.
For example, the PGE Franchise Fee is paid once a year in March. Absent any collections data
at the end of the second quarter, the projections rely on trend analysis of annual revenue for the
last five years. This is the same method used to determine this year's budget, so the current
forecast is the same as the budget. Finally some revenue forecasts (e.g. Building Permits, and
Pool revenue) are adjusted based on the managers' recent experience and near term expectations.
Several of the projections deserve special comment. Based on current receipts and the history of
collections, Property Taxes are expected to meet or slightly exceed the budget. In recent years
mid year estimates of property tax revenue have exceeded budget by $50,000 to $150,000,
providing a substantial cushion against fluctuations in other revenues. That magnitude of
cushion is not available this year.
Travel and tourism have been up in the first half of 2006-07 resulting in increased revenue for
local motels. The Transient Occupancy Tax is expected to exceed budget by $20,000.
The revised Business Registration ordinance has generated increased revenue, but not as much
as hoped for. Many of the businesses identified as potential new business registrations turned
out to be duplicate names for the same business or concerns that are now out of business.
Although Business Registration revenue is now forecast to be 150% greater than last year's
actual ($12,000), it is expected to be $28,000 less than this year's budget ($60,000).
Qwest's revenue stabilized last year, and has actually increased some over the last 12 months.
The estimate of Qwest Franchise Fees is increased by $22,000. This, however, masks larger
problems that loom ahead with Qwest. The Qwest franchise expired in September, and Qwest
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has not even acknowledged the City's attempts to open negotiations on a new franchise. In other
Oregon cities where Qwest franchises have expired recently, Qwest has continued to pay
amounts equal to what was required under the franchises. However, when utilities have needed
to be relocated for public works projects, Qwest has flatly refused to relocate their lines, unless
the cities agreed to reimburse Qwest for the cost of the work. The dollar amounts of this cost
could easily exceed the revenue from the franchise fee.
Based on the first quarter collections United Disposal Franchise Fees are increased $8,000.
After several years of decline, Willamette Broadband's revenue increased for the second year
in a row. Franchise Fees are forecast to exceed the budget by $5,000.
Planning Fees rebounded this year after a dismal 2005-06. Planning Fees are expected to
exceed budget by at least $20,000.
Although Pool Memberships are forecast to exceed budget by $9,000, other Pool Revenue is
expected to fall $32,000 short of the budget. The bulk of this is because lessons are down by
$28,000. The drop in lessons revenue is most likely attributable to mis-coded revenue in prior
years. The previous pool manager was coding some Recreation revenue to the pool, resulting in
overstated Pool revenue and understated Recreation revenue. That practice has ceased. The
decline in memberships may also be due to the public's response to a drowning last spring.
Traffic fines continue to lag expectations. The current estimate of traffic fine revenue for 2006-
07 is $500,000, which is $57,600 less than the budget.
Interest rates continue to climb, and the City is investing some money through banks at rates that
exceed the State Pool. Current year-end estimates of Interest Income in the General Fund are
$50,000 above the amount budgeted. The forecast is at the conservative end of the range of
expected yields.
The net effect on General Fund revenue is forecasts that are $16,400 greater than what was
budgeted. Beginning Fund Balance is $260,534 more than budgeted. The total affect on General
Fund resources is an increase of $276,934.
Building Permit Revenue is forecast to be $75,000, which is 45% of the original estimate. The
culprit is a lack of buildable land. The reduced level of construction can be expected to continue
until more land becomes available. In the meantime, the fund has adequate Contingency to
easily weather the current slow period.
Based on collections to date annual State Gas Tax will meet the budget, and the City Gas Tax
will exceed earlier projections by $5,000.
Based on collections through December 31, Water Revenue will exceed budget by 5.6% or
$89,345, and Sewer Revenue will be 1.2% ($24,147) greater than the current budget.
SUMMARIES BY FUND
Here are the Revenue and Expenditure Summaries of all funds:
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ACTUAL REVENUE COMPARED to BUDGET by FUND
December 31. 2006
LESS:
TOTAL BEGINNING REVENUE ACTUAL
FUND BUDGET FUND BAL. BUDGET REVENUE %
General 001 $10,767,973 $1,674,173 $9,093,800 $6,671,117 73.4
General Operating Reserve 092 226,000 221,000 5,000 3,945 78.9
Transit 110 383,115 53,806 329,309 225,985 68.6
Building 123 665,481 347,171 318,310 81,743 25.7
Investigation & Seizure 132 3,600 3,500 100 157 157.0
State Revenue Sharing 135 317,854 154,854 163,000 3,178 1.9
Housing Rehabilitation 137 749,998 629,998 120,000 54,540 45.5
RSVP 138 97,926 22,675 75,251 37,626 50.0
Cable Franchise 139 25,985 6,385 19,600 8,280 42.2
Street 140 1,838,700 511,700 1,327,000 634,653 47.8
City Gas Tax 169 293,561 175,061 118,500 58,858 49.7
Bonded Debt 250 734,393 82,393 652,000 591,220 90.7
Bancroft Bond 252 6,000 5,700 300 158 52.7
Economic Development 336 237,115 230,115 7,000 5,219 74.6
CDBG 351 6,570 0.0
Police Construction 357 4,238,355 3,919,355 319,000 38,646 12.1
General Fund Capital Imp 358 566,174 28,458 537,716 259,032 48.2
Special Assessment 360 677,225 356,225 321,000 111,134 34.6
Street/Storm C I P 363 2,960,502 915,002 2,045,500 42,354 2.1
Parks CIP 364 944,499 772,499 172,000 56,109 32.6
Traffic Impact Fee 376 6,465,029 5,310,029 1,155,000 504,399 43.7
Storm Water SDC 377 1,040,654 970,654 70,000 36,695 52.4
PW Facility Construction 378 28,389 27,889 500 618 123.6
Sewer CIP 461 100,424 83,170 17,254 2,121 12.3
Sewer Construction 465 3,847,896 1,206,934 2,640,962 797,096 30.2
Water Construction 466 4,694,017 3,116,538 1,577,479 991,716 62.9
Water 470 2,222,603 515,748 1,706,855 1,029,088 60.3
Sewer 472 2,434,992 187,939 2,247,053 1,170,181 52.1
Water SDC 474 1,472,572 1,152,572 320,000 110,219 34.4
Wastewater SDC 475 1,363,826 938,826 425,000 154,889 36.4
Information Systems 568 438,370 58,218 380,152 181,537 47.8
Central Stores 580 24,195 7,295 16,900 2,832 16.8
Self Insurance 581 675,234 155,909 519,325 82,833 16.0
Technical and Environment 582 1,278,976 229,469 1,049,507 487,375 46.4
Building Maintenance 583 638,409 21,721 616,688 309,921 50.3
Equipment Replacement 591 479,450 247,650 231,800 279,384 120.5
Library Endowment 690 24,000 23,000 1,000 542 54.2
Museum Endowment 691 10,500 10,000 500 234 46.8
TOTAL REVENUE $52,973,992 $24,373,631 $28,600,361 $15,032,204 52.6
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ACTUAL EXPENDITURES COMPARED to BUDGET by FUND
December 31,2006
LESS:
TOTAL CONTINGI EXPENSE ACTUAL
FUND BUDGET RESERVES BUDGET EXPENSE 0/0
General 001 $10,767,973 $1,491,787 $9,276,186 $4,356,185 47.0
General Operating Reserve 092 226,000 26,000 200,000 100,000 50.0
Transit 110 383,115 15,618 367,497 143,414 39.0
Building 123 665,481 325,599 339,882 154,876 45.6
Investigation & Seizure 132 3,600 0 3,600 0 0.0
State Revenue Sharing 135 317,854 37,311 280,543 57,043 20.3
Housing Rehabilitation 137 749,998 739,907 10,091 4,286 42.5
RSVP 138 97,926 4,995 92,931 41 ,127 44.3
Cable Franchise 139 25,985 3,630 22,355 11,207 50.1
Street 140 1,838,700 206,583 1,632,117 610,324 37.4
City Gas Tax 169 293,561 47,381 246,180 7,210 2.9
Bonded Debt 250 734,393 80,678 213,013 145,778 22.3
Bancroft Bond 252 6,000 6,000 0 0 0
Economic Development 336 237,115 133,033 104,082 34,081 32.7
CDBG 351 4,781 0.0
Police Construction 357 4,238,355 83,534 4,154,821 2,423,138 58.3
General Fund Capital Imp 358 566,174 25,852 540,322 85,354 15.8
Special Assessment 360 677 ,225 197,740 479,485 13,951 2.9
Street/Storm CIP 363 2,960,502 197,367 2,763,135 171,927 6.2
Parks CIP 364 944,499 789,499 155,000 30,000 19.4
Traffic Impact Fee 376 6,465,029 5,330,829 1,134,200 516 0.0
Storm Water SDC 377 1,040,654 430,754 609,900 60,219 9.9
PW Facility Construction 378 28,389 5,000 23,389 3,582 15.3
Sewer CIP 461 100,424 71,322 29,102 29,102 100.0
Sewer Construction 465 3,847,896 473,360 3,374,536 1,000,813 29.7
Water Construction 466 4,694,017 3,018,567 1,675,450 812,435 48.5
Water 470 2,222,603 283,015 1,939,588 891,092 45.9
Sewer 472 2,434,992 119,184 2,315,808 1,126,605 48.6
Water SDC 474 1,472,572 813,922 658,650 402,502 61.1
Wastewater SDC 475 1,363,826 687,286 676,540 238,645 35.3
Information Services 568 438,370 1,375 436,995 273,620 62.6
Central Stores 580 24,195 3,195 21,000 7.353 35.0
Self Insurance 581 675,234 79,734 595,500 330,455 55.5
Technical and Environment 582 1,278,976 83,695 1,195,281 510,998 42.8
Building Maintenance 583 638,409 13,414 624,995 266,327 42.6
Equipment Replacement 591 479,450 479,450 354,372 73.9
Library Endowment 690 24,000 24,000 0 0 0
Museum Endowment 691 10,500 10,500 0 0 0
TOTAL EXPENDITURES $52,973,992 $15,861,666 $36,671,624 $14,703,318 40.1
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GENERAL FUND (001)
Revenue of $6,671,117 was received through December 31, 2006. This is 73.4% of the estimate
for FY 2006-07 and a 2.7% increase over last year. Expenditures of $4,356,185 were made
during the first half of the current year, which is 47.0% of the adopted budget. Current year
expenses are 3.0% greater than last year.
GENERAL FUND
ACTUAL COMPARED to BUDGET by DEPARTMENT
December 31, 2007
Budget Actual Remaining %
REVENUE v. BUDGET
Revenue 9,093,800 6,671,117 2,422,683 73.4%
Beginning Fund Balance 1,674,173 1 ,674,173
Total Revenue 10,767,973 6,671,117 4,096,856
EXPENDITURES v. BUDGET
City Council & Mayor 30,834 11,576 19,258 37.5%
City Administration 307,376 145,968 161,408 47.5%
City Recorder 58,341 27,686 30,655 47.5%
City Attorney 159,472 71,836 87,636 45.0%
Finance 236,319 113,150 123,169 47.9%
Municipal Court 157,876 70,979 86,897 45.0%
Non-departmental 682,058 338,281 343,777 49.6%
Police 4,410,509 2,101,268 2,309,241 47.6%
Library 1,045,772 486,679 559,093 46.5%
Parks 1,224,886 543,765 681,121 44.4%
Planning 474,213 236,624 237,589 49.9%
Parks Maintenance 488,530 208,372 280,158 42.7%
Total Expenditures 9,276,186 4,356,184 4,920,002 47.0%
Ending Fund Balance 1,491,787 1,491,787
Total 10,767,973 4,356,184 6,411,789
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REVENUE
The City relies on Beginning Fund Balance to provide cash to pay bills and meet payroll from
July through October. Were this liquidity not available, the City would borrow in the short-term
market to cover expenses until taxes were received. Beginning Fund Balance is budgeted this
year in the General Fund is $1,674,173. Actual Beginning Fund Balance is $1,934,707, which
provides an additional $260,534 of resources for the current year.
General Fund revenue is considerably more than 50% of budget, because the bulk of Property
Taxes, which are the largest source of revenue in the General Fund, are collected in November
and distributed to the City in November and December.
Licenses and Permits at the end of the second quarter ($100,876) are 11.0% of the amount
budgeted. Some franchise fees (e.g. Woodburn Ambulance) are paid monthly; most are paid
quarterly or semi annually in the month following the end of the quarter. Portland Gas &
Electric pays annually in March. Actual revenue for the year is expected to exceed budget
estimates by $7,000.
Intergovernmental Revenue is State and Federal Grants. Actual revenue is $114,553, which is
36.3% of budget. Grant reimbursements will be collected in the second half of the year are
expected to meet the budget.
Charges for Goods and Services includes Planning fees, Pool revenue, and Recreation revenue.
