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Agenda - 01/26/2009CITY OF WOODBURN KATHRYNFIGLEY,MAYOR DICK PUGH, COUNCILOR WARD ~ J. MEl $CHMIDT, COUNCILOR WARD II CITY C O U N C 1 L AG EN DA PETER MCCALLUM, COUNCILOR WARD III JAMES COX, COUNCILOR WARD IV FRANK LONERGAN, COUNCILOR WARD V p .IANUARY 26, ZOO 7 ~' 7.00 P.M. KRISTEN BERKEY, COUNCILOR WARD V~ CITY HALL COUNCIL CHAMBERS - Z7O MONTGOMERY STREET 1. CALL TO ORDER AND FLAG SALUTE 2. ROLL CALL 3. ANNOUNCEMENTS AND APPOINTMENTS Announcements: None Appointments: None 4. PROCLAMATIONS/PRESENTATIONS Proclamations: None Presentations: A. Oregon Department of Transportation B. Auditors 5. COMMITTEE REPORTS None 6. COMMUNICATIONS None. 7. BUSINESS FROM THE PUBLIC -This allows the public to introduce items for Council consideration not already scheduled on fhe agenda. "HAUYA lY1L('YI)YeLCS ~ISt~pnlULeS t7AYQ aquQ~~G{S reYS0Y1G1S gY1e n0 (7ab~an Ing~es~ rrevio acueri)o. Comuniquese a~ 15031980-~ ,x.85... January 26, 2009 Council Agenda Page i 8. CONSENT AGENDA - Items listed on the consent agenda are considered routine and may be enacted by one motion. Any item may be removed for discussion at the request of a Council member. A. Woodburn City Council Minutes of December 8, 2008 1 Recommended Action: Approve the minutes. B. Special Meeting Minutes and Executive Session Minutes of 11 January 5, 2009 Recommended Action: Approve the minutes. C. Woodburn City Council Minutes of January 12, 2009 13 Recommended Action: Approve the minutes. D. Audit Reports 24 Recommended Action: Accept the Reports. E. Park and Recreation Minutes of January 13, 2009 163 Recommended Action: Approve the minutes. F. Library Minutes of January 14, 2009 166 Recommended Action: Approve the minutes. G. Planning Commission Minutes of January 8, 2009 171 Recommended Action: Approve the minutes. H. Planning Project Tracking Sheet 175 Recommended Action: Accept the Report. I. Building Activity for December 2008 178 Recommended Action: Accept the Report. J. December, 2008 Claims 179 Recommended Action: Accept the Report. 9. TABLED BUSINESS None. January 26, 2009 Council Agenda Page ii 10. PUBLIC HEARINGS A. Hearing to Consider a Supplemental Budget 184 11. GENERAL BUSINESS -Members of the public wishing to comment on items of general business must complete and submit a speaker's card to the City Recorder prior to commencing this portion of the Council's agenda. Comment time may be limited by Mayoral prerogative. A. Council Bill No. 2758 - An Ordinance vacating a portion of a 201 triangular permanent easement on 1274 5th Street, and declaring an emergency. Recommended Action: Adopt the Ordinance (second reading). B. Council Bill No. 2762 - 2008-09 Supplemental Budget 206 Recommended Action: Adopt the Ordinance. C. Acceptance of Warranty Deed for Public Right-of-Way 216 Recommended Action: Accept the Warranty Deed for Public Right-of-Way granted by St. Luke Catholic Church of Woodburn in Oregon. D. Liquor License Change of Ownership Full On-Premises Sales 221 Recommended Action: Approve the Change of Ownership Application for The Restaurant at the Estates. E. Transient Occupancy Tax Grant Funds 224 Recommended Action: It is recommended that the City Council authorize the City Administrator to draft a resolution to transfer general fund contingency funds to the TOT appropriation line item for the remaining 2007-08 TOT grant balance previously approved by the City Council. 12. PLANNING COMMISSION OR ADMINISTRATIVE LAND USE ACTIONS -These are Planning Commission or Administrative Land Use actions that may be called up by the City Council. None January 26, 2009 Council Agenda Page iii 13. CITY ADMINISTRATOR'S REPORT 14. MAYOR AND COUNCIL REPORTS 15. 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) 16. ADJOURNMENT January 26, 2009 Council Agenda Page iv CITY OF WOODBURN CITY COUNCIL SPEAKER CARD Members of the public wishing to comment on items of general business must complete and submit a speaker's card to the City Recorder prior fo commencing this portion of the Council's agenda. Comment Time may be limited by Mayoral prero'"gative. j'~'~'''~~ l NAME: L~~C3y~'. ~ b.~` ~~./C..~'~ ~ + g PHONE #: SD j ~~~'~7 ` ~~O ADDRESS: AGENDA DATE: ~~ ~ AGENDA ITEM #: COMMENTS: I 7 FOR OFFICE USE ONLY: Follow-up: ~ ~ M +~ `~ A ..~.:~'-'~`~ ^ ~ Jn1 .~u.'.y.~FME~i1Mr. r... +d.rv..•sywlj~ 1111~adbu rn Int~r~hange . 1 ~~~ V ~f ,14 n. . ,d ,.t -~:f~n •r .•119«;:c.-e~~a ~_ X11 _ : ~a ~. Park ~ R i ct~ ~~~r~re~n R~. _:. ~R 214 _ ~` p'' ~iT+y' }} F ~~~ Y ~'4 ,~ ~~ _..7~ !; i gyp, r y r . - ... ,. ...~.,~ .. ....•-............. ~. " ~ ~ .i ~ :r ~ < i N.i! T l ~ ~' f ~pUr ` P6 ~' '. Br~u f~tc~n may -- ~ ~ . --a~ ::~ .'ark ~~~: ~ ~.~5~~ ~.~ d~ ) ~..._- .. r. . .,, ~( J~~ r•t G ~ ~~~.~ : ~ ~ _ ~tv . ~ ~ -~ .., ..~, , ..~ ,: 1 ~* ' ,. z . .. ~~ ~ ~~ L.J, I Y ' Y. ~~~ x ,~'~ ~: ,~ V rr d~,idk ~,Y~F R. B , x .SWr~"'y_._ '" i .. ,. •' ,. ,.;; .,. ,. ,.,, , 4 4,~ s, _,,,13~""", 1~ •,~. a: :~ .- ~ IIu~ `~.~.,~.. apt. ° •y` ~~ '~i~ Broughton ; Park Avs. ~ ~ `~A 4 way y~Y'' V , ~ ;~ ~,~e1 tiWtr.I 3~.~-r hn __ rt ~ tf ~,.h't~ ~ t/l bthcW~c ;,~ {ti t ~ _ , ... ~... ~ , _.. ._... ~ e . F _._... J ~'` ...-oi'A.e~ i. ~. I' ffC +:.~ :.~ I+c lei e.r 1 j~y~~ '~.J~d4 ,~1 Y \:J ~, AA ~T` -. }~^~Y ~~~f M +~- ^~k; ~. ~ L hr. ~ ~Ir'V 17~p ~~y,d)8. ~~ >{L ~. // . 4 a r ~' ~ h ' ~ ~ ~~ ~ ~ ti,' f~ ^'~~ r .~ ~k!-J' ., ~-.~ .. a ~'nlr - ;~ k ~..~...~n 4r- '~ Fj, ^--t Exhibit B Woodburn Service Collector and Access Streets See Figure 7-2, Street Design Standards City of Woodburn Transportation System Plan Update, January 2005 SERVICE ,,.,~~, COLLECTOR ~~ STREET'' ACCESS STREET/ COMMERCIAL STREET WITIi PARKING BOTH SAES Approximate Evergreen Rd. Alignment See Figure 3, Interchange Improvements, Widen North Woodburn Interchange Project Revised Environmental Assessment, November 2006 Exhibit C Approximate Evergreen Rd. and Access Rd. Alignment from Figure 3, Interchange Improvements, Widen North Woodburn Interchange Project Revised Environmental ,,~ ~ ~ wt~• :. }~ L Country Club Court ~ fir" i'~ _ .~ t AC ~~ "_ .~~ ~j '~'~' ~ ~2oa _ -'.~ '~~ ~- ~-2w-12AC •- ~ ~ ~t - 4302 - ~ ' ~1 r .. s-zw- ~ 2aC 2 . = ~ ~ a, A':' s,1 4 .,- ~ +t! •. 4; '~~ Yt~ - 43C3 ~ Centerline of ~~# '~ ~ i ~ ~ t " ~ 9-2W-1 2AC i~'~ Evergreen Rd. ~~ ,~ ~ . } " Alignment ,. r, t... ,: , ~y .~.~ - - • . r ~'r -`4301 C S2CC 1 r ~^ ~ , ~ ~ Centerline of - 1~ ~~; 5-2W-12AC' y y . ~y0 , ~ ~ lccess Rd. ~ - a ~; ' i ,. 'E -~•' ~~ ~' 5100 ~' t.~ ~ ~ ~` ~' -:' jai' ~ _ ~ ~+• ~ ~ 5-2W-1 E `' . ~ Access Rosd -~~n . ~a~' ~ 5 /w- t ~ ~ C~ - ~ a900 Y _ x I -ZW-12AC t s '. Park and Ride Facility ~ 5000 ` ~{, ~ ~2W-12AC ~ , 46C6 ' ~ 4500 ~ ~e ' - _ _ .a - ~ 5-2W-12AC 5~2W- '~ ~ ~ 52C~ Evergreen Road P . s-zw-1 za,c ~ ~ ~i OreEOn 214 ~ -------~, ~ + '` i ;t ~`'~ F Vic- -ir ~#~r` - ~- ,~ ~ ~~ ~ \~~ ,~ =~M ~ ~ ~ .fin ; - ~~ a ~ ~ ~ ~ -~ -- - - ' - Utility Easement ~ ~ , GRAPHIC SCALE ; ^, __, --, ~ _ -x, - r NORTH ~ ACCESS ROAD WOODBURN TRANSIT FACILITY FIGURE 1 1/26/09 l '~' w U V Q H ~ N Q ~O o: NOTE ALL STALLS STANDARD (9'X20') 154 STD (INCLUDES FUTURE PLUG-IN STALLS) 5 ADA 1 VAN ADA BUS ONLY ONE WAY.• SOUTH v r•" """"""'-' ~-- ---- .-•-.. __, _,. ~` ACCESS ROAD M• • .~. _____.___._.__..__ r o t TREE PLATFORM ~-7 ~~ BICYCLE 23 STALLS CUT-OUT SHELTER PARKING IS -N-hID - ---- -.~- -~- 1 ACCESSIBLE 5 ACCESSIBLE f, 23 STALLS VAN STALL STALLS PLANTER _ 13 STALLS 6 STALLS f ~ ' ISLANDS ~----~-------._-----Q---__.. rn ( ~ 24 STALLS 27 STALLS ~ ) _ _ '~ Z -' /~FUTURE 4 ti j SLOPE UNE '~ -~- '- - _ _ ARBLIC / PLUG-IN ~ o _ L l ''STALLS _ 26 STALLS ~51GN FUTURE CURB '~~..~ -~~ LOCA ON --~~~._ \ '-'- -~ -- -OR 214- EXISTING CURB ' S Ot Otak P!oject: 14192 exniac o Right of Way to be Transferred to " City of Woodburn .,. ~~: ~f: ~._; £ ~• ~~ ~: H, ~..~ ,~iy J 1 • ~ ^~ ~> .1< ~ ~. -zw-t2AC ~" ~ :1 ,. ` ~ 4302 I ~ 5-Z'N-- t 2AC <c ~ ~ ~ - - ~ :'~'y~ 'V~ ' ~. a - ~ 43C3 ~ ~ • ~ ~ ~ ' ~` " s ~~ A ~ ~ _ 1i _ ~ r r „~ F' 1 ~ - a~ _ - _ _ ~. ~- ;' ~ 437 t ~ ~ " • 'i= ~ ~l 5-2W-12AC 1 r ,7~r~~''~T ~ ~ Ems' Y ~, ,. = e ~ ~ 'I~I ~ i • , 400 ,;~,:; ji• ~ ~ ~ ~. 5-2w-#t2' ~ f. ~ ; 4606 ~t 5-2w-t~AC :-~__ t~ ~ ~~ ~_, " ___ ter-. - _.. _ . - _ ' . pp ~ ~ ~~ 4900 A ~F2~_ 1 -2W-t 2AC f 5000~i '~ r + _ 304 ~ a'~2w-t2AC ~~,, ~! its, ~ `~,. 5- t 2AC ~ ~ ;t ~• - ~^'~ t y 5 '~ ~ X203 ~ ~ ~ --_ - •.~ F - ~ -- - , t ~; .t ~ ~ ` ~. ~~ ~'~°~-~ rs ~~- ~ t°5i ~ ,, .ti i i ~~ ~ ,. Pte- . ~r rte-- `'~'" .-r a,} _r ~ ,. ~ A~ ~* _ T } 1 ~! ~~•• w S," ~~~ Right of Way to be Transfiemad to City of Woodb~an L 1 ~, ~ ~, ; 4 `~` 7 Exhibit E Access Controls t. ~ l ~.., 21r`a -._ ` . Country Club Court a -Z'~Y-12AC j' ~ 100 _ ~~ « ~ 4200 '*' ~~ ~. -- $~ ^. l~ ` ~~ .. -~ ~~R ___ e - 5-2W-? 2AC.~ !' 4302 a ~ 5-2W-' 2A" <c t ~ ~, ~s'i ~ * Wi't' 0~, . i ! i ' ~ ~ , ~• a i711t '~ J ~ ~', ~ ~ ~• ~' Nj> 43C3 _ _~r Centerline of tf s f Ever reen Rd. f ~.. ~ ~ ~~ - s-2w-t2ACG~~ s „ A . . Alignment r, _ ,t. [;4 a cA._ ~ ~ n __ #' ~ - V _ , 1 ~,1 ~~ 100' 1 + ' • i i ' ' i-^Cr . \ - ~" - ~ ~~ ~~ yF ~~ A' _. Yorth Access Road `S ~ ~ 520C ,t. rwo way ~~ ~...: 5- -~ * West :access Rosd ,, ~ i cW-12AC l wo Way ~~~ ~, r 3: o~ 440G i - _ o ~, 4609 ~~9 14:5p0 r ~ 5- 12ACy~t ` ~1'~ -- ~ _ ! 'jrt) - ~ 5-2W-12AC 5-~21Y-~AG " ~ ~ A 203 ~~ ~'• d., EvergreertRoad r -. _ 5-2w-12AC' -~ ~ • i IVI _. -t-11.'1 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING 0001 DATE. COUNCIL CHAMBERS, CITY HALL, CITY OF WOODBURN, COUNTY OF MARION, STATE OF OREGON, DECEMBER 8, 2008. CONVENED. The meeting convened at 7:00 p.m. with Mayor Figley presiding. 0025 ROLL CALL. Mayor Figley Present Councilor Bjelland Absent Councilor Cox Present Councilor Lonergan Present Councilor McCallum Present Councilor Nichols Present Councilor Sifuentez Present Staff Present: City Administrator Derickson, City Attorney Shields, Police Chief Russell, Public Works Director Brown, Interim Community Development Director Labossiere, Community Services Director Row, Finance Director Gillespie, Recorder Tennant 0072 PLAQUE PRESENTATIONS TO OUTGOING COUNCILORS. Mayor Figley stated that Councilor Bjelland, who was not present at the meeting since he was out of town, has represented the City very ably on the Council, within State of Oregon and, to some extent, nationally. He served as Councilor from 1972 to 1976 and then from 1998 to 2008. He was Chair of MWACT (Mid-Willamette Area Commission on Transportation) and advocated State transportation projects for the City. He was also a nationally known expert on demographic trends from which he was able to show statistically how Woodburn was ahead of other municipalities in growth related issues. Mayor Figley presented a plaque to Councilor Nichols who also served as Councilor from 1974 to 1984 then from 2000-2008. She stated that he has been a dedicated public servant for many years and is a dedicated member of the community. She expressed her appreciation of his friendship, of his being a mentor, and in having the opportunity to serve with him over the years. Mayor Figley also presented a plaque to Councilor Sifuentez who has served as Councilor continually for 23 years. She stated that she was a friend of hers before either one of them were elected to office and she thanked her for her friendship in addition to her many years of service to the community. 0316 OATH OF OFFICE. City Recorder Tennant administered the Oath of Office to Mayor Figley, Councilor Pugh (Ward I), Councilor Schmidt (Ward II), and Councilor Berkey (Ward VI). Councilor Pugh introduced the following individuals who were in attendance at this Page 1 -Council Meeting Minutes, December 8, 2008 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING meeting: his wife, his grandson who is an officer in the Coast Guard, and former Councilor Don Hagenauer and his wife. Councilor Berkey thanked her family and friends who have been very supportive of her desire to run for office and she hoped that the they will continue to come and show their support on city issues. Councilor Schmidt introduced his wife and he thanked his constituents for their confidence by electing him into office. The new Councilors then took their seat at the Council bench. Mayor Figley thanked those individuals who have supported her during the recent election and for those who support the City. She also thanked State Representative Betty Komp for her attendance at this meeting. 0774 ELECTION OF COUNCIL PRESIDENT. Mayor Figley stated that, under Charter provisions, the Council President is elected by secret ballot, however, under State law, the ballot cannot be secret. Ballot forms were distributed to the Councilor for them to name a Councilor to serve as Council President. She also stated that City Attorney Shields had prepared a memo to the Council regarding the Mayor's ability to cast a ballot in the event of a tie vote. She then read the results of the ballots -Councilor McCallum 3 votes, Councilor Schmidt received 1 vote, and Councilor Pugh received 2 votes. It was then determined that 3 votes was not sufficient to meet the majority of the Council present, therefore, she called for the Councilors to cast another ballot. The results of that ballot were Councilor McCallum 3 votes and Councilor Pugh 3 votes. Mayor Figley then cast a ballot to break the tie vote and voted for Councilor McCallum. She declared Councilor McCallum as Council President. 1125 ANNOUNCEMENTS. A) City Council to consider cancelling the December 22, 2008 regular meeting due to the holiday schedule under Gcneral Business, Item D. B) Holiday Closures: In observance of the Christmas Holiday, City offices will be closed for business at 12:00 noon on December 24, 2008 and will reopen for regular business on December 26, 2008. The Aquatic Center will be closed on December 24 and 25, 2008. The Library will close on December 22, 2008 and reopen with regular business hours on January 4, 2009 for carpet replacement. In observance of the New Year, City offices will be closed on January 1, 2009. The Aquatic Center will be open on December 31, 2008 from 5:30 a.m. to 3:30 p.m. and closed on January 1, 2009. Page 2 -Council Meeting Minutes, December 8, 2008 2 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING 1205 APPOINTMENTS AND REAPPOINTMENTS. Mayor Figley made the following reappointments to City Boards, Planning Commission, and Budget Committee: Library Board: Position VI -Phyllis McKean -term expiration date of December 31, 2012 Recreation and Parks Board: Position VII -Charlene Williams -term expiration date of December 31, 2011 Planning Commission: Position 1 -Patti Grigorieff -term expiration date of December 31, 2012 Position 4 -Kevin Kenagy -term expiration date of December 31, 2012 Budget Committee: Position VI -John Reinhardt -term expiration date of December 31, 2011 COX/I.ONERGAN..... approve the appointments made by the Mayor. The motion passed unanimously. Mayor Figley stated that there are current openings on the Budget Committee and the Recreation and Park Board. She encouraged the Councilors to make recommendations and/or encourage people they know to submit an application for one of these vacant positions. She encouraged any member of the community to apply for one of these positions or any other board, commission, or committee position that they would be interested in. Applications are available in the City Administrator's office during regular business hours. 1363 PRESENTATION: WALMART GRANTFOR BIG READ LIBRARY PROGRAM. Anna Stavinhoa, Library Manager, introduced Scott Gavin, Manager of the local Wal- Mart store, who will be presenting a grant to the City for the Big Read Library program. She stated that Wal-Mart has been very supportive of Library programs in the past and staff is very appreciative of Wal-Mart's support for Library programs. Scott Gavin stated that Wal-Mart is committed to the community by getting involved in youth programs and education and Libraries are an integral part in helping youth to grow. Their organization has given over $500,000 this year to these types of programs and he presented the City with check for $10,000 for the Big Read program. Mayor Figley expressed her appreciation to Wal-Mart for their generous donation to the City for this Library program. For the record, Library Manager Stavinhoa clarified that the Library will be closed beginning December 22, 2008 and will re-open on January 5, 2009 to replace carpet in the building. She stated that the Library was honored to be one of two cities in Oregon to receive the Big Read grant this year from the National Endowment of the Arts. She briefly reviewed the Big Read program which involves one book to be read by members of the community at the same time who then meet periodically in events and/or discussions around segments of the book. She thanked the organizations and members of the public who have donated in cash and services over $20,000 for this project which Page 3 -Council Meeting Minutes, December 8, 2008 3 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING is about what it costs for books and program administration. As a result of the success of this program, the Library has started up their own book discussion program. 1845 CHAMBER OF COMMERCE REPORT. Don Judson, Executive Director, thanked the retiring Councilors for the work they have done over the years for the community and he congratulated the newly elected Councilors. Upcoming Chamber events are as follows: 1) Chamber Forum will be held on December 10~', 12:00 noon, at Cascade Park and it will be their annual Christmas celebration. The January 2009 Chamber Forum will include the State of the City Address by the Mayor and with the meeting time tentatively scheduled for 11:30 a.m.. 2) Greeters Program will be held on December 12`h at Wireless Toys located at the corner of Highway 99E and Highway 214, and the Greeter's program on December 19`h will be held at West Coast Bank which will be their Christmas celebration. He stated that the Chamber has elected their new Board members and their Board officers will continue to serve for the next two years. Additionally, they have adopted their budget and, by the end of 2009, the Chamber will be out of debt. The Chamber is also working with Travel Salem (formerly known as SCDA) to do a mid- year review of the Chamber's tourism project and for planning for next year. He anticipates being able to provide a report to the Council in January 2009. 2034 WOODBURN SCHOOL DISTRICT REPORT. Walt Blomberg, Supertintendent, stated that Nellie Muir Elementary School has been nominated for national recognition as the Title I School of the Year. The State of Oregon can select two schools within the State for this award and Nellie Muir is one of those two schools. During this time of struggle relating to economic issues, he stated that students within the district are participating with the A.W.A.R.E. Food Bank and the Love Santa project to ensure that families have food and kids have toys during the holiday season. He expressed his appreciation of the students and staff for their efforts to support these programs. He announced that the School District has two Budget Committee openings and he invited interested community members to contact the School District office for information on submitting an application for this multi-year commitment to serve on the Committee. Lastly, he reminded the public that the High School students are performing the play "Mouse Trap" on December 12 and 13, 2008, 7:00 p.m., at the High School Lectorium. 2249 Jim Hendryx introduced himself to the Council as the City's new Community Development Director. He stated that he will start his position with the City on December 15, 2008 and he looks forward to serving the community. Page 4 -Council Meeting Minutes, December 8, 2008 4 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING 2300 CONSENT AGENDA. A) approve the regular and executive session City Council minutes of November 24, 2008; B) approve the Planning Commission minutes of October 23, 2008; C) approve the Park and Recreation Board minutes of November 18, 2008; D) receive the Building Activity report for November 2008; E) receive the Planning Project Tracking Sheet report dated December 3, 2008; and F) accept the certified election results from the November 4, 2008 General Election. MCCALLUM /LONERGAN ... adopt the Consent Agenda as presented. Councilor Schmidt requested information on the funding for the gazebo. Community Services Director Row stated that the gazebo project has been discussed since the Downtown Plaza was originally opened in the spring of 2005. At the time, a fund raising drive had commenced and the City has raised approximately $21,000 towards that project with the largest donor being the Woodburn Rotary Club. The City has also contributed $35,000 from the Parks System Development Fund bring the total to a little over $50,000 for the gazebo which has recently been purchased and delivery is expected by December 19"'. The installation date is scheduled for Saturday, February 7, 2009, and staff is coordinating a community installation project supported in part by the Woodburn Rotary. The motion passed unanimously. 2541 PUBLIC HEARING: VACATION OF A PERMANENT EASEMENT LOCATED AT 1274 FIFTH STREET. Mayor Figley declared the public hearing open at 7:43 p.m. Public Works Director Brown stated that Neuvo Amanecer had approached the City to vacate a portion of the permanent easement since a portion of their Building No. 9 had been constructed on a portion of that easement. He noted for the record that Council Resolution No. 1915 was adopted on November 10, 2008 rather than October 10, 2008 as listed in the staff report. He stated that staff has not received any adverse comments from the public as of this date on the proposed vacation, therefore, staff recommends the approval of the vacation of the portion of the easement as shown in Exhibit 1 in the agenda packet. City Administrator Derickson questioned the length of the easement that is proposed in the area that is outlined in the map. Public Works Director Brown stated that he did not have the distance readily available and would need to refer to the actual legal description. He also mentioned that the City will be retaining the easement shown on the Exhibit since there is a 42" stormwater line that is currently in that easement. Staff has contacted all other public utilities who have reported that they no utilities in that area and staff is proposing only to remove the permanent easement that is impacting the building . Additionally, this easement will Page 5 -Council Meeting Minutes, December 8, 2008 5 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING have no impact on the widening of Highway 214. Councilor Schmidt questioned the distance of the original easement since there must have been a reason for the easement at the time the project was approved by the City. Director Brown stated that he assumed that the original easement was for a storm water line and for some reason when the site was developed, no adjustment was made to the easement. When this project was developed, there were several easements that were vacated and he felt that it most likely was an administrative error that this one easement was not corrected. No one in the audience spoke either for or against the proposed vacation of a portion of the permanent easement. Mayor Figley declared the public hearing closed at 7:49 p.m.. Councilor Cox stated that this seems to be just a formality to clean up a title on a piece of property and the City has an easement on property that they will not need for public purpose. COX/LONERGAN.... authorize staff to prepare an ordinance to vacate that portion of the easement. The motion passed unanimously. 3069 COUNCIL BILL NO. 2757 -RESOLUTION AUTHORIZING THE TRANSFER OF APPROPRIATIONS DURING FISCAL YEAR 2008-09. Councilor Cox introduced Council Bill No. 2757. Recorder Tennant read the bill by title only since there were no objections from the Council. Councilor Lonergan questioned what was the intended purpose in replacing the generator. City Administrator stated that the intent was to replace the outdated generator that provides power to City Hall. This generator has not been as reliable as staff would like and replacement with a more reliable generator will allow for City Hall to continue functioning in the event of an emergency or disaster. The generator currently in place is adequate and, although it is not as dependable as staff would like it to be, staff is willing to forego this purchase in order to minimize reductions in the current General Fund budget. Councilor Cox requested clarification on the power issue in that the power level of the current generator is not big enough to supply power to City Hall for both the lights and the computer systems. Finance Director Gillespie stated that the current generator can keep all of the servers up but cannot light the building at the same time. Administrator Derickson stated that in the event of an emergency, only the critical areas of the emergency operations would require electrical usage. On roll call vote for final passage, the bill passed unanimously. Mayor Figley declared Council Bill No. 2757 duly passed. Page 6 -Council Meeting Minutes, December 8, 2008 6 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING 3328 LIQUOR LICENSE CHANGE OF OWNERSHIP• LIMITED ON-PREMISES SALES, 435 N. Pacific Highway A Change of Ownership liquor license application was submitted by Woodburn Bowl LLC for a Limited On-Premises Sales license. COX/MCCALLUM.... recommend to OLCC approval of the Change of Ownership application for Woodburn Bowl LLC. Councilor Cox mentioned that the City Council makes a recommendation to OLCC but OLCC is free to disregard the City's recommendation which they have done on a few occasions in the past. Councilor Schmidt stated that he may have a possible conflict based on a name listed on the application and he is not sure if the person is related to the individual he knows or not but will still vote on the issue. The motion passed unanimously. 3435 LIQUOR LICENSE CHANGE OF OWNERSHIP• FULL ON-PREMISES SALES 1575 Mt. Hood Avenue. Suite 130. A Change of Ownership liquor license application was submitted by Wendy's Happy Garden Buffet, Inc., for a Full On-Premises Sales license. LONERGAN/MCCALLUM..... recommend to OLCC approval of the Change of Ownership application for Wendy's Happy Garden Buffet, Inc.. The motion passed unanimously. 3470 CANCELLATION OF THE DECEMBER 22. 2008 COUNCIL MEETING MCCALLUM/LONERGAN.... cancel the December 22, 2008 meeting of the City Council. The motion passed unanimously. 3500 CITY ADMINISTRATOR'S REPORT. A) Administrator Derickson stated that he had received a letter from Marion County advocating to the Oregon Transportation Commission that the I-5 Interchange project be placed in consideration for federal allocation as part of next year's federal highway funding. He stated that it was his understanding that this federal allocation is not part of the possible economic stimulus transportation package being considered by the new administration. He mentioned that his prioritization of transportation projects are those being of economic return for the investment of infrastructure dollars as opposed to shovel ready projects that may not return an investment to the community and requested that the Council let him know if they do not agree with the approach he is taking in prioritizing projects. B) He also stated that he and his wife had a good time at the Christmas Tree Lighting program last night and he acknowledged those City departments that participated in that program. Page 7 -Council Meeting Minutes, December 8, 2008 7 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING 3648 MAYOR AND COUNCIL REPORTS. Councilor Pugh stated that the interchange project has been discussed for a long period of time and that he cannot accept what he has seen so far but knows that the staff and Council will work hard to change that picture. Councilor Lonergan agreed that the City's participation in last night's event was well done. Additionally, he has received comments from constituents regarding street sweeping in that the private firm is doing a good job sweeping the streets going north and south but some of the streets going east and west have been missed. For example, Garfield Street has not been swept for two or three weeks. Another issue brought up involved trains continuing to blow their whistles as they travel through town during the late night 1 early morning hours. He questioned if it was possible to enter into an agreement with the railroad to not blow the whistle as much during a certain time period. Administrator Derickson stated that he will have the Public Works Director look into the street sweeping issue and he will check into the whistle issue to see if an agreement could be reached with the railroad. Councilor McCallum stated that the City had previously researched some federally mandated quiet zones but it was going to cost the City some money to implement a quiet zone especially at the Hardcastle Avenue crossing. Administrator Derickson stated that staff will do what they can to minimize the sound without compromising the level of safety required. Councilor McCallum informed the public that the Relay for Life kickoff event is scheduled for January 6, 2009. In the past, the Council and staff have been a sponsor for this annual event and he hoped that they will continue to be a sponsor in this year's event. Lastly, Councilor McCallum also mentioned that the I-5 interchange area continues to have trash deposited on the property and individuals soliciting for money and it does not behoove the City to have this area as a gateway into our community. There are a number of restrictions on the City as to what can be done since the interchange is an ODOT problem but they give it to the City to take care of even though the City cannot do anything unless ODOT allows it since they are the property owner. He suggested that the City do an educational article to remind the community of the City's inability to do much on this issue. Administrator Derickson stated that he had recently learned that pan handling is a protected form of constitutional free speech. He stated that ODOT should be maintaining the area, however, ODOT will say that they do not have the resources to maintain the property. Currently, the City does pick up some trash at the interchange but they do need to be careful that they do not pick up personal property. Councilor Berkey questioned where the Relay for Life kickoff event will be held. Councilor McCallum stated that the event will be held at Wellspring and Councilors will be receiving an invitation to the event. Councilor Cox thanked the Relay for Life organizers for having the kickoff event early this year. He also questioned City Administrator Derickson on his views regarding the Page 8 -Council Meeting Minutes, December 8, 2008 8 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING definition of projects that would be eligible for federal economic relief program if it is passed by the new administration. Administrator Derickson stated that he had attended a meeting last week which included ODOT staff and representatives from Senator Wyden's office. He expressed his opinion that projects to be considered should be ones that would provide a longer term return when additional investment and development would occur around improvements such as the I-5 interchange project. He believes that the criteria at both the state and federal levels should take that into consideration rather than just approving projects that are shovel-ready. However, it will take advocacy on behalf of the State and City representatives going to the officials and working with delegates in the hopes of obtaining those type of considerations and maybe even some direct earmark based on the logic that there are two tiers of projects to be considered. He stated that some shovel ready projects will return economic investment and they should be prioritized and called out specifically for funding. Councilor Cox stated that he would rely on Administrator Derickson to coordinate what he believes would be a good strategy to accomplish what he has described and he is willing to help in any way he can to advocate funding for the interchange. Administrator Derickson stated that communities across the nation are lining up to advocate for their projects and the City's goal is to insure that our project is at the table in order to obtain the construction financing and commitment to proceed on the project. The Council may want to consider a joint workshop with ODOT to talk about issues of concern such as the Park n Ride, interchange, trash, and solicitation. However, ODOT will most likely say that the shovel readiness criteria is most likely where the economic stimulus funds will go at the state level even though he feels that ODOT should be advocating for longer term economic projects. Councilor Cox stated that there are potentially three different pots of money with one being the Economic Stimulus package, another being the proposed administration's general appropriation for transportation, and the third being earmarked federal funds for the City's interchange project. However, under the new Congress, he felt that earmarked funds will not be in favor at the federal level. He reiterated that the City needs to keep on top of all of the financial possibilities and do whatever possible to obtain funding for the interchange even if it involves City staff to advocate at both the state and federal level. Councilor McCallum stated that the City has had many promises made regarding the interchange improvement only to have it continually delayed by the State. Administrator Derickson stated that he has spoken with ODOT representatives and shared with them the importance of improving the interchange and how it would have state-wide impact given the economic opportunity that exists in this region which does not exist elsewhere in the State. Mayor Figley stated that the Marion County Commission has written a letter of support for having the I-5 interchange project in the Appropriations' bill for the next time period Page 9 -Council Meeting Minutes, December 8, 2008 9 COUNCIL MEETING MINUTES DECEMBER 8, 2008 TAPE READING and the City will also put something together tomorrow to make sure that it is on the Oregon Transportation Commission's agenda on Wednesday. Mayor Figley stated that a Woodburn Police Officer was recently injured when hit by a motor vehicle. She reminded the public to drive carefully and be patient even though traffic congestion can be frustrating. She wished everyone an enjoyable holiday season. 5336 ADJOURNMENT. MCCALLUM/COX ... meeting be adjourned. The motion passed unanimously. The meeting adjourned at 8:17 p.m.. APPROVED ATTEST Mary Tennant, Recorder City of Woodburn, Oregon Page 10 -Council Meeting Minutes, December 8, 2008 KATHRYN FIGLEY, MAYOR 10 Executive Session SPECIAL COUNCIL MEETING MINUTES January 5, 2009 DATE. CONFERENCE ROOM, CITY HALL, CITY OF WOODBURN, COUNTY OF MARION, STATE OF OREGON, JANUARY 5, 2009. CONVENED. The Council met in executive session at 7:07 p.m. with Mayor Figley presiding. ROLL CALL. Mayor Figley Present Councilor Berkey Present Councilor Cox Present Councilor Lonergan Present Councilor McCallum Present Councilor Pugh Present Councilor Schmidt Present Staff Present: City Administrator Derickson, City Attorney Shields, Asst. City Administrator Stevens, Acting Police Chief Blevins Mayor Figley reminded the Councilors and staff that information discussed in executive session is not to be discussed with the public. The executive session was called pursuant to the following statutory authority: (1) ORS 192.660(1)(f) to consider records that are exempt by law from public inspection; and (2) ORS 192.660(1)(h) 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. ADJOURNMENT. The executive session adjourned at 7:45 p.m.. APPROVED KATHRYN FIGLEY, MAYOR ATTEST Mary Tennant, Recorder City of Woodburn, Oregon Page 1 -Executive Session, Special Council Meeting Minutes, January 5, 2009 11 SPECIAL COUNCIL MEETING MINUTES JANUARY 5, 2009 TAPE READING DATE. COUNCIL CHAMBERS, CITY HALL, CITY OF WOODBURN, COUNTY OF MARION, STATE OF OREGON, JANUARY 5, 2009. CONVENED. The special meeting convened at 7:00 p.m. with Mayor Figley presiding. 0_1 ROLL CALL. Mayor Figley Present Councilor Berkey Present Councilor Cox Present Councilor Lonergan Present Councilor McCallum Present Councilor Pugh Present Councilor Schmidt Present Staff Present: City Administrator Derickson, City Attorney Shields, Assistant City Administrator Stevens, Acting Police Chief Blevins 0_5 EXECUTIVE SESSION. Mayor Figley entertained a motion to adjourn into executive session under the authority of ORS 192.660(1)(f) and ORS 192.660(1)(h). PUGH/COX... adjourn to executive session under the statutory authority cited by the Mayor. The motion passed unanimously. The meeting adjourned to executive session at 7:03 p.m. and reconvened at 7:50 p.m.. Mayor Figley stated that no decisions were made by the Council while in executive session. 1_1 ADJOURNMENT. MCCALLUM/COX.... meeting be adjourned. The motion passed unanimously. The meeting adjourned at 7:51 p.m.. APPROVED ATTES Mary Tennant, Recorder City of Woodburn, Oregon Page 1 -Special Council Meeting Minutes, January 5, 2009 KATHRYN FIGLEY, MAYOR 12 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING 0001 DATE. COUNCIL CHAMBERS, CITY HALL, CITY OF WOODBURN, COUNTY OF MARION, STATE OF OREGON, JANUARY 12, 2009. CONVENED. The meeting convened at 7:00 p.m. with Mayor Figley presiding. 0020 ROLL CALL. Mayor Figley Present Councilor Berkey Present Councilor Cox Present Councilor Lonergan Present Councilor McCallum Present Councilor Pugh Present Councilor Schmidt Present Staff Present: City Administrator Derickson, City Attorney Shields, Asst. City Administrator Stevens, Public Works Director Brown, Acting Police Chief Blevins, Community Development Director Hendryx, Finance Director Gillespie, Recorder Tennant 0045 ANNOUNCEMENTS. A) City Offices and the Library will be closed on Monday, January 19, 2009, for observance of Martin Luther King Jr. Day. The Aquatic Center will be open normal business hours. B) Community Development Department will be holding a Open House for the Downtown Development Plan update on January 21, 2009 beginning at 6:00 p.m. in the City Hall Council Chambers. 