Document Woodburn_doc_164e48fc53

City of Woodburn, Oregon and Woodburn Urban Renewal Agency Adopted Budget for FY 2023-24 New Development Projects Commercial Housing ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 1 City of Woodburn Adopted Fiscal Year 2023-24 Budget Table of Contents Introduction GFOA Distinguished Budget Presentation Award Budget Committee Members Overview Budget Message Estimated Ending Fund Balances 17 Summary of Revenue and Expenditures – All Funds 18 Full-time Equivalent (FTE) Summary by Supervising Group 20 Property Tax Analysis 21 Major Taxpayers 22 Reader’s Guide 23 Fund Structure 24 About Woodburn 25 City Statistics – Location Demographics 25 City Statistics – Services 26 Budgeting in Oregon 28 Budgeting in the City of Woodburn 29 City of Woodburn Budget Calendar 30 Budget Assumptions 31 Council Goals 32 Functional Organization Chart 33 General Services 35 Summary of Revenues and Expenditures – General Fund 001 36 Summary of General Fund Expenditures by Department 37 General Fund Revenue Sources and Other Discussion 38 General Fund – Revenue Detail 39 General Fund – Expenditures by Department 43 Administration Department 43 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 2 Council & Mayor 44 City Administrator 46 City Attorney 48 Finance 50 City Recorder 52 Human Resources 54 Economic Development 56 Police 60 Community Services Department 65 Library 66 Museum 68 Aquatics 70 Recreation Administration 72 Parks and Facilities Maintenance 74 Community Services Administration 76 Planning 78 Engineering 81 Non-Departmental 84 Contingency/Ending Fund Balance 86 Transit Fund – 110 87 Street Fund – 140 93 GO Debt Service Fund – 250 98 Utility Funds 99 Water Fund – 470 100 Sewer Fund – 472 106 Capital Construction Funds 113 General Cap Const Fund – 358 114 Street & Storm Cap Const Fund – 363 116 Sewer Cap Const Fund – 465 118 Water Cap Const Fund – 466 120 Special Revenue Funds 123 Building Inspection Fund - 123 124 Asset Forfeiture — 132 128 American Rescue Plan Fund — 136 130 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 3 Housing Rehabilitation Fund — 137 132 Special Assessment — 360 135 Parks SDC Fund – 364 136 Transportation SDC Fund – 376 138 Storm SDC Fund – 377 140 Water SDC Fund – 474 141 Sewer SDC Fund – 475 142 Internal Services Funds 143 Information Technology Fund – 568 144 Insurance Fund – 581 148 Equipment Replacement Fund – 591 150 PERS Reserve Fund – 693 152 Trust Funds 155 Lavelle Black Trust Fund – 695 156 Supporting Schedules 157 Debt Overview 158 Personnel Allocation 160 FTE Detail by Supervising Department 162 Budgeted Transfers 167 Capital Construction Projects 168 Project Data Sheets 168 Current Year Projects 169 Six Year Capital Improvement Plan – FY 2023-24 to FY 2028-29 182 Appendices 185 Glossary 186 5-Year Forecast 204 Introduction 206 City of Woodburn Background 206 Purpose of the Forecast 207 Forecast Methodology 207 Economic and Demographic Assumptions 208 Issues in the Coming Year 208 Citywide Issues Beyond One Year 208 Fund Summaries: 209 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 4 General Fund 211 Building Inspection Fund 213 Transit Fund 214 Street Fund 215 Water Fund 216 Sewer 217 Remaining Funds 218 Urban Renewal Fund 219 Major Assumptions – Revenues 220 Major Assumptions – Expenditures 221 Glossary 222 Wage Scales 223 Unrepresented Wage Scale 223 Part-Time Wage Scales 224 AFSCME Wage Scale 225 Woodburn Police Association (WPA) Wage Scale 226 Police Management Wage Scale 226 Chart of Accounts 227 LB-1 Notice of Budget Hearing 236 Budget Resolution 238 Urban Renewal Agency – 720 242 URA – Project Data Sheets 247 UR-1 Notice of Budget Hearing 248 Budget Resolution 249 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 5 Introduction  GFOA Distinguished Budget Presentation Award  Budget Committee Members  Overview  Budget Message  Estimated Ending Fund Balances  Summary of Revenues and Expenditures – All Funds  FTE Summary by Supervising Department  Property Tax Analysis  Major Taxpayers ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 6 GFOA Distinguished Budget Presentation Award The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Woodburn for its annual budget for the fiscal year beginning July 1, 2022. This is the eleventh year in a row the City of Woodburn has been honored with this award. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 7 City of Woodburn, Oregon Budget Committee Members FY 2023-24 Councilors Term Expires Debbie Cabrales – Ward I Dec. 2024 Ali Swanson – Ward II Dec. 2024 Robert Carney – Ward III Dec. 2026 Sharon Schaub – Ward IV Dec. 2026 Mary Beth Cornwell – Ward V Dec. 2026 Eric Morris – Ward VI Dec. 2024 Electors Term Expires Mihei Egoroff – Position I Dec. 2023 John Zobrist – Position II Dec. 2025 Steven Kufeldt – Position III Dec. 2024 Elida Sifuentez – Position IV Dec. 2024 Luis Molina – Position V Dec. 2025 John Reinhardt – Position VI Dec. 2024 City Administrator Scott Derickson Finance Director Tony Turley Senior Management Analyst Karen Sherman City of Woodburn 270 Montgomery Street, Woodburn, OR 97071 [PHONE REDACTED] www.woodburn-or.gov ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 8 Overview The budget document serves two distinct purposes: the first is to present a clear picture of City services and policies, and second is to provide management with a financial and operating plan that conforms to its accounting system and State Budget Law (ORS 294). • Budget Message: The budget message summarizes key features and issues shaping the budget for the coming year, followed by department staffing, property taxes and summary schedules for revenues, expenditures and ending fund balances. • Reader’s Guide: The reader’s guide outlines how the budget document is presented and defines key elements for the reader. The section includes the fund structure, statistics, and information about budgeting in Oregon and the City, budget assumptions, council goals, and an organizational chart. Budgets: The budgets contain various departments/divisions, in numerical order, presented with a narrative describing the department/division’s function and the budget for the coming year as well as prior years’ budget and actual information. Both summary tables and detail tables have been included for active funds with significant amounts of activity. Funds with limited activity only have a detail table. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 9 Budget Message April 7, 2023 City Councilors, Budget Committee Members, and Citizens of Woodburn: I am pleased to present the proposed budget for the Fiscal Year (FY) 2023-24. The proposed $127.9 million budget (including contingencies and reserves) maintains critical services and programs and is consistent with the City Council’s adopted Financial Plan and 5-year forecast. The General Fund portion of the proposed budget is $30.8 million (24 percent). As required by state law, the proposed budget is balanced. The table below shows the 5-year citywide budget growth by expenditure classification. $0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Amended FY 2023-24 Proposed Fiscal Year Citywide Budget by Classifications and Fiscal Year (FY) Personnel Materials-Services Capital Outlay Debt Service Transfers Out Contingency-Reserves Overview In 2023, the City of Woodburn continues to see unprecedented growth in all local economic sectors, which include housing, commercial, industrial, and transportation investments. The City Council’s consistent and focused strategy of expanding Woodburn’s Urban Growth Boundary has increased the supply of housing, ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 10 industrial investments, and employment opportunities. Coupled with transportation investments and an aggressive economic development program, this strategy has resulted in substantial private sector capital investments and significant benefits to the community. Woodburn is experiencing the construction of thousands of housing units, Amazon’s 3.86 million sq. ft. flagship distribution center, and other exciting commercial development proposals. Despite widespread predictions of a post-pandemic economic recession and rising inflationary costs, Woodburn has become the 8th fastest-growing community in the State of Oregon. The City expects some 2,500 new employment opportunities to be created within the next 18 months. For the first time since the State of Oregon began collecting data, Woodburn is no longer considered a Rent Distressed Community, with the number of households facing rent distress falling from 27% to 22%. Statewide, the average number of households experiencing rent distress for communities of Woodburn’s size is 26%. At the current rate of development, Woodburn will likely consume all of its buildable housing and industrial land in just a few years. While increasing the supply of housing remains a top priority for the State of Oregon, and the City wishes to see continued industrial and commercial investment needed to sustain services and improve the economic vitality of Woodburn, the City has initiated the process of expanding the Urban Growth Boundary into the Southwest Urban Reserve Area. This effort will continue to lay the foundation for Woodburn’s success well into the future. The Proposed 2023-24 Budget reflects the impacts of growth, while also conservatively positioning the City to address current needs and necessary capital improvement projects. This is reflected in the overall cash position found in the General Fund’s contingencies and reserves. This financial strength positions the City to address the ongoing needs of the community, while working to complete the long-proposed Community Center Project. In upcoming years, the City will make strategic investments in both services and programs in order to maintain current levels of service as Woodburn’s population increases. The primary financial challenge will be growing City services, such as public safety programming, commensurate with community needs without jeopardizing the City’s overall financial position. And like everyone, the City has been significantly impacted by inflationary pressures. Under Oregon property tax system, the assessment and distribution of property tax revenues from new development lags a couple of years behind the construction of these projects. For this reason, as the City grows and brings new development projects onto the tax rolls, the full financial impact of new development will not be fully realized for a few years. Much of the development underway in Woodburn has not yet fully translated into increased property tax revenue. With a General Obligation Bond Measure expected to appear on the November 2024 ballot, the City is working diligently on the final architectural design and cost estimate for the Community Center Project. If approved by voters, the Community Center Project will likely be the biggest undertaking by the City in memory. ARPA As part of Congress’ passage of the March 10, 2021, American Rescue Plan Act (ARPA), the City of Woodburn received $5.8 million over two fiscal years that would be expended over four years beginning in FY 2021-2022. Keeping with the City’s commitment to be transparent and open with the uses and allocation of these dollars and consistent with the goals and objectives established by the City Council, the chart below delineates the City’s total ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 11 ARPA program and spending plan. The City Council will likely see the proposed projects brought forward in the next fiscal year reallocating any savings that have been generated from the ARPA Plan to date. Budget Highlights The following items are newly proposed for the FY 2023-24 Budget: • Building Permit and other Revenue to reflect single, multi-family, and commercial construction: $3,400,000 • Trail Improvements, supported with state grant and SDC funds: $800,000 ARPA Project Description FY21-22 Budget FY21-22 Actuals FY22-23 Budget FY22-23 Projected Actuals FY23-24 Budget FY24-25 Budget Total Cost Love Inc. 8,000 8,000 8,000 8,000 Food Bank Improvement Project 500,000 500,000 500,000 500,000 Business Assistance Program 55,000 55,000 45,000 10,000 55,000 Liberty House 40,000 40,000 160,000 160,000 40,000 240,000 Houseless Person Response Team 30,000 60,000 55,000 5,000 60,000 A Ray of Hope Today 7,000 7,000 7,000 Love Santa 25,000 25,000 25,000 Woodburn Community Meal 10,000 10,000 25,000 25,000 25,000 60,000 Housing Assistance Project 182,720 182,720 Community Connections Day 10,000 10,000 Community Center Professional Services 100,000 - Family Resource Center Sign/Ext. Paint 30,000 16,600 16,600 Tourism Kiosk/Marketing Program 50,000 50,000 50,000 50,000 Museum Project (Theater Rehab) 100,000 100,000 100,000 MERV-13 filters 4,000 2,600 4,000 4,000 4,000 4,000 14,600 City App- Woodburn Now! 4,500 4,500 4,500 4,500 4,500 4,500 18,000 Legion Park Upgrades 750,000 750,000 750,000 COVID Leave Bank 25,000 25,000 25,000 Recreation/ Aquatics Scholarships 10,000 150 10,000 10,000 10,000 10,000 30,150 Utility Assistance 25,000 22,500 25,000 25,000 25,000 25,000 97,500 Fiesta Mexicana Start-up 25,000 120,000 120,000 120,000 120,000 385,000 Music in the Park 12,000 12,000 12,000 12,000 12,000 36,000 4th of July Fireworks 15,000 15,000 15,000 15,000 45,000 Aquatic Center Staff Rehiring & Training 186,000 133,530 309,000 309,000 309,000 309,000 1,060,530 Library & Recreation Staff Rehiring 75,000 47,050 70,000 70,000 70,000 70,000 257,050 Recreation Staff Rehiring 100,000 14,330 120,000 120,000 120,000 120,000 374,330 Youth Outreach Coordinator 125,000 125,000 250,000 Revenue Recovery 321,250 321,250 Transit Staff Rehiring & Training 120,000 39,010 129,000 129,000 70,000 129,000 367,010 New Transit Commuter Route 57,000 57,000 57,000 114,000 Personnel Costs 800,000 729,260 729,260 TOTAL 2,059,500 1,163,270 2,740,500 2,489,760 1,535,470 1,000,500 6,189,000 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 12 • Centennial, Burlingham, and Boones Crossing Park Development, supported with Federal ARPA and SDC funds: $640,000 • Student Pedestrian Improvements, supported with ODOT funds: $500,000 • Vehicle Replacements for Woodburn Transit Services’ Dial-a-Ride paratransit program, supported with state formula funds: $360,000 • Assistant Public Works Director and Management Analyst position additions to support Water, Sewer, Streets, and Engineering departments: $340,000 • Small Business Assistance Forgivable Loan Program, supported with Business Oregon funds: $325,000 • City Hall Basement Remodel with office space for Building Department’s growth: $300,000 • Both the General Obligation Bond for the City police facility and the Water Revenue Refunding Bond will be paid off this fiscal year: $2.9 million General Fund Highlights The General Fund allocates the City’s only discretionary revenues and provides critical services to the community such as police, parks, library, planning, finance, etc. The General Fund’s primary revenue sources include property taxes, franchise fees, and shared state revenues liquor and cigarette taxes). • A General Fund budget (including contingency and reserves) of $30.8 million is proposed for FY 2023-24 (see General Fund Summary on page 36). This figure is 7.7 percent, or $2 million, higher than the City’s FY 2022-23 Amended Budget. • On January 28, 2019, the City Council approved the Fund Reserves & Contingency Policy (see Budget Policies and Fiscal Strategies, Section 5.B), setting the General Fund Contingency level to 25.0 percent as savings occur. Based on prior year savings and added resources, the General Fund Contingency and Shortfall Management Reserve (SMR) funds for FY 2023-24 are above 25.0 percent. Citywide Revenues Woodburn relies on two major sources to fund operations: 1. Taxes (property, transient occupancy, and gas): Taxes serve as the largest source of revenue, 40 percent in the General Fund and 10 percent citywide, and provides for critical programs such as police, library, parks, aquatics, etc. FY 2023-24 is budgeted 12.4 percent higher (before discounts and delinquencies) than the FY22-23 Amended Budget. This increase reflects new buildings, especially single and multifamily units. 2. Charges for goods and services utility charges and fees): This makes up 16.6 percent of resources. Utility charges are impacted by rates, consumption, and infrastructure needs which are driven by population growth, new construction, regulatory compliance, and repairs. o Water charges provide for the delivery of safe drinking water to customers. In FY 2018-19, a ten-year rate increase plan was approved, which included a 10.0 percent increase in each of the first two years, followed by a 4.0 percent rate increase in each of the remaining eight years. The rate schedule was based on the cost of water use from the 2017 Water Master Plan. In FY 2023-24, the rate increase will be 4.0 percent. With high inflation rates over the past few years, the annual water rate increase set in 2018 may not provide as much support for water capital projects as intended. Future improvements too expensive to be paid from net resources may need to be funded with new bonded debt. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 13 o Sewer rates increased 5.0 percent on January 1, 2022, the last increase under Resolution 2149. This increase was necessary due to increasing wastewater system operational costs and required capital improvement projects. 3. Various other revenues supplement the City’s operations including franchise fees (levied on utilities for use of public right-of-way), intergovernmental revenue (state shared revenue, liquor and cigarette taxes, transportation revenues), and fines (municipal court). These revenue sources are essential to the overall financial health of the City and are historically less volatile than discretionary revenue sources. Citywide Expenditures Personnel services represent a majority of the City’s operating costs with 17.3 percent, or $22 million, of the total budget. Personnel costs increased 8.3 percent over the prior year. Total FTE increased by 8 FTE over the prior year (5 percent). Personnel service expenditures include increases for merit/cost-of-living-adjustments, medical, and retirement costs. The proposed budget reduces Materials & Services nearly 13 percent over FY 2022-23. Reasons include the Building Inspection Fund’s anticipated reduction of Construction Excise Taxes and other professional service use, as well as less direct spending from the ARPA Fund as projects are completed and transfers to General Fund park improvements are prioritized this fiscal year. Additionally, pass-through grants for community projects, such as the AWARE food bank and Butteville Rd realignment, will be complete in FY 2022-23. Consistent with City policy, operating departments did not increase their bottom-line appropriations unless increases could be offset by revenue. Exceptions were made for costs to advance City Council goals, or costs driven by external factors beyond the control of the departments, including electricity and natural gas rate increases, IT security and software maintenance cost increases, and supply costs impacted by high inflation rates. Debt service obligations total $2.9 million, or 2.3% percent of the total budget. This is an increase of 35 percent over FY 2022-23. Both the Water Revenue Refunding Bond and the General Obligation Bond for the police facility will be paid off in FY 2023-24. For a detailed listing of the outstanding balance and annual debt service of the City, see the Debt Overview section on page 158. Citywide Capital Construction Plan The majority of the capital budget is for capital construction projects, which can be found in detail beginning on page 113. The proposed FY 2023-24 capital spending budget totals $11 million, or 8.7 percent of total expenditures. This is a 60 percent spending decrease from the FY22-23 budget. Sewer, street, and water projects are prioritized by importance. Sewer and storm capital construction projects currently focus on key collection system and sewer line improvements, as the City awaits new state wastewater treatment permit requirements that will determine future projects. Except for projects requiring external financing, projects are budgeted for the full cost, even if the project is expected to span multiple budget periods. Full project costing ensures that budget authority is available should the schedule accelerate. All capital projects are individually reviewed and authorized by the Public Works Director, Finance Director, and City Administrator prior to inclusion in the annual budget. Citywide Contingencies and Reserves Woodburn’s ending fund balances are comprised of contingency and reserve line items. The FY 2023-24 budget contains all City Council-mandated contingency balance levels for each operating fund as well as reserves for debt service, dedicated construction funds, or other specific purposes. These balances cannot be expended without City Council approval. Contingencies and Reserves increased in the FY 2023-24 budget over FY22-23 due, in part, ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 14 to fewer capital construction projects, as well as to increases in General Fund, Building Fund, and overall SDC resources. Urban Renewal Agency Woodburn’s Urban Renewal Agency (URA) budget includes the following capital projects: • Public Arts and Mural Program: o Library Mural: $18,000 o Fire Department Monument: $60,000 o Police Department Monument: $60,000 o Bison Art Project: $100,000 • Street improvements: o 1st and Cleveland Parking Lot Improvements: $200,000 • Downtown Banners and Lighting: $50,000 • Plaza Lighting: $40,000 • Other Improvements: $146,000 Conclusion The FY 2023-24 budget allocates resources in a manner that supports the strategic goals and direction provided by the Mayor and City Council. It is my recommendation as Woodburn’s Budget Officer that the Budget Committee approve the FY 2023-24 proposed budget as submitted. I am proud of the progress made over the past few years. Sincerely, Scott Derickson ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 15 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 16 Page Intentionally Left Blank ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 17 Estimated Ending Fund Balances Projected Balance j Balance July 1, 2023 Increases Decreases June 30, 2024 % Change Total Resources General Services General Fund - 001 10,470,720 20,332,810 20,126,370 10,677,160 2.0% 30,803,530 Transit Fund - 110 713,500 2,007,800 1,941,040 780,260 9.4% 2,721,300 Street Fund - 140 4,369,310 2,795,900 2,989,440 4,175,770 -4.4% 7,165,210 GO Debt Service Fund - 250 8,790 633,310 642,100 - -100.0% 642,100 Total General Services 15,562,320 25,769,820 25,698,950 15,633,190 Utility Funds Water Fund - 470 1,834,600 5,215,450 6,307,190 742,860 -59.5% 7,050,050 Sewer Fund - 472 15,161,480 9,723,000 7,691,350 17,193,130 13.4% 24,884,480 Total Utility Funds 16,996,080 14,938,450 13,998,540 17,935,990 Capital Construction Funds General Cap Const Fund - 358 148,490 3,056,470 3,204,960 - -100.0% 3,204,960 Street & Storm Cap Const Fund - 363 140,680 739,320 880,000 - -100.0% 880,000 Sewer Cap Const Fund - 465 - 2,135,000 2,135,000 - 0.0% 2,135,000 Water Cap Const Fund - 466 719,800 1,287,000 2,006,800 - -100.0% 2,006,800 Total Capital Construction Funds 1,008,970 7,217,790 8,226,760 - 8,226,760 Special Revenue Funds Building Inspection Fund - 123 7,474,300 3,483,380 2,779,360 8,178,320 9.4% 10,957,680 Asset Forfeiture - 132 16,350 250 16,600 - -100.0% 16,600 American Rescue Plan Fund - 136 2,220,390 30,000 1,535,470 714,920 -67.8% 2,250,390 Housing Rehab Fund - 137 27,890 10,400 38,290 - -100.0% 38,290 Special Assessment Fund - 360 39,960 2,300 2,300 39,960 0.0% 42,260 Parks SDC Fund - 364 4,459,380 1,435,000 1,088,750 4,805,630 7.8% 5,894,380 Transportation SDC Fund - 376 12,938,430 2,110,000 420,000 14,628,430 13.1% 15,048,430 Storm SDC Fund - 377 1,021,790 70,000 317,320 774,470 -24.2% 1,091,790 Water SDC Fund - 474 2,967,400 1,050,000 125,000 3,892,400 31.2% 4,017,400 Sewer SDC Fund - 475 558,280 1,350,000 400,000 1,508,280 170.2% 1,908,280 Total Special Revenue Funds 31,724,170 9,541,330 6,723,090 34,542,410 Internal Services Funds Information Technology Fund - 568 464,000 1,542,790 1,670,240 336,550 -27.5% 2,006,790 Insurance Fund - 581 753,400 757,050 960,720 549,730 -27.0% 1,510,450 Equipment Replacement Fund - 591 1,086,640 188,000 1,274,640 - -100.0% 1,274,640 Reserve for PERS - 693 391,120 - - 391,120 100.0% 391,120 Total Internal Services Funds 2,695,160 2,487,840 3,905,600 1,277,400 Trust Funds Lavelle Black Trust Fund - 695 32,690 500 7,500 25,690 -21.4% 33,190 Total Trust Funds 32,690 500 7,500 25,690 Total All Funds 68,019,390 59,955,730 58,560,440 69,414,680 2.1% 127,975,120 Urban Renewal Fund 1,187,230 1,124,000.00 1,917,500 393,730 -67% 2,311,230 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 18 Summary of Revenue and Expenditures – All Funds FY 2020-21 FY 2021-22 FY 2022-23 Amended FY 2023-24 % % Total Actual Actual Budget Budget Change Budget Beginning Balance 48,720,740 46,705,262 62,384,040 68,019,390 9.0% 53.2% Revenues Taxes 11,005,127 11,595,579 11,730,130 13,180,000 12.4% 10.3% Licenses and Permits 1,516,095 10,419,209 2,842,770 2,927,330 3.0% 2.3% Intergovernmental 7,352,029 10,035,898 13,174,960 9,315,970 -29.3% 7.3% Charges for Goods-Services 17,801,064 28,319,429 23,545,330 21,260,340 -9.7% 16.6% Fines and Forefeits 335,368 491,001 1,045,050 555,250 -46.9% 0.4% Franchise Fees 2,307,526 2,590,551 2,445,960 2,711,000 10.8% 2.1% Miscellaneous Revenue 2,661,142 3,003,491 3,056,830 4,175,050 36.6% 3.3% Other Financing 29,365 7,497 10,000 10,000 0.0% 0.0% Transfers In 13,483,136 5,883,255 23,652,600 5,820,790 -75.4% 4.5% Total Revenues 56,490,853 72,345,911 81,503,630 59,955,730 -26.4% 46.8% Total Beg. Bal. and Revenues 105,211,593 119,051,173 143,887,670 127,975,120 -11.1% 100.0% Expenses Personnel Services 15,006,762 15,784,879 20,514,070 22,221,480 8.3% 17.4% Materials and Services 10,856,217 15,116,533 18,830,870 16,422,170 -12.8% 12.8% Capital Outlay 4,318,068 7,223,203 27,664,430 11,181,900 -59.6% 8.7% Debt Service 14,842,148 2,725,913 2,151,710 2,914,100 35.4% 2.3% Transfers Out 13,483,136 5,881,165 23,749,740 5,820,790 -75.5% 4.5% Misc. 800,000 - 100.0% 0.0% Total Expenses Before Contingency 58,506,331 46,731,693 93,710,820 58,560,440 -37.5% 45.8% Contingency & Reserves Contingency - - 16,927,540 21,243,360 25.5% 16.6% Reserve - SMR - - 3,808,880 5,687,180 49.3% 4.4% Reserve for Facilities - - - - -100.0% 0.0% Reserve for Equipment - - 60,000 120,000 100.0% 0.1% Reserve for Future Years - - 28,626,430 42,364,140 48.0% 33.1% Reserve for Debt Service - - 754,000 - -100.0% 0.0% Total Contingency & Reserves - - 50,176,850 69,414,680 38.3% 54.2% Total Expenses/Contingency/Res. 58,506,331 46,731,693 143,887,670 127,975,120 -11.1% 100.0% Net Fund Balance 46,705,262 72,319,480 - - Total Budget 105,211,593 119,051,173 143,887,670 127,975,120 -11.1% *Transfers In include URA's transfer into PERS Reserve ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 19 Taxes 22.0% Licenses and Permits 4.9% Intergovernmental 15.5% Charges for Goods and Services 35.5% Fines and Forefeits 0.9% Franchise Fees 4.5% Miscellaneous Revenue 7.0% Other Financing 0.0% Transfer In 9.7% ALL FUNDS REVENUES BY CLASS - FY 2023-24 (EXCLUDES BEGINNING FUND BALANCE) Personnel Services 37.9% Materials and Services 28.0% Capital Outlay 19.1% Debt Service 5.0% Misc., 0.0% Transfers Out 9.9% ALL FUNDS EXPENSES BY CLASS - FY 2023-24 (EXCLUDES CONTINGENCY & RESERVES) ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 20 Full-time Equivalent (FTE) Summary by Supervising Group Actual Actual Budget Budget FTE % % of Department FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Change Change Total City Administrator 2.3 2.3 3.3 3.3 0.0 0.0% 2% City Attorney 2.5 2.5 2.5 2.5 0.0 0.0% 1% City Recorder 1.2 1.2 1.2 1.2 0.0 0.0% 1% Finance 11.1 10.6 11.2 11.2 0.0 0.0% 6% Human Resources 2.0 2.0 2.0 3.0 1.0 50.0% 2% Economic Development 2.0 2.0 2.0 2.0 0.0 0.0% 1% Community Services 49.1 49.5 44.6 48.2 3.5 7.9% 26% Information Technology 5.5 6.5 6.0 7.0 1.0 16.7% 4% Community Development 7.8 10.3 10.5 11.5 1.0 9.5% 6% Police 45.8 47.0 49.5 49.0 -0.5 -0.9% 27% Public Works 38.5 42.5 42.0 44.0 2.0 4.8% 24% Total FTE 167.7 176.3 174.7 182.8 8.1 4.6% 100% The FTE Detail by Supervising Group on page 162 will provide the breakdown for this table. City Administrator, 2% City Attorney, 1% City Recorder, 1% Finance, 6% Human Resources, 2% Economic Development 1% Community Services, 26% Information Technology, 4% Community Development 6% Police 27% Public Works 24% FTE BY SUPERVISING GROUP ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 21 Property Tax Analysis 7,200,000 7,900,000 8,058,000 8,720,576 9,002,200 9,218,000 9,500,000 9,928,180 10,374,950 11,700,000 7,508,936 7,915,800 8,358,013 8,640,389 8,963,468 9,100,728 9,610,805 9,855,872 10,900,000 FISCAL YEAR PROPERTY TAX BUDGETED VS. ACTUAL COLLECTED GENERAL FUND Budgeted Actual Fiscal % Change Year Budgeted Actual in Actuals 2013-14 7,000,000 7,138,762 0.7% 2014-15 7,200,000 7,508,936 5.2% 2015-16 7,900,000 7,915,800 5.4% 2016-17 8,058,000 8,358,013 5.6% 2017-18 8,720,576 8,640,389 3.4% 2018-19 9,002,200 8,963,468 3.7% 2019-20 9,218,000 9,100,728 1.5% 2020-21 9,500,000 9,610,805 5.6% 2021-22 9,928,180 9,855,872 2.5% 2022-23 10,374,950 10,900,000 10.6% 2023-24 11,700,000 General Fund The City of Woodburn’s permanent tax rate is $6.0534 per thousand, as set by Measure 50 in 1997-98. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 22 Major Taxpayers The City of Woodburn is diverse in many ways as evidenced by the variety of successful businesses shown as major taxpayers. A list of major taxpayers in FY 2022-23 is below: 2022-23 2022-23 % of City Assessed Assessed Assessed Taxpayer Value Taxes Value* WINCO FOODS LLC 85,981,750 1,616,557 4.51% WOODBURN PREMIUM OUTLETS LLC 74,492,820 1,482,239 3.90% FOOD SERVICES OF AMERICA INC 33,888,320 618,204 1.78% HARDWARE WHOLESALERS INC 18,108,150 360,370 0.95% WAL-MART REAL ESTATE BUSINESS TR 18,147,520 340,470 0.95% PORTLAND GENERAL ELECTRIC COMPANY 17,530,000 319,789 0.92% CASCADE MEADOW LLC 15,597,770 310,411 0.82% NORTHWEST NATURAL GAS COMPANY 16,842,000 307,238 0.88% CROWN 2 DEVELOPMENT LLC 13,945,070 277,521 0.73% PACIFIC REALTY ASSOCIATES LP 11,285,289 224,024 0.59% KWDS LLC 10,538,850 209,734 0.55% STONEHEDGE PROPERTIES INC & N-7 9,610,930 191,267 0.50% FLEETWOOD HOMES INC 10,034,190 190,243 0.53% WAVE DIVISION HOLDINGS LLC 9,799,000 178,757 0.51% SPECIALTY POLYMERS 9,406,100 177,075 0.49% ARGO WOODBURN LLC 9,163,990 168,831 0.48% CAPITAL DEVELOPMENT COMPANY 8,504,820 168,204 0.45% WOODBURN INVESTMENT ASSOC LTD 8,176,060 162,712 0.43% WOODBURN PLAZA LLC 8,572,600 161,592 0.45% 3099 PACIFIC LLC 7,215,540 131,629 0.38% ART MORTGAGE BORROWER PROPCO 6,561,260 130,498 0.34% SABROSO COMPANY 6,877,170 125,456 0.36% FIRST ESTATE HOLDINGS LLC 5,678,920 112,652 0.30% KERR CONTRACTORS OREGON INC 6,087,960 111,059 0.32% LUMEN TECHNOLOGIES INC 5,851,000 106,736 0.31% *Source: Marion County Assessors Office The assessed valuation of $1,908,226,574 for FY 2022-23 was $135,745,299 or 7.7%, higher than the FY 2021-22 valuation of $1,772,481,275. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 23 Reader’s Guide  Fund Structure  About Woodburn  City Statistics – Location and Demographics  City Statistics – Services  City of Woodburn Budget Calendar  Budgeting in Oregon  Budgeting in the City of Woodburn  Budget Document Columns  Budget Assumptions  Council Goals  Functional Organization Chart ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 24 Fund Structure Bold funds denote classification as a major fund for auditing purposes. Funds not bolded are classified at non-major for auditing purposes. Governmental Funds Proprietary Funds General Services Funds Utility Funds Capital Construction Funds Special Revenue Funds Internal Service Funds Trust Funds City of Woodburn Budget by Funds TOTAL BUDGET = $142,387,660 General Cap Const $3,273,710 Street Storm Cap Const $4,545,000 Water Cap Const $5,380,000 Sewer Cap Const $11,460,000 Building Inspection $10,211,380 Housing Rehab $41,460 Asset Forfeiture $15,560 American Rescue Plan $3,987,640 Special Assessement $41,150 Parks SDC $8,002,740 Transportation SDC $12,952,190 Storm SDC $1,154,020 Water SDC $5,691,010 Sewer SDC $6,798,970 Lavelle Black Trust $33,560 Water $8,005,270 Sewer $16,596,250 Information Technology $1,860,170 Insurance $1,552,600 Equipment Replacement $1,083,720 PERS Reserve $391,120 Governmental Funds Proprietary Funds General Services Funds Utility Funds Capital Construction Funds Special Revenue Funds Internal Service Funds Trust Funds City of Woodburn Budget by Funds TOTAL BUDGET = $127,975,120 General Fund $30,803,530 GO Bond $642,100 Transit $2,721,300 Street $7,165,210 General Cap Const $3,204,960 Street Storm Cap Const $880,000 Water Cap Const $2,006,800 Sewer Cap Const $2,135,000 Building Inspection $10,957,680 Housing Rehab $38,290 Asset Forfeiture $16,600 American Rescue Plan $2,250,390 Special Assessement $42,260 Parks SDC $5,894,380 Transportation SDC $15,048,430 Storm SDC $1,091,790 Water SDC $4,017,400 Sewer SDC $1,908,280 Lavelle Black Trust $33,190 Water $7,050,050 Sewer $24,884,480 Information Technology $2,006,790 Insurance $1,510,450 Equipment Replacement $1,274,640 PERS Reserve $391,120 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 25 About Woodburn City Statistics – Location Demographics The City of Woodburn is located in Marion County, Oregon, 18 miles northeast of Salem and 30 miles southwest of Portland along the I-5 corridor. Woodburn is located in Oregon’s agricultural rich Willamette Valley, which experiences a moderate climate. Incorporated in 1889, Woodburn has changed significantly. The City originally began as a small farming and manufacturing community. Beginning the 1960s, Woodburn became a suburb of Salem and Portland with its proximity to I-5. Over the past two decades, Woodburn has grown 74.0 percent to an area of 5.4 square miles. Woodburn Premium Outlets, a top state tourist attraction, has over 100 brand name and specialty stores offering great shopping value. Situated in a large agricultural area, Woodburn is a gateway to many farms, nurseries and harvest festivals in the area. Al’s Garden Center started in Woodburn in 1948, Wooden Shoe Tulip Farm hosts a month-long Tulip Festival in March/April, Bauman’s Farm and Garden, in Gervais, hosts a month-long harvest festival in October, and Mt. Angel Oktoberfest celebrates the end of the harvest season in September. Another attraction is the Woodburn Dragstrip just west of I-5. Built in 1961, Woodburn Dragstrip has a ¼-mile track and hosts many racing events from March through October. Woodburn is a very diverse community. With a population of 26,250 Woodburn is the 23rd most populated city in Oregon and 3rd most populated city in Marion County. The City provides a full range of municipal services, including but not limited to: police, water, wastewater, municipal court, public works, economic development, community planning and building inspections, transit services, parks, recreation, aquatics, and library. Other statistical information from U.S. Census Bureau, American Fact Finder: • Median income: $52,250 • Number of companies: 1,339 • High School Graduate or Higher: 70% • Total Housing units: 9,000 • Bachelor’s degree or higher: 17% • Median Age: 38.1 • Hispanic or Latino population: 61.6% • Veterans: 1,309 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 26 City Statistics – Services Actual Actual Actual % FY 2019-20 FY 2020-21 FY 2021-22 Change Community Services Parks Parks/Open space acreage 120 120 120 0% Playgrounds 9 9 9 0% Picnic Shelters 6 6 6 0% Park Restrooms 10 12 12 0% Sports Fields 8 8 8 0% Library Attendance 82,066 18,206 35,562 95% Circulation 155,627 172,509 115,826 -33% Volumes in Collection 153,571 195,996 148,924 -24% Volumes Added 24,669 18,720 15,393 -18% Computer Usage, # of Internet Sessions 13,617 555 3,538 537% Wi-Fi Connections 109,945 69,032 152,044 120% Program Attendance 3,605 113 1,107 880% Aquatics Attendance 106,750 0 22,871 Lesson Enrollment 577 0 674 Unique Primary Active Memberships (not family pass) 1,440 0 665 Recreation Youth Sports, participants 719 0 531 Adult Sports, number of teams 8 0 0 Youth Programs, participants 109 0 111 Adult Programs, participants 233 0 0 Special Events, attendance 28,710 0 14,450 Public Transportation Fixed Route Rides 14,405 17,492 21,927 25% Fixed Route Mileage 42,840 49,620 52,104 5% Dial-A-Ride Trips 5,271 5,679 8,559 51% Dial-A-Ride Mileage 19,869 20,456 43,149 111% Out of Town Medical Rides 1,850 1,377 925 -33% Description ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 27 Actual Actual Actual % FY 2019-20 FY 2020-21 FY 2021-22 Change City Utilities Water Production capacity, million gallons/day 2 2.6 2.5 Peak capacity demand, million gallons/day 5.5 5.6 4.7 -17% Storage capacity, million gallons 6 6 6 0% Number of wells 7 7 7 0% Miles of water mains 99 102 108 6% Customers 7,212 7,634 7,802 2% Fire Hydrants 974 1,089 1,157 6% Wastewater Average daily treatment, million gallons/day 2-3 2-3 2-3 0% Peak capacity demand, million gallons/day 16 16 16 0% Miles of sewer pipeline 93 94 99 5% Lift stations 8 9 8 -11% Stormwater Miles of storm sewer 63 65 69 6% Manholes 1,466 1,466 1,573 7% Public Safety Police Calls 13,423 13,702 13,813 1% Sworn Officers 35 35 36 3% Arrests 881 882 799 Offenses 3,257 2,572 2,685 4% Crime Index (Violent Crime) 362 235 297 26% Crime Index (Property Crime) 1,767 1,033 1,568 52% Officers per 1,000 Citizens 1.36 1.38 1.45 5% Building/Planning Building Permits issued Residential, New 55 205 241 18% Multi Family - 7 33 371% Assisted Living Facilities - - - Residential Additions & Alterations 40 68 85 25% Industrial 1 - 1 Commercial 65 40 45 13% Signs and Fences - 98 201 105% Manufactured Homes - 2 1 -50% Total Building Permits Issued 161 322 406 26% Planning Activity Pre-application Conferences 25 28 41 46% Description ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 28 The Budget Process Budgeting in Oregon A budget is a financial plan for one fiscal year. In Oregon, local governments operate on a fiscal year that begins July 1 and ends the following June 30. A budget shows the estimated costs, called expenditures, in the coming fiscal year. It shows other budget requirements that must be planned for but will not actually be spent. It also shows the money, called resources or revenues, the local government estimates will be available to pay for these expenditures. In Oregon, a budget is necessary to justify the need for a given rate and amount of property tax. Preparing a budget allows a local government to look at its needs in light of the money available. In Oregon, all local governments must plan a budget that has equal resources and requirements, in other words, a balanced budget. The Budget Officer presents the budget to a budget committee. The committee consists of the elected officials of the City Council, along with an equal number of electors of the City. After the budget committee has reviewed and/or made adjustments, they approve the budget. Local budget law process requires that certain specific actions happen as a local government prepares its annual budget. The process can be broken down into four phases: • Phase 1: The Budget Officer puts together a proposed budget. The Budget Officer must prepare the proposed budget in a format, designated by the Department of Revenue, which meets the requirements set out in the statutes. In larger local governments, department heads or program managers may help. • Phase 2: The Budget Committee approves the budget. Statutes spell out who can be on the budget committee. The Budget Committee reviews the proposed budget, listens to the comments from citizens and then approves the budget. Special public notices are required before the budget committee’s first meeting. • Phase 3: City Council adopts the budget and, when appropriate, certifies property taxes to the County Assessor. This phase includes a special hearing of the governing body and specific public notices, including a summary of the approved budget. Special forms must also be used to notify the County Assessor of the local government’s property tax levy. Adoption of the budget must occur no later than June 30. • Phase 4: This phase occurs during the fiscal year budget period when the local government is operating under the adopted budget. This phase includes changes to the adopted budget, which must be made before additional money is spent, or money is spent for a different purpose than described in the adopted budget. You can make changes to the budget through resolution transfers and supplemental budgets. Resolution Transfers A resolution transfer is a way to move appropriations from one existing category to another, usually within the same fund, during the fiscal year. To transfer resources/appropriations the governing body must pass a resolution. The resolution must state the need, purpose and amount of the transfer. Resolution transfers are used within a fund. For example, within the General Fund you can use a resolution to transfer appropriation authority from one department to another. The total appropriations for the General Fund do not change. Supplemental Budget A supplemental budget modifies the adopted budget and is used to create new appropriations to spend resources. They can also be used to transfer resources/appropriations between funds. A supplemental budget can be created when: ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 29 • An occurrence or condition that was not known at the time the adopted budget was prepared requires a change in financial planning; • A situation that was not foreseen at the time the adopted budget was prepared and requires prompt action; • Money that was not anticipated when the adopted budget was prepared is made available by another unit of federal, state, or local government; • A request for services or facilities is received, the cost of which will be paid for by a private individual, corporation, or another governmental unit and was not known at the time the adopted budget was prepared; • Property taxes are received in an amount much greater than the amounts estimated in the adopted budget and the difference in resources will significantly affect the level of service the local government can provide. There are two processes for preparing and adopting a supplemental budget. If the plan is to adjust a current budget fund by less than 10.0 percent of that fund’s expenditures, then the process to adopt the supplemental budget is fairly simple. If the supplemental budget will be adjusting more than one fund, the change to each fund must be less than 10.0 percent to use the simpler process. If the change that needs to be made to a fund of the adopted budget is 10.0 percent or more of the expenditures of the fund, then a longer budgeting process must be followed. The two procedures are: Less than 10.0 percent • The governing body adopts the supplemental budget at a regular scheduled Council meeting. The budget committee is not required. • Notice of the regular meeting at which the supplemental budget will be adopted is published in one of the following ways: published in local newspaper, mailed to every citizen using the U. S. Postal Service or hand delivered to every citizen. At the meeting, a resolution adopting the supplemental budget and making appropriations is approved. More than 10.0 percent • A special hearing must be held to discuss and adopt the supplemental budget. The governing body holds the hearing. The budget committee is not required to be involved. • Five to 30 days before the hearing a notice of the hearing and summary of the supplemental budget are published using one of the publication methods previously described. • The governing body enacts a resolution to adopt and appropriate the supplemental budget after the hearing. Budgeting in the City of Woodburn In the City of Woodburn, the budget is prepared in accordance with ORS 294. The City Administrator serves as the Budget Officer per ORS 294.331 and is responsible for the budget preparation and maintenance, along with the presenting of the budget message. The budget is presented in fund/department categories and adopted at the fund total. The adopted budget may be amended by transfers (ORS 294.450) or supplemental approval (ORS 294.480 to 294.283). All budget adjustments are made via resolutions and do not require the approval of the Budget Committee members. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 30 City of Woodburn Budget Calendar December – January • Revenue and expense estimates are gathered for beginning balance calculations • Kickoff memo distributed to departments with budget goals and limitations • Request for new personnel, capital outlay, and equipment February • Departments enter budgets into accounting system March • Meetings are held with City Administrator and department directors • Proposed budget is drafted for committee review April • Notice of budget committee meeting is submitted and posted on website • Proposed budget is drafted for committee review April-May • Budget committee meets to discuss proposed budget and approve • Print notices of budget adoption public hearing June • Council holds public budget meeting and discusses any possible changes • Council adopts budget, makes appropriations and declares tax levies July • Adopted budget takes effect • Budget packets are submitted to County Assessor • Revenue sharing certificates are submitted to state of Oregon Basis of Budgeting Governmental funds use a modified accrual basis of budgeting and reporting. Under this method, revenues are budgeted if they are measurable and available within 60 days of the fiscal year end. Revenues subject to accrual include property tax, franchise fees, interest, and state shared revenues. Expenditures are budgeted in the period during which goods or services are provided. Principal and interest on general obligation bonds are budgeted in the fiscal year of payment. Compensated absences are not budgeted. Proprietary funds use a similar modified accrual basis except that revenues are budgeted when earned and compensated absences are accrued as an expense. Supporting Schedules The supporting schedules provide more detail for readers. The supporting schedules (page 157) include Debt Overview, Personnel Allocation, FTE Detail by Supervising Group, Budgeted Transfers, and Capital Construction Projects. Budget Document Columns Within Oregon local budget law, six columns of data are required. The first two columns are two consecutive prior years of actual data, followed by one column containing the current fiscal year budget as amended by supplemental adjustments. The next three columns on the right are all related to the progress of the budget as it moves through the various required phases. From left to right, the first column is the budget as proposed by the budget officer. The middle column is the amount approved by the budget committee. The final column is the adopted budget by the City Council. FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 Actual Actual Budget Account Description Proposed Approved Adopted Council & Mayor - - 10,730 Personnel Services 11,380 11,380 11,380 31,288 61,911 71,180 Materials & Services 73,680 73,680 73,680 31,288 61,911 81,910 Council & Mayor Total 85,060 85,060 85,060 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 31 Budget Assumptions The following assumptions were used in the development of the budget. Primary Revenue Sources • Property taxes are expected to increase 13 percent (after discounts and delinquencies) • Franchise fees are expected to grow by 2.0 percent • State revenue sharing is projected to increase by 2.0 percent • All other revenue sources are estimated using trend analysis Personnel Services • Position budgeting utilized actual amounts from the payroll system as much as possible • Step increases budgeted based on employee anniversary dates • Minimum wage estimated increase to $14.38 per hour, effective July 1, 2023 • Cost of Living Adjustment (COLA) was calculated for unrepresented/management employees Bargaining Group FY 2022-23 FY 2023-24 FY 2024-25 Woodburn Police Association – Officers (WPA) contract end 6/2024 5% 4% Unknown Woodburn Police Association – Community Service Officers (WPA) 5% 4% Unknown American Federation of State, County, and Municipal Employees (AFSCME) contract ends 6/2025 5% 4% 3% • Health insurance premiums (medical, dental and vision) increased by 7.0 percent • PERS employer rates (rounded) effective July 1, 2023 through June 30, 2025, excluding 6.0 percent PERS pickup: o General Service Tier 1 & 2 – 19.18 percent o General Service Oregon Public Service Retirement Plan (OPSRP) – 16.67 percent o Police Tier 1 & 2 – 26.74 percent o Police OPSRP – 21.46 percent • Unemployment rate of 1.3 percent • Paid Family Leave rate of 0.4 percent Materials & Services • 6.5% overall, due to continuing high levels of inflation Capital Outlay • Budgeted amounts in this category are estimated on the purchase cost for the entire project • Costs include all ancillary expenses needed to put the asset into operation Indirect Cost Allocations • Administrative functions are allocated to benefiting departments o IT costs are allocated based on the number and types of computers in service o Internal rent is allocated based on square footage of the building being served o Insurance Fund charges are based on the underlying drivers such as labor costs, insurance rate for workers’ compensation, or vehicles in use for auto insurance o The Transit Fund is allocated the federally allowed de minimus of 10.0 percent of the fund’s budget ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 32 Council Goals The Woodburn City Council held a goal setting retreat in March of 2021, followed by Council adopting the following goals at their regular meeting on April 12, 2021: Council Priorities: 1. Create an inclusive environment where residents and civic organizations participate and are engaged in the community that is vibrant, safe, and active. 2. Promote an environment that encourages sustainable economic health maximizing our geographic, workforce, cultural, and community assets. Goals: Crisis Impacts, Recovery and Preparation A. Restore General Fund services, such as public safety, parks and recreational programs, and community/business economic recovery in a sustainable manner as described in the City Council’s Financial Policy. B. Examine the City’s successes, challenges, communications, learnings and opportunities through these crises to inform the City’s future emergency preparedness measures. C. Examine how these crises affected our diverse community and explore a model that provides a neighborhood structure for engaging and communicating with our citizens, particularly during future emergencies. D. Work towards building and strengthening relationships with non-profit, medical and governmental organizations to increase service available to the Woodburn community and be better prepared for future emergencies. Council Projects: 1. Establish a grant/loan match program for replacing and repairing sidewalks within the Urban Renewal District and elsewhere as resources are available. 2. Create a City Tree Planting program with the goal of planting 110 trees in 24 months in public rights-of-way, parks, and on private property. 3. Establish a common understanding of DEI concepts, how an equity lens approach can be applied to our City services, programs, and communications through training and the experience of other organizations in our community. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 33 Functional Organization Chart City of Woodburn Pop. 26,250 City Attorney Mayor and City Council City Administrator Municipal Court Judge Assistant City Administrator City Recorder Finance Director Human Resources Director Community Development Director Economic Development Director Police Chief Public Works Director Wastewater Surface Water Drinking Water Street Maintenance Fleet Maintenance Library Aquatics Recreation Parks Maintenance Special Projects Community Relations Museum Planning Building Finance Non-Departmental GO Debt Service Housing Rehab PERS Reserve Insurance Risk Management Police Asset Forfeiture LaVelle Black Trust Economic Development Urban Renewal Human Resources Information Technology Engineering Transit Community Services Director ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 34 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 35 General Services  General Fund Revenue Sources and Expenditures – General Fund  Summary of General Fund Expenditures by Departments  General Fund Revenue Sources and Other Discussion  General Fund – Revenue Detail  General Fund – Expenditures by Department o Administration  Council & Mayor  City Administrator  City Attorney  Finance  City Recorder  Human Resources o Economic Development o Police o Community Services  Library  Aquatics  Recreation  Parks and Facilities Maintenance  Community Services Administration o Planning o Engineering o Non-Departmental o Contingency/Ending Fund Balance  Transit Fund  Street Fund  GO Debt Service Fund ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 36 Summary of Revenues and Expenditures – General Fund 001 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 % % Total Actual Actual Budget Budget Change Budget Beginning Balance 6,494,304 7,980,880 8,663,050 10,470,720 20.9% 34.0% Revenues Taxes 10,355,443 10,893,677 11,041,560 12,440,000 12.7% 40.4% Licenses and Permits 518,207 1,480,237 582,890 665,550 14.2% 2.2% Intergovernmental 2,012,145 1,798,772 3,515,840 2,059,170 -41.4% 6.7% Charges for Goods and Services 176,421 423,747 625,750 683,160 9.2% 2.2% Fines and Forefeits 335,368 491,001 1,045,050 555,250 -46.9% 1.8% Franchise Fees 1,975,450 2,199,463 2,097,160 2,291,000 9.2% 7.4% Miscellaneous Revenue 240,665 683,652 349,570 472,680 35.2% 1.5% Transfers In 267,560 681,000 1,166,000 71.2% 3.8% Total Revenues 15,613,699 18,238,109 19,938,820 20,332,810 2.0% 66.0% Total Beg. Bal. and Revenues 22,108,003 26,218,989 28,601,870 30,803,530 7.7% 100.0% Expenditures Personnel Services 9,065,184 9,618,388 12,373,620 12,949,250 4.7% 42.0% Materials and Services 4,264,258 4,436,009 7,615,810 6,738,650 -11.5% 21.9% Debt Service 574,448 626,554 - - 0.0% 0.0% Capital Outlay 73,234 86,642 227,000 272,000 19.8% 0.9% Transfers Out 150,000 382,660 834,950 166,470 -80.1% 0.5% Total Exp. Before Contingency 14,127,124 15,150,253 21,051,380 20,126,370 -4.4% 65.3% Contingency & Reserves Contingency 3,741,610 4,989,980 33.4% 16.2% Reserve - SMR 3,808,880 5,687,180 49.3% 18.5% Reserve for Facilities 0.0% Total Contingency & Reserves - - 7,550,490 10,677,160 41.4% 34.7% Total Expenditures 14,127,124 15,150,253 28,601,870 30,803,530 7.7% 100.0% Fund Net 7,980,879 11,068,736 - - Total Expenditures and Fund Net 22,108,003 26,218,989 28,601,870 30,803,530 7.7% ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 37 Summary of General Fund Expenditures by Department FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 % of Actual Actual Budget Budget Budget General Fund 101 - AdministrationA 1,287,975 1,485,241 2,178,230 2,209,350 7% 125 - Economic Development 177,914 230,117 288,220 830,340 3% 211 - Police 7,708,918 7,945,140 9,628,820 10,099,780 33% 411 - Community ServicesB 2,368,324 3,079,647 3,910,125 4,297,240 14% 511 - Planning 573,465 546,540 774,065 955,670 3% 651 - Engineering 256,728 258,628 382,720 482,840 2% 199 - Non-Departmental 1,753,799 1,604,939 3,889,200 1,251,150 4% Contingency & Reserve - - 7,550,490 10,677,160 35% General Fund Expenditures Total 14,127,124 15,150,253 28,601,870 30,803,530 100% Expenditures (less Contingency & Reserves) 14,127,124 15,150,253 21,051,380 20,126,370 Year-over-Year Change 5,901,128 (925,010) 39.0% -4.4% A Administration includes Council and Mayor, City Administrator, City Recorder, City Attorney, Finance and Human Resources B Community Services includes Library, Aquatics, Recreation, Parks & Facilities Maintenance and Community Services Administration Where the Money Goes - General Fund ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 38 General Fund Revenue Sources and Other Discussion Beginning Fund Balance in the General Fund is projected to have a small increase in FY 2023-24. Taxes in the General Fund include property and hotel/motel taxes. As residential and commercial building continues to grow in Woodburn, property taxes are budgeted higher than in the past few years. Taxes in total are budgeted approximately 12% higher in FY 2023-24. Licenses & Permits revenues increase in FY 2023-24 based on current year construction permits. This category of revenue includes business license fees, taxicab permits, construction permits and other license fees that are dependent on the economy. Intergovernmental revenues include grants, shared agreements for police services, regional library services and state revenue for liquor proration/cigarette tax/revenue sharing. One-time grant funding spent in FY 2022-23 on road realignment and new buildings projects contributed to most of this category’s budget decrease. Charges for Goods and Services within the General Fund contain many of the parks and recreation fees, police reimbursements, planning fees, aquatic center charges for admission and memberships, and other charges. The increase is primarily attributable to an assumption of restarting gatherings and events post-pandemic. This includes aquatics memberships/admission and Fiesta Mexicana event revenue. Planning fees are expected to rise due to continued high rates of development. Franchise Fees are right-of-way payments based on franchisee revenue PGE, NW Natural Gas, Century Link, Datavision, Wave Broadband, Allied Waste, Woodburn Ambulance, and City Water and Sewer). In FY 2023-24, franchise fees are projected to increase due to an increased number of franchisees paying right-of-way fees to the City, as well as a projected revenue increases for franchisees such as PGE and NW Natural. Fines & Forfeits is a category comprised mainly of court and library fines. Budgeted revenue decreased after a multi-year revenue analysis was completed for the Speed on Green Program, a program begun in 2021. Interest from Investments is expected to yield significantly higher revenue in FY 2023-24 than the downturn in FY 2020-21 and 2021-22, and yield similar or less revenue than FY 2022-23. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 39 General Fund – Revenue Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 000 - Revenue 6,835,922 8,546,141 8,663,050 3081 Beginning Fund Balance 10,470,720 10,470,720 10,470,720 9,610,805 10,134,395 10,374,950 3111 Property Tax - Current 11,700,000 11,700,000 11,700,000 221,600 243,927 206,610 3112 Property Tax - Delinquent 240,000 240,000 240,000 523,038 515,355 460,000 3133 Hotel/Motel Tax 500,000 500,000 500,000 44,088 44,983 55,500 3211 Business License 45,000 45,000 45,000 6,300 4,200 20,200 3213 RoW Utility License 1,500 1,500 1,500 2,764 2,335 4,000 3219 Other License 3,000 3,000 3,000 2,080 2,055 3,100 3220 Taxicab Permits 3,100 3,100 3,100 106,972 179,633 103,000 3226 RoW Franchise Revenue 210,000 210,000 210,000 1,231,217 1,306,874 1,305,400 3228 Franchise Fees 1,340,000 1,340,000 1,340,000 696,846 582,000 74,410 3333 Federal Grants Indirect - - - 637,262 712,956 688,760 3243 Right of Way 741,000 741,000 741,000 100,745 634 1,500,000 3341 State Grants 200,000 200,000 200,000 24,000 15,000 750,000 3351 Grants 208,000 208,000 208,000 490,990 448,805 448,900 3362 State Liquor Proration 460,000 460,000 460,000 24,171 21,030 40,000 3363 State Cigarette Tax 22,000 22,000 22,000 376,023 366,458 340,250 3364 State Revenue Sharing 400,000 400,000 400,000 84,137 35,174 25,000 3367 State Marijuana Tax Distribution 25,000 25,000 25,000 91 [PHONE REDACTED] Sale of Documents 200 200 200 68,554 22,010 126,250 3611 Interest from Investments 220,000 220,000 220,000 2,400 2,400 1,800 3625 Facilities Rent 2,400 2,400 2,400 - 159,898 - 3631 Insurance Recoveries - - - 1,509 44,148 3,000 3641 Annual Access Fee 3,000 3,000 3,000 25 - - 3643 NSF Check Fee - - - 5,120 - 3,000 3679 Donations - Other - - - 21,815 259,506 25,250 3691 Sale of Surplus Property 62,000 62,000 62,000 - 3 - 3692.101 Copies--Other - - - 55,298 74,959 45,960 3699 Other Miscellaneous Income 70,000 70,000 70,000 2,000 7,522 3699.107 Building Maintenance Fees - - - 21,175,772 23,732,590 25,268,490 Department Total: 000 - Revenue 26,926,920 26,926,920 26,926,920 Divison: Transfers In - 267,560 681,000 3971.136 Transfer From American Rescue Plan Fund 841,000 841,000 966,000 - - - 3971.376 Transfer from Street SDC 200,000 200,000 200,000 - 267,560 681,000 Department Total: 000 - Revenue 1,041,000 1,041,000 1,166,000 Department: 101 - Administration 16,150 18,225 15,150 3416 Lien Search Revenue 15,150 15,150 15,150 25,074 20,202 24,750 3530 Court Fines from Other Jurisdictions 24,750 24,750 24,750 289,403 438,351 989,800 3531 Court Fines 500,000 500,000 500,000 330,627 476,778 1,029,700 Department Total: 101 - Administration 539,900 539,900 539,900 Department: 125 - Economic Development - 15,000 15,000 3351 Grants 476,950 476,950 476,950 - 11,750 23,000 3699 Other Miscellaneous Income 10,000 10,000 10,000 - 26,750 38,000 Department Total: 125 - Economic Development 486,950 486,950 486,950 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 40 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Adopted Account Description Proposed Approved Adopted Department: 211 - Police - - 45,000 3332 Federal Grants 20,000 20,000 20,000 - - 5,000 3341 State Grants 5,000 5,000 5,000 10,910 12,438 15,000 3421 Police Reimbursements 15,000 15,000 15,000 - 18,000 105,000 3421.001 Reimbursements School District 105,000 105,000 105,000 105,756 91,285 156,000 3421.013 Reimbursements Marion County 150,000 150,000 150,000 8,701 - - 3531 Court Fines - - - - 18,779 15,000 3531.101 Police Training Surcharge 15,000 15,000 15,000 10,350 12,627 10,000 3532 Towing Fee 10,000 10,000 10,000 1,605 [PHONE REDACTED] Alarm Fee 500 500 500 - 300 - 3625 Facilities Rent - - - 2,500 4,175 4,000 3673 Donations-Police 4,000 4,000 4,000 - - 3,500 3699 Other Miscellaneous Income 3,500 3,500 3,500 320 - 3,000 3881.001 Reimbursement--Training 3,000 3,000 3,000 140,142 158,414 362,000 Department Total: 211 - Police 331,000 331,000 331,000 Department: 411 - Community Services - 72,080 12,000 3351 Grants 12,000 12,000 12,000 92,954 102,940 136,590 3365 Regional Library Services 95,470 95,470 95,470 4,416 4,644 4,650 3366 Ready to Read Grant 4,750 4,750 4,750 - 5,870 5,500 3417 Resale of Merchandise 5,500 5,500 5,500 - 4,877 6,000 3418 Concession Sales 6,000 6,000 6,000 5,837 105,755 188,500 3471 Pool Program Revenues 188,500 188,500 188,500 285 300 1,000 3472 Rural Readers' Fees 1,000 1,000 1,000 (50) 8,928 40,500 3473 Recreation Program Revenues 25,500 25,500 25,500 - 1,360 - 3474 Event Admission 1,000 1,000 1,000 - 26,870 30,000 3474.099 Fiesta Events 64,000 64,000 64,000 - 13,950 - 3476 Event Sponsorships 10,000 10,000 10,000 3,750 80,731 38,000 3476.099 Fiesta Events Sponsorships 65,000 65,000 65,000 33,666 34,969 25,000 3491 Rental Income 31,310 31,310 31,310 235 233 5,000 3536 Library Fines 5,000 5,000 5,000 150 4,304 16,000 3625 Facilities Rent 4,500 4,500 4,500 72,150 71,430 74,410 3651 Internal Rent Revenue 85,280 85,280 85,280 - - - 3671 Donations-Parks - - - 116 1 - 3672 Donations-Library - - - 2,050 15,500 - 3672.001 Donations-Library - Music in the Park - - - 50 90 - 3675 Donations-Museum - - - - - 2,000 3677 Donations-Pool 2,000 2,000 2,000 3,316 2,245 2,000 3695 Lost Book Revenue 2,000 2,000 2,000 (10) - - 3696 Friends of Library Sales - - - 8 232 - 3698 Cash Long and Short - - - 3,319 3,180 16,400 3699 Other Miscellaneous Income 1,000 1,000 1,000 222,243 560,489 603,550 Department Total: 499 - Community Services 609,810 609,810 609,810 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 41 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Adopted Account Description Proposed Approved Adopted Department: 511 - Planning 75,112 575,154 100,000 3451 T&E Planning Develop Fee 125,000 125,000 125,000 189,762 269,673 200,000 3456 Planning Fees 250,000 250,000 250,000 264,873 844,827 300,000 Department Total: 511 - Planning 375,000 375,000 375,000 Department: 651 - Engineering - 900 - 3221.111 Demo Permits - - 160,530 293,273 162,140 3224 R/W Construction Permits 200,000 200,000 200,000 37,573 287,664 37,950 3451 T&E Planning Develop Fee 37,950 37,950 37,950 117,863 135,005 119,040 3656 Engineering Internal Project WO Rev 130,000 130,000 130,000 315,966 716,842 319,130 Department Total: 651 - Engineering 367,950 367,950 367,950 22,449,622 26,784,250 28,601,870 Revenues Total 30,678,530 30,678,530 30,803,530 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 42 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 43 General Fund – Expenditures by Department Administration Department Administration department includes six divisions: Council & Mayor, City Administrator, City Attorney, Finance, City Recorder, and Human Resources. The budget detail at the divisional level is shown on the following pages. Summary of Department FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Administration Department 895,874 1,001,365 1,466,520 Personnel Services 1,442,140 1,442,140 1,442,140 392,101 483,876 711,710 Materials & Services 767,210 767,210 767,210 1,287,976 1,485,241 2,178,230 Administration Total 2,209,350 2,209,350 2,209,350 Total by Division 61,911 63,121 85,060 Council & Mayor 108,730 108,730 108,730 268,528 266,948 381,580 City Administrator 388,030 388,030 388,030 215,680 228,104 250,510 City Attorney 260,670 260,670 260,670 484,106 648,804 1,071,860 Finance 1,056,640 1,056,640 1,056,640 90,327 95,555 132,490 City Recorder 131,940 131,940 131,940 167,422 182,709 256,730 Human Resources 263,340 263,340 263,340 1,287,976 1,485,241 2,178,230 Total by Division 2,209,350 2,209,350 2,209,350 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 44 Council & Mayor Fund/Fund Number: General – 001 Department/Department Number: Administration – 101 Division/Division Number: Council & Mayor – 1111 Department Director: Scott Derickson Description of purpose/functions of department The full elected City Council is composed of a Mayor and six Councilors who represent the six wards (shown on the map), and are responsible for determining the City’s direction and priorities, and representing the City by their membership on regional forums and civic organizations. Pursuant to Section 13, Woodburn Charter of 1982, the City Council is required to hold a regular meeting at least once a month in the City at a time and place, which it designates. The regular meetings are generally held on the second and fourth Monday of each month, at 7 p.m. in City Hall. This department budget accounts for costs incurred by the Mayor and City Council. The department costs include office space and equipment overhead, meeting expenses and community outreach. Performance Measures Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goals Council Meeting 21* 24 23 24 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Council & Mayor - - 11,380 Personnel Services 10,950 10,950 10,950 61,911 63,121 73,680 Materials & Services 97,780 97,780 97,780 61,911 63,121 85,060 Council & Mayor Total 108,730 108,730 108,730 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 45 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1111 - Council & Mayor Expenditures - - 9,140 5112 Part-Time Wages 8,700 8,700 8,700 - - 720 5212 Social Security 650 650 650 - - 1,450 5214 Retirement 1,450 1,450 1,450 - - 70 5216 Unemployment Insurance 140 140 140 - - - 5218 