Actual revenue through December 31 is $222,756, which is 49.0% of budget. A more detailed
discussion of Planning Fees and Pool revenue is included above in the section "2006-07 Revenue
Forecasts."
Fines and Forfeitures ($300,262) are 45.7% of the estimate. As noted above traffic fine
revenue will not meet expectations this year.
Other Revenue ($77,191) is 59.2% of budget and is expected to exceed the budget amount.
EXPENDITURES
Actual expenses in the Council & Mayor's budget ($11,576) are 37.5% ofhudget.
Actual expenses in the City Administrator's budget ($145,968) are 47.5% of budget.
Actual expenses in the Recorder's budget ($27,686) are 47.5% of budget.
Actual expenses in the City Attorney's budget ($71,837) are 45.0 % of budget.
Actual expenses in the Finance budget ($113,151) are 47.9% of budget.
Actual expenses in the Municipal Court budget ($70,979) are 45.0% of budget.
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Actual expenses in the Non-departmental budget ($338,281) are 49.6% of budget.
Actual expenses in the Police budget ($2,101,268) are 47.6% of budget.
Actual expenses in the Library budget ($486,678) are 46.5% of budget.
Actual expenses in the Parks Leisure Services budget ($209,705) are 54.5% of budget. Parks
staff has secured several grants including: Nike Go ($2,000), Police Activities League ($7,500),
Land 0 Frost ($6,100), and NFL ($8,200). When these grants and the corresponding expenses
are added to the budget, the Leisure Services budget will be 48.9% spent.
Actual expenses in the Parks Swimming Pool budget ($258,397) are 44.2% of budget.
Actual expenses in the Parks Administration budget ($75,663) are 29.6% of budget.
Actual expenses in the Planning budget ($236,624) are 49.9% of budget.
Actual expenses in the Park Facilities Maintenance budget ($208,372) are 42.7% of budget.
This is seasonal work, and expenditures will increase during the spring.
GENERAL OPERATING RESERVE FUND (092)
Revenue of $3,945 was received by December 31,2006, which is 78.9% of the estimate for FY
2006-07. Expenditures of $100,000 were made during the same period, which is 50.0% of the
budget adopted for FY 2006-07. Interest on Investments is the source or revenue; interest rates
have increased more than anticipated this year.
TRANSIT FUND (110)
Revenue of $255,985 was received by December 31, 2006, which is 68.6% of the estimate for
FY 2006-07. Expenditures of $143,414 were made during the same period, which is 39.0% of
the budget adopted for FY 2006-07. Revenue is more than 50% of budget, because the bulk of
Property Taxes, which are the largest source of revenue in the Transit Fund, are collected in
November and distributed to the City in November and December.
BUILDING FUND (123)
Revenue of $81,743 was received by December 31, 2006, which is 25.7% of the estimate for FY
2006-07. Expenditures of $154,876 were made during the same period, which is 45.6% of the
budget adopted for FY 2006-07. Revenue is low, because there is limited buildable land.
INVESTIGATION & SEIZURE FUND (32)
Revenue of $157 was received by December 31, 2006, which is 157.0% of the estimate for FY
2006-07. No expenditures were made during the same period. Interest on Investments is the
source or revenue; interest rates have increased more than anticipated this year.
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This is money the undercover officers use to make drug purchases and otherwise maintain their
cover. As needed, cash is distributed to the officers who keep meticulous records of how the
money is spent. Some of the money is recovered when arrests are made, but much of it is the cost
of operating this kind of program. The need for cash for this purpose is irregular and depends on
the type of investigations.
STATE REVENUE SHARING FUND (135)
Revenue of$3,178 was received by December 31,2006, which is 1.9% of the estimate for FY
2006-07. Expenditures of $57,043 were made during the same period, which is 20.3% of the
budget adopted for FY 2006-07. A change in staff at the State resulted in a change in
methodology, which in turn has delayed the payments. Year-end revenue is expected to meet the
budget. The major expenditures in this fund are for pedestrian crossing signals, which are
expected to be completed by June 30.
HOUSING REHABILITATION FUND (137)
Revenue of $54,540 was received by December 31, 2006, which is 45.5 % of the estimate for FY
2006-07. Expenditures of $4,286 were made during the same period, which is 43.6% of the
budget adopted for FY 2006-07.
RSVP FUND (138)
Revenue of $37,626 was recorded by December 31, 2006, which is 50.0 % of the estimate for
FY 2006-07. Expenditures of$41,127 were made during the same period, which is 44.3% of the
budget adopted for FY 2006-07.
CABLE FRANCHISE FUND (139)
Revenue of $8,280 was received by December 31, 2006, which is 42.2 % of the estimate for FY
2006-07. Expenditures of $11,207 were made during the same period, which is 50.1% of the
budget adopted for FY 2006-07.
STREET FUND (140)
Revenue of $634,653 was received by December 31, 2006, which is 47.8% of the estimate for
FY 2006-07. Expenditures of $610,324 were made during the same period, which is 37.4 % of
the budget adopted for FY 2006-07. Street maintenance and construction is seasonal with much
of the activity and expense occurring in the spring and summer.
CITY GAS TAX FUND (169)
Revenue of$58,858 was received by December 31,2006, which is 49.7% of the estimate for FY
2006-07. Expenditures of$7,210 were made during the same period, which is 2.9% of the budget
adopted for FY 2006-07. Street construction is seasonal with much of the activity and expense
occurring in the spring and summer.
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BONDED DEBT FUND (250)
Revenue of $591,220 was received by December 31,2006, which is 90.7% of the estimate for
FY 2006-07. Expenditures of $145,778 were made during the same period, which is 22.3% of
the budget adopted for FY 2006-07. Property Taxes, the largest source of revenue in the Bonded
Debt Fund, are collected in November and distributed to the City in November and December.
Debt service is paid twice yearly. The December 1 payment is for interest only, and the June 1
payment is both interest and principal.
BANCROFT BOND FUND (252)
Revenue of $158 was received by December 31, 200 which is 52.7% of the estimate for FY
2006-07. No expenditures were recorded in the first half of the year. Interest on Investments is
the source or revenue; interest rates have jumped unexpectedly this year from the depressed
levels of the last three years.
ECONOMIC DEVELOPMENT FUND (336)
Revenue of $5,219 was received by December 31, 2006, which is 74.6% of the estimate for FY
2006-07. During the same period expenditures of $34,081 (OEDD loan repayment) were made,
which is 32.7% of the budget adopted for FY 2006-07. Interest on Investments is the source or
revenue; interest rates have increased more than anticipated this year. The capital budget
included $50,000 for North Front Street, which will not be completed this year.
CDBG GRANT FUND (351)
The Carol Street project was expected to be completed by June 30, 2006; however, $4,781 of
expenses did not occur and $6,570 of revenue was not received until this year. When those
amounts are budgeted and accounted for, the fund will be left with no cash, and will be dormant
until the next CDBG project.
POLICE CONSTRUCTION FUND (357)
Revenue of $38,646 was received by December 31,2006, which is 12.1% of the estimate for FY
2006-07. Expenditures of $2,423,138 were made during the same period, which is 58.3% of the
budget adopted for FY 2006-07. Interest on Investments, is dependent on two things, interest
rates and the amount of principle. Interest rates have been higher than anticipated this year, and
the amount of cash to invest has been greater than expected, because not as much of the project
was completed last year as was originally anticipated. The other source of revenue is a federal
grant for capital technology purchases. Those grant funds will be drawn down later this year.
Construction will be complete by the end of the fiscal year.
GENERAL FUND CAPITAL IMPROVEMENT FUND (358)
Revenue of $259,032 was received by December 31, 2006, which is 48.2% of the estimate for
FY 2006-07. Expenditures of $85,354 were made during the same period, which is 15.8% of
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the budget adopted for FY 2006-07. Some of the largest projects in this fund will be constructed
in the second half of the year. These include: Police station street ($200,000), Pool resurfacing
($55,000), and Community Center preliminary design ($45,000). Also, the Greenway Construc-
tion may not be completed this year.
SPECIAL ASSESSMENT FUND (360)
Revenue of $111,134 was received by December 31,2006, which is 34.6% of the estimate for
FY 2006-07. Expenditures of $13,951 were made during the same period, which is 2.9% of the
budget adopted for FY 2006-07. The major source of revenue this year has been Special
Assessment receipts totaling $100,796. These are payments for existing Local Improvement
District projects. The sale of $250,000 of bonds was budgeted to finance two local improvement
districts (Tout Street and Downtown Alley), and is contingent on completion of those projects
STREET/STORM CAPITAL IMPROVEMENT FUND (363)
Revenue of $42,354 was received by December 31, 2006, which is 2.1% of the estimate for FY
2006-07. Expenditures of $171,927 were made during the same period, which is 6.2% of the
budget adopted for FY 2006-07. The bulk of the activity in this fund this year is the construction
of an Urban Renewal project (Front Street). Work on that project will commence this spring and
will be reimbursed from the Urban Renewal Fund.
PARKS SDC FUND (364)
Revenue of $56,109 was received by December 31,2006, which is 32.6% of the estimate for FY
2006-07. Expenditures of $30,000 were made during the same period, which is 19.4% of the
budget adopted for FY 2006-07. Because building activity is down this year, SDC collections
are below original estimates. This is not an immediate problem, because SDC funds typically
collect cash over several years for construction of large projects. $95,000 of expenditures was
budgeted in error. The only expense in this fund should be transfers to the General CIP Fund.
When that correction is made expenditures through December 31 will be 50% of budget.
TRAFFIC IMPACT FEE FUND (376)
Revenue of $504,339 was received by December 31, 2006, which is 43.7% of the estimate for
FY 2006-07. Expenditures of $516 were made during the same period, which is 0.0% of the
budget adopted for FY 2006-07. Street construction is seasonal with most of the activity
occurring in spring and summer. All projects scheduled for this year, with the exception of
Country Club Road are on the state system and include the 1-5 interchange, the 214 Intersection,
and the sidewalk along Hwy 214.
STORM WATER SYSTEM DEVELOPMENT FUND (377)
Revenue of $36,695 was received by December 31, 2006, which is 52.4% of the estimate for FY
2006-07. Expenditures of $60,219 were made during the same period, which is 9.9% of the
budget adopted for FY 2006-07. Storm water construction is seasonal with most of the activity
-11-
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'....!.- ...
occurring in spring and summer. The projects accounted for in this fund are the Settlemier/Ogle
Bore, Settlemier Detention, and Brown Street.
PW FACILITY CONSTRUCTION FUND (378)
Revenue of $618 was received by December 31, 2006, which is 123.6% of the estimate for FY
2006-07. Expenditures of $3,582 were made during the same period, which is 15.3% of the
budget adopted for FY 2006-07. Interest on Investments is the source or revenue; interest rates
have increased more this year than anticipated. This is a small fund and is used to purchase
easements and rights of way as needed.
SEWER CIP FUND (461)
Revenue of $2,121 was received by December 31, 2006, which is 12.3% of the estimate for FY
2006-07. Expenditures of $29,102 were made during the same period, which is 100.0% of the
budget adopted for FY 2006-07. Sewer improvements that benefited Winco (formerly Waremart)
were oversized to provide for future development of adjacent undeveloped land. The owner of
that land entered an agreement promising to pay for the oversizing when the land was developed.
That payment ($14,754) will be received later this year. Debt Service of $29,102 was the annual
payment to the State for a loan that allowed the City to make the Winco improvements. No other
expenditures will be made this year.
SEWER CONSTRUCTION FUND (465)
Revenue of $797,096 was received by December 31, 2006, which is 30.2% of the estimate for
FY 2006-07. Expenditures of $1,000,813 were made during the same period, which is 29.7% of
the budget adopted for FY 2006-07. A loan from State DEQ is scheduled for this year, and will
be received pending the results of a rate study currently under way.
WATER CONSTRUCTION FUND (466)
Revenue of $991,716 was received by December 31, 2006, which is 62.9% of the estimate for
FY 2006-07. Expenditures of $812,435 were made during the same period, which is 48.5% of
the budget adopted for FY 2006-07. The bulk of the revenue in this fund is from rates. Water
sales have exceeded forecasts this year. This project is on schedule and under budget.
WATER FUND (470)
Revenue of $1,029,088 was received by December 31, 2006, which is 60.3% of the estimate for
FY 2006-07. Expenditures of $891,092 were made during the same period, which is 45.9% of
the budget adopted for FY 2006-07. The bulk of the revenue in this fund is from rates. Water
sales have exceeded forecasts this year.
SEWER FUND (472)
Revenue of $1,170,181 was received by December 31, 2006, which is 52.1% of the estimate for
FY 2006-07. Expenditures of$I,126,605 were made during the same period, which is 48.6% of
-12-
..........
the budget adopted for FY 2006-07.
WATER SYSTEM DEVELOPMENT TRUST FUND (474)
Revenue of $110,219 was received by December 31, 2006, which is 34.4% of the estimate for
FY 2006-07. Expenditures of $402,502 were made during the same period, which is 61.1% of
the budget adopted for FY 2006-07. The lack of buildable land has limited the amount ofSDC's
collected this year. The only expense is a debt service payment ($402,502), which was made
during the first half of the year.