0080 APPOINTMENTS: DOWNTOWN DEVELOPMENT STAKEHOLDER'S WORKING GROUP. Mayor Figley appointed the following individuals to serve on the Downtown Development Stakeholder's Working Group: Martin Ochoa, Lela Quiroz, Luis Quintero, Bruce Thomas, Tom Flomer, Frank Lonergan, Elias Villegas, Deb Yager, Paul Kenfield, and David Sato. Councilor McCallum questioned if all of the stakeholders are connected with downtown or are there some members of this group associated with other parts of Woodburn. Mayor Figley stated that everyone has some connection in that they either work, live in or live near the downtown area. MCCALLUM /SCHMIDT..... approve the appointments made by the Mayor to the Downtown Development Stakeholder's Working Group. The motion passed unanimously. Page 1 -Council Meeting Minutes, January 12, 2009 13 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING 0160 PRESENTATION BY JIM HENDRYX. COMMUNITY DEVELOPMENT DIRECTOR Community Development Director Jim Hendryx provided the Mayor and Council with an update on the status of the Community Development Department's activities since he has taken over the Director's position last month. He has been involved in a lot of discussion on the Woodburn Development Code (WDO) update, Sign and Land Use standards, community input through use of surveys and community outreach, time schedules, and his observations since his employment with the City. He stated that the WDO does require annual updates in November but, due to the vacancy in his position, the November 2008 update was not completed. The WDO update will set priorities for the department for the coming year(s) and the Council will ultimately adopt it by resolution to give the Community Development Department direction. A Focus Group is used in the development of the updates along with Planning Commission and Council involvement in finalizing the updates. Examples of amendments adopted over the last year included tree standards, architectural standards for big-box buildings, vision clearance, a clarification in the North America Industrial Classification System. Examples of amendments in process that have not gone through a public hearing process as of yet include fencing, street trees, setbacks for flag poles, parking for drive-through restaurants, and home occupations. Examples of amendments still under review by the Focus Group include signs, design review, Bed & Breakfast, non-conforming uses and structures, and streets standards. He stated that he is aware of several provisions within the WDO that need review with sign standards being of major concern. Other provisions include the need for annual review of the WDO code, concur ency regulations, Big Box regulations, and street trees. Director Hendryx stated that he had distributed a survey to the Planning Commission and City Council last week to solicit information on how well the department is doing and what priorities and work programs need to be set. The Planning Commission will be discussing the survey questions at their January 22, 2009 meeting and the City Council will discuss the survey at one of their next two regular meetings. A joint City Council /Planning Commission workshop will be held in February 2009 to prioritize the work program for the department for the coming year. Director Hendryx stated that he will be having a Business Outreach meeting with the Chamber of Commerce on Wednesday, January 14`h, 4:00 pm - 6:00 pm in the Council Chambers to get feedback from the business community as to what works, what does not work, what needs improving, and their input on priorities. He will be putting an on-line survey on Community Development's web page for interested community members to complete. He is also working on developing a customer survey that he will be able to mail out to previous customers for their input on service received and changes they would like the City to consider. in regards to the Sign Code, it is his understanding that his staff has reviewed the current code and have identified a series of amendments that involve both administrative and policy provisions. These amendments have not been reviewed by the Focus Group or legal staff and there has been limited or no outreach to the Page 2 -Council Meeting Minutes, January 12, 2009 14 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING community. There are substantive changes to the standards which needs some dialogue with the community if there is a wholesale change to the Code. Based on some of the comments he has heard, he did not think the amendments identified by staff as of this date addresses all of the issues expressed by business and community members, Focus Group members, Planning Commission, Mayor, and Councilors. He reviewed the process to be followed in amending the Code which involves notifying the Department of Land Conservation and Development, Planning Commission, and City Council. In regards to the Sign Code, the City has some options available on how to proceed in evaluating amendments and in reviewing the entire sign code. Following his review of the WDO, he has found it to be a difficult document to understand and administer and there is very limited discretion. He also feels that there is a need to evaluate procedures and standards and in working with staff to provide consistent interpretations of the code. He expressed his desire to have department priorities established by March 2009 and he intends to work on getting the development community involved as changes are proposed. Administrator Derickson stated that he has been reviewing the Code and feels that it does need to have more discretion built into it since there are situations that do not quite fit the language in the code and having some discretion will allow the City to make better decisions that fit the circumstances. He also felt that the Sign Ordinance is a priority action that needs to move forward, however, with the change of staff, it has been difficult to determine who is on the Sign Ordinance Focus Group . Mayor Figley stated that there was a Focus Group when the original ordinance was developed. Administrator Derickson stated that staff will be bringing back to the Council at the meeting a recommendation to form a new Focus Group associated specifically to the Sign Ordinance so that the work on this ordinance can begin. Councilor Cox stated that it was his understanding that when the Focus Group was re- established afew months ago they would be looking at both the WDO and the Sign Ordinance. The group had a couple of meetings about the WDO provisions but staff never put together anything for them to review on the Sign Ordinance. He stated that it is a cumbersome process to amend the WDO and it appeared to him that some of the current WDO provisions do not need to be in the WDO and, in fact, could be in a separate ordinance which could then be amended in a less cumbersome process. In his opinion, the WDO should be development oriented and not general regulations on what property owners can do on their land. He requested that staff provide a report on this issue sometime in the near future as work begins on the WDO. Councilor Schmidt also stated that the indexes in the City's Code book index needs to be re-worked in order to make it easier to find information when using the Internet version of the document. Page 3 -Council Meeting Minutes, January 12, 2009 15 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING 1628 PRESENTATION: MARION COUNTY DISTRICT ATTORNEY WALT BEGLAU. Walt Beglau expressed his condolences to the Woodburn Police Department, the City of Woodburn, and the family of Captain Tom Tennant. He also extended his support for the recovery of Chief Scott Russell and to continue to extend an unwaivering hand to the City as the City continues to work through and out of the darkness of this very horrific crime. He pledged that with the authority vested in his office, he intends to hold these individuals accountable for their behavior and bring the full weight of justice for the families, for the citizens of Woodburn, for Marion County, and for Oregon. The Marion County District Attorney's office will be the primary prosecutor on this case and has assigned three veteran prosecutors along with Victim Advocates to assist the families. They have been working closely with the U.S. Attorney's office from the beginning and the U.S. Attorney stands ready when needed to bring appropriate federal charges. A multi-agency investigative team comprised of local, state, and federal agencies continue to conduct afact-finding investigation and they have months of work ahead of them. A collaborative Bomb Task Force multi-agency team has been created to fulfill the expectations of a thorough and objective investigation. He stated that it is imperative that he promote and maintain the integrity of the judicial process that has begun now that this case is in a court of law where proceedings are related in open court. Atrial has not been set and that decision comes at the directive of the Judge assigned to this case. Oregon courts are public proceedings and may be attended by any citizen of the State but the Court retains inherent authority over the proceedings and to manage their courtroom. Based on his experience, this process will most likely be long and difficult but assured the Council that they will be zealously promoting what is legally sound and that which is right for the victims families and Marion County. Marion County Sheriff Russ Isham extended to the City to continue any assistance that they may be able to provide to support the City and Police Department. He stated that he had initially assumed that it this would be a federal case because of it occurring at a bank, however, the FBI allowed the County to take the lead role even though it involved multiple city forces, counties, and federal agencies. He stated that this was the most incredible investigation and collaborative effort that he has ever seen come together. He also stated that he had never been so proud to be a part of law enforcement as he was during this very difficult time but to see all of the agencies come together to offer resources and to be able to come help. He stated that the citizens of Woodburn should be very proud of their Police Department and the business community for stepping up and offering a lot of support throughout the entire time. Additionally, the investigators have been doing an outstanding job and he is very proud to be able to represent them. Councilor Schmidt thanked District Attorney Beglau, Sheriff Isham, and the other agencies who have been participating in the investigation for the tremendous work they have done on this case. Page 4 -Council Meeting Minutes, January 12, 2009 16 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING Administrator Derickson stated that he is very appreciative of District Attorney Beglau and Sheriff Isham in their support and the organizations that they lead have been a tremendous asset and resource to the citizens of Woodburn. Mayor Figley stated that it is very apparent that both of their agencies have top professionals who have been very diligent in doing what they need to do and it has been done with an enormous amount of compassion. She expressed her appreciation for their assistance to the City, to provide the Council with an update on the current progress, and to provide information on what can be expected in the coming months. District Attorney Beglau stated that they would be willing to continue to come out to the City to provide updated information as the case moves forward or if the City has other issues that they would like to address. 2349 CHAMBER OF COMMERCE REPORT. Don Judson, Executive Director, stated that the Chamber will be focusing on economic development during calendar year 2009 and the monthly Economic Development Committee meeting will be held on January 13, 2009, 9:00 am, in the loft room over the Chamber office. This committee focuses on short term issues that impact their businesses such as working with the City on the Sign Code review and Downtown Plan. He expressed his pleasure in seeing the Community Development Department's outreach efforts with the survey and open house to reach out to the business community to work out these issues. Chamber members are also participating in the joint City/Chamber Task Force which is a longer term economic development project. The Chamber's Economic Development Committee meeting is followed by their Woodburn Area Tourism meeting which is also open to the public and discussion will be held on how well the Chamber did on tourism for the first half of the fiscal year and what plans they have for the second half of the fiscal year. Lastly, the Chamber will be discussing the Woodburn Brand "Always Fresh Discoveries" which was developed a couple of years ago but was never adopted. He stated that this is the year in which they will be rolling out the brand and he will be presenting the Chamber Board with an action plan in an upcoming meeting. Upcoming Chamber events are as follows: 1) Chamber Forum will be held on Wednesday, January 14`h, 11:30 a.m., at Cascade Park. The 7`h Annual "State of the City" address will be presented by Mayor Figley. 2) On January 23~d, the Chamber's annual dinner will be held at Wellspring at which time the gavel will be officially passed to Rick Hensel. There will be the usual awards presented in addition to the Woodburn Proud service award. 3) On Saturday, March 14"', the Chamber will be organizing Woodburn Proud Day which will be acity-wide cleanup. Service clubs, civic organizations, churches, City Council, and Chamber members will be asked to spruce up the City before the tourists come through the City on their way to the Tulip Festival the following week. Councilor McCallum congratulated the Chamber on the Woodburn Proud campaign - how it started, what it meant during those particular tough days, and what they are doing Page 5 -Council Meeting Minutes, January 12, 2009 17 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING now. He is glad to see the city-wide cleanup back since it has not been done over the last couple of years. In regards to the Woodburn Proud award, Executive Director Judson recognized Deb Yager and Kelly Long as the two individuals who really got this program started for the Chamber. 2763 WOODBURN SCHOOL DISTRICT REPORT. Walt Blomberg, Superintendent, commended the leadership of the City and concurred with the leadership of the Chamber. He expressed his hope that their students were paying attention to what happened as a result of the terrible crisis Woodburn has ever seen, how the City came together, and the tribute paid to a terrific individual and Police Officer who has been a part of this City for so long. He stated that students can get so desensitized to death and the tribute given to Captain Tennant -procession, blue ribbons, etc. -showed them that life is valuable and to lose someone like that is a terrible tragedy. They also saw the City come together even in a tough situation to deal with something that was very tragic and it takes a collective community to help heal. It was done under the leadership of the Mayor and Administrator Derickson in addition to people from the County, federal and state agencies stepping forward at the right time. Additionally, it also required Police Captain Charlie Blevins to assume the role of Acting Police Chief in a very difficult situation. He also hoped that the students pay attention to what Chief Scott Russell is going through with his persevering to recovery just as the whole City is trying to do and he hoped that they will see the strength Chief Russell has to overcome serious injuries. Superintendent Blomberg stated that January is School Board Appreciation Month and he expressed his appreciation to the Board members for their willingness to represent a cause that they feel important about. In regards to snow days, the district lost four days of class time and the Board needs to decide within the next couple of months what they will do to make up the time. The District recently completed a technology audit in which they brought in individuals with expertise to help the district look at their systems for efficiency and to make sure that they are buying the best equipment in the most cost effective way possible. On January 15`h, the District will have a live WCAT broadcast on a summary of the technology audit and to explain where the school district will go as they look into their future. Lastly, the District also had a federal Title III audit which looks at all of the District's programs for English language learners and they did have some findings for the District to work on to insure that all of the District's students get properly identified and served. The District also received a number of commendations through that audit as well. They are in the process of completing the review of the audit and will begin to formulate a plan to correct those findings identified by the auditors. Councilor Berkey stated that her son is a student at French Prairie School and after the recent event, he came home to tell her that the School was taking an active role in sharing with the students what was going on in our community and to take the opportunity to Page 6 -Council Meeting Minutes, January 12, 2009 18 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING show them how much law enforcement is respected and appreciated. Superintendent Blomberg stated that it was his understanding that some City leaders have been asked to participate in the assembly at the French Prairie Middle School and he hoped that they would be able to attend. He stated that this is a learning tool for the kids and he feels that they need to help pay their own tribute. At the time of the incident, the students were out of school and staff members did not have the opportunity to talk to the students about it so that they understand the meaning as to what has happened and how people deal with it. 3295 COMMUNICATIONS: LETTER FROM THE TENNANT FAMILY. Mayor Figley read a letter from the Tennant family thanking the community for their support following the death of Captain Tom Tennant. 3533 Beverly Koutney provided the Council with an update on the North Marion Senior Center which is in their 4`h month of operation at the First Presbyterian Church. She stated that the Center averages about 10-15 people at various times throughout the afternoon in which they are open. The Center does have some morning programs and they have up to 20 people in attendance for meals and another 40-60 meals that are distributed through Meals on Wheels daily. She stated that if some type of transportation program would develop within North Marion county then some of the homebound seniors could come to the meal site rather than eating at their home. She also provided the Council with a copy of their agenda for January and noted that a Diabetes Health Clinic is scheduled for January 2151. The Center is continuing to accept penny donations and a Tea Party has been scheduled for January 30'x, 3:00 p.m., as a fundraiser for the Center. Councilor McCallum questioned where penny jars can be found for donations. Ms. Koutney stated that donation jars are located throughout the City and she encouraged the public to contribute to their program. 3965 CONSENT AGENDA. A) accept the Community Services Department November 2008 Statistics report; and B) accept the Planning Project Tracking Sheet dated January 8, 2009. MCCALLUM /COX ... adopt the Consent Agenda as presented. The motion passed unanimously. 4004 COUNCIL BILL N0.2758 -ORDINANCE VACATING A PORTION OF A TRIANGULAR PERMANENT EASEMENT ON 1274 FIFTH STREET. Councilor McCallum introduced Council Bill No. 2758. Recorder Tennant read the two readings of the bill by title only since there were no objections from the Council. On roll call vote for final passage, the vote was 5-1 with Councilor Schmidt voting nay. Mayor Figley stated that this bill will be brought back for a second reading and final vote at the next regular meeting. Page 7 -Council Meeting Minutes, January 12, 2009 19 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING 4079 COUNCIL BILL NO. 2759 -RESOLUTION DIRECTLY APPOINTING THE ENGINEERING CONSULTANT FIRM HARPER HOUF PETERSON & RIGHELLIS, INC., TO PROVIDE CONSTRUCTION ENGINEERING SERVICES FOR THE NORTH FRONT STREET IMPROVEMENT PROJECT. Council Bill No. 2759 was introduced by Councilor McCallum. The bill was read by title only since there were no objections from the Council. Councilor Pugh questioned the conditions in terms of billing and performance. Public Works Director Brown stated that the City will pay for services rendered based on a negotiated hourly fee and the contract amount is based on an estimate of the hours involved to provide the scope of services defined in the resolution. He stated that the estimate generally exceeds what is actually utilized during the course of a construction phase of a project. Councilor Berkey questioned if the contract has anot-to-exceed amount. Director Brown stated that the negotiated sum is $277,636, however, if there is a problem with the project and additional services are needed, then he would come back to the Council to request an amendment to the contract. Councilor Cox stated that this is the same firm that has already done the design portion of this project and the contract before the Council is for the costs associated with the construction, engineering, and supervision during the construction phase of the project. On the design phase, the original contract was increased by approximately 23% with an amendment and in this case, the contract amount is a good faith estimate as to what it will take to accomplish the work completed by the consultant. Director Brown stated that the original design phase contract was for $225,815 and the amended amount was $289,515. If approved, the total contract amount will be $567,151. On roll call vote for final passage, the bill passed unanimously. Mayor Figley declared Council Bill No. 2759 duly passed. 4579 COUNCIL BILL NO. 2760 - A RESOLUTION ENTERING INTO AMENDMENT NUMBER 3 TO CLEAN WATER STATE REVOLVING FUND LOAN AGREEMENT NO. R98413 WITH THE STATE OF OREGON. Council Bill No. 2760 was introduced by Councilor McCallum. Recorder Tennant read the bill by title only since there were no objections from the Council. On roll call vote for final passage, the bill passed unanimously. Mayor Figley declared Council Bill No. 2760 duly passed. 4655 COUNCIL BILL N0.2761 -RESOLUTION ESTABLISHING THE COMPENSATION SCHEDULE FOR CERTAIN PART-TIME HOURLY AND SEASONAL EMPLOYEES. Councilor McCallum introduced Council Bill No. 2761. The bill was read by title only since there were no objections from the Council. On roll call vote for final passage, the bill passed unanimously. Mayor Figley declared Council Bill No. 2761 duly passed. Page 8 -Council Meeting Minutes, January 12, 2009 20 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING 4738 QWEST COMMUNICATIONS SETTLEMENT OFFER. Councilor Cox recommended that this offer be discussed in executive session before a decision is made since it is litigation related and he would like to ask some questions before he votes on this issue. Administrator Derickson stated that an executive session can be scheduled for the next meeting. Councilor Schmidt stated that Data Vision provides a service to a portion of the City and he would like to see the City discuss with Data Vision the possibility of expanding their service to other parts of the City. Mayor Figley stated that the City currently has anon-exclusive franchise agreement but, to date, DataVision has elected not to expand to other areas of the City. It was the consensus of the Council to hold an executive session on this issue. 5047 LIQUOR LICENSE CHANGE OF OWNERSHIP: RUMORS BAR & GRILL, 327 N. Pacific Hiehway. A Full On-premise Sales Change of Ownership liquor license application was submitted by Rumors Bar, Inc. DBA: Rumors Bar & Grill, 327 N. Pacific Highway. Councilor Schmidt stated that the telephone numbers on the staff report is incomplete. Acting Chief Blevins stated that he will see that the Council memo is corrected to show the complete telephone number of the business owners. COX /LONERGAN ... recommend to OLCC a change of ownership application for Rumors Bar, Inc.. The motion passed unanimously. 5142 PLANNING COMMISSION OR ADMINISTRATIVE LAND USE ACTIONS: A) Approval of DR 2008-05 and EXCP 2008-08 located at 1300 Second Street, tax lot 051 W07DA00800: Planning Commission approval for design review of a 40-unit housing development for Neuvo Amanecer Phase IV, and an exception to street right-of- way and improvements on Second Street. B) Approval of CU 2008-O1 located at 595 North Pacific Highway, tax lot 051 W17BB09300: Planning Commission approval of a Conditional Use application submitted by Arnoldo Benavidez to sell and install auto parts (principally tires) at 595 North Pacific Highway. Councilor McCallum stated that he did not want to call up these two items however he does want to either have a summary of the issues involved in the land use action or a copy of the Planning Commission minutes in the agenda packet for review. Administrator Derickson stated that he will make sure they are included in the staff report. No action was taken by the Council to call these land use actions up for review. Page 9 -Council Meeting Minutes, January 12, 2009 21 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING 5268 CITY ADMINISTRATOR'S REPORT. A) Administrator Derickson stated that staff has been working on improving security for City facilities. If the Mayor and Councilors did not have an opportunity before the meeting to have an identification card issued to them, he requested that they contact his office to schedule a time with staff to receive the card. B) Public Works Director Brown stated that the Downtown Gazebo project is a Community Services Department initiative whereby they had been working hard to locate a full concept of a gazebo but had to scale the project back to~reduce the cost of the project by 50%. Community donations helped finance the project and the Woodburn Rotary was the major private contributor towards the gazebo with a $5,000 contribution. The Rotary is also willing to help assemble the gazebo which they will be doing on February 7, 2009 with the assistance of City staff. He feels that the Rotary's willingness to help put the gazebo together is a culmination of a community effort to finish a key feature in the Downtown Plaza Park. C) Administrator Derickson stated that he had attended the League of Oregon Cities training for newly elected officials last week along with three City Councilors. He brought back information to share with the other Council members that may be interested in reviewing the training materials. D) Administrator Derickson also stated that it looks like there may be additional revenue shortfalls projected before the end of the fiscal year and he will provide an update to the Council in the near future as to what proposed corrective actions are being recommended. 5718 MAYOR AND COUNCIL REPORTS. Councilor Pugh stated that he had written an e-mail to the Mayor expressing his concern with the loss of revenue within the City as a result of the recession. He stated that what bothers him most are rules that make it more difficult for the community to survive during this time, in particular, some provisions of the sign ordinance. If possible, he would like to see enforcement of some of these provisions take a lower priority until a new sign ordinance is developed that is more business friendly and yet does those things that the City wants to on regulating signs. He stated that he does not know what can be done right now on this issue but he would like to see some discussion at the next meeting on what could be done to ease this situation until a new sign ordinance is adopted. Councilor McCallum stated that the Relay for Life kick-off has been rescheduled to February 3, 2009 at Wellspring from 6:30 to 8:00 pm. He stated that this will be the 8`h Relay for Life which will be held in June and this is a tremendous community event. He also congratulated WCAT for having the updates on Police Chief Russell who is now writing his own updates and progressing along on his recovery. Mayor Figley stated that she will be giving the "State of the City Address" on Wednesday, however, she did say that she would once again be prefacing the address with "It is an honor and privilege to be the Mayor of this City". In view of what the City has experienced over the last month, she stated that she had never felt more honored or Page 10 -Council Meeting Minutes, January 12, 2009 22 COUNCIL MEETING MINUTES JANUARY 12, 2009 TAPE READING privileged then to live in a community in which people come together during the most difficult times. She thanked everyone for all that they have done. 6207 ADJOURNMENT. LONERGAN/ COX.... meeting be adjourned. The motion passed unanimously. The meeting adjourned at 8:33 p.m.. APPROVED KATHRYN FIGLEY, MAYOR ATTEST Mary Tennant, Recorder City of Woodburn, Oregon Page 11 -Council Meeting Minutes, January 12, 2009 23 ._, ~~..ct..._ I ~~ `J~IOODBURj~ January 2b, 2009 TO: Mayor and City Council through City Administrator FROM: Ben Gillespie, Finance Dir or SUBJECT: Audit Reports RECOMMENDATION: Accept reports BACKGROUND: The 2007-08 financial statements have been finalized, and the City's auditors, Boldt, Carlisle, 8~ Smith, have issued an unqualified opinion on them. As required by statute the financial statements and the opinion have been filed with the Secretary of State. Copies of the annual report are attached. Because the Woodburn Urban Renewal Agency is a blended component unit of the City of Woodburn, its activities are included in the City financial statements. 1n addition the financial statements of the URA are presented separately, and the auditors rendered a separate opinion on those statements. This staff report presents the audited financial statements for both the City and the Woodburn URA. In their opinion on the City's statements, the auditors stated: In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of Cify of Woodburn, as of June 30, 2008, and the respective changes in financial position and, where applicable, cash flows, thereof and the respective budgetary comparisons .. . The audit opinion on the URA statements includes similar language but is limited to just the governmental activities. There are no business-type activities record- ed in the URA accounts. Agenda Item Review: City 24 City Attorney ~ ~ ~ Finance Mayor and City Council January 26, 2009 Page 2 DISCUSSION: The auditors' opinion is the public's assurance that the financial operations of the City and the URA have been reported accurately and all material events have been disclosed. Included in the financial statements are two other documents that help the reader interpret the impact of the City's financial activities: the Management Discussion 8~ Analysis and the government Wide Financial Statements. Manage- ment's Discussion & Analysis provides a narrative introduction and overview that will help users interpret the basic financial statements. The MD 8~ A also is an analysis of key data presented in the financial statements. The Government Wide Financial Statements include the Statement of Net Assets and the Statement of Activities. They summarize the activities of all funds on two pages. This is intended to help the reader grasp the impact of the government entity as a whole. It is how citizens most often view local government. Copies of the documents are available for review at the library reference desk. FINANCIAL IMPACT: The audits were conducted at agreed to contract prices of $25,130 the City and $2,650 for the URA. 25 ~, ~~ ooD~~r R Incorporated 1889 ANNUAL FINANCIAL REPORT Yesr Ended Jnne 30, 2008 26 CITY OF WOODBURN CITY OFFICIALS Year Ended June 30, 2008 Mayor Kathryn Figley (Term expires December 2008) 60I S. Settlemier Woodburn, OR 97071 Council Members Richard Bjelland 888 Wilson Street Woodburn, OR 97071 Elida Sifuentez 8b0 E Lincoln Street Woodburn, OR 97071 Pete McCallum 370 Ironwood Terrace Woodburn, OR 97071 Jim Cox 1530 Ranier Way Woodburn, OR 97071 Walter Nichols 413 Willow Avenue Woodburn, OR 97071 Frank I.,onergan 245 N 2°d Street Woodburn, OR 97071 Sta Scott Russel, Acting City Adminisfratar Janice Zyryanoff, Municipal Judge N. Robert Shields, City Attorney Ben Gillespie, Finance Direcmr Term Expires December 2408 2008 2010 2010 2008 2010 27 CITY OF WOODBURN TABLE OF CONTENTS Year Ended June 30, 2008 Pane INDEPENDENT AUDITOR'S REPORT .................................................................................................................................. A, B MANAGEMENT'S DISCUSSION AND ANALYSIS .............................................................................................................. a - h BASIC FINANCIAL STATEMENTS Govemrneat-Wide Financial 5tatemeats Statement of Net Assets ........................................................................................................................................................ Statement of Activities 1 ......................................................................................................................................................... 2 Fund Financial Statements Governmental Funds Balance Sheet ................................................................................................................................................................. 3 Statement of Revenues, Expenditures and Changes in Fund Balances ........................................... 4 ............................... Reconciliation of the Statement of Revenues, Expenditures and Changes is Fund Balances of Governmental Funds to the Statement of Actlvities ....................................................................................................................................... 5 Statements of Revenues, Expenditures and Changes in Balance -Budget and Actual General ..................................................................................................................................................................... 6 Street ........................................................................................................................................................................ 7 Proprietary Funds Statement of Net Assets ................................................................................................................................................. 8 Statement of Revenues, Expenses and Changes in Fund Net Assets .............................................................................. 9 Statement of Cash Flows ................................................................................................................................................ l0 Fiduciary Funds Statement of Fiduciary Net Assets ................................................................................................................................ 11 Statement of Changes in Fiduciary Net Assets ............................................................................................................... 12 Notes to Basic Financial Statements..... .................................................................................................................................... 13 - 35 COMBINIIYG AND IIYDIViDUAL FDND FINANCIAL STATEMENTS AND SCHEDULES Governmental Funds Schedules of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual: Transportation Impact Fee (A Major Fund) ................................................................................................................... 36 Other Govemmental Funds Combining Balance Sheet .............................................................................................................................................. 37 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ........................................................ 38 Special Revenue Funds Combining Balance Sheet ........................................................................................................................................ Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................................................. 39, 40 41, 42 Debt Service Funds Combining Balance Sheet ........................................................................................... ................. ............................ 43 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................................................. 44 Capital Projects Funds Combining Balance Sheet ........................................................................................................................................ 45, 46 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................................................. 47, 48 Schedules of Revenues, Expenditures and Changes in FLnd Balances -Budget and Actual: Special Revenue Funds General Operating Reserve ................................................................................................................................... 49 Transit System ............................................................................................. .......................................................... 50 Investigation and Seizure ...................................................................................................................................... 51 Weed and Seed .............................................................................................................................. ....... 52 State Revenue Sharing ......................................................................................................................................... 53 Housing Rehabilitation ........................................................................................................................................ Federal Pragrams 54 .................................................................................................................................................. 55 Cable Franchise Managemmt ............................................................................................................................... 56 City Gas Tax ......................................................................................................................................................... B i I di 57 u ng ................................................................................................................................................................. 58 Library Endowment .............................................................................................................................................. M E d t 59 owmen useum n ............................................................................................................................................ 60 28 TABLE OF CONTENTS (Continued) COMBINING AND 1SIDIVIDIIAL FUND FINANCIAL STATEMENTS AND SCHEDULES (Continued) Governmental Funds (continued) Other Governmental Funds (continued) Schedules of Revenues, Expenditures and Changes in Fund Balances --Budget and Actual (continued): Debt Service Funds Bonded Debt .......................................................................................................................................................... Bancroft Bond Redemption .................................................................................................................................... Urban Renewal Debt Service ................................................................................................................................. Capital Projects Funds Special Assessment ................................................................................................................................................ Street/Storm Capital Improvement ......................................................................................................................... Parks Capital Improvement .................................................................................................................,.................. Stour Water System Development ........................................................................................................................ Pnblic Works Facility Construction ....................................................................................................................... Economic Development Revolving Loan .........................................,.................................................,.................. General Fund Capital Improvement ....................................................................................................................... Equipment Replacement ......................................,...................................................... ........................................... Police Construction ....................................................................................................................................... Proprietary Funds Major Enterprise Funds Schedules of Revenues, Expenditures and Changan in Fund Balance -Budget and Actual: Water ........................................................................................................................................................................ Water Well Construction .......................................................................................................................................... Wastewater Treatment Plant .................................................................................................................................... Wastewater Treatment Plant Construction ............................................................................................................... Other Enterprise Funds Combining Statement of Not Assets ............................................................................................................................... Combining Statement of Revenues, Expenses and Changes in Net Asaets .................................................................... Combining Statement of Cash Flows ....................................... ...................................................................................... Schedules of Revenues, Expenditures and Changes in Fuad Balance -Budget and Actual: Water System Development ..................................................................................................................................... Wastewater Capital Improvament ............................................................................................................................ Wastewater System Development ............................................................................................................................ Internal Service Funds Combining Statement of Net Assets ............................................................................................................................... Combining Statement of Revenues, Expenses and Changes in Net Assets .................................................................... Combining Statement of Cash Flows ............................................................................................................................. Schedules of Revcnues, Expenditures and Changes in Fund Balance -Budget and ActuaL• Information Services ................................................................................................................................................ Central Store Working Capital ................................................................................................................................. Self-Insurance .......................................................................................................................................................... Technical and Environmental Services .................................................................................................................... Building Maintu-ance .............................................................................................................................................. DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS .......................................................................................... Pane 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 8b 87 88 89 90 91- 94 29 BOLDT, CARLISLE & SMITH LLC CERTIFIED PUBLIC ACCOUNTANTS PARTNERSHIP ^ ASSURANCE ^ INNOVATION INDEPENDENT AUDITOR'S REPORT Honorable Mayor and Members of The City Council CITY OF WOODBURN Woodburn, Oregon We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of CITY OF WOODBURN as of and for the year ended June 30, 2008, which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. in our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the CITY OF WOODBURN, as of June 30, 2008, the respective changes in financial position and, where applicable, cash flows thereof, and the respective budgetary comparisons for the General and Street Funds for the yeaz then ended in wnfomuty with accounting principles generally accepted in the United States of America. The management's discussion and analysis on pages a through h is not a required part of the basic financial statements but is supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited procedwes, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. A SALEM: 480 CHURCH STREET SE ^ SALEM, OR 97301 ^ PHONE: (503) 585-7751 ^ FAX: (503) 370-3781 STAYTON: 4oB NORTH THIRD AVENUE ^ STAYTON, OR 97383 ^ PHONE: (503) 769-2186 ^ fAX: {503) 769-4312 ALBANY: 321 1'~ AVENUE E STE 2/~0 ^ ALBANY, OR 97321 ^ PHONE: (541) 928-6500 ^ FAX: (541) 928-6501 INDEPENDENT AUDITOR'S REPORT (Continued) Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. Boldt, Carlisle & Smith LLC Certified Public Accountants Salem, Oregon December 26, 2008 Douglas C. Parham, Member ~1 MANAGEMENT'S DISCUSSION AND ANALYSIS 32 CITY OF WOODBURN MANAGEMENT'S DISCUSSION AND ANALYSIS As management of the City of Woodburn (City), we offer readers of the City's basic financial statements this narrative overview and analysis of the financial activities of the City as of and for the fiscal year ended June 30, 2008. We encourage readers to consider the information presented here in conjunction with the City's basic financial statements in the financial section of this report. FINANCIAL HIGHLIGHTS The City's assets exceeded its liabilities at June 30, 2008 by $97,471,435 (net assets). Of this amount, $69,144,011 was invested in capital assets (net of related debt) and $18,229,412 was restricted for specific purposes, leaving unrestricted net assets of $10,098,012. Net assets include unrestricted net assets in the governmental activities of $9,363,092 and $734,920 in the business-type activities. The largest portion of net assets is invested in capital a~ets (e.g., land, buildings, equipment and public infrastructure), less any related debt outstanding that was used to acquire those assets. The City uses capital assets to provide services to citizens; therefore, these assets are not available for future spending. The resources to repay the related debt are not provided by capital assets, but will be provided from other sources. NET ASSETS Governmental Business-type Activities ( $1,000'x1 Activities ($1,000'x,) Totals ($1.000'x) 2007-08 2006-07 2007-08 2006-07 2007-08 2006-07 Assets Current and other assets $ 21,936 $ 20,391 $ 8,721 $ 8,236 $ 30,657 $ 28,627 Capital assets 49,988 51,118 63,983 62,243 113,971 113,361 Total assets 71,924 71,509 72,704 70,479 144,628 141,988 Liabilities Long-term obligations 8,685 9,273 37,209 39,113 45,894 48,386 Other liabilities 333 412 930 880 1,263 1,292 Total liabilities 9,018 9,685 38,139 39,993 47,157 49,678 Net assets Invested in capital assets, net of related debt 42,295 42,853 26,849 23,204 69,144 66,057 Restricted 11,248 9,721 6,982 6,603 18,230 16,324 Unrestricted 9,363 9,250 734 679 10,097 9,929 Total net assets $ 62,906 $ 61,824 $ 34,565 $ 30,486 $ 97,471 $ 92,310 a 33 The major capital asset associated with governmental activities is streets, including right of way, storm sewers, and sidewalks. In the business-type activities, the major capital assets are sewer piping and plant and water piping and plant. Liquid assets, consisting of cash and investments, total $27,960,711. CHANGES in NET ASSETS Governmental Busin ess-type Activities ($1,000'x1 Activities ($1.000'x1 Totals ($1,000'x1 2007-08 2006-07 2007-08 2006-07 2007-08 2006-07 Revenues Program revenues Charges for services $ 1,317 $ 1,231 $ 7,399 $ 7,156 $ 8,716 $ 8,387 OP grants and contributions 68 62 - 68 62 Capital grants and contn~butions 1,218 3,246 1,957 1,049 3,175 4,295 General revenues Property taxes 8,058 7,601 - - 8,058 7,601 Other taxes 1,720 1,723 - - 1,720 1,723 Other grants and contributions 1,658 1,832 - - 1,658 1,832 Other 1,506 1,556 352 390 1,858 1,946 Total revenues 15,545 17,251 9,708 8,595 25,253 25,846 Expenses General government 3,188 3,069 - - 3,188 3,069 Public safety 4,734 4,436 - - 4,734 4,436 Highways and streets 2,021 2,336 - - 2,021 2,336 Culture and recreation 2,064 2,080 - - 2,064 2,080 Interest on long-term debt 385 438 - - 385 438 Water - - 3,150 2,734 3,150 2,734 Sewer - - 5,376 5,113 5,376 5,113 Total expenses 12,392 12,359 8,526 7,847 20,918 20,206 Increase (decrease) before transfers 3,153 4,892 1,182 748 4,335 5,640 Transfers 2,102) (15) 2,102 15 - - Change in net assets 1,051 4,877 3,284 763 4,335 5,640 Prior period adjustment 31 - 795 - 826 - Net assets -beginning 61,824 56,947 30,486 29,723 92,310 86,670 Net assets -ending $ 62,906 $ 61,824 ,_~ $ 34,565 $ 30,486 ..re $ 97,471 ..