Paid Family Leave Insurance 10 10 10 - - 11,380 Total - Personnel Services 10,950 10,950 10,950 5319 Office Supplies 1,000 1,000 1,000 146 296 1,500 5419 Other Professional Serv 1,500 1,500 1,500 882 [PHONE REDACTED] Telephone/Data 750 750 750 60,270 61,740 64,260 5428 IT Support 73,350 73,350 73,350 - - 2,000 5432 Meals 2,000 2,000 2,000 - - 330 5433 Mileage 330 330 330 - - 700 5439 Travel 700 700 700 60 60 40 5464 Workers' Comp 50 50 50 - - - 5485 Leadership Development 15,000 15,000 15,000 - 171 - 5491 Dues & Subscriptions - - - 455 290 3,000 5492 Registrations/Training 3,000 3,000 3,000 - - 100 5493 Printing/Binding 100 100 100 61,911 63,121 73,680 Total - Materials & Services 97,780 97,780 97,780 61,911 63,121 85,060 Division Total: 1111 - Council & Mayor 108,730 108,730 108,730 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 46 City Administrator Fund/Fund Number: General – 001 Department/Department Number: Administration — 101 Division/Division Number: City Administrator – 1211 Department Director: Scott Derickson Description of purpose/functions of department Section 21, Woodburn Charter of 1982, generally defines the function of the City Administrator as being the government’s administrative head. The Charter specifically defines the powers and duties as: • Advising the Council of the affairs of the City • Ensuring that all ordinances are enforced and the provisions of contracts are observed • Appointing and removing of all City officers, and general control over City employees • Acting as purchasing agent for the City • Supervising of all public utilities owned/operated by the City, and of all City property • Other duties required by the Charter or City Council This department consists of 3.3 FTE responsible for carrying out the duties listed above including the City Administrator, Director of Special Projects, Public Affairs and Community Manager, and Executive Legal Assistant (0.3 FTE). Performance Measures Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goal # of accounts registered to receive weekly E-blasts 1,450 1654 1760 1800 # of accounts registered to receive weekly Spanish E-blasts 285 301 310 330 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted City Administrator 226,165 235,577 314,060 Personnel Services 321,670 321,670 321,670 42,363 31,370 67,520 Materials & Services 66,360 66,360 66,360 268,528 266,948 381,580 City Administrator Total 388,030 388,030 388,030 2.4 2.4 3.4 Full-Time Equivalent (FTE) 3.3 3.3 3.3 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 47 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1211 - City Administrator Expenditures 143,822 151,654 205,310 5111 Regular Wages 206,670 206,670 206,670 22 12 - 5121 Overtime - - - 27 26 40 5211 OR Workers' Benefit 40 40 40 10,132 10,737 14,020 5212 Social Security 14,950 14,950 14,950 19,225 20,080 26,690 5213 Med & Dent Ins 25,530 25,530 25,530 52,206 52,378 66,350 5214 Retirement 70,460 70,460 70,460 394 [PHONE REDACTED] Long Term Disability Ins 310 310 310 139 219 1,230 5216 Unemployment Insurance 2,680 2,680 2,680 199 [PHONE REDACTED] Life Insurance 200 200 200 - - - 5218 Paid Family Leave Insurance 830 830 830 226,165 235,577 314,060 Total - Personnel Services 321,670 321,670 321,670 864 282 2,000 5319 Office Supplies 2,000 2,000 2,000 2,745 2,987 2,000 5419 Other Professional Serv 2,000 2,000 2,000 2,539 3,693 1,800 5421 Telephone/Data 1,800 1,800 1,800 307 [PHONE REDACTED] Postage 500 500 500 14,240 14,800 19,740 5428 IT Support 31,500 31,500 31,500 - 98 1,170 5432 Meals 1,170 1,170 1,170 - - 1,000 5433 Mileage 1,000 1,000 1,000 - 977 5,000 5439 Travel 5,000 5,000 5,000 644 [PHONE REDACTED] Leases - Other 600 600 600 840 [PHONE REDACTED] Workers' Comp 790 790 790 35 - 20,000 5485 Leadership Development 5,000 5,000 5,000 19,529 6,359 10,000 5491 Dues & Subscriptions 10,000 10,000 10,000 620 799 3,000 5492 Registrations/Training 5,000 5,000 5,000 42,363 31,370 67,520 Total - Materials & Services 66,360 66,360 66,360 268,528 266,948 381,580 Division Total: 1211 - City Administrator 388,030 388,030 388,030 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 48 City Attorney Fund/Fund Number: General – 001 Department/Department Number: Administration – 101 Division/Division Number: City Attorney – 1411 Department Director: N. Robert Shields Description of purpose/function of department The City Attorney’s Office provides a full range of legal services, including providing legal advice to the City Council, City Administrator and departments; drafting ordinances and resolutions; leading the “in house” teams that negotiate with the general employee and police unions; reviewing and preparing agreements; and representing the City before governmental bodies and in state and federal courts. Description of department, including number of personnel The department consists of 2.5 FTE: the City Attorney, Assistant City Attorney and an Executive Legal Assistant FTE) that is shared with the City Administrator. Description of FY 2022-23 accomplishments • Negotiated a new two-year collective bargaining agreement with the Woodburn Police Association. • Negotiated a new three-year collective bargaining agreement with AFSCME. • Defended the City Council’s denial of the US Market & Woodburn Petroleum Gas Station land use application and won this case before the Oregon Land Use Board of Appeals (LUBA). • Assisted the Planning Department with land use issues related to the Amazon project, conversion of the Urban Reserve Area, and other City development projects. • Provided timely legal advice to City Council, City Administration, and departments. Description of FY 2023-24 proposed focus/goals • Provide ongoing legal advice and assistance to the City on the annexation of Butteville Road and City facilitation of related land use development in the Southwest corner of Woodburn. • Expand the City’s development opportunities by including the designated Urban Reserve Area into the existing Woodburn Urban Growth Boundary. • Assist the Planning Department on legal issues related to the Amazon project and an unprecedented number of land use development proposals. • Provide timely legal advice to City Council, City Administration, and departments. Performance Measures Measures FY 2020-21 Actual FY 2022-23 Actual FY 2022-23 Proposed FY 2023-24 Goal Review and revision of major City ordinances 4 4 4 4 Legal input into agenda items submitted to Council within internal deadlines 100% 100% 100% 100% ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 49 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted City Attorney 180,925 189,060 207,680 Personnel Services 214,100 214,100 214,100 34,756 39,045 42,830 Materials & Services 46,570 46,570 46,570 215,680 228,104 250,510 City Attorney Total 260,670 260,670 260,670 2.5 2.5 2.5 Full-Time Equivalent (FTE) 2.5 2.5 2.5 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1411 - City Attorney Expenditures 112,099 119,017 131,390 5111 Regular Wages 133,750 133,750 133,750 29 16 - 5121 Overtime - - - 21 19 20 5211 OR Workers' Benefit 20 20 20 8,266 8,773 9,610 5212 Social Security 10,090 10,090 10,090 19,333 20,262 21,240 5213 Med & Dent Ins 21,450 21,450 21,450 40,577 40,401 44,270 5214 Retirement 46,160 46,160 46,160 329 [PHONE REDACTED] Long Term Disability Ins 210 210 210 106 [PHONE REDACTED] Unemployment Insurance 1,740 1,740 1,740 166 [PHONE REDACTED] Life Insurance 140 140 140 - - - 5218 Paid Family Leave Insurance 540 540 540 180,925 189,060 207,680 Total - Personnel Services 214,100 214,100 214,100 7,243 8,405 8,000 5314 Books 9,000 9,000 9,000 981 542 2,000 5319 Office Supplies 2,000 2,000 2,000 436 3,[PHONE REDACTED] Other Professional Serv 1,000 1,000 1,000 1,895 1,847 1,500 5421 Telephone/Data 1,500 1,500 1,500 - - 100 5422 Postage 100 100 100 18,750 19,000 19,320 5428 IT Support 20,700 20,700 20,700 - 54 400 5432 Meals 400 400 400 - - 530 5433 Mileage 530 530 530 - 597 - 5439 Travel - - - 644 [PHONE REDACTED] Leases - Other 550 550 550 480 [PHONE REDACTED] Workers' Comp 290 290 290 3,116 2,706 2,100 5491 Dues & Subscriptions 3,000 3,000 3,000 1,211 1,551 7,500 5492 Registrations/Training 7,500 7,500 7,500 - - - 5495 Court Costs - - - 34,756 39,045 42,830 Total - Materials & Services 46,570 46,570 46,570 215,680 228,104 250,510 Division Total: 1411 - City Attorney 260,670 260,670 260,670 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 50 Finance Fund/Fund Number: General – 001 Department/Department Number: Administration – 101 Division/Division Number Finance – 1511 Department Director: Tony Turley Description of purpose/function of department The Finance Department processes and maintains the City’s general ledger, utility billing, accounts receivable, accounts payable, fixed assets, and payroll systems and Municipal Court1. This includes managing the budgeting, accounting, reporting, and financial planning functions for operation of all City and Urban Renewal departments. Description of department, including number of personnel The department consists of 11.2 FTE including the Finance Director, Assistant Finance Director, Senior Management Analyst, Payroll Specialist, two Accounting Assistants, two Court Operations Clerks, three Cashiers, and a Municipal Court Judge. Description of FY 2022-23 accomplishments • Moved the processing of utility bill payments made by check to a US Bank lock box to create efficiency gains in the department. • Hired an additional cashier to assist in providing the same level of service to the City’s rapidly growing customer base. • Stabilized the department’s operations after the many changes made during FY2021-22 Description of FY 2023-24 focus/goals • Implement ClearGov budgeting software across all departments to gain efficiency in completing annual budget preparation and capital project requests. Performance Measures Measures FY 2020-21 Actual FY 2021-22 Actual 2022-23 Projected FY 2023-24 Goal Receive the Government Finance Officers Association’s (GFOA) Distinguished Budget Award for the prior fiscal year Receipt of Award Receipt of Award Receipt of Award Receipt of Award Receive the GFOA Annual Comprehensive Financial Report Award for the prior fiscal year Receipt of Award Receipt of Award Receipt of Award Receipt of Award Increase percentage of customers using paperless billing 32% 39% 40% Percentage of customer calls answered on first call in 94% 95% 96% 1 The Municipal Court processes all citations and red-light camera tickets issued by the Woodburn Police Department, and code violations issued by the City’s Code Enforcement section. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 51 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Finance 287,269 366,571 665,950 Personnel Services 627,280 627,280 627,280 196,838 282,233 405,910 Materials & Services 429,360 429,360 429,360 484,106 648,804 1,071,860 Finance Total 1,056,640 1,056,640 1,056,640 11.1 10.6 11.2 Full-Time Equivalent (FTE) 11.2 11.2 11.2 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1511 - Finance Expenditures 178,444 222,397 345,410 5111 Regular Wages 372,470 372,470 372,470 19,370 25,311 48,410 5112 Part-Time Wages 35,980 35,980 35,980 712 7,221 5,850 5121 Overtime 6,020 6,020 6,020 57 71 150 5211 OR Workers' Benefit 120 120 120 14,668 18,777 37,460 5212 Social Security 32,110 32,110 32,110 34,343 40,961 110,120 5213 Med & Dent Ins 79,570 79,570 79,570 38,621 50,599 114,430 5214 Retirement 92,770 92,770 92,770 571 [PHONE REDACTED] Long Term Disability Ins 720 720 720 190 382 2,940 5216 Unemployment Insurance 5,400 5,400 5,400 294 [PHONE REDACTED] Life Insurance 460 [PHONE REDACTED] Paid Family Leave Insurance 1,660 1,660 1,660 287,269 366,571 665,950 Total - Personnel Services 627,280 627,280 627,280 452 - 2,500 5315 Computer Supplies - - - 9,311 16,748 17,000 5319 Office Supplies 22,000 22,000 22,000 81 [PHONE REDACTED] Other Supplies - - - 12,902 15,035 16,200 5414 Accounting/Auditing 25,000 25,000 25,000 520 1,[PHONE REDACTED] HR/Other Employee Expenses - - - 25,136 27,468 25,000 5419 Other Professional Serv 30,000 30,000 30,000 1,318 2,340 1,000 5421 Telephone/Data 3,000 3,000 3,000 2,066 2,362 3,800 5422 Postage 3,800 3,800 3,800 56,570 57,950 64,680 5428 IT Support 69,300 69,300 69,300 - - 3,000 5429 Other Communication Serv - - - 49,440 115,908 217,000 5430 Red Light Camera Contract 180,000 180,000 180,000 101 [PHONE REDACTED] Meals 400 400 400 - - 650 5433 Mileage 650 650 650 - (783) 800 5439 Travel 800 800 800 6,060 6,536 6,500 5446 Software Licenses 6,700 6,700 6,700 1,620 1,620 1,180 5464 Workers' Comp 950 950 950 3,445 3,857 2,600 5491 Dues & Subscriptions 2,600 2,600 2,600 3,254 2,682 11,000 5492 Registrations/Training 15,000 15,000 15,000 2,012 2,309 3,000 5493 Printing/Binding 3,000 3,000 3,000 22,550 25,860 29,000 5500 Banking Fees & Charges 66,160 66,160 66,160 196,838 282,233 405,910 Total - Materials & Services 429,360 429,360 429,360 484,106 648,804 1,071,860 Division Total: 1511 - Finance 1,056,640 1,056,640 1,056,640 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 52 City Recorder Fund/Fund Number: General – 001 Department/Department Number: Administration – 101 Division/Division Number: City Recorder – 1531 Department Director: Heather Pierson Description of purpose/function of department The City Recorder is responsible for a variety of administrative activities including records management, Council meeting administration and legislative administration. In addition, the City Recorder is the City’s risk management coordinator and oversees the insurance fund and all insurance policy administration and claims management functions. Description of department, including number of personnel One full-time employee and .2 FTE Executive Legal Assistant staff the City Recorder department Description of FY 2022-23 accomplishments • Assisted departments with review of archived records and identify records due for destruction. • Administered the 2022 General Election Description of FY 2023-24 proposed focus/goals • Provide Public Records training to employees Performance Measures Measures FY 2020-21 Actual FY 2022-23 Projected FY 2023-24 Goals City ordinances updates 10 4 4 City Council Meetings 24 24 24 Records Destruction Requests 150 200 200 Records Request 130 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted City Recorder 78,958 82,498 114,030 Personnel Services 109,370 109,370 109,370 11,370 13,057 18,460 Materials & Services 22,570 22,570 22,570 90,327 95,555 132,490 City Recorder Total 131,940 131,940 131,940 1.2 1.2 1.2 Full-Time Equivalent (FTE) 1.2 1.2 1.2 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 53 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1531 - City Recorder Expenditures 55,018 57,607 77,750 5111 Regular Wages 66,520 66,520 66,520 5112 Part-Time Wages 10,120 10,120 10,120 13 7 - 5121 Overtime - - - 14 13 10 5211 OR Workers' Benefit 10 10 10 4,345 4,546 5,020 5212 Social Security 6,080 6,080 6,080 3,978 4,335 13,310 5213 Med & Dent Ins 4,720 4,720 4,720 15,281 15,698 17,380 5214 Retirement 20,440 20,440 20,440 168 [PHONE REDACTED] Long Term Disability Ins 110 110 110 54 85 380 5216 Unemployment Insurance 1,000 1,000 1,000 86 77 70 5217 Life Insurance 70 70 70 5218 Paid Family Leave Insurance 300 300 300 78,958 82,498 114,030 Total - Personnel Services 109,370 109,370 109,370 98 578 1,000 5319 Office Supplies 1,000 1,000 1,000 318 243 2,000 5419 Other Professional Serv 5,500 5,500 5,500 608 [PHONE REDACTED] Telephone/Data 450 450 450 19 [PHONE REDACTED] Postage 200 200 200 8,910 8,920 8,820 5428 IT Support 9,450 9,450 9,450 - [PHONE REDACTED] Meals 300 300 300 - [PHONE REDACTED] Mileage 500 500 500 - [PHONE REDACTED] Travel 850 850 850 150 [PHONE REDACTED] Workers' Comp 100 100 100 - - 920 5471 Equipment Repair & Maint 920 920 920 60 [PHONE REDACTED] Dues & Subscriptions 300 300 300 1,207 825 3,000 5492 Registrations/Training 3,000 3,000 3,000 11,370 13,057 18,460 Total - Materials & Services 22,570 22,570 22,570 90,327 95,555 132,490 Division Total: 1531 - City Recorder 131,940 131,940 131,940 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 54 Human Resources Fund/Fund Number: General – 001 Department/Department Number: Administration – 101 Division/Division Number: Human Resources – 1611 Department Director: Mel Gregg Description of purpose/function of department To provide strategic, centralized and responsive human resource services in support of the employees, department managers and the City Administrator. The department is responsible for the full range of comprehensive human resources services and programs to enhance the efficiency and effectiveness of the organization including recruitment and selection, retention, classification and compensation systems, benefit administration, regulatory compliance, employee/labor relations, citywide training, personnel policy development, administration and updates, personnel records management and employee recognition. Description of department, including number of personnel The department consists of 3 FTEs: the Human Resources Director, an HR Analyst, and during FY2023-24, two part-time office assistants. Description of FY 2022-23 accomplishments • Maintained a safe work environment for all staff while staying in compliance with federal, state and local rules and mandates during the pandemic and reentry to in person • Updated administrative rules per 3 year review schedule • Successfully completed bargaining for successor contracts with both unions • Completed Pay Equity review per 3 year review schedule • Prepared for the new Oregon Paid Family Leave by updating policies Description of FY 2023-24 focus/goals • Improving recruitment efforts to match the current tight employee environment • Developing wellness programs and supervisory training • Assist with obtaining Sharp certification Performance Measures: Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goal Number of recruitments and applications processed - Increase applicant pool to hire the most qualified applicants 33/758 86/963 70/750 80/1,000 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 55 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Human Resources 122,558 127,659 153,420 Personnel Services 158,770 158,770 158,770 44,864 55,050 103,310 Materials & Services 104,570 104,570 104,570 167,422 182,709 256,730 Human Resources Total 263,340 263,340 263,340 2.0 2.0 2.0 Full-Time Equivalent (FTE) 3.0 3.0 3.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1611 - Human Resources Expenditures 81,509 85,479 108,170 5111 Regular Wages 96,930 96,930 96,930 - - - 5112 Part-Time Wages 10,120 10,120 10,120 17 16 20 5211 OR Workers' Benefit 20 20 20 6,309 6,645 7,160 5212 Social Security 8,440 8,440 8,440 11,190 11,307 11,600 5213 Med & Dent Ins 11,700 11,700 11,700 23,084 23,777 25,820 5214 Retirement 29,470 29,470 29,470 245 [PHONE REDACTED] Long Term Disability Ins 160 160 160 78 [PHONE REDACTED] Unemployment Insurance 1,400 1,400 1,400 126 [PHONE REDACTED] Life Insurance 100 100 100 - - - 5218 Paid Family Leave Insurance 430 430 430 122,558 127,659 153,420 Total - Personnel Services 158,770 158,770 158,770 - - 500 5315 Computer Supplies 500 500 500 369 179 1,000 5319 Office Supplies 1,000 1,000 1,000 4,429 - 30,000 5412 Legal 30,000 30,000 30,000 868 987 3,500 5417 HR/Other Employee Expenses 3,500 3,500 3,500 21,070 26,882 32,000 5419 Other Professional Serv 32,000 32,000 32,000 668 [PHONE REDACTED] Telephone/Data 800 800 800 5 9 30 5422 Postage 30 30 30 - - 500 5424 Advertising 500 500 500 14,450 19,000 18,060 5428 IT Support 19,350 19,350 19,350 - [PHONE REDACTED] Mileage 500 500 500 - 3,392 2,000 5439 Travel 2,000 2,000 2,000 470 [PHONE REDACTED] Workers' Comp 390 390 390 1,644 812 4,000 5491 Dues & Subscriptions 4,000 4,000 4,000 892 2,564 10,000 5492 Registrations/Training 10,000 10,000 10,000 44,864 55,050 103,310 Total - Materials & Services 104,570 104,570 104,570 167,422 182,709 256,730 Division Total: 1611 - Human Resources 263,340 263,340 263,340 1,287,976 1,485,241 2,178,230 Department Total: 101 - Administration 2,209,350 2,209,350 2,209,350 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 56 Economic Development Fund/Fund Number: General – 001 Department/Department Number: Economic Development – 125 Division/Division Number: Department Director: Econ Dev - 1250 Jamie Johnk Description of purpose/function of department This department provides increased focus on business development in our community, including business retention, recruitment and expansion activities; pursuit of partnerships; tourism development; downtown revitalization; and economic vitality in Woodburn. The Economic Development Director fills the role of the Urban Renewal Agency Manager overseeing projects, programs, and public arts. Since the onset of COVID-19 recovery, staff has led collaborative efforts with communities throughout North Marion County (Donald, St. Paul, Aurora, Hubbard, Gervais, Brooks, Mt. Angel, Silverton, and Scotts Mills) for its tourism and business/entrepreneur resource development. These endeavors received high regard from state, county, and regional partners resulting in additional grant funding and services. Description of department, including number of personnel Department staffing includes a Director and Economic Development Project Manager, whose wages are allocated between the General Fund and Urban Renewal Fund based on the percentage of time dedicated to each department. In FY 2023-24, a percentage of an administrative support staff will be shared with Community Services and Public Works. The department had a RARE participant in FY 22-23 and will have one in FY 23-24. Description of FY 2022-23 accomplishments • Continued to respond to business and project leads with state, local, and regional partners • Continued to work with existing businesses on retention and expansion projects • Manage Woodburn Enterprise Zone – 3 Applications • Continue working with Amazon on new 3.4 million square feet development in I-5 Logistics Center o Manage ODOT Immediate Opportunity Grant for OR 219 improvements - $1 million o Manage Special Public Works Funds Grant for Butteville Road realignment - $500,000 • Partner with developers on marketing the available industrial sites (Specht and Commerce Way sites) • Completed and closed-out CDBG-CV grant for Woodburn Emergency Rental Assistance Program - $450,000 • Manage CDBG-CV grant for AWARE Food Bank Project - $750,000 (Turned project over to Special Project Director) • Manage North Marion Tourism Collaborative (Destination Management Organization) and continue to focus on regional tourism marketing efforts: o Convene regular Collaborative meetings o Manage Mobile Kiosk locations and maintain software o Explore North Marion tourism website – development, manage, and update o Travel Oregon Destination Ready Program:  Complete Destination Ready Analysis (identified two programs from work)  Transportation Analysis – building connectivity with North Marion County tourism events, attractions, destinations, and activities  Downtown Ready – Assessment of downtown of North Marion County to determine readiness for welcoming tourists o Travel Oregon Capacity Building Grant – North Marion Collaborative - $25,000 o Identify and apply for additional tourism grants ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 57 • Maintain ongoing relationships with local, state and regional partnership with service on and participation with boards and committees Description of FY 2023-24 Economic Development Projects • Manage North Marion Business Alliance and continue to focus on regional business development and employment efforts o Convene regular Alliance meetings o Maintain Employment website to post North Marion jobs o Rural Opportunity Initiative (ROI) grant to establish business assistance initiative - $45,000  Contracted with Rural Development Initiatives (RDI) to complete the North Marion Business Assistance Assessment  Convened Business Resources Providers Group  Surveys and outreach to small businesses in North Marion County  Hosted 2 service providers Resource Fairs for the purpose of connecting small businesses to resource and service providers o Identify and apply for additional business development grants • Continue to meet with downtown businesses to discuss concerns and opportunities • Continue to staff the Public Arts and Mural Committee and work with the Committee on the development and management of projects: o Library Mural o Fire Department Monument o Police Department Monument o Bison Art Project at High School o Round-About Art • Continue to promote Urban Renewal Building Improvement Grant program to businesses and manage projects: o Historic City Hall Building o Masonic Building o Building Improvement Applications • Additional Urban Renewal Projects: o Façade Make-Over Program o 50/50 Sidewalk Program o Library Park Stage Cover • Respond to business and project leads with state, local, and regional partners • Work with existing businesses on retention and expansion projects • Manage and promote the Woodburn Enterprise Zone • Continue collaborating with Amazon on new 3.4 million square feet development in I-5 Logistics Center o Workforce development strategy and campaign – planning Q4 2023 • Partner with developers on marketing the available industrial sites (Specht and Commerce Way sites) • Support efforts on urban growth boundary expansion • Manage North Marion Tourism Collaborative (Destination Management Organization) focusing on regional tourism marketing efforts: o Convene regular Collaborative meetings o Manage Mobile Kiosk locations and maintain software o Explore North Marion tourism website – development, manage, and update o Travel Oregon Capacity Building Grant – North Marion Collaborative - $25,000 o Identify and apply for additional tourism grants ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 58 • Maintain ongoing relationships with local, state and regional partnership with service on and participation with boards and committees Performance Measures • Manage North Marion Business Alliance and focus on regional business development and employment efforts o Convene regular Alliance meetings o Maintain Explore North Marion Business website o Convene Business Resources Providers meetings o Outreach to small businesses in North Marion County o Host bi-annual service providers Resource Fairs for the purpose of connecting small businesses to resource and service providers o Identify and apply for additional business development grants • Meet with downtown businesses to discuss concerns and opportunities • Staff the Public Arts and Mural Committee and work on the development and management of projects o Library Mural o Fire Department Monument o Police Department Monument o Bison Art Project at High School o Round-About Art Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Actual FY 2023-24 Goal Business Lead Responses 16 12 8 10 Retention/Expansion Assistance 4 3 4 5 Host quarterly Industrial Business Roundtable 2 4 4 4 Urban Renewal Building Improvement Grants 0 4 3 5 Urban Renewal Design Service Grant 0 2 6 5 Downtown Events and Promotions 0 2 3 3 Complete Public Arts – Murals Projects 2 1 2 2 Façade Makeovers 6 NA 4 5 50/50 Sidewalk Improvements Program Applications NA NA 20 25 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 59 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Economic Development 138,074 145,487 177,520 Personnel Services 196,480 196,480 196,480 39,841 84,630 110,700 Materials & Services 633,860 633,860 633,860 177,914 230,117 288,220 Economic Development 830,340 830,340 830,340 1.0 1.0 1.0 Full-Time Equivalent (FTE) 1.0 1.0 1.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 125 - Economic Development Division: 1250 - Econ Dev Expenditures 89,050 93,902 121,620 5111 Regular Wages 129,900 129,900 129,900 261 914 - 5121 Overtime - - - 24 20 20 5211 OR Workers' Benefit 30 30 30 6,748 7,159 8,380 5212 Social Security 10,330 10,330 10,330 18,722 19,327 20,020 5213 Med & Dent Ins 17,930 17,930 17,930 22,764 23,680 26,540 5214 Retirement 35,690 35,690 35,690 277 [PHONE REDACTED] Long Term Disability Ins 240 240 240 85 [PHONE REDACTED] Unemployment Insurance 1,690 1,690 1,690 142 [PHONE REDACTED] Life Insurance 150 [PHONE REDACTED] Paid Family Leave Insurance 520 520 520 138,074 145,487 177,520 Total - Personnel Services 196,480 196,480 196,480 - - 350 5315 Computer Supplies 500 500 500 37 2,365 8,500 5319 Office Supplies 26,700 26,700 26,700 26,840 67,134 83,000 5419 Other Professional Serv 242,000 242,000 242,000 676 1,[PHONE REDACTED] Telephone/Data 2,200 2,200 2,200 17 91 300 5422 Postage 300 300 300 4,100 4,200 4,200 5428 IT Support 16,500 16,500 16,500 275 [PHONE REDACTED] Meals 500 500 500 - - 500 5433 Mileage 850 850 850 28 534 2,000 5439 Travel 2,500 2,500 2,500 300 [PHONE REDACTED] Workers' Comp 220 220 220 6,211 7,685 8,000 5491 Dues & Subscriptions 9,690 9,690 9,690 1,358 414 2,500 5492 Registrations/Training 6,900 6,900 6,900 - - - 5520 Grant Program 325,000 325,000 325,000 39,841 84,630 110,700 Total - Materials & Services 633,860 633,860 633,860 177,914 230,117 288,220 Department Total: 125 - Economic Development 830,340 830,340 830,340 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 60 Police Fund/Fund Number: General – 001 Department/Department Number: Police – 211 Division/Division Number: Department Director: Police – 2111 Martin Pilcher Description of purpose/function of department The Police Department provides 24-hour-a-day, 7-days-per-week law enforcement coverage, which includes patrol, school resource officers, community engagement, traffic enforcement and investigation, felony and misdemeanor crime investigations, city ordinance enforcement, evidence processing and storage, police records management and police administrative services. Description of department, including number of personnel 38.5 Sworn Police Officers and 10.5 Civilian Support Staff Description of FY 2022-23 accomplishments • Continue focused efforts on impacting crime rate, code enforcement and neighborhood livability issues with emphasis on vehicle theft reduction • Continue hiring within authorized budget • Completed Hazardous Mitigation Planning process • Continue community engagement programs and activities • Participated in “Community Connection Day” with community partners • Continue disposal of property/evidence inventory • Renewed Axon contract to include new body worn cameras, CEW’s, digital evidence storage, unmanned aerial systems and virtual reality training system • Completed Strategic Plan • Implemented new training and administrative investigation software • Staffed Community Response Officer position • Staffed Administrative Sergeant position • Activated Speed on Green traffic enforcement cameras at 99E and Hwy 214 • Hired full-time Property and Evidence Technician Description of FY 2023-24 proposed focus/goals • Continue focused efforts on impacting crime rate, code enforcement and neighborhood livability issues with emphasis on vehicle theft reduction • Continue hiring within authorized budget • Continue update, review and exercise of Emergency Operations Plan (EOP) • Include newly acquired virtual reality training simulator in use of force and de-escalation/ disengagement training • Provide enhanced traffic education and enforcement in community to increase safety and awareness • Continue community engagement programs and activities • Conduct a Community Police Academy • Participate in “Community Connection Day” with community partners • Continue upgrade of police radio system in partnership with Marion County • Continue disposal of property/evidence inventory ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 61 Performance Measures Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Actual FY 2023-24 Goal Police Department participation in community events 12 (COVID Impacted) 10 (COVID Impacted) 25 25 Number of sworn officers (FTE) 35 35 35 37 Total calls for service 15,800 13,702 (COVID Impacted) 14,500 15,000 (est) Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Police 5,941,895 6,098,607 7,515,280 Personnel Services 7,800,260 7,800,260 7,800,260 1,767,023 1,846,533 2,113,540 Materials & Services 2,269,520 2,269,520 2,269,520 - - - Capital Outlay 30,000 30,000 30,000 7,708,918 7,945,140 9,628,820 Police Total 10,099,780 10,099,780 10,099,780 45.8 47.0 49.5 Full-Time Equivalent (FTE) 49.0 49.0 49.0 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 62 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 211 - Police Division: 2111 - Patrol Expenditures 3,579,283 3,711,829 4,574,010 5111 Regular Wages 4,724,300 4,724,300 4,724,300 17,852 14,831 45,000 5112 Part-Time Wages 21,730 21,730 21,730 162,397 192,622 185,220 5121 Overtime 191,130 191,130 191,130 821 [PHONE REDACTED] OR Workers' Benefit 1,000 1,000 1,000 284,526 297,292 366,020 5212 Social Security 382,120 382,120 382,120 770,122 800,867 1,030,900 5213 Med & Dent Ins 950,900 950,900 950,900 1,106,917 1,061,068 1,272,230 5214 Retirement 1,431,170 1,431,170 1,431,170 10,600 8,264 7,410 5215 Long Term Disability Ins 8,220 8,220 8,220 3,674 5,880 28,250 5216 Unemployment Insurance 64,160 64,160 64,160 5,702 5,119 5,250 5217 Life Insurance 5,750 5,750 5,750 - - - 5218 Paid Family Leave Insurance 19,780 19,780 19,780 5,941,895 6,098,607 7,515,280 Total - Personnel Services 7,800,260 7,800,260 7,800,260 4,556 3,556 7,500 5319 Office Supplies 7,500 7,500 7,500 47,076 69,166 90,000 5323 Fuel 90,000 90,000 90,000 29,897 50,062 42,400 5324 Clothing 42,400 42,400 42,400 2,484 5,700 4,000 5326 Safety/Medical 4,000 4,000 4,000 26,906 25,801 28,000 5329 Other Supplies 28,000 28,000 28,000 19,498 12,860 21,500 5351 Ammunition 25,000 25,000 25,000 691 - 3,000 5400 Code Abatement 3,000 3,000 3,000 90,652 42,456 95,500 5415 Computer 120,000 120,000 120,000 755 5,077 4,000 5417 HR/Other Employee Expenses 10,000 10,000 10,000 22,921 39,255 26,000 5419 Other Professional Serv 26,000 26,000 26,000 2,228 4,002 7,500 5420 Investigation Expenses 7,500 7,500 7,500 36,339 37,834 