WASTEWATER SYSTEM DEVELOPMENT TRUST FUND (475)
Revenue of $154,889 was received by December 31, 2006, which is 36.4% of the estimate for
FY 2006-07. Expenditures of $238,645 were made during the same period, which is 35.3% of
the budget adopted for FY 2006-07. A lack of buildable land has limited the SDC's collections.
INFORMATION SYSTEMS FUND (568)
Revenue of $181,537 was received by December 31, 2006, which is 47.8% of the estimate for
FY 2006-07. Expenditures of $273,620 were made during the same period, which is 62.6% of
the budget adopted for FY 2006-07. Some of the more expensive license renewals were paid in
the first half of the year. Purchases of replacement PC's and upgraded servers were made in the
first half of the year, and no further capital purchases are expected this year.
CENTRAL STORES FUND (580)
Revenue of $2,832 was received by December 31,2006, which is 16.8% of the estimate for FY
2006-07. Expenditures of $7,353 were made during the same period, which is 35.0% of the
budget adopted for FY 2006-07. Charges to the user departments, which generate the revenue in
this fund, lag behind the purchase of stock. Revenue is lagging because envelopes and letterhead
have not year been charged out this year. Those charges will catch up in January.
SELF-INSURANCE FUND (581)
Revenue of $82,833 was received by December 31,2006, which is 16.0% of the estimate for FY
2006-07. Expenditures of $330,455 were made during the same period, which is 55.5% of the
budget adopted for FY 2006-07. Premiums are invoiced by line of coverage once each year.
Interfund Transfers-In are used to fund the purchase of insurance and to distribute the cost. The
amount transferred is based on the actual cost invoiced to the City. The transfer for all lines
except workers' comp is charged annually after the City has been invoiced.
TECHNICAL & ENVIRONMENTAL FUND (582)
Revenue of $487,375 was received by December 31, 2006, which is 46.4% of the estimate for
FY 2006-07. Expenditures of $510,998 were made during the same period, which is 42.8% of
the budget adopted for FY 2006-07.
-13-
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BUILDING MAINTENANCE FUND (583)
Revenue of $309,921 was received by December 31, 2006, which is 50.3% of the estimate for
FY 2006-07. Expenditures of $266,327 were made during the same period, which is 42.6% of
the budget adopted for FY 2006-07. Winter temperatures will drive utility costs up during the
next few months, and a budget increase will be needed for natural gas.
EOUlPMENT REPLACEMENT FUND (591)
Revenue of $279,384 was received by December 31, 2006, which is 120.5% of the estimate for
FY 2006-07. Expenditures of $354,372 were made during the same period, which is 73.9% of
the budget adopted for FY 2006-07. Two buses that should have been budgeted in this year were
not. One was a carry forward from last year, and one was approved as an additional funds
request, but was not added to the line item budget. The budget correction will add grant revenue
of$153,000, and $136,000 for Capital Outlay.
LmRARY ENDOWMENT FUND (690)
Revenue of $542 was received by December 31, 2006, which is 54.2% of the estimate for FY
2006-07. No expenditures were budgeted and none have been recorded.
MUSEUM ENDOWMENT FUND (690)
Revenue of $234 was received by December 31, 2006, which is 46.8% of the estimate for FY
2006-07. No expenditures were budgeted and none have been recorded.
c: Department Heads
-14-
"'.
'... I,,.,'
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
GENERAL FUND (001)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Taxes 6,560,500 5,844,304 716,196 89.1%
Licenses and Permits 917,000 100,876 816,124 11.0%
Intergovernmental Revenue 315,200 114,553 200,647 36.3%
Charges for Goods and Services 455,000 222,756 185,792 49.0%
Fines & Forfeitures 657,600 300,262 357,338 45.7%
Non-Revenue 58,000 11,175 46,825 19.3%
Other Revenue 130,500 77,191 53,309 59.2%
Total Revenue 9,093,800 6,671,117 2,422,683 73.4%
Working Capital Carryover 1,674,173 1,674,173
Total Revenue and WCC 10,767,973 6,671,117 4,096,856
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
City Council & Mayor
Personnel Services & Benefits 2,636 1,312 1,324 49.8%
Supplies & Services 28,198 10,264 17,934 36.4%
Total Council & Mayor 30,834 11,576 19,258 37.5%
City Administrator
Personnel Services & Benefits 255,422 126,745 128,677 49.6%
Supplies & Services 51,954 19,223 32,731 37.0%
Total City Administrator 307,376 145,968 161,408 47.5%
Recorder
Personnel Services & Benefits 43,324 21,629 21,695 49.9%
Supplies & Services 15,017 6,057 8,960 40.3%
Total Recorder 58,341 27,686 30,655 47.5%
.'
III" """""'" ~... ...
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
GENERAL FUND (001)
December 31, 2006
Actual Balance Percent
Account Budget Expenditures Remaining Spent
City Attorney
Personnel Services & Benefits 124,978 58,813 66,165 47.1%
Supplies & Services 34,494 13,024 21,470 37.8%
Total City Attorney 159,472 71,837 87,635 45.0%
Finance
Personnel Services & Benefits 159,483 80,157 79,326 50.3%
Supplies & Services 76,836 32,994 43,842 42.9%
Total Finance 236,319 113,151 123,168 47.9%
Municipal Court
Personnel Services & Benefits 130,234 57,873 72,361 44.4%
Supplies & Services 27,642 13,106 14,536 47.4%
Total Municipal Court 157,876 70,979 86,897 45.0%
Non-Departmental
Services 152,835 73,669 79,166 48.2%
Interfund Transfers Out 529,223 264,612 264,611 50.0%
Total Non-Departmental 682,058 338,281 343,777 49.6%
Police
Personnel Services & Benefits 3,498,781 1,690,494 1,808,287 48.3%
Supplies & Services 909,072 462,285 446,787 50.9%
Capital Outlay 2,656 (51,511) 54,167 -1939%
Total Police 4,410,509 2,101,268 2,309,241 47.6%
..
,.." ,'. ..
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
GENERAL FUND (001)
December 31,2006
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Library
Personnel Services & Benefits 669,223 307,846 361,377 46.0%
Supplies & Services 376,549 178,832 197,717 47.5%
Total Library 1,045,772 486,678 559,094 46.5%
Parks-Leisure Services
Personnel Services & Benefits 284,101 157,526 126,575 55.4%
Supplies & Services 100,510 52,179 48,331 51.9%
Total Leisure Services 384,611 209,705 174,906 54.5%
Parks-Swimming Pool
Personnel Services & Benefits 354,884 158,816 196,068 44.8%
Supplies & Services 230,009 99,581 130,428 43.3%
Total Swimming Pool 584,893 258,397 326,496 44.2%
Parks-Administration
Personnel Services & Benefits 173,000 32,398 140,602 18.7%
Supplies & Services 82,382 43,265 39,117 52.5%
Total Administration 255,382 75,663 179,719 29.6%
Planning
Personnel Services & Benefits 409,465 211,725 197,740 51.7%
Supplies & Services 64,748 24,899 39,849 38.5%
Total Planning 474,213 236,624 237,589 49.9%
..
100.. '......1.. ....
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
GENERAL FUND (001)
December 31,2006
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Parks-Facilities Maintenance
Personnel Services & Benefits 333,284 154,198 179,086 46.3%
Supplies & Services 155,246 54,174 101,072 34.9%
Total Parks--Facilities Maint 488,530 208,372 280,158 42.7%
Total Expenditures 9,276,186 4,356,185 4,920,001 47.0%
Equity
Contingencies 803,787 803,787
Reserve for Buildings 187,000 187,000
Reserve for PERS 501,000 501 ,000
Total Equity 1,491,787 1,491,787
Total Expenditures & Equity 10,767,973 4,356,185 6,411,788
,."
;...;~ ...
REVENUE v. BUDGET
Account
Revenue
Working Capital Carryover
Total Revenue and WCC
EXPENDITURES v. BUDGET
Accou nt
Transfers Out
Contingencies
Total Expenditures & Equity
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
GENERAL OPERATING RESERVE FUND (092)
December 31, 2006
Actual Balance Percent
Budget Revenue Remaining Collected
5,000 3,945 1,055 78.9%
221,000 221,000
226,000 3,945 222,055
Actual Balance Percent
Budget Expenditures Remaining Spent
200,000 100,000 100,000 50.0%
26,000 26,000
226,000 100,000 126,000
..
.." '...''''' ....
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
TRANSIT FUND (110)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Taxes 140,000 126,241 13,759 90.2%
Intergovernmental 136,502 70,290 66,212 51.5%
Charges for Goods and Services 19,500 10,612 8,888 54.4%
Other Revenue 5,800 5,089 711 87.7%
Interfund Transfer In 27,507 13,753 13,754 50.0%
Total Revenue 329,309 225,985 103,324 68.6%
Working Capital Carryover 53,806 53,806
Total Revenue and wee 383,115 225,985 157,130
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services & Benefits 276,507 109,288 167,219 39.5%
Supplies & Services 81,990 29,626 52,364 36.1%
Interfund Transfers Out 9,000 4,500 4,500 50.0%
Total Expenditures 367,497 143,414 224,083 39.0%
Contingencies 1,018 1,018
Reserve for PERS 14,600 14,600
Total Expenditures & Equity 383,115 143,414 239,701
'It'
'.....' ...... ..
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
BUILDING FUND (123)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Permits 301,660 70,292 231,368 23.3%
Other Revenue 16,650 11,451 5,199 68.8%
Total Revenue 318,310 81,743 236,567 25.7%
Working Capital Carryover 347,171 347,171
Total Revenue and WCC 665,481 81,743 583,738
EXPENDITURES v. BUDGET
Actual Balance
Account Budget Expenditures Remaining
Personnel Services & Benefits 287,711 141,906 145,805 49.3%
Supplies & Services 49,972 12,970 37,002 26.0%
Capital Outlay 2,199 2,199 0.0%
Total Expenditures 339,882 154,876 185,006 45.6%
Contingencies 291,369 291,369
Reserve Equipment 12,400 12,400
Reserve for PERS 21,830 21,830
Total Equity 325,599 325,599
Total Expenditures & Equity 665,481 154,876 510,605
..
.'~, ....... I... 'P'
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
INVESTIGATION AND SEIZURE (132)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Interest from Investments 100 157 (57) 157.0%
Working Capital Carryover 3,500 3,500
Total Revenue and WCC 3,600 157 3,443
EXPENDITURES v. BUDGET
Account
Budget
Actual
Expenditures
Balance
Remaining
Services
3,600
3,600
0.0%
Total Expenditures & Equity
3,600 3,600
.'
.... I,,. ..
Percent
Spent
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
STATE REVENUE SHARING (135)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Interest from Investments 3,000 3,178 (178) 105.9%
Revenue from Other Agencies 160,000 160,000 0.0%
Total Revenue 163,000 3,178 159,822 1.9%
Working Capital Canyover 154,854 154,854
Total Revenue and WCC 317,854 3,178 314,676
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Services 9,000 9,000 0.0%
Capital Outlay 204,500 204,500 0.0%
Debt Service 47,043 47,043 100.0%
Interfund Transfers Out 20,000 10,000 10,000 50.0%
Total Expenditures 280,543 57,043 223,500 20.3%
Contingencies 37,311 37,311
Total Expenditures & Equity 317,854 57,043 260,811
.'
.... t...., ....
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
HOUSING REHABILITATION (137)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Other Revenue 20,000 18,159 1,841 90.8%
Non-Revenue 100,000 36,381 63,619 36.4%
Total Revenue 120,000 54,540 65,460 45.5%
Working Capital Carryover 629,998 629,998
Total Revenue and WCC 749,998 54,540 695,458
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services 9,841 4,286 5,555 43.6%
Supplies & Services 250 250 0.0%
Contingencies 739,907 739,907
Total Expenditures & Equity 749,998 4,286 745,712
..
..
.,.,.
.... I'.. ..
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
FEDERAL PROGRAMS (138)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Revenue from Other Agencies 64,051 32,094 31,957 50.1%
Interest from Investment 200 32 168
Interfund Transfers 11,000 5,500 5,500 50.0%
Total Revenue 75,251 37,626 37,625 50.0%
Working Capital Carryover 22,675 22,675
Total Revenue and WCC 97,926 37,626 60,300
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services & Benefits 81,687 34,271 47,416 42.0%
Supplies & Services 11,244 6,856 4,388 61.0%
Total Expenditures 92,931 41 ,127 51,804 44.3%
Contingencies 715 715
Reserve for PERS 4,280 4,280
Total Expenditures & Equity 97,926 41,127 56,799
."