-s $ 92,310 b 34 The City's net assets increased by $5,155,440 (5.6%). This increase is due to an excess of revenue over expenses and to contributions of street and storm infrastructure by land developers in the amount of $1,412,089. Also, a prior year adjustment contributed $827,165. This adjustment is to record assets purchased in a prior year that were not recorded at that time. The City's governmental activities net assets increased in the amount of $1,081,921, and the net assets of the City's business-type activities increased by of $4,077,746. "Property Taxes" are the city's primary on-going source of revenue. Property taxes comprising 52% of the city's governmental revenue, is derived from the permanent tax rate and taxes levied for the repayment of bonded indebtedness. "Capital Grants" include grants and loans for the construction of street and park facilities. "Other" is composed largely of System Development Charges intended to provide street and park infrastruc- ture. Franchise fees and Transient Occupancy Taxes comprise "Other Taxes" "Charges for Services" are fees charged for building permits and land use applications. City of Woodburn Governmental Activities Revenue Other 21% Other Taxes 1196 Capital Grants 8°~harges for Senrlces 8% City of Woodburn Governmental Activities Functional Expenses Property Taxes 52% Interest General oa ~uinire anc recreation 17% Highways and streets 18% 38% C 35 Expenses for Public Safety include the Police and the Municipal Court. Culture~and Recreation includes the library, swimming pool, recreational programs, and the museum. General Government includes Land Use Planning, Parks Maintenance, and Administra-tion. OVERVIEW OF THE BASIC FINANCIAL STATEMENTS The City's basic financial statements are comprised of three components: 1}government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. Government-wide financial statements. The government-wide financial statements are comprised of the Statement of Net Assets and the Statement of Activities. These two statements are designed to provide readers with a broad overview of the City's finances utilizing the full accrual method of accounting, in a manner similar to aprivate-sector business. Under the full accrual method of accounting, transactions are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, assets, liabilities, revenues, and expenses are reported in these statements for some items that will only result in cash flows in future fiscal periods (e.g. uncollected revenues and accrued but unpaid interest expense). The Statement of Net Assets presents information on all of the City's assets and liability-ties, including capital assets and long-term liabilities, with the di#i'erence between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the City as a whole is improving or deteriorating. The Statement of Activities presents information showing how the City's net assets changed during the most recent fiscal year. Functional activities are highlighted in this statement, whereby functional costs are shown net of related program revenue. This statement shows the extent to which the functions depend on general taxes for support. Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include streets, community development, public safety, culture & recreation, and administration. The business-type activities of the City include sewer and water utilities. The government-wide financial statements include not only the City itself, but also the Woodburn Urban Renewal Agency. Although the agency is legally separate, it functions for all practical purposes as a part of the City, and therefore has been included as a blend-ed component unit as an integral part of the primary government. The government-wide financial statements can be found on pages 1 and 2 of this report. Fund financial statements. The fund financial statements focus on current available resources and are organized on the basis of funds, each of which is defined as a fiscal and accounting entity with aself-balancing set of accounts established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial state-mints. However, unlike the government-wide financial statements, the governmental funds financial statements utilize the modified accrual basis of accounting, which focuses on near-term inflow and outflow of spendable resources, as well as en balances of spendable resources available at the end of the fiscal year. d 36 Because the focus of the governmental funds financial statements is narrower than that of the government-wide financial statements, it is useful to compare the information presented for the governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the govern-mental funds Balance Sheet and the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The General Fund, The Street Fund, the Transportation Impact Fee (TIF) Fund, and the Police Construction Fund are major funds. Information on these funds is presented separately in the governmental funds statements. The City maintains eighteen other individual governmental funds Proprietary funds. The City maintains two different types of proprietary funds. Enterprise funds aze used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses its enterprise funds (pages 73-82) to account far its sewer and water utilities. internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds (pages 83-90} to account for its insurance, information systems, central stores, Public Works administration, and building maintenance operations. Proprietary funds financial statements provide the same type of information as the government-wide financial statements, only in more detail. The proprietary funds financial statements provide separate information for all of the enterprise funds, which are considered major funds of the City. Conversely, all of the internal service funds are combined into a single, aggregated presentation in the proprietary funds financial statements. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 13-35 of this report. Other supplementary information. In addition to the basic financial statements and accompanying notes, this report also presents combining individual fund statements referred to earlier in connection with non-major governmental fiords and internal service funds. Also included are the budgetary comparison Schedules of Revenues, Expendi-tares, and Changes in Fund Balances for alI non-major special revenue funds, all debt service funds, and all capital projects funds. FINANCIAL ANALYSIS OF FUNDS As of June 30, 2008, the City's governmental funds reported a combined fund balance of $19,417,3 63, which is an increase of $1,535,759 from June 30, 2007. The general fund is the primary operating fund of the City. As of June 30, 2008, the general fund balance is $2,575,207, which is an increase of $3 82,435 from June 30, 2007. This increase is the result of increasing revenue without a corresponding increase in casts. BUDGETARY HIGHLIGHTS The City adopts an annually appropriated budget for all governmental and proprietary funds. Budgetary comparison statements for the General Fund and all major special revenue funds (Street Fund) aze required to be presented and are included in the basic financial statements on pages 6 and 7 of this report. Additionally, budgetary schedules for the other governmental funds have been provided to demonstrate compliance with the budget and can be found as part of other supplementary schedules on pages 36-72 of this report. e 37 The changes between the original and final budget of the General Fund totaled $470,286. Actual beginning fund balance was $312,695 greater than budgeted, and the revenue budget was increased by $54,977. Expenditure appropriations increased $275,286. Contingencies were increased by $95,996. Changes in General Fund Budget Beginning fund balance $ 260,534 Franchise fees 25,000 Intergovernmental 142,773 Fines and forfeitures (57,600) ether 99,579 Total revenues 470,286 General government 63,235 Public safety 165,142 Culture and recreation 58,210 Contingencies 95,996 Transfers out 87,703 Total expenditures $ 470,286 CAPTTAL ASSETS AND DEBT ADMINISTRATJON As of June 30, 2008, the City had invested $113,971,517 (net of depreciation) in capital assets of its governmental and business-type activities. This investment includes land and land improvements, buildings, equipment and public infrastructure (streets, water, and sewer). The investment in governmental activities capital assets decreased by $1,162,057, and capital assets of business-type activities increased by $944,810. Both changes were the result of a transfer to correctly record storm sewer infrastructure as governmental that had been erroneously classified as business-type. Additional information on the City's capital assets maybe found in note 5 to the basic financial statements. The City issued no new governmental activity obligations during the year. The total governmental activities long-term obligations outstanding as of June 30, 2008, were $8,b34,549. No new business-type activity obligations were issued during the year ended June 30, 2008. The total business-type activities long-term obligations outstanding as of June 30, 2008 were $37,209,309. During the year ending June 30, 2008, the City retired a total of $2,542,202 in principal on long-term obligations. A summary of the City's long-term obligations outstanding on June 30, 2008, is as follows: General obligation bonds Loans Capital leases Compensated absences Total $ 14,125,262 31,301,180 1,697 465.719 45.893.858 f 38 Additional information about the City's long-term obligations can be found in Note 7 to the basic 5nancial statements. ECONONIIC and LEGAL FACTORS The recession that affiicted the rest of the nation caught up to Oregon in spring of 2008. Land development and building construction activity has ground to a halt. Land development and construction are not expected to pick up significantly until the fall of 2009, unless the State Court of Appeals approves the expansion of Woodburn's Urban Growth Boundary. The UGB expansion has drug on for many years and is nearing the final stage. If approved, the UGB expansion would allow more industrial development. The recession has affected the Property Tax collection rate. The State allows property taxes to be paid in one, two, or three installments over the year. More than in the past, property owners are spreading payments over the year. More properties are becoming delinquent. There has been very little construction to add to next year's levy, and since property values are not increasing, there will be no increase from that source. Franchise fees aze the second largest source of revenue in the General Fund. Revenue from these fees are expected to remain at current levels in the next fiscal year. Woodburn's economy depends on retail, tourism, produce packing, and warehousing. All four industries have been affected by the recession are expected to continue at depressed levels through 2009-10. The City is not aware of any pending or threatened litigation or claims that would have a material effect on the financial statements. FINANCIAL CONTACT The City's financial statements are designed to present users (citizens, taxpayers, customers, investors, and creditors) with a general overview of the City's finances and to demonstrate the City's accountability. If you have questions about the report or need additional financial information, please contact the City Finance Director at 270 Montgomery, Woodburn, Oregon or at (503) 982-5217. g 39 BASIC FINANCIAL STATEMENTS 40 CITY OF WOODBURN STATEMENT OF NET ASSETS June 30, 2008 ASSETS Cash and investments Restricted cash and investments Receivables Prepaid items Internal balances Due from fiduciary funds Inventories Capital assets: Land, improvements and construction in progress Other capital assets, net of depreciation TOTAL ASSETS LIABILITIES Governmental Business-type Activities Activities Totals $ 19,689,297 $ 8,271,414 $ 27,960,711 -- 203,194 203,194 1,836,946 382,157 2,219,103 4,074 -- 4,074 352,938 (352,938} -- 40,292 -- 40,292 11,718 217,562 229,280 29,290,379 1,783,816 31,074,195 20,698,061 62,199,261 82,897,322 71,923,705 72,704,466 144,628,171 Accounts payable and accrued items 312,638 207,751 520,389 Accrued interest payable 20,400 522,891 543,291 Liabilities payable from restricted cash and investments:. Accounts payable -- 77,753 77,753 Customer deposits -- 121,445 121,445 Long-team obligations: Due within one year 996,884 2,068,632 3,065,516 Due in more than one year 7,687,665 35,140,677 42,828,342 TOTAL LIABIL ITIES NET ASSETS Invested in capital assets, net of related debt Restricted for: Capital projects Debt service Highways and streets Unreserved 9,017,587 38,139,149 47,156,736 42,295,398 26,848,613 69,144,011 7,426,115 6,981,784 14,407,899 2,599,021 -- 2,599,021 1,222,492 -- 1,222,492 9,363,092 734 920 10,098,012 TOTAL NET ASSETS $ 62,906,118 $ 34,565,317 $ 97,471,435 See notes to basic financial statements 141 CITY OF WOOABURN STATEMENT OF ACTIVITIES Year Ended Jnne 30, 2008 Net (Expertse) Revenue and Program Revenues _ Changes in Net Ass~,g . Charges Operating Capital Business- for Grants end Drente and Governmental type Expenses Services Contributions ~ontnbutions Activities Activities Totals Ftiruetlans/Prograrm Govemtneatal adivlties General government S 3,187,844 S 1,051,993 S Public safety 4,733,832 61,160 Highways and streds 2,021,108 27,478 Culture and recreation 2,063,918 175,947 Interest on long-term obligations 385.042 - _ TOTAL GOVERNMENTAL ACTIVITIES Buslnest-type actlvtties water Sewer TOTAL BUSINESS-TYPE ACTIVITIES Totals -- $ 9,?92 S (2,126,059) - - {4,672,672) -- 939,664 (1,053,966) 67,844 268,570 (1,551,557) 085.042) S (2,126,059) (4,672,672) (1,053,966) (1,551,557) ( 83 5_0421 12.391,744 1.316,578 67.844 1.218.026 (9.789,2961 3,150,421 3,362,211 -- 741,553 5.375.459 4.036.508 - I,215~201 8,525.880 7.398.719 1.956,754 S 953,343 953,343 (123.750) (123.750) 829.593 829.593; S 20.917.624 15 S 67.844 $ 3.174,780 (9.789.296 829.593 {8.959.703) Geoeral revenues Taxes: Property taxes levied for. General purposes Debt service Franchise taxes Transient room taxes Other grants and wntributions not restricted to speci$c programs Unrestricted investment earnings Miscollaneous (Loss) on sale of capital assets Transfers TOTAL GENERAL REVENUES AND TRANSFERS CHANGE IN NET ASSETS NET ASSETS -BEGINNING PRIOR PERIOD ADJUSTMENT NBT ASSETS -ENDING 6,899,237 - 6,899,237 1,159,000 - 1,159,000 1,481,352 - 1,481,352 238,518 - 238,518 1,657,645 - 1,657,645 824,599 318,139 1,142,738 681,107 33,083 714,190 -- (475) (475) _{ 102405 x,102,405 -- 10.839.053 2.453.152 13.292.205 1,049,757 3,282,745 4,332,502 61,824,197 30,487,571 92,3 t 1,768 32,164 795.001 827.165 S 62.906.118 S 34.565.317 ~ 97,471,435 See notes to basic financial statements ~2 CITY OF WOODBURN BALANCE SHEET GOVERNMENTAL FUNDS Jane 30, 2008 ASSET& Cash and investments Receivables Prepaid items Due from other funds TOTAL ASSETS LIA~iL1T1FaT _ Accouafs payable and accrued itetav Due to other funds Consumer deposits Deferred revenue Matured coupons payable TOTAL LIABII.ITIES A111.111 Rpi.AN['ER Reserved for debt service iltttmervod, reported in: Clenaal fund Special revemte funds Capital projects funds TOTAL FUND BALANCES TOTAL I.U>,BIIIf1ES AND FUND BALANCES ocher Transportation Govemmerrtal Geneal Street hrnmct Fee Funds Totals S 1,9I4,3I9 S 796,917 S 7,426,115 S 8,660,297 S 18,797,648 565,051 79,880 -• 1,189,055 1,833,986 2,674 - -- - 2,674 96]329 7.333 970.662 S 3.445373 S 87b.T97 ; 7.426.115 S 9.85b.685 21.604.970 $ 128,221 S 37,205 S -- S 86,131 S 251,557 427,453 38,514 -- 63,454 529,421 22,430 -- -- - 22,430 292,062 - -- 1,091,204 1,383,266 933 933 -- - -- 2,549,478 2,549,478 2,575,207 - - -- 2,575,207 -- 801,078 - 1,930,674 2,731,752 - ',x,426.115 4.134.81,E 11_Sb0.926 2.575207 ~jf~l_078 _.7.426.115 8.614963 14,417,363 S 3.445.373 S 876.797 ~ 7.426.115 S 9.856.685 Amounts reported forgovenrmenta! activities rn die Statement of Net Assets are different because.• Capital assets used in govennneatal activitie ere not 6naacisl rrsoutces and therefore ate not reported in the funds, nd of accumulated depreciation of 518,204,098 49,438,063 Other long-term assets ate not available to pay for current-period expenditure and therefore are deferred in the funds: Property to:m eamod but not available S 348,062 Assessments earned but not available • 500,488 Flousing rehabilitation loans mtaed but sot available 534.716 1,383,266 internal service funds am used by rnanagtrrertt to charge the costs of certain activities to individual funds. The assets and iiabilitim of the internal servico funds aro included in govenunental activities in the statement of net assets E,296,887 Longterm obligations, including accrued interest thereon are not due and payable in the current period nrrd thereforo are not reported in the funds (8.629.4611 N1iI' ASSET'S OF GOVERNMEN'T'AL ACTiV1T1F.S ~ 62~9Q6.1 I R See notes to basic financial statements 3 43 CITY OF WOODBURN STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS Year Ended June 30, 2008 Transports- Other lion Governmental REVENUES Property taxes System development charges Franchise fees Pemuts and fees Fines and forfeitures Intergovernmental Interest Other TOTAL REVENUES Current General govcmmart Public safety Highways and streets Culture and recreation Debt service Capital outlay TOTAL EXPENDTTURES Excess (deficiency) of revenues over expenditures OTHER FIlVANCTNG SOURCES (USES) Transfers in Transfers out General - Street Impact Fee Funds Totals $ 6,707,881 $ - $ - $ 1,292,266 S 8,000,147 - - 617,224 322,883 940,107 1,370,717 - - 394,682 1,765,399 144,105 860 - 244,205 389,170 632,562 - - - 632,562 450,532 987,679 - 655,846 2,094,057 124,924 31,360 289,249 353,732 799,265 486,115 15.894 - 260.126 762.135 9,916,836 1.035.793 906.473 3,523.740 15.382.842 2,110,401 - - 817,739 2,928,140 4,616,824 - - 5,000 4,621,824 - 923,098 16,122 133,757 1,072,977 1,963,028 - - - 1,963,028 - - - 978,079 978,079 53,737 13.053 1,763,471 1.830,261 8.743.990 936.151. 16,122 3,698,046 13,394,309 1,172,846 99.642 890,351 (174,306) . 1.988.533 - 300,000 - 742,632 1,042,632 (790,411) 327 466 - (377,5291 (1,495,406) TOTAL OTHER FINANCING SOURCES (USES) (790.411) 27 466 - 365,103 (452,774) Net change in fund balances 382,435 72,176 890,351 190,797 1,535,759 Fund balances at beginning of year 2.192.772 _ 728,902 6.535,764 8.424.166 17,881,b04 Fund balances at end of year $ 2.5751207 801 078 $ 7.426,115 $ 8.614.963 $ 14.417.363 See notes to basic financial statements 4`~ CITY OF WOODBURN RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CI3ANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Year Ended June 30, 2008 NET CHANGE IN FUND BALANCES -TOTAL GOVERNMENTAL FUNDS Amounts reported for governmental activities in the Statement ofActivities are different because of the following: Governmental funds report capital outlays as expenditures while government-wide statements report depreciation expense to allocate those expenditures over the life of the assets. The difference between these two amounts is: Capitalized expenditures Depreciation The net effect of various miscellanous transactions involving capital assets (i.e., sales, trade-ins, and donations) is to decrease net assets. Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the fiends as follows: Developer contributions Property taxes Assessments Loan repayments $ 1,830,261 ~1,042,420Z 123,528 58,090 966 (41,738) Bond proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net assets. Repayment of long-team debt obligations principal is an expenditure in the governmental funds, but the repayment reduces long-term obligations in the government wide statements. Some expenses reported in the government wide statements do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds: Compensated absences Internal service funds are used by management to charge the costs of various functions to individual funds. The net revenue (expense) of the internal service fund is allocated between governmental and business-type activities CHANGE IN NET ASSETS OF GOVERNMENTAL ACTIVITIES $ 1,535,759 787,841 (2,202,166) 140,846 593,037 (34,123} 228,563 $ 1,049,757 See notes to basic financial statements ~5 CITY OF WOODBURN STATEMENT OF REVENUES, EXPENDITURES AND CIiANGES IN FUND BALANCE -BUDGET AND ACTUAL GENERAL FUND Year Ended June 30, 2008 REVENUES PTOperty taxes Franchise fees Permits and fees Fines and forfeitures Intergovernmental Interest Other TOTAL REVENUES EXPENDTTURES Council and mayor City administrator City recorder City attorney Finance Municipal court Non-departmental Police Library Leisure services Swimming pool Parks administration Community xrvice administrator Planning Parks maintenance Contingencies TOTAL EXPENDITURES F.xc~s (deficiency) of revenues over expenditures OTHER FINANCING SOURCT,S (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) Net change in fund balances Fund balance at beginning of year Fund balance at end of year See notes to basic financial statements 9ud$eted Amounts Oristinal Final Actual Variance $ 6,689,735 $ 6,689,735 $ 6,707,881 S 18,146 1,137,971 1,162,971 1,370,717 207,746 ] 04,000 104,000 144,105 40,105 675,882 618,282 b32,562 14,280 238,727 381,500 450,532 69,032 175,254 175,254 124,924 (50,330) 408.811 508.390 486.115 (22.2751 9L430~380 4,640.132 9,916,836 276,704 27,845 27,845 22,550 5,295 441,255 441,255 386,937 54,318 59,495 59,495 54,724 4,771 157,140 157,140 14b,038 11, 102 ib3,593 212,732 202,727 10,005 170,143 170,143 170,645 (502) 128,254 142,350 98,223 44,127 4,660,455 4,825,597 4,639,448 186,149 943,432 923,915 915,459 8,456 355,954 385,964 315,088 70,876 598,010 598,010 587,124 10,886 ]45,108 -- -- -- 137,346 315,171 312,390 2,781 534,140 544,140 413,298 130,842 521,317 526,317 474,339 46,978 435.693 1.031.689 - 1,031.689 9~979,I80 10,361.763 8.743.990 1.617.773 (,548.800) (721.6311 1,172.846 1894.477_ b,500 6,500 -- (6,500} (701,938) 789.,641) (790.4111 (7701 (695 438) X783.141) (790.411) (7,2701 (1,244,238) (1,504,772) 382,435 1,887,207 1,932,238 2.]92,772 2.192.772 - ~ 688.000 $ 688,000 $ 2.575,207 $ 1.887,207 646 CITY OF WOODBURN STATEMENT OF REVENUES, EXPENDITURES AND CFIANGES IN FUND BALANCE -BUDGET AND ACTUAL STREET -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Permits and fees Intergovernmental Interest Other TOTAL REVENUES EXPENDITURES Street repair and maintenance Street cleaning Street administration Contingency TOTAL EXPENDITURES Budgeted Amounts Original Final Actual Variance $ 2,000 $ 2,000 $ 860 $ (1,140) 1,030,150 1,030,150 987,679 (42,471) 25,000 25,000 31,360 6,360 5,000 5,000 15,894 10,894 1,062,150 1,062,150 1,035,793 (26,357) 1,285,204 1,285,204 702,678 582,526 111,555 111,555 100,272 11,283 178,251 178,251 133,201 45,050 47,299 150,400 -- 150,400 1,622,309 1,725,410 936,151 789,259 Excess (deficiency) of revenues over expenditures _ (560,159 (663,260) 99,642 762,902 OTHER FINANCING SOURCES (USES) Transfers in Transfers out 300,000 300,000 300,000 (327,466} (327,466) {327,466) 762,902 TOTAL OTHER FINANCING SOURCES (USES) (27,466) (27,466) (27,466) Net change in fund balances Fund balance at beginning of year (587,625) (690,726) 72,17b 625,801 728,902 728,902 Fund balance at end of year See notes to basic financial statements $ 38,176 $ 38,176 $ 801,078 $ 762,902 7 47 GTTY OF WOODBURN STATEMENT OF NET ASSETS PROPRIETARY FUNDS Jane 30, 2008 B~ine s~tvee Aetiviti~ t Fro~.nriwn cti..,,l. Waeeewater G OVettnaetlt8l Activities water Weatewatm Ttestmanc other latemal ~'~ Water C well onstruction Treatment plant plant Eataptiae Censnuntien Funde Totals Service Furda Current assets Caaband'mleahtw;ats S 713,928 S 4,306,049 S 47$815 f 859,274 S ],913,346 S 8,271,414 S 891,W9 Reahicad cash and investments 174,972 - - 28,222 - 203,194 - Reeeivabhx 72,846 102,581 114,112 42,618 - 382,157 2,960 DneBomatherfimds 38 436,156 - - .- 436,194 19,687 Prepsid items - - - - - _ 1,100 Tofsl great assets Capital assets Land, improvernettts and ooaslntetioa in progress 475,547 - 1,308,269 - - 1,783,81 b - Ofher capital aaeet; ~ of deprociation 1 748 X77 - 38.SSD.684 - b2.199161 550377 TOtel capRel assets, set 23.824.124 - 40.158.953 _ 63.983.077 5tO t77 TOTAL ASSETS 24.919.273 4.844.786 40 81b 077 980.114 1.913.748 77 491.598 1.477.791 7.186 A Current liabilities Accounts payable and accrueditaru 38,283 3,057 83,680 82,731 - 207,731 35,718 Due to otherf~od~ 112,539 7,542 106,087 512,518 - 738,686 118,144 Accnred crtdeatpaysble 360,944 - 161,947 - - 522,891 - Lisbilitidpayable tkom rratricted assets Accounts payable 49,531 - - 28,222 - 77,753 - Cusaomardepmita IZ1,445 - - - - 12!,445 2,000 Compensated aibeenca payable 38,531 - 36,314 -- - 74,845 75,488 Cwreot portion of buA-tam obligations 538.060 _ tA55.727 - 1.993.787 ToGlaareatliabilimaa 1,259,333 10,599 1,843,755 623,471 - 3,737,156 231,350 LAag-term obligafioas 14.170.748 - 20.969.929 - - 35.140.677 - TOTAL LIABILITIES 15.470.081 10.599 22.813.684 623.471 38.877.835 211.3sn lnvated is capital assets, att o[alated debt 9, l i 5,316 - 17,733,297 - - Z6,848,b13 550,377 Ratrictedforoapitalprojecta - 4,834,187 - 356,643 1,740,454 6,961,784 -- UuestriMesl 373.876 - 289.096 722.794 765166 69b_D64 TOTAL NETASS6fS S 9.4S9.I~, I 4.894.187 ~ _ 18.042393 ~ 356.641 S 1.9!3.348 34,615,763 S 1.246.441 6dcrrml balance result Dora tranaaetiooa between Die govemmeohl aetivities, busiaeaa-type activItiu and interml service 6rods (5(1.4461 NET ASSETS OF BUSINESS-TYPE ACTIVITIES S 34.565_117 See notes to basic financial statements 4~ CITY OF WOODBURN STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS PROPRIETARY FUNDS Year Ended June 30, 2008 OPSRATUHG RLVBNUSS Chugs for services Reala Toll opaatin8 rovenaea OPC~ [tAT1NG EXPeN8E3 Personal eavicee Material aad service Depnxmtioa ToW opaaliog expenses Operating ircame pens} NONOPF:RATiNG REYENUEB (EXPENSPS) interest Other (Loss) on d'upoad of apital assets InOereat t3usiaeas-tune watiht;d / saremeae Punch Oovermtetltal Wsatewaha (~etisilies WMer Weatawety Tmamlert otter Intetnsl well Treatment Ptwt Eneeryriae Service Wetm Cnmtructien Plant ("nmMit+nn Funds Totals Funds S 1,7;6,141 f 1,606,403 $ 2,1"%7.,956 S 1,790,590 S - S 7,286,140 S 85,936 6.35.001 934,668 - 947,548 17,967 - 1,920,183 1,341,863 306,084 132,063 728,897 448,380 32,750 1,868,174 941,67D 532.807 1.855.678 2 iB8.4lLS 47.9!2 32,287 170,993 18,021 17,452 79,386 318,139 20,218 33,296 - 11,576 7,828 72,962 L4S,662 534,356 - - (4T5) - - (475) -- 9.223 (433.1651 11325 f730.4L51 (474.0441 (1.617.D761 - Total nonsperatiag mvarrues (expemes) ~ -126~.1TL1 40.447 (708.1351 (321.6961 (~ 554.574 Tacoma (toes) before hansfen erd car~ibrmoos (182.5621 1.192.168 (t a1. N.7201 814.1(18_ /3514461 f4A.dS21 (1.055.9341 T'RAN3FtR3 AND CONTRIBUTIONS Capilalcootrrbutioos 389,008 - 691,387 - 8?6,354 1,956,754 -- TraruMs in 572,946 - 3,604,736 - - 4,177,682 1,271,504 Traos@as oat (370.7411 (317.713) (476.4771 (1.0389161 (549.0871 (2.752334) (29.9801 ToW bnnefds end contrrbsiliora (591.2131 (317.7131 (3.820.0461 x].038.7161 ]27.272 (3 382.1021 t_24T.S24 ChartBeianetaeaeta 408,651 874,455 2,501,326 (419,608) (27,174) 3,337,650 185,590 Net a®eta - begimirig of year 6,285,540 3,959,732 15,S21,D67 776,251 1,94U,522 1,060,851 Peer period adjustrewnt 795.001 - - Net asseu - end of year S 9.484.192 S~~'L SS 1~~9~ S 356.643 S 1.913348 ~ 1.216.441 Soma mrroraltr rtpormd far brvbrur-(ypa acfivHtsr in the sta(m~mt ~oUivi(itr are d~eren( becmrre: A poAion of the net mverwe (expense) of m[srael sorvice foods u albcable ro business-type ecGvities Ct1AN081N NET ASSETS OF BUSINESS-TYPE ACTJVf['FF.S See notes to basic financial statements 99 crrY of wooDBURN STATEMENT OF CASH FLOWS PROPRIETARY FUNDS Year Ended June 30, 2008 Business-type Activities /Enterprise Funds G oventamW Wutewaler Activities Water Wastewater Trnemeot Othx (sternal Well Treatmwl Plant Enutptise Service Wader C otutruetion Plsot Cotrtrtrcdoa Funds Tout Foods CASK FLOWS FROM OPSRATWG ACTIVrMFS Reaipotimmcuesomersasdusara S 1,773,014 S 1,455,130 S 2,(82,172 S 1,814,480 S - S 7,224,796 S 719,800 Paynteau m aappliera (437,238) (Ib6,908) (612,745) {123,408) (32,730) {1,393,049) (831,964) Paymentsbemployees (955,388) - (945,230) (17y67) - (1,918,585) (1,374,950) Olhsr 53,296 - 11,376 7,823 - 72,700 334,837 Net ashptovided by (asedm) operating adivitia 433,684 1,268,222 633,773 1,680,933 (]2,750) 3,985,862 (952,277) CASH FLOWS FROM NON-CAPITAL FINANCWG AtTIVirIES Traasfetsm 70,000 - - - 70,000 1,259,572 Transfers drat (370,741) - (476,077) - - (846,818) . (29,980) Ndashpmvidedhq(uudm)roa-capihl5oenci~ecwitiea (300,741) - {476,077) - - (776,818) 1,229,592 CASR FLOWS FROM CAPfI'AL AND Rffi.ATSD FINANCING ACTIVITI&S GPI coatn'bafit>oa - - - - 952,437 952,457 - Acquisiliooofapiulassoe (32,063) - (19,146) - (51,209) (176,652) Principalpeidonbag-term obligations - (317,713) - (1,038,716) (S78,L69) (1,934,618) - Inteiestp.idaolaog-eennob6getione - (433,165) - (730,415} (444,942) (!,608,522) - Netash(aaedin)cspiulandrolatedsctivities (32,063) (730,878) (19,146) (1,769,131) (70,674) (2,641,892) (176,652) CASH FLOWS FROM INVESTING AGTIVITIBS lomreat 32,287 170,993 18,021 17,452 79,386 318,139 20,218 Nd iaerau (decrease) ie ash and ash equiwlenta 173,167 b88,337 LS8,S71 (70,746) (24,038) 883,291 120,881 Casfiacdashequivslenn--begwtingofye~ 580,761 3,617,712 320,244 930,020 1,93786 7,386,123 770,768 Caeba~daahagoiveleou-eodofyar S 713,92b S ® 4,306,049 ~ S 478,815 ~ S 859,274 S ~ 191348 ~ S 8,271,414 S ~ 89i,b49 Recoac0latlon of epentlng Income (Ian) to nN rash provided by (used In) operatlag aetlvltles Opetuiogiooorrss(bu) S (27768) S 1,454yW S (1,359,167) S 1,324,243 S (32,750) S 1,109,248 S (1,610,508) Adjastraatts m teconeile operating income (lose) m net ash !~'~ hT (~ b) oPva~B aciivitias Deprccia6oa 532,807 - 1,855,678 - - 2,388,485 47y12 Otltex 53,296 - 11,376 7,828 - 72,700 53456 (losrease) deerene in urxta Reoe(vabies 38,73D 45,341 9,216 (3,704) - 89,563 (656) Ducfranothufwda 45,623 (204,156) 29,851 27,594 - (101,088) (19,687) Prepaid items - - - - - - (1,400) 1nveMOries (28,512) - (28,686) - - (57,193) (653) Restricted ash and inveslmeats 8,L67 - - - 8,167 - [ructease (decease) b iiabllides Aewunb payable std accrued imms (15,143) (34,843) 38,751 72,048 - 60,811 13,302 Due b other Omds 66,178 7,542 76,236 252,924 - 403,580 118,144 Cuammer deposit 9,926 - _ 9,926 - Competmtedabaencapayable (77A) - 218 - - 1,598 (33,087) Net ash provided by (aced m) operalitrg sctivities 5 433,684 S ® L,268,222 ®a S 635,773 S aaaaaa~~ a 1,680,933 S (32,750) S ~ ~ ~ 3,985,862 f ~ (952,277) Supplemental Dlrelasure Noaaab maapiul fmsocuig actiritia Daring dre year, the Ciryra Wastewater Treatment PLart fwd received a noncash tsamfer of spiral users from governmenul activities in the amount of 52,202,16b. See notes to basic f ntzncial statements 10 50 CITY OF WOODBURN STATEMENT OF FIDUCIARY NET ASSETS FIDUCIARY FUNDS June 30, 2008 ASSETS Cash and investments Restricted cash and investments TOTAL ASSETS LIABILITIES Due to General Fund Trust deposits TOTAL LIABILITIES NET ASSETS Held in trust for pension benefits See notes to basic financial statements Pension Trust Agency $ -- $ 159,924 545,241 -- 545,241 $ 159,924 -- $ 40,292 -- 119,632 -- $ 159,924 $ 545,241 I1 51 CITY OF WOODBURN STATEMENT OF CIiANGES IN FIDUCIARY NET ASSETS FIDUCIARY FUNDS Year Ended June 30, 2008 ADDITIONS Earnings on investments REDUCTIONS Fees Change in net assets Net assets -beginning Net assets -ending Pension Trust 14,569 11 ash 3,513 541 728 $ 545,241 See notes to basic f nancial statements 12 52 CITY OF WOODBUItN NOTES TO BASIC FINANCIAL STATEMENTS Year Ended June 30, 2008 1. Summary of significant accounting policies A. Organization (reporting entity) Control of the City is vested in its mayor and council members who are elected to office by voters within the City. Administrative functions are delegated to individuals who report to and are responsible to the mayor and council. The chief administrative officer is the City Administrator. The accompanying basic financial statements present all funds, account groups, and component units for which the City is considered to be financially accountable. The criteria used in making this deternLation includes appointment of a voting majority, imposition of will, financial benefit or burden on the primary government, and fiscal dependency on the primary government. The city council serves as the governing board of the WOODBURN URBAN RENEWAL AGENCY. Therefore, the accounts of the agency are included in the financial statements of the City. Complete financial statements for the WOODBURN URBAN RENEWAL AGENCY maybe obtained from the City's finance department. B. Government-wide and fund financial statements Government-wide Financial Statements The statement of net assets and statement of activities display information about the primary government (the City). These statements include the financial activities of the overall government,~except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. Governmental activities are supported by taxes and intergovernmental revenues. The statement of activities presents a comparison between direct expenses and program revenues for each function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and; therefore, are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues. Fund Financial Statements The fund financial statements provide information about the City's funds. Separate statements for each fund category-governmental, proprietary and fuluciary-are presented. The emphasis of fund financial statements is on major govemmental funds, each displayed in a separate column. All remaining governmental funds are separately aggregated and reported as nonmajor funds. 13 53 NOTES TO BASIC FINANCIAL STATEMENTS {Continued) 1. Summary of significant accounting policies {continued) C. Measurement focus, basis of accounting and financial statement presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary and fiduciary fund financial statements. Revenues are recorded when earned and expenses aze recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from grants, e.ntitiements and donations are recognized in the fiscal year in which all eligible requirements have been satisfied. When both restricted and unrestricted net assets are available, unrestrictedresounces are used only after the restricted resources are depleted. The government-wide statements and proprietary funds have applied all Financial Accounting Standards Board (FASB) Statements and Interpretations, Accounting Principal Board Opinions and Accounting Research Bulletins of the Committee on Accounting Procedure issued on or before November 30, 1989, unless those pronouncements conflict with or contradict Govennmental Accounting Standards Board (GASB) pronouncements. Governmental funds are reported using the current financial resouroes measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. Property tax revenues are recognized in the fiscal year for which they were levied, provided they are due and collectable within 60 days after the end of the accounting period. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments are recorded only when payment is due. General capital assets acquisitions are reported as expenditures in governmental fiznds. Proceeds of general long-term debt and capital leases are reported as other financing sources. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues are charges to customers for sales and services. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. 14 54 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 1. Summary of significant accounting policies (continued) C. Measurement focus, basis of accounting and financial statement presentation (continued) The City reports the following major governmental funds: • General -accounts for all revenues and expenditures necessary to carry out basic governmental activities of the City that are not accounted for through other funds. For the City, the General Fund includes such activities as general government, public safety, library operations, and parks and recreations. • Street -accounts for the repair, maintenance, and construction of city streets. • Transportation Impact Fee -accounts for system development for traffic controls and street construction. The City reports the following major proprietary funds: • Water -accounts for water services for residents of the City. The principal revenue source is from user fees. The primary expenditure is for system operations • Water Well Construction -accounts for the construction of water wells. The principal revenue source is transfers from the Water Fund. • Wastewater Treatment Plant -accounts for the treatment of wastewater generated in the City. The primary revenue source is from user fees. • Wastewater Treatment Plant Construction -accounts for the construction of the plant. The primary sources of revenue are user fees and proceeds from long-term obligations. t NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 1. Summary of significant accounting policies (continued) C. Measurement focus, basis of accounting and financial statement presentation (continued} Additionally, the City reports the following fund types: • Special Revenue -accounts for revenue derived from specific taxes or other revenue sources, which are legally restricted to finance particular functions or activities. When a special revenue fund is not an operating fund, transfers are made from the special revenue fund to the operating funds authorized to make expenditures. • Debt Service -accounts for the resources accumulated and payments made for principal and interest on long-term debt of governmental funds. • Capital Projects -accounts for expenditures on major construction projects or equipment acquisition. The principal sources ofrevenues are proceeds from certificates of participation issued to finance capital acquisitions, proceeds from the sale of City owned property, general obligation bond proceeds, full faith and credit bonds, and revenue bonds. • Enterprise -accounts for services rendered to the public on a user charge basis and are predominately self-supporting • Internal Services -accounts for services provided to other deparhnents or agencies within the City on a cost reimbursement basis. • Pension Trust -accounts for funds held to provide retirement benefits to City employees. • Agency -accounts for amounts held by the City on behalf of others in a fiduciary capacity. D. Budget policies and budgetary control Generally, Oregon Local Budget Law requires annual budgets be adopted for ail funds except agency funds. The modified accrual basis of accounting is used for all budgets. All annual appropriations lapse at fiscal year end. The City begins its budgeting process by appointing Budget Committee members in the fall of each year. Budget recommendations are developed by management through early spring, with the Budget Committee meeting and approving the budget document in late spring. Public notices of the budget hearing are generally published in May or June and the hearing is held in June. The City Council adopts the budget, makes appropriations, and declares the tax levy no later than June 30. Expenditure appropriations may not be legally over-expended, except in the case of grant receipts and bond sale proceeds which could not be reasonably estimated at the time the budget was adopted. 16 56 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 1. Summary of significant accounting policies (continued) D. Budget policies and budgetary control (continued} The ordinance authorizing appropriations for each fund sets the level at which expenditures cannot legally exceed appropriations. The City established the levels of budgetary control at the personal services, materials and services, capital outlay, operating contingencies, debt service, and all other requirement levels for all funds, except the General, Transit System, Street, Parks/RecreationCspital Improvement, Water, Wastewater Treatment Plant, Wastewater Plant Construction, Water Well Construction, and Technical and Environmental Services funds for which budgetary control is established at the department level. Budget amounts shown in the basic financial statements have been revised since the original budget amounts were adopted. The City Council must authorize all appropriation transfers and supplementary budgetary appropriations. E. Use of estimates The process of preparing financial statements inconformity with generally accepted accounting principles requires the use of estimates and assumptions regarding certain types of assets, liabilities, revenues, and expenses. Such estimates primarily relate to unsettled transactions and events as of the date of the financial statements. Accordingly, upon settlement, actual results may differ from estimated amounts. F. Cash and cash equivalents For purposes of the accompanying statement of cash flows, the enterprise and internal service funds consider all highly liquid investments with a maturity of three months or less when purchased, and their equity in the City Treasurer's investment pool, to be cash equivalents. G. Financial instruments Statement of Financial Accounting Standards No. 107 requires all entities to disclose the fair value of certain financial instruments in their financial statements. Accordingly, the management reports that the carrying amount of cash equivalents, receivables, accounts payable and accrued expenses approximate fair value due to the short maturity of these instruments. The carrying amounts of long-term notes payable approximate fair value based on comparisons to the market rate of interest. 