35,000 5421 Telephone/Data 35,000 35,000 35,000 5,713 5,610 8,000 5422 Postage 8,000 8,000 8,000 627 1,000 5424 Advertising 1,000 1,000 1,000 - 15,511 6,500 5426 Contract Networks 10,000 10,000 10,000 362,890 387,760 444,970 5428 IT Support 498,010 498,010 498,010 499,238 509,462 520,000 5429 Other Communication Serv 537,200 537,200 537,200 - 621 - 5432 Meals - - - 7,021 14,589 22,000 5439 Travel 22,000 22,000 22,000 1,548 15,125 2,500 5443 Office Equipment 4,500 4,500 4,500 167,815 167,400 198,000 5444 Vehicle Leases 238,000 238,000 238,000 2,566 2,453 2,500 5449 Leases Other 86,860 86,860 86,860 3,563 3,115 4,800 5451 Natural Gas 6,000 6,000 6,000 - - 900 5452 Water/Sewer 900 900 900 51,171 49,605 55,000 5453 Electricity 62,500 62,500 62,500 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 63 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted 25,920 25,920 30,810 5461 Auto Insurance 29,280 29,280 29,280 7,570 7,570 10,420 5463 Property/Earthquake Insurance 10,390 10,390 10,390 125,870 125,870 124,820 5464 Workers' Comp 106,100 106,100 106,100 81,320 81,320 97,320 5465 General Liability Insurance 100,780 100,780 100,780 58,808 51,956 110,000 5471 Equipment Repair & Maint 35,000 35,000 35,000 31,252 27,061 23,100 5472 Buildings Repairs & Maint 23,100 23,100 23,100 24,328 27,566 45,000 5475 Vehicle Repair & Maint 45,000 45,000 45,000 15 445 - 5491 Dues & Subscriptions - - - 23,317 19,875 30,500 5492 Registrations/Training 35,500 35,500 35,500 3,099 11,305 11,000 5493 Printing/Binding 11,000 11,000 11,000 1,767,023 1,846,533 2,113,540 Total - Materials & Services 2,269,520 2,269,520 2,269,520 - - - 5641 Office Furniture & Equip 30,000 30,000 30,000 - - - Total - Capital Outlay 30,000 30,000 30,000 7,708,918 7,945,140 9,628,820 Department Total: 211 - Police 10,099,780 10,099,780 10,099,780 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 64 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 65 Community Services Department The Community Services Department consists of five divisions – Library, Aquatics, Recreation, Parks & Facilities Maintenance, and Community Services Administration. The budget detail at the divisional level can be found on the next pages. FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Community Services Department 1,499,695 1,760,509 2,383,180 Personnel Services 2,503,180 2,503,180 2,626,850 864,195 1,232,497 1,319,945 Materials & Services 1,427,060 1,427,060 1,428,390 - 5,427 109,000 Capital Outlay 242,000 242,000 242,000 2,363,891 2,998,433 3,812,125 Community Services Total 4,172,240 4,172,240 4,297,240 Total by Division 770,184 853,555 1,076,760 Library 1,005,820 1,005,820 1,005,820 - - - Museum 62,360 62,360 62,360 234,192 524,398 722,720 Aquatics 765,210 765,210 765,210 179,508 208,169 450,920 Recreation 451,980 451,980 451,980 820,867 996,420 1,155,605 Park & Facilities Maintenance 1,361,690 1,361,690 1,361,690 363,573 497,105 504,120 Community Services Administration 525,180 525,180 650,180 2,368,324 3,079,647 3,910,125 Total by Division 4,172,240 4,172,240 4,297,240 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 66 Library Fund/Fund Number: General - 001 Department/Department Number: Library - 411 Department Director: Jesse Cuomo Description of purpose/functions of department The Library offers materials and services to the residents of Woodburn and the surrounding rural areas. The Library features a collection of more than 148,924 items in a variety of print and electronic formats, and circulates them locally and throughout Polk, Yamhill and Marion Counties via its membership in the Chemeketa Cooperative Regional Library Service. Library operations focus on two main areas: the processing, handling and circulation of books, magazines, DVDs and other library materials; and the selection of materials, provision of reader advisory and research support, and the delivery of programs and other content. Description of department, including number of personnel The Library is staffed by both full-time and part-time employees (8.3 FTE), including the Library Manager and four full- time program leads (Adult & Teen Librarian, Children’s Librarian, Technical Services Librarian, Circulation Library Assistant), and six part-time Library Assistants. Description of FY 2022-23 accomplishments • Library Book Mobile became operational • Opened Woodburn Museum and Bungalow Theatre for weekly tours and programs • Friends of the Library ran four book sales to fund library programs • 410 student cards added from the fall library drive Description of FY 2023-24 focus/goals • Employ bookmobile for use throughout the communities the library serves • Increase programming at Woodburn Museum and Bungalow • Work with school districts to get Library cards for all students • Expand Summer Reading to integrate better with Woodburn School District Performance Measures Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goal Library attendance 18,206 35,562 53,800 60,000 Library circulation 96,862 115,826 136,069 150,000 Meeting room reservations 9 157 809 900 Library program offered 5 122 188 200 Library program participation 113 2021 2,128 2500 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Library 519,415 513,494 685,590 Personnel Services 689,920 689,920 689,920 246,335 258,847 293,170 Materials & Services 315,900 315,900 315,900 4,434 81,215 98,000 Capital Outlay - - - 770,184 853,555 1,076,760 Library Total 1,005,820 1,005,820 1,005,820 10.5 11.1 8.4 Full-Time Equivalent (FTE) 8.3 8.3 8.3 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 67 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 3199 - Library Administration Expenditures 327,567 304,390 361,230 5111 Regular Wages 355,500 355,500 355,500 22,806 49,635 116,810 5112 Part-Time Wages 125,330 125,330 125,330 75 13 - 5121 Overtime - - - 116 [PHONE REDACTED] OR Workers' Benefit 170 170 170 26,420 26,308 36,600 5212 Social Security 37,120 37,120 37,120 55,099 55,354 60,180 5213 Med & Dent Ins 52,030 52,030 52,030 85,541 76,034 106,680 5214 Retirement 110,570 110,570 110,570 956 [PHONE REDACTED] Long Term Disability Ins 640 640 640 341 512 2,880 5216 Unemployment Insurance 6,240 6,240 6,240 493 [PHONE REDACTED] Life Insurance 400 400 400 - - - 5218 Paid Family Leave Insurance 1,920 1,920 1,920 519,415 513,494 685,590 Total - Personnel Services 689,920 689,920 689,920 1,902 1,686 3,560 5319 Office Supplies 3,560 3,560 3,560 - - 3,000 5323 Fuel 3000 3000 3000 2,117 3,715 4,000 5340 Print Materials - Teen 3,800 3,800 3,800 28,939 29,770 24,500 5341 Print Materials - Adult 24,500 24,500 24,500 10,140 12,179 17,000 5342 Print Materials - Child 13,500 13,500 13,500 6,470 11,316 9,000 5345 Audiovisual Materials - Adult 7,000 7,000 7,000 1,216 1,552 2,000 5345.001 Audiovisual Materials - Child 2,000 2,000 2,000 - 1,582 2,630 5345.002 Audiovisual Materials - Teen 1,000 1,000 1,000 181 7,601 - 5347.001 Program Supplies - Summer Concerts - - - 829 1,888 5,000 5347.002 Program Supplies - Adult 2,000 2,000 2,000 4,002 5,008 8,500 5347.003 Program Supplies - Child 10,500 10,500 10,500 1,418 3,875 5,000 5347.004 Program Supplies - Technical Services 5,000 5,000 5,000 - - - 5347.005 Program Supplies- Teen 2,000 2,000 2,000 2,611 2,801 3,380 5349 Periodicals - Adult 3,380 3,380 3,380 138 - 250 5350 Periodicals - Child 250 250 250 196 1,235 1,500 5419 Other Professional Serv 1,500 1,500 1,500 2,107 2,132 2,500 5421 Telephone/Data 2,500 2,500 2,500 11 21 230 5422 Postage 230 230 230 100 [PHONE REDACTED] Advertising 630 630 630 111,930 92,610 97,020 5428 IT Support 103,500 103,500 103,500 - - 300 5432 Meals 300 300 300 - - 200 5433 Mileage 200 200 200 - 587 1,500 5439 Travel 1,500 1,500 1,500 314 1,297 3,500 5443 Office Equipment 3,500 3,500 3,500 3,319 3,778 3,800 5451 Natural Gas 4,750 4,750 4,750 28,589 31,807 34,000 5453 Electricity 54,500 54,500 54,500 - - - 5461 Auto Insurance 490 490 490 9,550 9,550 13,310 5463 Property/Earthquake Insurance 13,360 13,360 13,360 840 [PHONE REDACTED] Workers' Comp 520 520 520 10,560 10,560 8,830 5465 General Liability Insur 9,470 9,470 9,470 - 65 3,850 5471 Equipment Repair & Maint 3,850 3,850 3,850 15,605 18,043 24,000 5472 Buildings Repairs & Maint 24,000 24,000 24,000 2,207 2,709 5,090 5472.001 Fixture Repair 5,090 5,090 5,090 - - 2,000 5475 Vehicle Repair & Maint 2,000 2,000 2,000 964 [PHONE REDACTED] Dues & Subscriptions 400 400 400 79 140 1,120 5492 Registrations/Training 1,120 1,120 1,120 - 76 1,000 5499.001 Reg Lib Sv 1,000 1,000 1,000 - - 60 5500 Banking Fees & Charges - - - 246,335 258,847 293,170 Total - Materials & Services 315,900 315,900 315,900 - 74,384 98,000 5642 Passenger Vehicles 4,434 6,830 - 5649 Other Equipment - - - 4,434 81,215 98,000 Total - Capital Outlay - - - 770,184 853,555 1,076,760 Division Total: 3119 - Library Administration 1,005,820 1,005,820 1,005,820 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 68 Museum Fund/Fund Number: General - 001 Department/Department Number: Community Services- 411 Division/Division Number: Museum-7511 Department Director: Jesse Cuomo Description of purpose/functions of department The Woodburn Museum offers residents a space to explore the history of the city and the surrounding communities. The Bungalow Theatre offers programming, movies, lectures, live theater as well as serving as a rental space for community organizations. Description of department, including number of personnel The museum is staffed with a PT Library Assistant and a FT Librarian dedicating 20% of their time towards museum operations. The Library Manager, Library Assistant, and Events and Special Program Manager coordinate programming collectively. Description of FY 2022-23 accomplishments • Completed initial museum displays and reinstallations • Renovation completed in January 2023 • Programming began in February 2023 • Museum opened to the public in March 2023 Description of FY 2023-24 focus/goals • Increase programming and event opportunities • Expand museum hours • Re-establish accession and deaccession cataloguing process using available software • Create sustainable cataloging process • Work with local schools and community groups to establish tours and theatre showings • Install the Bison Antiquus (Ancient bison) exhibit Measures FY 2020-2021 Actual (Covid-19) FY 2021-2022 Actual (Construction) FY 2022-23 Projected FY 2023-24 Goal Number of events 0 0 8 15 Museum and Theatre rental (hours) 0 0 30 120 Museum attendance 0 0 300 750 Theatre attendance 0 0 400 800 Museum and Theatre Programs 0 0 10 40 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 69 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Museum - - - Personnel Services 39,650 39,650 39,650 - - - Materials & Services 22,710 22,710 22,710 - - - Museum Total 62,360 62,360 62,360 - - - Full-Time Equivalent (FTE) 0.5 0.5 0.5 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411- Community Services Division: 7511- Museum 5111 Regular Wages 12,680 12,680 12,680 5112 Part-Time Wages 16,770 16,770 16,770 5211 Or Workers' Benefit 10 10 10 5212 Social Security 2,250 2,250 2,250 5213 Med & Dent Ins 1,740 1,740 1,740 5214 Retirement 5,670 5,670 5,670 5215 Long Term Disability Ins 20 20 20 5216 Unemployment Insurance 380 [PHONE REDACTED] Life Insurance 10 10 10 5218 Paid Family Leave Insurance 120 120 120 - - - Total - Personnel Services 39,650 39,650 39,650 5319 Office Supplies 500 [PHONE REDACTED] Program Supplies 3,000 3,000 3,000 5422 Postage 100 [PHONE REDACTED] IT Support 9,450 9,450 9,450 5443 Office Equipment 500 [PHONE REDACTED] Natural Gas 850 [PHONE REDACTED] Electricity 1,000 1,000 1,000 5463 Property/Earthquake Insurance 2,310 2,310 2,310 5472 Building Repairs & Maint 5,000 5,000 5,000 - - - Total - Materials & Services 22,710 22,710 22,710 - - - Division Total: 7511 - Museum 62,360 62,360 62,360 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 70 Aquatics Fund/Fund Number: General – 001 Department/Department Number: Community Services – 411 Division/Division Number: Aquatics Administration – 7419 Department Director: Jesse Cuomo Description of purpose/function of department The Woodburn Aquatic Center offers fitness, recreational and learn-to-swim programs for individuals of all ages. Facility amenities include a 10-lane swimming pool with water slide, rope swing, group exercise room, party rental room, basketball hoop, wading pool, spa, fitness equipment and saunas. Description of department, including number of personnel 9.5 FTE with one full time Aquatics Program Supervisor leading part time employees (8.5 FTE employees) The Woodburn Aquatic Center has budgeted revenue of $200,000 and $765,210 in budgeted expenditures, with $565,210 from General Fund revenue that supports operations. Description of FY 2022-23 accomplishments • Expand hours to meet residents’ needs • Expanded high school swim team partnerships • Increased attendance with youth swim team • Increased fitness class offerings and class attendance Description of FY 2023-24 focus/goals • Continue to increase staffing to increase hours of operations to meet residents’ needs • Update wading pool fixture and other amenities as budget allows • Increase swimming lesson offering to provide increased community water safety skills • Add instructional staff to increase water safety instruction • Increase community partnerships to expand possible staffing and increase cost recovery Performance Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goal Maintain 50% cost recovery to reduce the General Fund Budgetary impact 0 19 28 40 Improve attendance numbers by marketing and increasing events 0 17,100 20,000 30,000 Improve water safety through swim lesson enrollments 0 675 700 725 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Aquatics 90,272 253,982 452,400 Personnel Services 464,500 464,500 464,500 143,920 270,416 270,320 Materials & Services 300,710 300,710 300,710 - - - Capital Outlay - - - 234,192 524,398 722,720 Aquatics Total 765,210 765,210 765,210 12.1 10.6 9.5 Full-Time Equivalent (FTE) 9.5 9.5 9.5 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 71 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 7419 - Aquatic Administration Expenditures 56,077 79,860 71,280 5111 Regular Wages 72,080 72,080 72,080 - 131 21,840 5112 Part-Time Wages 21,670 21,670 21,670 - 4,406 41,330 5112.011 Instruction Wages 40,860 40,860 40,860 3,710 57,749 110,840 5112.012 Lifeguarding Wages 128,890 128,890 128,890 165 18,022 19,660 5112.014 Administration Wages - - - - 728 10,290 5112.015 Pool Operator Custodial) Wages 10,320 10,320 10,320 1,200 26,939 26,210 5112.016 Water Fitness Instructor Wages 28,900 28,900 28,900 - 8,363 40,410 5112.017 Head Lifeguard Wages 43,120 43,120 43,120 24 [PHONE REDACTED] OR Workers' Benefit 210 210 210 4,786 15,096 26,440 5212 Social Security 26,720 26,720 26,720 7,948 14,609 16,930 5213 Med & Dent Ins 17,510 17,510 17,510 16,032 27,410 64,740 5214 Retirement 68,100 68,100 68,100 178 [PHONE REDACTED] Long Term Disability Ins 130 130 130 60 327 2,040 5216 Unemployment Insurance 4,500 4,500 4,500 92 88 80 5217 Life Insurance 90 90 90 - - - 5218 Paid Family Leave Insurance 1,400 1,400 1,400 90,272 253,982 452,400 Total - Personnel Services 464,500 464,500 464,500 - 2,177 1,000 5319 Office Supplies 1,500 1,500 1,500 1,755 4,528 2,000 5326 Safety/Medical 2,000 2,000 2,000 5,610 18,192 16,000 5327 Chemicals 19,000 19,000 19,000 10 7,847 2,500 5329 Other Supplies 2,500 2,500 2,500 607 4,647 8,500 5390 Merchandise 8,500 8,500 8,500 - 5,632 13,500 5391 Inventory 13,000 13,000 13,000 4,767 16,050 20,000 5419 Other Professional Serv 20,000 20,000 20,000 1,014 1,132 1,200 5421 Telephone/Data 1,200 1,200 1,200 - - 100 5422 Postage 100 100 100 3,398 8,866 6,000 5424 Advertising 6,000 6,000 6,000 8,610 13,230 18,480 5428 IT Support 19,800 19,800 19,800 - - 500 5433 Mileage 500 500 500 - - 500 5439 Travel 500 500 500 21,916 46,239 41,000 5451 Natural Gas 60,000 60,000 60,000 24,911 44,292 46,500 5453 Electricity 51,150 51,150 51,150 7,920 7,920 11,190 5463 Property/Earthquake Insurance 11,230 11,230 11,230 12,980 12,980 9,050 5464 Workers' Comp 10,390 10,390 10,390 6,450 6,450 3,800 5465 General Liability Insur 4,840 4,840 4,840 220 11,082 15,000 5471 Equipment Repair & Maint 15,000 15,000 15,000 41,474 52,893 45,000 5472 Building Repairs & Maint 45,000 45,000 45,000 200 200 1,000 5491 Dues & Subscriptions 1,000 1,000 1,000 1,100 4,336 6,000 5492 Registrations/Training 6,000 6,000 6,000 978 1,723 1,500 5498 Permits/Fees 1,500 1,500 1,500 143,920 270,416 270,320 Total - Materials & Services 300,710 300,710 300,710 234,192 524,398 722,720 Division Total: 7419 - Aquatic Administration 765,210 765,210 765,210 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 72 Recreation Administration Fund/Fund Number: General – 001 Department/Department Number: Community Services – 411 Division/Division Number: Rec Administration - 7429 Department Director: Jesse Cuomo Description of purpose/function of department The Recreation division offers community-wide leisure opportunities including youth and adult sports, community events, youth leadership programs, summer camps, and adult recreational trips and community education classes. Description of department, including number of personnel The division consist of 3.0 FTE employees, including one full-time Events and Special Programs Manager who oversees programs and activities, 1.0 Administrative Specialist with a workload shared between three departments, and part- time support staff (1.0 FTE). Over this past year, the department will continue to grow community partnerships that can provide additional recreational programming. Description of FY 2022-23 accomplishments • Expanded recreational sports programs in partnership with Woodburn Fútbol Club and the YMCA of Marion and Polk County • Expanded community events including re-introducing the July 4th Celebration and returning the full three-day Fiesta Mexicana • Opened the newly remodeled Woodburn Museum and Bungalow Theatre • Re-introduced programs including Adult R.E.C Trips and Red Cross Babysitter Training courses Description of FY 2023-24 focus/goals • Complete Recreation and Park Master Plan update • Support Library in Woodburn Museum/Bungalow Theatre program/event expansion and facility rentals • Expand seasonal camp offerings to provide Winter and Spring Break offerings • Continue full slate of event programming - Ex. July 4th (Event Budget): o Fiesta Mexicana ($142,000) o 4th of July Celebration ($18,000) o Music in the Park Series – 6 Concerts ($9,000) o Taste of Woodburn ($6,000) o Trunk or Treat ($2,500) o Hispanic Heritage Month Celebration ($1,000) o Mayor’s Tree Lighting ($1,000) Performance Measures FY 2020-2021 Actual FY 2021-2022 Actual FY 2022-23 Projected FY 2023-24 Goal Number of community events 0 8 12 18 Summer program enrollment 0 111 268 350 Youth sports enrollment 0 531 812 1,000 Youth program enrollment 0 0 132 300 Adult sports/program enrollment 0 0 650 1,000 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 73 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Recreation 80,397 15,533 159,790 Personnel Services 158,590 158,590 158,590 99,111 192,636 291,130 Materials & Services 293,390 293,390 293,390 - - - Capital Outlay - - - 179,508 208,169 450,920 Recreation Total 451,980 451,980 451,980 4.0 2.9 2.3 Full-Time Equivalent (FTE) 3.0 3.0 3.0 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 7429 - Rec Administration 47,425 10,074 62,970 5111 Regular Wages 69,500 69,500 69,500 - - 31,280 5112 Part-Time Wages 29,970 29,970 29,970 195 - - 5112.010 Youth Sports - - - 1 132 - 5121 Overtime - - - 14 4 50 5211 OR Workers' Benefit 40 40 40 3,611 755 7,200 5212 Social Security 7,840 7,840 7,840 15,454 2,257 23,010 5213 Med & Dent Ins 24,940 24,940 24,940 13,430 2,218 34,710 5214 Retirement 24,410 24,410 24,410 146 34 - 5215 Long Term Disability Ins 130 130 130 45 36 570 5216 Unemployment Insurance 1,290 1,290 1,290 76 22 - 5217 Life Insurance 80 80 80 - - - 5218 Paid Family Leave Insurance 390 390 390 80,397 15,533 159,790 Total - Personnel Services 158,590 158,590 158,590 46 [PHONE REDACTED] Office Supplies 200 200 200 - 32 - 5329 Other Supplies - - - 1,626 28,822 34,000 5329.100 Events 37,500 37,500 37,500 70 4,415 7,500 5329.200 Youth Sports 10,000 10,000 10,000 - 5,000 5329.300 Adult Sports 2,500 2,500 2,500 220 51,193 142,000 5329.405 Fiesta Services 142,000 142,000 142,000 2,387 4,129 6,000 5329.600 Rec Admin 4,000 4,000 4,000 - - 1,000 5329.700 Arts & Culture 3,000 3,000 3,000 - - 2,000 5329.800 Active Adult 2,000 2,000 2,000 3,448 9,994 - 5329.900 Museum - - - 199 301 3,000 5409.140 Garage Services 3,000 3,000 3,000 45,000 45,000 45,000 5419.101 Contract Svcs Teen Center 45,000 45,000 45,000 1,081 1,123 1,500 5421 Telephone/Data 1,500 1,500 1,500 1,283 8,024 1,000 5424 Advertising 1,000 1,000 1,000 26,130 22,360 23,100 5428 IT Support 20,550 20,550 20,550 156 - 300 5432 Meals 300 300 300 - [PHONE REDACTED] Travel 300 300 300 2,510 1,769 1,750 5451 Natural Gas 2,200 2,200 2,200 3,834 4,155 4,500 5453 Electricity 4,950 4,950 4,950 2,750 2,750 5,290 5461 Auto Insurance 4,480 4,480 4,480 3,790 3,790 2,440 5464 Workers' Comp 2,470 2,470 2,470 3,020 3,020 - 5465 General Liability Insur 1,190 1,190 1,190 - - 1,750 5472 Buildings Repairs & Maint 1,750 1,750 1,750 80 45 1,500 5475 Vehicle Repair & Maint 1,500 1,500 1,500 406 537 - 5491 Dues & Subscriptions - - - 1,073 125 2,000 5492 Registrations/Training 2,000 2,000 2,000 99,111 192,636 291,130 Total - Materials & Services 293,390 293,390 293,390 179,508 208,169 450,920 Division Total: 7429 - Rec Administration 451,980 451,980 451,980 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 74 Parks and Facilities Maintenance Fund/Fund Number: General – 001 Department/Department Number: Community Services – 411 Division/Division Number: Parks & Facilities Maintenance - 7711 Department Director: Jesse Cuomo Description of purpose/function of department The Parks and Facilities Maintenance Department is responsible for maintaining parks, grounds, buildings and providing custodial services for City facilities. Commercial contracts support other facility services initiated by facilities maintenance staff. Commercially contracted facilities maintenance services include ventilation, air-conditioning (HVAC), electrical maintenance and improvements, fire protection equipment, locksmithing, roofing and painting. Description of department, including number of personnel Section consists of 8.0 FTE: 1 Parks and Facilities Maintenance Supervisor and 7 Parks and Facilities maintenance staff Description of FY 2022-23 accomplishments • Assisted in buildout of three office spaces for five employees • Installed bark chip walking path at Nelson Park • Replaced HVAC equipment at multiple locations: IT, Library, and City Hall Council Chambers • Replaced fire sprinkler system at the Ladder Factory • Renovated the Family Resource Center and created five individual suites Description of FY2023-24 proposed focus/goals • Add irrigation, landscaping, and repave parking lot at Legion Park • Improve park buildings’ exterior and interiors • Oversee two new park installations: Dove Landing and Boones Crossing Performance Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goal Park acres 120 120 120 128 Park restrooms maintained 4 (Covid-19) 12 14 16 Turf Soccer Field 0 0 1 1 Sports fields maintained (multi-use) 8 8 7 7 Playgrounds inspected weekly 9 9 9 11 Sports courts 5 6 12 13 Splash pads 1 1 1 1 Irrigation systems 25 25 25 27 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Parks & Facilities Maintenance 493,760 547,324 651,730 Personnel Services 695,790 695,790 695,790 327,108 443,669 394,875 Materials & Services 423,900 423,900 423,900 - 5,427 109,000 Capital Outlay 242,000 242,000 242,000 820,867 996,420 1,155,605 Parks & Facilities Maintenance Total 1,361,690 1,361,690 1,361,690 8.3 9.8 8.0 Full-Time Equivalent (FTE) 8.0 8.0 8.0 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 75 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 7711 - Parks & Facilities Maintenance Expenditures 281,569 344,033 400,100 5111 Regular Wages 417,010 417,010 417,010 23,434 4,462 - 5112 Part-Time Wages - - - 4,819 2,769 - 5121 Overtime - - - 146 [PHONE REDACTED] OR Workers' Benefit 170 170 170 22,792 25,843 30,870 5212 Social Security 32,200 32,200 32,200 90,187 95,500 125,930 5213 Med & Dent Ins 138,850 138,850 138,850 69,158 72,661 91,080 5214 Retirement 99,520 99,520 99,520 895 [PHONE REDACTED] Long Term Disability Ins 580 580 580 294 514 2,390 5216 Unemployment Insurance 5,420 5,420 5,420 465 [PHONE REDACTED] Life Insurance 380 380 380 - - - 5218 Paid Family Leave Insurance 1,660 1,660 1,660 493,760 547,324 651,730 Total - Personnel Services 695,790 695,790 695,790 137 [PHONE REDACTED] Office Supplies 300 300 300 26,655 30,247 25,000 5321 Cleaning Supplies 27,500 27,500 27,500 11,812 22,370 15,500 5323 Fuel 17,500 17,500 17,500 - 66 - 5324 Clothing - - - 6,651 2,847 5,000 5325 Ag Supplies 5,000 5,000 5,000 976 4,992 2,200 5326 Safety/Medical 2,200 2,200 2,200 11,619 4,555 10,000 5329 Other Supplies 10,000 10,000 10,000 483 697 3,000 5331 Construction Materials 3,000 3,000 3,000 1,983 1,659 2,000 5338 Tools 2,000 2,000 2,000 370 3,362 1,500 5352 Protective Clothing 1,500 1,500 1,500 1,355 909 10,800 5363 Signs 5,800 5,800 5,800 123 2,371 4,000 5385 Fertilizer 6,000 6,000 6,000 3,510 14,650 18,000 5409.140 Garage Services 18,000 18,000 18,000 83,566 181,722 97,780 5419 Other Professional Serv 117,780 117,780 117,780 5,337 6,231 6,000 5421 Telephone/Data 6,000 6,000 6,000 4 8 - 5422 Postage - - - 17,520 17,950 18,480 5428 IT Support 19,800 19,800 19,800 387 2,591 4,000 5445 Work Equipment 4,000 4,000 4,000 912 - 3,000 5446 Software Licenses 4,500 4,500 4,500 454 485 2,500 5449 Other Leases 2,500 2,500 2,500 4,882 5,485 6,000 5451 Natural Gas 7,700 7,700 7,700 45,801 38,564 40,000 5453 Electricity 45,000 45,000 45,000 5,130 5,130 3,425 5461 Auto Insurance 2,910 2,910 2,910 9,020 9,020 13,940 5463 Property/Earthquake Insurance 9,700 9,700 9,700 13,600 13,600 11,300 5464 Workers' Comp 10,940 10,940 10,940 5,860 5,860 7,150 5465 General Liability Insur 8,770 8,770 8,770 12,287 9,035 16,000 5471 Equipment Repair & Maint 16,000 16,000 16,000 25,574 42,356 35,000 5472 Buildings Repairs & Maint 35,000 35,000 35,000 1,946 4,544 5,000 5475 Vehicle Repair & Maint 5,000 5,000 5,000 17,767 2,295 4,500 5478 Playground Repair & Maint 6,000 6,000 6,000 10,507 8,027 20,000 5484 Urban Forestry Program 20,000 20,000 20,000 534 1,374 2,000 5492 Registrations/Training 2,000 2,000 2,000 348 151 1,500 5498 Permits/Fees 1,500 1,500 1,500 327,108 443,669 394,875 Total - Materials & Services 423,900 423,900 423,900 - 5,427 - 5637 Parks - - - - - - 5642 Passenger Vehicles 60,000 60,000 60,000 - - 109,000 5649 Other Equipment 182,000 182,000 182,000 - 5,427 109,000 Total - Capital Outlay 242,000 242,000 242,000 820,867 996,420 1,155,605 Division Total: 7711 - Parks & Facilities Maint 1,361,690 1,361,690 1,361,690 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 76 Community Services Administration Fund/Fund Number: General – 001 Department/Department Number: Community Services — 411 Division/Division Number: Community Services Admin – 7911 Department Director: Jesse Cuomo Description of purpose/function of department It is the mission of the Community Services Department to build a strong sense of community and improve the quality of life for all Woodburn residents by providing an excellent system of parks, open spaces, facilities and leisure services, a strong collection of informational materials, opportunities for lifelong learning and by promoting community-wide literacy. Description of department, including number of personnel The department oversees approximately 33.8 FTE and is responsible for operating recreation programs and special events, the Aquatic Center, Public Library, Parks and Facilities Maintenance, volunteer programs, Community Relations, and park planning and development. Community Services Administration consists of 4.5 FTE. Description of FY 2022-23 accomplishments • Completed Phase 2 of the Legion Park Improvement Project, including an artificial turf field, new 800 seat stadium and field lighting, four pickleball courts, one basketball court, one futsal court, and state-of-the- art play features • Completed the Woodburn Museum and Bungalow Theater remodel • Hosted a Spanish language radio program on Radio Poder to provide valuable information to the public • Completed $450,000 Community Development Block Grant, assisting those impacted by Covid-19 with rental and utility assistance, serving 156 applicants and 562 persons Description of FY 2023-24 focus/goals • Update Recreation and Park Master Plan • Make improvements at Centennial Park’s dog park and Burlingham Park • Plan for Community Center project development continuation • Work with housing developers to ensure adequate outdoor open spaces and park amenities Performance Measures FY 2020-21 Actual (Covid-19) FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goal Park shelter rental (hours) /field rentals (hours) 29 park hrs. / 4633.75 field hrs. 98 park hrs./ 5,863.25 field hrs. 162 park hrs./ 6,183 field hrs. 200 park hrs./ 6500 field hrs. Increase park vendor permits 2 2 4 6 Urban forestry Program: tree give away certificates issued to Woodburn residents 41 13 54 75 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 77 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Community Services Administration 315,851 430,175 433,670 Personnel Services 454,730 454,730 578,400 47,722 66,929 70,450 Materials & Services 70,450 70,450 71,780 363,573 497,105 504,120 Community Services Admin Total 525,180 525,180 650,180 3.5 4.5 3.5 Full-Time Equivalent (FTE) 3.5 3.5 4.5 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 7991 - Community Services Admin 201,097 273,679 269,900 5111 Regular Wages 278,410 278,410 340,000 4,628 2,116 13,390 5112 Part-Time Wages 14,150 14,150 14,150 58 63 60 5211 OR Workers' Benefit 60 60 80 15,295 20,699 21,770 5212 Social Security 22,780 22,780 27,730 37,814 54,463 46,820 5213 Med & Dent Ins 65,560 65,560 88,790 55,832 77,756 79,280 5214 Retirement 68,010 68,010 100,660 615 [PHONE REDACTED] Long Term Disability Ins 480 480 590 199 391 1,700 5216 Unemployment Insurance 3,800 3,800 4,600 313 [PHONE REDACTED] Life Insurance 310 310 380 - - - 5218 Paid Family Leave Insurance 1,170 1,170 1,420 315,851 430,175 433,670 Total - Personnel Services 454,730 454,730 578,400 172 63 500 5319 Office Supplies 500 500 500 575 84 600 5329 Other Supplies 600 600 1,930 363 - 1,000 5411 Engineering & Architect 1,000 1,000 1,000 2,155 2,953 2,600 5417 HR/Other Employee Expenses 2,600 2,600 2,600 1,668 20,187 11,050 5419 Other Professional Serv 11,050 11,050 11,050 1,955 2,814 2,500 5421 Telephone/Data 2,500 2,500 2,500 246 271 4,000 5422 Postage 4,000 4,000 4,000 23,360 23,930 15,120 5428 IT Support 19,350 19,350 19,350 - 68 200 5432 Meals 200 200 200 - [PHONE REDACTED] Mileage 700 700 700 - [PHONE REDACTED] Travel 600 600 600 - - 3,000 5443 Office Equipment 3,000 3,000 3,000 1,700 - 2,300 5446 Software Licenses 2,300 2,300 2,300 2,370 2,548 2,500 5449 Leases - Other 2,500 2,500 2,500 1,950 1,950 2,780 5463 Property/Earthquake Insurance 480 480 480 2,700 2,700 2,400 5464 Workers' Comp 2,190 2,190 2,190 6,240 6,240 8,300 5465 General Liability Insur 6,580 6,580 6,580 443 [PHONE REDACTED] Dues & Subscriptions 800 800 800 85 675 1,500 5492 Registrations/Training 1,500 1,500 1,500 1,740 1,313 8,000 5493 Printing/Binding 8,000 8,000 8,000 47,722 66,929 70,450 Total - Materials & Services 70,450 70,450 71,780 363,573 497,105 504,120 Division Total: 7991 - Community Services Admin 525,180 525,180 650,180 2,368,324 3,079,647 3,910,125 Department Total: 411 Community Services 4,172,240 4,172,240 4,297,240 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 78 Planning Fund/Fund Number: General – 001 Department/Department Number: Planning – 511 Department Director: Chris Kerr Description of purpose/function of division The Planning Department oversees all long-range and current planning projects in the city. Staff is responsible for maintaining and updating the City’s Comprehensive Plan and associated master plans, as well as the administration of the Woodburn Development Ordinance (WDO). The WDO provides the development standards for all uses and structures in the City. Staff is responsible for reviewing all annexations, subdivisions, design reviews, signs, and specific site development requirements. The Department coordinates closely with the Public Works and Building Divisions as well as the Marion County Planning Division, Woodburn Fire District, and ODOT on planning and development-related issues. The Department is also tasked with staffing the City’s Planning Commission and provides assistance to the City’s Arts & Mural Committee. The Department works closely with a variety of regional and state partners to ensure all statutory requirements related to land use are adhered to. Description of department, including number of personnel Under the direction of the Community Development Director, the Planning Department includes three Planners (Senior, Planner, and Associate) and shares an Administrative Assistant with the Building department. Additionally, the Department contracts with an outside traffic engineer to provide technical assistance on an as-needed basis on transportation and traffic-related projects. For the upcoming fiscal year, a new part-time position is being added for a new assistant to provide archiving needs for both the Planning and Building Divisions. Description of FY 2022-23 accomplishments • Processed development approvals for land use hearings on annexations, design reviews and subdivision approvals before the Planning Commission and City Council on many projects including: o Multiple residential annexations and subdivisions, comprising over 700 dwelling units; o Development approvals and construction of the new AWARE Food Bank building downtown which had been destroyed in a fire; o A new 500,000 sf speculative building in the City’s Southwest Industrial Reserve (SWIR); o A variety of retail, office development and downtown land use approvals including the Unitus Credit union, and Townsend Farms; o Ongoing permitting of Smith Creek and Boones Crossing developments (over 300 units this year). • Initiated the process to amend the City’s TSP to incorporate the Southwest Area Refinement Plan which will provide updated traffic modelling and recommendations for improvements in this area; • Held seven public work sessions and public hearings preparing code requirements regarding tree preservation in the City. These new provisions are designed to balance the community’s desire to protect significant trees from removal with the requirements of protecting private property rights; • Processed a city-initiated annexation and jurisdictional transfer of property around the intersection of Parr and Butteville Road to allow for City control of a critical intersection; • Successfully defended an appeal to the Oregon Land Use Board of Appeals (LUBA) of a City Council denial of a controversial land use decision that proposed a new service station. LUBA dismissed the appellant’s argument, upheld the city’s decision legal findings and determined that it was consistent with all statutory requirements; • Oversaw the final inspections of the public improvements associated with the Amazon facility including the new roundabout, Butteville Road improvements, and off-site requirements. When completed, the 3.8 million square foot Amazon e-distribution facility will be one of the largest buildings in the state. • Modified the Department’s Planning fee schedule, which had not been updated for 15 years, to more accurately recoup the costs associated with processing development applications; • Created and filled a fulltime Associate Planner position. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 79 Description of FY 2023-24 proposed focus/goals The City is experiencing development activity at historic levels; last year, only seven other cities in Oregon permitted more housing units than Woodburn. This development trend is expected to continue into the immediate future. To facilitate orderly growth and to coordinate public facilities and services associated with this anticipated level growth requires strategic planning both city-wide and within the organization. Related projects for the upcoming year include: • Oversee the background studies and consultants involved in order to process and initiate a formal amendment to the City’s Urban Growth Boundary to include the Urban Reserve Area; • Process WDO amendments to address the State related to mandated housing goals and “clear and objective” standards; • Initiate an electronic plan review process to increase efficiencies and reduce errors in plan reviews; • Incorporate the SW Area Refinement Plan recommendations into the TSP and associated documents; • Hold hearings and adopt comprehensive plan amendments updating the Transit Master Plan and Parks & Recreation Master Plan; • Hire a new part-time position to assist the Community Development Department with archiving Goal Measures FY 2022-23 Actual FY 2022-23 Projected FY 2023-24 Goal Meet mandated timeframes for land use reviews Render decision within 120 days (unless extension is requested) 100% 100% 100% Educate staff/decision makers on land use best practices Number of training activities provided 5 4 4 Make legally sound land use decisions Number of final decisions overturned/appealed 0 overturned 1 appealed 0 overturned 1 appealed 0 Improve the effectiveness of the WDO Number of code amendments 4 3 2 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 80 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Planning 427,566 460,164 599,660 Personnel Services 611,070 611,070 611,070 145,899 86,376 174,405 Materials & Services 344,600 344,600 344,600 - - - Capital Outlay - - - 573,465 546,540 774,065 Planning Total 955,670 955,670 955,670 4.0 5.0 5.0 Full-Time Equivalent (FTE) 5.0 5.0 5.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 511 - Planning Division: 5811 - Planning Expenditures 283,878 314,260 396,910 5111 Regular Wages 409,370 409,370 409,370 - - 5112 Part-Time Wages 5,220 5,220 5,220 1,890 666 - 5121 Overtime - - - 71 76 100 5211 OR Workers' Benefit 100 100 100 22,188 24,421 30,660 5212 Social Security 32,510 32,510 32,510 40,561 36,992 67,670 5213 Med & Dent Ins 46,570 46,570 46,570 77,367 82,123 101,000 5214 Retirement 109,070 109,070 109,070 880 [PHONE REDACTED] Long Term Disability Ins 710 710 710 279 481 2,390 5216 Unemployment Insurance 5,390 5,390 5,390 452 [PHONE REDACTED] Life Insurance 460 [PHONE REDACTED] Paid Family Leaave Insurance 1,670 1,670 1,670 427,566 460,164 599,660 Total - Personnel Services 611,070 611,070 611,070 - - 1,200 5315 Computer Supplies 1,200 1,200 1,200 3,989 14,524 13,000 5319 Office Supplies 13,000 13,000 13,000 45 75 300 5323 Fuel 300 300 300 172 - 1,000 5409.140 Garage Services 1,000 1,000 1,000 35 - - 5417 HR/Other Employee Expenses - - - 91,249 17,396 98,500 5419 Other Professional Serv 260,000 260,000 260,000 2,464 2,021 1,600 5421 Telephone/Data 1,600 1,600 1,600 1,555 1,056 2,100 5422 Postage 2,100 2,100 2,100 - 374 1,000 5424 Advertising 1,000 1,000 1,000 1,324 900 1,500 5425 Publication of Legal Note 1,500 1,500 1,500 30,230 30,970 31,920 5428 IT Support 39,150 39,150 39,150 - - 300 5429 Other Communication Serv 300 300 300 - - 400 5432 Meals 400 400 400 - - 500 5433 Mileage 500 500 500 - 3,297 2,500 5439 Travel 4,000 4,000 4,000 3,084 3,325 - 5449 Leases - Other - - - 690 690 1,425 5461 Auto Insurance 790 790 790 550 [PHONE REDACTED] Workers' Comp 420 420 420 7,080 7,080 9,360 5465 General Liability Insur 10,040 10,040 10,040 191 - 800 5475 Vehicle Repair & Maint 800 800 800 3,241 4,120 6,500 5492 Registrations/Training 6,500 6,500 6,500 145,899 86,376 174,405 Total - Materials & Services 344,600 344,600 344,600 573,465 546,540 774,065 Division Total: 5811 - Planning 955,670 955,670 955,670 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 81 Engineering Fund/Fund Number: General – 001 Department/Department Number: Engineering – 651 Department Director: Curtis Stultz Description of purpose/function of department The Projects & Engineering Division provides comprehensive engineering and contract administration services for capital improvement projects, operations, and maintenance projects City wide. Engineering maintains survey and mapping information; reviews development projects for compliance with public works requirements; coordinates the activities of utility companies in the City’s right-of-way, and inspects public and private construction of streets, storm drainage systems, water lines and sewer lines. The department provides internal support to Facilities and Parks, Water (both distribution and treatment), Street, Storm Water Conveyance and Wastewater (both collections and treatment). The Projects & Engineering Division is responsible for administering public contracts related to capital improvement projects, the Urban Renewal Agency and operational maintenance activities. The division also provides support for development, plan and permit review for all land use applications and building permit applications for administration and administration of the contracts for professional services. Description of department, including number of personnel The Engineering Division consists of 6.5 FTE, including a City Engineer, 2.5 Project Engineers, 1 Associate Engineer, 1 Engineering Technician III, and 1 Engineering Technician II. Description of FY 2022-23 Accomplishments • Completed projects: I-5 Pump Station and force main, Water Tower Repainting & Safety improvements, Production Well at Parr Road, West Hayes Street Improvements, review and design view for Young St. sanitary sewer upgrades, Phase 1 of the Storm Drainage Master Plan, TMDL update 5-year plan, and other misc. improvements support to City Departments • Reviewed and Inspected public infrastructures for private development projects: Amazon project, Smith Creek Phase 2A & 3A, Dove Landing Development, Woodland Crossing Apartments, Woodburn East Side Apartments, Templeton Apartments, Pacific Valley, Apartments, Specht Development, and reviewed civil plans for new proposed developments during the land use phase • Completed permit issuance and inspection for Right-of-Way and Franchise Utility permits Description of FY 2023-24 Goals • Complete projects; Storm Drainage Master Plan Ph 2, Design/Construction of Water Main replacements on various locations, Pavement Condition Rating, Front/First Street Sewer Main Improvements, Design/Construction Storm Drainage main replacements on various location • Continue Projects, ADA sidewalk improvements, Annual Pavement Restoration, development review and support, construction oversite for ongoing new development for public right-of-way • Continue construction oversite of Right-of-Way permits for both public and franchise utilities ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 82 Measures FY 2020-21 Actual FY 2021-22 Actual FY 202-23 Projected FY 2023-24 Goal Percentage of capital project contracts substantially completed within estimated construction timeline 90% 90% 100% 100% Percentage of capital projects administered within the project budget 90% 80% 80% 95% Right-of-way & Franchise Utility permits issued 194 190 150 200 Private development applications reviewed 35 40 40 40 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Engineering 162,080 152,256 231,460 Personnel Services 272,450 272,450 272,450 94,649 106,372 151,260 Materials & Services 210,390 210,390 210,390 256,728 258,628 382,720 Engineering Total 482,840 482,840 482,840 4.5 6.5 6.5 Full-Time Equivalent (FTE) 6.5 6.5 6.5 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 83 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 651 - Engineering Division: 6211 - Engineering Expenditures 86,320 82,187 128,270 5111 Regular Wages 159,040 159,040 159,040 19,702 20,905 21,110 5112 Part-Time Wages 20,100 20,100 20,100 190 92 - 5121 Overtime - - - 30 25 40 5211 OR Workers' Benefit 40 40 40 7,923 7,671 11,520 5212 Social Security 13,900 13,900 13,900 19,410 17,311 32,800 5213 Med & Dent Ins 29,390 29,390 29,390 28,000 23,635 36,440 5214 Retirement 46,550 46,550 46,550 267 [PHONE REDACTED] Long Term Disability Ins 240 240 240 102 [PHONE REDACTED] Unemployment Insurance 2,340 2,340 2,340 137 [PHONE REDACTED] Life Insurance 130 130 130 - - - 5218 Paid Family Leave Insurance 720 720 720 162,080 152,256 231,460 Total - Personnel Services 272,450 272,450 272,450 - - 500 5315 Computer Supplies 2,500 2,500 2,500 779 805 3,000 5319 Office Supplies 3,000 3,000 3,000 1,704 4,020 2,000 5323 Fuel 4,000 4,000 4,000 140 96 1,000 5324 Clothing 2,000 2,000 2,000 75 [PHONE REDACTED] Safety/Medical 1,500 1,500 1,500 3,178 469 3,000 5329 Other Supplies 3,000 3,000 3,000 212 409 2,000 5409.140 Garage Services 2,000 2,000 2,000 465 945 10,000 5411 Engineering & Architect 20,000 20,000 20,000 - 1,[PHONE REDACTED] HR/Other Employee Expenses 500 500 500 3,285 6,163 17,500 5419 Other Professional Serv 25,000 25,000 25,000 4,526 5,257 5,800 5421 Telephone/Data 5,800 5,800 5,800 114 [PHONE REDACTED] Postage 500 500 500 - [PHONE REDACTED] Advertising 500 500 500 43,150 44,200 45,780 5428 IT Support 55,460 55,460 55,460 - - 500 5439 Travel 4,000 4,000 4,000 5,095 2,589 9,000 5446 Software Licenses 12,000 12,000 12,000 2,070 2,656 2,500 5451 Natural Gas 3,100 3,100 3,100 3,122 3,268 5,000 5453 Electricity 5,500 5,500 5,500 1,250 1,250 1,440 5461 Auto Insurance 1,230 1,230 1,230 1,930 1,930 2,200 5463 Property/Earthquake Insurance 2,180 2,180 2,180 8,390 8,390 7,370 5464 Workers' Comp 7,090 7,090 7,090 8,750 8,750 12,400 5465 General Liability Insurance 10,730 10,730 10,730 133 - 500 5471 Equipment Repair & Maint 1,000 1,000 1,000 1,068 783 2,500 5472 Buildings Repairs & Maint 16,000 16,000 16,000 176 3,850 3,100 5475 Vehicle Repair & Maint 3,100 3,100 3,100 2,857 2,727 10,000 5492 Registrations/Training 16,000 16,000 16,000 - 1,[PHONE REDACTED] Printing/Binding 500 500 500 765 1,[PHONE REDACTED] Filing/Recording 700 700 700 1,416 1,[PHONE REDACTED] Permits/Fees 1,500 1,500 1,500 94,649 106,372 151,260 Total - Materials & Services 210,390 210,390 210,390 256,728 258,628 382,720 Department Total: 651 - Engineering 482,840 482,840 482,840 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 84 Non-Departmental Fund/Fund Number: General – 001 Department/Department Number: Non-Departmental – 199 Division/Division Number: Other Administration – 1219 Department Director: Tony Turley Description of purpose/function This budget provides for General Fund expenses that have citywide benefits. Charges include membership in various regional organizations (e.g. Council of Governments, League of Oregon Cities, etc.) as well as the annual turnover to the local Chamber of Commerce. Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Non-Departmental 960,550 595,725 3,034,250 Materials & Services 1,084,680 1,084,680 1,084,680 68,801 - 20,000 Capital Outlay - - - 574,448 626,554 - Debt Service - - - 150,000 382,660 834,950 Transfers Out 166,470 166,470 166,470 1,753,799 1,604,938 3,889,200 Non-Departmental Total 1,251,150 1,251,150 1,251,150 The FY 2023-24 Transfers Out of $166,470 include: • $100,000 to the Transit Fund, an annual subsidy • $66,470 to the General Capital Construction Fund For a summary of all Transfers In and Transfer Out, see Budgeted Transfers on page 167. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 85 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 199 - Non-departmental Division: 1219 - Other Administration Expenditures 217,003 6,160 6,900 5319 Office Supplies 8,500 8,500 8,500 31,076 2,250 10,000 5329 Other Supplies 6,000 6,000 6,000 - 80 - 5409 Garage Services - - - 696 - - 5412 Legal - - - 8,656 - - 5415 Computer - - - 519 296 2,000 5417 HR/Other Employee Expenses 1,000 1,000 1,000 356,017 95,161 360,000 5419 Other Professional Serv 257,000 257,000 257,000 - 55,000 60,000 5419.201 ToT Grants 65,000 65,000 65,000 - - 25,000 5419.301 Business Resource Center - - - 36,412 264,621 53,000 5419.723 Rental Assistance Program - - - 1,336 1,695 1,500 5422 Postage 1,700 1,700 1,700 - - 2,000 5425 Publication of Legal Note 2,000 2,000 2,000 4,788 9,577 12,500 5429 Other Communication Serv 12,500 12,500 12,500 1,509 - 3,500 5449 Leases - Other - - - - 50,272 100,000 5459.001 CRC Expenses 100,000 100,000 100,000 9,650 9,650 16,410 5463 Property/Earthquake Insurance 16,680 16,680 16,680 37,740 37,740 49,440 5465 General Liability Insurance 50,100 50,100 50,100 - 732 - 5471 Equipment Repair & Maint - - - 15,000 22,500 40,000 5481 Utility Assistance 40,000 40,000 40,000 18,789 35,890 40,000 5491 Dues & Subscriptions 40,000 40,000 40,000 - - 2,000 5492 Registrations/Training 2,000 2,000 2,000 221,359 4,102 2,250,000 5520 Grant Program 482,200 482,200 482,200 960,550 595,725 3,034,250 Total - Materials & Services 1,084,680 1,084,680 1,084,680 68,801 - 20,000 5641 Office Furniture & Equip - - - 68,801 - 20,000 Total - Capital Outlay - - - 547,000 621,000 - 5711 Bond Principal - - - 27,448 5,554 - 5721 Bond Interest - - - 574,448 626,554 - Total - Debt Service - - - Division: 9711 - Operating Transfer Out - - 5811.000 Transfer to Other Funds 150,000 150,000 150,000 5811.110 Transfer to Transit 100,000 100,000 100,000 - 5811.132 Transfer to Asset Forfeiture - 124,660 561,210 5811.358 Transfer to General Cap Const 66,470 66,470 66,470 - 5811.360 Transfer to Special Assessment - 5811.568 Transfer to Info Services - 108,000 123,740 5811.693 Transfer to Reserve for PERS - - - 5841.376 Interfund Loan Transfer - - - 5841.466 Interfund Loan Transfer 150,000 382,660 834,950 Total - Transfers Out 166,470 166,470 166,470 1,753,799 1,604,938 3,889,200 Department Total: 199 - Non-departmental 1,251,150 1,251,150 1,251,150 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 86 Contingency/Ending Fund Balance Fund/Fund Number: General – 001 Department/Department Number: Contingency/Ending Fund Balance Department Director: Tony Turley Description of purpose/function of department In January 2019, the City Council affirmed the General Fund contingency minimum of 25.0 percent of appropriations with a goal of achieving the balance as year-end savings occurred. The contingency is set aside for unforeseen circumstances that may arise during the fiscal year and is consistent with GFOA best practices. Contingency appropriations require City Council approval and, depending on the value of the appropriation, may require a public hearing. In addition to the contingency policy, the City has established additional reserve categories from one-time budget savings: • Shortfall Management Reserve (SMR). The SMR is intended to subsidize future shortfalls estimated in the Five-Year Forecast. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 3,741,610 5921 Contingency 4,958,730 4,958,730 4,989,980 - - 3,808,880 5981.012 Reserve -SMR 5,718,430 5,718,430 5,687,180 - - 7,550,490 Total - Contingencies and Unappropriated Balances 10,677,160 10,677,160 10,677,160 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 87 Transit Fund – 110 Fund/Fund Number: Transit Fund – 110 Department/Department Number: Transit – 671 Department Director: Jim Row Description of purpose/function of department Woodburn Transit Service (WTS) provides safe and reliable public transportation for Woodburn residents and those traveling within the Woodburn region. The system was built with a focus on seniors, people with disabilities and those who do not have reliable transportation options, and strives to provide customers traveling to and from Woodburn with efficient and convenient regional transportation connections. WTS provides fixed route and paratransit services seven days a week. Description of department, including number of personnel The Transit Fund has 14.4 FTE, consisting of a full-time Transit Manager, 1 full-time Lead Dispatcher, 3 full-time Drivers/Dispatchers, 19 part-time Drivers/Dispatchers (8.5 FTE), and a part-time Management Analyst and Vehicle Custodian. Description of FY 2022-23 Accomplishments • Updated the City’s 2010 Transit Development Plan and assessed community’s current transportation needs • Restarted Fixed Route services following suspension during pandemic • Continued to provide fareless rides, supported with grant funding • New commuter bus route began, linking Woodburn, via I-5, to Keizer Station and Wilsonville • Purchased new vehicles for aging fleet, including 32-passenger bus for Fixed Route and minivan used in Medical Transportation Program Description of FY 2023-24 Proposed Focus/Goals • Continue to secure external funding to support WTS’ vehicle replacements and operations • Continue to provide fareless WTS rides • Develop route to serve workers in Woodburn’s industrial areas, west of I-5 • Add bus shelters where new housing developments are built for convenient transportation options Performance Measures Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goal Passengers, Fixed Route 14,405 0 0 14,600 Passengers, Dial-a-Ride (local) 5,271 5,043 5,500 5,300 Passengers, Medical Out-of-Town 1,850 590 650 1,800 Passengers, Express Route 5,535 14,627 18,200 6,500 Passengers, Weekend Fixed 1,911 2,865 3,700 4,000 Passengers, Weekend (Dial-a-Ride) 305 632 675 640 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 88 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Transit Fund Revenues 135,001 441,449 518,240 Fund Balance 713,500 713,500 713,500 852,946 602,847 2,315,000 Intergovernmental 1,770,800 1,770,800 1,770,800 - - 41,000 Charges for Goods and Services - - - 24,875 7,492 306,000 Miscellaneous Revenue 10,000 10,000 10,000 150,000 189,010 336,000 Transfers In 227,000 227,000 227,000 1,162,821 1,240,798 3,516,240 Revenues Total 2,721,300 2,721,300 2,721,300 Expenditures 507,581 548,491 879,900 Personnel Services 963,780 963,780 963,780 186,465 208,511 412,410 Materials & Services 259,260 259,260 259,260 27,327 - 1,492,000 Capital Outlay 718,000 718,000 718,000 - 6,800 8,800 Transfers Out - - - - - 723,130 Contingencies and Reserve 780,260 780,260 780,260 721,373 763,802 3,516,240 Expenditures Total 2,721,300 2,721,300 2,721,300 441,449 476,996 - Revenue Over (Under) Expenditures - - - 10.7 11.6 12.9 Full-Time Equivalent (FTE) 14.4 14.4 14.4 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. Revenue Sources and Other Discussion Transfers In is a transfer of $100,000 from the General Fund, which is an annual subsidy. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 167. Intergovernmental contains various competitive state and federal grants received for transit operations. These are adjusted year over year according to historical analysis and limitations on the particular grant. The July 1, 2018 implementation of the new statewide transit tax was first shown in the FY 2018-19 budget and continues in FY 2023-24. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 89 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Department: 000 - Revenue Revenues 135,001 441,449 518,240 3081 Beginning Fund Balance 713,500 713,500 713,500 135,001 441,449 518,240 Total - Fund Balance 713,500 713,500 713,500 216,611 60,899 628,000 3332 Federal Grants 272,000 272,000 272,000 41,353 8,294 46,000 3333.601 5310 Discretionary Ops 70,300 70,300 70,300 139,996 20,834 266,000 3333.603 5311 Formula Operation 167,500 167,500 167,500 35,016 7,106 54,000 3333.605 Veh Prev Maint 37,000 37,000 37,000 5,256 42,103 256,000 3341 State Grants 125,000 125,000 125,000 216,931 217,000 217,000 3341.601 STF Formula - - - 197,783 246,611 848,000 3345 Statewide Transit 1,099,000 1,099,000 1,099,000 852,946 602,847 2,315,000 Total - Intergovernmental 1,770,800 1,770,800 1,770,800 - - 12,000 3445 Dial a Ride Daily - - - 23,000 3447 Transit System Fares - - - 3,000 3447.010 Transit Express Service Revenues - - - 3,000 3447.02 Transit Weekend Service Revenues - - - 41,000 Total - Charges for Goods and Services - - - 987 [PHONE REDACTED] Interest from Investments 4,000 4,000 4,000 3,888 6,017 5,500 3676 Donations-Transit 6,000 6,000 6,000 - 725 - 3691 Sale of Surplus Property - - - 20,000 90 300,000 3699 Other Miscellaneous Income - - - 24,875 7,492 306,000 Total - Miscellaneous Revenue 10,000 10,000 10,000 150,000 150,000 150,000 3971.001 Transfer From General Fund 100,000 100,000 100,000 - 39,010 186,000 3971.136 Transfer from American Rescue Plan Fund 127,000 127,000 127,000 150,000 189,010 336,000 Total - Transfers In 227,000 227,000 227,000 1,162,821 1,240,798 3,516,240 Department Total: 000 - Revenue 2,721,300 2,721,300 2,721,300 1,162,821 1,240,798 3,516,240 Revenues Total 2,721,300 2,721,300 2,721,300 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 90 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Department: 671 - Transit Division: 4711 - Fixed Route Transit Expenditures 207,359 237,470 333,610 5111 Regular Wages 265,670 265,670 265,670 149,329 159,136 264,880 5112 Part-Time Wages 222,880 222,880 222,880 293 1,851 - 5121 Overtime - - - 170 [PHONE REDACTED] OR Workers' Benefit 210 210 210 26,824 30,071 45,910 5212 Social Security 37,580 37,580 37,580 46,969 41,616 104,230 5213 Med & Dent Ins 42,730 42,730 42,730 75,348 76,701 126,620 5214 Retirement 94,550 94,550 94,550 622 [PHONE REDACTED] Long Term Disability Ins 460 460 460 346 599 3,550 5216 Unemployment Insurance 6,330 6,330 6,330 320 [PHONE REDACTED] Life Insurance 270 270 270 - - - 5218 Paid Family Leave Insurance 2,000 2,000 2,000 507,581 548,491 879,900 Total - Personnel Services 672,680 672,680 672,680 647 851 1,500 5319 Office Supplies 750 750 750 22,666 43,338 47,000 5323 Fuel 27,000 27,000 27,000 1,164 2,051 1,500 5324 Clothing 600 600 600 1,984 1,056 2,300 5326 Safety/Medical 750 750 750 118 304 2,000 5329 Other Supplies 1,000 1,000 1,000 2,899 - 5,500 5337 Tires/Parts 500 500 500 2,115 6,787 8,000 5409.140 Garage Services 8,500 8,500 8,500 412 [PHONE REDACTED] Accounting/Auditing 350 350 350 - - 500 5417 HR/Other Employee Expenses 250 250 250 1,209 4,844 162,000 5419 Other Professional Serv 1,000 1,000 1,000 5,624 5,686 5,700 5421 Telephone/Data 2,650 2,650 2,650 27 23 100 5422 Postage 50 50 50 53 369 1,000 5424 Advertising 500 500 500 24,600 25,200 26,040 5428 IT Support 16,430 16,430 16,430 - - 500 5432 Meals 250 250 250 3,614 3,981 18,000 5433 Mileage 1,000 1,000 1,000 - - 1,000 5439 Travel 500 500 500 6,581 6,125 6,300 5446 Software Licenses 3,500 3,500 3,500 7,070 7,010 7,870 5448 Internal Rent 4,430 4,430 4,430 1,151 1,471 1,000 5451 Natural Gas 1,450 1,450 1,450 2,682 2,202 3,500 5453 Electricity 1,750 1,750 1,750 20,980 20,980 24,030 5461 Auto Insurance 9,560 9,560 9,560 810 810 1,190 5463 Property/Earthquake Insurance 1,180 1,180 1,180 20,380 20,380 15,070 5464 Workers' Comp 8,790 8,790 8,790 7,490 7,490 8,460 5465 General Liability Insur 5,340 5,340 5,340 194 290 2,500 5471 Equipment Repair & Maint 750 750 750 119 1,060 1,000 5472 Buildings Repairs & Maint 500 500 500 50,301 43,197 52,000 5475 Vehicle Repair & Maint 26,000 26,000 26,000 - - 500 5480 Accident Repair 250 250 250 450 631 1,000 5491 Dues & Subscriptions 500 500 500 - - 2,500 5492 Registrations/Training 2,250 2,250 2,250 259 1,[PHONE REDACTED] Printing/Binding 400 400 400 868 853 1,350 5500 Banking Fees - - - 186,465 208,511 412,410 Total - Materials & Services 128,730 128,730 128,730 - - 1,472,000 5642 Passenger Vehicles 340,000 340,000 340,000 27,327 - 20,000 5649 Other Equipment 20,000 20,000 20,000 27,327 - 1,492,000 Total - Capital Outlay 360,000 360,000 360,000 721,373 757,002 2,784,310 Division Total: 4711 - Fixed Route Transit 1,161,410 1,161,410 1,161,410 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 91 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Department: 671 - Transit Division: 4712 - Dial-A-Ride Expenditures 5111 Regular Wages 87,010 87,010 87,010 5112 Part-Time Wages 128,540 128,540 128,540 5211 OR Workers' Benefit 100 [PHONE REDACTED] Social Security 16,600 16,600 16,600 5213 Med & Dent Ins 17,670 17,670 17,670 5214 Retirement 37,260 37,260 37,260 5215 Long Term Disability Ins 160 [PHONE REDACTED] Unemployment Insurance 2,800 2,800 2,800 5217 Life Insurance 100 [PHONE REDACTED] Paid Family Leave Insurance 860 860 860 - - - Total - Personnel Services 291,100 291,100 291,100 5319 Office Supplies 750 [PHONE REDACTED] Fuel 27,000 27,000 27,000 5324 Clothing 600 [PHONE REDACTED] Safety/Medical 750 [PHONE REDACTED] Other Supplies 1,000 1,000 1,000 5337 Tires/Parts 500 [PHONE REDACTED].14 Garage Services 8,500 8,500 8,500 5414 Accounting/Auditing 350 [PHONE REDACTED] HR/Other Employee Expenses 250 [PHONE REDACTED] Other Professional Serv 1,000 1,000 1,000 5421 Telephone/Data 2,650 2,650 2,650 5422 Postage 50 50 50 5424 Advertising 500 [PHONE REDACTED] IT Support 16,420 16,420 16,420 5432 Meals 250 [PHONE REDACTED] Mileage 5,000 5,000 5,000 5439 Travel 500 [PHONE REDACTED] Software Licenses 3,500 3,500 3,500 5448 Internal Rent 4,430 4,430 4,430 5451 Natural Gas 1,450 1,450 1,450 5453 Electricity 1,750 1,750 1,750 5461 Auto Insurance 9,560 9,560 9,560 5464 Workers' Comp 8,780 8,780 8,780 5465 General Liability Insurance 5,340 5,340 5,340 5471 Equipment Repair & Maint 750 [PHONE REDACTED] Buildig Repairs & Maint 500 [PHONE REDACTED] Vehicle Repair & Maint 26,000 26,000 26,000 5480 Accident Repair 250 [PHONE REDACTED] Dues & Subscriptions 500 [PHONE REDACTED] Registrations/Training 1,250 1,250 1,250 5493 Printing/Binding 400 400 400 Total - Materials & Services 130,530 130,530 130,530 5642 Passenger Vehicles 358,000 358,000 358,000 - - - Total - Capital Outlay 358,000 358,000 358,000 - - - Division Total: 4712 - Dial-A-Ride 779,630 779,630 779,630 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 92 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Division: 9711 - Operating Transfer Out Expenditures - 6,800 8,800 5811.693 Transfer to Reserve for PERS - - - - 6,800 8,800 Total - Transfers Out - - - - 6,800 8,800 Division Total: 9711 - Operating Transfer Out - - - 721,373 763,802 2,793,110 Department Total: 671 - Transit 1,941,040 1,941,040 1,941,040 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 723,130 5921 Contingency 780,260 780,260 780,260 - - 723,130 Total - Contingencies and Unappropriated Balances 780,260 780,260 780,260 - - 723,130 Division Total: 9971 - Equity 780,260 780,260 780,260 - - 723,130 Department Total: 901 - Ending Fund Balance 780,260 780,260 780,260 721,373 763,802 3,516,240 Expenditures Total 2,721,300 2,721,300 2,721,300 441,449 476,996 - Fund Net Total: 110 - Transit Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 93 Street Fund – 140 Fund/Fund Number: Street Fund – 140 Maintenance – 631 Curtis Stultz Department/Department Number: Department Director: Description of purpose/function of department This section within the Public Works Operations Department provides administration and operations of street maintenance and garage activities. Street maintenance activities include routine street repairs such as overlay preparation, patching, pothole repair, grading and dust control on gravel streets, graffiti removal, storm related clean-up and other weather-related maintenance, leaf collection, holiday tree collection, pavement markings, street sign maintenance, sweeping, weed control, mowing, irrigation repair, and other right-of-way maintenance duties. Garage activities include full service maintenance to the Woodburn fleet, with the exception of police vehicles. Description of department, including number of personnel The section is supervised by Street Division’s Public Works Operation Section Supervisor and is organized to provide operations and maintenance with administrative support. This section consists of 10 FTE. Description of FY 2022-23 accomplishments • Cleared ROW areas to reduce areas of concern and reduce nuisance complaints • Continued sign and brake away bases replacement • Installed six new speed radar signs • Provided Transit with fleet maintenance services, formally contracted to outside agency • Updated half of the I-5 bridge lighting fixtures Description of FY 2023-24 proposed focus/goals • Modify operational structure to prioritize routine activities and increase efficiencies • Update all new signs inventory to GIS • Continue retroreflective sign replacement • Seal street cracks • Implement new maintenance program Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Actual FY 2023- 24 Projected Miles of street swept 2,750 3,300 3,300 3,400 Number of signs updated 100 75 75 100 Number of street miles restriped 35 40 46 46 Feet of cracks sealed 25,000 0 0 25,000 Number of thermos-plastic street legends installed or replaced 25 15 75 2,300 ft. Feet of curbs painted 3,901 3,901 3,901 4,000 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 94 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Street Fund Revenues 4,242,863 5,116,712 5,528,030 Fund Balance 4,369,310 4,369,310 4,369,310 73,791 107,598 77,500 Taxes 110,000 110,000 110,000 - 369 500 Licenses and Permits 400 400 400 1,871,027 2,067,950 1,965,300 Intergovernmental 2,075,000 2,075,000 2,075,000 332,076 391,088 348,800 Franchise Fees 420,000 420,000 420,000 56,568 49,532 59,400 Miscellaneous Revenue 100,500 100,500 100,500 90,000 90,000 90,000 Transfers In 90,000 90,000 90,000 6,666,325 7,823,248 8,069,530 Revenues Total 7,165,210 7,165,210 7,165,210 Expenditures 873,337 948,241 1,181,670 Personnel Services 1,308,380 1,308,380 1,308,380 626,275 679,899 2,329,710 Materials & Services 1,463,560 1,463,560 1,463,560 - - - Capital Outlay 157,500 157,500 157,500 50,000 60,820 2,084,500 Transfers Out 60,000 60,000 60,000 - - 2,473,650 Contingencies and Reserve 4,175,770 4,175,770 4,175,770 1,549,612 1,688,960 8,069,530 Expenditures Total 7,165,210 7,165,210 7,165,210 5,116,712 6,134,288 - Revenue Over (Under) Expenditures - - - 9.5 9.5 9.0 Full-Time Equivalent (FTE) 10.0 10.0 10.