Mi_ ....,.... 'P'"
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
CABLE FRANCHISE (139)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Licenses and Permits 16,000 4,270 11,730 26.7%
Miscellaneous Revenue 3,600 4,010 (410) 111.4%
Total Revenue 19,600 8,280 11 ,320 42.2%
Working Capital Carryover 6.385 6,385
Total Revenue and WCC 25,985 8,280 17,705
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services 3,430 1,699 1,731 49.5%
Services 18,925 9,508 9,417 50.2%
Total Expenditures 22,355 11 ,207 11,148 50.1%
Contingencies 3,630 3,630
Total Expenditures & Equity 25,985 11 ,207 14,778
.'
,-....110> ..-
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
STREET (140)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Licenses and Permits 2,000 7,771 (5,771) 388.6%
Intergovernmental Revenue 1,000,000 457,124 542,876 45.7%
Miscellaneous Revenue 25,000 19,758 5,242 79.0%
Interfund Transfers In 300,000 150,000 150,000 50.0%
Total Revenue 1,327,000 634,653 692,347 47.8%
Working Capital Carryover 511,700 511,700
Total Revenue and wec 1,838,700 634,653 1,204,047
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services & Benefits 523,843 241 ,469 282,374 46.1%
Supplies & Services 790,074 195,855 594,219 24.8%
Capital Outlay 30,200 29,000 1,200 96.0%
Interfund Transfers Out 288,000 144,000 144,000 50.0%
Total Expenditures 1,632,117 610,324 1,021,793 37.4%
Equity
Contingencies 168,407 168,407
Reserve for PERS 38,176 38,176
Total Equity 206,583 206,583
Total Expenditures & Equity 1,838,700 610,324 1,228,376
.'
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CITY of WOODBURN
ACTUAL COMPARED to BUDGET
CITY GAS TAX (169)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Interest from Investments 3,500 4,833 (1,333) 138.1 %
City Gas Tax 115,000 54,025 60,975 47.0%
Total Revenue 118,500 58,858 59,642 49.7%
WOrking Capital Canyover 175,061 175,061
Total Revenue and WCC 293,561 58,858 234,703
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Supplies & Services 7,000 7,000 0.0%
Capital Outlay 239,180 7,210 231,970 3.0%
Total Expenditures 246,180 7,210 238,970 2.9%
Conti ngencies 47,381 47,381
Total Expenditures & Equity 293,561 7,210 286,351
,..
'..... .'.. ..
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
BONDED DEBT (250)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Property Taxes 651,000 586,117 64,883 90.0%
Interest from Investments 1,000 5,103 (4,103) 510.3%
Total Revenue 652,000 591,220 60,780 90.7%
Working Capital Carryover 82,393 82,393
Total Revenue and WCC 734,393 591,220 143,173
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Labor & Benefits 1,715 849 866 49.5%
Debt Service 652,000 144,929 507,071 22.2%
Total Expenditures 653,715 145,778 507,937 22.3%
Contingency 80,678 80,678
Total Expenditures & Equity 734,393 145,778 588,615
..
........ ....
REVENUE v. BUDGET
Account
Interest from Investments
Working Capital Carryover
Total Revenue and WCC
EXPENDITURES v. BUDGET
Account
Debt Service
Contingency
Total Expenditures & Equity
Actual Balance Percent
Budget Revenue Remaining Collected
300 158 142 52.7%
5,700 5,700
6,000 158 5,842
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
BANCROFT BOND REDEMPTION (252)
December 31, 2006
Budget
Actual
Expenditures
Balance
Remaining
6,000
6,000
6,000
6,000
'It"
'....1'.. ..
Percent
Spent
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
ECONOMIC DEVELOPMENT (336)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Accou nt Budget Revenue Remaining Collected
Interest from Investments 7,000 5,219 1,781 74.6%
Working Capital Carryover 230,115 230,115
Total Revenue and wce 237,115 5,219 231,896
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Services 20,000 20,000 0.0%
Capital Outlay 50,000 50,000
Debt Service 34,082 34,081 1 100.0%
Total Expenditures 104,082 34,081 70,001 32.7%
Contingencies 133,033 133,033
Total Expenditures & Equity 237,115 34,081 203,034
,..
.... '.....1.... ..
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
REVENUE v. BUDGET
Account
State Grants
Working Capital Carryover
Total Revenue and wec
EXPENDITURES v. BUDGET
Account
Services
Total Expenditures & Equity
CDBG Grant (351)
December 31, 2006
Budget
Actual Balance Percent
Revenue Remaining Collected
6,570
(6,570)
6,570
(6,570)
Actual Balance
Budget Expenditures Remaining
4,781
(4,781)
-1.0%
4,781
(4,781)
'It"
-1.0%
Percent
Spent
;''1'-1'" ..
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
POLICE CONSTRUCTION (357)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Interest from Investments 25,000 38,646 (13,646) 154.6%
Intergovernmental 294,000 294,000 0.0%
Total Revenue 319,000 38,646 280,354 12.1%
Working Capital Carryover 3,919,355 3,919,355
Total Revenue & wce 4,238,355 38,646 4,199,709
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Labor & Benefits 5,145 5,145 0.0%
Supplies & Services 324,098 66,300 257,798 20.5%
Capital Outlay 3,825,578 2,356,838 1,468,740 61.6%
Total Expenditures 4,154,821 2,423,138 1,731,683 58.3%
Contingency 83,534 83,534
Total Expenditures & Equity 4,238,355 2,423,138 1,815,217
..
..
..
lO..., ......... !.... ...
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
GENERAL FUND CAPITAL IMPROVEMENT (358)
Decernber31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Misc Revenue 123,000 51,674 71,326 42.0%
Transfer from Funds 414,716 207,358 207,358 50.0%
Total Revenue 537,716 259,032 278,684 48.2%
Working Capital Canyover 28,458 28,458
Total Revenue & WCC 566,174 259,032 307,142
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Capital Outlay--Administration 540,322 85,354 454,968 15.8%
Contingencies 852 852
Fund Balance--Reserved, Police 10,000 10,000
Fund Balance--Reserved, Bldg 15,000 15,000
Total Equity 25,852 25,852
Total Expenditures & Equity 566,174 85,354 480,820
..
..
'It"
'....1'" ..
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
SPECIAL ASSESSMENT (360)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Miscellaneous Revenue 71,000 111,134 (40,134) 156.5%
Sale of Bonds 250,000 250,000 0.0%
Total Revenue 321,000 111,134 209,866 34.6%
Working Capital Carryover 356,225 356,225
Total Revenue and WCC 677 ,225 111,134 566,091
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Services 72,100 224 71,876 0.3%
Capital Outlay 407,385 13,727 393,658 3.4%
Total Expenditures 479,485 13,951 465,534 2.9%
Contingencies 197,740 197,740
Total Expenditures & Equity 677,225 13,951 663,274
.'
..... '......'.... ......
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
STREET/STORM DRAIN CAPITAL IMPROVEMENT (363)
REVENUE v. BUDGET
Account
Taxes
Intergovernmental Revenue
Transfer In
Reimbursement
Miscellaneous Revenue
Total Revenue
Working Capital Carryover
Total Revenue and WCC
EXPENDITURES v. BUDGET
Account
Services
Capital Outlay
Total Expenditures
Contingencies
Total Expenditures & Equity
December 31, 2006
Actual Balance Percent
Budget Revenue Remaining Collected
266,000 4,462 261,538 1.7%
567,500 567,500 0.0%
32,000 16,000 16,000 50.0%
1,065,000 1,065,000 0.0%
115,000 21,892 93,108 19.0%
2,045,500 42,354 2,003,146 2.1%
915,002 915,002
2,960,502 42,354 2,918,148
Actual Balance Percent
Budget Expenditures Remaining Spent
453,100 65,377 387,723 14.4%
2,310,035 106,550 2,203,485 4.6%
2,763,135 171,927 2,591,208 6.2%
197,367 197,367
2,960,502 171,927 2,788,575
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
PARKS/RECREATION CAPITAL IMPROVEMENT (364)
REVENUE v. BUDGET
Account
Misc Revenue
Parks SDC's
Total Revenue
Working Capital Carryover
Total Revenue and WCC
EXPENDITURES v. BUDGET
Account
Services
Capital Outlay
Transfer Out
Total Expenditures
Contingencies
Total Expenditures & Equity
Decernber31,2006
Actual Balance Percent
Budget Revenue Remaining Collected
32,000 17,610 14,390 55.0%
140,000 38,499 101,501 27.5%
172,000 56,109 115,891 32.6%
772,499 772,499
944,499 56,109 888,390
Actual Balance Percent
Budget Expenditures Remaining Spent
55,000 55,000 0.0%
40,000 40,000 0.0%
60,000 30,000 30,000 50.0%
155,000 30,000 125,000 19.4%
789,499 789,499
944,499 30,000 914,499
..
..... ........."- .....
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
TRANSPORTATION IMPACT FEE (376)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Accou nt Budget Revenue Remaining Collected
Charges for Goods and Services 600,000 365,428 234,572 60.9%
Interiund Loan Repayment 500,000 500,000 0.0%
Miscellaneous Revenue 55,000 138,911 (83,911) 252.6%
Total Revenue 1,155,000 504,339 650,661 43.7%
Working Capital Carryover 5,310,029 5,310,029
Total Revenue and WCC 6,465,029 504,339 5,960,690
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Services 300,000 516 299,484 0.2%
Capital Outlay 834,200 834,200 0.0%
Total Expenditures 1 ,134,200 516 1,133,684 0.0%
Contingencies 2,665,415 2,665,415
Reserve for Capacity 2,665,414 2,665,414
Total Equity 5,330,829 5,330,829
Total Expenditures & Equity 6,465,029 516 6,464,513
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.....,.., ..
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
STORM WATER SYSTEM DEVELOPMENT (377)
REVENUE v. BUDGET
Account
Charges for Goods and Services
Miscellaneous Revenue
Total Revenue
Working Capital Cal1)'over
Total Revenue and wec
EXPENDITURES v. BUDGET
Account
Services
Capital Outlay
Total Expenditures
Contingencies
Reserve for Capacity
Total Equity
Total Expenditures & Equity
December 31, 2006
Actual Balance Percent
Budget Revenue Remaining Collected
50,000 14,626 35,374 29.3%
20,000 22,069 (2,069) 110.3%
70,000 36,695 33,305 52.4%
970,654 970,654
1,040,654 36,695 1,003,959
Actual Balance Percent
Budget Expenditures Remaining Spent
81,000 9,030 71,970 11.1%
528,900 51,189 477,711 9.7%
609,900 60,219 549,681 9.9%
215,377 215,377
215,377 215,377
430,754 430,754
1,040,654 60,219 980,435
,..><, ......,j~. ...
REVENUE v. BUDGET
Account
Miscellaneous Revenue
Working Capital Carryover
Total Revenue and WCC
EXPENDITURES v. BUDGET
Account
Capital Outlay
Contingencies
Total Expenditures & Equity
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
PW FACILITY CONSTRUCTION (378)
December 31, 2006
Actual Balance Percent
Budget Revenue Remaining Collected
500 618 (118) 123.6%
27,889 27,889
28,389 618 27,771
Actual Balance Percent
Budget Expenditures Remaining Spent
23,389 3,582 19,807 15.3%
5,000 5,000
28,389 3,582 24,807
., I'
... I" ..
REVENUE v. BUDGET
Account
Miscellaneous Revenue
Working Capital Carryover
Total Revenue and WCC
EXPENDITURES v. BUDGET
Account
Debt Service
Total Expenditures
Contingencies
Total Expenditures & Equity
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
SEWER CAPITAL IMPROVEMENT (461)
December 31,2006
Actual Balance Percent
Budget Revenue Remaining Collected
17,254 2,121 15,133 12.3%
83,170 83,170
100,424 2,121 98,303
Actual Balance Percent
Budget Expenditures Remaining Spent
29,102 29,102 100.0%
29,102 29,102 100.0%
71,322 71,322
100,424 29,102 71,322
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...~;...... (,., ....
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
SEWER CONSTRUCTION (465)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Accou nt Budget Revenue Remaining Collected
Charges for Goods and Services 1,495,962 779,082 716,880 52.1%
Miscellaneous Revenue 30,000 18,014 11,986 60.0%
State Loan 1,115,000 1,115,000
Total Revenue 2,640,962 797,096 1 ,843,866 30.2%
Working Capital Carryover 1,206,934 1,206,934
Total Revenue and WCC 3,847,896 797,096 3,050,800
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services & Benefits 20,638 10,257 10,381 49.7%
Supplies & Services 966,500 46,757 919,743 4.8%
Capital Outlay 612,780 23,832 588,948 3.9%
Debt Service 1,774,618 919,967 854,651 51.8%
Total Expenditures 3,374,536 1,000,813 2,373,723 29.7%
Contingencies 181,235 181,235
Loan Reserve 292,125 292,125
Total Equity 473,360 473,360
Total Expenditures & Equity 3,847,896 1,000,813 2,847,083
..
..
.'
'.....'~ ...