17 57 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 1. Summary of significant accounting policies (continued) H. Inventories Inventories purchased are stated at cost (first-in, first-out method). Inventories are recorded as expenditures when purchased or donated. Inventories are offset by a fund balance reserve, as they do not constitute available expendable resources. I. Receivables Property taxes in the governmental fund types, which have been collected within sixty days following year-end, are considered measurable and available and are recognized as revenues. Property taxes receivable in the agency funds are offset by amounts held in trust and, accordingly, have not been recorded as revenue. All other property taxes receivable are offset by deferred revenues and accordingly, have not been recognized as revenue. Real and personal property are assessed and property taxes became a lien against the property as of July 1 each year. Property taxes are payable in three installments, following the lien date, on November 15, February 15, and May 15. Taxes unpaid and outstanding on May 16 are considered delinquent. All property taxes receivable are due from owners of property within the City. Receivables for state shared revenue are recorded as revenue in all fund types as earned. User charges receivable aze stated at the amount management expects to collect from outstanding balances. Balances that are still outstanding after management has used reasonable collection efforts are written off. J. Capital assets Capital assets (including infrastructure) are recorded at historical cast or at estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at their estimated fairvalue on the date contributed. Capital assets include public domain (infrashucture} capital assets consisting of certain improvements including roads, bridges, lighting system, drainage systems, and flood conti~l. The City defines capital assets as assets with an initial, individual cost of more than $1,000 and an estimated useful life in excess of one year. In the government-wide statements, capital assets used in operations are depreciated or amortized (assets under capital leases} using the straight-line method over the lesser of the capital lease period or their estimated useful lives. The estimated useful lives are as follows: Infrastructure Buildings and improvements Equipment Water and sewer lines 20 to S0 years 35 to 50 years 3 to 20 years 20 to 5 0 years 18 58 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 1. Summary of significant accounting policies (continued) K. Interfund transactions Interfund transactions are reflected as either loans, services provided, reimbursements or transfers. Loans are reported as receivables and payables as appropriate, are subj ect to elimination upon consolidation and are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances tolfrom other funds" (i.e., the noncurrent portion of interfund loans). Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. L. Long-term obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Assets. Bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are deferred and amortized over the life of the bond. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. M. Compensated absences -sick leave The City has a policy which permits represented employees and sworn officers to earn sick leave at the rate of 8 hours per month and accumulate up to a maximum of 960 hours. All otherfull-time employees earn sick leave at the rate of 8 hours per month and may accumulate an unlimited amount of sick leave. All sick leave lapses upon termination of employment. 2. Deposits and investments The City maintains a pool of cash and investments that are available for use by all funds, except for the Pension Trust Fund. Each fund's portion of this pool is displayed on the financial statements as cash and investments. Interest earned on pooled cash and investments is allocated to participating funds based upon their combined cash and investment balances. 19 59 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 2. Deposits and investments (continued) Investments, including amounts held in pooled cash and investments are stated at fair value. In accordance with Governmental Accounting Standards Board (GASB) Statement No. 31, Accounting and Financial Reportingfor Certain Investments and for External Investment Pools, invesffients with a remaining maturity of more than one year, at the time of purchase are stated at fair value. Fair value is detenmined at the quoted market price, if available; otherwise the fair value is estimated based on the amount at which the investment could be exchanged in a current transaction between willing parties, other than a forced liquidation sale. Investments in the State of Oregon Local Government Investment Pool (LG1P) are stated at fair value. The Oregon State Treasury administers the LGIP. The LGIP is an unrated, open-ended, no-load, diversified portfolio offered to any City, political subdivision or public corporation of the state who bylaw is made the custodian of, or has control of, any fund. The LGIP is commingled with the State's short term funds. To provide regulatory oversight, the Oregon Legislature established the Oregon Short-Term Fund Board and LGiP investments are approved by the Oregon Investment Council. The fair value of the City's position in the LGIP is the same as the value of the pool shares. Credit risk.• Oregon statutes authorize the City to invest in obligations of the U.S. Treasury and U.S. agencies, bankers' acceptances, repurchase agreements, commercial paperrated A-1 by Standard 8t Poor's Corporation or P-1 by Moody's Commercial Paper Record, and the state treasurer's investmentpool. Thenpension trust is authorized to invest in a variety of debt and equity securities. As of June 30, 2008, the City had the following investments: Maturities Fair Value State Treasurer's Investment Pool N/A $ 27,299,813 Managed Fixed Income Account (Pension Trust) N/A X5.241 Total $ 27.845.054 Interest Rate Risk: The City's investment policy limits investment maturities to no more than 18 months as a means of managing its exposure to fair-value losses arising from increases in interest rates. Concentration of Credit Risk: The City's investment policy places a limit on the amount that can be invested in any one issuer as follows: • U.S. Govenament Agencies - No more than 40% of the total portfolio in any one agency • Banker's acceptances - No more than 25% of the total portfolio with any one institution ~ Certificates of deposit with commercial banks and state and local government securities - No more than 15% of the total portfolio with any one financial institution or entity • Commercial paper and repurchase agreements - No more than 10% of the total portfolio with any one entity or institution • Certificates of deposit with savings and loan association - No more than S% of the total portfolio with any one financial institution ~ State of Oregon Investment Pool -Not to exceed $20 million ($10 million per account) with the exception ofpass-through funds (in and out within 10 days) Ninety-eight percent of the City's investments are in the State 3'reasurer's Investment Pool. 20 60 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 2. Deposits and investments (continued) Custodial Credit Risk -Deposits: This is the risk that, in the event of a bank failure, the City's deposits may not be returned. Oregon statute requires collateralization of deposits in excess of amounts insured by the Federal Depository insurance Corporation. As of June 30, 2008, $755,936 of the City's bank balance of $1,107,914 was exposed to custodial credit risk because it was uninsured and uncollateralized. A. The City's deposits and investments at June 30, 2008 are as follows: Total investments $ 27,845,054 Cash on hand 2,15 0 Deposits with financial institutions 1,021,866 Total deposits and investments $ 28,869,070 B. The City's deposits and investments at June 30, 2008 are shown below: Cash and investments are reported as follows: Governmentalfunds/activities General $ 1,914,319 Street 796,917 Transportation Impact Fee 7,426,115 Other Governmental Funds 8,660,297 Total govemmental funds 18,797,648 Internal service funds included in governmental activities 891,649 Total govemmental activities 19,689,297 Proprietary funds/business-type activities Unrestricted Water 713,928 Water Well Construction 4,306,049 Wastewater 478,815 Wastewater Treatment Plant Construction 859,274 Other Enterprise Funds 1,913,348 Total unrestricted 8,271,414 E~1 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 2. Deposits and investments (continued) B. The City's deposits and investments at June 30, 2008 are shown below (continued): Proprietaryfunds/business-type activities (continued) Restricted Water Wastewater Treatment Plant Construction Total restricted Total proprietary funds/business-type activities Fiduciary funds Pension Trust Agency Total fiduciary funds Total cash and investments 3. Receivables A. The City's receivables at June 30, 2008 are shown below: $ 174,972 28,222 203,194 8,474,608 545,241 159,924 705,165 $ 28,869,070 Governmental funds/activities Proprietary funds business-type activities Govem- Other Water Wastewater mental Govern- Well Wastewater Treatment activities mental Construe- Treatment Plant Internal General Street Funds Water lion Plant Construction Service Totals Property taxes $ 397,047 $ - $ 76,141 $ - $ - $ - $ - $ - $ 473,188 Accounts 167,875 ?9,880 77,710 - - - - 2,960 328,425 Tntergovemmental 129 - - - - - - - 129 Asse.~satents - - 534,716 - - - - 534,716 User charges - - - 72,846 102,581 114,112 92,618 - 382,157 Housing rehabil- itation loans - - 5088_ - - - - - 500.488 $ 565,051 $ 79,880 $1,1~89,05~5 $7846 $ 102,581 $ 1l~ 4~ $ 92,618 $ 2,960 $2,219,103 ~~ NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 3. Receivables (continued) B. Property taxes i. Collection procedures Taxes are levied on July 1 and are payable in three installments due November 15, February 15 and May 15. Marion County bills and collects property taxes for the City. ii. Transactions Baiauces Net Balances July 1, 2007-08 Adjust- Interest June 30, 2007 Levy meats (Discounts) Collections 2008 Current $ - $ 8,1?7,077 $ (76,349) $ (200,683) $ 7,605,349 $ 294,696 Prior 404,037 - (6,687) 25,823 244,681 178,492 $ 404 ,037 $~8~1~t077 $ 83 036 $ 174,860 $ 7,850,030 $®473,188 iii. Ensuing year's levies The permanent tax rate is $6.0534 per $1,000 assessed value as limited by the Constitution of the State of Oregon. The tax rate limit of $10.00 per thousand of assessed value imposed by the Oregon Constitution is not expected to affect this levy. In addition, the City will levy $702,240 for the retirement of long-term obligation principal and interest due in 2008-09. 4. Due from/to other funds Amounts due from and to other funds consists of the following: Fund General Street Other governmental funds Water Water well construction Wastewater treatment plant Wastewater treatment plant construction Internal service funds Agency funds Total Due from Due to $ 963,329 7,333 38 436,156 19,687 $ 427,453 38,514 63,454 112,539 7,542 106,087 512,518 118,144 40,292 $ 1.426.543 63 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) S. Capita] assets A. Capital asset activity for the year ended June 30, 2008 is as follows: Balances Balen~ July 1, 2007 Additions Deietions Transfers June 30, 2008 Governmental Activities Capital assets not being depreciated Land $ 21,636,467 $ - $ - $ - $ 21,636,467 Construction in progress 7.536.941 l 16.971 - - 7,653.912 Total capital assets not being depreciated 29,173.408 116.971 - 29.290.379 Capital assets being depreciated Buildings 8,331,362 143,096 - (390,200) 8,084,258 Equipment 4,780,474 295,838 (12,431) 535,770 5,599,651 Infrastructure 28,598.257 1,574,536 (2,385.437) 27.787.356 Total capital assets being depreciated 41.710,093 2.013.470 (12.43(1 (2239,867) 41,471,265 Less accumulated depreciation for: Buildings 2,769,989 164,52] - - 2,934,510 Equipment 3,237,067 309,648 (12,431) - 3,534,284 Infrastructure 13.725.948 616.163 (37.701) 14.304.410 Total accumulated depreciation 19.733.004 1.090.332 (12.431) (37,701) 20.773,204 Total capital assets being depreciated, net 21.977.089 923.138 12,202,166} 20.698.061 Governmental activities capital assets, net $ 51,150,497 $ 1,040,109 $ - $ 2,202,166 $ 49,988,440 Business-type Activities Capital assets not being depreciated Land $ 1,775,036 $ ____8,780 $ ___ __ - $ - $ 1,783,816 Capital assets being depreciated Water and sewer lines 35,570,250 1,080,395 - (13,542,822) 23,107,823 Buildings 46,491,204 - - 15,782,689 62,273,893 Equipment 1.485.128 42.429 (3.510) 1,524,047 Total capital assets being depreciated 83.546.582 1,122,824 _ (3,5101 2,239.867 86.905,763 Less accumulated depreciation for: Water and sewer lines 6,033,910 481,989 (277,953) 6,237,946 Buildings 15,471,057 1,822,263 - 315,654 17,608,974 Equipment 778.384 84.233 (3,0351 - 859.582 Total accumulated depreciation 22,283,351 2.388.485 (3.035) 37,701 24.706.502 Total capital assets being depreciated, net 61.263.231 (1.2651661) _ (475) 2 202,166 62.199,261 Business-type activities capital assets, net $ b3,038,267 $ (1,256,881) $ (475) $ 2,202,166 $ 63,983,077 64 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 5. Capital assets (continued) B. Depreciation expense was charged to functions/programs as follows: Governmental activities General government $ 217,168 Public safety 40,914 Highways and streets 126,650 Culture and recreation 75,599 Total depreciation expense -governmental activities $ ®1.09,Q.~~,~ Business-tune activities Water $ 532,807 Sewer 1,855,678 Total depreciation expense -business-type activities $ 2.388.485 6. Deferred revenue Resources owned by the Ciry, which are measurable but not available, are deferred in the Governmental Funds, as follows: Other Assessments Housing rehabilitation loans Property taxes Totals Governmental Gen~r l~ Funds Totals $ -- $ 500,488 $ 500,488 -- 534,716 534,716 292,062 56.000 348.062 $ 292.062 $ 1.091.204 .383.266 ~~ NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 7. Long-term obligations A. Transactions for the governmental activities during the year ended June 30, 2008 were as follows: Balance Balances Due Within General 061ivation Booda July 1, 200? Additions Rcductiona June 30, 2008 One year Series 1994 Original issue S 1,755,000, 15 years; merest at various rates Priocipnl S 310,000 S - S 150,000 S 160,000 S 160,000 Ioterest 3,480 15,378 17,050 1,808 313,480 16,379 167,050 161,808 Series 2005 Original issue 57,066,000, 20 years; interest u various rtes Principal 6,680,000 - 240,000 6,440,000 250,000 Interest 10,244 257,569 257,856 9,957 6,590,244 257,569 497,856 6,449,957 State of Oregon Economic Development Department - (OEDD) due in various annual inatalhncots of 538,319 to 537,495; inta+ast at S.OI percent Principal 299,459 - 23,497 275,962 23,660 Inrterest 8,614 14,308 14,901 8,021 308,073 14 08 38,398 283,983 Bank of America Urban Renewal - dae in quarterly ia9tellmenb of 556,933; interest at 4.22 percent Principal 1,579,654 - 163,638 1,4(6,016 170,653 I~rterest 685 64,023 64,094 614 it l l 1,580,339 64,023 227,732 1,416,630 v a eases Government I.easi~ Company - 3 years, anm~a] inatalhnrnts ofS1,896, interest at 6.29 percent Principal 3,215 - 1,518 1,697 1,697 Imerrst 378 378 - 3,215 378 1,896 1,69? 2 years, arrurrel instellmenp of $11,761, iNeresi at 10.25 percerrt Principal 10,667 - 10,66? - Interest 1,094 1,094 11,761 11,761 Co~toenseted absence 389,838 357,353 356,317 390,874 390,874 Totals 9,296,950 709,009 1,301,010 8,704,949 S 996,884 Accrued interest payable 24, I l7 351,656 355,373 20,400 Total long-term obligations S 9,272,833 $ 357,353 $ 445,637 S 8,684,549 6f$ NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 7. Long-term obligations (continued) B. Transactions for the business-type activities during the year ended June 30, 2008 were as follows: Balances Balances Due Within ~~ July 1, 2007 Additions Reductions June 30, 2008 One year Oregon Economic Development (OEDD) Department -due in affiual installments of $47,043; interest at 6.S percent. Balance i$ allocated between governmental and business- type activities p~cip~ $ 161,160 $ - $ 38,945 $ 122,215 $ 38,944 ~~~ 6,056 6,747 8,099 4,704 167,216 6,747 47,044 126,919 Oregon Economic Development (OEDD) Department -due in annual installments of $29,102; interest at b.32 percent p~cip~ 121,527 - 21,421 100,106 22,775 Interest 4,440 6,915 7,680 3,675 125,967 6,915 29,101 103,781 Oregon Economic Development (OEDD) Department -due in annual installments with interest at 4.74 percent Principal 344,951 - 24,293 320,658 24,485 Interest 9,591 16,010 16,592 9,009 354,542 16,010 40,885 329,667 Oregon Econonvc Development (OEDD) Department -due in annual installments with interest at 4.21 percent Principal 3,731,615 142,725 3,588,890 148,734 Tnternst 90,817 148,033 151,092 87,758 3,822,432 148,033 293,817 3,676,648 Oregon Department of Environmental {DEQ) Quality -due in semi-annual installments of $147,792; interest at 3.93 percent Principal 2,713,803 - 190,789 2,523,014 198,360 Interest 21,769 103,401 104,796 20,374 2,735,572 103,401 295,585 2,543,388 Oregon Department of Environmental (DEQ) Quality -due in semi-atmual installments of $735,150; interest at 1.21 percent Principal 20,486,785 - 1,127,122 19,359,663 1,171,163 Interest 131,416 774,807 782,038 124,185 20,618,201 774,807 1,909, ] 60 19,483,848 E7 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 7. Long-term obligations (continued) B. Transactions for the business-type activities during the year ended June 30, 2008 were as follows (continued): Balances Balances Due Within Loans (continued) July 1, 2007 Additions Reductions June 30, 2008 One year Safe Drinking Water Revolving Loan Flrnd - (SDWRLF) due in annual installments starting in December 2004; interest at 4.21 percent starting in July 2004 Principal $ 3,731,615 $ - $ 136,959 $ 3,594,656 $ 148,734 Interest 90,817 159,807 162,867 87,757 General Obli¢ation Bonds Series 2003 Water Original issue $8,400,000, 25 years; interest at various rates Principal Interest 3,822,432 159,807 299,826 3,682,413 7,748,524 - 223,262 7,525,262 240,592 188,533 329,729 332,833 185,429 7,937,057 329,729 556,095 7,710,691 Compensated absences 73,247 71,329 69,731 74,845 74,845 Totals 39,65b,666 1,b16,778 3,541,244 37,732,200 $ 2,068,632 ..~~ Accrued interest payable 543,439 1,545,449 1,565,997 522,891 Total long-term obligations 2 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 7. Long-term obligations (continued) C. The future maturities of governmental activities obligations outstanding as of June 30, 2008 are as follows: General Obligation Bonds Loans Fiscal Series 1994 Series 2005 O.E.D.D. Bank of America Year Principal Interest Principal Interest Principal Interest Principal Interest 2009 $ 160,000 $ 8,800 $ 250,000 $ 250,656 $ 23,660 $ 13,809 $ 170,653 $ 57,079 2010 - - 260,000 243,156 23,834 12,685 177,970 49,763 2011 - - 275,000 234,056 24,027 11,493 185,600 42,133 2012 - - 290,000 224,431 24,228 10,291 193,557 34,175 2013 - - 300,000 214,281 24,440 9,079 201,855 25,877 2014-18 - - 1,760,000 894,610 155,773 24,300 486,381 26,016 2019-23 - - 2,240,000 511,781 - - - - 202¢2g - - 1,065,000 68,165 _ - _ - - - $ 160,000 $ 8,800 $ 6,440,000 $2,641,137 $ 275,962 $ 81,657 $1,416,016 $ 235,042 .~ ~_ ~.- Capital Leases Fiscal _ Governmental Leasing Company Year Principal Interest Compensated Totals Absences Principal Interest 2009 $ 1,697 $ 199 $ 2alo - - 2011 - - 2012 - - 2013 - - 2014-18 - - 2019-23 - - 2024-28 - - 390,874 $ 996,884 $ 330,543 - 461,804 305,504 - 484,627 287,682 - 507,785 268,897 - 526,295 249,237 - 2,402,154 944,925 - 2,240,000 511,781 - 1,065,000 68,166 $ 1,697 $ 199 $ 390,874 $ 8,684, $ 2,966,836 69 1 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 7. Long-term obligations (continued) D. The future maturities ofbusiness-type activities obligations outstanding as of June 30, 2008 are as follows: loans Fiscal O.E.D.D. O.E.D.D. O.E.D.D. O.E.D.D. Oregon DE Q Year Princi Interest P rincipal Int erest Principal Imetsat Principal Interest Principal Intcreat 2009 S 38,944 S 8,099 S 22,775 S 6,327 S 24,485 S 15,510 S 148,734 S 151,092 S 198,360 S 97,225 2010 41,476 5,567 24,214 4,887 24,687 14,407 154,996 144,830 206,232 89,352 2011 41,795 2,871 25,744 3,357 29,901 13,284 161,521 138,306 214,417 81,168 2012 - - 27,373 1,730 30,129 11,893 168,321 131,505 222,925 72,658 2013 - - - - 30,372 10,461 175,407 124,419 231,773 63,811 2014-18 - - - - 181,084 28,215 994,223 504,907 L,304,363 173,562 2019-23 - - - - - - 1,221,885 277,245 144,944 2,848 2024-28 - - - - - - 563,803 35,848 - 2024-29 - - _ S 122,215 S 16x537 S 100,106 S 16,301 S 320,638 S 93,770 S 3,588,890 $ 1,508,152 $ 2,523,014 S 580,624 Loans (continued) Genernl Obligation Fiscal Oregon DEQ SDWRLF Gonda -Series 2003, Water Compensated Totals Year Principal Interest Principal I~ereat Principe! InterEat Absences Principal Interest 2009 S 1,171,163 S 737,997 S 148,734 $ 151,092 S 240,592 S 319,252 S 74,845 S 2,068,632 S 1,486,594 2010 1,216,925 692,234 154,996 144,830 246,810 312,035 - 2,070,336 1,408,142 2011 1,264,476 644,683 161,521 138,306 253,064 304,630 - 2,152,439 1,326,605 2012 1,313,885 595,275 168,321 131,505 259,485 296,279 - 2,190,439 1,240,845 2013 1,365,224 543,935 175,407 124,419 271,065 287,068 - 2,249,248 1,154,113 2014-I8 7,b69,230 1,67b,568 994,223 104,907 1,513,192 1,271,506 - 12,65b,315 4,359,b65 2019-23 5,358,760 368,716 1,22!,885 277,245 1,867,368 924,214 - 9,814,842 1,850,268 2024-28 - - 569,569 35,848 2,336,829 456,713 - 3,470,201 528,409 2024-29 - - 536,857 T4,546 536,857 24,546 S 19,359,663 S 5,459,408 S 3,544,65b $ 1,508,152 $ 7,525,262 S 4,196,243 S 74,845 S 37,209,309 S 13,379,187 ~U NOTES TO BASIC FINANCIAL STATEMENTS (Continued) $. Commitments The City leases equipment and facilities under operating leases. Rental expenditures for the year ended June 30, 2008 were $135,569. Future minimum lease payments for years subsequent to June 30, 2008 are as follows: 2008-09 $ 54,083 2009-10 ls,o2g 9. Defined benefit pension plan -The Retirement Plan for Employees of City of Woodburn, Oregon A. B. Plan description The City sponsors asingle-employer defined benefit pension plan that covers non-executive employees who have completed six months of employment with the City and executive employees, except the city administrator, who elect coverage under this plan. It provides retirement and disability benefits, cost of living adjustments and death benefits to members and beneficiaries. The City Council has the authority to amend the benefit provisions of the plan. On November 5,1998, the City decided to integrate its retirement plan into the Oregon Public Employees Retirement System (PERS) pursuant to ORS 23 8.680. The City ceased contrtbutions to its retirement plan in December 1998, except for one employee who continued under the plan until August 2000. In December 1998, the City transferred $ 6,73 8,120 to PERS under the integration agreement with PERS. The remaining assets of the retirement plan are to provide retirement bencfts to employees who have already retired or elected to remain in the plan. Membership of the plan consisted of eight inactive members at July 1, 2007, the date of the latest actuarial valuation available as of the date of this report. Funding status and progress The pension benefit obligation (PBO), which is the actuarial present value of credited projected benefits, is a standardized disclosure measure of the present value of pension benefits, adjusted for the effects of projected salary increases and any step-rate benefits estimated to be payable in the future as a result of employee service to date. The measure is intended to help assess the funding status of the plan, to assess progress made in accumulating sufficient assets to pay benefits when due, and to make comparisons among employers. The latest actuarial valuation was performed as of July 1, 2007. Significant actuarial assumptions used to compute the PBO were as follows: Investment earnings 5.5% (net of all plan expenses) Salary increases none (effective July 1, 2001) Cost-of-living increases 2.0% NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 9. Defined benefit pension plan -The Retirement Plan for Employees of City of Woodburn, Oregon {Contiwaed) C. Schedule of employer contributions Annual Required Fiscal Contribution Year Ended and Annual Percentage Net Pension June 30. Pension Cost Contributed O ation 1992 $ 336,$49 100% $ -- 1993 359,033 100% -- 1994 400,481 100% -- 1995 433,486 100% -- 1996 426,819 100% -- 1997 458,355 100% -- 1998 449,920 100% -- 1999 202,223 100% -- 2000 3,106 100% -- 2001 294 100% -- 2002 -- 100% -- 2004 - 100% -- 2005 -- 100% -- 2006 -- 100% -- 2007 -- 100% -- 2008 -- 100% -- 10. Defined benefit pension plan -Oregon PERS Retirement plan The City contributes to the Oregon Public Employees' Retirement System (PERS), a cost sharing multiple- employerdefined benefit p ension plan and the Oregon Public Service Retirement Plan (OPSRP), a cost sharing multiple-employer hybrid pension plan. Both PERS and OPSRP are governed by the Public Employees' Retirement Board {PERB) under the provisions of Oregon Revised Statutes 238. PERS provides retirement benefits under a variety of benefit options, as selected by retiring employees, and provides death and disability benef ts. OPSRP provides a combination of retirement benefits under a defined benefit plan and an individual account program {IAP), the balance of which will be paid out in either a lump sum or aver a 5, 10, 15, or 20 year period_ Employees hired on or after August 29, 2003, participate only in OPSRP. Beginning January 1, 2007, active PERS members hired before August 29, 2003, became members of the IAP of OPSRP. These members retain their existing PERS account, however any future member contnbutions will be placed in the IAP. A copy of the Oregon Public Employees' Retirement System annual financial report may be obtained by writing to Public Employees' Retirement System, PO Box 23700, Tigazd, OR 97281-3700, by calling (503) 598-7377 or at www.ore~gov/PERS. NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 10. Defined benefit pension plan -Oregon PERS {continued} City employees are required to participate after completing six months of service and meeting PERS eligibility requirements. Covered employees are required by state statute to contribute 6 percent of their compensation to the plan. Current law permits the City to pay this amount on behalf of the employees. The City's contribution rate is set by PERB and is periodically adjusted based upon actuarial computations of the amount needed to provide retirement benefits. For employees hired before August 29, 2003, the City's contribution rate is 10.79 percent of covered compensation. The City's contribution rate for employees hired after August 29, 2003 is 11.48 percent for general service employees and 14.75 percent for police officers beginning July 1, 2007. The City's wntribution to the plan for the years ending June 30, 2008, 2007, and 2006, were equal to the City's required contributions for each year as follows: Year Ended City Member June 30L Contribution Contribution Totals 2008 $ 884,997 $ 434,632 $ 1,319,629 2007 868,228 403,402 1,271,630 2006 818,358 395,345 1,213,703 11. Defined contribution pension plan The City sponsors a defined contribution pension plan administered by ICMA Retirement Corp. to provide retirement benefits for the City Administrator, City Attorney and Public Works Director. The plan provisions and contribution requirements are established and amended by the City Council. The City has established a contribution rate of 17.3 percent, 7 percent and 8 percent of covered salary for the three positions, respectively. In the fiscal year ended June 30, 2008, the City Administrator and the Public Works Director ended their employment with the City, so the expenses for the year reflect a significant decrease from the prior year. The City contributed $45,109 to the plan for the year ended June 30, 2008. 12. Net assets restricted through enabling legislation The amount of net assets restricted by enabling legislation is as follows: Governmental Activities Capital Projects -City ordinance restricts the use of Transportation Impact Fees to capital improvements which expand the capacity of the street system Highways and streets -Article IX, Section 3a of the Oregon State Constitution restricts the use of revenue from taxes on motor vehicle fuel use Business-type Activities Capital Projects -Ordinances imposing System Development Charges (SDC) restrict the use to capital improvements which expand the capacity of the system for which the charge was made $ 7,426,115 801,078 1,790,954 ~3 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 13. Segment information for Enterprise Funds The City maintains two Enterprise utilities, which provide water and wastewater services. The water utility is accounted for in three funds and the wastewater utility in four funds. Summary financial information for the water and wastewater utilities for the year ended June 30, 2008 is as follows: Condensed statement of net assets Assets Current assets Restricted cash and investments Capital assets Total assets Liabilities Current liabilities Noncurrent liabilities Total liabilities Net assets Invested in capital assets, net of related debt Restricted Unrestricted Total net assets Water Wastewater S 6,768,188 $ 2,436,033 174,972 28,222 23,824.124 40.158.953 30.767.284 42,623,208 1,230,435 2,409,781 14,170.748 20.969.929 15.401,183 23.379.710 9,115,316 17,733,297 5,883,073 1,098,711 367.712 4l 1.490 ~ 15.36b.101 ~ 19.243.498 Condensed statement of revenues, eapenaes, and changes in net assets Operating revenue $ 3,322,594 . $ 3,963,546 Depreciation expense 532,807 1,855,678 Other operating expenses 1.645.565 2,142.792 Operating income (loss) 1,144,222 (34,924) Nonoperating revenues (expenses) (351,356) (808,558) Income (loss) before contn'butioas and transfers 792,866 (843,482) Capital contnbutions 741,553 1,215,201 Transfers in 572,946 3,604,736 Transfers out (873.687) _ (1 878,647) Change in net assets 1,233,678 2,097,808 Net assets -beginning 13,337,422 17,145,690 Prior period adjustment 795.001 Net assets -ending Condensed statement cash IIows Cash provided by operating activities $ 1,701,906 $ 2,316,706 Cash (used in) noncapital financing activities (300,741) (476,077} Cash (used in) capital and related financing activities (865,706) (1,808,936) Cash provided by investing activities 244,540 73,599 Net increase in cash 7?9,999 105,292 Cash -beginning of year 5,288,864 2,097,259 Cash -end of year $$ 6~ $ 2,202,551 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 14. Contingencies -accumulated sick leave Portions of sick leave accumulated at any point in time can be expected to be redeemed before termination of employment; however, such redemptions cannot be reasonably estimated. As of June 30, 2008, City employees had accumulated 3,881 days of sick Ieave. 15. Risk management The City is exposed to various risks of loss related to theft of, damage to, and destruction of assets; torts; errors and omissions; injuries to employees; and natural disasters. The City purchases commercial insurance for such risks of Ions. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years. 16. Interfand transfers Cash transfers are indicative of funding for capital projects, debt service, subsidies of various city operations and re-allocations of special revenues. The following schedule briefly summarizes the city's transfer activity: Non-cash transfers occur between proprietary funds for payment of debt by a fund when the long-term obligation is reported in a different fund or when a proprietary fund acquires a capital asset which will be used in a different fund's operarions. Transfers In Fund In Govemmental General $ - Street 300,000 Other Governmental Funds 742,632 Proprietary type Enterprise funds Water 70,000 Water -non-cash 502,946 Water Well Construction -non-cash - Wastewater Treatment Plant - Wastewater Treatment Plant -non-cash 3, 604,736 Wastewater Treatment Plant Construction -non-cash - Other enterprise funds -non-cash - Internal service funds 1,259,572 Internal service funds -non-cash 11,432 Governmental activities Transfer to internal service funds -non-cash Transfer to business-typeactivities -non-cash - Out $ 790,411 327,466 377,529 370,741 317,713 476,077 1,038,716 549,087 29,980 11,932 2,202,166 $ 6,491,818 $ 6,491,818 17. Prior period adjustment Net assets have been restated as of June 30, 2007 to correct an error in accounting for capital assets. A prior period adjustment in the amount of $32,164 and $795,001 was made to governmental activities and business-type activities, respectively. 5 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES 76 CrrY of wooDBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL TRANSPORTATION IMPACT FEE -CAPITAL PROJECTS FUND (A MAJOR FUND) Year Ended June 30, 2008 REVENUES System development charges Interest Budget Actual Variance $ 600,000 $ 617,224 $ 17,224 255,000 289,249 34,249 TOTAL REVENUES EXPENDITURES Material and services Capital outlay Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Net change in fund balance Fund balance at beginning of year Fund balance at end of year 855,000 906,473 51,473 150,000 16,122 133,878 972,894 -- 972,894 3,575,958 -- 3,575,958 4,698,852 16,122 4,682,730 (3,843,852) 890,351 4,734,203 500,000 -- (500,000 (3,343,852} 890,351 4,234,203 6,535,764 6,535,764 -- $ 3,191,912 $ 7,426,115 $ 4,234,203 36 77 CITY OF WOODBURN COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER GOVERNMENTAL FUNDS Year Ended Jane 30, 2008 REVENUES Property taxes System development charges Franchise fees Permits and fees Intergovernmental Interest Other TOTAL REVENUES EXPENDITURES General government Public safety Highways and streets Debt service Capital outlay TOTAL EXPENDITURES Special Debt Capital Revenue Service Projects Totals $ 144,586 $ 1,147,680 $ - $ 1,292,266 - - 322,883 322,883 20,536 - 374,146 394,682 244,205 - - 244,205 571,238 - 84,608 655,846 76,957 111,108 165,667 353,732 79,917 - 180.209 X60.126 1.137 439 1.258.788 1.127,513 3.523,740 802,471 920 14,348 817,739 5,000 - - 5,000 - - 133,757 133,757 47,043 892,638 38,398 978,079 226.646 1.536.825 1.763.471 1,081.160 893,888 1.723.328 3.698.046 Excess (deficiency) of revenues over expenditures 56.279 365.230 (595.81 S) (174.306) OTHER FINANCING SOURCES {USES) Transfers in 57,766 - 684,866 742,632 Transfers out (52.5291 (325,000) (377.5291 TOTAL OTHER FINANCING SOURCES (USES) 5,237 359.866 365.103 Net change is fund balances 61,516 365,230 (235,949) 190,797 Fund balance at beginning of year 1,869,158 2.184.248 4,370.760 8.424.166 Fund balance at end of year $ 1.930.674 ~ 2,549,478 $ 4134,811 ~ 8.614,963 ~~ CITY OF WOODBURN COMBINING BALANCE SHEET SPECIAL REVENUE FUNDS June 30, 2008 Qeaeral Investigation State Operating Transit and Weed and Revenue Reserve _ Syatem Seizure Seed Sharine ASSETS Cash and investments $ 30,746 $ 170,834 $ 161 $ (53,180) $ 307,603 Receivables -- 13,792 2,000 -- 47,456 Due from other fiords TOTAL ASSETS $ 30.746 $ 184.626 $ 2.161 53 180 $ 355.059 LIABILTTIES Accounts payable and accrued items $ -- $ 12,116 $ -- $ -- $ -- Deferred revenue -- 6,457 -- -- -. Due to other funds - 15.852 2.017 TOTAL LIABILITIES -- 34,425 -- 2,017 - ~~ZND BALANCES Unreserved _ 30.746 150.201 _ 2,161 (55,1972 355,059 TOTAL LIABILTTIES AND FUND BALANCES $ 30 746 $ 184.62b $ 2.161 $ (53,1801 $ 355.059 39 80 Honorable Mayor and City Council January 26, 2009 Page 2 FINANCIAL IMPACT: During the 2008-2009 budget process, the unspent TOT funds were included in the General Fund operating contingency line item. Transferring the Chamber's request of $17,938.75 to the TOT grant line item expense will reduce the contingency to 11%. 225 ~~, WOODBURj~ r,.,. .,,,,, ~~~., January 26, 2009 TO: Honorable Mayor and City Council through City Administrator From: Terrie Stevens, Assistant City Administrator SUBJECT: Transient Occupancy Tax Grant Funds RECOMMENDATION: It is recommended that the City Council authorize the City Administrator to draft a resolution to transfer general fund contingency funds to the TOT appropriation line item for the remaining 2007-08 TOT grant balance previously approved by the City Council. BACKGROUND: The Woodburn Area Chamber of Commerce was approved for a TOT Grant for the FY 2007-2008 in the amount of $42,125.00 They received disbursements in July and December '07 totaling $24,186.25, leaving $17,938.75 remaining in the grant. The Chamber submitted a request for disbursement of additional grant funds to the City via email in February 2008. Unfortunately, due to staff changes in City Administration and Chamber leadership, no one was aware of the outstanding request until late 2008. The Chamber submitted additional backup documentation as requested by the City on January 8, 2009 completing the requirements for their request. DISCUSSION: The disbursement request for the period January 1, 2008 through June 30, 2008 includes expenses paid for Internet, phone, staff wages, mileage reimbursement, brochures, flyers and website maintenance. The total expense to the Chamber was $26,421.07. The agreement calls fora 75% reimbursement of expenses which amount to $19,815.80. This amount exceeds the balance left in the fund for FY 2007-2008 of $17,938.75. Agenda Item Review: City Administrai~~`~City Attorney a~ - ~ ~. ~ ; AEA 9 ~'rt~-o ~" OREGON LIQUOR CONTROL COMMISSION ~ ~ o~-34t`l~~ LIQUOR LICENSE APPLICATION ~,tva-v~E D=PARTt~9E f ITY I1F 1n;nnnRl ~ LICENSE TYPES ~Fuli On-Premises Safes ($402.601yr) ^ Commercial Establishment ^ Caterer ^ Passenger Carrier ^ Other Public Location ^ Private Club ~timited On-Premises Sales ($202.60/yr; ^ Off-Premises Sales ($100/yr,) ^ with Fuel Pumps ^ Brewery Public House ($252.60) ^ Winery ($250/yr) ^ Other: ACTIONS ^ Change Ownership ~ ~NAw Outffit ^ Greater Privilege ^ Additional Privilege ^ Other ~~~ ^ Limited .C~Corporation ^ Limited Liability ^ Individuals Partnership Company FOR CITY AND COUNTY USE ONLY The city council or county commission: (name of city or county) recommends that tfils license be: Granted D Denied ^ Name: rltle: OLCC U8E ONLY _ ,( Application Recd by: ~ Date: I ~ 3 ~~ d~ 9o-day authority: ^ Yes ^ No 1. Entity or Individuals applying for the license: [See SECTION 1 of the Guide] O ~e.c. ~~ ~.xM C-. 2. Trade Name (dba): `~"~~ ~ t-~a.ulr'a+..-~ ~7~- ~ ~~-~~ 3. Business (number, street, 4. Business Mailing Address: T" • ©~ 1~ O X 4 (PO tmx, number, street, rural g~o7/ (ZIP code) ~~ (ZIP code) 5. Business Numbers: ,SD 3 - g g o1.- 59 / D 50 3 ~ j $ l - ~ d O- j (Phore) (fax) 6. is the business at this location currently licensed by OLCC? (,ores ^No 7. 1f yes to whom: ~ii~. ~5-4-~-ItS Type of License: 8. Fortner Business Name: _ ~'g-~a.~ ~r i LL 9. Will you have a manager? ^Yes ~No Name: (manager must fill out an individual history form) 10. What is the local governing body where your business is located? (~ oDC~ bu -' r> (name of city or county) 11. Contact person for this application:_ '~Q rtn D ~' ~1 r?q~ ~ ~ ~,.~ p g 'Sp~~ q ri _ j(Toa ~ //~ !I _ _ Qo~ •COn ) (address) (fax number) (e-mail aCCddress) I unders~nd that if my answers are net true and complete, the OLCC may deny m Ir~rf~e~iP~ic~tl~n~ p Appli S nature(s) and Date: LIQUOIq COtVTRpL 00 O Date Io? /' ® p © Date ® Date ~4t.~M R~GlgNAL 1-800-452-OLCC~6522) www.oregon.gov/ cc (rev. 12/07) 223 Honorable Mayor and City Council January 22, 2009 Page 2 License Type: Full On-Premise Sales-Permits beer, wine, cider, hard alcohol sales for on-premise consumption only. On December 29, 2008 the Woodburn Police Department received and application, requesting approval for a New Outlet for Geri Inc. located at 1776 Country Club Road Woodburn, Oregon. This location originally housed the, The Restaurant at the Estates, which possessed a Full On-Premise Sale license. The above mentioned applicants are applying for a New Outlet full-on-premise sales license through the Oregon Liquor Control Commission. The business will be open daily, Sunday thru Saturday, from 7:00 am to 9:OOpm. There will be food service while the business is open and alcohol will be served during this time. There will not be live or DJ music. There will be recorded music and Video Lottery on a daily basis. The Police Department has received no communication from the public or surrounding businesses in support of or against the new outlet. DISCUSSION: The Police Department has completed a background investigation, in connection with the OLCC, on the applicants and found nothing of a questionable nature, which would preclude the issuance of this license. FINANCIAL IMPACT: None 222 ,--. ~~ ~~ ~ ~~~. O DBUR ~~~''~' W N lnrorp~rnrr~f 18N9 January 22, 2009 TO: Honorable Mayor and City Council through City Administrator THRU: Charles Blevins, Acting Chief of Police FROM: Jason R. Alexander, Acting Captain SUBJECT: Liquor License Change of Ownership-Full On-Premise Sales RECOMMENDATION: The Woodburn City Council recommends that the OLCC approve a New Outlet application for The Restaurant at the Estates. BACKGROUND: Applicant: Geri Inc. 1776 Country Club Rd. Woodburn, Oregon 97071 503.982.5910 Business: The Restaurant at the Estates 1776 Country Club Rd. Woodburn, Oregon 97071 503.982.5910 Owners: Virgil Stamps Jr. 6358 S. Schneider Rd. Woodburn, Oregon 97071 503.263.1459 Karen Stamps 6358 S. Schneider Rd. Woodburn, Oregon 97071 503.263.1459 Agenda Item Review: City City Attorney 1y~ Finance 221 EXHIBIT "B" PAGE 1 ~ 1 MAY 29, 2007 i 518'43'19"E ' p~ 7.50' ~'S• / 1 ~ ~ Q OQPV 7.50' ~ ~ '{0 ~ P O ~ i , P J° ti 0• / ,54 ~ i /10'1 ~ / ~ ~ { /~ ~ Pia \\~ ~.~~~ ~O .~., /oP p~ o~~w ~ ~"~,"~ ~Q~ ~, , ~,~ ~ ,; ~ ' ~ ~~ ,~ .