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. Revenue Sources and Other Discussion The Taxes category of revenue includes City gas tax revenue. The Intergovernmental category of revenue is the largest source within the Street Fund. The entire $2 million is generated from the state gas tax. Transfers In of $90,000 is a transfer from the Sewer Fund for street sweeping costs. The Transfers Out amount of $60,000 includes: • $60,000 to Equipment Replacement fund Capital Outlay one-time equipment purchase amount of $157,500 includes: • $95,000 hook lift for truck chassis • $62,500 for portable diesel storage tanks For a summary of all Transfers In and Transfers Out, see Budgeted Transfers on page 167. See the section titled Capital Construction Projects beginning on page 168 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 95 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 140 - Street Fund Department: 000 - Revenue Revenues 4,242,863 5,116,712 5,528,030 3081 Beginning Fund Balance 4,369,310 4,369,310 4,369,310 4,242,863 5,116,712 5,528,030 Total - Fund Balance 4,369,310 4,369,310 4,369,310 73,791 107,598 77,500 3171 City Gas Tax 110,000 110,000 110,000 73,791 107,598 77,500 Total - Taxes 110,000 110,000 110,000 - [PHONE REDACTED] Curb Cuts and Bores 400 400 400 - 369 500 Total - Licenses and Permits 400 400 400 1,871,027 2,067,950 1,965,300 3361 State Gas Tax 2,075,000 2,075,000 2,075,000 1,871,027 2,067,950 1,965,300 Total - Intergovernmental 2,075,000 2,075,000 2,075,000 264,935 284,882 278,300 3141 Privilege Tax, PGE 300,000 300,000 300,000 67,141 106,206 70,500 3142 Privilege Tax, NW Natural 120,000 120,000 120,000 332,076 391,088 348,800 Total - Franchise Fees 420,000 420,000 420,000 39,723 9,254 38,000 3611 Interest from Investments 75,000 75,000 75,000 16,223 35,152 17,000 3654 Garage WO Revenue 25,000 25,000 25,000 - 5,095 - 3691 Sale of Surplus Property - - - 622 31 4,400 3699 Other Miscellaneous Income 500 500 500 56,568 49,532 59,400 Total - Miscellaneous Revenue 100,500 100,500 100,500 90,000 90,000 90,000 3971.472 Transfer From Sewer 90,000 90,000 90,000 90,000 90,000 90,000 Total - Transfers In 90,000 90,000 90,000 6,666,325 7,823,248 8,069,530 Department Total: 000 - Revenue 7,165,210 7,165,210 7,165,210 6,666,325 7,823,248 8,069,530 Revenues Total 7,165,210 7,165,210 7,165,210 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 96 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 140 - Street Fund Department: 631 - Maintenance Division: 4211 - Street Maintenance Expenditures 530,140 613,152 707,960 5111 Regular Wages 799,220 799,220 799,220 20,655 6,468 26,860 5112 Part-Time Wages 32,780 32,780 32,780 22,109 14,206 9,560 5121 Overtime 9,800 9,800 9,800 164 [PHONE REDACTED] OR Workers' Benefit 250 250 250 42,215 46,519 56,990 5212 Social Security 65,060 65,060 65,060 118,692 132,507 177,350 5213 Med & Dent Ins 179,280 179,280 179,280 136,435 132,103 196,490 5214 Retirement 205,500 205,500 205,500 1,573 1,385 1,120 5215 Long Term Disability Ins 1,330 1,330 1,330 544 908 4,430 5216 Unemployment Insurance 10,950 10,950 10,950 810 [PHONE REDACTED] Life Insurance 850 850 850 - - - 5218 Paid Family Leave Insurance 3,360 3,360 3,360 873,337 948,241 1,181,670 Total - Personnel Services 1,308,380 1,308,380 1,308,380 42 - 200 5315 Computer Supplies 2,000 2,000 2,000 792 2,[PHONE REDACTED] Office Supplies 1,500 1,500 1,500 - [PHONE REDACTED] Cleaning Supplies - - - 5,461 18,443 10,000 5322 Lubricants 13,000 13,000 13,000 26,928 23,345 19,000 5323 Fuel 28,000 28,000 28,000 738 454 3,000 5324 Clothing 4,500 4,500 4,500 5,500 1,226 2,400 5326 Safety/Medical 3,200 3,200 3,200 12,603 1,675 6,000 5329 Other Supplies 6,000 6,000 6,000 9,544 1,912 9,000 5337 Tires/Parts 9,500 9,500 9,500 8,482 6,291 7,000 5338 Tools 7,000 7,000 7,000 504 4,348 1,500 5339 Other Maintenance Supplies 1,500 1,500 1,500 6,647 7,198 3,000 5352 Protective Clothing 4,000 4,000 4,000 22,737 36,235 40,000 5361 Road Materials 60,000 60,000 60,000 193 193 1,000 5362 Concrete 3,500 3,500 3,500 7,375 45,153 14,000 5363 Signs 25,000 25,000 25,000 4,414 7,271 1,000 5369 Other Street Supplies 40,000 40,000 40,000 - 159 - 5417 HR/Other Employee Expenses - - - 66,206 18,813 141,900 5419 Other Professional Serv 100,000 100,000 100,000 4,684 4,432 5,900 5421 Telephone/Data 5,900 5,900 5,900 - - 500 5424 Advertising 1,500 1,500 1,500 546 - 100 5432 Meals 300 300 300 - - 100 5433 Mileage 300 300 300 - - 1,000 5439 Travel 3,500 3,500 3,500 21,324 - 6,000 5445 Work Equipment 12,000 12,000 12,000 6,040 7,353 9,000 5446 Software Licenses 16,000 16,000 16,000 1,806 1,860 2,000 5449 Leases - Other 4,000 4,000 4,000 2,478 3,306 3,500 5451 Natural Gas 4,400 4,400 4,400 6,116 5,718 10,000 5453 Electricity 10,000 10,000 10,000 4,667 80 3,000 5454 Solid Waste Disposal 1,500 1,500 1,500 13,135 47,508 10,000 5471 Equipment Repair & Maint 15,000 15,000 15,000 - 537 2,000 5474 Structures Repair & Maint 8,000 8,000 8,000 2,478 8,649 19,000 5475 Vehicle Repair & Maint 19,000 19,000 19,000 3,591 6,267 5,000 5476 Laundry 10,000 10,000 10,000 5,961 34,754 1,600,000 5479 Other Repair & Maint 600,000 600,000 600,000 17,150 7,757 15,000 5482 Tree Maintenance 15,000 15,000 15,000 - 62 - 5491 Dues & Subscriptions - - - 1,583 2,257 10,000 5492 Registrations/Training 10,000 10,000 10,000 4,447 478 2,000 5498 Permits/Fees 2,000 2,000 2,000 274,172 307,103 1,963,950 Total - Materials & Services 1,047,100 1,047,100 1,047,100 Department: 631 - Maintenance Division: 4211 - Street Maintenance - - 5649 Other Equipment 157,500 157,500 157,500 - - - Total - Capital Outlay 157,500 157,500 157,500 1,147,510 1,255,343 3,145,620 Division Total: 4211 - Street Maintenance 2,512,980 2,512,980 2,512,980 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 97 Fund: 140 - Street Fund Department: 631 - Maintenance Division: 4299 - Street Admin 5,768 6,790 7,000 5414 Accounting/Auditing 7,000 7,000 7,000 - 33,046 - 5419 Other Professional Services - - - 21,620 21,630 28,140 5428 IT Support 45,110 45,110 45,110 4,560 4,610 5,070 5448 Internal Rent 5,700 5,700 5,700 - - 600 5451 Natural Gas 600 600 600 1,715 1,450 2,490 5453 Electricity 2,490 2,490 2,490 242,423 232,543 250,000 5456 Street Lighting 250,000 250,000 250,000 8,430 8,430 8,920 5461 Auto Insurance 7,740 7,740 7,740 8,270 8,270 10,490 5463 Property/Earthquake Insurance 9,380 9,380 9,380 40,630 40,630 19,410 5464 Workers' Comp 19,540 19,540 19,540 10,060 10,060 11,760 5465 General Liability Insur 14,030 14,030 14,030 679 823 2,880 5472 Buildings Repairs & Maint 10,000 10,000 10,000 7,947 4,512 4,000 5482 Tree Maintenance 4,000 4,000 4,000 - - 15,000 5483 Sidewalks 15,000 15,000 15,000 - - - 5500 Banking Fees & Charges 25,870 25,870 25,870 352,103 372,793 365,760 Total - Materials & Services 416,460 416,460 416,460 352,103 372,793 365,760 Division Total: 4299 - Street Admin 416,460 416,460 416,460 Division: 9711 - Operating Transfer Out - - 2,012,680 5811.363 Transfer to Street/Storm Cap Const Fd - 50,000 50,000 60,000 5811.591 Transfer to Equipment Replace 60,000 60,000 60,000 - 10,820 11,820 5811.693 Transfer to Reserve for PERS - - - 50,000 60,820 2,084,500 Total - Transfers Out 60,000 60,000 60,000 50,000 60,820 2,084,500 Division Total: 9711 - Operating Transfer Out 60,000 60,000 60,000 1,549,612 1,688,956 5,595,880 Department Total: 631 - Maintenance 2,989,440 2,989,440 2,989,440 Department: 661-Garage Division: 1941 - Garage - 4 - 5419 Other Professional Services - 4 Department Total: 661 - Garage Department: 901- Ending Fund Balance Division: 9971 Equity - - 2,473,650 5921 Contingency 4,175,770 4,175,770 4,175,770 - - 2,473,650 Department Total: 901 - Ending Fund Balance 4,175,770 4,175,770 4,175,770 1,549,612 1,688,960 8,069,530 Expenditures Total 7,165,210 7,165,210 7,165,210 5,116,712 6,134,288 - Fund Net Total: 140 - Street Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 98 GO Debt Service Fund – 250 Fund/Fund Number: GO Debt Service Fund – 250 Department Director: Tony Turley Description of purpose/function of department This fund records the payment of principal and interest on the City’s General Obligation bond originally issued for the construction of the Woodburn Police Facility in 2005. The bond was refinanced in FY 2017-18 to generate a $250,000 interest savings and shorten the debt maturity to 2024, one year earlier than the original debt. For a detailed listing of the debt outstanding and annual debt service of the City, see Debt Overview on page 158. Fund Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 250 - GO Debt Service Fund Department: 000 - Revenue Revenues 32,604 23,929 9,430 3081 Beginning Fund Balance 8,790 8,790 8,790 32,604 23,929 9,430 Total - Fund Balance 8,790 8,790 8,790 562,403 580,274 600,070 3111 Property Tax - Current 616,000 616,000 616,000 13,490 14,030 11,000 3112 Property Tax - Delinquent 14,000 14,000 14,000 575,893 594,304 611,070 Total - Taxes 630,000 630,000 630,000 2,292 1,185 2,010 3611 Interest from Investments 3,310 3,310 3,310 2,292 1,185 2,010 Total - Miscellaneous Revenue 3,310 3,310 3,310 610,789 619,418 622,510 Revenues Total 642,100 642,100 642,100 Department: 151 - Finance Division: 9111 - Debt Service Expenditures 539,000 568,000 597,000 5711 Bond Principal, Police Refi 2017, Due 6/1/24 629,000 629,000 629,000 47,860 36,650 25,510 5721 Bond Interest, Police Refi 2017, Due 6/1/24 13,100 13,100 13,100 586,860 604,650 622,510 Total - Debt Service 642,100 642,100 642,100 586,860 604,650 622,510 Expenditures Total 642,100 642,100 642,100 23,929 14,769 - Fund Net Total: 250 - GO Debt Service Fund - - - Revenue Sources and Other Discussion This fund accounts for the debt service on the City’s 2017 General Obligation for Police Facility, which refinanced the 2005 GO Bonds. Property taxes and interest are the only sources of revenue. The amount of tax imposed for this fund is dependent on debt service levels and beginning fund balance. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 99 Utility Funds  Water Fund  Sewer Fund ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 100 Water Fund – 470 Fund/Fund Number: Water Fund – 470 Department/Department Number: Water — 611 Department Director: Curtis Stultz Description of purpose/function of department The drinking water section provides administration, meter reading, operations and maintenance of the water treatment and distribution system. The section is responsible for all activities centered at the water treatment plants and throughout the water distribution system, and administers a Cross Connection Control and Backflow Prevention Program. The City’s water source is ground water from the Troutdale Aquifer. There are seven active wells, which provide raw water to three water treatment plants for removal of iron, manganese, arsenic and radon. Secondary disinfection by the injection of chlorine into the water supply to form chloramines. Each of the treatment plants have ground level storage of treated water and there is one elevated storage tank near Cleveland Street for a total storage volume of 5.45 million gallons of water. There are approximately 114 miles of waterline of varying sizes, 1,225 fire hydrants and 7,542 water meters with automatic read meters. Description of section, including number of personnel There are 11.5 FTE within this department, including one new Assistant Public Works Director position. The Water Division Supervisor is responsible for the overall operation of the Water system. The department provides operations, maintenance, and clerical administrative support. Description of FY 2022-23 accomplishments • Completed Parr Rd. well piping to the treatment plant • Completed water tower repainting and safety upgrades Description of FY 2023-24 proposed focus/goals • Complete the Well #15 and PLC programming for Parr Rd treatment plant • Replace fire hydrants from old 2 port hydrants to modern 3 port • Replace transmission line setup with elevated storage • Pay off Water Revenue Refunding Bond Series 2018 and reduce interest payments by $45-55,000 Performance Measures Measures FY 2020-21 Actual FY 2021-22 Actual FY 2023-24 Projection FY 2023-24 Goal Meet federal drinking water requirements (shown in the annual drinking water report for the prior year) Yes Yes Yes Yes Number of meters read 85,450 87,780 91,200 91,200 Number of water tests 1,440 1,525 1,600 1,625 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 101 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Water Fund Revenues 2,446,737 2,495,795 3,276,130 Fund Balance 1,834,600 1,834,600 1,834,600 4,330,970 4,707,562 4,628,280 Charges for Goods and Services 5,097,450 5,097,450 5,097,450 80,811 96,237 100,860 Miscellaneous Revenue 118,000 118,000 118,000 6,858,518 7,299,594 8,005,270 Revenues Total 7,050,050 7,050,050 7,050,050 Expenditures 1,574,854 1,533,505 1,922,100 Personnel Services 2,161,010 2,161,010 2,161,010 1,174,436 1,263,521 1,253,730 Materials & Services 1,417,180 1,417,180 1,417,180 - - - Capital Outlay 43,000 43,000 1,563,435 1,228,597 1,529,200 Debt Service 2,272,000 2,272,000 2,272,000 50,000 66,770 2,025,200 Transfers Out 414,000 414,000 414,000 - - 1,275,040 Contingencies and Reserve 742,860 742,860 742,860 4,362,725 4,092,393 8,005,270 Expenditures Total 7,050,050 7,050,050 7,007,050 2,495,793 3,207,201 - Revenue Over (Under) Expenditures - - 43,000 10.5 10.5 10.5 Full-Time Equivalent (FTE) 11.5 11.5 11.5 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 102 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 470 - Water Fund Department: 000 - Revenue Revenues 2,446,737 2,495,795 3,276,130 3081 Beginning Fund Balance 1,834,600 1,834,600 1,834,600 2,446,737 2,495,795 3,276,130 Total - Fund Balance 1,834,600 1,834,600 1,834,600 4,167,885 4,469,113 4,452,000 3434.101 Water Sales Revenue 4,926,750 4,926,750 4,926,750 74,426 98,450 75,000 3434.102 New Services 75,000 75,000 75,000 18,685 20,317 22,680 3434.103 Re-connection Fees 20,000 20,000 20,000 2,590 2,275 4,000 3434.104 Vacations 2,200 2,200 2,200 880 1,145 1,000 3434.106 NSF Check Fee 1,000 1,000 1,000 2,224 39,242 5,000 3434.108 Bulk Water Sales 2,000 2,000 2,000 587 [PHONE REDACTED].111 Collections 500 500 500 63,692 76,655 68,100 3434.112 Late Fees 70,000 70,000 70,000 4,330,970 4,707,562 4,628,280 Total - Charges for Goods and Services 5,097,450 5,097,450 5,097,450 24,401 5,137 31,750 3611 Interest from Investments 50,000 50,000 50,000 50,802 60,181 60,000 3625 Facilities Rent 60,000 60,000 60,000 - 18,400 2,000 3691 Sale of Surplus Property 2,000 2,000 2,000 5,609 12,519 7,110 3699 Other Miscellaneous Income 6,000 6,000 6,000 80,811 96,237 100,860 Total - Miscellaneous Revenue 118,000 118,000 118,000 6,858,518 7,299,594 8,005,270 Department Total: 000 - Revenue 7,050,050 7,050,050 7,050,050 6,858,518 7,299,594 8,005,270 Revenues Total 7,050,050 7,050,050 7,050,050 Revenue Sources and Other Discussion The Charges for Goods and Services amount of $5,097,450 includes fees collected for water provided to City residents and represent the major revenue source for the Water Fund. For a detailed listing of debt outstanding, and annual debt service of the City, please refer to Debt Overview on page 158. The Transfers Out amount of $414,000 includes the following transfers: • $60,000 to the Equipment Replacement Fund • $354,000 to Water Cap Const Fund for construction projects For a summary of all Transfers In and Transfers Out, see Budgeted Transfers on page 167. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 103 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 470 - Water Fund Department: 611 - Water Division: 6411 - Water Supply Expenditures 975,829 963,283 1,161,740 5111 Regular Wages 1,329,090 1,329,090 1,329,090 12,962 8,645 19,760 5112 Part-Time Wages 21,170 21,170 21,170 20,520 22,676 18,760 5121 Overtime 19,260 19,260 19,260 285 [PHONE REDACTED] OR Workers' Benefit 380 380 380 73,524 72,692 91,370 5212 Social Security 105,420 105,420 105,420 224,035 224,254 303,120 5213 Med & Dent Ins 308,900 308,900 308,900 262,426 236,814 316,910 5214 Retirement 349,960 349,960 349,960 2,848 2,138 1,780 5215 Long Term Disability Ins 2,190 2,190 2,190 955 1,464 7,170 5216 Unemployment Insurance 17,790 17,790 17,790 1,469 1,259 1,150 5217 Life Insurance 1,400 1,400 1,400 - - - 5218 Paid Family Leave 5,450 5,450 5,450 1,574,854 1,533,505 1,922,100 Total - Personnel Services 2,161,010 2,161,010 2,161,010 - - 500 5315 Computer Supplies 500 500 500 1,034 1,421 1,500 5319 Office Supplies 1,750 1,750 1,750 14,139 21,153 20,000 5323 Fuel 20,000 20,000 20,000 409 1,387 4,500 5324 Clothing 4,500 4,500 4,500 5,141 1,340 3,000 5326 Safety/Medical 3,000 3,000 3,000 70,328 97,483 85,000 5327 Chemicals 130,000 130,000 130,000 - 3,469 2,500 5328 Lab Supplies 2,500 2,500 2,500 3,161 10,519 3,200 5329 Other Supplies 3,200 3,200 3,200 1,276 5,605 3,000 5338 Tools 3,000 3,000 3,000 886 7,100 1,900 5339 Other Maintenance Supplies 2,000 2,000 2,000 12,853 89,294 44,000 5379 Water/Sewer Supplies 20,000 20,000 20,000 15,125 8,693 15,000 5379.001 Line Repair Supplies 20,000 20,000 20,000 12,957 9,079 20,000 5379.002 Customer Service 20,000 20,000 20,000 - - 4,500 5379.003 Pump Supplies 4,500 4,500 4,500 23,195 33,531 15,000 5379.004 Meter Parts 20,000 20,000 20,000 1,448 415 2,500 5379.005 Protective Equipment 2,500 2,500 2,500 122,566 35,086 16,000 5419 Other Professional Serv 16,000 16,000 16,000 10,895 3,200 15,000 5419.501 Testing/Lab 20,000 20,000 20,000 330 - 3,500 5419.707 Educ Outreach 3,500 3,500 3,500 11,449 11,601 10,000 5421 Telephone/Data 10,000 10,000 10,000 1,010 12 1,000 5422 Postage 1,000 1,000 1,000 1,304 231 1,500 5445 Work Equipment 1,500 1,500 1,500 12,033 20,101 10,000 5446 Software Licenses 20,000 20,000 20,000 1,647 1,797 2,800 5451 Natural Gas 3,500 3,500 3,500 240,385 239,414 283,200 5453 Electricity 325,000 325,000 325,000 - - 1,300 5454 Solid Waste Disposal 1,300 1,300 1,300 12,511 8,775 10,500 5471 Equipment Repair & Maint 10,500 10,500 10,500 4,367 9,460 3,000 5472 Buildings Repairs & Maint 3,000 3,000 3,000 3,405 3,820 5,000 5475 Vehicle Repair & Maint 5,000 5,000 5,000 162,584 163,461 150,000 5479 Other Repair & Maint 205,000 205,000 205,000 2,249 1,975 2,400 5491 Dues & Subscriptions 2,400 2,400 2,400 1,206 3,775 2,500 5492 Registrations/Training 3,500 3,500 3,500 200 7,860 1,500 5498 Permits/Fees 1,500 1,500 1,500 751,091 801,056 745,300 Total - Materials & Services 890,150 890,150 890,150 - - - 5642 Passenger Vehicles 43,000 43,000 43,000 - - - Total Capital Outlay 43,000 43,000 43,000 2,325,945 2,334,561 2,667,400 Division Total: 6411 - Water Supply 3,094,160 3,094,160 3,094,160 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 104 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Division: 6499 - Water Administration 4,622 4,505 20,010 5409.140 Garage Services 20,010 20,010 20,010 4,120 4,850 5,000 5414 Accounting/Auditing 5,000 5,000 5,000 - 1,503 15,000 5419 Other Professional Serv 15,000 15,000 15,000 21,507 18,611 20,000 5422 Postage 20,000 20,000 20,000 55,560 56,910 59,220 5428 IT Support 64,910 64,910 64,910 1,781 - - 5446 Software Licenses - - - 11,640 11,870 12,950 5448 Internal Rent 14,580 14,580 14,580 220,481 240,255 234,340 5450 General Right of Way Charge 234,340 234,340 234,340 (1,465) 184 7,000 5460 Property Tax Expense 7,000 7,000 7,000 6,310 6,310 8,110 5461 Auto Insurance 7,440 7,440 7,440 20,270 20,270 27,930 5463 Property/Earthquake Insurance 31,440 31,440 31,440 21,410 21,410 15,550 5464 Workers' Comp 13,950 13,950 13,950 13,520 13,520 16,790 5465 General Liability Insur 16,290 16,290 16,290 4,142 2,875 5,530 5472 Buildings Repairs & Maint 5,530 5,530 5,530 14,707 17,652 16,000 5493 Printing/Binding 16,000 16,000 16,000 24,740 41,739 45,000 5500 Banking Fees & Charges 55,540 55,540 55,540 423,345 462,465 508,430 Total - Materials & Services 527,030 527,030 527,030 1,402,000 1,104,000 1,442,000 5711 Principal, Series 2018 Bond due 12/1/23 2,260,000 2,260,000 2,260,000 91,022 124,597 54,200 5721 Interest, Series 2018 Bond due 6/1/24 12,000 12,000 12,000 70,413 - 33,000 5721 Interest, Series 2018 Bond due 12/1/2024 - - - 1,563,435 1,228,597 1,529,200 Total - Debt Service 2,272,000 2,272,000 2,272,000 1,986,780 1,691,062 2,037,630 Division Total: 6499 - Water Administration 2,799,030 2,799,030 2,799,030 Division: 9711 - Operating Transfer Out - - 1,945,970 5811.466 Transfer to Water Cap Const 354,000 354,000 354,000 50,000 50,000 60,000 5811.591 Transfer to Equipment Replace 60,000 60,000 60,000 - 16,770 19,230 5811.693 Transfer to Reserve for PERS - - - 50,000 66,770 2,025,200 Total - Transfers Out 414,000 414,000 414,000 4,362,725 4,092,393 6,730,230 Department Total: 611 - Water 6,307,190 6,307,190 6,307,190 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 105 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 53,800 5921 Contingency 181,060 181,060 181,060 - - 467,240 5981.005 Reserve for Future Years 561,800 561,800 561,800 - - 754,000 5981.007 Reserve for Debt Service - - - 1,275,040 Total - Contingencies and Unappropriated Balances 742,860 742,860 742,860 - - 1,275,040 Division Total: 9971 - Equity 742,860 742,860 742,860 - - 1,275,040 Department Total: 901 - Ending Fund Balance 742,860 742,860 742,860 4,362,725 4,092,393 8,005,270 Expenditures Total 7,050,050 7,050,050 7,050,050 2,495,793 3,207,201 - Fund Net Total: 470 - Water Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 106 Sewer Fund – 472 Fund/Fund Number: Sewer Fund – 472 Department/Department Number: Sewer – 621 Department Director: Curtis Stultz Description of purpose/function of department The Sewer Fund consists of the administration, operations, and maintenance of the Wastewater Treatment Plant (WWTP), the collection systems for both sanitary sewer and storm water, regional detention facilities and conveyance systems of Mill Creek, Senecal Creek and numerous tributaries. Functions include the plant operations, natural treatment processes, reuse operations, biosolids operations, maintenance and operation of remote eight pump stations, pre-treatment program and laboratory services. The collection system functions include cleaning and maintenance of 93 miles of sanitary sewer pipes and 62.5 miles of storm sewer pipes and 1,466 manholes, reduction of infiltration/inflow practices as required by Department of Environmental Quality (DEQ) and storm water activities. Description of section, including number of personnel 16 FTE within the Sewer Fund, including a Wastewater Section Manager responsible for overall WWTP operations, operations and maintenance personnel, and administrative support. One new Management Analyst position is added to provide financial and analytical support to the Public Works Department. Description of FY 2022-23 Accomplishments • Continued Facilities Master Plans for Wastewater and Storm Drainage data collection • Upgraded eight RAS pumps with more efficient pumps saving energy • Began community outreach and education • Upgraded WWTP outside lights to LED fixtures, reducing energy Description of FY 2023-24 Proposed Focus/Goals • Assess collections system to support city growth, as required • Data collections and inspections for Wastewater and Storm Drainage Master Plans • Install VFDs on three Digester Mixing Pumps and two Mix Liquor Recycle pumps for better process control and energy savings • Upgrade control panel for Stevens Lift Station and upgrade alarm and control panels at all stations • Install UTV Analyzer to improve U.V systems energy usage • Update Lab Lights to LED fixtures, saving energy Performance Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY2023-24 Goal Video inspect city sewer collection system, miles 15 6 10 10 High pressure clean city collection system, miles 15 16 10 10 Clean storm water system, lineal feet 30,000 80,000 20,000 30,000 Million gallons of wastewater treated daily (*Average) *3.0 *3.0 *3.0 *3.0 Lab tests performed weekly (or annually) 45 Weekly 40 Weekly 50 Weekly 50 Weekly ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 107 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Sewer Fund Revenues 8,003,378 11,206,994 7,522,950 Fund Balance 15,161,480 15,161,480 15,161,480 8,410,701 9,383,490 9,010,800 Charges for Goods and Services 9,527,500 9,527,500 9,527,500 41,535 26,153 62,500 Miscellaneous Revenue 195,500 195,500 195,500 11,947,440 - - Transfers In - - - 28,403,054 20,616,637 16,596,250 Revenues Total 24,884,480 24,884,480 24,884,480 Expenditures 1,882,997 1,966,087 2,617,880 Personnel Services 3,002,060 3,002,060 3,002,060 2,089,977 2,253,457 2,307,900 Materials & Services 2,504,290 2,504,290 2,504,290 12,117,404 266,113 - Debt Service - - - 1,105,683 2,304,055 7,170,670 Transfers Out 2,185,000 2,185,000 2,185,000 - - 4,499,800 Contingencies and Reserve 17,193,130 17,193,130 17,193,130 17,196,060 6,789,712 16,596,250 Expenditures Total 24,884,480 24,884,480 24,884,480 11,206,994 13,826,925 - Revenue Over (Under) Expenditures - - - 14.0 16.0 16.0 Full-Time Equivalent (FTE) 16.0 16.0 16.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. Revenue Sources and Other Discussion Charges for Goods and Services represent the major revenue source for the Sewer Fund and are fees collected for sewer services provided to City residents. For a detailed listing of the debt outstanding, and annual debt service of the City, please refer to Debt Overview on page 158. The Transfers Out amount of $2,185,000 includes: • $60,000 to the Equipment Replacement Fund • $90,000 to the Street Fund for street sweeping costs • $2,035,000 to Sewer Cap Construction Fund for the following projects: o Pump Station Upgrades (CDSW1414), $100,000 o Sanitary Sewer Collection System Piping replacement (CDSW1488), $460,000 o Digester – Brick Veneer Repair (CISW1544), $50,000 o I-5 Pump Station (CDSW1547), $25,000 o Popular Tree Expansion & Irrigation Restoration (CDSW1592), $300,000 o North Sanitary Sewer Trunk Line (CISW1620), $600,000 o Fifth Street Sewer – Harrison to Garfield (CISW1594), $30,000 o Young Street Pipeline Project (CISW1469), $50,000 o Vanderbeck Pump Station Upgrades (CISW1622), $200,000 o Woodland/Hwy219 Sewer Repair at NE Quadrant (CISW1623), $30,000 o Engineering design work for Unspecified Sewer Projects, $100,000 o TMDL Projects, $20,000 o Cleveland Street design work, $20,000 o Corby Street design work, $50,000 For a summary of all Transfers In and Transfers Out, see Budgeted Transfers on page 167. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 108 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 000 - Revenue Revenues 8,003,378 11,206,994 7,522,950 3081 Beginning Fund Balance 15,161,480 15,161,480 15,161,480 8,003,378 11,206,994 7,522,950 Total - Fund Balance 15,161,480 15,161,480 15,161,480 73,208 76,655 70,000 3434.112 Late Fees 77,000 77,000 77,000 8,217,384 9,156,861 8,820,000 3435.101 Sewer System Revenue 9,350,000 9,350,000 9,350,000 119,522 149,609 120,000 3435.103 Septage Dumping 100,000 100,000 100,000 587 [PHONE REDACTED].111 Collections 500 500 500 8,410,701 9,383,490 9,010,800 Total - Charges for Goods and Services 9,527,500 9,527,500 9,527,500 36,657 15,340 60,000 3611 Interest from Investments 190,000 190,000 190,000 - 510 - 3691 Sale of Surplus Property - - - 562 10,304 2,500 3699 Other Miscellaneous Income 1,500 1,500 1,500 4,316 - - 3699.472 PGE Energy Partner Program (WWTP) 4,000 4,000 4,000 41,535 26,153 62,500 Total - Miscellaneous Revenue 195,500 195,500 195,500 11,947,440 - - 3971.465 Transfer From Sewer Construction - - - 11,947,440 - - Total - Transfers In - - - 28,403,054 20,616,637 16,596,250 Department Total: 000 - Revenue 24,884,480 24,884,480 24,884,480 28,403,054 20,616,637 16,596,250 Revenues Total 24,884,480 24,884,480 24,884,480 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 109 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 621 - Sewer Division: 6511 - WWTP Operation Expenditures 980,218 1,070,631 1,401,450 5111 Regular Wages 1,638,390 1,638,390 1,638,390 20,843 21,054 14,780 5112 Part-Time Wages 14,070 14,070 14,070 18,477 34,382 30,840 5121 Overtime 31,700 31,700 31,700 278 [PHONE REDACTED] OR Workers' Benefit 460 460 460 74,737 82,654 110,010 5212 Social Security 129,420 129,420 129,420 211,945 231,481 372,250 5213 Med & Dent Ins 395,090 395,090 395,090 268,073 262,965 365,180 5214 Retirement 429,430 429,430 429,430 2,938 2,382 2,360 5215 Long Term Disability Ins 2,680 2,680 2,680 967 1,647 8,600 5216 Unemployment Insurance 21,870 21,870 21,870 1,510 1,388 1,500 5217 Life Insurance 1,760 1,760 1,760 - - - 5218 Paid Family Leave Insurance 6,740 6,740 6,740 1,579,985 1,708,879 2,307,390 Total - Personnel Services 2,671,610 2,671,610 2,671,610 - - - 1,000 5315 Computer Supplies 1,000 1,000 1,000 5,555 2,277 2,000 5319 Office Supplies 2,000 2,000 2,000 1,739 - 1,200 5322 Lubricants 1,200 1,200 1,200 16,402 10,186 14,000 5323 Fuel 30,500 30,500 30,500 1,104 626 4,000 5324 Clothing 4,000 4,000 4,000 3,458 6,055 7,000 5326 Safety/Medical 7,000 7,000 7,000 15,150 29,144 12,000 5327 Chemicals 30,000 30,000 30,000 11,139 19,782 24,000 5328 Lab Supplies 24,000 24,000 24,000 3,889 2,802 2,000 5329 Other Supplies 2,000 2,000 2,000 11,449 892 14,500 5335 Electrical Supplies 14,500 14,500 14,500 11,226 11,681 11,000 5336 HVAC 11,000 11,000 11,000 2,076 6,368 2,000 5338 Tools 2,000 2,000 2,000 682 4,083 2,000 5352 Protective Clothing 2,500 2,500 2,500 - 20,963 - 5379 Water/Sewer Supplies - - - 7,909 11,584 12,000 5384 Trees 12,000 12,000 12,000 - - 5,000 5411 Engineering & Architect 5,000 5,000 5,000 29,447 11,213 25,000 5419 Other Professional Serv 25,000 25,000 25,000 20,604 42,339 21,000 5419.501 Testing/Lab 26,000 26,000 26,000 - - 2,500 5419.707 Educ Outreach 2,500 2,500 2,500 11,437 14,983 16,000 5421 Telephone/Data 16,000 16,000 16,000 440 [PHONE REDACTED] Postage 800 800 800 253 130 5,000 5429 Other Communication Serv 5,000 5,000 5,000 - 52 100 5432 Meals 500 500 500 - [PHONE REDACTED] Mileage 500 500 500 - [PHONE REDACTED] Travel 1,500 1,500 1,500 - - 2,000 5443 Office Equipment 3,000 3,000 3,000 3,927 7,474 6,000 5446 Software Licenses 10,000 10,000 10,000 15,086 7,484 15,000 5449 Leases - Other 19,000 19,000 19,000 31,434 34,231 30,000 5451 Natural Gas 38,000 38,000 38,000 391,328 374,401 336,000 5453 Electricity 395,000 395,000 395,000 2,270 3,173 9,500 5454 Solid Waste Disposal 2,500 2,500 2,500 154,903 111,152 110,000 5471 Equipment Repair & Maint 125,000 125,000 125,000 16,971 41,621 10,000 5472 Buildings Repairs & Maint 15,000 15,000 15,000 1,386 2,921 10,000 5475 Vehicle Repair & Maint 12,000 12,000 12,000 11,533 9,958 19,000 5476 Laundry 19,000 19,000 19,000 6,025 3,177 5,000 5477 Instrumentation & Calibra 5,000 5,000 5,000 445,248 523,562 550,000 5479 Other Repair & Maint 550,000 550,000 550,000 5,673 5,836 5,000 5492 Registrations/Training 5,000 5,000 5,000 - 132 - 5493 Printing/Binding - - - 45,651 30,623 30,000 5498 Permits/Fees 35,000 35,000 35,000 1,285,393 1,352,219 1,322,300 Total - Materials & Services 1,460,000 1,460,000 1,460,000 - - 5639 Other Improvements - - - - - - Total - Capital Outlay - - - 2,865,378 3,061,099 3,629,690 Division Total: 6511 - WWTP Operations 4,131,610 4,131,610 4,131,610 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 110 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 621 - Sewer Division: 6599 - Sewer Administration Expenditures 4,430 5,554 20,610 5409.140 Garage Services 20,610 20,610 20,610 - - 5411.001 Engineering Support to General Fund - - - - - 3,500 5419 Other Professional Serv 3,500 3,500 3,500 - 14,384 15,000 5419.003 US Gauging Station Fees 15,000 15,000 15,000 18,293 13,220 20,000 5422 Postage 20,000 20,000 20,000 72,980 74,760 82,320 5428 IT Support 91,320 91,320 91,320 1,781 - 2,000 5446 Software Licenses 2,000 2,000 2,000 21,700 22,210 24,150 5448 Internal Rent 27,180 27,180 27,180 - 6,859 9,000 5449 Other Leases 20,000 20,000 20,000 416,780 472,702 454,420 5450 General Right of Way Charge 454,420 454,420 454,420 6,110 6,110 6,270 5461 Auto Insurance 5,450 5,450 5,450 38,060 38,060 49,420 5463 Property/Earthquake Insurance 48,720 48,720 48,720 33,280 33,280 28,930 5464 Workers' Comp 27,290 27,290 27,290 18,610 18,610 21,450 5465 General Liability Insur 19,870 19,870 19,870 - - 400 5472 Buildings Repairs & Maint 400 400 400 - - 3,000 5481 Utility Assistance Program 3,000 3,000 3,000 14,632 17,652 20,000 5493 Printing/Binding 20,000 20,000 20,000 29,163 48,372 48,000 5500 Banking Fees & Charges 65,480 65,480 65,480 689,415 787,778 824,970 Total - Materials & Services 860,740 860,740 860,740 11,074,542 - - 5711 Bond Principal, Rev Series 2011A - - - - - - 5711 Bond Principal, Rev Series 2011B - - - - - - 5721 Bond Interest, Rev Series 2011A - - - 12,806,819 1,053,890 824,970 Division Total: 6599 - Sewer Administration 860,740 860,740 860,740 Division: 9711 - Operating Transfer Out 90,000 90,000 90,000 5811.140 Transfer to Street 90,000 90,000 90,000 965,683 2,139,475 6,994,490 5811.465 Transfer to Sewer Cap Const 2,035,000 2,035,000 2,035,000 - - - 5811.568 Transfer to Info Services - - - - 24,580 26,180 5811.693 Transfer to Reserve for PERS - - - - - - 5841.376 Interfund Loan Transfer - - - 16,777,880 6,419,044 11,625,330 Department Total: 621 - Sewer 7,177,350 7,177,350 7,177,350 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 111 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 631 - Maintenance Division: 6521 - Sewer Line Maint Expenditures 112,535 104,738 117,660 5111 Regular Wages 121,140 121,140 121,140 4,928 3,318 - 5121 Overtime - - - 32 30 40 5211 OR Workers' Benefit 40 40 40 8,628 8,035 9,000 5212 Social Security 9,270 9,270 9,270 23,214 17,087 27,140 5213 Med & Dent Ins 31,650 31,650 31,650 27,680 21,531 25,570 5214 Retirement 27,470 27,470 27,470 320 [PHONE REDACTED] Long Term Disability Ins 110 110 110 113 [PHONE REDACTED] Unemployment Insurance 1,580 1,580 1,580 165 [PHONE REDACTED] Life Insurance 70 70 70 - - - 5218 Paid Family Leave Insurance 480 480 480 177,614 155,276 180,480 Total - Personnel Services 191,810 191,810 191,810 130 [PHONE REDACTED] Office Supplies 400 400 400 - - 300 5321 Cleaning Supplies 300 300 300 746 5,267 10,000 5323 Fuel 12,000 12,000 12,000 206 2,362 1,000 5324 Clothing 2,000 2,000 2,000 2,400 3,254 2,000 5326 Safety/Medical 2,000 2,000 2,000 8,719 1,876 5,000 5329 Other Supplies 5,000 5,000 5,000 1,414 2,127 2,050 5338 Tools 2,050 2,050 2,050 280 - 1,400 5352 Protective Clothing 1,400 1,400 1,400 962 1,571 8,000 5409.140 Garage Services 10,000 10,000 10,000 718 2,[PHONE REDACTED] Other Professional Serv 900 900 900 561 559 1,800 5421 Telephone/Data 1,800 1,800 1,800 156 44 - 5422 Postage - - - 1,614 7,[PHONE REDACTED] Work Equipment 500 500 500 2,150 - 9,200 5446 Software Licenses 12,000 12,000 12,000 24,643 15,537 10,000 5471 Equipment Repair & Maint 15,000 15,000 15,000 2,997 8,727 3,000 5475 Vehicle Repair & Maint 4,000 4,000 4,000 3,841 7,671 2,200 5476 Laundry 3,000 3,000 3,000 40,172 27,872 50,000 5479 Other Repair & Maint 50,000 50,000 50,000 855 417 1,500 5492 Registrations/Training 1,500 1,500 1,500 92,563 87,522 109,250 Total - Materials & Services 123,850 123,850 123,850 270,177 242,798 289,730 Department Total: 631 - Maintenance 315,660 315,660 315,660 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 112 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 641 - Surface Water/Collections Division: 6611 - Surface Water Collection Expenditures 77,708 68,451 81,710 5111 Regular Wages 85,020 85,020 85,020 2,662 1,752 - 5121 Overtime - - - 23 21 30 5211 OR Workers' Benefit 30 30 30 5,886 5,209 6,270 5212 Social Security 6,510 6,510 6,510 19,047 12,654 23,260 5213 Med & Dent Ins 26,050 26,050 26,050 19,660 13,486 18,000 5214 Retirement 19,520 19,520 19,520 221 [PHONE REDACTED] Long Term Disability Ins 50 50 50 77 [PHONE REDACTED] Unemployment Insurance 1,100 1,100 1,100 114 93 100 5217 Life Insurance 20 20 20 - - - 5218 Paid Family Leave Insurance 340 340 340 125,397 101,932 130,010 Total - Personnel Services 138,640 138,640 138,640 - - 4,000 5323 Fuel 4,500 4,500 4,500 715 155 1,200 5326 Safety/Medical 1,200 1,200 1,200 2,246 - 2,500 5329 Other Supplies 2,500 2,500 2,500 531 - 1,000 