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
WATER CONSTRUCTION (466)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Charges for Goods and Services 1,496,479 914,794 581,685 61.1%
Miscellaneous Revenue 81,000 76,922 4,078 95.0%
Total Revenue 1,577,479 991,716 585,763 62.9%
WOrking Capital Carryover 3,116,538 3,116,538
Total Revenue and WCC 4,694,017 991,716 3,702,301
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Supplies & Services 180,900 21,986 158,914 12.2%
Capital Outlay 740,550 37,204 703,346 5.0%
Debt Service 754,000 753,245 755 99.9%
Total Expenditures 1,675,450 812,435 863,015 48.5%
Contingencies 2,264,567 2,264,567
Reserve for Loan 754,000 754,000
Total Expenditures & Equity 4,694,017 812,435 3,881,582
..
..
..
"'<<' .........'.- .......
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
WATER (470)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Charges for Goods and Services 1,568,855 949,545 619,310 60.5%
Miscellaneous Revenue 56,000 44,543 11,457 79.5%
Non-Revenue 12,000 12,000
Interfund Transfers In 70,000 35.000 35,000 50.0%
Total Revenue 1,706,855 1,029,088 677,767 60.3%
Working Capital Carryover 515.748 515,748
Total Revenue and wee 2.222,603 1,029,088 1,193,515
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services & Benefits 957.100 451,524 505,576 47.2%
Supplies & Services 558,121 260,710 297,411 46.7%
Capital Outlay 86,367 9,858 76,509 11.4%
Interfund Transfers Out 338,000 169,000 169,000 50.0%
Total Expenditures 1,939,588 891,092 1.048,496 45.9%
Contingencies 232,097 232,097
Reserve for PERS 50,918 50,918
Total Equity 283.015 283,015
Total Expenditures & Equity 2,222,603 891,092 1,331,511
., I'
'.... H. ..
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
SEWER (472)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Charges for Goods and Services 2,236,053 1,158,667 1,077,386 51.8%
Fine/Forfeit 1,000 100 900 10.0%
Miscellaneous Revenue 10,000 11,414 (1,414) 114.1%
Total Revenue 2,247,053 1,170,181 1,076,872 52.1%
Working Capital Carryover 187,939 187,939
Total Revenue and WCC 2,434,992 1,170,181 1,264,811
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services & Benefits 1,004,089 483,869 520,220 48.2%
Supplies & Services 806,719 402,700 404,019 49.9%
Capital Outlay 62,000 18,536 43,464 29.9%
Interfund Transfers Out 443,000 221,500 221,500 50.0%
Total Expenditures 2,315,808 1,126,605 1,189,203 48.6%
Contingencies 39,835 39,835
Reserve for PERS 79,349 79,349
Total Equity 119,184 119,184
Total Expenditures & Equity 2,434,992 1,126,605 1,308,387
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CITY of WOODBURN
ACTUAL COMPARED to BUDGET
WATER SYSTEM DEVELOPMENT TRUST (474)
REVENUE v. BUDGET
Account
Charges for Goods and Services
Miscellaneous Revenue
Total Revenue
Working Capital Carryover
Total Revenue and wec
EXPENDITURES v. BUDGET
Account
Services
Capital Outlay
Debt Services
Total Expenditures
Contingencies
Reserve for Capacity
Total Equity
Total Expenditures & Equity
December 31, 2006
Actual Balance Percent
Budget Revenue Remaining Collected
300,000 81,562 218,438 27.2%
20,000 28,657 (8,657) 143.3%
320,000 110,219 209,781 34.4%
1,152,572 1,152,572
1,472,572 110,219 1,362,353
Actual Balance Percent
Budget Expenditures Remaining Spent
41 ,400 41,400 0.0%
211,250 211,250 0.0%
406,000 402,502 3,498 99.1%
658,650 402,502 256,148 61.1%
407,922 407,922
406,000 406,000
813,922 813,922
1,472,572 402,502 1,070,070
'It"
;.....,,,. ~
REVENUE v. BUDGET
Account
Charges for Goods and Services
Miscellaneous Revenue
Total Revenue
Working Capital Carryover
Total Revenue and WCC
EXPENDITURES v. BUDGET
Account
Services
Capital Outlay
Debt Services
Total Expenditures
Contingencies
Loan Reserve
Total Equity
Total Expenditures & Equity
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
SEWER SYSTEM DEVELOPMENT TRUST (475)
December 31. 2006
Actual Balance Percent
Budget Revenue Remaining Collected
400,000 132,223 267,777 33.1%
25,000 22,666 2,334 90.7%
425,000 154,889 270,111 36.4%
938,826 938,826
1,363,826 154,889 1,208,937
Actual Balance Percent
Budget Expenditures Remaining Spent
10,000 10,000 0.0%
75,000 75,000
591,540 238,645 352,895 40.3%
676,540 238,645 437,895 35.3%
97,576 97,576
589,710 589,710
687,286 687,286
1.363,826 238,645 1,125,181
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""~ ..... ,... ....
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
IS (568)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Miscellaneous Revenue 348,152 174,537 173,615 50.1%
Transfer from other Funds 14,000 7,000 7,000 50.0%
Sale of Goods and Services 18,000 18,000 0.0%
Total Revenue 380,152 181,537 198,615 47.8%
Working Capital Carryover 58,218 58,218
Total Revenue and WCC 438,370 181,537 256,833
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services 229,809 115,608 114,201 50.3%
Supplies & Services 145,179 96,596 48,583 66.5%
Capital Outlay 62,007 61,416 591 99.0%
Total Expenditures 436,995 273,620 163,375 62.6%
Contingencies 1,375 1,375
Total Expenditures & Equity 438,370 273,620 164,750
.."
....1'.' ...
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
CENTRAL STORES (580)
December 31, 2006
REVENUE v. BUDGET
Adual Balance Percent
Account Budget Revenue Remaining Collected
Miscellaneous Revenue 16,900 2,832 14,068 16.8%
Working Capital Canyover 7,295 7,295
Total Revenue and WCC 24,195 2,832 21,363
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Supplies & Services 21,000 7,353 13,647 35.0%
Contingencies 3,195 3,195
Total Expenditures & Equity 24,195 7,353 16,842
",.
",.. .........'.. ....
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
INSURANCE (581)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Miscellaneous Revenue 519,325 82,833 436,492 16.0%
Working Capital Carryover 155,909 155,909
Total Revenue and WCC 675,234 82,833 592,401
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services 14,275 7,168 7,107 50.2%
Supplies & Services 581 ,225 323,287 257,938 55.6%
Total Expenditures 595,500 330,455 265,045 55.5%
Contingencies 79,734 79,734
Total Expenditures & Equity 675,234 330,455 344,779
'It"
-....'"'' ...
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
TECHNICAL & ENVIRONMENTAL SERVICES (582)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Licenses and Permits 95,500 46,704 48,796 48.9%
Charges for Goods and Services 19,000 5,735 13,265 30.2%
Miscellaneous Revenue 96,007 15,436 80,571 16.1%
Interfund Transfers In 839,000 419,500 419,500 50.0%
Total Revenue 1,049,507 487,375 562,132 46.4%
Working Capital Carryover 229,469 229,469
Total Revenue and wce 1,278,976 487,375 791,601
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Engineering
Personnel Services & Benefits 709,185 296,577 412,608 41.8%
Supplies & Services 169,182 64,453 104,729 38.1%
Capital Outlay 12,900 8,768 4,132 68.0%
Total Engineering 891,267 369,798 521 ,469 41.5%
Garage
Personnel Services & Benefits 84,589 36,457 48,132 43.1%
Supplies & Services 12,068 4,564 7,504 37.8%
Capital Outlay 1,000 1,000 0.0%
Total Garage 97,657 41,021 56,636 42.0%
PW Administration
Personnel Services & Benefits 144,250 73,785 70,465 51.2%
Supplies & Services 62,107 26,394 35,713 42.5%
Total PW Administration 206,357 100,179 106,178 48.5%
Total Expenditures 1,195,281 510,998 684,283 42.8%
Equity
Contingencies 9,554 9,554
Reserve for PERS 74,141 74,141
Total Equity 83,695 0 83,695
Total Expenditures & Equity 1,278,976 510,998 767,978
..
.....- ...
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
BUILDING MAINTENANCE (583)
December 31,2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Miscellaneous Revenue 616,688 309,921 306,767 50.3%
Working Capital Canyover 21,721 21,721
Total Revenue 638,409 309,921 328,488
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Personnel Services & Benefits 282,659 126,395 156,264 44.7%
Supplies & Services 342,336 139,932 202,404 40.9%
Total Expenditures 624,995 266,327 358,668 42.6%
Contingencies 866 866
Reserve for PERS 12,548 12,548
Total Equity 13,414 13,414
Total Expenditures & Equity 638,409 266,327 372,082
.tt
..".. ...
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
EQUIPMENT REPLACEMENT (591)
December 31, 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Intergovernmental Revenue 46,800 183,779 (136,979) 392.7%
Miscellaneous Revenue 6,000 6,105 (105) 101.8%
Interfund Transfers In 179,000 89,500 89,500 50.0%
Total Revenue 231,800 279,384 (47,584) 120.5%
Working Capital Canyover 247,650 247,650
Total Revenue and WCC 479,450 279,384 200,066
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Water 160,972 55,282 105,690 34.3%
Sewer 145,012 22,618 122,394 15.6%
Street 71,558 70,754 804 98.9%
Transit 73,831 205,718 (131,887) 278.6%
Parks Maintenance 28,077 28,077 0.0%
Total Expenditures & Equity 479,450 354,372 125,078 73.9%
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CITY of WOODBURN
ACTUAL COMPARED to BUDGET
LIBRARY ENDOWMENT (690)
December 31. 2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Miscellaneous Revenue 1,000 542 458 54.2%
Working Capital Carryover 23,000 23,000
Total Revenue and WCC 24,000 542 23,458
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Contingencies 24,000 24,000
Total Expenditures & Equity 24,000 24,000
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'~".. ...
CITY of WOODBURN
ACTUAL COMPARED to BUDGET
MUSEUM ENDOWMENT (691)
December 31.2006
REVENUE v. BUDGET
Actual Balance Percent
Account Budget Revenue Remaining Collected
Miscellaneous Revenue 500 234 266 46.8%
Working Capital Carryover 10,000 10,000
Total Revenue and WCC 10,500 234 10,266
EXPENDITURES v. BUDGET
Actual Balance Percent
Account Budget Expenditures Remaining Spent
Contingencies 10,500 10,500
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CITY of WOODBURN
MID-YEAR BUDGET REVISION
January 27, 2007
The proposed revision to the 2006-07 budget adjusts Beginning Fund
Balance to actual for all funds where the variance is greater than $10,000.
For all other funds the difference is immaterial and no change is pro-
posed. The City began, 2006-07 with $354,811 more in Fund Balance than
what was anticipated in the budget. The major contributors to the
increase were the General Fund ($260,534), the SDC funds ($632,474), the
Street Fund ($103,101), the Water Fund ($104,676) and the T & E Fund
($144,204). Fund Balance in the Police Construction Fund is $1,246,782
less than budgeted, because more of the project was completed in 2005-
06 leaving less to be finished in the current year. (1 )
GENERAL FUND
Motel occupancy has taken a big jump this year. The Transient Occu-
pancy Tax is increased $20,000. (2)
Business Registration Fees for store front businesses were increased from
$35 per year to $50 per year, and a $25 fee for home occupations was
added. The revised ordinance has generated increased revenue, but not
as much as hoped for. Many of the businesses identified as potential new
business registrations turned out to be duplicate names for the same
business or concerns that are now out of business. Although Business
Registration revenue is now forecast to be 150% greater than last year's
actual ($12,000), it is expected to be $28,000 less than this year's budget
($60,000). (3)
Qwest's revenue stabilized last year, and has actually increased some
over the last 12 months. The estimate of Qwest Franchise Fees is increased
by $22,000. (4)
Based on the first quarter collections and a rate change to cover
unsorted recycleables, United Disposal Franchise Fees are increased
$8,000. (5)
After several years of decline, Willamette Broadband's revenue increased
for the second year in a row. Willamette Broadband's Franchise Fees are
increased $5,000. (6)
-1-
."
........' ...
Planning Fees rebounded this year after a dismal 2005-06. Planning Fees
are expected to exceed budget by at least $20,000. (7)
Although Pool Memberships are forecast to exceed budget by $9,000,
total Pool Revenue is expected to fall $23,000 short of the budget. The
bulk of this is because lessons are down by $28,000. The drop in lessons
revenue is most likely attributable to mis-coded revenue in prior years. The
previous pool manager was coding some Recreation revenue to the pool,
resulting in overstated Pool revenue and understated Recreation revenue.
That practice has ceased. Pool Concessions are decreased $1,000. Pool
Admissions are decreased $3,000. Pool memberships are increased
$9,000, and Pool Lessons are decreased $28,000. (8)
Traffic fines continue to lag expectations. The current estimate of traffic
fine revenue for 2006-07 is $500,000, which is $57,600 less than the budget.