~ 1 ~ i J 1 w a 60~ yF ~ 7.50' ~ , REGISTERED ' / ~ PROFESSIONAL ~ ~ AND SURVEYOR 4g"W ~ ~. ~?3./ i i ~s. / ~ ''s• ~ ~ OREGON Jp. ~ ,lulr ~~. t00S SE CORNER JOHN T. CAIAPBEII VIOL 581 PAGE 76e a0070 ~s i/2' IRON PIPE ' `r0• IN CONCRETE /~ EXP. t2-3t-07 LEGEND 7.50 FOOT PERMANENT R.O.W. Q DfO+CATION FOR ROAD PURPOSES t 2.989 SOFT. Harper HP [ N O I N[[ R! ' ~ A N N[ R f f U R V[ Y O R f 5200 SW MACADAM AVENUE, SUITE 580. PORTW4D, OR 97239 Tt;L 503.221. i 131 wunv.hhpr.com FAX 503.221.1171 Houf Peterson Righellis Inc. 220 dlfAl' llut~l 1'~•l,•r,~>i~ ~l.i~~lt~•Ifi~, lii~~. F..XHIBIT A May 29, 2007 Map & 'l'ax Lot No. S 1 W07A-700 Page I of I Permanent Right-of--Way Dedication 7.50 FOOT PERMANENT RIGHT-OF-WAY DEDICATION FOR ROAD PURPOSES A parcel of land, as shown on attached Kxhibit "B", lying in the Northeast One-Quarter of Section 7, Township 5 South, Range 1 Wcst, of the Willamette Meridian, City of Woodburn, Marion County, Oregon, and being a portion of those tracts of land as described by Deed to the Roman Catholic Archbishop of Oregon, rcconled January 2G, 1905 as Volume G7 Page 569, and Warranty Deed to the Archdiocese of Portland in Oregon, recorded January 22, 1964 as Volume 581 Page 768, Marion County Deed Records, said parcel being more particularly described as follows: Beginning at a %: inch iron pipe in concrete at the southeast corner of said Volume 581 Page 768, said iron pipe being located in the northwesterly right-of--way line of Front Street (Market Road No. 70); Thence N4$°43'49"W, along the south line of said Volume 581 Page 7G8, 7.50 feet to a point 7.50 feet northwesterly as measured at right angles io the said northwesterly right-of--way line of Front Street; "1'hencc leaving said south line N41 ° I G' 11 "L, parallel with said northwesterly right-of--way line of Front Strcct, 398.50 feet to a point; "I'hencc 548°43'49"T: 7.50 feet to the said northwesterly right-of--way line of Front Strcct; Thence S41 ° 1 G' I 1 "W, along the said northwesterly right-of--way lint of Front Street, 398.50 feet to the Point of Beginning. The parcel of land to which this description applies contains 2,989 syuure feel more or less. This Icgal description, along with the basis of bearings thereof, is established from a record of survey recorded under Survey Number MCSR 34633, Marion County Survey Records. REGISTERED PROFESSIONAL I2-31•d7 219 195.301 AND 195.305 TO 195.336 AND SECTIONS 5 TO 11, CHANTER 424, OREGON LAWS 2007. DATED this ~"O~day of ~GLNVA'ry , 2009. St. Luke Catholic Church, Woodburn, Oregon BY: ~v Name and Tie isi~~ CORPORATE ACKNOWLEDGEMENT STATE OF OREGON, County of Marion) ss. The foregoing instrument was acknowledged before me is ZZ'``~ day of ~ r1 ~ c~ . ~ 2009 by ~e v. ~-r~~~, e 1'F./~c= rc z_ as ~~e s. ~c x t' of St. Luke atholic Church, Woodburn, Oregon, a corporation, and the foregoing instrument was signed and sealed on behalf of said corporation by authority of its Board of Directors; and each of them acknowledged said instrument to be its voluntary act and deed. NOTARY PUBLIC FOR OREGON My Commission Expires: ~~ ~~ ~~~ City of Woodburn 270 Montgomery Street Woodburn, OR 97071 Accepted from St. Luke Catholic Church, Woodburn, Oregon on behalf of the City of Woodburn after authorization by its City Council on , 2009. ATTEST: City Recorder: Mary Tennant Dedication Warranty Deed Page 2 of 2 OFFICIAL SEAL MARTA C CARRILLO NOTARY PUBLIC-OREGON COMMISSION NO. 398216 MY COMMISSION EXPIRES OCTOBER 1 t, 2009 218 After Recording Return to: City Recorder City of Woodburn 270 SW Montgomery Street Woodburn, Oregon 97070 Send Tax Statements to: City Recorder City of Woodburn 270 SW Montgomery Street Woodburn, Oregon 97070 DEDICATION WARRANTY DEED GRANTOR, ST. LUKE CATHOLIC CHURCH, WOODBURN, OREGON conveys to GRANTEE, CITY OF WOODBURN, a municipal corporation of the State of Oregon, the described real property for RIGHT-OF WAY PURPOSES, and warrants that it is free of encumbrances except as specifically set forth herein, situated in Marion County, Oregon: SEE ATTACHED EXHIBIT "A" AND "B." The consideration for this.conveyance is One Dollar ($1.00). BEFORE SIGNING OR ACCEPTING THIS INSTRUMENT, THE PERSON TRANSFERRING FEE TITLE SHOULD INQUIRE ABOUT THE PERSON'S RIGHTS, IF ANY, UNDER ORS 195.300, 195.301 AND 195.305 TO 195.336 AND SECTIONS 5 TO 11, CHAPTER 424, OREGON LAWS 2007. THIS INSTRUMENT DOES NOT ALLOW USE OF THE PROPERTY DESCRIBED IN THIS INSTRUMENT IN VIOLATION OF APPLICABLE LAND USE LAWS AND REGULATIONS. BEFORE SIGNING OR ACCEPTING THIS INSTRUMENT, THE PERSON ACQUIRING FEE TITLE TO THE PROPERTY SHOULD CHECK WITH THE APPROPRIATE CITY OR COUNTY PLANNING DEPARTMENT TO VERIFY THAT THE UNIT OF LAND BEING TRANSFERRED IS A LAWFULLY ESTABLISHED LOT OR PARCEL, AS DEFINED IN ORS 92.010 OR 215.010, TO VERIFY THE APPROVED USES OF THE LOT OR PARCEL, TO DETERMINE ANY LIMITS ON LAWSUITS AGAINST FARMING OR FOREST PRACTICES, AS DEFINED IN ORS 30.930, AND TO INQUIRE ABOUT THE RIGHTS OF NEIGHBORING PROPERTY OWNERS, IF ANY, UNDER ORS 195.300, Dedication Warranty Deed Page 1 of 2 217 .i i ter:-~,,, jJ~TOODBURN January 26, 2009 TO: Honorable Mayor and City Council through City Administrator FROM: Dan Brown, Director of Public Works SUBJECT: Acceptance of Warranty Deed for Public Right-of-Way RECOMMENDATION: Accept the Warranty Deed for Public Right-of-Way granted by St. Luke Catholic Church Woodburn, Oregon. BACKGROUND: The City intends to construct the North Front Street Improvements Project on North Front Street between Highway 214 and Cleveland Street per the City Of Woodburn Public Works Department Capital Improvement Program. In order to construct this project, the City Of Woodburn needs to acquire right-of-way along the frontage of the St. Luke Cemetery. DISCUSSION: The 7.5 Foot Permanent Right-of-Way dedication is a parcel measuring 7.5 feet by 398.5 feet, and is located on the west side of North Front Street along the frontage of the St. Luke Cemetery. It provides a permanent public right-of-way for road purposes. FINANCIAL IMPACT: There is no financial impact with the recommended action ATTACHMENTS A copy of the properly signed dedication deed is attached. Agenda Item Review: City Administratop~C1 City Attorney ~ Fina 216 Section 3. That if any clause, sentence, paragraph, section or portion of this ordinance for any reason shall be adjudged invalid by a court of competent jurisdiction, such judgment shall be confined in its operation to the clause, sentence, paragraph, section or portion of this ordinance directly involved in the controversy in which such judgment is rendered. Section 4. This ordinance being necessary for the public peace, health and safety, an emergency is declared to exist in that appropriation adjustments are necessary to meet estimated expenditures that will need to be paid within the next 30 days and payment cannot be made until such time as appropriations are adopted by the Council and this ordinance shall take effect immediately upon passage by the Council and approval by the Mayor. Approved as to Form: / ~ 3 City Attorney ate APPROVED KATHRYN FIGLEY, MAYOR Passed by the Council Submitted to the Mayor Approved by the Mayor Filed in the Office of the Recorder ATTEST: Mary Tennant, Recorder City of Woodburn, Oregon Page 9 -COUNCIL BILL N0.2762 ORDINANCI/ NO. 215 Revenues Appropriations Appropriation Adjustment: Operating Contingency 8 283 'Total Sewer SDC Fund Appropriation Adjustment _~ SELF INSURANCE FUND: Revenue Adjustment: Beginning Fund Balance 45.821 Total Self Insurance Fund Revenue Adjustment Appropriation Adjustments: Operating Contingency 45,821 Total Self Insurance Fund Appropriation Adjustment ____;_$21 TECHNICAL & ENVIRONMENTAL SERVICES FUND: Kevenue Adjustment: Beginning Fund Balance 66,039 Total T & E Services Fund Revenue Adjustment Appropriation Adjustment: Engineering: Personnel Services 60,252 Materials & Services 32,000 Operating Contingency 2( 6,213) Total T & F, Services Fund Appropriation Adjustments ~____~_Q BUILDING MAINTENANCE FUND: Revenue Adjustment: Beginning Fund Balance 10,340 Total Building Maint. Fund Revenue Adjustment 14 344_ Appropriation Adjustment: Operating Contingency 10,340 Total Building Maint. Fund Appropriation Adjustment ~~?. 4 EQUIPMENT REPLACEMENT FUND:. Revenue Adjustment: Transfer from Sewer Fund 3( 0,000] Total Equipment Replacement Fund Revenue Adjustment Appropriation Adjustment: Capital Outlay 3~ 0,000) Total Equipment Replacement Fund Appropriation Adjustment f30~0_QO) Page 8 -COUNCIL BILL NO. 2762 ORDINANCE NO. 214 Revenues Appropriations Appropriations Adjustment: Operating Contingency 22 431 Total Water Construction Fund Appropriation Adjustment (2 WATER FUND: Revenue Adjustment Beginning Fund Balance 5 711 Total Water Fund Revenue Adjustment ~~ Appropriations Adjustment: Administration: Materials & Services 5,000 Operating Contingency 10 711 Total Water Fund Appropriation Adjustment 1_5.7111 SEWER FUND: Revenue Adjustment: Beginning Fund Balance 49,186 Total Wastewater Fund Revenue Adjustment Appropriation Adjustments: Sewer Operations: Transfer to Street Fund 30,000 Transfer to Equipment Replacement Fund (30,000) Operating Contingency 49,186 Total Wastewater Fund Appropriation Adjustments WATER SYSTEM DEVELOPMENT FUND: Revenue Adjustment: Beginning Fund Balance 38,055 Total Water SDC fund Revenue Adjustment Appropriation Adjustments: Operating Contingency 38,055 Total Water SDC Fund Appropriation Adjustment 38,055 SEWER SYSTEM DEVELOPMENT FUND: Revenue Adjustment: Beginning Fund Balance 8 283 Total Sewer SDC Fund Revenue Adjustment $~ ,~ 1$3_ Page 7 -COUNCIL BILL NO. 2762 ORDINANCE NO. 213 Revenues Appropriations PARKS CAPITAL IMPROVEMENT FUND: Revenue Adjustment: Beginning Fund Balance 102,601 Total Parks CIP Fund Revenue Adjustment Appropriation Adjustment: Transfer to General CIP Fund (363,871) Operating Contingency 466.472 Total Parks CIP Fund Appropriation Adjustments ~ TRAFFIC IMPACT FEE FUND: Revenue Adjustment: Beginning Fund Balance 265,351 Total Traffic Impact Fee Fund Revenue Adjustment _~ Appropriations Adjustment: Operating Contingency 265,351 Total Traffic Impact Fee Fund Appropriation Adjustment ~ STORM WATER SDC FUNll: Revenue Adjustment: Beginning Fund Balance 58,806 Total Storm Water SDC Fund Revenue Adjustment Appropriation Adjustment: Operating Contingency 58,806 Total Storm Water SDC Fund Appropriation Adjustment SEWER CONSTRUCTION FUND: Revenue Adjustment: Beginning Fund Balance (417,003) State Loan 400,000 Total Sewer Construction Fund Revenue Adjustments f l Appropriations Adjustment: Operating Contingency 17 003 Total Sewer Construction Fund Appropriation Adjustment (17~OQ31 WATER CONSTRUCTION FUND: Revenue Adjustment: Beginning Fund Balance 21 2,431 Total Water Construction Fund Revenue Adjustment (22.431) Page 6 -COUNCIL BILL NO. 2762 ORDINANCE NO. 212 Revenues Appropriations POLICE CONSTRUCTION FUND: Revenue Adjustment: Beginning Fund Balance 72 441 Total Police Construction Fund Revenue Adjustment 72.4411 Appropriation Adjustment: Administration: Capital Outlay 7( 2,441) Total Police Const. Fund Appropriation Adjustments (7 GENERAL FUND CAPITAL_IMPROVEMENT FUND: Revenue Adjustment: Beginning Fund Balance 362,851 Transfer from Parks SDC Fund (363,871) State Grants ( 5,000) Donations 50 000 Total General Fund CIP Revenue Adjustments f 5 Appropriation Adjustment: Administration -Capital Outlay 9,600 Operating Contingency 65 620 Total General Fund C1P Appropriation Adjustments (56.0201 SPECIAL ASSESSMENT FUND: Revenue Adjustment: Beginning Fund Balance 16,842 Total Special Assessment Fund Revenue Adjustment Appropriation Adjustments: Operating Contingency 16,842 Total Special Assessment Fund Appropriation Adjustment STREET/STORM CAPITAL IMPROVEMENT FUND: Revenue Adjustment: Beginning Fund Balance 2,172 Total Street/Storm CIP Fund Revenue Adjustment ~ Appropriation Adjustments: Personnel Services 27,000 Materials & Services (27,000) Operating Contingency 2,172 Total Street/Stonn CIP Fund Appropriation Adjustments 2,172 Page 5 -COUNCIL BILL NO. 2762 ORDINANCE NO. 211 Revenues Appropriations STREET FUND: Revenue Adjustment: Beginning Fund Balance State Gas Tax Transfer from Sewer Fund Total Street Fund Revenue Adjustments Appropriation Adjustments: Street Maintenance: Materials & Services Street Cleaning: Materials & Services Transfer to Equipment Fund Operating Contingency Total Street Fund Appropriation Adjustments CITY GAS TAX FUND: Revenue Adjustment: Beginning Fund Balance City Gas Tax Total City Gas Tax Revenue Adjustments Appropriation Adjustments: Capital Outlay Operating Contingency Total City Gas Tax Appropriation Adjustments BONDED DEBT FUNll: Revenue Adjustment: Beginning Fund Balance Total Bonded Debt Fund Revenue Adjustment Appropriation Adjustment: Operating Contingency Total Bonded Debt Fund Appropriation Adjustment ECONOMIC DEVELOPMENT FUND: Revenue Adjustment: Beginning Fund Balance Total Economic Develp Fund Revenue Adjustment Appropriation Adjustment: Personnel Services Materials & Services Operating Contingency Total Economic Develp Fund Appropriation Adjustments Page 4 -COUNCIL BILL NO. 2762 ORDINANCE NO. 404,746 (114,000) 30,000 260,069 120,000 (40,000) 19 323 48,462 13 000 29,000 6.462 ( 1.7201 ( 1,720) (1.7241 1 602 5,000 ( 5,000) 1~ ,602) 1~- 210 Revenues Appropriations Leisure Services: Personnel Services 28,451 Materials & Services 2,802 Administration: Personnel Services (14,713) Materials & Services 27,004 Total Weed and Seed Fund Appropriation Adjustments ~ STATE REVENUE SHARING FUND: Revenue Adjustment: Beginning Fund Balance 55,487 Total State Revenue Sharing Fund Revenue Adjustment ~¢$ Appropriation Adjustments: Operating Contingency 55,487 Total State Revenue Sharing Fund Appropriation Adjustments HOUSING REHABILITATION FUND: Revenue Adjustment: Beginning Fund Balance 109 305 Total Housing Rehab. Fund Revenue Adjustment (10 Appropriation Adjustment: Materials & Services 2,000 Operating Contingency 11( 1,3p5j Total I lousing Rehab. Fund Appropriation Adjustment (109.3051 RSVP FUND: Revenue Adjustment: Beginning Fund Balance 8~ ,981) Total RSVP Fund Revenue Adjustment (8 Appropriation Adjustment: Operating Contingency 8( ,981) Total RSVP Fund Appropriation Adjustment CABLE TV FUND: Revenue Adjustment: Beginning Fund Balance 5,189 Total Cable TV Fund Revenue Adjustment j$Q Appropriation Adjustment: Operating Contingency 5,189 Total Cable TV Fund Appropriation Adjustment ~ Page 3 -COUNCIL BILL NO. 2762 ORDINANCE NO. 209 Revenues Appropriations Library: Materials & Services 10,254 Leisure Services: Personnel Services (Youth Sports) (15,500) Personnel Services (Adult Sports) (5,000) Personnel Services (Teen Programs) 25,500 Personnel Services (After School Club) (5,000) Materials & Services (3,100) Community Services -Administration: Materials & Services 8,600 Aquatics: Materials & Services 5,000 Operating Contingency 150,103 Total General Fund Appropriation Adjustments TRANSIT FUND: Revenue Adjustment: Beginning Fund Balance 11,035 Total Transit Fund Revenue Adjustment ~Q~. Appropriation Adjustments: Operating Contingency 11,035 Total Transit Fund Appropriation Adjustments ~ BUILDING FUND: Revenue Adjustments: Beginning Fund Balance 18,013 Total Building Fund Revenue Adjustment Appropriation Adjustment: Operating Contingency 18,013 Total Building Fund Appropriation Adjustment WEED AND SEED FUND: Revenue Adjustment: Federal Grant 71,910 Total Weed and Seed Fund Revenue Adjustment 1 Appropriation Adjustments: Police: Personnel Services 25,016 Materials & Services 3,350 Page 2 -COUNCIL BILL NO. 2762 ORDINANCE NO. 208 COUNCIL BILL NO. 2762 ORDINANCE NO. AN ORDINANCE ADOPTING A SUPPLEMENTAL BUDGET FOR FISCAL YEAR 2008- 2009 AND DECLARING AN EMERGENCY. WHERF,AS, Oregon State Statute 294.480 allows for the adoption of a supplemental budget during a fiscal year to meet changes in financial planning, and WHF,REAS, the Notice of Supplemental Budget Hearing and Financial Summary was published in the Woodburn Independent on January 14, 2009 as required under State budget law; and WHEREAS, the City Council held a public hearing on January 26, 2009 to give citizens an opportunity to comment on the proposed 2008-2009 supplemental budget, now, therefore, THE CITY OF WOODBURN ORDAINS AS FOLLOWS: Section 1. That the supplemental budget for fiscal year 2008-2009 is hereby adopted as set forth below. Section 2. That fiscal year 2008-2009 revenues and appropriations are adjusted as follows: Revenues Appropriations GENERAL FUND Revenue Adjustments: Beginning Fund Balance Reimbursements -Police Services Grants -Police Donations -Police Donations -Library Adult Program -Leisure Services Grant -Federal (Leisure Services) Pool Admissions Total General Fund Revenue Adjustments Appropriation Adjustments: City Administrator's Office: Personnel Services Materials & Services City Recorder's Office: Personnel Services Police Department: Personnel Services Materials & Services 153,149 19,908 39,375 23,172 20,000 3,700 1,800 5,000 266104 ( 25,050) 25,050 2, 700 39,375 53,172 Page 1 -COUNCIL BILL NO. 2762 ORDINANCE NO. 207 ~. , ~-~ r WOODBURj~J I'~~ I n. r ~~ c, a~ r J 7 F b H January 26, 2009 TO: Mayor and City Council through City Administrator FROM: Ben Gillespie, Finance Director SUBJECT: 2008-09 Supplemental Budget RECOMMENDATION: Council adopt the attached ordinance for the 2008-2009 Supplemental Budget. BACKGROUND: Earlier this evening the Council conducted a hearing to consider budget amendments. The attached ordinance reflects the Council's direction to staff at the conclusion of the hearing. An emergency clause was included in the Ordinance so that necessary payments can be made. FINANCIAL IMPACT: The ~oposed revision increases Beginning Fund Balances in all funds by $1,06,,668. Revenue in all funds is increased by $38,994, and total appropriations are increased by $199,250. Contingencies in all funds are increased $906,142. Contingencies in the General Fund increase $150,103 to $1,255,990 ,which is 1 1.3% of budgeted expenditures. Agenda Item Review: City Administrato City Attorney ~~~ Finance 206 ~XH I B IT "B" ~ N01'30'pp"E 295.2$' ~l`-- ~ ' \ ~ \ T / ' ~' ~-''y ~ ,,A'~~i j \ z 1 PARCEL I 5c~ i ~r. ~ , PARTITION PLAT N0. 93-15 ` ~ \\ ~ y 1 ~~ ~%~ T ~ , ~ ~, PORTION OF EASEMENT ~r/~~~q ~~ / TO BE VACATCD ~ i i `,A%~ a 'h~ ~ I Sip ~ ~ ~ i ~ ~ \ 1~~%~ ' ~j ~' "~ 1 J p. \` t 2 ' ~ ~/ \ >>A1~ \ REgSTERED ¢Pi ~ PROFESSIONAL ~ \ ~3ti ~y LAND SURVEYOR ~. \ \ ~~ ~5 ~~ ~ ~1Ab,~e 4~'Rtip'S ~p 93~ 4 RMiDYi' l'RO181~R `8 ~ ~ QA~~l~O~ EXPIRES 12-31-10 y~ EASEMENT NOTES ~. ` ~ ~~ Ot LIAIRED ACCESS PROVSIONS MID PERYh1ENT SLOPE AND T 5~~~ DRAINAGE EASEMENT IN DEED TO STATE OF OREGON, BY AND ?NROUCN rt5 STATE HGHWAY COMMISSION RECORDED 5,~~~ l~Y OCTOBER B. 1971 IN 90pK 713. PAGE 0884, DEED RECORDS. O AN EASEYE7/T FOR tTTILITY P'i1RPOSES TD THE CITY OF NDODBURN PER DOCUNENf RECORDED NO~'E16ER 2, 1977 N REEL 101, PACE 074D, >:ILM RECORDS. EASEMENT SKETCH FOR NUEVO AMANECER PHASE I i274 Fi1N STREET IN THE g i/4 OF SEC110.V 7. T55, RIN, M.1L QTY OF pOQDBUNN, YAR{ON COU6ITY, OREGON 205 VV'.B. Vllells EXHIBIT "A" DecenlbCr29,2008 Easement Vacation Descfiplion Nuevo Amanecer Phase 1 Job No. 2007-296 Br Associates, InC. Surveyors • Englneere • Plahnero Ezc~pflonol Servtcr, 'g1-~ • Creanv~ Boluflom, Guanty Beyond ;~p~ Your Expeotaflon~ ~e~. A Portion Of An Easement For Utility Facilities, With All Appurtenances ]ncident Thereto Or Necessary Thu•ewith, Recorded November 2, 1977 In Reel 10], Page 0749, Microfilm Records For Marlon County, In, Under And Across A Portion Of Parcel 1 Of Partition Plat No. 93-15, Recorded Marcll2, 19931n Reel 1037, Page 0403, Microfilm Records For Marion County, Located !n 'fhe Southeast Une-Quarter Of Section 7, Township S South, Range 1 West Of The Willatuetto Meridian, City Of Woodburn, County Of Marion, State Of Orogon, More Pallicularly Described As Follows: Thal Portion Of Said Easement Lying Northeasterly Of Engineer's Station ] 142+75, As Shown On Oregon State Highway Division Drawing No, 9B-6-14 Dated ]anuery 1971 And Southwesterly Of A Line Lying Parallel To And 2.00 Feet Northeasterly Of 1be NortheasteAyLine Of An Existing Building At Approximately Engineers Station 1143+79, As Shown On 'fhe Accompanying Sketch And By This Reference Made A Part Hereof . -.: 5':t fit- I ~ DFiE(i0P1 JULY 13, ,3184 IaAPdDr L. pICJ+'~11d~R 2107 ___ IXP9HE3; i2.5S• 10 4230 N.E. Fremont Sf. • Portland, OR 97213 • EmaM: trlrota?wbwells.com • Fax: 503/284-8530 -Phone: 503/28a 56~ 204 SECTION 5. This ordinance being necessary for the immediate preservation of the public peace, health, and safety in order to accommodate the property owner's desire to rehabilitate its existing apartments, an emergency is declared to exist and this ordinance shall take effect immediately upon passage by the Council and approval by the mayor. Approved as to form: ~ /'-Q City Attorney Approved: Passed by Council Submitted to the Mayor Approved by the Mayor Filed in the office of the Recorder Attest: Mary Tennant, City Recorder City of Woodburn, Oregon PAGE 2- COUNCIL BILL NO. 2758 ORDINANCE NO. ~ `~ ~°~ Date Kathryn Figley, Mayor 203 COUNCIL BILL N0.2758 ORDINANCE NO. AN ORDINANCE VACATING A PORTION OF A TRIANGULAR PERMANENT EASEMENT IN 1274 5TH STREET AND DECLARING AN EMERGENCY. WHEREAS, The City Council initiated the vacation proceedings of this portion of an existing permanent utility easement on November 10, 2008; and WHEREAS, Resolution 1915 fixed the time, place and date of a public hearing to receive public comment on whether that certain portion of a triangular permanent easement at 1274 5`h Street should be vacated; and WHEREAS, The City Council on December 8, 2008 held the public hearing on the question of vacation; and WHEREAS, the City Council has considered the public testimony, the staff reports, the need for the proposed vacation and the public interest herein; NOW, THEREFORE, THE CITY OF WOODBURN ORDAINS AS FOLLOWS: SECTION 1. The tract of real property subject to the vacation is legally described in Exhibit "A" to this Ordinance, which is incorporated herein. A sketch of the subject property is attached as Exhibit "B" to this Ordinance, which is also incorporated. SECTION 2. The Council finds that no oral objections were made at the public hearing and no written objections have been filed with the city for this vacation. SECTION 3. The Council hereby vacates that portion of the triangular section of the permanent easement referenced in Section 1. SECTION 4. Pursuant to ORS 271.150, a certified copy of this ordinance shall be filed with the Marion County Clerk. PAGE 1-COUNCIL BILL NO. 2758 ORDINANCE NO. 202 ~/^Y ~a ~~ `, `1'VO DBUR~j ~~'~'w ,,,,,,~,::,,,:r ~wt~ January 12, 2009 TO: Honorable Mayor and City Council FROM: Dan Brown, Public Works Director SUBJECT: 1274 5th Street Easement Vacation RECOMMENDATION: It is recommended that the City Council adopt the attached Ordinance vacating a portion of a triangular section of the existing permanent easement in 1274 5th Street, the Farmwarker Housing Development Corporation (FHDC) property.. BACKGROUND: The City Council directed staff to prepare an Ordinance for Council action vacating a portion of the triangular section of the permanent easement located in the northeast corner of 1274 5th Street. The decision by the City Council was made after the public hearing as required by law. DISCUSSION: The City Council initiated vacation proceeding on November 10, 2008 by adopting Resolution 1915. A public hearing was held on December 8, 2008 on the question whether the portion of the triangular permanent easement should be vacated. Upon conclusion of the public hearing the City Council considered the staff reports, public testimony, and the need for the proposed vacation and directed staff to prepare an Ordinance for Council action vacating a portion of the triangular section of the permanent easement in 1274 5th Street. No conditions of approval were established for the easement vacation. An emergency clause was added to the Ordinance so that it would take effect immediately and accommodate FHDC's project to rehabilitate its existing apartments. FINANCIAL IMPACT: The recording fees will be paid by FHDC to fund the process. ~~ Agenda Item Review: City Administrato~~~~~~y Attorney N v, Finan 201 Description Account Expenditures Revenue WATER SDC FUND Contingencies 474 901 99715921 38,055 Beginning Fund Balance 474 000 3081 38,055 Adjust Beginning Fund Balance to actual SEWER SDC FUND Contingencies 475 901 9971 5921 -8,283 Beginning Fund Balance 475 000 3081 -8,283 Adjust Beginning Fund Balance to actual INSURANCE FUND Contingencies 581 901 9971 5921 45,821 Beginning Fund Balance 581 000 3081 45,821 Adjust Beginning Fund Balance to actual TECH & ENVIRONMENTAL FUND Contingencies 582 901 9971 5921 66,039 Beginning Fund Balance 582 000 3081 66,039 Adjust Beginning Fund Balance to actual Contingencies 582 901 9971 5921 -92,252 PW Engin'ing Regular Salaries 582 651 9512 5111 68,335 PW Engin'ing, FICA 582 651 9512 5212 7,500 PW Engin'ing, Medical 582 651 9512 5213 8,417 PW Engin'ing, Retirement 582 651 9512 5214 8,000 Correct Asst City Engineer PW Engin'ing Regular Salaries 582 651 9512 5111 -23,700 PW Engin'ing, FICA 582 651 9512 5212 -2,400 PW Engin'ing, Medical 582 651 9512 5213 -3,500 PW Engin'ing, Retirement 582 651 9512 5214 -2,400 PW Engin'ing, Other Service 582 651 9512 5411 32,000 Reassign CS employees BUILDING MAINTENANCE FUND Contingencies 583 901 9971 5921 10,340 Beginning Fund Balance 583 000 3081 10,340 Adjust Beginning Fund Balance to actua l EQUIPMENT REPLACEMENT FUND Transfers from Other Funds 591 000 3971.472 -30,000 Capital Outlay 591 621 9211 5649 -30,000 Street Sweeping Grand Total 1,105,662 1,105,662 (1) (1) (1) (1) (36) (37) (1) (38) Page 8 200 Description Account Expenditures Revenue TRAFFIC IMPACT FEE FUND Contingencies 376 901 99715921 265,351 Beginning Fund Balance 376 000 3081 265,351 Adjust Beginning Fund Balance to actual STORM WATER SDC Contingencies 377 901 99715921 58,806 Beginning Fund Balance 377 000 3081 58,806 Adjust Beginning Fund Balance to actual SEWER CONSTRUCTION FUND Contingencies 465 901 99715921 -417,003 Beginning Fund Balance 465 000 3081 -417,003 Adjust Beginning Fund Balance to actual Contingencies 465 901 9971 5921 400,000 State Loan 465 000 3918.102 400,000 Loan from DEQ WATER CONSTRUCTION FUND Contingencies 466 901 9971 5921 -22,431 Beginning Fund Balance 466 000 3081 -22,431 Adjust Beginning Fund Balance to actual WATER FUND Contingencies 470 901 9971 5921 -5,711 Beginning Fund Balance 470 000 3081 -5,711 Adjust Beginning Fund Balance to actual PW Water-Chemicals 470 611 6411 5327 5,000 Contingencies 470 901 9971 5921 -5,000 Additional Chemicals SEWER FUND Contingencies 472 901 9971 5921 49,186 Beginning Fund Balance 472 000 3081 49,186 Adjust Beginning Fund Balance to actual Transfers to Other Funds 472 621 9711 5811.140 30,000 Transfers to Other Funds 472 621 9711 5811.591 -30,000 Street Sweeping (1) (1) (32) (33) (34) (1) (35) (1) (36) Page 7 199 Description Account Expenditures Revenue Administration Capital 358 121 9531 5631.012 Contingencies 358 901 9971 5921 Legion Park Road Donations 358 000 3671.108 Administration Capital 358 121 9531 5631 Burlingham Trust Grant, Plaza State Grants 358 000 3341 Contingencies 358 901 99715921 Burlingham Playground Administration Capital 358 121 9531 5645.041 Contingencies 358 901 99715921 Novel Licenses Administration Capital 358 121 9531 5629.004 Contingencies 358 901 99715921 Museum wall SPECIAL ASSESSMENT FUND Contingencies 360 901 9971 5921 Beginning Fund Balance 360 000 3081 Adjust Beginning Fund Balance to actual STREET/STORM CIP FUND Contingencies 363 901 9971 5921 Beginning Fund Balance 363 000 3081 Adjust Beginning Fund Balance to actual PW Maint, 363 631 9531 5111 PW Maint, 363 631 9531 5212 PW Maint, 363 631 9531 5213 PW Maint, 363 631 9531 5214 PW Maint, 363 631 9531 5411 Reassign CD employees PARKS CIP FUND Contingencies 364 901 9971 5921 Beginning Fund Balance 364 000 3081 Adjust Beginning Fund Balance to actual Contingencies 364 901 9971 5921 Transfers to Other Funds 364 491 9711 5811.358 Greenway Construction 13,000 -13,000 (25) -50,000 -50, 000 (26) -5,000 -5, 000 (27) 6, 900 -6, 900 (28) 26,200 -26,200 (29) 16, 842 16, 842 (1) 2,172 2,172 (1) 20,000 2,000 3,000 2,000 -27,000 (30j 102, 601 102,601 (1) 363,871 -363,871 (31) Page 6 198 Description Account CITY GAS TAX FUND Contingencies 169 901 99715921 Beginning Fund Balance 169 000 3061 Adjust Beginning Fund Balance to actual Construction-Street/Alley 169 631 95315631 City Gas Tax 169 000 3171 Adjust to current forecast Contingencies 169 901 9971 5921 Construction-Street/A11eys 169 631 95315631 Carry Over Projects BONDED DEBT Contingencies 250 901 99715921 Beginning Fund Balance 250 000 3081 Adjust Beginning Fund Balance to actual ECONOMIC DEVELOPMENT FUND Contingencies 336 901 9971 5921 Beginning Fund Balance 336 000 3081 Adjust Beginning Fund Balance to actua l PW Admin, Regular Salaries 336 691 9531 5111 PW Admin, FICA 336 691 9531 5212 PW Admin, Medical Insurance 336 691 9531 5213 PW Admin, Retirement 336 691 9531 5214 PW Admin, Services 336 691 9531 5419 Reassign CS employees POLICE CONSTRUCTION Capital-Buildings 357 121 9531 5621 Beginning Fund Balance 357 000 3081 Adjust Beginning Fund Balanc e to actua l GENERAL CIP FUND Transfers from Other Funds 358 000 3971.364 Contingencies 358 901 99715921 Beginning Fund Balance 358 000 3081 Adjust Beginning Fund Balance to actual Administration Capita! 358 121 9531 5637.010 Contingencies 358 901 9971 5921 Parks Master Plan Expenditures Revenue 48,462 48,462 (1) -13,000 -13,000 (20) -42, 000 42,000 (21) -1,720 -1,720 (1) -1,602 -1,602 (1) 3,700 400 500 400 -5,000 (22) -72,441 -72,441 (1) -363,871 -1,020 362, 851 (23) 13,500 -13,500 (24) Page 5 197 Description Account STATE REVENUE SHARING Contingencies 135 901 9971 5921 Beginning Fund Balance 135 000 3081 Adjust Beginning Fund Balance to actual HOUSING REHAB FUND Contingencies 137 901 9971 5921 Beginning Fund Balance 137 000 3081 Adjust Beginning Fund Balance to actual Contingencies 137 901 99715921 CD Supplies 137 531 5911 5329 CD Services 137 531 5911 5499 House at 137 First RSVP FUND Contingencies 138 901 99715921 Beginning Fund Balance 138 000 3081 Adjust Beginning Fund Balance to actual CABLE N FUND Contingencies 139 901 99715921 Beginning Fund Balance 139 000 3081 Adjust Beginning Fund Balance to actual STREET FUND Contingencies 140 901 9971 5921 Beginning Fund Balance 140 000 3081 Adjust Beginning Fund Balance to actual Street Maint-Resurfacing 140 631 4211 5479 State Gas Tax 140 000 3361 Adjust to current forecast Contingencies 140 901 9971 5921 Street Maint-Resurfacing 140 631 4211 5479 Carry Over Projects PW Street-Other Pro Services 140 631 4261 5419 Transfer from Sewer Fund 140 000 3971.472 Transfer to Equipment Fund 140 631 9711 5811.591 Contingencies 140 901 9971 5921 Street Sweeping Expenditures Revenue 55,487 55,487 (1) -109,305 -109, 305 (1) -2,000 1, 000 1, 000 (16) -8,981 -8, 981 (1) 5,189 5,189 (1) 404,746 404, 746 (1) -114,000 -114,000 (17) -374,069 374,069 (18) 120, 000 30, 000 -40,000 -50,000 (19) Page 4 196 Description Account TRANSIT FUND Contingencies 110 901 9971 5921 Beginning Fund Balance 110 000 3081 Adjust Beginning Fund Balance to actual BUILDING FUND Contingencies 123 901 99715921 Beginning Fund Balance 123 000 3081 Adjust Beginning Fund Balance to actual WEED & SEED FUND Expenditures Revenue 11,035 11,035 (1) 18,013 18,013 (1) Federal Grants 134 000 3332 CS Admin Regular Salaries 134 491 2711 5111 -2,346 CS Admin Overtime 134 491 2711 5121 -14,810 CS Admin Workers' Comp 134 491 2711 5211 126 CS Admin FICA 134 491 2711 5212 167 CS Admin Medical/Dents 134 491 2711 5213 5,000 CS Admin Retirement 134 491 2711 5214 -2,611 CS Admin LTD 134 491 2711 5215 -4 CS Admin Unemployment 134 491 2711 5216 -48 CS Admin Life Insurance 134 491 2711 5217 -187 CS Admin Paper 134 491 2711 5313 -233 CS Admin Office Supplies 134 491 2711 5319 -308 CS Admin Other Pro Services 134 491 2711 5419 27,067 CS Admin Telephone 134 491 2711 5421 342 CS Admin Postage 134 491 2711 5422 -283 CS Admin Advertising 134 491 2711 5424 968 CS Admin IS Support 134 491 2711 5428 1,513 CS Admin Lodging 134 491 2711 5431 -1,235 CS Admin Airfare 134 491 2711 5434 -1,494 CS Admin Meals 134 491 2711 5432 -220 CS Admin Mileage 134 491 2711 5433 -125 CS Admin Registration 134 491 2711 5492 950 CS Admin Printing 134 491 2711 5493 62 CS Weed Overtime 134 211 2711 5121 22,283 CS Weed Worker's Comp 134 211 2711 5211 111 CS Weed FICA 134 211 2711 5212 1,886 CS Weed Unemployment 134 211 2711 5216 736 CS Weed Work Equipment 134 211 2711 5445 3,350 CS Seed Regular Salaries 134 421 2711 5111 24,406 CS Seed Workers' Comp 134 421 2711 5211 122 CS Seed FICA 134 421 2711 5212 2,068 CS Seed Retirement 134 421 2711 5214 1,173 CS Seed Unemployment 134 421 2711 5216 682 CS Seed Recreation Supplies 134 421 2711 5329.401 2,802 Reflect Federal appropriations 71,910 (15) Page 3 195 Description Account Expenditures Revenue Reimbursement, School District 001 211 3421.001 19,908 Contingencies 001 901 9971 5921 19,908 School Resource Officer (8) Library Donations 001 311 3672 20,000 Contingencies 001 901 9971 5921 9,746 CS Library Program Supplies 001 311 3111 5347 294 CS Library Other Supplies 001 311 3111 5399 76 CS Library Fiction 001 311 3121 5341.001 3,591 CS Library Non-fiction 001 311 3121 5343.002 963 CS Library Audio Books 001 311 3121 5344.003 302 CS Library Program Supplies 001 311 3121 5347 1,313 CS Library Other Library Supp 001 311 3121 5349 2,064 CS Library Contract Networks 001 311 3131 5426 270 CS Library Other Office Supp 001 311 3199 5319 503 CS Library Other Operatin Supp 001 311 3199 5329 268 CS Library Other Library Supp 001 311 3199 5349 460 CS Library Postage 001 311 3199 5422 30 CS Library Other Services 001 311 3199 5499 120 Big Read Grant (g) Program Revenue 001 421 3473.111 3,700 CS Rec 001 421 7441 5497 3,700 Senior programs (10) CS Rec Part-time 001 421 7423 5112 25,500 CS Rec Part-time 001 421 7421 5112 -15,500 CS Rec Part-time 001 421 7422 5112 -5,000 CS Rec Part-time 001 421 7425 5112 -5,000 Weed & Seed match (11) Federal Grants 001 421 3671.102 1,800 CS Rec Other Supplies 001 421 7311 5399 1,800 PAL Grant (12) CS Rec Other Pro Service 001 421 7429 5419 -6,300 CS Rec Other Op Supplies 001 421 7421 5329 -2,300 CS Admin Office Equipment 001 499 7991 5443 6,100 CS Admin Advertising 001 499 7991 5424 500 CS Admin Computer Supplies 001 499 7991 5315 1,500 CS Admin Equip Repair & Maint 001 499 7991 5471 100 CS Admin Vehicle Repair 001 499 7991 5475 400 Restore CS budget (13) Pool Admissions 001 431 3471.101 5,000 CS Aquatics Services 001 431 7419 5424 5,000 Aquatics advertising (14) Page 2 194 CITY of WOODBURN MID YEAR BUDGET REVISION 2008-09 Description Account Expenditures Revenue GENERAL FUND Contingencies 001 901 9971 5921 153,149 Beginning Fund Balance 001 000 3081 153,149 Adjust Beginning Fund Balance to actual Administration Regular Salaries 001 121 1211 5111 -25,050 Administration Other Services 001 121 1211 5499 25,050 City Admin recruitment Recorder Regular Salaries 001 131 1311 5111 2,000 Recorder 001 131 1311 5212 200 Recorder 001 131 1311 5213 300 Recorder 001 131 1311 5214 200 Contingencies 001 901 9971 5921 -2,700 HR Assistant Police Admin, Supplies 001 211 2199 5329 10,000 Police Admin, Services 001 211 2199 5499 20,000 Contingencies 001 901 9971 5921 -30,000 Memorial Service Marion County MATT Grant 001 211 3341 3,375 DUII Gran 001 211 3341 5,000 Safety Belt Grant 001 211 3341 12,000 SWIN Grant 001 211 3341 6,000 School District OT 001 211 3881 13,000 Police Traffic, Overtime 001 211 2121 5121 20,375 Police Detectives, Overtime 001 211 2131 5121 19,000 Various Grants Police Donation 001 211 3673 21,348 Police Detectives, Lease Car 001 211 2131 5444 3,950 Police Admin, Other Supplies 001 211 2199 5329 15,398 Police Admin, Leased Car 001 211 2199 5444 2,000 Donation--K-9 Donations 001 211 3673 1, 824 Police Patrol, Other Supplies 001 211 2111 5329 1,824 Donations--Police cameras (1) (2) (3) (4) (5) (6) (7) Page 1 193 Mayor and City Council January 26, 2009 Page 9 Bonded Debt 250 -1,720 -1,720 Economic Develop 336 -1,602 -1,602 Police Constructs 357 -72,441 -72,441 General CIP 358 362,851 -418,871 9,600 -65,620 Sp Assessmt 360 16,842 16,842 St/Storm CIP 363 2,172 2,172 Parks SDC 364 102,601 -363,871 466,472 TIF 376 265,351 265,351 Storm Water SDC 377 58,806 58,806 Sewer Constructs 465 -417,003 400,000 -17,003 Water Constructs 466 -22,431 -22,431 Water 470 -5,711 5,000 -10,711 Sewer 472 49,186 49,186 Water SDC 474 38,055 38,055 Sewer SDC 475 -8,283 -8,283 Insurance 581 45,821 45,821 T & E 582 66,039 92,252 -26,213 Building Maint 583 10,340 10,340 Equip Replace 591 -30,000 -30,000 Total 1,066,668 38,994 199,520 906,142 FINANCIAL IMPACT: The proposed revision increases Beginning Fund Balances in all funds by $1,066,668. Revenue in all funds is increased by $38,994, and total appropriations are increased by $199,250. Contingencies in all funds are increased $906,142. Contingencies in the General Fund increase $150,103 to $1,255,990 ,which is 1 1.3% of budgeted expenditures. 