(9)
Interest rates continue to climb, and the City is investing some money
through banks at rates that exceed the State Pool. Current year-end
estimates of Interest Income in the General Fund are $50,000 above the
amount budgeted. The forecast is at the conservative end of the range
of expected yields. (10)
Last year the City hired an MBA candidate as an intern to do the
analytical work and editing of the preliminary budget. Because of the
success last year, the program is continued this year. Salary and fringe
costs associated with this position is $5,200. (11)
City employees and assets are considerably less protected since the
Police moved out. An existing camera system in the building was
designed to monitor Police and Norcom offices. That system will be re-
deployed to monitor the doors and windows where employees have
frequent public contact (Finance, Court, Administration and Community
Development). In addition staff has sought proposals for silent alarms and
card/key pads at the interior doors. The received proposals include
buttons under the counters that will ring into Norcom, and pads at each
door that will require either a magnetic card or an access number to gain
entry. The cost to install the system will not exceed $2,500, and the
monthly monitoring will cost $150 for the balance of the year. (12)
Last year Oregon's Public Utility Commission (PUC) granted Northwest
Natural a 9% rate increase. The rate increase coupled with the recent
abnormally cold weather will drive the City's natural gas costs up.
-2-
'It'
....."., ..
Offsetting those influences is the fact that the Pool, the City's largest user
of natural gas, will be off line for an extra three weeks this year. The net
result is a $25,000 increase. This will be funded by a transfer from the
General Fund to the Building Maintenance Fund. (13)
While replacing the main electrical panel at the pool, other deficiencies
were discovered. Because of Building Code requirements, these situations
had to be addressed before electrical service could be restored to the
pool. Some of these repairs were addressed in the October 19, 2006
Supplemental Budget. However, the replacement of the electrical sub
panel for the pumping system has not been funded. $9,000 should be
transferred from the General Fund to the General CIP Fund, where it can
be expended. (14)
In 2005-06 the City received a grant under the State Homeland Security
Program for an upgrade to the message switch and for WEB LEDS. $20,240
of the $72,000 grant was spent last year. $51,760 should be carried for-
ward to complete those projects this year. (15)
The City has entered into a $10,000 agreement with the Woodburn School
District to provide Police officers for school events. (16)
The City has secured several law enforcement grants that add $75,313 to
the Police budget. The grants include the Meth Strike Force grant
($60,000), the Safety Belt Enforcement grant ($10,000), and the Marion
County M.A.T.T. grant ($3,040). (17)
Citizens, businesses, and clubs have made donations to the Police totaling
$1,645 that will provide for supplies for the Community Policing program.
(18)
The insurance recovery for a total Police car was $5,027. This will be
applied to replacing the vehicle. (19)
Several Police purchases are being funded by salary savings within the
Police budget. Additional office supplies needed as a result of the move
to the new facility total $3,000. $14,000 is needed to maintain the aging
fleet. A body wire is an essential investigative tool. The existing piece of
equipment no longer works. A replacement will cost $5,000. Open
positions will allow $22,000 to be transferred from salaries and fringe. (20)
The Library secured a Ready to Read grant in the amount of $3,000. This is
added to Children I s Services. (21)
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The Woodburn Youth Baseball Association has decided to discontinue
coordination and administration of the Girl's Softball program, focusing
their attention to baseball. To ensure the continuation of the Girl's
Softball, the City of Woodburn will assume the responsibility for this
program. An additional $3,360 in expenses is anticipated based on
providing Girl's Softball for a similar number of participants in 2006.
$3,360.00 in participant revenues is forecast. (22)
The Teen Program is enhanced by two grants. The City received a $7,500
grant from National Association of Police Activities League for the Wood-
burn Police Activities League programs. A $2,000 grant was received
from the Nike Go Foundation for the Woodburn PAL Adventures program,
a program aimed at keeping middle school age youth active. (23)
Three other grants benefit the Youth Sports Program. Land 0' Frost Lunch-
meats donated $6,100 toward sponsorships, and $350 has been donated
by the OSU Federal Credit Union. In addition, the City received a grant for
$8,200.00 from the National Football League / National PAL. (23)
The Teen Program supervisor's position was vacated last summer. Those
funds can be most effectively used to hire part-time people for the
Summer Day Camp ($2,257) and Adult Sports ($5,929) programs. (24)
Within the Aquatic Division $25,000 is transferred from Pool Administration,
Part-time Salaries to Recreation Swim, Part-time Salaries to provide better
program accounting. (25)
Parks and Library are being combined into one department. Accounting
for individual programs will not change. However, there will be a separate
budget for administration of the new department. That is created by
reducing the old Parks Admin and Library Admin budgets by the unspent
amounts as of January 19. Those amounts are consolidated in the new
budget. The salary savings from the consolidation will fund two purchases
that were proposed as Additional Funds Requests but were postponed
pending the consolidation: Capital is increased $11,600 for security gates
at the Library, and Supplies are increased $4,800 for foreign language
materials for the Library. The net effect of the consolidation on the
expenditure budget is zero. (26)
In Parks Maintenance Protective Clothing ($1,500) and Overtime ($3,500)
are increased to account for the response to the recent winter storm
emergency. (27)
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BUILDING FUND
Building Permit Revenue is forecast to be $75,000, which is 45% of the
original estimate. The culprit is a lack of buildable land. The reduced
level of construction can be expected to continue until more land
becomes available. In the meantime, the fund has adequate Contin-
gency to easily weather the current slow period. Building Permit Revenue
is reduced $90,160 and Contingencies are reduced the same amount.
(28)
HOUSING REHAB FUND
The City owns and is now renting the house at 175 First Street. Rental
income for the balance of this year will be $3,900. $1,900 will pay for
cleaning and utilities, and the balance ($2,000) will increase
Contingencies. (29)
CITY GAS TAX FUND
City Gas Tax is increased $5,000 to reflect current estimates of actual
collections this year. (30)
CDBG FUND
The Carol street project was expected to be completed by June 30,2006;
however, $4,781 of expenses did not occur and $6,570 of revenue was not
received until this year. When those amounts are budgeted and
accounted for, the fund will be left with no cash, and will be dormant until
the next CDBG project. (31 )
GENERAL CIP FUND
City employees and assets are considerably less protected since the
Police moved out. An existing camera system in the building was
designed to monitor Police and Norcom offices. That system will be re-
deployed to monitor the doors and windows where employees have
frequent public contact (Finance, Court, Administration and Community
Development). In addition staff has sought proposals for silent alarms and
card/key pads at the interior doors. The received proposals include
buttons under the counters that will ring into Norcom, and pads at each
door that will require either a magnetic card or an access number to gain
entry. The cost to install the system will not exceed $2,500. (12)
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In June the City of Woodburn was awarded a grant from KaBOOM! and
The Home Depot for $25,000 to purchase playground equipment for
Nelson Park. The grant award required local match of $10,000 in cash,
which was donated by the Burlingham Trust. (32)
While replacing the main electrical panel at the pool, other deficiencies
were discovered. Because of Building Code requirements, these situations
had to be addressed before electrical service could be restored to the
pool. Some of these repairs were addressed in the October 1 9, 2006
Supplemental Budget. However, the replacement of the electrical sub
panel for the pumping system has not been funded. $9,000 should be
transferred from the General Fund to the General clP Fund, where it can
be expended. (14)
SEWER CONSTRUCTION FUND & WATER CONSTRUCTION FUND
As budgeted, sewer reserves are insufficient to meet DEQ loan require-
ments. The loan documents require reserves equal to one half of the
average annual debt service or $1,110,205. Current reserves total
$881,835 ($292,125 in the Sewer Construction Fund and $589,710 in the
Sewer SDc Fund). The City has begun a rate study that will provide the
revenue necessary to cover the reserve requirements by the end of FY
2008. It would damage the City's bond rating and it's ability to borrow
future funds from DEQ, if, at the close of FY 2007, the reserves were not
adequate. Staff proposes borrowing $232,000 from the Water Construc-
tion Fund to provide the necessary reserves. The money will be deposited
in the Sewer Construction Fund, and will be repaid with interest from the
increased rates. (33)
WATER FUND
Based on collections for the first six months of the year, Water Sales is
expected to generate $89,345 more that what is budgeted. This amount
is added to Contingencies. (34)
In December the Water Division sold $4,000 worth of scrap brass. The
proceeds will be used to purchase additional inventory of pipe and
fittings. (35)
SEWER FUND
Based on collections for the first six months of the year and manage-
ment's expectations for the last six months, Sewer Revenue is expected to
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generate $24,147 more that what is budgeted. This amount is added to
Contingencies. (36)
Equipment Repair is increased $23,000 reflecting the need to rebuild the
pumps at Mill Creek Pump Station and the 1-5 Pump Station. (37)
other Services is increased $4,000 to provide for permitting the pre-
treatment required at the MacLaren facility. This also covers the cost of
semi-annual testing required by the City's NPDES permit. (38)
Fuel is increased $1,000 for emergency generator operations during the
fall and early winter. (39)
Equipment Repair is increased $3,000 for the repair of flow meters needed
for the inflow/infiltration reduction program. (40)
INSURANCE FUND
Intra-government Services in the Insurance Fund is a measure of the labor
the City Recorder spends on insurance matters. It is based on a percent-
age of salary. Salaries have increased more than anticipated when this
budget was submitted. $500 should be transferred from General Liability
Premiums to Intra-governmental Services. (41)
T & E FUND
A multi-purpose copier used for in engineering is budgeted for $2,000. This
amount is not adequate to purchase a machine with the desired features.
It is recommended that the budget be transferred to Leased Equipment,
so that an appropriate copier can be procured. (42)
Since the budget was adopted the Public Works Director has negotiated
his annual salary increase. The increase for salary and fringe benefits is
$8,900. This can be funded by a transfer from Contingencies in the T & E
Fund. (43)
BUILDING MAINTENANCE FUND
Last year Oregon's Public Utility Commission (PUC) granted Northwest
Natural a 9% rate increase. The rate increase coupled with the recent
abnormally cold weather will drive the City's natural gas costs up.
Offsetting those influences is the fact that the Pool, the City's largest user
of natural gas, will be off line for an extra three weeks this year. The net
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result is a $25,000 increase. This will be funded by a transfer from the
General Fund to the Building Maintenance Fund. (13)
Sending custodians and maintenance staff to the new Police facility has
added to the travel costs in the Building Maintenance Fund. It is recom-
mended that $800 be added to fuel. (44)
The Overtime budget for Building Maintenance has not covered actual
expenses in recent years. Increasing the Overtime budget to equal the
average usage during the last three years requires an increase of $2,723.
This would reduce Contingencies and would not affect space rental rates.
(45)
EQUIPMENT REPLACEMENT FUND
The purchase of two buses are added to the Equipment Replacement
Fund. A modified para-transit mini-van ($30,833) was budgeted last year,
but was not delivered until this year. A purpose built medium duty transit
bus ($152,946) was approved in the CIP but was inadvertently omitted
form the line item budget. The net effect on the fund is to increase
Federal Grants by $153,000, increase Capital expenditures by $136,000,
and increase Contingencies by $17,000. The adjustment to revenue
exceeds the increase to expenses, because some expense was included
in the adopted line item budget. (46)
The following table is a tabulation of the proposed budget changes by
fund:
BEGINNING RESERVES &
FUND CONTIN-
FUND No. BALANCE REVENUE EXPENSES GENCIES
General 001 260,534 190,655 221,105 230,084
Building 123 19,408 -90,160 0 -70,752
Housing Rehab 137 23,542 3,900 1,600 25,842
Street 140 103,101 103,101
City Gas Tax 169 5,000 5,000
Bonded Debt 250 20,399 20,399
CDBG 351 4,781 6,570 11,351
Police Construction 357 -1,246,782 -1,246,782
General CIP 358 21,500 21,500
Sp Assessmt 360 22,328 22,328
St/Storm CIP 363 68,940 68,940
Parks CIP 364 -32,809 -32,809
TIF 376 406,689 406,689
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Sewer CIP 461 15,329 15,329
Sewer Constr 465 16,259 232,000 248,259
Water Constr 466 -59,870 232,000 -291,870
Water 470 104,676 93,345 4,000 194,021
Sewer 472 97,031 24,147 31,000 90,178
Water SDC 474 127,114 127,114
Sewer SDC 475 131,685 131,685
IS 568 29,402 29,402
Insurance 581 58,685 500 58,185
T&E 582 144,204 8,900 135,304
Building Maint 583 30,122 25,000 28,523 26,599
Equipment Replace 591 14,349 153,000 136,000 31,349
Total 359,117 664,957 -550,303 1,574,377
The proposed revision increases Beginning Fund Balances in all funds by
$359,117. Revenue in all funds is increased by $644,957, and total
appropriations are decreased by $550,303. Contingencies in all funds are
increased $1,574,377. Contingencies in the General Fund increase
$230,084 to $1,033,871, which is 10.9% of budgeted expenditures.
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CITY of WOODBURN
MID YEAR BUDGET REVISION
2006-07
Description Account Expenditures Revenue
GENERAL FUND
Contingencies 001 901 9971 5921 260,534
Beginning Fund Balance 001 000 3081 260,534
Adjust Beginning Fund Balance to actual (1)
Contingencies 001 901 9971 5921 20,000
ToT 001 000 3133 20,000
Hotel/motel tax (2)
Contingencies 001 901 9971 5921 -28,000
Business Registration 001 000 3211 -28,000
Business registration (3)
Contingencies 001 901 9971 5921 22,000
Franchise Revenue--Qwest 001 000 3233 22,000 (4)
Qwest franchise
Contingencies 001 901 9971 5921 8,000
Franchise Revenue--United D 001 000 3234 8,000
United Disposal franchise (5)
Contingencies 001 901 9971 5921 5,000
Franchise Revenue--WiII BB 001 000 3235 5,000
Willamette BB franchise (6)
Planning Fees 001 000 3456 20,000
Contingencies 001 901 9971 5921 20,000
Planning fees (7)
Pool Concessions 001 000 3418 -1,000
Pool Admissions 001 000 3471.101 -3,000
Pool Memberships 001 000 3471.102 9,000
Pool Lessons 001 000 3471.104 -28,000
Contingencies 001 901 9971 5921 -23,000
Pool revenue (8)
Contingencies 001 901 9971 5921 -57,600
Traffic Fine Revenue 001 000 3531 -57,600
Traffic fines (9)
Conti ngencies 001 901 9971 5921 50,000
Investment Income 001 000 3611 50,000
Investment income (10)
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Description Account Expenditures Revenue
Contingencies 001 901 9971 5921 -5,200
Finance-Temporary Salaries 001 151 1511 5113 4,800
Finance-Workers' Comp 001 151 1511 5211 290
Finance-FICA 001 151 1511 5212 110
Budget intern (11)
Contingencies 001 901 9971 5921 -2,650
Transfer to Gen'l Fund CIP 001 199 9711 5811.358 2,500
Admin-Other Services 001 199 1219 5499 150
City Hall security system (12)
Contingencies 001 901 9971 5921 -25,000
Transfer to Bldg Maintenance 001 199 9711 5811.583 25,000
Natural gas (13)
Contingencies 001 901 9971 5921 -9,000
Transfer to Gen'I Fund CIP 001 199 9711 5811.358 9,000
Pool electrical panel (14)
Police-Capital Outlay 001 211 2199 5645 51,760
Federal Grants 001 000 3332 51 ,760
LEOS (15)
Police Detectives-Overtime 001 211 2131 5121 10,000
Reimbursements 001 000 3881 10,000
School District overtime (16)
Police Patrol-Overtime 001 211 2111 5121 3,040
Police Traffic-Overtime 001 211 2121 5121 11,000
Police Patrol- Protectiv Clothing 001 211 2111 5352 1,273
Police Detectives-Regular Sal 001 211 2131 5111 60,000
Grants 001 000 3341 75,313
Various grants (17)
Police Comm Police-Supplies 001 211 2161 5329 1,645
Donations-Police 001 000 3673 1,645
Donations (18)
Police Admin-Supplies 001 211 2199 5319 3,000
Police Patrol-Vehicle Repair 001 211 2111 5475 12,000
Police 001 211 2171 5475 2,000
Police Detectives-Capital 001 211 2131 5649 5,000
Police Traffic-Salaries 001 211 21215111 -10,000
Police Traffic-Fringe 001 211 2121 5213 -2,200
Police Detectives-Salaries 001 211 2131 5111 -8,000
Police Detectives-Benefits 001 211 2131 5213 -1,800
Transfer from labor & fringe (20)
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Description Account Expenditures Revenue
Police Detectives-Capital 001 211 2131 5649 5,027
Insurance Recovery 001 000 3631 5,027
Totaled vehicle (19)
Library-Children-Prog Supplies 001 311 3111 5347 3,000
State Grants 001 000 3341 3,000
Ready to Read grant (21)
Youth Sports Revenue 001 000 3473.101 3,360
Parks Ree-Part Time Salaries 001 421 7421 5112 1,050
Parks Ree-Workers' Comp 001 421 7421 5211 50
Parks Ree-FICA 001 421 7421 5212 100
Parks Ree-Other Services 001 421 7421 5419 660
Parks Ree-Youth Supplies 001 421 7421 5329.401 1.500
Girls' softball (22)
PAL Grant 001 000 3671 .102 7,500
Nike Go Grant 001 000 3671.103 2,000
OSU Credit Union Grant 001 000 3671.104 350
Land 0 Frost Grant 001 000 3671.105 6.100
NFL Grant 001 000 3671.106 8,200
Parks Ree-Clothing 001 421 7421 5324 6,450
Parks Ree-Youth Supplies 001 421 7421 5329.401 8,200
Parks Ree-Part Time Salaries 001 421 7423 5112 2,000
Parks Ree-Part Time Salaries 001 421 7423 5112 6,000
Parks Ree-Wokers' Comp 001 421 7423 5211 120
Parks Ree-FICA 001 421 7423 5212 480
Parks Ree-Retirement 001 421 7423 5214 480
Parks Ree-Youth Supplies 001 421 7423 5329.401 420
Additional Parks Rec revenue and costs (23)
Parks Ree-Regular Salaries 001 421 7421 5111 -4,915
Parks Ree-Regular Salaries 001 421 74225111 -1,966
Parks Ree-Regular Salaries 001 421 7424 5111 -294
Parks Ree-Regular Salaries 001 421 7425 5111 -1,011
Parks Ree-Part time Salaries 001 421 7424 5112 2,257
Parks Ree-Part time Salaries 001 421 7422 5112 5,929
Elimination of position (24)
Library Admin-Labor & Fringe 001 311 3199 1 XX-2XX -105,637
Library Admin-Supplies & Serv 001 311 3199 3XX-4XX -141,420
Parks Admin-Labor & Fringe 001 491 7429 1 XX-2XX -121,227
Parks Admin-Supplies & Serv 001 491 7429 3XX-4XX -35,634
Community Services-Labor & F 001 499 7991 1XX-2XX 210,464
Community Services-Supplies/S 001 499 7991 3XX-4XX 177,054
Library Admin-Capital Equip 001 311 3199 5622.016 11,600
Library Admin-Foreign Lang 001 311 3199 5343 4.800
Create Community Services Department (26)
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Description Account Expenditures Revenue
Parks Pool-Part Time Salaries 001 431 7419 5112 -25,000
Parks Pool-Part Time Salaries 001 431 74145112 25,000
Allign salaries to actual (25)
PW Maint-Protective Clothing 001 631 7611 5352 1,500
PW Maint-Overtime 001 631 7611 5121 3,500
Contingency 001 901 9971 5921 -5,000
Winter storm response (27)
BUILDING FUND
Contingencies 123 901 9971 5921 19,408
Beginning Fund Balance 123 000 3081 19,408
Adjust Beginning Fund Balance to actual (1)
Contingencies 123 901 9971 5921 -90,160
Building Permit Revenue 123 000 3221.101 -90,160
Bldg permit revenue (28)
HOUSING REHAB FUND
Contingencies 137 901 9971 5921 23,542
Beginning Fund Balance 137 000 3081 23,542
Adjust Beginning Fund Balance to actual (1)
Rental Income 137 000 3491 3,900
Comm Dev Housing-Other Supp 137 531 5911 5329 500
Comm Dev Housing-Water/Sew 137 531 5911 5452 300
Comm Dev Housing-Electricity 137 531 5911 5453 600
Comm Dev Housing-Other SelV 137 531 5911 5479 500
Contingencies 137 901 9971 5921 2,000
Rental property (29)
STREET FUND
Contingencies 140 901 9971 5921 103,101
Beginning Fund Balance 140 000 3081 103,101
Adjust Beginning Fund Balance to actual (1)
CITY GAS TAX FUND
Contingencies 169 901 9971 5921 5,000
City Gas Tax 169 000 3171 5,000
City gas tax (30)
BONDED DEBT
Contingencies 250 901 9971 5921 20,399
Beginning Fund Balance 250 000 3081 20,399
Adjust Beginning Fund Balance to actual (1 )
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Description Account Expenditures Revenue
CDBG FUND
Admin-Pro Services-Mgnt 351 121 1211 5413 11,351
State Grants 351 000 3341 6,570
Beginning Fund Balance 351 000 3081 4,781
Carry over from 2006 (31)
POLICE CONSTRUCTION
Admin-Engineering and Arch 357 121 9511 5411 -50,000
Admin-Capital Admin Bldg 357 121 9531 5621 -1,196,782
Beginning Fund Balance 357 000 3081 -1,246,782
Adjust Beginning Fund Balance to actual (1)
GENERAL CIP FUND
Admin-Admin Building 358 121 9531 5621.015 2,500
Transfer from General Fund 358 000 3971.001 2,500
City Hall security system (12)
Admin-Athletic Fields 358 121 9531 5637 10,000
Other Grants 358 000 3671 10,000
Kaboom grant for playground (32)
Admin-Park Buildings 358 121 9531 5623.002 9,000
Transfer from General Fund 358 000 3971.001 9,000
Pool electrical panel (14)
SPECIAL ASSESSMENT FUND
Contingencies 360 901 9971 5921 22,328
Beginning Fund Balance 360 000 3081 22,328
Adjust Beginning Fund Balance to actual (1)
STREET/STORM CIP FUND
Contingencies 363 901 9971 5921 68,940
Beginning Fund Balance 363 000 3081 68,940
Adjust Beginning Fund Balance to actual (1)
PARKS CIP FUND
Contingencies 364 901 9971 5921 -32,809
Beginning Fund Balance 364 000 3081 -32,809
Adjust Beginning Fund Balance to actual (1)
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Description Account Expenditures Revenue
TRAFFIC IMPACT FEE FUND
Contingencies 376 901 9971 5921 406,689
Beginning Fund Balance 376 000 3081 406,689
Adjust Beginning Fund Balance to actual (1)
SEWER CIP FUND
Contingencies 461 901 9971 5921 15,329
Beginning Fund Balance 461 000 3081 15,329
Adjust Beginning Fund Balance to actual (1)
SEWER CONSTRUCTION FUND
Contingencies 465 901 9971 5921 16,259
Beginning Fund Balance 465 000 3081 16,259
Adjust Beginning Fund Balance to actual (1)
Loan from Water Construc Fund 465 000 3811.466 232,000
Reserve for DEQ Loan 465 901 9971 5981.007 232,000
Reserve for DEQ loans (33)
WATER CONSTRUCTION FUND
Contingencies 466 901 9971 5921 -59,870
Beginning Fund Balance 466 000 3081 -59,870
Adjust Beginning Fund Balance to actual (1)
Loan to Sewer Construct Fund 466 611 8111 5714 232,000
Contingencies 466 901 9971 5921 -232,000
Loan to Sewer Construe Fund (33)
WATER FUND
Contingencies 470 901 9971 5921 104,676
Beginning Fund Balance 470 000 3081 104,676
Adjust Beginning Fund Balance to actual (1)
Contingencies 470 901 9971 5921 89,345
Water Sales Revenue 470 000 3434.101 89,345
Adjust to actual (34)
Sale of Surplus 470 000 3691 4,000
PW 470 611 6411 5379.004 4,000
Sale of surplus brass parts (35)
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Description Account Expenditures Revenue
SEWER FUND
Contingencies 472 901 9971 5921 97,031
Beginning Fund Balance 472 000 3081 97,031
Adjust Beginning Fund Balance to actual (1)
Contingencies 472 901 9971 5921 24,147
Sewer Revenue 472 000 3435.101 24,147
Adjust ot actual (36)
PW Sewer-Equipment Repair 472 621 6511 5471 23,000
Contingnecies 472 901 9971 5921 -23,000
Pump rebuilds (37)
PW Sewer-Other Services 472 621 6511 5499 4,000
Contingencies 472 901 9971 5921 -4,000
Additional pennits & testing (38)
PW Sewer-Fuel 472 621 6511 5323 1,000
Contingencies 472 901 9971 5921 -1,000
Emergency fuel for generator (39)
PW Sewer-Equipment Repair 472 621 6521 5471 3,000
Contingencies 472 901 9971 5921 -3,000
Flow meter repair (40)
WATER SDC FUND
Contingencies 474 901 9971 5921 127,114
Beginning Fund Balance 474 000 3081 127,114 (1)
Adjust Beginning Fund Balance to actual
SEWER SDC FUND
Contingencies 475 901 9971 5921 131,685
Beginning Fund Balance 475 000 3081 131,685
Adjust Beginning Fund Balance to actual (1)
IS FUND
Contingencies 568 901 9971 5921 29,402
Beginning Fund Balance 568 000 3081 29,402
Adjust Beginning Fund Balance to actual (1 )
INSURANCE FUND
Contingencies 582 901 9971 5921 58,685
Beginning Fund Balance 582 000 3081 58,685
Adjust Beginning Fund Balance to actual (1 )
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Description Account Expenditures
Recorder-I ntragovemmental 581 131 1611 5199 500
Recorder- Gen'l Liability 581 131 1611 5465 -500
Increase Intragovemmental (41)
T & E FUND
Contingencies 582 901 9971 5921 144,204
Beginning Fund Balance 582 000 3081 144,204
Adjust Beginning Fund Balance to actual (1)
PW Eng-Capital Office Equip 582 651 9511 5641 -2,000
PW Eng-Lease Equip 582 651 9511 5445 2,000
Large format copier (42)
PW Admin-Regular Salaries 582 691 69995111 6,530
PW Admin-Medical Insurance 582 691 6999 5213 1,880
PW Admin-Retirement 582 691 6999 5214 490
Contingencies -8,900
PW Director Salary (43)
BUILDING MAINTENANCE FUND
Contingencies 583 901 9971 5921 30,122
Beginning Fund Balance 583 000 3081 30,122
Adjust Beginning Fund Balance to actual (1)
Transfer from General Fund 583 000 3971.001 25,000
PW Maint-Natural Gas 583 631 1911 5451 25,000
Natural Gas (13)