192 Mayor and City Council January 26, 2009 Page 8 Contingencies in the T 8~ E Fund at 9.3% of expenses. In this fund an appropriate range for Contingencies is 5 to 10% of expenses. (37) In response to declining revenue, three Community Development people were reassigned to Public Works in December. A supplemental appropriation is needed to properly distribute the costs within Public Works' funds. However, a supplemental appropriation requires adequate notice to the public, which would have delayed implementation. There was a sense of urgency, because any delay would have cost the General and Building Funds. To speed the process staff recommended funding the entire cost from the T 8~ E Fund until the Council next considered a supplemental appropriation. Now, the labor costs can be distributed to the Economic Development Fund ($5,000) and the Street Storm CIP Fund ($27,000), and the T & E Fund labor can be reduced ($32,000). These transactions have no effect on the total budgets in these funds. Rather they transfer budget between Supplies 8~ Services and Personnel Services. (38) EQUIPMENT REPLACEMENT FUND Earlier this year the Council approved contracting street sweeping. The first year's cost ($120,000) is financed by transferring the amount budgeted to replace a sweeper to operations. The Sewer Fund was to contribute $30,000 and the Street Fund was to contribute $40,000 to the equipment purchase. Those amounts are redirected to Street Sweeping. Transferring $50,000 of Street Fund Contingency completes the funding. (38) SUMMARY The following is a tabulation of the proposed budget changes by fund: BEGINNING CONTIN- FUND GENCIES FUND No. BALANCE REVENUE EXPENSES & RESRVES General 1 153,149 112,955 116,001 150,103 Transit 110 11,035 11,035 Building 123 18,013 18,013 Weed & Seed 134 71,910 71,910 State Rev Sharing 135 55,487 55,487 Housing Rehab 137 -109,305 2,000 -111,305 RSVP 138 -8,981 -8,981 Cable TV 139 5,189 5,189 Street 140 404,746 -84,000 340,069 -19,323 City Gas Tax 169 48,462 -13,000 29,000 6,462 191 Mayor and City Council January 26, 2009 Page 7 SEWER CONSTRUCTION FUND In the notice of hearing Beginning Fund Balance was shown as a decrease of $899,003. This figure did not recognize a $482,000 loan from the Water Construction Fund to the Sewer Construction Fund in 2007/08. The correct reduction in Beginning Fund Balance is $417,003. (32) A loan from the State for $400,000 was authorized in 2007/08 but the money was not released pending completion of loan documents. Those funds are available in the current year. This accounts for the less than anticipated Beginning Fund Balance discussed above. (33) WATER CONSTRUCTION FUND In the notice of hearing Beginning Fund Balance was shown as a increase of $459,560. This figure did not recognize a $482,000 loan from the Water Construction Fund to the Sewer Construction Fund in 2007/08. The correct reduction in Beginning Fund Balance is $22,431. (34) WATER FUND Price increases for the chemicals to treat Woodburn's water supply are the primary reason the existing budget for chemicals is not sufficient. Increased demand for water is also a factor. It is proposed to transfer $5,000 from Contingencies to Supplies. (35) SEWER FUND Earlier this year the Council approved contracting street sweeping. The first year's cost ($120,000) is financed by transferring the amount budgeted to replace a sweeper to operations. The Sewer Fund was to contribute $30,000 and the Street Fund was to contribute $40,000 to the equipment purchase. Those amounts are redirected to Street Sweeping. Transferring $50,000 of Street Fund Contingency completes the funding. (36) TECHNICAL 8 ENVIRONMENTAL FUND The Assistant City Engineer was budgeted for three months in the current year. It should have been budgeted for the entire year. To remedy the situation, $92,252 can be transferred from Contingencies to Personnel Services. This leaves 190 Mayor and City Council January 2b, 2009 Page b not available in the IS Fund, but it can be paid from Contingencies in the General CIP Fund. (28) The Museum Wall originally budgeted in 2007/08 was not completed last year. $15,000 is carried forward to this year. Also, the project could not be completed without addressing issues discovered after the old wall had been removed. Specifically the concrete floor slap at the back of the building had to be removed, and new footings were required. $11,200 of General CIP Fund Contingencies can be transferred to cover the additional cost. In the notice of hearing this item was identified at $15,000. $11,200 for the extra work is in addition to that amount. (29) STREET/STORM DRAIN CIP FUND In response to declining revenue, three Community Development people were reassigned to Public Works in December. A supplemental appropriation is needed to properly distribute the costs within Public Works' funds. However, a supplemental appropriation requires adequate notice to the public, which would have delayed implementation. There was a sense of urgency, because any delay would have cost the General and Building Funds. To speed the process staff recommended funding the entire cost from the T 8~ E Fund until the Council next considered a supplemental appropriation. Now, the labor costs can be distributed to the Economic Development Fund ($5,000) and the Street Storm CIP Fund ($27,000), and the T 8~ E Fund labor can be reduced ($32,000. These transactions have no effect on the total budgets in these funds. Rather they transfer budget between Supplies & Services and Personnel Services. (30) PARKS SDC FUND Construction of the Mill Creek Greenway project was originally budgeted for $465,000 in 2007-08. The source of funding was a transfer from the Parks SDC Fund. $b8,755 of work was completed last year, leaving $390,000 to be carried forward to this year. This accounts for the larger than anticipated Beginning Fund Balance. The transfer from the Parks SDC Fund to the General CIP Fund for the balance was erroneously budgeted again this year. Since that money has already been transferred, the transfer in the current year should be eliminated. (31) 189 Mayor and City Council January 26, 2009 Page 5 Council next considered a supplemental appropriation. Now, the labor costs can be distributed to the Economic Development Fund ($5,000) and the Street Storm CIP Fund ($27,000), and the T 8~ E Fund labor can be reduced ($32,000). These transactions have no effect on the total budgets in these funds. Rather they transfer budget between Supplies & Services and Personnel Services. (22) GENERAL CIP FUND Construction of the Mill Creek Greenway project was originally budgeted for $465,000 in 2007-08. The source of funding was a transfer from the Parks SDC Fund. $68,755 of work was completed last year, leaving $390,000 to be carried forward to this year. This accounts for the larger than anticipated Beginning Fund Balance. The transfer from the Parks SDC Fund to the General CIP Fund for the balance was erroneously budgeted again this year. Since that money has already been transferred, the transfer in the current year should be eliminated. (23) The Parks Master Plan originally budgeted in 2007/08 was not completed last year. $13,500 is carried forward to this year. (24) The Legion Park Road originally budgeted in 2007/08 was not completed last year. $13,000 is carried forward to this year. (25) The City applied fora Burlingham Trust Grant for $50,000 to help fund the gazebo in the Plaza. The grant was not approved, and the project was re- engineered to reduce the cost. The original plan was to build a site specific structure. By buying a prefabricated gazebo, the City avoided the architectural costs of design and some of the fabrication costs. (26) The City applied fora State grant to construct playground equipment at Burlingham Park. The grant was for $30,000 or 45% of actual cost, whichever was less. Based on actual costs, the State reimbursed $25,000. Grant revenue and project expenses should be reduced by $5,000. (27) In recent years the City has been moving more and more computer applications from the Novel platform to Microsoft's operating system. When the City dropped its final Novel license, Novel audited our network and concluded that we had under reported the number of licenses we were using. The City had been reporting usage by the number of seats (PC's) and Novel wanted to be paid based on the number of users. The additional charge was $6,900. This is 188 Mayor and City Council January 26, 2009 Page 4 For example this winter heaters were placed in the house to prevent the pipes from freezing. $2,000 is transferred from Contingency. (16) STREET FUND Responding to higher gas prices, consumers have cut back sharply on their driving. Although fuel prices have moderated substantially, Gas Tax revenue is forecast to be 10% under budget. State Gas Tax revenue and Street Maintenance expense are decreased $114,000. (17) Beginning Fund Balance is $404,746 higher than budgeted because resurfacing projects scheduled for 2007-08 were not completed. That work will be done in the current year, and Street Maintenance is increased $374,069. (18) Earlier this year the Council approved contracting street sweeping. The first year's cost ($120,000) is financed by transferring the amount budgeted to replace a sweeper to the operations budget. The Sewer Fund was to contribute $30,000 and the Street Fund was to contribute $40,000 to the equipment purchase. Those amounts are redirected to Street Sweeping operations. Transferring $50,000 of Street Fund Contingency completes the funding. (19) CITY GAS TAX FUND Responding to higher gas prices, consumers have cut back sharply on their driving. Although fuel prices have moderated substantially, Gas Tax revenue is forecast to be 10% under budget. City Gas Tax revenue and Street Construction expense are decreased $13,000. (20) Beginning Fund Balance is $48,462 higher than budgeted because construction projects scheduled for 2007-08 were not completed. That work will be done in the current year, and Street Construction is increased $42,000. (21) ECONOMIC DEVELOPMENT FUND In response to declining revenue, three Community Development people were reassigned to Public Works in December. A supplemental appropriation is needed to properly distribute the costs within Public Works' funds. However, a supplemental appropriation requires adequate notice to the public, which would have delayed implementation. There was a sense of urgency, because any delay would have cost the General and Building Funds. To speed the process staff recommended funding the entire cost from the T 8~ E Fund until the 187 Mayor and City Council January 26, 2009 Page 3 Arts, but the bulk of the funds ($20,000 in total) were raised locally from patrons and businesses such as Wall Mart, which gave generously. (9) Senior Programs have proven more popular than expected. Revenue and expenses for senior activities are increased $3,700. (10) The Weed and Seed grant requires that local funds be expended to match the Federal grant monies. Currently the local match is accounted for in various youth and teen programs. Accounted for in this way, it indistinguishable from regular ongoing city expenses I those programs. To identify the Weed and Seed match expense requires manual tracking of those costs. By establishing a separate program account for the match, the accounting system can track the costs, and the labor of manually tracking can be saved. $25,500 is transferred from the Youth Sports, Adult Sports, and Afterschool Club budgets to the Teen Program budget. (1 1) Community Services staff have secured a $1,800 Police Activities League grant which funded the start up costs of the Youth Advisory Board. (12) In budgeting the current year, $8,600 was inadvertently omitted from the CS Admin baseline budget. This amount is necessary to pay for ongoing expenses including the copier lease, computer supplies, and equipment maintenance. This budget can be restored by transferring budget from the Youth Sports and Rec Administration budgets. (13) By advertising locally on cable TV Community Services estimates it can increase pool revenue by more than the cost of advertising. If this pilot program is successful, the advertising effort will be expanded. (14) WEED and SEED FUND The Federal fiscal year is different from the City's fiscal year. Two Federal appropriations overlap in the City's 2008/09 fiscal year. The Weed and Seed budget is increased $71,910 to capture all of the Federal funds available in the City's fiscal 2009. (15) HOUSING REHAB FUND Last year the City purchased the house at 137 First with Housing Rehab money. The property is being held for possible future City facilities. In the meantime there are some ongoing expenses to prevent the structure from deteriorating. 186 Mayor and City Council January 26, 2009 Page 2 GENERAL FUND Costs of the recruitment for the City Administrator included payments to Prothman ($13,721), background checks ($8,768), and moving expenses ($2,561). In the notice of hearing this item was listed at $40,855, but $16,000 of costs were charged to 2007/08. The balance of these costs can be covered by transferring savings ($25,050) from the position which was vacant for three and a half months this year. (2) In response to Planning and Building revenues falling sharply, 16 hours per week of the Admin Assistant assigned to the Community Development Department were reassigned to the open Human Resources Assistant position. This relieved the CD Dept of those costs, but it filled the HR position with a person at a higher classification than what was budgeted. To make up the difference $2,700 should be added to the Recorder's budget for salaries and benefits. (3) The cost of the memorial service for Captain Tom Tennant can be funded by transferring $30,000 from Contingencies. (4) Police have secured grants totaling $26,375 to enforce DUII laws and seat belt laws. They have negotiated a $13,000 agreement with the School District to reimburse the City for overtime related to special events (e.g. dances and sports). This money allows Police to increase overtime by $39,375. (5) Local individuals and businesses have contributed $21,348 toward the K-9 unit. These monies will be spent on outfitting a vehicle for the dog and purchasing other related supplies. (6) Local individuals and businesses have contributed $1,824 toward cameras for Police patrol cars. These units record what is going on inside the car and in front of the car, which is useful in investigating and prosecuting crimes. They also enhance the officers' safety. (7) For several years the school district has agreed to pay to have a Police officer in the high school. This year $44,000 was budgeted for the School Resource Officer. The final agreement was for $19,908 more than that. Because the position if fully funded, the increase goes to Contingencies. (8) The Big Read was acommunity-wide literacy initiative coordinated by the Library in October. Initial funding came from the National Endowment for the 185 ~L~ WooDBURN ~~+'~ ~,~<<,,,,;,,~,~,r iF,t., January 26, 2009 TO: Mayor and City Council through City Administrator FROM: Ben Gillespie, Finance Director SUBJECT: Hearing to Consider a Supplemental Budget RECOMMENDATION: Conduct a public hearing and direct staff to return an ordinance reflecting the Council's decision following the hearing. BACKGROUND: Each year in January staff performs a thorough review of financial operations and recommends changes to the budget based on current estimates of revenue and expenditures. DISCUSSION: The proposed revision to the 2008-09 budget adjusts Beginning Fund Balance to actual for all funds where the variance is greater than $1,000. For all other funds the difference is immaterial and no change is proposed. The City began, 2008- 09 with $1,066,668 more in Fund Balance than what was anticipated in the budget. The major contributors to the increase were the Street Fund ($404,746), the General CIP Fund ($362,851), and the Transportation Impact Fee Fund ($265,351). These increases were partially offset by the Sewer Construction Fund, where the Beginning Fund Balance was $417,003 less than budget. The increases in the Street Fund and the General CIP Funds were the result of projects budgeted in 2007-08, which were not completed last year and are carried forward to the current year. In the TIF Fund SDC revenue in 2007-08 exceeded the budget, resulting in a larger than anticipated Beginning Fund Balance in 2008-09. In the Sewer Construction Fund a loan from the State for $400,000 was authorized in 2007/08 but the money was not released pending completion of loan documents. Those funds are available in the current year. Changes to Beginning Fund Balances in other funds are detailed in the attached schedule. (1) Agenda Item Review: City Administra ~ Attorney 184 WOODBURN LIVE C I T Y O F W O O D H U R N PAGE 9 DATE 1/22/09 AP0460 TIME 15: 03:03 CHECK REGISTER VEEOT CHECK N CHECK DATE PAYEE NAME STATUS STATUS DATE UPDATED CHECK AMOUNT RECONCILED AMT DIFFERENCE 95930 12/12/2008 SKILLPATH SEMINARS RECONCILED 1/15/2009 YES 149.00 149.00 .00 95931 12/12/2008 SUSAN K SAUSE, P.C. RECONCILED 1/15/2009 YES 865.00 865.00 .00 95932 12/12/2008 TESTAhIERICA LABORATORIES RECONCILED 1/15/2009 YES 120.51 120.51 .00 95933 12/12/2008 UNION PACIFIC RAILROAD CO RECONCILED 1/15/2009 YES 376.60 376.60 .00 95934 12/12/2008 UNIQUE BOOKS INC RECONCILED 1/15/2009 YES 806.34 806.34 .00 95935 12/12/2008 U.S. BANK RECONCILED 1/15/2009 YES 1,120.20 1,120.20 .00 95936 12/12/2008 USA MOBILITY WIRELESS INC RECONCILED 1/15/2009 YES 58.52 58.52 .00 95937 12/12/2008 VALLEY MAILING SERVICE IN RECONCILED 1/15/2009 YES 1,464.79 1,464.79 .00 95938 12/12/2008 VALLEY PACIFIC FLORAL RECONCILED 1/15/2009 YES 54.90 54.90 .00 95939 12/12/2008 WEST PAYMENT CENTER RECONCILED 1/15/2009 YES 381.42 381.42 .00 95940 12/12/2008 YES GRAPHICS RECONCILED 1/15/2009 YES 907.30 907.30 .00 95941 12/31/2008 US POSTAL SERVICE RECONCILED 1/15/2009 YES 1,000.00 1,000.00 .00 95998 12/16/2008 CASE CREEK TRUCKING LLC RECONCILED 1/15/2009 YES 1,170.00 1,170.00 .00 95951 12/16/2008 SUNSET EMPIRE PARK & REC RECONCILED 1/15/2009 YES 150.00 150.00 .00 95953 12/16/2008 JANET STITT RECONCILED 1/15/2009 YES 96.00 96.00 .00 95954 12/16/2008 LINCOLN EQUIPMENT CO RECONCILED 1/15/2009 YES 103.17 103.17 .00 95955 12/16/2008 LONG HROS BUILDING SUPPLY RECONCILED 1/15/2009 YES 5.34 5.34 .00 95956 12/16/2008 MAULDING CONSTRUCTION RECONCILED 1/15/2009 YES 2,431.00 2,431.00 .00 95957 12/16/2008 OR DEPT OF ADMINISTRATIVE RECONCILED 1/15/2009 YES 2,012.37 2,012.37 .00 95958 12/16/2008 OREGON DEPT OP AGRICULTUR RECONCILED 1/15/2009 YES 250.00 250.00 .00 95959 12/16/2008 OSU/IPPC LINDA PARKS RECONCILID 1/15/2009 YES 700.00 700.00 .00 95960 12/16/2008 S6S WORLDWIDE INC RECONCILED 1/15/2009 YES 384.47 389.47 .00 95961 12/16/2008 STANLEY CONVERGENT SECURI RECONCILED 1/15/2009 YES 110.00 110.00 .00 95962 12/16/2008 SUCCEED SAFETY S HEALTH S RECONCILED 1/15/2009 YES 1,106.55 1,106.55 .00 95963 12/16/2008 DANKER SHOE MPG CO RECONCILED 1/15/2009 YES 103.95 103.95 .00 95964 12/16/2008 ULINE RECONCILED 1/15/2009 YES 397.99 397.99 .00 95966 12/16/2008 WOODBURN INDEPENDENT RECONCILED 1/15/2009 YES 42.00 42.00 .00 95967 12/16/2008 WODDBURN SCHOOL DIST 103C RECONCILED 1/15/2009 YES 1,544.96 1,549.46 .00 95968 12/16/2008 YG MEDIA RECONCILED 1/15/2009 YES 500.00 500.00 .00 95969 12/31/2008 JOSEPH L CARON RECONCILED 1/15/2009 YES 80.82 80.82 .00 95973 12/31/2008 AMER BACKFLON PREVENT ASS RECONCILED 1/15/2009 YES 180.00 180.00 .00 95975 12/31/2008 PETTY CASH RECONCILED 1/15/2009 YES 170.37 170.37 .00 HANK A P TOTAL: 190 CHECKS --- ---- __ _________________ __ ______ 586,839.50 586,839.50 .00 RECONCILID 190 CHECKS 586,839.50 NOT RECONCILED CHECKS .00 VOIDED CHECKS .00 UPDATED 190 CHECKS 586,839.50 NOT UPDATED CHECKS .00 183 WOODBURN LIVE C I T Y O F W O O D B U R N PAGE 3 DATE 1/22/09 AP0460 TIME 15:03:03 CHECK REGISTER VEEOT CHECK # CHECK DATE PAYEE NAME STATUS STATUS DATE UPDATED CKECK AMOUNT 6= 6 RECONCILED AMT 6=_= 6666 = DIFFERENCE =6=6s=='=636 = 95866 6 12/31/2008 MARTA CARRILLO =:=s::====== =RECONCILED 1/15/20096 YES 132 97 97 132 00 95867 12/12/2008 ABBY'S PIZZA INN RECONCILED 1/15/2009 YES 87.80 87.80 .00 95869 12/12/2008 ALLIED WASTE SERVICES #45 RECONCILED 1/15/2009 YES 1,361.55 1,361.55 .00 95870 12/12/2008 AMAZON.COM CREDIT RECONCILED 1/15/2009 YES 1,074.78 1,074.78 .00 95872 12/12/2008 ANESIA VALILOV RECONCILED 1/15/2009 YES 10.00 10.00 •00 95873 12/12/2008 ARAMARK UNIFORM SERVICE I RECONCILED 1/15/2009 YES 120.62 120.62 .00 95875 12/12/2008 ASSOC TRANS ENGR & PLAN I RECONCILED 1/15/2009 YES 1,322.00 1,322.00 .00 95876 12/12(2008 ASSOCIATED BUSINESS SYSTE RECONCILED 1/15/2009 YES 105.59 105.59 .00 95877 12/12/2008 AT 6 T RECONCILED 1/15/2009 YES 105.30 105.30 .00 95879 12/12/2008 AWWA N.W. OREGON SUHSfiCT RECONCILED 1/15/2009 YES 30.00 30.00 .00 95880 12/12/2008 HOLDT, CARLISLE S SMITH L RECONCILED 1/15/2009 YES 4,420.00 9,420.00 .00 95882 12/12/2008 BRODART CO RECONCILED 1/15/2009 YES 825.86 825.86 .00 95883 12/12/2008 CDW GOVERNMENT INC RECONCILED 1/15/2009 YES 107.30 107.30 .00 95884 12/12/2008 CORNER BRICK, LLC RECONCILED 1f 15/2009 YES 500.00 500.00 .00 95886 12/12/2008 DIV£RSfi MEDIA INC RECONCILED 1/15/2009 YES 65.36 65.36 .00 95087 12/12/2008 EAST VIEW INFORMATION SER RECONCILED 1(15/2009 YES 564.57 564.57 .00 95888 12/12/2008 EVIDENT CRIME SCENE PRODU RECONCILED 1/15/2009 YES 169.00 169.00 .00 95889 12/12/2008 FASTENAL COMPANY RECONCILED 1(15/2009 YES 16.41 16.91 -00 95890 12/12/2008 FEDERAL EXPRESS CORP RECONCILED 1/15/2009 YES 310.01 310.01 -00 95891 12/12/2008 FIRWOOD DESIGN GROUP LLC RECONCILED 1J15/2009 YES 4,776.55 4,776.55 -00 95892 12/12/2008 PRANK M MASON RECONCILED 1/15/2009 YES 165.10 165.10 .00 95893 12/12/2008 FUTURE CONSTRUCTION RECONCILED 1/15/2009 YES 7.25 7.25 .00 95H94 12/12/2008 GALE RECONCILED 1/15/2009 YES 28.76 28.76 -00 95895 12/12/2008 GELCO CONSTRUCTION RECONCILED 1/15/2009 YES 3,794.50 3,794-56 .00 95896 12/12/2008 HARPER,HOUF,PETERSON,RIGH RECONCILED 1/15/2009 YES 27,700.00 27,700.00 -00 95897 12/12/2008 IKON OFFICE SOLUTIONS RECONCILED 1/15/2009 YES 423.91 423.4] .00 95898 12/12/2008 ISOLUTIONS CONSULTING LLC RECONCILED 1/15/2009 YES 765.63 765.63 .00 95900 12/12/2008 KEY CREATIONS RECONCILED 1/15/2009 YES 53.73 53.73 .00 45901 12/12/2008 LAKESHORE LEARNING MATERI RECONCILID 1/15/2009 YES 233.62 233.62 .00 95902 12/12/2008 LECTORIUM PUBLICATIONS IN RECONCILED 1/15/2009 YES 165.17 165.17 .00 95903 12/12/2008 MARION COUNTY CLERK RECONCILED 1/15/2009 YES 102.00 102.00 -00 95904 12/12/2008 MARION ENVIRONMENTAL SERV RECONCILED 1/15/2009 YES 69.00 69.00 -DO 95405 12/12/2008 MARSHALL CAVENDISH CORP RECONCILED 1/15/2009 YES 879.85 879.65 .00 95906 12/12/2000 MARTA CARRILLO RECONCILED 1/15/2009 YES 18.97 18.97 .00 95907 12/12/2008 MELINDA MCGRATH RECONCILED 1/15/2009 YES 46.91 46.91 .00 95908 12/12/2008 MICHELS CORPORATION RECONCILED 1/15/2009 YES 38,225.00 30,225.00 .00 95909 12/12/2008 MOLALLA COMMUNICATIONS RECONCILED 1/15/2009 YES 149.70 149.70 .00 95910 12/12/2008 MULTI TECH ENG SERV INC RECONCILED 1/15/2009 YES 1,504.75 1,509.75 .00 95911 12/12/2008 NATIONAL FIRE PROTECTION RECONCILED 1/15/2009 YES 150.00 150.00 .00 95912 12/12/2008 NEOPOST INC RECONCILED 1/15/2009 YES 52.44 52.44 .00 95913 12{12/2008 NET ASSETS CORPORATION RECONCILED 1/15/2009 YES 310.00 310.00 .00 95914 12/12/2008 NEWSOUND RECONCILED 1/15/2009 YES 36.76 36.76 .00 95915 12/12/2008 NEXTEL COMMUNICATIONS RECONCILED 1/15/2009 YES 3,861.85 3,861.85 .00 95916 12/12/2000 NORTHWEST NATURAL GAS RECONCILED 1/15/2009 YES 7,461.03 7,461.03 .00 95917 12/12/2008 NURNBERG SCIENTIFIC RECONCILED 1/15/2009 YES 318.29 318.29 .00 95919 12/12/2008 OREGON STATE BAR RECONCILED 1/15/2009 YES 1,023.50 1,023.50 .00 95920 12/12/2008 ORIENTAL TRADING CO INC RECONCILED 1/15/2009 YES 130.68 130.68 .00 95921 12/12/2000 PACIFIC OFFICE AUTOMATION RECONCILED 1/15/2009 YES 61.18 61.18 .00 95922 12/12/2008 PARKER NORTHWEST PAVING RECONCILED 1/15/2009 YES 53,344.24 53,394.29 .00 95923 12/12/2008 PETROCARD RECONCILED 1/15/2009 YES 1,969.52 1,969.52 .00 95924 12/12/2008 PORTLAND GENERAL ELECTRIC RECONCILED 1/15/2009 YES 52,478.47 52,478.47 .OD 95925 12/12/2008 QWEST RECONCILED 1/15/2009 YES 2,680.53 2,680.53 .00 95929 12/12/2008 SEBCO HOOKS RECONCILED 1/15/2009 YES 846.44 846.44 -00 182 WOODBURN LIVE C I T Y O F W O O D B UR N PAGE 2 DATE 1/22/09 Ap0460 TIME 15:03:03 CHECK REGISTER VEEOT CHECK # CHECK DATE PAYEE NAME STATUS STATUS DATE UPDATED CHECK AMOUNT RECONCILED AMT DIFFERENCE 95806 12/02/2008 LAZARO YBARRA RECONCILED 1/15/2009 YES fi00.00 600.00 .00 95807 12/02/2008 LES SCHWAS TIRE CENTER RECONCILED 1/15/2009 YES 3,405.17 3,405.17 .00 95809 12/02/2008 LONG HROS BUILDING SUPPLY RECONCILED 1/15/2009 YES 187.21 187.21 -00 95811 12/02/2008 LOU GOTTLIEB RECONCILED 1/15/2009 YES 271.81 271.81 -00 95612 12/02/2008 LUPZTA'S RESTAURANT RECONCILED 1/15/2009 YES 240.00 240.00 .00 95813 12/02(2008 MARGARET LAMBERT RECONCILED 1/15/2009 YES 237.36 237.36 .00 95814 12/02/2008 MARION COUNTY CLERK RECONCILED 1/15/2009 YES 16.00 16.00 -00 95815 12/02/2008 MARION COUNTY TREASURY DE RECONCILED 1/15/2009 YES 11,663.22 11,663.22 .00 95816 12/02/2008 MARTHA BUECHE RECONCILED 1/15/2009 YES 100.00 100.00 .00 95817 12(02(2008 MARY TENNANT RECONCILED 1/15(2009 YES 23.40 23.90 .00 95818 12/02/2008 KNIFE RIVER DBA MORSE BRO RECONCILED 1/15/2009 YES 237,512.23 237,512.23 .00 95819 12/02/2008 NITA J MARR RECONCILED 1/15/2009 YES 52.36 52.36 .00 95820 12/02/2008 NORTH COAST ELECTRIC CO RECONCILED 1/15/2009 YES 399.12 399.12 .00 95821 12/02/2008 NORTHERN 200E & EQUIPMENT RECONCILED 1(15/2009 YES 384.51 384.51 .00 95822 12/02/2008 NORTHSTAR CHEMICAL INC RECONCILED 1/15/2009 YES 1,055.80 1,055.80 .00 95823 12j02J2008 NORTHWEST NATURAL GAS RECONCILED 1(15/2009 YES 2,720.47 2,720.47 .00 95829 12/02/2008 ONE CALL CONCEPTS INC RECONCILED 1/15/2009 YES 103.95 103.95 .00 95825 12/02/2008 OR BUILDING OFFICIALS RECONCILED 1(15(2009 YES 11.50 11.50 .00 95826 12/02/2008 OREGON SYMPHONY RECONCILED 1/15/2009 YES 168.00 168.00 .00 95827 12/02/2008 OVS RECONCILED 1/15/2009 YES 22.00 22.00 .00 95828 12/02/2008 PACIFIC OPFICE FURNISHING RECONCILED 1/15/2009 YES 1,407.01 1,407.01 .00 95829 12/02/2008 PETROCARD RECONCILED 1/15(2009 YES 2,361.53 2,361.53 -00 95830 12/02/2008 PORTLAND GENERAL ELECTRIC RECONCILED 1/15/2009 YES 25,755.78 25,755.78 .00 95831 12/02/2008 PORTLAND OPERA RECONCILED 1/15/2009 YES 221.88 221.88 .00 95832 12/02/2008 PORTLAND WINTER HAWKS RECONCILED 1/15/2009 YES 50.00 50-00 .00 95834 12/02/2008 RALPH HARRIS RECONCILED 1/15/2009 YES 251.94 251.99 .00 95835 12/02/2008 REBECCA ROUSCULP RECONCILED 1/15/2009 YES 21.95 21.95 -00 95837 12/02/2008 S.O.S. LOCK SERVICE RECONCILED 1/15/2009 YES 28.50 28-50 .00 95838 12/02/2008 SAFEWAY STORES RECONCILED 1/15/2009 YES 66.11 66.11 .00 95839 12/02/2008 SCOTT RUSSELL RECONCILED 1/15/2009 YES 314.43 314.43 .00 95840 12/02/2008 CRYSTAL AND SIERRA SPRING RECONCILED 1/15/2009 YES 340.92 340.92 .00 95841 12/02/2008 SILVERTON HOSPITAL RECONCILED 1/15/2009 YES 60.80 60.80 .00 95842 12/02/2008 SPRINT RECONCILED 1/15/2009 YES 1,450.79 1,950.74 -00 95843 12/02/2008 STANLEY GRADER RECONCILED 1/15/2009 YES 165.96 165.96 .00 95844 12/02/2008 STAPLES BUSINESS ADVANTAG RECONCILED 1/15/2009 YES 50.83 50-83 .00 95845 12/02/2008 STEVE KRIEG RECONCILED 1/15/2009 YES 20.00 20.00 .00 95846 12(02/2008 SUCCEED SAFETY & HEALTH S RECONCILED 1/15/2009 YES 445.50 445.50 .00 95847 12/02/2008 TAXI FLORES PUEBLA RECONCILED 1/15/2009 YES 25.00 25.00 .00 95840 12/02(2008 TERRITORIAL SUPPLIES INC RECONCILED 1/15/2009 YES 438.17 938.17 .00 95899 12/02/2008 TIM GOSTEVSKYH RECONCILED 1/15/2009 YES 200.00 200.00 .00 95850 12j02/2008 WATERSHED INC RECONCILED 1(15/2009 YES 361.80 361.80 .00 95851 12/02/2008 WAVE BROADBAND RECONCILED 1/15/2009 YES 317.23 317.23 .00 95852 12/02/2008 WESCO DISTRIBUTION INC RECONCILED 1(15(2009 YES 389.31 384.31 -00 95853 12/02/2008 WILLAMETTE CHAP RED CROSS RECONCILED 1/15/2009 YES 15.00 15.00 -00 95854 12/02/2008 WOODBURN FERTILIZER RECONCILED 1/15(2009 YES 22.00 22.00 .DO 95855 12/02/2008 WOODBURN INDEPENDENT RECONCILED 1/15/2009 YE$ 231.00 231.00 .00 95856 12/02/2008 WOODBURN SCHOQL DIST 103C RECONCILED 1j15/2009 YES 1,030.00 1,030.00 .00 95858 12/02/2008 XEROX CORPORATION RECONCILED 1/15/2009 YES 287.94 287.44 .00 95859 12/02/2008 YES GRAPHICS RECONCILED 1/15/2009 YES 2,481.00 2,481.00 •00 95861 12/02/2008 911 SUPPLY RECONCILED 1/15/2009 YES 527.91 527.91 .00 95862 12/31/2008 EBS RECONCILED 1/15/2009 YES 11.50 11.50 .00 95863 12/31/2008 LINCOLN NATIONAL LIFE INS RECONCILED 1/15/2009 YES 57.52 57.52 .00 95865 12/31/2008 TIMOTHY COBOS RECONCILED 1/15/2009 YES 130.00 130.00 .00 181 WOODBURN LIVE C I T Y O F W O O D B U R N PAGE 1 DATE 1/ 22/09 AP0460 TIME 15: 03:03 CHECK REGISTER VEEOT CHECK # CHECK DATE PAYEE NAME STATUS STATUS IIATE UPDATED CHECK AMOUNT RECONCILED AMT DIFFERENCE SANK ACCOUNT: AP A/P Accounts Payable 95752 12/31/2008 AFLAC REMITTANCE PROCESS RECONCILED 1/15/2009 YES 928.82 928.82 .00 95753 12/02/2008 A fi A PEST CONTROL INC RECONCILED 1/15/2009 YES 796.00 196.00 .00 95754 12/02/2008 AG WEST SUPPLY RECONCILED 1/15/2009 YES 25.22 25.22 .00 95755 12/02/2008 ALLIED WASTE SERVICES #45 RECONCILED 1/15/2009 YES 798.25 798.25 .00 95756 12/02/2008 ANNA STAVINOHA RECONCILED 1/15/2009 YES 15.83 15.83 .DO 95757 12/02/2008 ARAMARK UNIFORM SERVICE I RECONCILED 1/15/2009 YES 1,594.97 1,594.97 .00 95758 12/02/2008 AWARDS AND ATHLETICS RECONCILED 1/15/2009 YES 40.00 90.00 .00 95759 12/02/2008 BATTERIES NORTHWEST RECONCILED 1/15/2009 YES 279.18 279.18 .00 95760 12/02/2008 HI-MART CORPORATION RECONCILED 1/15/2009 YES 950.10 950.10 .00 95761 12/02/2008 BOBCAT WEST RECONCILED 1/15/2009 YES 140.00 190.00 .00 95762 12/02/2008 CANBY TELECOM RECONCILED 1/15/2009 YES 19.95 19.95 .00 45763 12/02/2008 CARQUEST AUTO PARTS RECONCILED 1/15/2009 YES 200.07 200.07 .00 95764 12/02/2008 CASCADB POOLS RECONCILED 1/15/2009 YES 219.58 219.58 .00 95765 12/02/2008 CEMEX RECONCILED 1/15/2009 YES 1,364.35 1,364.35 .00 45766 12(02/2008 CHARACTER COMPUTING RECONCILER 1/15/2009 YES 80.70 80.70 .00 95767 12/02/2008 COASTAL FARM HOME SUPPLY RECONCILED 1/15/2009 YES 738.20 738.20 -00 95768 12/02/2008 COASTWIDE LABORATORIES RECONCILED 1/15/2009 YES 2,107.22 2,107.22 -00 95769 12/02/2008 CONSOLIDATED SUPPLY CO RECONCILED 1/15/2009 YES 603.75 603.75 .00 95770 12/02)2008 COOKE STATIONERY COMPANY RECONCILED 1/15/2009 YES 817.17 817,17 -00 95771 12/02/2008 COVANTA MARION INC RECONCILED 1/15/2009 YES 43.50 43.50 .00 95773 12/02/2008 CUES RECONCILED 1/15/2009 YES 1,400.00 1,400.00 -00 95774 12/02/2008 CUMMINS NW LLC RECONCILED 1/15/2009 YES 831.63 831.63 .00 95775 12/02/2008 CUSTOM LOW VOLTAGE/LARRY RECONCILED 1/15/2009 YES 225.00 225.00 -00 95776 12/02/2008 D 6 D CONCRETE 6 UTILITIE RECONCILED 1/15/2009 YES 12,942.90 12,992.90 .00 95777 12/02/2008 D.H.S. DRINKING WATER PRO RECONCILED 1/15)2009 YES 390.00 340.00 .00 95778 12/02/2008 DAILY JOURNAL OF COMMERCE RECONCILED 1/15/2009 YES 180.00 180.00 .00 95779 12/02/2008 DATAVISION COMMUNICATIONS RECONCILED 1/15/2009 YES 298.28 298.28 .00 95780 12/02/2008 DAM SON AUTO PARTS RECONCILED 1/15/2009 YES 1,142.92 1,142.92 .00 95781 12/02/2008 ASAP SOFTWARE RECONCILED 1/15/2009 YES 1,096.98 1,096.98 .00 95782 12/02/2008 DEPENDABLE PRINTER SUPPOR RECONCILED 1/15/2009 YES 85.00 85.00 .00 95783 12/02/2008 DHS HEALTH SERVICES RECONCILED 1/15/2009 YES 200.00 200.00 -00 95784 12/02/2008 DK S ASSOCIATES INC RECONCILED 1/15/2009 YES 5,812.50 5,812.50 .00 95785 12/02/2008 DP NORTHWEST INC RECONCILED 1/15/2009 YES 592.00 592.00 .DO 95786 12/02/2008 DREYER'S GRAND ICE CREAM RECONCILED 1/15/2009 YES 189.12 189.12 .00 95788 12/02/2008 EVERETT HEMSHORN RECONCILED 1/15/2009 YES 98.76 48.76 .00 95789 12/02/2008 FASTENAL COMPANY RECONCILED 1/15/2009 YES 146.53 146.53 .00 95790 12/02/2008 FERGUSON ENTERPRISES INC RECONCILED 1/15/2009 YES 948.69 998.69 .00 95791 12(0212008 G.K. MACHINE INC RECONCILED 1/15/2009 YES 169.01 169.01 .00 95792 12/02/2008 G.W. HARDWARE CENTER RECONCILED 1/15/2009 YES 1,234.55 1,234.55 .00 95793 12/02/2008 GELCO CONSTRllCTION RECONCILED 1f 15/2009 YES 6,000.00 6,000.00 .00 95794 12/02/2008 GFS CHEMICALS INC RECONCILED 1/15/2009 YES 470.00 970.00 .00 95795 12J02/2008 HILLYER'S MID CITY FORD RECONCILED 1/15/2009 YES 1,780.14 1,780.19 .00 95796 12/02/2008 INDUSTRIAL WELDING SUPPLY RECONCILED 1/15/2009 YES 28.85 28.85 .00 95797 12/02/2008 INGRAM LIBRARY SERVICES RECONCILED 1/15/2009 YES 604.02 604.02 .00 95798 12/02/2008 J. THAYER COMPANY RECONCILED 1/15/2009 YES 657.54 657.54 .00 95799 12/02/2008 J. WARD O'BRIEN RECONCILED 1/15/2009 YES 420.90 420.90 .00 95800 12/02/2008 JJB SOLUTIONS INC RECONCILED 1/15/2009 YES 417.00 417.00 .00 95801 12/02/2008 JPH LANDSCAPING SERVICES RECONCILED 1/15/2009 YES 3,895.00 3,895.00 .00 95802 12/02/2008 JUAN'S UPHOLSTERY RECONCILED 1/15/2009 YES 25.00 25.00 .00 95803 12/02/2008 KEY CREATIONS RECONCILED 1/15/2009 YES 68.36 68.36 .DO 95804 12/02/2008 L&L BUILDING SUPPLIES RECONCILED 1/15/2009 YES 152.12 152.12 .00 95805 12/02/2008 LANDMARK FORD RECONCILED 1/15/2009 YES 563.90 563.90 .00 180 PROGRAM AP0460 REPORT CHECK REGISTER USER VEEOT DATE 1/22/09 TIME 15:03 HOLD YES COPIES 1 OUTPUT QUEUE: FINHP3055 DISTRIBUTION: 'NONE SELECTION OPTIONS BANK ACCOUNT . FROM CHECX NUMBER THRU CHECK NUMBER FROM CHECK DATE THRU CHECK DATE RECONCILIATION STATUSES: UPDAT £D A/P 'ALL *ALL 12/01/2008 12/31/2008 RECONCILED ALL 179 CITY OF WOODBURN Community Development MEMORANDUM 270 Montgomery Street Woodburn, Oregon 97071 (503) 982-5246 Date: January 8, 2009 To: Jim Hendryx, Community Development Director From: Building Division Subject: Building Activity for December 2008 zoos 2007 zoos No. Dollar Amount No. Dollar Amount No. Dollar Amount Single-Family Residential 1 $200,080 3 $805,852 0 $0 Multi-Family Residential 0 $0 0 $0 0 $0 Assisted Living Facilities 4 $118,230 0 $0 0 $0 Residential Adds & Alts 0 $0 4 $74,739 3 $19,971 Industrial 0 $0 1 $473,262 1 $10,000 Commercial 4 $389,400 5 $557,500 7 $1,215,379 Signs and Fences 1 $1,600 0 $0 0 $0 i Manufactured Homes 0 $0 1 $80,000 0 $0 TOTALS 10 $709,310 14 $1,991,353 11 $1,245,350 Fiscal Year to Date (July 1 - June 30 $8,217,154 517,507,144 Ss,139,770 C\Commurnty Develppmenl~Bwlding\Buildmg Activity\BldgAd-2008tBltlg Actwdy - Memos~adlyily oDec 2008.tloc Type I Applications App Complete / Folder Name Applicant Project / PreApp Mtg SiteLocation Description Date Recd: Pre-App Memo Complete Status: Planner: BL 2008-140 Josue Torres Krascar International 449 N Front ST paperwork services 12/22/2008 Incomplete Don Dolenc Barreito BL 2009-08 Kenneth Cole Kenneth Cole New 1001 Amey RD STE clothing store 01/20/2009 Don Dolenc Productions, York 908 Inc. -Tiffany Bellotti BL 2009-010 Order Express, Order Express, Inc. 320 Pacific HY, STE Travel agency, check cashing, sends 01/21/2009 Don Dolenc Inc. 130 money and cash internationally BL 2009-09 Keith Brent Davis Keith Davis Contractor construction 01/21/2009 Don Dolenc Construction, LLC FPUD 2007-02 Bryan Cavaness Boones Crossing Dahlia Street and 07/12/2007 Don Dolenc Phase III Brown Street FSUB 2008-01 Steve Castle Caurt 344 Hardcastle Ave. final subdivision plan approval 09/03/2008 Farnsworth- Subidivision Welkin Engineering PAPP 2009-001 Mark Williams National Guard 1630 Park Ave. Addition and remodel of the armory and a 01/06/2009 Armory street exeption 01/14/2009 SIGN 2008-11 Advanced Electric Carl's Jr. Restaurant 1755 Mt. Hood Ave. (3) 25.75 sq. ft. wall signs 05/16/2008 Sign SIGN 2008-10 Advanced Electric Carl's Jr. Restaurant 1755 Mt Hood Ave. 13.36 sq ft wall sign 05/16/2008 Sign SIGN 2008-27 Wal-Mart (Shade Wal-Mart 3002 Stacy Allison Modifications to an existing electripl sign 11/24/2008 L O'Quinn WY SIGN 2009-03 All Risk Auto - All Risk Auto 510 N Pacific HY Replacement 3' x 6' electrical wall sign 01/15/2009 Jaylene Paulus (Progressive) TSP 2009-01 Arnold Benavidez Benavidez Tires 595 N Pacific HY 32 sq. ft. (4' x 8') sign 01/21/2009 Received Don Dolenc Don Dolenc Hold Natalie Labossiere Hold Natalie Labossiere Don Dolenc Don Dolenc Approved Don Dolenc BL =- Business License EXT - Extension FPUD =Final P1JD SIGN ° Sign Permit TMKT =~ Temporary Marketing Pemmt TSP °~~ Temporary Sign Permit PAPP =Pre-Application FNr' ~=Fence Pemmt PLA -- Property Line Adj W"ednesda~y January 2/, 2009 177 PLANNING PROJECTS 41NCOMPLE TE /HOLD) ~ x r . ; ,.~ R Revised: Wednesday, January 21, 2009 Incomplete Ltr Project Applicant SfteLocafion: Desaip6on Status: Date Received Sent Out 120-App Received 180-Expiration: Planner BL 2008-140, Josue Tomas Barreito 449 N Front ST paperwork services Inxomplete 12122/2008 4/21/2009 0612012009 Don Dolenc PAR 2008-07, Theron Covey, Churchill 417 Gatch Street Partition property into 2 parcels Incomplete 09110/2008 10/212008 11812009 03/09/2009 Came Brennecke Leonard PUD 2006-01, ZC 2006-01, Boones Crossing, LLC - Parcels 1, 2 8 3 of ParG6on Modifications to Boones Incomplete 10/3112006 2/28/2007 0412912007 Jim Allen CU 2006-04, CPC 2007-01 Mike Hanks Plat 2006-55 Crossing PUD Page 1 of 1 176 - CU 2008-01, Amoldo conditional use Appeal 10/16/2008 11/2012008 03/20/2009 Don Dolenc 10117/2008 1112112008 11/2612008 12104/2008 12/1112008 0110812009 0112112009 Benavidez DR 2008• Fannworker Medium desity residential Received 10/21/2008 1180/2008 03120/2009 Came 10!2212008 11!2112008 11/2612008 12/0412008 12/1112008 01108/2009 01/2112009 05,EXCP 2008- Housing development Brennedce 08 Development Corporatan (FHDC) FSUB 2008-01, Steve Final Subdivision Received 091038008 Don Dolenc 091128008 Farnsworth- approval Welkin 344 Hardcastle Ave Engineering . LA 2007-02, City of Legislative Amendment Received 11868007 Natalie Woodburn Period Review Remand Labossiere City of Woodburn LA 2007-03, City of Legislative Amendment Received 11868007 Natalie 05848008 05848008 061058008 06/138D08 06/138008 Ofi868006 Woodburn Labossiere 270 Montgomery St. Page 1 of 1 175 APPROVED ELLEN BANDELOW, CHAIRPERSON Date ATTEST Jim Hendryx Date Community Development Director City of Woodburn, Oregon Planning Commission Meeting May 22, 2008 Page 4 of 4 174 Senior Planner Labossiere stated the Stakeholder's Holders Working Group was a representative group of businesspeople throughout the community. The group includes members from the industrial uses, business owners, civic groups, restaurants, and an elected/appointed officials group. The meetings will be confidential. Communitv Development Director Hendrvx stated that there is a Citizen's Steering Group that will be the policy driving force and there is a Stakeholder's Working Group will voice the opinions of the community. There was discussion amongst the Planning Commission and staff about the excessive use of consultants in the past, the importance of voicing citizen's concerns, and receiving notices of events in a timely manner. Communitv Development Director Hendrvx stated that the timeframe for the downtown project has been condensed. The TGM process requires that the planning phase be finished by August. The implementation phase would begin in August. Senior Planner Labossiere explained that the Downtown Project originally began in 2007. The project has new consultants. Commissioner Jenninps stated that staff would be taking an active role throughout the process and citizens should contact staff with questions and concerns. City residents are leery of consultants. The project allows for local control. There was discussion amongst the Planning Commission in regards to problems the city has experienced with consultants in the past. Communitv Development Director Hendrvx stated that he has begun an outreach to the Planning Commission, City Council, and the Business and Development Communities on the performance of the Community Development Department. He would like the department to address the public's issues and concerns. He would like a consensus of the key priorities the Community Development Department should focus on. Surveys will be distributed to the Planning Commission, City Council, and the Business Community through the Woodburn Chamber of Commerce. John Gervais, 650 N. First Street, Woodburn, OR 97071. Gervais stated that the Palomar Natural Gas Pipeline ran an ad in the Woodburn Independent which indicated that the pipeline would run through the City of Woodburn's Urban Growth Boundary, south of Woodburn. Commissioner Jenninps asked if the Planning Commission needs a motion to ask City Council to expedite the refund to Benevidez Tires. Senior Planner Labossiere stated that the Conditional Use permit for Benevidez Tires will be on City Council's next agenda. Jon Stuart stated that there is a fourteen day appeal period. ADJOURNMENT Commissioner Jenninps moved to adjourn the meeting, Commissioner Grosiacpues seconded the motion, which unanimously carried. Meeting adjourned at 7:20 PM. Planning Commission Meeting May 22, 2008 Page 3 of 4 173 ITEMS FOR ACTION A. Final Order -Benavidez Tires - Arnoldo Benavidez Conditional Use Permit 2008-01 There was discussion amongst the Planning Commission in regards to the project's timeframe and the recommendation to refund the permit fees to the applicant. There is not a recommendation in the Final Order. Business categories in the WDO should be reevaluated. Commissioner Jennings made a motion to approve the Final Order for Conditional Use 2008-01. Commissioner Grosiacgues seconded the motion, which carried unanimously. B. Nuevo Amanecer - Farmworker Housing Development Corporation Design Review 2008-05, Exception 2008-08 Commissioner Jennings stated that he approved of the changes made in the Final Order. Commissioner Jennings made a motion to approve the Final Order for Design Review 2008-05 and Exception 2008-08. Commissioner Grosiacgues seconded the motion, which carried unanimously. REPORTS Commissioner Jennings stated that it is frustrating when applicants request the Planning Commission to expedite their project, and then are slow to begin construction. BUSINESS FROM THE COMMISSION Commissioner Jennings stated that he was proud of the citizens of Woodburn for their reaction to the events of December 2008. Chairperson Bandelow welcomed Community Development Director Jim Hendryx to the Planning Commission Meeting. Senior Planner Labossiere updated the Planning Commission on the Woodburn Downtown Plan. The initial kickoff meeting occurred in September 2008. Staff created and distributed a project flowchart. The City amended the Transportation Growth Management (TGM) Grant contract to include a citizens' Stakeholder's Working Group. The first Stakeholder's Working Group will meet on Tuesday, January 13, 2008. The consultants will conduct stakeholder's interviews and the Community Development Department will have an open house on Wednesday, January 21, 2008. Staff mailed out flyers, ran an ad in the Woodburn Independent, and spoke with the Woodburn Chamber of Commerce and the Public Works Department to notify city residents of the open house. There was discussion amongst the Planning Commission in regards to reaching the entire community. Chairperson Bandelow asked if the Stakeholder's Working Group was a representative group of businesspeople in the downtown area. Planning Commission Meeting May 22, 2008 Page 2 of 4 172 WOODBURN PLANNING COMMISSION MEETING MINUTES January 8, 2008 CONVENED The Planning Commission met in a regular session at 7:00 p.m. in City Hall Council Chambers with Chairperson Bandelow presiding. Chairperson Bandelow questioned members of the Planning Commission having potential conflicts such as family, financial, or business relationship with regard to the meeting. If such a potential conflict exists, he asked whether the commissioner in question believes he or she is without actual bias or whether he or she would like to step down from the Planning Commission during the meeting. There were none. _Chairperson Bandelow announced that the agenda is available at the back of the room. We will consider items one at a time according to the order listed in the agenda. The Planning Commission Meeting would be treated as a workshop. All persons wishing to speak are welcome to speak at any point in time without going to the podium. ROLL CALL Chairperson Bandelow P Vice Chairperson Vancil P Commissioner GrosJacques P Commissioner Grigorieff P Commissioner Hutchison A Commissioner Jennings P Commissioner Kenagy P Staff Present: Jim Hendryx -Community Development Director Natalie Labossiere -Senior Planner Jon Stewart -Assistant City Administrator Carrie Brennecke -Associate Planner Don Dolenc -Associate Planner Sasha Sprauer -Administrative Assistant Commissioner Jennings offered a procedural motion to move Agenda Item 6: Reports, Item 7: Business from the Audience, and Item 8: Adjournment before Item 5: Discussion Items. Commissioner Grosiacgues seconded the motion, which unanimously carried. Commissioner Jenninas led the salute to the flag and requested a moment of silence in honor of Captain Tom Tennant. MINUTES A. Woodburn Planning Commission Meeting Minutes of December 11, 2008. Commissioner Jenninas moved to accept the minutes. Commissioner Grigorieff seconded the motion, which unanimously carried. BUSINESS FROM THE AUDIENCE None. Planning Commission Meefing May 22, 2008 Page 1 of 4 171 NEw BUSINESS: Estacada Library was flooded, and many books and materials were damaged. All the books on the lowest shelves were ruined. Nancy suggested that we share any extra materials we might have. Estacada has a scanned list of what they need. Nancy has spoken to Ktrinka, the library manager there, and will give the number to Anna. Murals: The mural artist is still working on the Big Read murals. At least 3 out of the total 8 are completed. BUSINESS TO/FROM THE None. CITY COUNCIL AND/OR MAYOR: ADJOURNMENT: The meeting was adjourned at 7:35 pm. Respectfully submitted, Vicki Musser 1 /21 /2009 PAGE 5 170 2000, and has continued faithfully, particularly for special events and projects. In November, 2008, when there was a shortage of staff to shelve books, Morgan came to the rescue, and took on many of the responsibility of a Library Page. When it became possible for the library to fill the vacant Library Page position, Morgan applied and was selected for the job. Friends of the library: The Friends held a December meeting. It lacked a quorum, so nothing was decided at that time. The last Friends book sale cleared $400. Nancy Kirksey has some ideas for the next book sale, which will be discussed at a later date. OLD BUSINESS: Caraet Installation: Anna gave a Power Point presentation on the progress of the carpet installation, and John Hunter gave running commentary. The old carpet had stains, holes and was fraying in many places. Patrons sometimes tripped over mats placed over the holes. The carpet contractors couldn't come the first day scheduled, due to ice and snow, but Anna, John, and Public Works all came and moved furniture and books. The IS Department came and disconnected the computers, reconnecting them after the carpet was installed. The carpet installers worked so quickly that the library was able to open 3 days earlier than originally planned. Anna used this installation as an opportunity to reorganize and upgrade the furniture in the Children's Room. The new shelving is shorter and more accessible to children. There is a new reference desk there, and more open spaces. The teen area has been reconfigured by the computers. DVD's and videos are lined against the wall, in a much more family-friendly manner. Deeda, Connie and Jeannie's off-desk crafts and projects have been moved upstairs to Vicki's old office, where they can spread out and not worry about clutter. Overall, the library is looking better than it has in years. The new first floor carpet is beautiful and the comments have been overwhelmingly positive. Anna wants to extend her thanks to all the library staff that pitched in and enthusiastically helped to update the library. Thanks also to Maintenance and Public Works and the amazing IS Department. 