PW Maint-Fuel 583 631 1911 5323 800
Contingencies 583 901 9971 5921 -800
Travel to and from Police (44)
PW Maint-Overtine 583 631 1911 5121 2,723
Contingencies 583 901 9971 5921 -2,723
Actual OfT in recent years. (45)
EQUIPMENT REPLACEMENT
Contingencies 591 901 9971 5921 14,349
Beginning Fund Balance 591 000 3081 14,349
Adjust Beginning Fund Balance to actual (1)
Federal Grants 591 000 3332 153,000
PW Transit-Buses 591 671 9211 5649 136,000
Contingencies 591 901 9971 5921 17,000
Bus purchases (46)
Grand Total 1,024,074 1,024,074
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CITY of WOODBURN
REVENUE PROJECTIONS-GENERAL FUND
2006~7 and 2007 ~8
January 9, 2007
03~4 04~5 05~6 06/07 06/07 06/07 07/08
Actual Actual Actual Budget to 12/31 Est Est
3081 BFB 1,674,173
3111 Property Taxes 5,232,353 5,669,830 5,964,708 6,360,500 5,728,493 6,360,500 6,742,130
3133 ToT 227,828 210,492 217,962 200,000 115,810 220,000 215,000
Sub Taxes 5,460,181 5,880,322 6,182,670 6,560,500 5,844,303 6,580,500 6,957,130
3211 Business Lie 19,030 19,120 24,175 60,000 12,800 32,000 32,000
3219 Other Lie 3,670 4,049 5,142 3,000 1,302 2,500 3,000
3231 PGE Franc 410,233 420,560 430,126 443,000 443,000 451,860
3232 NW Nat'l 113,782 80,777 194,120 156,000 6,693 156,000 159,120
3233 Qwest 106,428 76,516 95,848 78,000 26,400 100,000 102,000
3234 United Dispos 88,574 87,548 102,149 102,000 32,051 110,000 114,000
3235 WillSS 46,407 62,502 65,390 60,000 17,079 65,000 66,300
3236 W Ambulance 11 ,085 13,307 11,483 12,000 5,742 11 ,480 12,000
3237 Gervais Tel 3,587 5,056 11 ,928 3,000 1,679 3,200 3,500
Sub Licenses 802,796 769,435 940,361 917,000 103,746 923,180 943,780
3332 Fed Grants 4,526 2,400 8,200
3333 Fed Grants-Indi 8,019
3341 State Grants 69,334 45,330 39,103 8,911
3362 5t Liquor 233,579 208,209 253,056 218,000 77,817 220,000 224,400
3363 St Cigarette 39,006 37,328 40,805 35,000 11,457 36,000 36,720
3365 Regional Library 48,088 61,137 41 ,320 54,000 28,420 54,000 55,000
Other Grants 28,964 112,609 67,326 (12,051 )
Sub Inter-gov'tal 426,990 469,139 444,010 315,200 114,554 310,000 316,119
3415 Sale of Doc 3,428 4,717 7,925 5,000 1,418 4,000 4,000
3416 Lien Search 15,980 12,610 22,874 25,000 15,640 28,000 30,000
3417 Resale-Pool 4,255 4,656 4,574 5,000 2,148 4,000 4,000
3418 Concessions 22,294 21,956 21,664 25,000 11,090 24,000 24,000
3451 T & E Dev 23,746 23,678 37,435 20,000 9,707 20,000 20,000 diJ
3456 Plan Fee 119,574 156,563 74,479 70,000 62,443 ;00;000 q4 1~0 t15;
3471 101 Pool Admission 66,563 75,122 75,280 78,000 35,657 75,000 75,000
3471 102 Pool Membership 34,426 37,426 27,030 30,000 12,264 39,000 40,000
3471 103 Pool Rental 10,057 14,490 10,564 8,000 3,484 7,000 7,000
3471 104 Pool Lessons 56,183 51,704 52,958 63,000 16,657 35,000 40,000
3472 Rural Readers 5,878 4,834 4,400 4,000 1,635 4,000 4,000
3473 104 Rae Program 63,950 82,592 79,978 122,000 98,997 125,000 125,000
3473 106 Sponsorship 12,602 3,935 5,400
3474 Event Admission 2,834 (40) 750 77
Sub Sales 441,770 494,243 425,311 455,000 271,217 465,000 478,000
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03-0" 04-05 05-08 06107 06107 06/07 07/08
Actual Actual Actual Budget to 12/31 Est Est
3531 Court Fines 199,727 289,155 524,080 557,600 254,580 481,000 500,000
3532 Towing Fines 64,818 69,300 79,840 89,000 40,050 81,000 85,000
3533 Alarm Fees 2,415 2,100 1,515 1,000 930 2,000 2,000
3536 Library Fines 10,393 7,646 9,702 10,000 5,452 11,000 11,000
Sub Fines 277,353 368,201 615,137 657,600 301,012 575,000 598,000
3611 Interest on Invest 23,585 46,496 93,567 75,000 46,475 125,000 120,000
3625 Facilities Rental 8,303 20,630 23,010 16,000 2,005 4,000
3672 Gates Grant 2,582
3671 Donations Parks 7,600 4,795 7,500 2,000 2,000
3673 Donations Police 1,600 3,938 1,100 1,000 145 1,000
3675 Donations Library 783 491 421 55
3691 Sale of Property 7,261 201,914
3692 Copies
3695 Lost Book Rev 2,276 3,909 1,860 2,000 1,012 2,000 2,000
3698 Cash long/short (978) (346) (416) (182 )
3699 Other Misc Rev 90,044 53,743 42,747 36,500 25,714 40,000 40,000
Sub Misc Rev 135,795 140,917 371,703 130,500 77,224 174,000 162,000
3881 Reimbursement 3,833 12,969 17,105 58,000 11,175 58,000 58,000
TOTAL REV 7,548,718 8,135,226 8,996,297 10,767,973 6,723,231 9,085,680 9,513,029
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City of Woodburn
2007 -08 Budget Policies
GENERAL GUIDELINES
1 . The City budget will support City Council goals and priorities and the long-range
needs of the community.
2. The City will prepare a program budget that will focus decision-making on
results. use well defined measures. and emphasizing accomplishments.
3. The City will charge user fees to the direct beneficiaries of City services to
recover the full cost of providing that service. Fees will be reviewed annually to
recover all appropriate costs.
4. One-time revenue will be used only for one-time expenditures.
5. The City will routinely evaluate its service delivery system to maximize efficiency
and effectiveness.
REVENUE GUIDELINES
6. Revenue forecasts will be realistic. and will be subject to revision throughout the
year.
EXPENDITURE GUIDELINES
7. Each department will prepare a Baseline budget that reflects the current level
of service exclusive of anyone-time costs included in the current budget. 2006-
07 Baseline budgets for Supplies and Services shall not exceed those approved
by the City Council for 2005-06. adjusted to remove one-time costs. Baseline
budgets in these objects may be adjusted by the City Administrator to account
for increases in costs for insurances or internal services rates.
8. With the exception of overtime pay and temporary help accounts. which shall
be developed by the departments with the advice and approval of the City
Administrator. Personnel Services and Benefits cost calculations will be provided
by Administration. and will be used as provided. Administration shall also
provide estimates for costs including insurances and internal service rates. These
amounts shall not be altered by departments.
9. If required by the City Administrator. each department will provide at least one
reduced service level option for each program under its control. Such options
shall reduce. at a minimum, a full activity or project within the purview of the
program of which it is part. Decrease options shall identify all cost savings
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resulting from the reduction proposal, affect on revenues, if any, and
anticipated quantifiable effects on the provision of services.
10. Requested changes to the Baseline budget will be clearly identified, by
program, as an Additional Funds Request. Additional Funds Requests will be
evaluated by the City Administrator and presented to the Budget Committee
for consideration and recommendation to the City Council.
11. Priority in evaluating additional funds requests will be given to those proposals
that:
a. are, and will continue to be, self-funding from external sources or are
funded through realignment of the existing department budget:
b. directly serve to satisfy one or more Council goals:
c. will demonstrably reduce the existing costs of staffing, maintenance, and
operation through efficiencies or cost avoidance: and
d. are necessary to maintain the City's existing investment in facilities and
capital plant.
12. General Fund support of street maintenance will be $200,000.
13. Contingency in the General Fund will be set at 10% of the operating budget.
14. The City will encumber funds based on signed purchase orders or executed
contracts.
15. No positions will be added and no capital items will be purchased without the
prior approval of either the Budget Committee or the Council.
16. The City will allocate indirect and administrative costs to funds and departments
based on the benefits received as measured by the prior year's actual labor
distribution.
17. Budget reductions in response to limited revenue will reflect strategic decisions
about the community's needs. Reductions will not be applied uniformly across
the board.
18. Expenditures will be evaluated at mid-year, in light of revised revenue
projections, and adjusted upward, or downward, accordingly.
CAPITAL IMPROVEMENT GUIDELINES
19. The Six-Year Capital Improvement Program will be adopted as part of the
budget and updated annually. It will include all projects anticipated to be
initiated and/or delivered in the six-year planning period. The Six-Year CIP will be
2006-2007 Budget Policies
Page 2 of 3
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segregated from the operating budget and will include information by project:
a. Name
b. Estimated cost
c. Timing of delivery
d. Funding sources, if known
e. Location maps for the first two years projects
20. The Capital Projects fund budgets will reflect the first annual element of the CIP.
For FY 2005-06, monies shall be included in these budgets in amounts estimated
to be expended by June 30,2006. For projects that are anticipated to
commence in FY 2005-06 and be completed in 2006-07, or later, monies shall be
budgeted in each fiscal year of the projects' duration in amounts anticipated to
be spent during each of these fiscal years.
21. Funds shall be budgeted to support the City's share of the cost of paving one
unpaved street in 2006-07.
22. Capital projects will be constructed only when analysis of operations of the
asset clearly demonstrates it can be operated within projected resources.
URBAN RENEWAL BUDGET
23. A separate budget will be developed for the Urban Renewal Agency, which will
include, as appropriate, operating and capital budgets for 2006-07 and a six-
year capital plan.
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CITY OF WOODBURN
2007 -08 Budget Calendar
February 5 Budget packets distributed to managers
February 16 .. .
end of the day)
{Departments must submit forms to Finance by the
o Department Mission Statements and Objectives (Form A)
o 2006-07 Increased Service Level Options Status (Form B)
(Departments must submit forms to Finance by
o Expenditure/Revenue Preparation Worksheets (Greenbar)
o Overtime/Temporary Labor Worksheets
March 6 (Tuesday) First WorkshoD
./ Mission Statements and Objectives; and
./ 2006-07 Increased Service Level Options Status Update.
March 9
(Departments must submit forms to Finance by
the end of the day)
o
o
Additional Funds Requests (Form C)
New Position/Position Upgrade Requests (Form D) - the accompanying
worksheets must be submitted to Mary by February 28th
Capital Outlay Requests (Form E)
o
March 30
(Departments must submit forms to Finance by
o
o
Capital Improvement Projects (Form F)
Capital Improvement Programs (Form G)
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2007-08 Budget Calendar
Page r of 2
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April 7 (Saturday) Second Workshop
./ Baseline Budgets; and
./ Increased Service Level Options (Additional Funds Requests, New
Position/Position Upgrade Requests, and Capital Outlay Requests).
April 1 0 Hold open for optional workshop if needed
April 21 (Saturday) Third Workshop
./ Review and prioritize the CIP.
April 25 Hold open for optional workshop if needed
May 19 (Saturday) Budaet Hearina
./ Review completed draft; and
./ Adopt budget (with amendments, if necessary).
2007-08 Budget Calendar
Page 2 of 2
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