1 /21 /2009 PAGE 4 169 the new Library Page, and Tristan will be an on-call Page. Both have been volunteering at the library for years, and so are already partly trained for the job. 1 /21 /2009 Saturday at the Library has been discontinued for now, due to low attendance. If there is an increase in requests for the return of the program, Anna will reconsider the matter. By not needing to work on Saturdays, Deeda is able to work Monday through Friday and increase reaching out to Woodburn's Hispanic population by visiting Head Start programs. This week she visited 10 different classrooms, and was able to talk to about 200 children. This year, the Ready to Read grant money amounted to $4,346.00. The Read to Read grant was established to assist local libraries in helping to achieve the Oregon benchmarks for childhood learning and development. Oregon libraries may use these funds for the statewide summer reading program for children ages 0-14, and early literacy services for children 0-5 years. The 2007 Legislative Assembly made changes that resulted in increased funding from .84 per child to 1.00 per child, and the establishment of a minimum grant of $1,000.00; a change that has affected 30% of Oregon's libraries. Here in Woodburn, our plans for using these funds are as follows: • To provide give-away books for babies and toddlers at the Dia de los Ninos celebration, local Head Starts and preschools. • Books will provided for children, aged 0-5 years, in migrant camps that are not already enrolled in the Migrant Head Start summer reading program. • To promote the Summer Reading Program to parents of children 0-5 years • To take a modified Summer Reading Program to K-5 grade students of migrant families participating in summer school. • To hire an assistant for the duration of the Summer Reading Program. The library is grateful to receive this important grant for children's literacy. Volunteer of the Month: Morgan Rogers is this month's Volunteer of the Month. He began his volunteer service in PAGE 3 168 slower during these months than months without major holidays. In October, circulation numbers were up compared to last year, while in November, they went down slightly. The number of people who visited the library was up significantly for both October and November. December statistics reflect the fact that the library was closed from December 22~d through the end of the year for carpet installation. Database usage was up in October from last year at the same time, while in November, usage was down marginally from last November. Activities: The library now has a book club, which has met twice so far. The discussions have been provocative and lively. This month, the book group will participate in the Oregon Reads program, where every adult in Oregon is encouraged to read the same book. The book chosen is by the Oregon author, Lauren Kessler, entitled Stubborn twig. It is based on the true story of three generations of a Japanese immigrant family living in Mt. Hood, starting in the late 1800's. The next meeting of the book club is scheduled for Thursday, February 12th at 12 noon. Anna passed around newspaper articles about Oregon Reads, Stubborn Twig and its author Lauren Kessler. Adult programming is now showing a monthly movie geared toward adults. The next movie will be Snow Falling on Cedars, which reflects the theme of the Stubborn Twig. The movie will be shown on February 8th at 2 pm in the Multi-Purpose Room. Due to licensing restrictions, the library is unable to advertise in the newspaper or have posters that announce the title except at the library and on the library website. AARP volunteers will be available to help with taxes again this year. Appointments are necessary, and there is a phone number to call to schedule an appointment. Tax Aid will begin in early February and continue on into April. The regular story times are still in place, and are very popular. Christine Mackie, our senior reference librarian, has been working with Deeda Chamberlain to produce good storytime songs and activities. New hires include Morgan Rogers and Tristan Fry. Morgan is 1 /21 /2009 PAGE 2 167 MINUTES MONTHLY MEETING OF WOODBURN PUBLIC LIBRARY BOARD DATE January 14, 2009 ROLL CALL: Mary Chadwick -Present Neal Hawes -Present Phyllis McKean -Present STAFF PRESENT: GUESTS: Anna Stavinoha, Library Manager Vicki Musser, Recording Secretary None. Willis Grafe -Present Nancy Kirksey -Present JD Mitchoff -Present CALL TO ORDER: President Nancy Kirksey called the meeting to order at 7 pm. She asked everyone to continue to pray for the Tennant and Russell families, as well as all of the police officers who put their lives on the line for us daily. SECRETARY'S REPORT: The minutes of October 8, 2008 were approved. CORRESPONDENCE: None. PUBLIC COMMENT: None. MANAGER'S REPORT: Anna introduced Jeannie Rogers, a full-time Library Assistant, who attended the Board meeting to discuss the different jobs she does for the library. She has been with the library since 1988. She is part of the Circulation team, and also designs and conducts the Third Thursday Teen programs at the library, as well as conducting the pre-school story times eoch week. Jeannie gave a Power Point display of past Third Thursday Teen topics, including a Forensics Night and a yearly Job Tips for Teens, which is given every spring to help teens find summer jobs. Statistics: Regarding October, November and December's statistics, the information shows that the library is somewhat 1 /21 /2009 PAGE 1 166 Park and Recreation January 13, 2009 6:00 - 8:30 p.m. Workshop Minutes providing a special recognition plaque for the money donors that made this project possible. • Off Leash Dog Areas This is a project that Jim is moving forward with. He explained that it would possibly include an unfenced area at Senior Estates Park for small dogs, and a similar area at Legion Park for dogs of all sizes. Centennial Park is still the preferred site for a large, fenced dog park. He hopes to implement the unfenced off-leash areas this spring, once the necessary city ordinances have been revised and rule signage has been developed. 3. Project Prioritization The Board members were asked to prioritize the following 9 projects. They were asked to assign a 1-9 score to each project, with 1 representing their highest priority and 7 representing their lowest priority. They could use each number {1-9) only once. The projects with the highest scores will represent the Board's highest priorities for the coming year. The results follow: 2009 Project List Rosetta Eric Charlene Jud Alexa Jose h Avera a Rank Mill Creek Greenwa Phase l 3 3 3 1 1 3 2.3 1 Pla round Re lacement Pro ram 1 1 1 7 4 1 2.5 2 Im lement Le ion Park Master Plan 4 6 6 2 3 2 3.8 3 Centennial Park Phase IV 2 4 4 5 5 4 4.0 4 A vatic Center Ex ansion 5 2 9 4 2 8 5.0 5 Im lement Settlemier Park Master Plan 6 7 7 3 6 5 5.7 6 Create Off Leash Do Area 8 5 2 6 7 9 6.2 7 Create Burlin ham Park Master Plan 9 8 5 9 8 7 7.7 8 Cultural Arts Communit Center 7 9 8 8 9 6 7.8 9 For comparison, the 2008 Project Prioritization List, is as follows: 2008 Pro ect List Bruce Rosetta Eric Jose h Charlene Avera a Rank Pla round Re lacement Pro ram 1 2 2 1 1 1.4 1 Centennial Park Phase IV 2 1 1 6 2 2.4 2 Mill Creek Greenwa Phase I 3 4 5 2 3 3.4 3 A vatic Center Ex ansion 4 3 3 4 5 3.8 4 Im lement Le ion Park Master Plan 6 5 4 3 4 4.4 5 Im lement Settlemier Park Master Plan 5 6 6 5 6 5.6 6 Cultural Arts Communit Center 7 7 7 7 7 7 7 Meeting adjourned at 8:10 p.m. Rosetta Wangerin, Board Secretary Date Workshop Minutes Page 3 Paulette Zastoupil, Recording Secretary Date 165 Park and Recreation Workshop Minutes January 13, 2009 6:00 - 8:30 p.m. February. The project is expected to start on July 1, 2009, with a 30-45 day construction period. Jim is still negotiating property line adjustments, and when finalized, they will need to go to City Council for approval. Discussion took place on the property line adjustments, contract issues, trail surface and the proposed parking lot. • Playground Replacement Jim gave a brief history of this City Council adopted initiative. Jim shared the updated playground ranking which shows Wyffels Park as the top ranked playground for replacement. Discussion on budget, grant issues for this project took place. Rosetta stated her desire to complete this project and will be meeting with Jim to discuss the possibilities and limitations of fund raising. • Aquatic Center Expansion -Community Arts 8 Cultural Center Jim explained that with the process of hiring a new City Administrator, new Community Development Director, and election of three new City Council members, the discussion of these projects has stagnated. He plans to sit down with the City Administrator to discuss these projects very soon. Since it has been a year that discussion on these projects have taken place, Jim would, ideally, like to schedule a workshop with the City Council and the Recreation and Park Board. This would provide an opportunity to update them, show concept plans, and allow for questions to be addressed. Discussion took place on the Woodburn Foundation, its 501(c) 3 status, and a possible partnership with Chemeketa and Woodburn School District. • Legion Park Master Plan Jim shared the 2003 Legion Park Master Plan concept plan to the Board. Discussion took place on the placement of the Community Center and sports field. Jim explained the use of SDC funds, and that this project will be difficult to fund. • Settlemier Park Master Plan Jim shared the 2003 Settlemier Park Master Plan concept plan to the Board. Discussion took place on the footprint of the Aquatic Center expansion, tennis courts and to daylight the underground creek. • Centennial Park Phase IV The consultant is 50% finished with the concept drawings. They will be taking a closer look at the rough budget, which currently sits at $2.5 million. Jim explained why they are looking at lighting the four baseball fields, and laying conduit for future soccer field lighting. Jim will apply for Oregon Lottery dollars in April 2009 to fund the final phase. • Burlingham Park Master Plan Our Master Plan consultant team has recommended that we develop a master plan for Burlingham Park because it is so heavily used and serves an isolated section of the community. Jim recommends that we wait a bit to initiate this project, given the fact that we currently have so many unfunded plans. Discussion took place on providing the park with affordable amenities, such as additional picnic tables and benches. • Downtown Plaza Gazebo Erection of the gazebo is scheduled for February 7, 2009. Woodburn Public Works maintenance staff is currently in the process of setting the anchor bolts. Woodburn Rotary Club volunteers and Public Works maintenance staff will then work to erect the structure on February 7. Discussion took place on the ribbon cutting date, and a Workshop Minutes Page 2 164 Park and Recreation January 13, 2009 6:00 - 8:30 p.m. Workshop Minutes Call to Order Jim Row began the meeting at 6:10 p.m. Present Board Chair Board Secretary Member Member Member Member Member Vacant Vacant Rosetta Wangerin Present Joseph Nicoletti Present Judy Wesemann Present Eric Morris Present Charlene Williams Present Alexa Morris Present Staff present: Jim Row, Community Services Director; Stu Spence, Recreation Services Manager; Debbie Wadliegh, Facilities and Aquatics Manager: Paulette Zastoupil, Clerk. 1. REVIEW CITY COUNCIL GOALS Jim briefly discussed the 2007-2009 City Council Goals. He mentioned that with the economy and the current budget restraints, he doubted there would not be surplus budget money for any additional fund requests the 2008-2009 budget process. 2. PROJECT DISCUSSION Jim updated the Board on the following projects. Jim will then ask the Board to prioritize these projects. He explained to the Board how this ranking process benefits him throughout the year with agenda items for City Council and grant writing. • Aquatic Center HVAC The equipment has been ordered, the installation date is April 27, 2009 and closure will be 2 weeks. • Parks and Recreation Comprehensive Master Plan Jim explained that the Plan would need to go to the Planning Commission, followed by a public hearing at a City Council meeting. The required 45 day notification to the Department of Land Conservation and Development was recently submitted by the Community Development Department. So, the Plan should be ready to proceed to the Planning Commission by late February. • SDC Methodology Update The City's SDC Methodology was last updated in 1999. Another update is funded in the current fiscal year. Jim reported that this project may be pushed forward to next year if time runs short. Discussion took place on the political issues in updating the methodology, related to the poor state of the economy and the housing market. Jim explained that he would recommend to the City Council that we go ahead and complete update the SDC Methodology regardless. They may then choose whether or not to fully implement the recommended fees at that time. • Mill Creek Greenway Phase I Jim gave each Board member a drawing of the trail design. The wetland permits will be submitted in the next couple of weeks and the project will go out to bid around the end of Workshop Minutes Page 1 163 DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE MIl~iIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS (Contiouued) Public Contracts and Purchasing 1. Awarding of public contracts The Agency did not award any public contracts subject to ORS 279. 2. Construction of public improvements The Agency did not construct any public improvements subject to ORS 279. Boldt, Carlisle & Smith I,LC Certified Public Accountants Salem, Oregon December 2b, 2008 1~ DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE MIl~IIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS (Continued) Indebtedness The Agency has complied with legal requirements relating to short-term and long-term debt including limitation on the amount of debt which may be incurred, liquidation of debt within prescribed period of time and compliance with provisions of bond indentures or other agreements. B~ 1. Preparation and Adoption The budgets for the years ended June 30, 2009 and 2008 were prepared and adopted in compliance with legal requirements. 2. Execution The budget for the year ended June 30, 2008 was executed in compliance with legal requirements. Insurance and Fideli Bonds The Agency does not have sepazate coverage. Instead the Agency's risks are insured liy policies owned by the City of Woodburn. The City's insurance agent confirmed that the following policies were in force at Tune 30, 2008: Co an Policy Number Covers a Limit Term City County Insurance 07LWDB General and auto liability $5,000,000 CSL 07-01-06/08 07APDWBD Auto physical damage Per agreement 07-01-06108 07PWBD Property/mobile equipment X52,255,226 07-01-06108 07BWBD Boiler and machinery Per property schedule 07-01-06/OS NLC Mutual 07E Excess earthquake N/A 07-01-06/08 Fidelity and Deposit 07C Excess crime N/A 07-01-06/08 Insurance coverage appears to comply with legal requirements. Programs Funded from Outside Sources The Agency did not operate any programs funded wholly or partially by other governmental agencies. Investments Funds of the Agency were invested in compliance with ORS 294.035. 1 &~ BOLDT, CARLISLE & SMITH LLC CERTIFIED PUBLIC ACCOUNTANTS PARTNERSHIP ^ ASSURANCE ^ INNOVATIdN WOODBURN URBAN RENEWAL AGENCY DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE MIl~IIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS Year Ended June 30, 2008 Accounting and Internal Controls The broad obj actives of internal accounting control aze to provide management with reasonable, but not absolute, assurance that assets are safeguarded from unauthorized use ar disposition and that financial records are reliable to permit the preparation of financial statements. The following operative objectives are necessary to achieve the broad objectives: a. Transactions are executed in accordance with management's general or specific authorization. b. Transactions are recorded as necessary (1) to permit preparation of financial statements inconformity with generally accepted accounting principles or any other cxiteria applicable to such statements and (2) to maintain accountability for assets. c. Access to assets is permitted only in accordance with management's authorization. d. The recorded accountability for assets is compared with existing assets at reasonable intervals and appropriate action is taken with respect to any differences. There aze inherent limitations that should be recognized in considering the potential effectiveness of any system of internal accounting control. Any projection of a current evaluation of internal accounting control to future periods is subject to the risk that the procedures may become inadequate because of changes in conditions and that the degree of compliance with prescribed procedures may deteriorate. The accounting records and internal controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. Collateral The Agency does not maintain separate cash accounts. Instead, the Agency's cash is pooled with the cash of the City of Woodburn. During the yeaz, deposits of the City were adequately secured. 14 SALEM: 480 CHURCH STREET SE ^ SALEM, OR 97301 ^ PHONE: (503) 585-7751 ^ FAX; (503) 370-3781 TAYTON: 408 NORTH THIRD AVENUE ^ STAYTON, OR 97383 ^ PHONE; (503) 769-2186 ^ FAX: (503) 769-4312 3ANY: 321 1~~ AVENUE E STE~~~ ^ ALBANY, OR 97321 ^ PHONE: (541) 928-6500 ^ FAX: (541) 928-6501 DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE 14ZIlVIMLTM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS Oregon Administrative Rules 162-10-050 through 162-10-320 incorporated in the Minimum Standards for Audits of Oregon Municipal Corporations, prescribed by the Secretary of State in cooperation with the Oregon State Board of Accountancy, enumerate the financial statements, schedules, and comments and disclosures required in audit reports. The required statements and schedules aze set forth in preceding sections of this report. Required conunencs end disclosures related to oux audit of such statements and schedules are set forth in the following pages. • Accounting and Internal Controls • Collateral • Indebtedness '+ Budget • Insurance and Fidelity Bonds • Programs Funded from Outside Sources • Investments • Public Contracts and Purchasing 159 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 4. Deferred Revenue Resources owned by the Agency, which are measurable, but not available, and therefore, deferred in the fiwds, consist of the following: Property taxes 5. Long term Obligations A. Transactions for the governmental activities for the year ended June 30, 2008 Loan Bank of America Urban Renewal -due in quarterly installments of $56,933; interest at 4.22 percent Principal Interest Total long-term obligations Interest Principal Due Balances Balances Within July 1, 2007 Additions Reductions June 30, 2008 One Year $ 1,579,654 $ - $ 163,638 $ 1,416,016 $ 170,653 685 64,023 64,094 614 1,580,339 64,023 227,732 1,416,630 685 64,023 64,094 614 $ 1,579,654 $ - $ 163,638 $ 1,416,016 B. The future maturities of obligations outstanding as of June 30, 2008 are as follows: Fiscal Year Loan Bank of America Princi al Interest 2009 $ 170,653 $ 57,079 2010 177,970 49,763 2011 185,600 42,133 2012 193,557 34,175 2013-17 688,236 51,893 $ 1,416,016 $ 235,043 ~~~ 13158 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 2. Deposits and Investments The City's deposits and investments and the amount allocable to the Agency as of June 30, 2008 are as follows: City of Allocable Woodburn to Agency Deposits Investments $ 1,728,630 $ 145,315 _ 27.299,813 2,294,921 Total deposits and investments 3. Receivables ~ 29.028.443 $ 2.440.236 A. The Agency's receivables at June 30, 2008 are shown below: Property taxes $ 28.436 B. Property taxes i. Collection procedures Taxes are levied on July 1 and are payable~in three installments due November 15, February 15 and May 15. Marion County bills and collects property taxes for the Agency. ii. Transactions Balances Net Balances July 1, 2007-08 Adjust- Interest June 30, 2007 Levy meats 'scounts Collections 2008 Current $ - $ 512,925 $ (4,378) $ (12,588) $ 477,473 $ 18,486 Prior 23,090 - 281 1,395 14,254 9,950 $~ 23~,090~ $ 5~12,92~5 $ 4,659 $ 1.1,193 $ 491,727 $ 28,436 iii. Ensuing year's levy The Agency will Ievy 100 percent of the amount of its authority under option one of ORS 457.435(2)(a) for the retirement of long-term obligations principal and interest without making a special levy in 2008-07. The tax rate limit of $10 per thousand of assessed value imposed by the Oregon Constitution is not expected to affect this levy. 12157 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 2. Deposits and Investments (continued) Credit risk.• Oregon statutes authorize the Agency to invest in obligations of the U.S.'i'reasury and U.S. agencies, bankers' acceptances, repurchase agreements, commercial paper rated A-1 by Standard & Poor's Corporation or P-1 by Moody's Commercial Paper Record, and the state treasurer's investment pool. As of June 30, 2008, investments were as follows: Investment Carrying.Value Fair Value Oregon State Local Government Investment Pool $ 27,299,813 $ 27,299,813 Amount allocable to Agency $ 2,294,921 $ 2,294,921 Interest Rate Risk.• The Agency's investment policy limits investment maturities to no more than 18 months as a means of managing its exposure to fair-value losses arising from increases in interest rates. Concentration of Credit Risk: The Agency's investment policy places a limit on the amount that can be invested in any one issuer as follows: • U.S. Government Agencies - No more than 40% of the total portfolio in any one agency • Banker's acceptances - No more than 25% of the total portfolio with any one institution • Certificates of deposit with commercial banks and state and local government securities - No more than 15% of the total portfolio with any one financial institution or entity • Commercial paper and repurchase agreements - No more than 10% of the total portfolio with any one entity or institution • Certificates of deposit with savings and loan association - No more than S% of the total portfolio with any one financial institution • State of Oregon Investment Pool -Nat to exceed $20 million ($10 million per account) with the exception ofpass-through funds (in and out within 10 days) One hundred percent of the Agency's investments are in the State Treasurer's Investment Pool. Custodial Credit Risk - Inrvestments: This is the risk that, in the event of the failure of a counterparty, the Agency will not be able to rewver the value of its investments that are in the possession of an outside party. Investments, except those in the Local Investment Pool have custodial credit risk because the related securities are uninsured, unregistered and held by the City's brokerage firm, which is the counterparty to those securities. The Agency does not have a policy which limits the amount of,investments that can be held by counterparties. Custodial Credit Risk-Deposits: This is the risk that, in the event of a bank failure, the City's deposits may not be returned. Oregon statute requires collateralization ofdeposits in excess of amounts insured by the Federal Depository Insurance Corporation. As of June 30, 2008, $755,936 of the City's bank balance of $1,107,914 was exposed to custodial credit risk because it was uninsured and uncoltateralized. 11156 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 1. Summary of Significant Accounting Policies (continued} E. Lone-term Obligations In the government-wide financial statements' long-term obligations are reported as liabilities in the governmental activities' Statement of Net Assets. Bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are deferred and amortized over the life of the bond. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. F. Use of Estimates The process of preparing financial statements in conformity with accounting principles generally accepted in the United States requires the use of estimates and assumptions regarding certain types of assets, liabilities, revenues, and expenses. Such estimates primarily relate to unsettled transactions and events as of the date of the financial statements. Accordingly, upon settlement, actual results may differ from estimated amounts. 2. Deposits and Investments The Agency's deposits and investments are held by the City of Woodburn in pooled deposit and investment accounts that are available for use by all funds and the Agency. The Agency's portion of this pool is displayed on the financial statements as cash and investments. Interest earned on pooled cash and investments is allocated to participating funds based upon their combined cash and investment balances. Investments, including amounts held in pooled cash and invesments are stated at fair value. In accordance with Governmental Accounting Standards Board (GASB) Statement No. 31, Accounting and Financial Reporting far Certain Investments and for External Investment Pools, investments with a remaining maturity of more than one year, at the time of purchase are stated at fair value. Fair value is determined at the quoted market price, if available; otherwise the fair value is estimated based on the amount at which the investment could be exchanged in a current transaction between willing parties, other than a forced liquidation sale. Investments in the State of Oregon Local Government Investment Pool (LGIP}are stated at fair value. The Oregon State Treasury administers the LGIP. The LGIP is an unrated, open-ended, no-load, diversified portfolio offered to any agency, political subdivision or public corporation of the state who by law is made the custodian of, or has control of, any fund. The LGIP is commingled with the State's short-term fiends. To provide regulatory oversight, the Oregon Legislature established the Oregon Short-Term Fund Board and LGIP investments are approved by the Oregon Investment Council. The fair value of the Agency's position in the LGIP is the same as the value of the pool shares. 1 X155 NOTES T4 BASIC FINANCIAL STATEMENTS (Continued) 1. Summary of Significant Accounting Policies (continued) C. Basis_of Presentation, Measurement Focus, and Basis of Accounting (continued Governmental fund financial statements are reporting using the current financial resources measurement focus and modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The Agency considers all revenues reported in the governmental funds to be available if they are collected within thirty days after year end Property taxes and interest are considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred, except for claims and judgments, which are recognized as expenditures to the extent they have been incurred. Capital asset acquisitions are reported as expenditures in the governmental funds and proceeds from general long-term debt are reported as other financing sources. When both restricted and unrestricted net assets are available, unrestricted resources are used only after the restricted resources are depleted. D. Budget Policies and Budgetary Control Generally, Oregon Local Budget Law requires annual budgets be adopted for all funds. The modified accrual basis of accounting is used for all budgets. All annual appropriations lapse at fiscal yeaz end. The Agency begins its budgeting process by appointing Budget Committee members in the fall of each year. Budget recommendations are developed by management through early spring, with the Budget Committee meeting and approving the budget document in late spring. Public notices of the budget hearing are generally published in May or June and the hearing is held in June. The governing body adopts the budget, makes appropriations, and declares the tax levy no aaer than June 30. Expenditure appropriations may not be legally overexpended. The resolution authorizing appropriations for each fund sets the level at which expenditures cannot legally exceed appropriations. The governing body established the levels of budgetary control at the personal services, materials and services, capital outlay, operating contingencies, debt service, and all other requirement levels for all funds. Budget amounts shown in the financial statements have not been revised since the original budget amounts were adopted. The governing body must authorize all appropriation transfers and supplementary budgetary appropriations. 9 154 NOTES TO BASIC FINANCIAL STATEMENTS (Continued) 1. Summary of Significant Accounting Policies (continued) C. Basis of Presentation. Measurement Focus, and Basis of Accounting Government-wide Financial Statements The Statement of Net Assets and the Statement of Activities display information about the Agency, including all of its financial activities. Governmental activities are financed primarily through property taxes and proceeds from borrowings. The Statement of Activities presents a comparisonbetween direct expenses and program revenues for the Agency's program. The Agency does not allocate indirect expenses. Program revenues include grants and contn`butions that are restricted to meeting operational requirements. Revenues that are not classified as program revenues, including property taxes, earnings on investments and the gain on sale of property, are presented as general revenues. Fund Financial Statements The fund financial statements provide information about the Agency's fund. The emphasis of fiord financial statements is on major funds, each displayed in a separate column. The single major fund, General (Debt Service) Fund, accounts for general administration of the Agency's urban renewal areas, for acquisition and rehabilitation of blighted and deteriorated areas within the designated urban renewal areas, and repayment of debt incurred for these activities. Measurement Focus and Basis ofAccounting Goverrunent-wide financial statements are reported using the economic zesources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the Agency receives value without giving equal value in exchange, include properly taxes, grants, entitlements and donations. On the accrual basis of accounting, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. The government-wide statements have applied ail Financial Accounting Standards Board (FASB) Statements and Interpretations, Accounting Principles Board Opinions and Accounting Research Bulletins of the Committee on Accounting Procedures issued on or before November 30,1989, unless those pronouncements conflict with or contradict Governmental Accounting Standards Board (GASB) pronouncements. $ 153 WOODBURN URBAN RENEWAL AGENCY NOTES TO BASIC FINANCIAL STATEMENTS Year Ended June 30, 2008 1. Summary of Significant Accounting Policies A. Organization The Agency, a component unit of the City of Woodburn, was organized under ORS 457 and is a municipal corporation created by the City of Woodburn to facilitate urban renewal within the boundaries of the City. The city council serves as the governing body and is accountable for the fiscal matters of the Agency. B. Urban Renewal Areas Tax Allocation Bonds for urban renewal plan areas are authorized by state law to 1) "...eliminate and prevent the development or spread of urban blight and deterioration; and 2) encourage needed urban conservation and rehabilitation and provide for redevelopment of blighted or deteriorated areas." Projects are financed in urban renewal plan azeas as follows: • The Agency (City Council) selects an urban renewal plan area and defines its boundaries. The County Assessor "freezes" the assessed value of property within the urban renewal area. This is referred to as the "frozen" value. • Any increase in assessed value above the frozen value is called the "incremental value." The tax revenue generated by the tax rate times the incremental value is provided for use in paying the principal and interest on any indebtedness incurred to finance the Urban Renewal Project. • Urban Renewal Tax Increment revenues are used to repay the indebtedness of the Agency. The proceeds of the indebtedness finance the Agency's activities. As required by ORS 457.190(3)(a), the Agency has included in its current plan the maximum amount of indebtedness that maybe issued or incurred under the plan in the amount of $29,300,000. 7152 WOODBURN URBAN RENEWAL AGENCY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL GENERAL (DEBT SERVICE) FUND Year Ended June 30, 2008 REVENUES Property taxes Interest TOTAL REVENUES EXPENDITURES Debt service Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year Fund balance at end of year Original and Final Budget Actual Variance $ 493,000 $ 498,755 $ 5,755 55,000 96,226 41,226 548,000 594.981 46,981 1,999,500 227,732 1,771,768 34,195 ~ -- 34,195 2,033,695 227,732 1,805,963 (1,485,695) 367,249 1,852,944 1,827,695 2,080,548 252,853 $ 342,000 $ 2,447,797 $ 2,105,797 See notes to basic ftnancial statements 6 151 WOODBURN URBAN RENEWAL AGENCY RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAI. FUNDS TO TI3E STATEMENT OF ACTIVITIES For the Year Ended June 30, 2008 NET CHANGE IN FUND BALANCES -TOTAL GOVERNMENTAL FUNDS $ 367,249 Amounts reported for governmental activities in the Statement of Activities are different because of the following: Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds as follows: Taxes 4,399 Bond proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net assets. Repayment of long-term debt obligations principal is an expenditure in the governmental funds, but the repayment reduces long-term obligations in the statement of net assets. This is the amount by which proceeds exceeded repayments: 163,638 Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. 71 CHANGE IN NET ASSETS OF GOVERNMENTAL ACTIVITIES $ 535,357 See notes to basic financial statements 't$0 WOODBURN URBAN RENEWAL AGENCY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS Year Ended June 30, 2008 REVENUES Property taxes Interest TOTAL REVENUES EXPENDITURES Debt service Net change in fund balance Fund balance at beginning of year Fund balance at end of year General (Debt Service) $ 498,755 96,226 594,981 227,732 367,249 2,080,548 $ 2,447,797 See notes to basic financial statements 1~9 WOODBURN URBAN RENEWAL AGENCY BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2008 ASSETS Cash and investments Receivables TOTAL ASSETS LIABILITIES Deferred revenue FUND BALANCE Reserved for debt service TOTAL LIABILITIES AND FUND BALANCE FUND BALANCE -RESERVED FOR DEBT SERVICE Amounts reported for governmental activities in the Statement of Net ~4ssets are different because: Deferred revenue represents assets that were not not available to pay for current-period expenditures and therefore were not reported in the governmental fiords Long-term obligations, including bonds payable, are not due and payable in the current period and therefore are not reported in the funds NET ASSETS OF GOVERNMENTAL ACTMTIES General (Debt Service) $ 2,440,236 28.436 $ 2,468,672 $ 20,875 2,447,797 $ 2,468,672 $ 2,447,797 20,875 (1,416,630) $ 1,052,042 See notes to basic financial statements 1~8 WOODBURN URBAN RENEWAL AGENCY STATEMENT OF ACTIVITIES Year Ended June 30, 2008 Governmental Functions/ProgTams Activities Expenses Interest on long-term obligations $ 64,023 General revennes Property taxes levied for debt service 503,154 Unrestricted investment earnings 96.226 TOTAL GENERAL REVENUES 599,380 Change in net assets 535,357 Net assets -beginning 516,685 Net assets -ending $ 1,052,042 See notes to basic financial state-nents 1 ~7 WOODBURN URBAN RENEWAL AGENCY STATEMENT OF NET ASSETS June 30, 2008 ASSETS Cash and investments Receivables TOTAL ASSETS LIABILITIES Accrued interest payable Long-term obligations: Due within one year Due in more than one year TOTAL LIABILITIES NET ASSETS Restricted for debt service Governmental Activities $ 2,440,236 28,436 2,468,672 614 170,653 1,245x363 1,416,630 $ 1,052,042 See notes to basic fcnancial statements 146 1 BASIC FINANCIAL STATEMENTS 145 Fund tnancial statements. The fund financial statements focus on current available resources and are organized on the basis of funds, each of which is defined as a fiscal and accounting entity with aself-balancing set of accounts established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 7 -13. FINANCIAL ANALYSIS OF FUNDS As of June 30, 2008 the Agency's governmental fund reported a fund balance of $2,447,797, which is an increase of $367,249 from June 30, 2007. The increase is the result of tax receipts in excess of debt service requirements. BUDGETARY ffiGHLIGHTS No changes were required to the adopted budget during the year. CAPITAL ASSETS AND DEBT ADMINISTRATION The Agency had no capital assets. All assets constructed with urban renewal funds are the property of the City. As of June 30, 2008, the Agency had long-term obligations outstanding of $1,416,016. Additional information on the Agency's long-term obligations may be found in Note 5 to the basic financial statements. FINANCIAL CONTACT The Agency's financial statements aze designed to present users (citizens, taxpayers, customers, investors, and creditors) with a general overview of the Agency's finances and to demonstrate the Agency's accountability. If you have questions about the report or need additional financial information, please contact -the Agency Finance Director at 270 Montgomery, Woodburn, Oregon. c 144 The Agency's only fund is a governmental fund used to account for activities supported by the property tax increment. June, 30, 2008 2007 Revenges Property taxes levied for debt service Unrestricted investment earning $ 503,154 $ 459,850 96,226 96,937 Total revenues Expenses General government Interest on long-term obligations Total expenses Change in net assets Net assets -beginning Net assets -ending 599,380 556,787 - 40,000 64,023 68,453 64,023 108,4S3 535,357 448,334 516,685 68,351 $ 1,052,042 $ 516,685 ~~ OVERVIEW OF THE BASIC FINANCIAL STATEMENTS The Agency's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3}notes to the financial statements. Government-wide financial statements. The government-wide financial statements are comprised of the Statement of Net Assets and the Statement of Activities. These two statements are designed to provide readers with a broad overview of the Agency's finances utilizing the full accrual method of accounting, in a manner similaz to aprivate-sector business. Under the full accrual method of accounting, transactions are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, assets, liabilities, revenues and expenses aze reported in these statements for some items that will only result in cash flows in future fiscal periods (e.g. uncollected revenues and accrued but unpaid interest expense). The Statement of Net Assets presents infarmation on all of the Agency's assets and Liabilities, including capital assets and long-term liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the Agency as a whole is improving or deteriorating. The Statement of Activities presents information showing how the Agency's net assets changed during the most recent fiscal year. b 143 MANAGEMENT'S DISCUSSION AND ANALYSIS As management of the Woodburn Urban Renewal Agency (Agency), we offer readers of the Agency's basic financial statements this narrative overview and analysis of the financial activities of the Agency as of June 30, 2008 and for the fiscal year then ended. We encourage readers to consider the information presented here in conjunction with the Agency's basic financial statements in the financial section of this report. FINANCIAL HIGHLIGHTS The Agency's assets exceeded its liabilities at June 30, 2008 by $1,052,042 (net assets). All of this amount is restricted for debt service. The only assets of the Agency are Cash and Investments ($2,440,236) and Receivables ($28,436). Liabilities include abank-qualified loan in the amount of $1,416,016 and accrued interest payable of $b14. NET ASSETS Assets Cash and investments Receivables Total assets Liabilities Long-term obligations Other liabilities Total liabilities Net assets Restricted for debt service June, 30, 2008 2007 $ 2,440,236 $ 2,073,934 28,436 23,090 2,468,672 2,097,024 1,245,363 1,416,016 171,267 164,323 1,416,630 1,580,339 $ 1,052,042 $ 516,685 Property Taxes ($503,154) comprise 84% of the Agency's revenue and aze derived from the tax increment in the Agency's boundaries. The remaining revenue ($96,226) is investment earnings. Expenditures for the year ended June 30, 2008 were $64,023 for the repayment of the bank loan. 1 ~2 MANAGEMENT'S DISCUSSION AND ANALYSIS 141 BOLDT, CARLISLE & SMITH LLC CERTIFIED PUBLIC ACCOUNTANTS PARTNERSHIP ^ ASSURANCE ^ INNOVATION INDEPENDENT AUDITOR'S REPORT Agency Officials WOODBURN URBAN RENEWAL AGENCY WOODBURN, Oregon We have audited the accompanying financial statements of the governmental activities and the major fund of WOODBIIRN URBAN RENEWAL AGENCY, a component unit of the City of WOODB URN, as of aad for the year ended June 30, 2008, which collectively comprise the Agency's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the Agency's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements aze free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the govemmental activities and the major fund of WOODBURN URBAN RENEWAL AGENCY, as of June 30, 2008, the respective changes in financial position and thebudgetary comparison for the Gesleral(Debt Service) Fund for the year then ended in conformity with accountingprinciples generally accepted in the United States of America. The management's discussion and analysis on pages a through c is not a required part of the basic financial statements but is supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the infornation and express no opinion on it. Boldt, Carlisle & Smith LLC Certified Public Accountants Salem, Oregon December 26, 2008 By V Douglas C. Parham, Member A SALEM: 480 CHURCH STREET SE ^ SALEM, OR 97301 ^ PHONE: (503j 585-7751 ^ FAX: (503) 370-3181 STAYTON: 408 NORTH THIRD AVENUE ^ STAYTON, OR 97383 ^ PHONE; (503) 769-2186 ^ FAX; (503) 769-4312 ALBANY: 321 1" AVENUE E 57E,~1~0 ^ ALBANY, OR 97321 ^ PHONE: (541) 928-6500 ^ FAX: (541) 928-6501 WOODBURN URBAN RENEWAL AGENCY TABLE OF CONTENTS Year Ended June 30, 2008 Pace INDEPENDENT AUDITOR'S REPORT ......................................................................................... A MANAGEMENT'S DISCUSSION AND ANALYSIS ..................................................................... a - c BASIC FINANCIAL STATEMENTS Government-wide Financial Statements Statement of Net Assets ........................................................................................................... I Statement of Activities ............................................................................................................. 2 Fund Financial Statements Balance Sheet ........................................................................................................................... 3 Statement of Revenues, Expenditures and Changes in Fund Balances .................................... 4 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ............................................................... S Statement of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual - General(Debt Service) Fund .................................................................................................. 6 Notes to Basic Financial Statements ................................................................................................ 7 - 13 DISCLOSURES AND INDEPENDENT AUDTTOR'S COMMENTS REQUIRED BY THE MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS ........................................................................................................................... 14 - 16 139 WOODBURN URBAN RENEWAL AGENCY BOARD OF DIRECTORS Year Ended June 30, 2008 TERM EXPIRES Kathryn Figley December 2008 601 S Settlemier Woodburn OR 97071 Walter Nichols December 2008 413 Willow Street Woodburn OR 9707 ] Richard Bjelland December 2008 888 Wilson Street Woodburn OR 97071 Peter McCallum December 2010 370 Ironwood Terrace Woodburn OR 9?071 Jim Cox December 2010 1530 Ranier Way Woodburn OR 97071 Frank Loaergan December 2010 245 N 2nd Street Woodburn OR 97071 Elide Sifuentez December 2008 860 E Lincoln Street Woodburn OR 97071 138 WOODBURN URBAN RENEWAL AGENCY ANNUAL FINANCIAL REPORT Year Ended Jane 30, 200$ 137 DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS {Contlnned) Public Contracts and Purchasing 1. Awarding of public contracts The City awarded public contracts in accordance with ORS 279. 2. Construction of public improvements The City constructed public improvements is accordance with ORS 279. Boldt, Carlisle & Smith LLC Certified Public Accountants Salem, Oregon December 26, 2008 9~6 DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS (Continued) Budget (continued) 2. Execution The budget for ~e year ended June 30, 2008 was executed in compliance with legal requirements. Insurance and Fidelity Bonds The City's insurance agent confirmed that the following policies were in force at June 30, 2008: Com an Policy Nnmber Covera a Linvt Term City County Insurance 07LWDB General and Auto Liability $5,000,000 CSL 07-01-07/08 07APDWBD Auto Physical Damage Per Agreement 07-01-07!08 07PWBD Property/Mobile Equipment $52,255,226 07-01-07!08 07BWBD Boiler and Machinery Per Property Schedule 07-01-07/08 NLC Mutual 07E Excess Earthquake N/A 07-01-07/08 Fidelity and De sit 07C Excess Crime N/A 07-01-07108 Our audit did not include a determination of adequacy of coverage since we are not trained to make such a determination. However, insurance coverage appears to comply with legal requirements. The City has obtained fidelity bond coverage for the following personnel: Finance officer $ 100,000 Public employees blanket bond 50,000 Pro~zrams Funded From Outside Sources The City operated various programs funded wholly or partially by govennmental agencies. Financial transactions of the various programs were audited to the extent deemed appropriate and were incompliance with applicable rules and regulations. In addition to our audit, these programs are subject to further review by state and federal audit agencies. Highway Funds The City used revenue from taxes on motor vehicle fuel use in compliance with ORS 3?3.240 to 373.250. Investments Funds of the City were invested in compliance with ORS 294.035. T~5 DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS (Continued) Collateral ORS 295.01 S requires collateral pool certificates of participation to be obtained from the pool manager of the depository in an amount equal to the funds on deposit in excess of the amount insured by the Federal Deposit Insurance Corporation or the Federal Savings and Loan Insurance Corporation. Collateral pool certificates warrant that the pool manager holds custodian's receipts for eligible securities pledged by the depository bank to secure deposits of public funds of a value as of the last valuation date of not less than 25 percent of the aggregate amount of certificates outstanding. At June 30, 2008, the deposits of the City were covered by the following collateral pool certificates: Dgpository Bank Pool Mana¢er Amount U S Bank Oregon State Treasury $10,000,000 During the year deposits were secured in accordance with ORS 295.01 S. Indebtedness The City has complied with legal requirements relating to short-term and long-term debt including limitation on the amount of debt which may be incurred, liquidation of debt within prescribed period of time and compliance with provisions of bond indentures or other agreements. Bu Qet Preparation and adoption The budgets for the years ended June 30, 2009 and 2008 were prepared and adopted in compliance with legal requirements. 924 BOLDT, CARLISLE & SMITH LLC CERTIFIED PUBLIC ACCOUNTANTS PARTNERSHIP ^ ASSURANCE ^ INNOVATION CITY OF WOODBURN DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE MIIVIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS Year Ended June 30, 2008 Accountingand Internal Controls The broad objectives of internal accounting control are to provide management with reasonable, but not absolute, assurance that assets are safeguarded from unauthorized use ar disposition and that financial records aze reliable to permit the preparation of financial statements. The following operative obj ectives are necessary to achieve the broad objectives: a Transactions are executed in accordance with management's general or specific authorization. b. Transactions are recorded as necessary (1) to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements and (2) to maintain accountability for assets. c. Access to assets is permitted only in accordance with management's authorization. d. The recorded accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences. There are inherent limitations that should be recognized in considering the potential effectiveness of any system of internal accounting control. Any projection of a current evaluation of internal accounting control to future periods is subj ect to the risk that the procedures may become inadequate because of changes in conditions and that the degree of compliance with prescribed procedures may deteriorate. The accounting records and internal controls are adequate considering the size and complexity of the municipal corporation's financial activities. 91 SALEM: 480 CHURCH STREET SE ^ SALEM, OR 97301 ^ PHONE: (503) 585-7751 ^ FAX: (503) 370-3781 STAYTON: 408 NORTH THIRD AVENUE ^ STAYTON, OR 97383 ^ PHONE: (503) 769-2186 ^ FAX: (503) 769-4312 AL 'VY' T21 1° AVENUE E STE~1~3 ^ ALBANY, OR 97321 ^ PHONE: (541} 928-6500 ^ FAX: (541) 928-6501 DISCLOSURES AND INDEPENDENT AUDITOR'S COMMENTS REQUIRED BY THE MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS Oregon Administrative Rules 162-10-050 through 162-10-320 incorporated in the Minimum Standazds for Audits of Oregon Municipal Corporations, prescribed by the Secretary of State in cooperation with the Oregon State Board of Accountancy, enumerate the financial statements, schedules, and comments and disclosures required in audit reports. The required statements and schedules are set forth in preceding sections of this report. Required comments and disclosures related to our audit of such statements and schedules are set forth in the following pages. • Accounting and Internal Controls • Collateral • Indebtedness • Budget • Insurance and Fidelity Bonds • Programs Funded from Outside Source • Highway Funds • Investments • Public Contracts and Purchasing 132 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND ' CHANGES IN FUND BALANCES -BUDGET AND ACTUAL BUILDINGMAINTENANCE -INTERNAL SERVICE FUND Year Ended June 30, 2008 REVENUES Charges for services Interest TOTAL REVENUES EXPENDITURES Personal services Materials and services Capital outlay Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Net change in fund balance Fund balance at beginning of year Fund balance at end of year Reconciliation to generally accepted accounting principles Capital asset, net of depreciation Compensated absences payable Net assets -ending Budget Actual Variance $ 635,001 $ 635,001 $ -- 10.741 3,840 X6,901) 645,742 638,841 (6,901 306,724 301,650 5,074 385,880 375,223 10,657 5,658 5,658 -- 5,746 -- 5,746 704.008 682,531 21,477 {58,266) (43,690) 14,576 12,000 12.000 -- (46,266) (31,690} 14,576 58,814 58,814 -- $ 12,548 27,124 $ 14,576 139,490 (25,257) $ 141.357 9T31 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -BUDGET AND ACTUAL TECHNICAL AND ENVIRONMENTAL SERVICES -INTERNAL SERVICE FUND Year Ended June 30, 2008 REVENUES Charges for services Interest Other TOTAL REVENUES EXPENDITURES Public works administration Engineering Central garage Contingency TOTAL EXPENDITURES Excess {deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) Net change in fund balance Fund balance at beginning of year Fund balance at end of year Reconclliation to generally accepted accounting principles Capital assets, net of depreciation Compensated absences payable Net assets -ending Budeet Actual Variance $ 59,500 $ 85,936 $ 26,436 15,000 21,488 6,488 156,000 98,995 (57,005) 230,500 206,419 (24,08 252,596 214,300 38,296 888,329 650,917 237,412 106,60? 91,886 14,721 151,385 -- 151,385 1,398,917 957103 441;814_ (1,168,417) {750,684) 417 733 861,000 861,000 -- (29,980) (29,980) -- 831,020 831,020 -- (337,397) 80,336 417,733 411,538 411,538 -- 74141 491,874 $ 417,733 324,112 (37,3592 $ 778,627 CITY OF VVOODBURN SCIiEDULE OF REVENUES, EXPENDITURES AND CI3ANGES IN FUND BALANCE -BUDGET AND ACTUAL SELF-INSURANCE -INTERNAL SERVICE FUND Year Ended June 30, 2008 REVENUES Interest Other TOTAL REVENUES EXPENDITURES Personal services Materials and services Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance - beginning Fund balance -ending Budget Actual Variance $ 800 $ (3,744) $ (4,244} 500.000 400,380 (99L6~0~ 500,500 396,636 (103,864) 17,291 17,291 -- 552,470 339,764 212,706 147682 -- 147,682 717,443 357,085 360,388 (21b,943) 39,581 256,524 216,943 216,943 -- $ -- $ 256,524 $ 256,524 Reconciliation to generally accepted accounting principles Net assets -ending $ 256,524 TZ9 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL CENTRAL STORE WORKING CAPITAL -INTERNAL SERVICE FUND Year Ended June 30, 2008 REVENUES Interest Other TOTAL REVENUES EXPENDITURES Materials and services Contingencies TOTAL EXPENDITURES Net change in fund balance Fund balance - beginning Fund balance -ending Budget Actual Variance $ -- $ {lo) $ {la) 16,900 _ 16,387 (513) 16,900 16.377 (523) 17,000 14,378 2,622 9,909 -- 9.909 _ 26,909 14,378 12,531 (10,009) 1,999 12,008 10,009 10,009 -- $ -- $ 12,008 $ 12,008 Reconciliation to generally accepted accounting principles Net assets -ending ~_ 12,008 87 128 crrY of woonBURN COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS Year Ended Jane 30, 2008 Central Stae Technialand Itifotmetion Worldag Self- Environmental Building Services Capital I naunace 3enrica Meintenaaoe Totals CASE FLOWS FROM OPERATING ACTIVtTIFS Receipn Gom cuatorom and uxrs S - S - S - S 84,629 S 635,171 S 719,800 Paymeatato suppliers (187,125} (15,036) (339,674) (83,257) (206,872) {831,964) Paymads to employees (243,276) (I7,291) (8]2,733) (301,650) (1,374,950) Oder 18,727 16,383 400,732 98,995 - 534,837 Net rash provided by (used in) operating eaivitles (4l 1,674} 1,347 43,767 (712,366) 126,649 (952,277) CASH FLOWS FROM NO1V-CAPITAL FINANCING ACTIVfI'IES Ttransfaa in 386,572 - - 861,000 12,000 1,259,572 Tnsskta out - - - (29,980) - (29,980) Net cash provided bytan-apical fiaanciog activities 386,572 - - 831,020 12,000 1,229,592 CASH FLOWS FROM CAPITAL AND RELATED FllVANCIIYG ACTIVITIES Acquisition of capital esaets (33,986) - - - (142,666) (176,652) CASH FLOWS FROM INVESTING ACCMTIF.S Interest (1,356) (10) (3,744) 21,488 3,840 20,218 Net inaeaae (decrpae) in cash and cash equivalents (60,4M) 1,337 40,023 140,142 (177) 120,881 Csth and ash equivalaus - beginning of year 64,470 (2,628) 21 6,591 413,Q29 79,306 770,768 Caehendcnhequivslenb-end of year S 4,026 S (1,291) S 256,614 ~ S 553,171 ~ S 79,129 S ~ 891,649 Resbaelliatin of operatlng income (Ims) to net cash provided by (mad In) operating actMtia Opeeting income (bas) A~jastmeats to reconcile operating income (loss) to net cash provided by (used in) apenting activities Aepteciat3ar Other {Inergno) decrease in assets Rtccivabla Doe from other firndt Prepaid items Inventories Increase (decrease) in lisbilifip Accounts payable and secured itarrs Duc to oDrer funds Caorpeaseted absences payable Net ash provided by (used in) opeating activities S (472,737) S (14,378) S (357,055) S (855,493) S 89,155 S (1,610,508) 23,713 - - 16,535 5,664 47,9E2 18,194 16,367 40D,380 98,995 - 534,356 133 (4) 352 (1,307) 170 {656) - - (19,687) - ([9,687) - (1,400) - - (1,400) - {653) - - - (653) (1,056) 1,395 90 6,D26 6,847 13,302 18,874 - - 74,774 24,496 118,!44 805 - - (34,209) 317 (33,087) S (411,674) 4 1,347 S 43,767 S (7[2,366) $ 126,649 S (952,277) ~6 clT~r of wooDBURN COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS INTERNAL SERVICE FUNDS Year Ended June 30, 2008 OPERATING REVENUES Charges for services Rents Total operating revenues OPERATINIG EXPENSES Personal services Material and services Depreciation Total operating expenses Central Store Technical and Information Worlring Self- Environmental Building Services Capital Insurance Services .Maintenance Totals $ -- $ - S - $ 85,936 S -- $ 85,93b - 635.001 635,00] _ 85.936 635.001 720.937 244,081 - 17,291 778,524 301,967 1,341,863 204,943 14,378 339,764 144,370 238,215 941,670 23.713 18,535 5.664 47,912 472,737 14,378 357.055 941.429 545.846 2.331.445 Operating income (Ioas) (472.7372 14 378 357 055 (855.493 89,155 (1,610,508) NONOPERATIlVG REVEN[JES (EXPENSES) Interest (1,356) (10) (3,744) 21,488 3,840 20,218 Other 18.594 16 3 7 400,380 98.995 - 534,356 Total nonoperating revenues (expenses) 17,238 16,377 396,636 120,483 3,840 554,574 Income (loss) before operating transfers (455,4991 1,999 39.581 (735.00} 92.995 (1.055,934) OPERATING TRANSFERS Transfers in 398,504 -- -- 861,000 12,000 1,271,504 Transfers out - - (29,980} (29.9801 Total operating transfers 398.504 -- 831.020 12,000 1.241.524 Change in nel assets (56,995) 1,999 39,581 96,010 104,995 185,590 Net assets -beginning of year 114,920 10.009 216,943 682,617 36,362 1.060.851 Net assets -end of year ~ 57,925 $ 12.008 256 524 $ 778,627 $ 141,357 $ 1,246,441 $~G6 CITY OF WOODBURN COMBINING STATEMENT OF NET ASSETS INTERNAL SERVICE FUNDS June 30, 2008 Central Store Technical and Information Working Self- Environmental Building ASSETS Services Capital I nsurance Services M aintenance Totals Current assets Cash and investments $ 4,026 $ (1,291) $ 256,614 $ 553,171 $ 79,129 $ 891,649 Receivables -- -- -- 2,960 - 2,960 Due from other fiords -- -- -- 19,687 - 19,687 Prepaid items -- 1,400 -- -- - 1,400 Inventories -- 11.78 -- - 1,718 Totat current assets 4,026 11,827 256,614 575,818 79,129 927,414 Capital assets, net of depreciation 86,775 -- - 324,112 139,490 550,377 TOTAL ASSETS 90.801 11.82? 256.614 899.930 218.b19 1,477.791 Current liabilities Accounts payable and accrued items 1,130 (181) 90 7,170 27,509 35,718 Dve to other fiords 18,874 -- -- 74,774 24,496 118,144 Customer deposits -- -- -- 2,000 -- 2,000 Compensated absences payable ]2,872 -- 37.359 25257 75.488 TOTAL LIABILTI7ES 32.876 (181) 90 121.303 77.262 231.350 NET ASSETS Invested in capital assets, net of related debt 86,775 -- - 324,1 I2 139,490 550,377 Unrestricted (28.850) 12.008 256.524 454.515 1.867 696,064 TOTAL IVET ASSETS $ 57,925 12 008 256 524 $ 778,627 ~ 141ti357 $ 1,246,441 $~4 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL WASTEWATER SYSTEM DEVELOPMENT -ENTERPRISE FUND Year Ended June 30, 2008 REVENUES System development charges Interest Budget Actual Variance $ 300,000 $ 523,814 $ 223,814 25,000 32,903 7,903 TOTAL REVENUES EXPENDTI'LTRES Materials and services Capital outlay Debt service Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance - beginning 325,000 556L717 231,717 10,000 -- 10,000 50,000 -- 50,000 589,710 589,710 -- 83,061 -- 83,061 73 2,771 5 8 9,710 143 , 061 (407,771} (32,993) 374,778 775,061 775,061 - Fund balance -ending ~ $ 367,290 $ 742,068 $ 374,778 Reconciliation to generally accepted accounting principles Net assets -ending $ 742,068 ~`3 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL WASTEWATER CAPITAL IMPROVEMENT -ENTERPRISE FUND Year Ended June 30, 2008 REVENUES Interest Other TOTAL REVENUES EXPENDITURES Debt service Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance - beginning Fund balance -ending Bud~_ Actual Variance $ 3,000 $ 5,223 $ 2,223 14.754 72,962 58,208 17.754 78,185 60,431 29,102 29,102 -- 52,049 -- 62,049 91,151 29,102 62,049 (73,397) 49,083 122,480 73.397 73,311 (86? $ -- $ 122,394 $ 122,394 Reconciliation to generally accepted accounting principles Net assets -ending $ 122,394 ~~2 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL WATER SYSTEM DEVELOPMENT -ENTERPRISE FTJND Year Ended June 30, 2008 REVENUES System development charges Interest Bud eg_t ~ Actual Variance $ 250,000 $ 352,545 $ 102,545 50,000 41,260 (8,7401 TOTAL REVENUES EXPENDITURES Materials and services Capital outlay Debt service contingency TOTAL EXPENDITURES Net change in fund balance Fund balance - beginning Fund balance - ending 300,000 393,805 93,805 41,400 -- 41,400 311,250 32,750 278,500 404,319 404,319 -- 381,198 -- 381,198 1,138,167 437,069 701,098 (838,167) (43,264) 794,903 1 092,1 SO 1,092.1 SO -- $ 253,983 $ i „048886 $ 794,903 Reconciliation to geaerally accepted accounting principles Net assets -ending $ 1,048,886 80 121 CITY OF WOODBURN COMBINING STATEMENT OF CASH FLOWS OTHER ENTERPRISE FUNDS Year Ended June 30, 2008 Water Wastewater Wastewater System Capital System Development Improvement Development Totals CASH FLOWS FROM OPERATING ACTMTIES Cash paid to suppliers $ {32,750) $ - $ - $ (32,750) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital contributions 354,304 73,081 525,072 952,457 Principal paid on long-term obligations (185,233) (29,102) {363,854) (578,189) Interest paid on long-teem obligations (219,086) - (225,856) (444,942) Net cash provided by (used in) capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Interest (50,015) 43,979 (64,638) (70,674} 41,260 5,223 32,903 79,386 Net increase (decrease) in cash and cash equivalents Cash and rash equivalents - beginning of year Cash and cash equivalents -end of year (41,505) 49,202 (31,735} (24,038) 1,090,391 73,192 773,803 1,937,386 $ 1,048,886 $ 122,394 $ 742,068 $ 1,913,348 79 120 CITY OF WUODBURN COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS OTHER ENTERPRISE FUNDS Year Ended June 30, 2008 Water Wastewater Wastewater System Capital System Development Improvement _ pevelopment Totals OPERATING EXPENSES Material and services $ 32.750 ~ -- $ -- $ 32.750 Operating (loss) (32.750) (32,7501 NONOPERATIlYG REVENUES (EXPENSES) Interest $ 41,260 $ 5,223 $ 32,903 $ 79,386 Other -- 72,962 -- 72,962 Interest (219.086) 129.1021 (22S.8S6) (474,044) Total nonoperating revenues (expenses) TRANSFERS AND CONTRIBUTIONS Capital contnbutions Transfers out Total transfers and contributions Change in net assets Net assets -beginning of year Net assets -end of year {,177.826) 49.083 (192.953) (321.696) 352,545 -- 523,814 876,359 (185.233) (363.854) (549.087) 167.312 -- 159.960 327.272 (43,264} 49,083 (32,993) (27,174) 1,092,150 73,311 775,061 1,940.522 $ 1.048.886 $ 122.394 $ 742.068 $ 1.913.348 , 78 119 CITY of woonBURN COMBINING STATEMENT OF NET ASSETS OTHER ENTERPRISE FUNDS June 30, 2008 ASSETS Current assets Cash and investments NET ASSETS Restricted for capital projects Unrestricted TOTAL NET ASSETS Water Wastewater Wastewater System Capital System Development Improvement Development Totals ~ 1,048,886 $ 122,394 $ 742,06$ $ 1,913,348 1,048,886 -- 742,068 1,790,954 -- 122,394 -- 122,394 $ 1.048,886 $ 122,394 $ 742,068 $ 1,913,348 118 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL WASTEWATER TREATMENT PLANT CONSTRUCTION ENTERPRISE FUND (A MAJOR FUND) Year Ended June 30, 2008 REVENUES Charges for services Interest Other Budget Actual Variance $ 1,904,539 $ 1,790,590 $ (113,949) 30,000 17,452 (12,548) - 7,828 7,828 TOTAL REVENUES EXPENDITURES Design engineering Construction engineering Construction Sewer Debt service Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Proceeds from interfund loan Net change in fund balance Fund balance - beginning 1.934,539 1,815,870 (118,669? 568,000 423,990 144,010 23,951 20,935 3,016 440,500 3,862 436,638 8,780 17,560 (8,780) 1,769,131 1,769,131 -- 136,718 -- 136,718 2,947,080 2,235,478 711,602 (1,012,541) (419,608) (592,933) 750,000 -- (750,000) (262,541) (419,608} (157,067) 1,008,251 776,251 (232,000) Fund balance -ending ~ 745,710 $ 356,643 $ (389,067) Reconciliation to generally accepted accounting principles Net assets -ending $ 3 56, 643 T ~7 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL WASTEWATER TREATMENT PLANT -ENTERPRISE FUND (A MAJOR FUND) Year Ended June 30, 2008 REVENUES Charges for services Interest Other Bud e~ Actual Variance $ 2,221,321 $ 2,172,956 $ (48,365) 10,000 18,021 8,021 26,000 11,576 (14,424) TOTAL REVENUES EXPENDITURES Wastewater treatment plant operations Sewer Line maintenance Sewer administration Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers out Net change in fund balance Fund balance - beginning Fund balance -ending 2,257,321 2,202,553 (54,768) 1,634,301 1,443,453 190,848 272,665 217,076 55,589 65,311 61,430 3,881 128,261 -- 128,261 2,100,538 1,721,959 378,579 156,783 480,594 323,811 _ (476.077) (476,077, -- (319,294) 4,517 323,811 398,643 398.b43 -- $ 79,349 403,160 ~ 323,811 Reconciliation to generally accepted accounting principles Inventories Capital assets, net Accrued interest payable Compensated absences payable Long-term obligations Net assets -ending 84,197 40,158,953 (i 61,947) (36,314) (22,425,656) $ 18,022,393 1166 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL WATER WELL CONSTRUCTION - ENTERPRISE FUND (A MAJOR FUND) Year Ended June 34, 2408 REVENUES Charges for services Interest Other TOTAL REVENUES EXPENDITURES Design engineering Construction engineering Right-of--way Construction Debt service Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance - beginning Budget Actual Variance $ 1,640,801 $ 1,606,403 $ (34,398) 150,000 170,993 20,993 1,000 -- (1,000) 1,791,801 1,777,396 (14,405) 32,500 12,808 19,692 46,250 12,933 33,317 2,500 -- 2,500 761,900 126,322 635,578 1,000,878 750,878 250,000 2,921,505 -- 2,921.505 4,765,533 902,941 3.862,592 (2,973,732} 874,455 3,848,187 3,727,732 3,959.732 232,000 Fund balance -ending $ 754000 $ 4,834,187 $ 4,080,187 Reconciliation to generally accepted accounting principles Net assets -ending ~ 4,834,187 74 115 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL WATER -ENTERPRISE FUND (A MAJOR FUND} Year Ended June 30, 2008 Budeet Actual Variance REVENUES Charges for services Interest Other $ 1,768,687 $ 1,716,191 $ (52,496) 30,000 32,287 2,287 59,200 53,296 (5,904) TOTAL REVENUES EXPENDITURES Water supply Meter reading Water administration Contingency TOTAL EXPENDITURES Excess {deficiency} of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) Net change in fund balance Fund balance - beginning Ftuid balance -ending 1,857,887 1s801,774 (56,113) 1,272,801 1,210,450 62,351 269,658 250,598 19,060 64,997 60,999 3,998 557,835 - 557,835 2,165,291 1,522,047 643,244 (307.404) 279.727 587,131 70,000 70,000 - (370 741) (370,741) -- (300,741) (300,741) -- (608,145) (21,014) 587,131 659,063 661,000 1937 $ 50,918 639,986 $ 589,068 Reconciliation to generally accepted accounting principles Inventories 133,3 65 Capital assets, net 23,824,124 Accrued interest payable (360 944) Compensated absences payable (38,531) Long-term obligations (14,708,808) Net assets -ending $ 9,489,192 73 114 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL POLICE CONSTRUCTION -CAPITAL PROJECTS FUND Year Ended June 30, 2008 REVENUES Intergovernmental interest TOTAL REVENUES EXPENDITURES Material and services Capital outlay TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year Budget Actual Variance $ -- $ 74,816 $ 74,81b 2.000 24.714 22,714 2.000 99,530 97,530 21,534 5,441 16,093 598.540 111,530 487,010 620,074 116,971 503 ,103 (b18,074) (17,441) 600,633 618,074 618,074 -- Fund balance at end of year $ -- $ 600,633 $ 600,633 72 113 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL EQUIPMENT REPLACEMENT -CAPITAL PROJECTS FUND Year Ended Jane 30, 2008 REVENUES Intergovernmental Interest Bud eft Actual Variance $ 49,500 $ 812 $ (48,688) 10,000 12,116 2,116 TOTAL REVENUES EXPENDITURES Capital outlay Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Net change in fund balance Fund balance at beginning of year Fund balance at end of year 59,500 12,928 (46,572) 492,560 179,798 312,762 (433,060) (166,870) 266,190 194,000 194,000 -- (239,060) 27,130 266,190 252,185 252L185 __ $ 13.125 $ 279,315 $ 266, ] 90 71 112 CITY of woonBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL GENERAL FUND CAPITAL IMPROVEMENT -CAPITAL PROJECTS FUND Year Ended June 30, 2008 REVENUES Intergovernmental Interest other Budget Actual Variance $ 240,000 $ 8,980 $ (231,020) -- 17,812 17,812 12,500 -- {12,500) TOTAL REVENUES EXPENDTTURES Capital outlay Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES} Transfers in Net change in fund balance Fund balance at beginning of year Fund balance at end of year 252,500 26,792 X25,708) 988,566 397,305 591,261 149,763 -- 149,763 1,138,329 397,305 741,024 (885,829) (370,513) 490,866 490,866 (394,963) 120,353 426,963 426,963 515,316 515,316 $ 32,000 $ 547,316 $ 515,316 70 111 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL ECONOMIC DEVELOPMENT REVOLVING LOAN -CAPITAL PROJECTS FUND Year Ended June 30, 2008 REVENUES Interest EXPENDITURES Material and services Debt service Contingency Budget Actual Variance $ 7,000 $ 7,898 $ 898 s,00o -- s,ooo 38,398 38,398 -- 171,004 -- 171,004_ TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year Fund balance at end of year _ 214,402 38,398 176,004 (207,402) (30,500) 176,902 207,402 207,700 298 $ -- $ 177,200 $ 177,200 69 110 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL PUBLIC WORKS FACILITY CONSTRUCTION -CAPITAL PROJECTS FUND Year Ended June 30, 2008 REVENUES Interest EXPENDITURES Capital outlay Contingency Bud eget _ Actual Variance $ 800 $ 1,001 $ 201 21,956 3,689 18,267 5.000 -- 5,000 TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year Fund balance at end of year 26.956 , 3,689 23,267 (26,156) (2,688) 23,468 26,156 26,215 59 $ -- $ 23,527 $ 23,527 ~09 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL STORM WATER SYSTEM DEVELOPMENT -CAPITAL PROJECTS FUND Year Ended June 30, 2008 REVENUES System development charges Interest Budget Actual Variance $ 50,000 $ 54,313 $ 4,313 35,000 30,713 (4,287} TOTAL REVENUES EXPENDITURES Material and services Capital outlay Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year Fund balance at end of year 85,000 85,026 26 87,000 10,427 76,573 592,269 201,793 390,476 160,796 -- 160,796 840 065 212,220 627,845 (755,065) (127,194} 627,871 833,289 833,289 -- $ 78,224 $ 706,095 $ 627,871 67 108 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL PARKS CAPITAL IMPROVEMENT -CAPITAL PROJECTS FUND Year Ended June 30, 2008 REVENUES System development charges Interest TOTAL REVENUES EXPENDITURES Contingency Budget Actual Variance $ 80,000 $ 268,570 $ 188,570 35,000 35,031 31 115,000 303,b01 188,601 595,125 -- 595,125 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers out Net change in fund balance Fund balance at beginning of year Fund balance at end of yeaz (480,125) 303,601 783,726 (325,000) (325,0001 -- (805,125) (21,399) 783,726 805,125 805,125 -- $ -- $ 783,726 $ 783,726 66 107 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL STREET/STORM CAPITAL IMPROVEMENT -CAPITAL PROJECTS FUND Year Ended June 30, 2008 REVENUES Franchise fees Interest Other Bud eg t _ Actual Variance $ 1,263,000 $ 374,146 $ (888,854) 30,000 20,746 (9,254} 1,700,000 -- {1,700,000) TOTAL REVENUES EXPENDITURES Matezial and services Capital outlay Contingency TOTAL EXPENDITURES Net change in fiord balance Fund balance at beginning of year Fund balance at end of year 2,993,000 394,892 (2,598,108) 790,040 123,330 666,710 2,737,976 608,614 2,129,362 319,648 -- 319,648 3,847,664 731,944 3,i 15,720 (854,664} (337,052) 517,612 854,664 854,664 -- $ -- $ 517,612 $ 517,612 65 106 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL SPECIAL ASSESSMENT -CAPITAL PROJECTS FUND Year Ended June 30, 2008 REVENUES Interest Other Budget Actual Variance $ 5,000 $ 15,636 $ 10,636 -- 180,209 180,209 TOTAL REVENUES EXPENDITURES Material and services Capita] outlay Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues aver expenditures OTHER FINANCING SOURCES (USES) Proceeds from long-term obligations Net change in fund balance Fund balance at beginning of year Fund balance at end of year 5,000 195,845 190,845 11,000 8,907 2,093 206,054 34,096 171,958 384,491 -- 384,491 601,545 431003 558,542 (596,545) 152,842 749,387 250,000 -- (250,000) (346,545) 152,842 499,387 346,545 346,545 -- $ -- $ 499,387 $ 499,387 64 105 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL URBAN RENEWAL DEBT SERVICE -DEBT SERVICE FUND Year Ended June 30, 2008 REVENUES Property taxes Interest Bud eP~. Actual Variance $ 493,000 $ 498,755 $ 5,755 55,000 96,226 41,226 TOTAL REVENUES EXPENDITURES Debt service Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year Fund balance at end of year 548,000 594,981 46,981 1,999,500 227,732 1,771,768 34, l 95 -- 34,195 2,033,695 227,732 1,805,963 (1,485,695) 367,249 1,852,944 1,827,695 2L080,548 252,853 $ 342,000 $ 2,447,797 $ 2,105,797 63 104 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL BANCROFT BOND REDEMPTION -DEBT SERVICE FUND Year Ended June 30, 2008 REVENUES Interest EXPENDITURES Contingency Budget Actual Variance $ 300 $ 6,300 Net change in fund balance Fund balance at beginuning of year Fund balance at end of year 300 $ -- 6,300 {6,000) 300 6,300 6,000 6,101 101 $ -- $ 6,401 $ 6,401 62 103 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL BONDED DEBT -DEBT SERVICE FUND Year Ended June 30, 2008 REVENUES Property taxes Interest Budget Actual Variance $ 665,000 $ b48,925 $ (16,075) 1,000 14,582 13,582 TOTAL REVENUES EXPENDTTURES Personal services Debt service Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year Fund balance at end of yeaz 666,000 663,507 (2,493) -- 920 (920) 665,000 664,906 94 98,599 -- 98,599 763,599 665,826 97,773 (97,599} (2,319) 95,280 97,599 _ 97,599 -- $ -- $ 95,280 $ 95,280 61 102 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL MUSEUM ENDOWMENT -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Interest EXPENDITURES Material and services Budget Actual Variance $ 500 $ 277 $ (223) 2,900 -- 2,900 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers out Net change in fund balance Fund balance at beginning of year Fund balance at end of year (2,400) 277 2,677 (8,000) (8,000) -- (10,400) (7,723) 2,677 10,400 10,409 9 $ -- $ 2,686 $ 2,686 60 101 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FiJND BALANCE -BUDGET AND ACTUAL LIBRARY ENDOWMENT -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Interest EXPENDITURES Contingency Budget Actual Variance $ 971 $ 1,031 $ b0 25.133 -- 25,133 Net change in fund balance Fund balance at beginning of year Fund balance at end of year (24,162) 1,03 I 25,193 24,162 24,162 -- $ -- $ 25,193 $ 25,193 ~I~O CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL BUILDING -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Permits and fees Interest Other Bud eg t _ Actual Variance $ 281,515 $ 244,205 $ (37,310) l 0,500 15,741 5,241 4,000 5,888 1,888 TOTAL REVENUES EXPENDITURES Personal services Material and services Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers out Net change in fund balance Fund balance at beginning of year Fund balance at end of year 296,015 265,834 {30,181) 308,558 281,457 27,101 41,559 26,825 14,734 258,456 -- 258,456 608 573 308,282 300.291 (312,558) (42,448) 270,110 (8,665) (8,665) -- (321,223) (51,1]3) 270,1]0 361,653 361,653 -- $ 40,430 $ 310,540 $ 270,110 S9t~ CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CAANGES IN FUND BALANCE -BUDGET AND ACTUAL CITY GAS TAX -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Intergovernmental Interest Budget Actual Variance $ 129,800 $ 137,119 $ 7,319 7,000 14,343 7,343 TOTAL REVENUES EXPENDITURES Material and services Capital outlay Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year Fund balance at end of year 136, 800 151,462 14,662_ 7,000 -- 7,000 362,502 8,000 354,502 45,250 -- 45,250 414,752 8,000 406,752 (277,952) 143,462 421,414 277,952 277,952 -- $ -- $ 421,414 $ 421,414 57 98 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL CABLE FRANCHISE MANAGEMENT -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Franchise fees Interest Other Budget Actual Variance $ 17,000 $ 20,536 $ 3,536 -- 228 228 4,000 -- (4,000) TOTAL REVENUES EXPENDITURES Material and services Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Net change in fund balance Fund balance at beginning of year Fund balance at end of year 21,000 20,764 (236) 20,500 17,375 3,125 8,189 -- 8,189 28,689 17,375 11,314 (7,689) 3,389 11,078 2,ooa _2,000 -- (5,689) 5,389 11,078 5,689 5,689 -- $ -- $ 11,078 $ 11,078 S6 97 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL FEDERAL PROGRAMS -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Intergovernmental Interest Bud eg_ t Actual Variance $ 64,051 $ b4,384 $ 333 200 155 (45) TOTAL REVENUES EXPENDITURES Personal services Material and services Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES {USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) Net change in fund balance Fund balance at beginning of year Fund balance at end of year 64,251 64,539 288 80,777 69,924 10,853 11,087 8,861 2,226 1,010 -- 1,010 92,874 78,785 14,089 (28,623) (14,246) 14,377 28,259 28,259 -- (2,224) (2,224) -- 26,035 26,035 -- (2,588) 11,789 14,377 6,868 (9,581) (16,449) $ 4,280 $ 2,208 $ (2,072) 55 96 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL HOUSING REHABILITATION -SPECIAL REVENUE FUND Year Ended 3une 30, 2008 REVENUES Interest Facility rentals Other Budget Actual Variance $ 30,000 $ 28,544 $ (1,456) 7,800 7,800 -- 60,000 31,955 (28,045) TOTAL REVENUES EXPENDITURES Personal services Material and services Capital outlay Contingency TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year Fund balance at end of year 97,800 68,299 (29,501)_ 10,047 9,974 73 100 -- 100 150,000 130,745 19,255 684,658 684,658 844,805 140,719 704,086 {747,005) (72,420) 674,585 747,008 747,008 -- $ -- $ 674,888 $ 674,888 595 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL STATE REVENUE SHARING -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Intergovernmental Interest Budget Actual Variance $ 190,000 $ 223,136 $ 33,136 5,000 10,252 5,252 TOTAL REVENUES EXPENDITURES Material and services Capital outlay Debt service Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers out Net change in fund balance Fund balance at beginning of year Fund balance at end of year 195,000 233,388 38,388 9,000 -- 9,000 302,300 87,901 214,399 47,043 47,043 -- 93,272 -- 93,272 451,615 134 944 316,671 (256,61 S) 98,444 X20 000) (20,000} 355,059 (276,615} 78,444 355,059 276,61 S 276,615 -- $ -- $ 355,089 $ 355y059 5~4 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND ' CHANGES IN FUND BALANCE -BUDGET AND ACTUAL WEED AND SEED -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Federal grants Interest Budeet Actual Variance $ 79,139 $ -- $ {79,139) -- ~320~ (320) TOTAL REVENUES EXPENDITURES Personal services Material and services Capital outlay TOTAL EXPENDITURES Net change in fund balance Fund balance at beginning of year 79,139 (320} (79,459) 66,589 52,202 14,387 9,550 2,675 6,875 3.000 -- 3,000 79,139 54,877 24,262 -- {55,197) (55,197) Fund balance at end of year $ -- $ (55,197) $ (55,197) 52 93 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL INVESTIGATION AND SEIZURE -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Federal grants Interest Budget Actual Variance $ 2,000 $ 2,000 $ -- 100 199 99 TOTAL REVENUES EXPENDITURES Material and services Net change in fund balance Fund balance at beginning of year Fund balance at end of year 2,100 2,199 99 7,000 5.000 2,000 (4,900) (2,801) 2,099 4,900 4,962 _ 62 $ -- $ 2,161 ~ 2,161 592 CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL TRANSIT SYSTEM -SPECIAL REVENUE FUND Year Ended June 30, 2008 REVENUES Property taxes Intergovernmental Interest Other Bud eget Actual Variance $ 148,000 $ 144,586 $ (3,414) 143,000 144,599 1,599 500 5,248 4,748 29,000 34,274 5,274 TOTAL REVENUES EXPENDITURES City transit system Dial-a-ride Contingency TOTAL EXPENDITURES Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) Net change in fund balance Fund balance at beginning of year Fund balance at end of year 320,500 328,707 8,207 148,001 148,752 (751) 213,284 184,426 28,858 99,287 -- 99,287 460,572 333,178 127,394 (140,072) (4,471) 135,601 27,507 27,507 -- (13,640) (13,640) -- 13,867 13,867 -- (126,205) 9,396 135,601 140,805 140,805 - $ 14,600 $ 150,201 $ 135,601 g~ CITY OF WOODBURN SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL GENERAL OPERATING RESERVE -SPECIAL REVENUE FUND Yeax Ended June 30, 2008 REVENUES Interest EXPENDITURES Contingency Net change in fund balance Fund balance at beginning of year Bud eg_t_ Actual Variance $ 5,000 $ 1,259 $ (3,741) 34,487 -- 34,487 (29,487) 1,259 30,746 29,487 29.487 -- Fund balance at end of year $ -- $ 30,746 $ 30,746 90 Public Economic General Works Development Fuad Facility Revolving Capital Equipment Police Construction Loan Imnrovemeat Replacement Construction Totals $ - $ - $ - $ - $ - $ 3 2 2 , 8 8 3 - - - - - 374,146 - - 8,980 812 74,816 84,608 1,001 7,898 17,812 12,116 24,714 165,667 180.204 1,W1 7,898 26,792 12,928 99.530 1.127,513 - - - - 5,441 14,348 - - - - - 133,757 - 38,398 - - - 38,398 3.689 397,305 179.798 111.530 1.536.825 3.689 38,398 397.305 174.798 116.971 1.723.328 !2,688) (30.500) (370.5131 (166.870) (17.441) (595.8157 - - 490,866 194,000 - b84,866 - - - (325,000) - 490.866 194.000 359.866 (2,688) (34,500) 120,353 27,130 (17,441) (235,949) 26.215 207,700 426,963 252.185 618.074 4,370,760 $ 23,527 $ 177,200 $ 547.316 $ 279,315 $ 600.633 $ 4,134,811 ~a CITY OF WOODBURN COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES CAPITAL PROJECTS FUNDS Year Ended June 30, 2408 REVENUES System development charges Franchise foes Intergovernmental Interest Other TOTAL RIr~/h'NUES EXPENDITURES General government Highways and streets Debt service Capital outlay TOTAL EXPENDITURES Storm Street/Storrn Parks Water Special Capital Capital System Assessment Improvement Improvement Development $ - $ - $ 268,570 $ 54,313 - 374,146 - - 15,636 20,746 35,031 30,713 180.209 195.845 394.892 303.601 85.026 8,907 - - - - 123,330 - 10,427 34.096 608.614 201.793 43.003 731.944 212.220 Excess (deficiency) of revenues over expenditures 152.842 (337.052) 303.601 (127,194) OTHER RINANCING SOURCES (USES) Transfers in - - - - Transfers out (32$.000) TOTAL OTHER FINANCING SOURCES (USES) - (325.0001 - Net change in fund balances 152,842 (337,052) (21,399) (127,194) Fund balance at beginning of year 3461545 854.664 805.125 833.289 Fund balance at end of year $ 499.3,87 $ 517.612 $ 783.726 $ 706,095 Public Econonuc General Works Development Fund Facility Revolving Capital Equipment Police Construction Loan Improvem~t Replacement Construction Totals $ 23,527 $ 177,200 $ 588,319 $ 279,315 $ 601,190 $ 4,176,905 510.465 $ 23.527 $ 177.200 $ 588319 $ 279.315 $ 601.190 $ 4,687.370 $ - $ -- $ 36,414 $ -- $ 557 $ 42,703 -- 4,589 -- -- 9,368 -- -- 500,488 -- -- 41,003 -- 557 552,559 23.527 177.200 547.31 b 279.315 600.633 4.134,811 ~ 23,527 $ 177,200 $ 58$.319 $ 279.315 $_ _ 601,190 ~, 4.687,370 ~~ CITY OF WOODBURN COMBINING BALANCE SHEET CAPITAL PROJECTS FUNDS June 30, 2008 Cash and inveshnents Receivables TOTAL ASSETS LI~~I Accounts payable and accrued items Advances from other ftmds Deferred revenue TOTAL LIABILITIES FUND BALANCES Unreserved TOTAL LIABILITIES AND FiJND BALANCES Storm StreetlStorm Parlo Water Special Capital Capital System Assessment Improvement Improvement Development $ 501,685 $ 515,4G8 $ 783,726 $ 706,475 500.488 9.977 $ 1,002,173 $ 525.445 $ 783,726 $ 70b,475 $ 2,298 $ 3,434 $ -- $ -- -- 4,399 -- 380 500.48 8 502,786 7,833 - 380 444.387 517,612 783.726 706,095 $ 1.002,173 $ 525,445 $ 783.726, ~ 706,475 ~~ CITY OF WOODBURN COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES DEBT SERVICE FUNDS Year Ended June 30, 2008 REVENUES Property taxes Interest TOTAL REVENiJES EXPENDITURES General government Debt service TOTAL E3G'ENDTTURES Net change in fund balances Fund balance at beginning of year Fund balance at end of year Urban Bancroi3 Renewal Bonded Bond Debt Debt Redemption Service Totals $ 648,925 $ - $ 498,755 $ 1,147,680 14.582 300 96,226 111.108 663,507 300 594.981 1.258,788 920 - - 920 664.906 227.73 892 638 6b5.826 - 227,732 893.558 (2,319) 300 367,249 365,230 97.599 6.101 2.080.548 2.184,248 $ 95.280 $ 6.401 $ 2.447.797 $ 2,549.478 44 cITY of woovsvRN COMBINING BALANCE SHEET DEBT SERVICE FUNDS June 30, 2008 Cash and investments Receivables TOTAL ASSETS LIABILITIES Deferred revenue Matured coupons payable TOTAL LIABILITIES FUND BALANCES Reserved for debt service TOTAL LIABILITIES AND FUND BALANCES Urban Bancroft Renewal Bonded Bond Debt Debt Redemption Service Totals $ 84,993 $ 7,334 $ 2,440,236 $ 2,532,563 38.955 28.436 67.391 $ 123,448 $ 7.334 $ 2.468,672 $ 2,599, 54 $ 28,668 $ -- $ 20,875 $ 49,543 933 933 28,668 933 20,875 50,476 95.280 6.401 2.447.797 2.549,478 $ 123.948 $ 7,334 $ 2.468.672 $ 2599,954 43 84 Cable Housing Federal Franchise City Library Museum Rehabilitation Programs Manasement Gas Tax Building-, Endowmem _ Endowment Totals $ - $ - $ - $ - $ - $ - $ - $ 144,586 - - 20,536 - - - - 20,536 - - - - 244,205 - - 244,205 - 64,384 - 137,119 - - - 571,238 28,544 1SS 228 14,343 15,741 1,031 277 76,957 39.755 - 5.888 79.917 68.299 64,539 20.764 151,462 265.834 1.031 X77 1.137,439 9,974 78,785 17,375 - 308,282 - - 802,471 - - - - - - - s,ooa - - - - - - - 47,043 130.745 8.000 226,646 140.719 78,785 17375 8.000 308,282 1,081.160 (?2,420) (14,246) 3,389 143.462 (42,448) 1,031 277 56.279 - 28,259 2,000 - - - - 57,76b (2,224) (8,665} - 18.00 (82.829) - 26,035 2.000 - '" ~.~5s) - (8,OOC) 5,2? (72,420) 11,789 5,389 143,462 (51,113) 1,031 (7,723) 61,516 747,005 (9,581) 5,689 277,452 361,653 24,162 10,409 1,869.158 $ 674,585 $ 2.208 $ 11,078 $ 421,414 $ 310.540 $ 25.193 $ 2.686 $ 1.930.674 $~ CITY OF WOODBURN COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES SPECIAL REVENUE FUNDS Year Ended June 30, 2008 REVENUES Property taxes Franchise fees Permits and fees Intergovernmental Interest Other TOTAL REVENUES EXPENDITiJRES General government Public safety Debt service Capital outlay TOTAL EXPENDITURES General Investigation State Operating Transit and Weed and Revenue ' Reserve Svstem Seizure Seed Sharing $ - $ 144,586 $ - S - $ - - 144,599 2,000 - 223,136 1,259 5,248 199 (320) 10,252 34.274 1,259 328.707 2.199 (3201 ~ 233 388 - 333,178 - 54,877 - - - 5,000 - - - - - - 47,043 - 87,901 333,178 5,000 54,877 134,944 Excess (deficiency) of revenues over expenditures 1.259 {4,471) {2.801 {55,197) 98.444 OTFIER FINANCING SOURCES (USES) Transfers in - 27,507 - - - Transfers out (13.640) {20.000) TOTAL OTHER FINANCING SOURCES (USES) - 13,867 {20,000) Net change is fund balances 1,259 9,396 (2,801) (55,197) 78,444 Fund balance at beginning of year 29,487 140,805 4.962 276,615 Fund balance at end of year $ 30.746 $ 150.201 $ 2.161 $ (55.197) $ 355.059 $~ Cable Housing Federal Francluse City Iabrary Museum Rehabilitation Proerams Management Gas Tax Buildine Endowment Endowment Totals $ 674,599 $ 10,878 $ 6,677 $ 412,580 $ 362,052 $ 25,193 $ 2,686 $ 1,950,829 534,716 - 4,401 8,834 - -- -- 611,199 7.333 7.333 S 1209.315 $ 18211 S 11.078 $ 421.414 ~ 362.052 25 193 $ 2.686 2 5 3 $ 14 $ 123 $ - $ -- $ 31,175 $ -- $ -- $ 43,428 534,716 -- -- -- -- -- - 541,173 -- IS 880 - -- 20.337 - 54.086 534,730 16,003 - - 51,512 - -- 638,687 674.585 2.208 11.078 421.414 310.540 25.193 2.686 1,930.674 $ 1.209.315 $ 18,211 $ 11.078 421 414 $ 362.052 $ 25.193 $ 2,686 ~ 2,569.361 40 81