5338 Tools 1,000 1,000 1,000 - - 1,000 5352 Protective Clothing 1,000 1,000 1,000 718 930 1,200 5419 Other Professional Serv 1,200 1,200 1,200 1,377 559 1,500 5421 Telephone/Data 1,500 1,500 1,500 17,020 21,630 31,080 5428 IT Support 34,200 34,200 34,200 - - 600 5454 Solid Waste Disposal 600 600 600 - 2,663 3,000 5471 Equipment Repair & Maint 5,000 5,000 5,000 - - 2,300 5475 Vehicle Repair & Maint 5,000 5,000 5,000 - - 500 5476 Laundry 500 500 500 - - 1,500 5492 Registrations/Training 1,500 1,500 1,500 22,606 25,938 51,380 Total - Materials & Services 59,700 59,700 59,700 148,004 127,869 181,390 Division Total: 6611 - Surface Water Collection 198,340 198,340 198,340 148,004 127,869 181,390 Department Total: 641 - Surface Water/Collections 198,340 198,340 198,340 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 246,290 5921 Contingency 1,000,000 1,000,000 1,000,000 - - 4,253,510 5981.005 Reserve for Future Years 16,193,130 16,193,130 16,193,130 - - - 5981.007 Reserve for Debt Service - - - - - 4,499,800 Division Total: 9971 - Equity 17,193,130 17,193,130 17,193,130 - - 4,499,800 Department Total: 901 - Ending Fund Balance 17,193,130 17,193,130 17,193,130 17,196,060 6,789,712 16,596,250 Expenditures Total 24,884,480 24,884,480 24,884,480 11,206,994 13,826,925 - Fund Net Total: 472 Sewer Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 113 Capital Construction Funds  General Cap Const Fund  Street & Storm Cap Const Fund  Sewer Cap Const Fund  Water Cap Const Fund ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 114 General Cap Const Fund – 358 Fund/Fund Number: General Cap Const Fund – 358 Department/Department Number: City Administrator—121 Division/Division Number: Construction – 9531 Department Director: Jim Row Purpose of Fund The General Cap Const Fund is for General Fund capital projects, for which no dedicated funding source exists. No personnel costs are associated with this fund. General Cap Construction Fund Projects (358): The Police Department requires upgrades to the radio channel system due to reception issues when located in rural areas. Legion Park improvements will be completed this fiscal year. Multiple trail and parks projects will begin this year, including the Mill Creek Greenway Trail and Boones Crossing Park. Additional improvements include a new picnic shelter for Burlingham Park and Centennial Park’s Dog Park. Architectural design work that was suspended in late 2020 will continue on the new community center project. Description of FY 2022-23 projects • Continued Legion Park Improvement Project • Completed Library HVAC/Chiller replacement Description of FY 2023-24 projects Project Name Project Number Amount First Year Budgeted Police Radio Channel System Upgrade CEGF1554 $143,710 FY 2018-19 Police Department Office Remodel CBGF1661 $46,250 FY 2022-23 Legion Park Improvement CPGF1634 $500,000 FY 2021-22 Library Water Vault CDGF1675 $15,000 FY2023-24 Burlingham Park Improvement Planning APGF1676 $10,000 FY2023-24 Burlingham Park Picnic Shelter Rebuild CPGF1677 $65,000 FY2023-24 Boones Crossing Park Development CPGF1678 $450,000 FY2023-24 Centennial Park – Dog Park Improvements CPGF1673 $125,000 FY2023-24 Mill Creek Greenway Trail Development CPGF1679 $850,000 FY2023-24 New Woodburn Community Center Design CBGF1571 1,0000,000 FY2023-24 TOTAL $3,204,960 See Capital Construction Projects beginning on page 168 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 115 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 358 - General Cap Const Fund Department: 000 - Revenue Revenues 255,105 225,299 884,760 3081 Beginning Fund Balance 148,490 148,490 148,490 255,105 225,299 884,760 Total - Fund Balance 148,490 148,490 148,490 1,844,686 1,022,994 - 3341 State Grants 1,750,000 1,750,000 1,750,000 - - - 3351 Grants - - - 1,844,686 1,022,994 - Total - Intergovernmental 1,750,000 1,750,000 1,750,000 (97) - - 3611 Interest from Investments - - - - 37,474 - 3699 Other Miscellaneous Income - - - (97) 37,474 - Total - Miscellaneous Revenue - - - - 124,660 561,210 3971.001 Transfer From General Fund 66,470 66,470 66,470 - 750,000 - 3971.136 Transfer from Amercian Rescue Plan Fund 161,250 161,250 161,250 - 500,000 1,827,740 3971.364 Transfer From Parks SDC 1,028,750 1,028,750 1,028,750 - - - 3971.376 Transfer from Street SDC 50,000 50,000 50,000 - 1,374,660 2,388,950 Total - Transfers In 1,306,470 1,306,470 1,306,470 2,099,694 2,660,427 3,273,710 Revenues Total 3,204,960 3,204,960 3,204,960 Department: 121 - Administration Division: 9531 - Construction Expenditures - 111,181 - 5623.046 Pool Projects - - - 1,872,796 13,968 405,000 5629 Buildings 1,046,250 1,046,250 1,046,250 - 2,626,665 2,725,000 5637 Parks 2,000,000 2,000,000 2,000,000 1,600 28,130 143,710 5639 Other Improvements 158,710 158,710 158,710 1,874,396 2,779,944 3,273,710 Total - Capital Outlay 3,204,960 3,204,960 3,204,960 1,874,396 2,779,944 3,273,710 Expenditures Total 3,204,960 3,204,960 3,204,960 225,299 (119,517) - Fund Net Total: 358 - General Cap Const Fund - - - Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Revenues for this fund are project specific, as funding allows. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 116 Street & Storm Cap Const Fund – 363 Fund/Fund Number: Street & Storm Cap Const Fund – 363 Department/Department Number: Maintenance – 631 Division/Division Number: Construction – 9531 Department Director: Curtis Stultz Purpose of fund The purpose of this fund is for tracking street capital improvement projects, which include sidewalks and streets or storm projects. No personnel service costs are associated with this fund. Description of FY 2022-23 projects • West Hayes Street improvements • Safety Sidewalk Description of FY 2023-24 projects Project Name Project Number Amount First Year Budgeted West Hayes Street Improvement – Settlemier to Cascade CIST1486 $100,000 FY 2016-17 Safety Sidewalk & ADA Construction CIST1165 $75,000 FY2021-22 Student Pedestrian Improvements CIST1680 $500,000 FY2023-24 Harvard/Evergreen Intersection CIST1681 $25,000 FY2023-24 Hayes/Evergreen Intersection CIST1682 $25,000 FY2023-24 Stacy Allison/Evergreen Intersection CIST1683 $25,000 FY2023-24 Evergreen Road to Stacy Allison Way CIST1684 $25,000 FY2023-24 Stacy Allison/Industrial Extension CIST1685 $25,000 FY2023-24 5th St. Storm Replacement CDST1487 $30,000 FY2018-19 4th St. Storm Rehabilitation CDST1471 $30,000 FY2018-19 Storm TMDL projects CDST1686 $20,000 FY2021-22 TOTAL $880,000 See Capital Construction Projects beginning on page 168 for more information on all budgeted capital projects. Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Revenues for this fund would be project specific transfers, which will only be made as work is completed. Intergovernmental revenue includes Department of Transportation’s Safe Routes to School Program funding for student pedestrian improvements. Transfers In: $237,320 for Capital Outlay projects includes: • Transfer from Transportation SDC Fund (376) of $170,000 for W. Hayes St. Improvements and intersection projects’ design work. • Transfer from Storm SDC Fund (377) of $67,320 for West Hayes St. improvements, intersection projects’ design work, the 5th St. storm replacement, and the 4th St. storm rehabilitation For a summary of all Transfers In and Transfer Out, see Budgeted Transfers on page 167. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 117 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 363 - Street & Storm Cap Const Fund Department: 000 - Revenue Revenues 785,440 597,315 374,320 3081 Beginning Fund Balance 140,680 140,680 140,680 785,440 597,315 374,320 Total - Fund Balance 140,680 140,680 140,680 - - 800,000 3333.001 DoT Fund Exchange - - - 3341 State Grants 500,000 500,000 500,000 - - 800,000 Total - Intergovermental 500,000 500,000 500,000 3,756 754 8,000 3611 Interest from Investments 2,000 2,000 2,000 50,000 278,651 - 3678 Developer Contributions - - - 53,756 279,405 8,000 Total - Miscellaneous Revenue 2,000 2,000 2,000 - - 2,012,680 3971.14 Transfer From Street - - - 1,000,000 3971.376 Transfer From Street SDC 170,000 170,000 170,000 - - 350,000 3971.377 Transfer From Storm SDC 67,320 67,320 67,320 - - 3,362,680 Total - Transfers In 237,320 237,320 237,320 839,196 876,720 4,545,000 Revenues Total 880,000 880,000 880,000 Department: 631 - Maintenance Division: 9531 - Construction Expenditures 241,881 325,126 3,800,000 5631 Streets/Alleys/Sidewalks 800,000 800,000 800,000 - 110,565 745,000 5636 Storm Drains 80,000 80,000 80,000 241,881 435,690 4,545,000 Total - Capital Outlay 880,000 880,000 880,000 241,881 435,690 4,545,000 Expenditures Total 880,000 880,000 880,000 597,315 441,030 - Fund Net Total: 363 - Street & Storm Cap Const Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 118 Sewer Cap Const Fund – 465 Fund/Fund Number: Sewer Cap Const Fund — 465 Department/Department Number: Sewer – 621 Division/Division Number: Construction – 9531 Department Director: Curtis Stultz Purpose of fund The purpose of this fund is for major capital improvements to the City’s Wastewater Treatment Plant (WWTP) and sewer collection systems. No personnel costs are associated with this fund. Description of FY 2022-23 projects • Continued maintenance activities • I-5 Pump Station • Front St. & Young St. pipelines Description of FY 2023-24 projects Project Name Project Number Amount First Year Budgeted Pump Station Upgrades CDSW1414 $100,000 FY 2013-14 Sanitary Sewer collection system piping replacement CDSW1488 $460,000 FY 2018-19 Digester – Brick Veneer repair CISW1544 $50,000 FY 2018-19 I-5 Pump Station & I-5 Force Main Project CDSW1547 $25,000 FY 2018-19 Poplar Tree Expansion & Irrigation Restoration CDSW1592 $300,000 FY 2021-22 North Sanitary Sewer Trunk Line CISW1620 $700,000 FY 2021-22 Fifth Street Sewer – Harrison to Garfield CDSW1594 $30,000 FY 2020-21 Young Street Pipeline Project CDSW1469 $50,000 FY 2021-22 Vanderbeck Pump Station Upgrades CISW1622 $200,000 FY 2021-22 Woodland/Hwy219 Sewer Repair at NE Quadrant CISW1623 $30,000 FY 2021-22 Design Work, unspecified sewer cap construct. projects CDSW1687 $100,000 FY2023-24 Corby Street Sewer Improvement CDSW1688 $50,000 FY2023-24 Cleveland Street Sewer Improvement (n side of railroad) CDSW1689 $20,000 FY2023-24 Sewer TMDL Projects CDSW1690 $20,000 FY2023-24 TOTAL $2,135,000 See Capital Construction Projects beginning on page 168 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 119 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 465 - Sewer Cap Const Fund Department: 000 - Revenue Revenues 11,831,178 1,251 - 3081 Beginning Fund Balance - - - 11,831,178 1,251 - Total - Fund Balance - - - 2,513 - - 3435.102 Service Chg-95-6 Increase - - - 40,114 - - 3611 Interest from Investments - - - 42,627 - - Total - Miscellaneous Revenue - - - 965,683 2,139,475 6,994,490 3971.472 Transfer From Sewer 2,035,000 2,035,000 2,035,000 180,012 1,489,430 4,465,510 3971.475 Transfer From Sewer SDC 100,000 100,000 100,000 1,145,696 3,628,905 11,460,000 Total - Transfers In 2,135,000 2,135,000 2,135,000 13,019,500 3,630,156 11,460,000 Revenues Total 2,135,000 2,135,000 2,135,000 Fund: 465 - Sewer Cap Const Fund Department: 621 - Sewer Division: 9511 - Design Engineering Expenditures - - - 5635 Sewer 100,000 100,000 100,000 - - - Total - Capital Outlay 100,000 100,000 100,000 Fund: 465 - Sewer Cap Const Fund Department: 621 - Sewer Division: 9531 - Construction Expenditures 1,070,809 3,687,265 11,460,000 5635 Sewer 2,035,000 2,035,000 2,035,000 1,070,809 3,687,265 11,460,000 Total - Capital Outlay 2,035,000 2,035,000 2,035,000 Division: 9711 - Operating Transfers Out 11,947,440 - - 5811.472 Transfer to Sewer Fund - - - 11,947,440 - - Total - Transfers Out - - - 13,018,249 3,687,265 11,460,000 Expenditures Total 2,135,000 2,135,000 2,135,000 1,251 (57,109) - Fund Net Total: 465 - Sewer Cap Const Fund - - - Revenue Sources and Other Discussion The Transfers In of $2,135,000 is for the following projects: • Transfer of $100,000 from the Sewer SDC Fund for North Sanitary Sewer Trunk Line • Transfer of $2,035,000 from the Sewer Fund for sewer improvements For a summary of all Transfers In and Transfer Out, see Budgeted Transfers on page 167. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 120 Water Cap Const Fund – 466 Fund/Fund Number: Water Cap Const Fund — 466 Department/Department Number: Water – 611 Division/Division Number: Construction – 9531 Department Director: Curtis Stultz Purpose of fund The purpose of this fund is to support major capital improvements to the City’s water treatment plants and drinking water distribution system. The City is planning to assist Portland General Electric with the purchase of land owned by ODOT in the southwest corner of the city. As a result of the land purchase and subsequent sale, the City plans to obtain a utility easement on a portion of the property. The amount budgeted for the land purchase and sale is $800,000, with an easement purchase of $100,000. No personnel costs are associated with this fund. Description of FY 2022-23 projects • Repainted elevated water storage tank • Parr Rd. Treatment Plant piping and well • Replaced transmission lines – Boones Ferry to Cleveland Description of FY 2023-24 projects Project Name Project Number Amount First Year Budgeted Inspection- Repaint Elevated Storage Tank CIWA1545 $20,000 FY 2018-19 Parr Road Treatment Plant – New Well & Raw Waterline Piping CDWA1546 $100,000 FY 2018-19 I-5 Waterline Crossing to serve SWIR Area CAWA1626 $25,000 FY 2021-22 Auxiliary Power to Wells CIWA1595 $75,000 FY 2020-21 Replace Transmission Lines- Boones Ferry to Cleveland CIWA1658 $100,000 FY 2022-23 Water Main Replacement – Columbia Dr. CDWA1691 $50,000 FY 2023-24 Water Main Replacement – Santiam Dr. CDWA1692 $25,000 FY 2023-24 Water Main Replacement – S. Cascade Dr. CDWA1693 $25,000 FY 2023-24 New Well –I-5 CDWA1694 $300,000 FY 2023-24 Fire Flow Improvements CDWA1551 $336,800 FY 2018-19 Design Engineering for Unspecified Projects CDWA1695 $50,000 FY 2023-24 Land Acquisition, PGE CDWA1696 $800,000 FY 2023-24 Easement, PGE CDWA1697 $100,000 FY 2023-24 TOTAL $2,006,800 FY 2023-24 See Capital Construction Projects beginning on page 168 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 121 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 466 Water Cap Const Fund Department: 000 - Revenue Revenues 1,666,621 900,226 426,030 3081 Beginning Fund Balance 719,800 719,800 719,800 1,666,621 900,226 426,030 Total - Fund Balance 719,800 719,800 719,800 13,908 2,105 8,000 3611 Interest from Investments 8,000 8,000 8,000 - - - 3691 Sale of Surplus Property 800,000 800,000 800,000 13,908 2,105 8,000 Total - Miscellaneous Revenue 808,000 808,000 808,000 - - 1,945,970 3971.470 Transfer from Water 354,000 354,000 354,000 - - 3,000,000 3971.474 Transfer from Water SDC 125,000 125,000 125,000 - - 4,945,970 Total - Transfers In 479,000 479,000 479,000 1,680,529 902,331 5,380,000 Revenue Totals 2,006,800 2,006,800 2,006,800 Department: 611 - Water Division: 9511 - Design Engineering Expenditures - 164 - 5634 Water - Capital 50,000 50,000 50,000 - 164 - Total - Capital Outlay 50,000 50,000 50,000 Department: 611 - Water Division: 9521 - Right of Way Expenditures - - - 5611 Land 900,000 900,000 900,000 - - - Total - Capital Outlay 900,000 900,000 900,000 Department: 611 - Water Division: 9531 - Construction Expenditures - 500 - 5419 Other Professional Serv - - 500 - Total - Materials & Services - - - 780,303 180,011 5,380,000 5634 Water - Capital 1,056,800 1,056,800 1,056,800 780,303 180,011 5,380,000 Total - Capital Outlay 1,056,800 1,056,800 1,056,800 780,303 180,675 5,380,000 Expenditures Total 2,006,800 2,006,800 2,006,800 900,226 721,656 - Fund Net Total: 466 - Water Cap Const Fund - - - Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Revenues for this fund would be project specific transfers and interest from the fund cash balance. Transfers In of $125,000 from Water SDC Fund is for capacity improvements for Parr Road Treatment plant and the I-5 Waterline crossing to serve SWIR Area. The $354,000 from Water Fund is to fund the remaining proposed projects for the fiscal year. For a summary of all Transfers In and Transfers Out, see Budgeted Transfers on page 167. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 122 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 123 Special Revenue Funds  Building Inspection Fund  Asset Forfeiture  American Rescue Plan Fund  Housing Rehabilitation Fund  Special Assessment Fund  Parks SDC Fund  Transportation SDC Fund  Storm SDC Fund  Water SDC Fund  Sewer SDC Fund ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 124 Building Inspection Fund - 123 Fund/Fund Number: Building Inspection Fund — 123 Department/Department Number: Building — 521 Division/Division Number: Building Inspection – 2241 Department Director: Chris Kerr Description of the major functions the Building Division provides The Building Department, as part of the Community Development Department, provides permitting, plan review and inspection services to the Woodburn Community. Building Department staff partners with the Planning, Public Works, and Woodburn Fire Department to effectively coordinate and process building applications, plan reviews and permits. The Department also provides on-site inspection services as part of the permitting process to ensure safe and sustainable building practices as required by the State of Oregon Building Codes. As a service to the Woodburn School District and the State of Oregon, the Building Department collects and administers the Construction Excise Tax and the State Surcharge Tax to all applicable permits. and quarterly reports are assembled and presented to the City Council and the State of Oregon for monitoring of permit activity. Description of department, including number of personnel The Building Department’s personnel budget consists of a Building Official, 3.0 Building Inspector/Plans Examiner II, and III) positions, 2.0 Permit Technicians, a .5 Plans Examiner, for a total of 6.5 FTE. The Building Department continues to experience record growth; starting in 2019 with single family dwellings, accelerated multifamily growth in 2021, and an overall growth in commercial and industrial projects. The department continues to provide uninterrupted building development services during increased activity. Description of FY 2022-23 Accomplishments • Presented Building Safety Month to council and proclamation approved for the May 2022 theme, “Safety for All Building Codes in Action”. The Building Department held a campaign to observe national Building Safety month, encouraging the community to raise awareness about the importance of building safety with different safety topics each week. Through the Building Department website and the library, adults and kids were able to engage in building safety activities. • Developed and adopted a process for issuing and tracking demolition permits, for safe deconstruction of buildings and proper disconnection of public utilities within City limits. • Continue coordination with Clair Company, Inc. for continued plan review services of the 3.8 million square foot Amazon, e-distribution facility. • Adoption of the new 2022 Oregon Structural Specialty Code (OSSC), 2021 Oregon Energy Efficiency Specialty Code (OEESC), and the 2022 Oregon Mechanical Specialty Code (OMSC) by the mandatory State adoption date of April 1, 2023. • Provide continuing education and training for all building inspection and plan review staff, who are State certified in the Oregon Structural Specialty Code and the Mechanical Specialty Code. Description of FY 2023-24 Proposed Focus/Goals • Successfully maintain and manage the increase and growth in building permits, plan review, and inspections while continuing to offer quality customer service; continues to be the primary focus of the department. The Building Department expects permit numbers to increase as development continues. • Provide continuing education and training to keep permitting, inspection, and plan review staff up to date on required certifications as well as industry changes. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 125 • Upgrade one inspection vehicle to better traverse commercial construction jobsites. • Remodel the City Hall Basement to better accommodate building inspection and plan review staff. • Develop and implement a process for on-line, paperless plan review that integrates with the current permitting system, and provide digital plan review training for staff. • Increase building staff, with a full-time position, to properly archive permit/ plan review files and support increased building activity. *Project Amazon ($470,967,470 valuation/ 4 permits) is not included in FY 2021-2022, to appropriately show the building valuation to permit issued trend. Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Building Inspection Fund Revenues 1,169,985 1,446,429 6,278,000 Fund Balance 7,474,300 7,474,300 7,474,300 997,888 8,938,603 2,259,380 Licenses and Permits 2,261,380 2,261,380 2,261,380 771,225 1,625,523 1,661,000 Intergovernmental 1,161,000 1,161,000 1,161,000 11,598 5,925 13,000 Miscellaneous Revenue 61,000 61,000 61,000 2,950,696 12,016,480 10,211,380 Revenues Total 10,957,680 10,957,680 10,957,680 Expenditures 552,552 663,462 883,780 Personnel Services 1,019,290 1,019,290 1,019,290 951,716 4,878,402 2,247,070 Materials & Services 1,420,070 1,420,070 1,420,070 - - 33,000 Capital Outlay 340,000 340,000 340,000 - 7,770 8,840 Transfers Out - - - - - 7,038,690 Contingencies and Reserve 8,178,320 8,178,320 8,178,320 1,504,267 5,549,634 10,211,380 Expenditures Total 10,957,680 10,957,680 10,957,680 1,446,429 6,466,845 - Revenue Over (Under) Expenditures - - - 3.8 5.3 5.5 Full-Time Equivalent (FTE) 6.5 6.5 6.5 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. 0 100 200 300 400 500 600 700 [PHONE REDACTED] $0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 $160,000,000 FY 2015 - 2016 FY 2016 - 2017 FY 2017 - 2018 FY 2018 - 2019 FY 2019 - 2020 FY 2020 - 2021 FY 2021 - 2022* FY 2022 - 2023 (estimated) Building Valuation vs. Permits Issued Permit Valuation Permits Issued ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 126 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 123 - Building Inspection Fund Department: 000 - Revenue Revenues 1,169,985 1,446,429 6,278,000 3081 Beginning Fund Balance 7,474,300 7,474,300 7,474,300 1,169,985 1,446,429 6,278,000 Total - Fund Balance 7,474,300 7,474,300 7,474,300 413,510 3,221,101 816,200 3221.101 Building Permits 816,200 816,200 816,200 102,241 175,273 60,000 3221.102 Mechanical Permits 60,000 60,000 60,000 360,091 3,577,840 867,240 3221.105 Plan Check Fees 867,240 867,240 867,240 76,363 1,829,288 445,940 3221.106 Fire Check Fees 445,940 445,940 445,940 - 342 - 3221.108 M.C. Admin Fee - 16,483 83,228 30,000 3221.109 Plan Check--Mechanical 30,000 30,000 30,000 29,200 50,632 40,000 3221.110 CET Administrative Fee 40,000 40,000 40,000 - 900 - 3221.111 Demo Permits 2,000 2,000 2,000 997,888 8,938,603 2,259,380 Total - Licenses and Permits 2,261,380 2,261,380 2,261,380 704,727 1,217,510 1,500,000 3891 Construction Excise Tax 1,000,000 1,000,000 1,000,000 66,498 408,013 160,000 3891.159 State Surcharge 160,000 160,000 160,000 - - 1,000 3891.259 State Manufactured Home Fee 1,000 1,000 1,000 771,225 1,625,523 1,661,000 Total - Intergovernmental 1,161,000 1,161,000 1,161,000 11,400 5,414 12,000 3611 Interest from Investments 60,000 60,000 60,000 199 511 1,000 3699 Other Miscellaneous Income 1,000 1,000 1,000 11,598 5,925 13,000 Total - Miscellaneous Revenue 61,000 61,000 61,000 2,950,696 12,016,480 10,211,380 Revenues Total 10,957,680 10,957,680 10,957,680 Smith Creek development ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 127 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 123 - Building Inspection Fund Department: 521 - Building Division: 2241 - Building Inspection Expenditures 355,639 427,125 548,450 5111 Regular Wages 626,370 626,370 626,370 219 7,101 33,770 5112 Part-Time Wages 37,390 37,390 37,390 6,731 5,902 - 5121 Overtime - - - 79 [PHONE REDACTED] OR Workers' Benefit 160 160 160 27,197 32,536 44,900 5212 Social Security 51,410 51,410 51,410 64,967 89,199 113,980 5213 Med & Dent Ins 130,200 130,200 130,200 95,854 99,262 137,560 5214 Retirement 160,900 160,900 160,900 1,006 1,[PHONE REDACTED] Long Term Disability Ins 970 970 970 346 619 3,480 5216 Unemployment Insurance 8,620 8,620 8,620 516 [PHONE REDACTED] Life Insurance 620 620 620 - - - 5218 Paid Family Leave Insurance 2,650 2,650 2,650 552,552 663,462 883,780 Total - Personnel Services 1,019,290 1,019,290 1,019,290 - - 5,000 5315 Computer Supplies 5,000 5,000 5,000 6,142 20,946 18,000 5319 Office Supplies 15,000 15,000 15,000 661 2,779 1,500 5323 Fuel 5,000 5,000 5,000 - 474 1,250 5409.140 Garage Services 1,250 1,250 1,250 1,236 1,455 1,500 5414 Accounting/Auditing 1,800 1,800 1,800 40,289 3,074,474 400,000 5419 Other Professional Serv 100,000 100,000 100,000 3,012 4,926 5,000 5421 Telephone/Data 5,000 5,000 5,000 - 15 50 5422 Postage 50 50 50 28,590 29,290 31,500 5428 IT Support 42,300 42,300 42,300 - - 1,700 5439 Travel 1,700 1,700 1,700 8,850 8,780 7,940 5448 Internal Rent 9,430 9,430 9,430 1,920 1,920 1,690 5461 Auto Insurance 1,870 1,870 1,870 6,710 6,710 5,810 5464 Workers' Comp 4,850 4,850 4,850 6,360 6,360 6,930 5465 General Liability Insur 8,670 8,670 8,670 56 337 1,050 5475 Vehicle Repair & Maint 1,050 1,050 1,050 270 - 5,000 5490 Refunds 5,000 5,000 5,000 570 1,728 2,000 5491 Dues & Subscriptions 2,000 2,000 2,000 1,400 2,440 10,000 5492 Registrations/Training 10,000 10,000 10,000 - - 500 5498.259 St Mfg Fee 500 500 500 53,381 346,917 160,000 5498.359 State Surc 160,000 160,000 160,000 715,799 1,246,765 1,500,000 5498.459 Construction Excise Tax 1,000,000 1,000,000 1,000,000 76,469 122,087 80,000 5500 Banking Fees 38,950 38,950 38,950 - - 650 5729 Interest for CET 650 650 650 951,716 4,878,402 2,247,070 Total - Materials & Services 1,420,070 1,420,070 1,420,070 - - - 5639 Other Improvements 300,000 300,000 300,000 - - 33,000 5642 Passenger Vehicle 40,000 40,000 40,000 - - 33,000 Total - Capital Outlay 340,000 340,000 340,000 Division: 9711 - Operating Transfer Out - 7,770 8,840 5881.693 Transfer to Reserve for PERS - - 7,770 8,840 Total - Transfers Out - - - Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 7,038,690 5921 Contingency 8,178,320 8,178,320 8,178,320 - - 7,038,690 Total - Contingencies and Unappropriated Balances 8,178,320 8,178,320 8,178,320 1,504,267 5,549,634 10,211,380 Expenditures Total 10,957,680 10,957,680 10,957,680 1,446,429 6,466,845 - Fund Net Total: 123 - Building Inspection Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 128 Asset Forfeiture — 132 Fund/Fund Number: Asset Forfeiture – 132 Department/Department Number: Police – 211 Division/Division Number: Detectives – 2131 Department Director: Martin Pilcher Description of purpose/functions The Asset Forfeiture fund allows for and sets the procedure for the seizure of private properties that are the product of illegal drug activity, and for the expenditure of the proceeds by the City for illegal drug activity investigations and subsequent arrests. Description of department and number of personnel The Criminal Investigations Division of the Police Department manages and operates this program. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 132 - Asset Forfeiture Department: 000 - Revenue Revenues 15,131 15,267 15,360 3081 Beginning Fund Balance 16,350 16,350 16,350 15,131 15,267 15,360 Total - Fund Balance 16,350 16,350 16,350 136 33 200 3611 Interest from Investments 250 250 250 136 33 200 Total - Miscellaneous Revenue 250 250 250 15,267 15,300 15,560 Revenues Total 16,600 16,600 16,600 Department: 211 - Police Division: 2131 - Detectives Expenditures - - 15,560 5329 Other Supplies 16,600 16,600 16,600 - - 15,560 Total - Materials & Services 16,600 16,600 16,600 - - 15,560 Expenditures Total 16,600 16,600 16,600 15,267 15,300 - Fund Net Total: 132 - Asset Forfeiture - - - Revenue Sources and Other Discussion Revenue for the Asset Forfeiture fund comes from federal grants and criminal forfeitures and varies from year to year depending on activity. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 129 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 130 American Rescue Plan Fund — 136 Fund/Fund Number: American Rescue Plan – 136 Department/Department Number: Administrator – 101 Division/Division Number: City Administrator – 1211 Department Director: Scott Derickson Description of purpose/functions The American Rescue Plan provides $21.6 billion for states, territories, and local governments to provide additional relief to address the continued impact of COVID-19 coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. $5.83 million was paid to the City over the course of FY 2020-21 and FY 2021-22. Description of department, including number of personnel This fund was established in FY 2021-22. No new staffing costs are associated with this fund. FY 2023-24 ARPA-funded Community Projects Housing Assistance Project, $182,720 Liberty House, $40,000 Woodburn Community Meal Program, $25,000 Community Connection Day, $10,000 Business Assistance Program carryover, $10,000 Houseless Person Response Team carryover, $5,000 FY 2023-24 Transfers Out, General Capital Construction Projects & Capital Outlay Centennial Park, dog park improvements, $96,250 Burlingham Park, picnic shelter rebuild, $65,000 Park signs, maintenance vehicle, and garbage cans, $145,000 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted American Rescue Plan Fund Revenues - - 1,054,820 Fund Balance 2,220,390 2,220,390 2,220,390 - 2,917,813 2,917,820 Intergovernmental - - - - 4,359 15,000 Miscellaneous Revenue 30,000 30,000 30,000 - 2,922,171 3,987,640 Revenue Total 2,250,390 2,250,390 2,250,390 Expenditures - 122,648 1,073,500 Material & Services 281,220 281,220 281,220 - - 800,000 Misc - - - - 1,056,570 867,000 Transfers Out 1,129,250 1,129,250 1,254,250 - - 1,247,140 Contingencies and Reserve 839,920 839,920 714,920 - 1,179,218 3,987,640 Expenditures Total 2,250,390 2,250,390 2,250,390 - 1,742,954 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 131 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 136 -American Rescue Plan Fund Department: 000 -Revenue Revenues - - 1,054,820 3081 Beginning Fund Balance 2,220,390 2,220,390 2,220,390 - - 1,054,820 Total - Fund Balance 2,220,390 2,220,390 2,220,390 - 2,917,813 2,917,820 3351 Grants - - 2,917,813 2,917,820 Total - Intergovenmental - - - - 4,359 15,000 3611 Interest from Investments 30,000 30,000 30,000 - 4,359 15,000 Total - Miscellaneous Revenue 30,000 30,000 30,000 - 2,922,171 3,987,640 Revenue Totals 2,250,390 2,250,390 2,250,390 Department: 101 - Administrator Division: 1211 - City Administrator Expenditures - 122,648 - 5520 Grant Program - - - - 258,500 5521 ARPA Funded Internal Projects 8,500 8,500 8,500 - - 815,000 5522 ARPA Funded Community Projects 272,720 272,720 272,720 - 122,648 1,073,500 Total - Materials & Supplies 281,220 281,220 281,220 - - 800,000 5523 Personnel Costs - - - 800,000 Total - Misc - - - Division: 9711 - Operating Transfer Out - 267,560 681,000 5811 Transfer to General Fund 841,000 841,000 966,000 - 39,010 186,000 5811.110 Transfer to Transit 127,000 127,000 127,000 - 750,000 - 5811.36 Transfer to General Cap Const Fund 161,250 161,250 161,250 - 1,056,570 867,000 Total - Transfers Out 1,129,250 1,129,250 1,254,250 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 1,247,140 5921 Contingency 839,920 839,920 714,920 - - 1,247,140 Total - Contingencies and Unappropriated 839,920 839,920 714,920 - 1,179,218 3,987,640 Expenditures Totals 2,250,390 2,250,390 2,250,390 - 1,742,954 - Fund Net Total: 136 - American Rescue Plan Fund - - - Revenue Sources and Expenditures Revenue for the American Rescue Plan fund comes from the federal government (H.R. 1319 – American Rescue Plan Act of 2021). Transfer Out includes $841,000 to the General Fund to support Fiesta Mexicana, Fourth of July, and Music in the Park, post-pandemic staff rehiring across City departments, Aquatics and Recreation scholarships, utility assistance, City Hall bathroom fans. Transfer Out to the Transit Fund ($127,000) includes post- pandemic staff rehiring and the operation of a new City commuter route. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 132 Housing Rehabilitation Fund — 137 Fund/Fund Number: Housing Rehabilitation Fund — 137 Department/Department Number: Housing Rehabilitation — 531 Division/Division Number: Housing – 5911 Department Director: Tony Turley Description of purpose/functions Woodburn was awarded Community Development Block Grants for the Housing Rehabilitation Program for over 30 years, with the last award received in 2012. The grants were loaned out and now the fund remains in existence to receive periodic payments and payoffs when a home is refinanced or sold. Repayment dollars will continue to accumulate until re-loaned or additional CDBG grant funds are received. However, as Block Grant guidelines continue to evolve in complexity, administering the program in the future will likely be more difficult. Description of department and number of personnel The Finance Director oversees this program and there are labor allocations to this fund. See Personnel Allocations on page 160 for allocation details. Description of FY 2022-23 accomplishments • Administered the program by closing out old loans Description of FY 2023-24 proposed focus/goals • Continue to administer the program by closing out old loans as payoffs occur Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Housing Rehab Fund Revenues 411,431 25,980 30,930 Fund Balance 27,890 27,890 27,890 1,792 42 530 Miscellaneous Revenue 400 400 400 29,365 7,497 10,000 Other Financing Sources 10,000 10,000 10,000 442,588 33,519 41,460 Revenues Total 38,290 38,290 38,290 Expenditures 2,698 2,752 3,140 Personnel Services 3,130 3,130 3,130 413,910 276 38,320 Materials & Services 35,160 35,160 35,160 416,608 3,028 41,460 Expenditures Total 38,290 38,290 38,290 25,980 30,491 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Other Financing Sources is loan repayments from borrowers. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 133 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 137 - Housing Rehab Fund Department: 000 - Revenue Revenues 411,431 25,980 30,930 3081 Beginning Fund Balance 27,890 27,890 27,890 411,431 25,980 30,930 Total - Fund Balance 27,890 27,890 27,890 1,792 42 530 3611 Interest from Investments 400 400 400 1,792 42 530 Total - Miscellaneous Revenue 400 400 400 10,628 - - 3824 Loan Payback 2000 - - - 18,737 - - 3824.009 Loan Payback 2009 - - - - 7,497 10,000 3824.010 Loan Payback 2010 10,000 10,000 10,000 29,365 7,497 10,000 Total - Other Financing Sources 10,000 10,000 10,000 442,588 33,519 41,460 Revenues Total 38,290 38,290 38,290 Department: 531 - Housing Rehabilitation Division: 5911 - Housing Expenditures 1,695 1,768 2,080 5111 Regular Wages 2,010 2,010 2,010 114 [PHONE REDACTED] Social Security 130 130 130 168 [PHONE REDACTED] Med & Dent Ins 170 170 170 713 [PHONE REDACTED] Retirement 780 780 780 4 3 - 5215 Long Term Disability Ins - - - 2 3 10 5216 Unemployment Insurance 30 30 30 2 1 - 5217 Life Insurance - - - - - - 5218 Paid Family Leave Insurance 10 10 10 2,698 2,752 3,140 Total - Personnel Services 3,130 3,130 3,130 413,910 200 38,320 5419 Other Professional Services 35,160 35,160 35,160 - 76 - 5498 Permits/Fees - 413,910 276 38,320 Total - Materials & Services 35,160 35,160 35,160 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - - 5921 Contingency - - - - - - Total - Contingencies and Unappropriated Balances - - - 416,608 3,028 41,460 Expenditures Total 38,290 38,290 38,290 25,980 30,491 - Fund Net Total: 137 - Housing Rehab Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 134 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 135 Special Assessment — 360 Fund/Fund Number: Special Assessment Fund — 360 Department/Department Number: Ending Fund Balance – 901 Division/Division Number: Equity – 9971 Department Director: Curtis Stultz Description of purpose/functions of department This fund is used when assessments are issued against property owners for street, water, wastewater or storm improvements, for the benefit of the adjacent property. The monies collected on individual assessments are used to pay off outstanding liens. No personnel costs are associated with this fund. Revenue Sources and Other Discussion The fund collects repayment from various Local Improvement Districts (LID) for special projects. The budgeted amount is expected repayments, including interest, to be collected during the fiscal year. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 360 - Special Assessment Fund Department: 000 - Revenue Revenues 29,978 34,955 37,450 3081 Beginning Fund Balance 39,960 39,960 39,960 29,978 34,955 37,450 Total - Fund Balance 39,960 39,960 39,960 289 [PHONE REDACTED] Interest from Investments 500 500 500 3,664 2,041 2,000 3614 Special Assessment-Interest 1,600 1,600 1,600 1,024 [PHONE REDACTED] Special Assessment Principal 200 200 200 - - 400 3681.004 LID Boones Ferry - - - - - 500 3681.011 LID Ironwood - - - 4,977 2,474 3,700 Total - Miscellaneous Revenue 2,300 2,300 2,300 34,955 37,429 41,150 Revenues Total 42,260 42,260 42,260 Department: 541 - Special Assessment Division: 5921 - Special Assessment Expenditures - - - 5419 Other Professional Serv 2,300 2,300 2,300 - - - Total - Materials & Services 2,300 2,300 2,300 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 41,150 5921 Contingency 39,960 39,960 39,960 - - 41,150 Total - Contingencies and Unappropriated Balances 39,960 39,960 39,960 - - 41,150 Expenditures Total 42,260 42,260 42,260 34,955 37,429 - Fund Net Total: 360 - Special Assessment Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 136 Parks SDC Fund – 364 Fund/Fund Number: Parks SDC Fund - 364 Department/Department Number: Parks Administration – 491 Department Director: Jesse Cuomo Description of purpose/functions Parks System Development Charges (SDCs) are collected at the time building permits are issued against residential and commercial projects for the expansion of the park system inclusive of planning and construction. No personnel costs are associated with this fund. Description of FY 2022-23 projects • Continued Legion Park Improvement Project • Updated the Parks & Recreation Master Plan Description of FY 2023-24 proposed projects • Complete Legion Park Improvement Project • Complete Parks & Recreation Master Plan Update • Improve Centennial Park’s Dog Park • Begin Boones Crossing Park Development • Begin Mill Creek Greenway Trail Development Revenue Sources and Other Discussion This fund’s revenue is dependent on the collection of System Development Charges (SDC). SDC fees are dependent on development occurring. Economic downturns have a direct impact on the fund’s ability to finance capital improvements. Conversely, current single-family and multi-family building activity is increasing the revenue availability in this fund in this budget year and for future year projects. Legion Park Improvement Project ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 137 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 364 - Parks SDC Fund Department: 000 - Revenue Revenues 713,259 1,836,741 3,972,740 3081 Beginning Fund Balance 4,459,380 4,459,380 4,459,380 713,259 1,836,741 3,972,740 Total - Fund Balance 4,459,380 4,459,380 4,459,380 1,114,193 2,683,464 4,000,000 3458.501 Park's SDCs 1,400,000 1,400,000 1,400,000 1,114,193 2,683,464 4,000,000 Total - Charges for Goods and Services 1,400,000 1,400,000 1,400,000 9,290 428 30,000 3611 Interest from Investments 35,000 35,000 35,000 - - - 3699 Other Miscellaneous Income - - - 9,290 428 30,000 Total - Miscellaneous Revenue 35,000 35,000 35,000 1,836,741 4,520,633 8,002,740 Revenues Total 5,894,380 5,894,380 5,894,380 Department: 491 - Parks Administration Division: 9511 - Design Engineering Expenditures - - - 5419 Other Professional Serv 60,000 60,000 60,000 - - - Total - Materials & Services 60,000 60,000 60,000 Department: 491 - Parks Administration Division: 9711 - Operating Transfers Out Expenditures - 500,000 1,827,740 5811.358 Transfer to General Cap Const Fund 1,028,750 1,028,750 1,028,750 - 500,000 1,827,740 Total - Transfers Out 1,028,750 1,028,750 1,028,750 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 6,175,000 5981.005 Reserve for Future Years 4,805,630 4,805,630 4,805,630 - - 6,175,000 Total - Contingencies and Unappropriated Balances 4,805,630 4,805,630 4,805,630 - 500,000 8,002,740 Expenditures Total 5,894,380 5,894,380 5,894,380 1,836,741 4,020,633 - Fund Net Total: 364 - Parks SDC Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 138 Transportation SDC Fund – 376 Fund/Fund Number: Street SDC Fund – 376 Department/Department Number: Maintenance – 631 Department Director: Curtis Stultz Description of purpose/functions of department Transportation System Development Charges (SDC) Fund reports the collection of Transportation Impact Fees (TIF) assessed against new development at the time the building permit is issued and used to fund capacity improvements necessitated by increased demand. Revenue from this fund is used only for capacity improvements. The TIF charge is based on the number of automobile trips expected by any given type of development. The Transportation SDC, as of June 2022, is $4,192 per peak hour person trip. The fee for a new single-family residence is $6,988. No personnel costs are associated with this fund. Description of FY 2022-23 projects • Contributed to the cost of street capacity improvements for: o West Hayes St. Improvement (CIST1486) $1,000,000 Description of FY 2023-24 proposed projects • Contribute to the cost of street capacity improvements for: o West Hayes St. Improvement (CIST1486) $80,000 o Harvard/Evergreen Intersection $20,000 o Hayes/Evergreen Intersection $20,000 o Stacy Allison/Evergreen Intersection $20,000 o Stacy Allison/Industrial Extension $20,000 o Stacy Allison St Improvements, Evergreen Rd. to Stacy Allison Way $10,000 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 139 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 376 - Transportation SDC Fund Department: 000 - Revenue Revenues 3,822,980 5,122,188 10,872,190 3081 Beginning Fund Balance 12,938,430 12,938,430 12,938,430 3,822,980 5,122,188 10,872,190 Total - Fund Balance 12,938,430 12,938,430 12,938,430 1,306,966 7,117,377 2,000,000 3458.101 Transportation SDC Fees 2,000,000 2,000,000 2,000,000 1,306,966 7,117,377 2,000,000 Total - Charges for Goods and Services 2,000,000 2,000,000 2,000,000 37,587 7,987 80,000 3611 Interest from Investments 110,000 110,000 110,000 37,587 7,987 80,000 Total - Miscellaneous Revenue 110,000 110,000 110,000 5,167,533 12,247,552 12,952,190 Revenues Total 15,048,430 15,048,430 15,048,430 Department: 631 - Maintenance Division: 9511 - Design Engineering Expenditures 45,345 19,406 50,000 5419 Other Professional Serv - - - 45,345 19,406 50,000 Total - Materials & Services - - - Department: 631 - Maintenance Division: 9711 - Operating Transfers Out Expenditures - - - 5811.001 Transfer to General Fund 200,000 200,000 200,000 - - - 5811.358 Transfer to General Cap Const Fund 50,000 50,000 50,000 - - 1,000,000 5811.363 Transfer to Street/Storm Cap Const Fund 170,000 170,000 170,000 - - 1,000,000 Total - Transfers Out 420,000 420,000 420,000 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 11,902,190 5981.005 Reserve for Future Years 14,628,430 14,628,430 14,628,430 - - 11,902,190 Total - Contingencies and Unappropriated Balances 14,628,430 14,628,430 14,628,430 45,345 19,406 12,952,190 Expenditures Total 15,048,430 15,048,430 15,048,430 5,122,188 12,228,145 - Fund Net Total: 376 - Transportation SDC Fund - - - Revenue Sources and Other Discussion This fund’s revenue is dependent on the collection of System Development Charges (SDC). SDC fees are dependent on development occurring. Economic downturns have a direct impact on the fund’s ability to finance capital improvements. Conversely, current single-family and multi-family building activity is increasing the revenue availability in this fund in this budget year and for future year projects. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 140 Storm SDC Fund – 377 Fund/Fund Number: Storm SDC Fund – 377 Department Director: Curtis Stultz Description of purpose/functions Storm System Development Charges (SDC) are generated by assessing new development for increased capacity demands and are collected when building permits are issued. This revenue can only be used for increased capacity capital projects. Current single and multi-family building activity is increasing the revenue availability in this fund, for this year and for future projects. No personnel costs are associated with this fund. Description of FY 2022-23 projects • West Hayes Street Improvement Project (CIST1486), $80,000 • Storm Drainage Master Plan Update $100,000 Description of FY 2023-24 proposed projects • Complete Storm Drainage Master Plan Update $250,000 • West Hayes St., intersection projects’ design work, 5th St. and 4th St. storm replacements: $67,320 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 377 - Storm SDC Fund Department: 000 - Revenue Revenues 708,817 779,018 1,086,020 3081 Beginning Fund Balance 1,021,790 1,021,790 1,021,790 708,817 779,018 1,086,020 Total - Fund Balance 1,021,790 1,021,790 1,021,790 63,559 313,280 60,000 3458.201 Storm SDC's 60,000 60,000 60,000 63,559 313,280 60,000 Total - Charges for Goods and Services 60,000 60,000 60,000 6,642 1,572 8,000 3611 Interest from Investments 10,000 10,000 10,000 6,642 1,572 8,000 Total - Miscellaneous Revenue 10,000 10,000 10,000 779,018 1,093,870 1,154,020 Revenues Total 1,091,790 1,091,790 1,091,790 Department: 631 - Maintenance Division: 9511 - Design Engineering Expenditures - - - 5419 Other Professional Serv 250,000 250,000 250,000 - - - Total - Materials & Services 250,000 250,000 250,000 Department: 631 - Maintenance Division: 9711 - Operating Transfer Out Expenditures - - 350,000 5811.363 Transfer to Street/Storm Cap Const Fd 67,320 67,320 67,320 - - 350,000 Total - Transfers Out 67,320 67,320 67,320 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 804,020 5981.005 Reserve for Future Years 774,470 774,470 774,470 - - 804,020 Total - Contingencies and Unappropriated Balances 774,470 774,470 774,470 - - 1,154,020 Expenditures Total 1,091,790 1,091,790 1,091,790 779,018 1,093,870 - Fund Net Total: 377 - Storm SDC Fund - - - For a summary of all Transfers In and Transfer Out, see Budgeted Transfers on page 167. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 141 Water SDC Fund – 474 Fund/Fund Number: Water SDC Fund – 474 Department Director: Curtis Stultz Description of purpose/functions of department Water System Development Charges (SDC) are generated by assessing new development at the time the building permit is issued for adding increased capacity to the water system. Revenue from SDCs is used solely for projects that increase capacity of the water system. No personnel costs are associated with this fund. Description of FY 2022-23 projects • Contributed to the cost of street capacity improvements for: o Parr Road Treatment Plant (CDWA1546), $2,500,000 Description of FY 2023-24 proposed projects • Contribute to the cost of water capacity improvements for: o Parr Road Treatment Plant (CDWA1546), $100,000 o I-5 Waterline Crossing to serve SWIR area (CAWA1626), $25,000 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 474 Water SDC Fund Department: 000 - Revenue Revenues 1,962,819 3,021,013 4,671,010 3081 Beginning Fund Balance 2,967,400 2,967,400 2,967,400 1,962,819 3,021,013 4,671,010 Total - Fund Balance 2,967,400 2,967,400 2,967,400 1,038,064 1,457,155 1,000,000 3458.301 Water SDC's 1,000,000 1,000,000 1,000,000 1,038,064 1,457,155 1,000,000 Total - Charges for Goods and Services 1,000,000 1,000,000 1,000,000 20,130 5,479 20,000 3611 Interest from Investments 50,000 50,000 50,000 20,130 5,479 20,000 Total - Miscellaneous Revenue 50,000 50,000 50,000 3,021,013 4,483,647 5,691,010 Revenue Totals 4,017,400 4,017,400 4,017,400 Department: 611 - Water Division: 9711 - Operating Transfer Out Expenditures - - 3,000,000 5811.466 Transfer to Water Cap Const 125,000 125,000 125,000 - - 3,000,000 Total - Transfers Out 125,000 125,000 125,000 - - 2,691,010 5981.005 Reserve for Future Years 3,892,400 3,892,400 3,892,400 - - 2,691,010 Total - Contingencies and Unappropriated Balances 3,892,400 3,892,400 3,892,400 - - 5,691,010 Expenditure Totals 4,017,400 4,017,400 4,017,400 3,021,013 4,483,647 - Fund Net Total: 474 - Water SDC Fund - - - Revenue Sources and Other Discussion This fund’s revenue is dependent on the collection of System Development Charges (SDC). SDC fees are dependent on development occurring. Economic downturns have a direct impact on the fund’s ability to finance capital improvements. Conversely, current single-family and multi-family building activity is increasing the revenue availability in this fund in this budget year and for future year projects. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 142 Sewer SDC Fund – 475 Fund/Fund Number: Sewer SDC Fund – 475 Department Director: Curtis Stultz Description of purpose/functions Sewer System Development Charges (SDC) are generated by assessing new development for increased demands for capacity on the sanitary sewer system. Funds are used for capacity improvements for sanitary sewer projects. Current single and multi-family building activity is increasing available revenue this budget year and for future projects. Description of FY 2022-23 projects • I-5 Pump Station & Front St. Pipeline Description of FY 2023-24 proposed projects • Contribute to the cost of sanitary sewer capacity improvements for: o North Sanitary Sewer Trunk Line (CISW1620), $100,000 o Wastewater Facilities Master Plan Update (EASW1619), $300,000 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 475 Sewer SDC Fund Department: 000 - Revenue Revenues 1,788,913 2,828,971 4,768,970 3081 Beginning Fund Balance 558,280 558,280 558,280 1,788,913 2,828,971 4,768,970 Total - Fund Balance 558,280 558,280 558,280 1,201,073 2,055,127 2,000,000 3458.401 Sewer SDC's 1,300,000 1,300,000 1,300,000 1,201,073 2,055,127 2,000,000 Total - Charges for Goods and Services 1,300,000 1,300,000 1,300,000 18,998 4,962 30,000 3611 Interest from Investments 50,000 50,000 50,000 18,998 4,962 30,000 Total - Miscellaneous Revenue 50,000 50,000 50,000 3,008,984 4,889,061 6,798,970 Revenue Totals 1,908,280 1,908,280 1,908,280 Department: 621 - Sewer Division: 9511 - Design Engineering Expenditures - - - 5419 Other Professional Serv 300,000 300,000 300,000 - - - Total - Materials & Services 300,000 300,000 300,000 Department: 621 - Sewer Division: 9531 - Construction Expenditures 180,013 1,489,430 4,465,510 5811.465 Transfer to Sewer Cap Const 100,000 100,000 100,000 180,013 1,489,430 4,465,510 Total - Transfers Out 100,000 100,000 100,000 - - 2,333,460 5981.005 Reserve for Future Years 1,508,280 1,508,280 1,508,280 - - 2,333,460 Total - Contingencies and Unappropriated Balances 1,508,280 1,508,280 1,508,280 180,013 1,489,430 6,798,970 Expenditure Totals 1,908,280 1,908,280 1,908,280 2,828,971 3,399,631 - Fund Net Total: 475 - Sewer SDC Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 143 Internal Services Funds  Information Technology Fund  Insurance Fund  Equipment Replacement Fund  PERS Reserve Fund ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 144 Information Technology Fund – 568 Fund/Fund Number: Information Technology Fund – 568 Department/Department Number: IT - 152 Division/Division Number: Information Technology – 1921 Department Director: Jim Row Description of purpose/functions of department The Information Technology (IT) department provides support for the City’s MAN (Metropolitan Area Network), servers, hardware, software, e-mail system, phone system, camera system, Geographic Information System (GIS), and website. The IT fund is also responsible for funding systematic replacements of network, phone, and desktop assets. The primary goal of the IT Department is to provide excellent technology services to both the City staff and the public. GIS integrates hardware, software, and captured data to manage, analyze, display as mapped data, and integrate with many of the City’s software systems. Through intergovernmental agreements, the IT department also provides IT services to METCOM 911, City of Silverton, City of Mt. Angel, City of Gervais, Woodburn Fire District, Aurora Fire District, Mt. Angel Fire District, Monitor Fire District, and the Silver Falls Library. Description of department, including number of personnel The department consists of 7.0 FTE, including 1.0 new IT Network Technician position. Description of FY 2022-23 Accomplishments • Worked with Arctic Wolf to set up remote monitoring and a managed SIEM (Security Information and Event Management) to look for and address suspicious network activity. • Began to implement Office 365. A few departments use it now and the remaining will be enrolled shortly. • Migrated the central Police dispatch and reporting software, Tyler Public Safety, to new servers. Virtualizing the message switch and eliminating an older hardware server will not be necessary. • Helped configure and set up new cameras and door access at the newly remodeled Legion Park. • Helped several agencies served through intergovernmental agreements migrate to Office 365. Description of FY 2023-24 Proposed Focus/Goals • Work on a backlog of pending projects. With support from the additional technician, complete all or a large number of them. • Upgrade all NVR (Network Video Recorders) to the Milestone Pro Plus version of the software and make sure all permissions are set up correctly. • Upgrade network switches at all locations, except City Hall and Police facility, which are current. • Along with the new Network Administrator, work on network security improvements such as network segmentation, VLANs, privileged access, and zero access. • Look into migrating to a cloud-based phone service. This should allow for phone apps instead of desk phone for some staff, improved remote access for staff working remotely, and lower overall costs. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 145 Performance Measures Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY2023-24 Goal Total completed IT help desk tickets [PHONE REDACTED] 1070 Replace and/or upgrade computers 32 55 64 60 Major Software Applications supported 34 34 38 39 Computer systems supported 632 640 680 700 Hours worked supporting other agencies 287 290 520 580 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Information Technology Fund Revenues 419,226 411,214 509,000 Fund Balance 464,000 464,000 464,000 156,605 178,228 179,500 Charges for Goods and Services 192,230 192,230 192,230 1,034,041 1,058,736 1,171,670 Miscellaneous Revenue 1,350,560 1,350,560 1,350,560 1,609,872 1,648,179 1,860,170 Revenues Total 2,006,790 2,006,790 2,006,790 Expenditures 478,581 434,074 569,550 Personnel Services 731,660 731,660 731,660 551,851 647,165 756,120 Materials & Services 788,580 788,580 788,580 168,226 53,487 170,000 Capital Outlay 150,000 150,000 150,000 - 5,590 5,700 Transfers Out - - - - - 358,800 Contingencies and Reserve 336,550 336,550 336,550 1,198,658 1,140,316 1,860,170 Expenditures Total 2,006,790 2,006,790 2,006,790 411,214 507,863 - Revenue Over (Under) Expenditures - - - 5.5 6.5 6.0 Full-Time Equivalent (FTE) 7.0 7.0 7.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. Revenue Sources and Other Discussion Charges for Goods and Services include governmental support revenue for network maintenance and support provided to area agencies. At $192,230, this revenue source provides 9.6 percent of the total operating revenue in the fund. The Miscellaneous Revenue category in an internal service fund such as Information Technology represents the charge assessed to city departments for network support, technology maintenance and replacement support. In the case of the Information Technology Fund, this equates to $1,350,560. This is budgeted based on an average cost per computer in service within the department. Materials & Services increased because of new enterprise software agreement from Microsoft and additional network security monitoring. Capital Outlay expenditures are for equipment. Network is budgeted at $150,000 this year and will capture the costs to improve and expand the City’s network with new servers and routers, and with a new fiber optics network. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 146 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 568 - Information Technology Fund Department: 000 - Revenue Revenues 419,226 411,214 509,000 3081 Beginning Fund Balance 464,000 464,000 464,000 419,226 411,214 509,000 Total - Fund Balance 464,000 464,000 464,000 1,778 19 - 3421.002 Reimbursements Hubbard - - - 4,728 4,144 4,000 3421.003 Reimbursements Mt Angel 4,000 4,000 4,000 5,231 16,192 20,000 3421.004 Reimbursements Silverton 28,000 28,000 28,000 - 489 1,000 3421.005 Reimburse Aurora FD 1,000 1,000 1,000 - - 1,000 3421.006 Reimburse Monitor FD 500 500 500 2,550 4,939 1,500 3421.007 Reimburse Mt. Angel FD 2,000 2,000 2,000 52,720 55,470 54,000 3421.008 Reimbursement METCOM (Norcom) 60,000 60,000 60,000 3,431 2,948 1,500 3421.009 Reimbursement Gervais 2,000 2,000 2,000 2,888 6,680 3,000 3421.010 Reimbursement Woodburn Fire Dist - - - 7,182 - - 3421.014 Reimbursement OEM - - - - - 5,000 3421.016 Reimbursement RMS Licensing - - - 150 - - 3421.017 Reimbursement Aumsville PD - - - 713 506 - 3421.018 Reimbursement Montior Fire Dist - - - 2,025 - - 3421.019 Reimbursement Hubbard Fire Dept - - - - 1,099 - 3421.200 Reimbursement Silver Falls Library - - - 12,600 13,100 13,300 3422.002 Rec Mgmt (RMS) Hubbard 14,320 14,320 14,320 13,110 13,400 13,700 3422.003 Rec Mgmt (RMS) Mt. Angel 14,650 14,650 14,650 36,600 39,300 40,000 3422.004 Rec Mgmt (RMS) Silverton 42,510 42,510 42,510 - - 1,100 3422.007 Rec Mgmt (RMS) Mt. Angel FD 1,220 1,220 1,220 - 2,000 - 3422.010 Rec Mgmt (RMS) Woodburn Fire Dist - - - 8,600 14,544 13,100 3422.011 Rec Mgmt (RMS) Stayton PD 14,190 14,190 14,190 2,300 3,400 3,500 3422.012 Rec Mgmt (RMS) Turner PD 3,780 3,780 3,780 - - 3,800 3422.017 Rec Mgmt (RMS) Aumsville PD 4,060 4,060 4,060 156,605 178,228 179,500 Total - Charges for Goods and Services 192,230 192,230 192,230 2,605 273 5,600 3611 Interest from Investments 5,000 5,000 5,000 801,110 818,620 893,950 3652.001 IS Revenue - General Fund 1,025,220 1,025,220 1,025,220 24,600 25,200 26,040 3652.11 IS Revenue - Transit 32,850 32,850 32,850 28,590 29,290 31,500 3652.123 IS Revenue - Building Inspection 42,300 42,300 42,300 21,620 21,630 28,140 3652.14 IS Revenue - Street 45,110 45,110 45,110 55,560 56,910 59,220 3652.47 IS Revenue - Water 64,910 64,910 64,910 90,000 96,390 113,400 3652.472 IS Revenue - Sewer 125,520 125,520 125,520 8,910 8,610 8,820 3652.720 IS Revenue - Urban Renewal 9,450 9,450 9,450 1,047 1,814 5,000 3699 Other Miscellaneous Income 200 200 200 1,034,041 1,058,736 1,171,670 Total - Miscellaneous Revenue 1,350,560 1,350,560 1,350,560 1,609,872 1,648,179 1,860,170 Revenue Totals 2,006,790 2,006,790 2,006,790 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 147 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 568 - Information Technology Fund Department: 152 - IT Division: 1921 - Information Technology Expenditures 300,796 292,728 368,950 5111 Regular Wages 467,650 467,650 467,650 19,250 2,646 - 5112 Part-Time Wages - - - 357 707 - 5121 Overtime - - - 82 77 90 5211 OR Workers' Benefit 110 110 110 24,326 22,427 28,600 5212 Social Security 36,260 36,260 36,260 48,915 51,973 79,080 5213 Med & Dent Ins 103,290 103,290 103,290 83,268 62,020 89,730 5214 Retirement 115,440 115,440 115,440 843 [PHONE REDACTED] Long Term Disability Ins 580 580 580 312 399 2,210 5216 Unemployment Insurance 6,080 6,080 6,080 433 [PHONE REDACTED] Life Insurance 370 370 370 - - - 5218 Paid Family Leave Insurance 1,880 1,880 1,880 478,581 434,074 569,550 Total - Personnel Services 731,660 731,660 731,660 36,968 37,129 42,000 5315 Computer Supplies 42,000 42,000 42,000 64 1,014 1,000 5319 Office Supplies 1,000 1,000 1,000 258 [PHONE REDACTED] Fuel 1,100 1,100 1,100 - 1,103 1,000 5409.140 Garage Services 1,000 1,000 1,000 412 [PHONE REDACTED] Accounting/Auditing 500 500 500 41,026 68,732 74,000 5415 Computer 77,000 77,000 77,000 25,618 60,323 100,000 5419 Other Professional Serv 100,000 100,000 100,000 10,048 6,727 9,000 5421 Telephone/Data 9,000 9,000 9,000 16 1 200 5422 Postage 200 200 200 12,234 13,241 15,000 5423 Internet 16,000 16,000 16,000 - 415 - 5432 Meals - - - 53 [PHONE REDACTED] Mileage 500 500 500 - - - 5439 Travel - - - 350,299 381,471 438,500 5446 Software Licenses 460,800 460,800 460,800 21,134 15,940 15,510 5448 Internal Rent 18,430 18,430 18,430 17,268 27,025 25,000 5449 Other Leases 25,000 25,000 25,000 510 [PHONE REDACTED] Auto Insurance 510 510 510 4,950 4,950 3,800 5464 Workers' Comp 3,890 3,890 3,890 7,940 7,940 9,820 5465 General Liability Insur 10,650 10,650 10,650 17,316 7,454 6,000 5471 Equipment Repair & Maint 7,000 7,000 7,000 100 - - 5491 Dues & Subscriptions - - - 5,638 11,200 13,000 5492 Registrations/Training 14,000 14,000 14,000 551,851 647,165 756,120 Total - Materials & Services 788,580 788,580 788,580 4,434 - - 5641 Office Furniture & Equip - - - 163,792 53,487 170,000 5645.101 Network 150,000 150,000 150,000 168,226 53,487 170,000 Total - Capital Outlay 150,000 150,000 150,000 - 5,590 5,700 5811.693 Tranfer to Reserve for PERS - - 5,590 5,700 Total - Transfers - - - - - 298,800 5921 Contingency 216,550 216,550 216,550 - - 60,000 5981.004 Reserve for Equipment 120,000 120,000 120,000 - - 358,800 Total - Contingencies and Unappropriated Balances 336,550 336,550 336,550 1,198,658 1,140,316 1,860,170 Expenditure Totals 2,006,790 2,006,790 2,006,790 411,214 507,863 - Fund Net Total: 568 - Information Technology Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 148 Insurance Fund – 581 Fund/Fund Number: Insurance Fund – 581 Department/Department Number: City Recorder – 131 Division/Division Number: Risk Management – 1581 Department Director: Heather Pierson Description of purpose/functions of department Management of insurance activities including workers compensation, automobile, property and liability coverage and claims. Description of department, including number of personnel Risk management is one of the functions of the city recorder. One-third of the city recorder’s position is allocated to risk management and safety committee activities. All insurance coverage, premium and claims activity is handled through this department. Description of FY 2022-23 Accomplishments • Provided CPR/AED Training to City Employees Description of FY 2023-24 Proposed Focus/Goals • Work with Human Resources and Safety Committee on city-wide safety related training • Work on becoming eligible to apply for the Safety and Health Achievement Recognition Program (SHARP) Performance Measures Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goal Increase number of safety meetings 9 9 9 9 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Insurance Fund Revenues 689,018 800,865 774,510 Fund Balance 753,400 753,400 753,400 730,637 726,612 778,090 Miscellaneous Revenue 757,050 757,050 757,050 1,419,655 1,527,478 1,552,600 Revenues Total 1,510,450 1,510,450 1,510,450 Expenditures 68,979 69,878 82,430 Personnel Services 82,920 82,920 82,920 549,811 606,627 776,150 Materials & Services 877,800 877,800 877,800 - 700 - Transfers Out - - - - - 693,190 Contingencies and Reserve 549,730 549,730 549,730 618,790 677,205 1,551,770 Expenditures Total 1,510,450 1,510,450 1,510,450 800,865 850,273 830 Revenue Over (Under) Expenditures - - - 0.5 0.5 0.5 Full-Time Equivalent (FTE) 0.5 0.5 0.5 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 160 for clarification. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 149 Revenue Sources and Other Discussion Revenue in this fund comes from charges to other funds, shown in Miscellaneous Revenue. These charges and interest are the only revenue for the insurance fund. A contingency target of $500,000 has been met. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 581 - Insurance Fund Department: 000 - Revenue Revenues 689,018 800,865 774,510 3081 Beginning Fund Balance 753,400 753,400 753,400 689,018 800,865 774,510 Total - Fund Balance 753,400 753,400 753,400 4,332 (57) 4,500 3611 Interest from Investments 5,000 5,000 5,000 426,000 426,000 523,090 3658.101 General Liability 521,050 521,050 521,050 300,000 300,000 250,000 3658.104 Workers Comp 230,000 230,000 230,000 305 [PHONE REDACTED] Other Miscellaneous Income 1,000 1,000 1,000 730,637 726,612 778,090 Total - Miscellaneous Revenue 757,050 757,050 757,050 1,419,655 1,527,478 1,552,600 Revenue Totals 1,510,450 1,510,450 1,510,450 Fund: 581 - Insurance Fund Department: 131 - City Recorder Division: 1581 - Risk Management Expenditures 48,841 49,192 53,450 5111 Regular Wages 57,450 57,450 57,450 - 405 - 5112 Part-Time Wages - - - 5 38 - 5121 Overtime - - - 11 10 10 5211 OR Workers' Benefit 10 10 10 3,839 3,907 4,220 5212 Social Security 4,610 4,610 4,610 2,960 2,873 9,500 5213 Med & Dent Ins 3,430 3,430 3,430 13,053 13,203 14,800 5214 Retirement 16,300 16,300 16,300 147 111 90 5215 Long Term Disability Ins 90 90 90 48 74 310 5216 Unemployment Insurance 740 740 740 75 64 50 5217 Life Insurance 60 60 60 - - - 5218 Paid Family Leave Insurance 230 230 230 68,979 69,878 82,430 Total - Personnel Services 82,920 82,920 82,920 412 [PHONE REDACTED] Accounting/Auditing 800 800 800 - - 100 5419 Other Professional Serv 100 100 100 - - 100 5432 Meals 150 150 150 - - 250 5433 Mileage 250 250 250 - - 300 5439 Travel 350 350 350 75,901 84,997 80,000 5461 Auto Insurance 93,500 93,500 93,500 120,376 137,929 115,000 5463 Property/Earthquake Insurance 180,550 180,550 180,550 116,477 122,192 300,000 5464 Workers' Comp 230,000 230,000 230,000 216,353 236,354 231,000 5465 General Liability Insur 325,000 325,000 325,000 5,000 3,965 10,000 5468 Deductible 10,000 10,000 10,000 15,207 20,620 36,900 5469 Other Insurance Costs 35,000 35,000 35,000 - 85 100 5491 Dues & Subscriptions 200 200 200 85 - 1,900 5492 Registrations/Training 1,900 1,900 1,900 549,811 606,627 776,150 Total - Materials & Services 877,800 877,800 877,800 - [PHONE REDACTED].693 Transfer to PERS Reserve - - - - 700 830 Total - Transfers Out - - - - - 693,190 5921 Contingency 549,730 549,730 549,730 - - 693,190 Total - Contingencies and Unappropriated Balances 549,730 549,730 549,730 618,790 677,205 1,552,600 Expenditures Total 1,510,450 1,510,450 1,510,450 800,865 850,273 - Fund Net Total: 581 - Insurance Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 150 Equipment Replacement Fund – 591 Fund/Fund Number: Equipment Replacement Fund – 591 Department/Department Number: Various departments Division/Division Number: Equipment Purchases – 9211 Department Director: Curtis Stultz Description of purpose/functions This fund is used for replacing vehicles and other equipment. Historically participating departments transfer one- tenth of the value of fixed asset inventory every year to ensure future replacement funding will be available. No personnel costs are associated with this fund. Description of FY 2022-23 accomplishments • Purchases include survey equipment shared between Public Works’ departments • Two vehicle purchases are planned, one is a replacement, and another is for Engineering inspections of capital and ROW project. Description of FY 2023-24 proposed focus/goals • Retrofitting existing Public Works department vehicles Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Equipment Replacement Fund Revenues 719,161 794,199 893,720 Fund Balance 1,086,640 1,086,640 1,086,640 6,832 1,575 10,000 Miscellaneous Revenue 8,000 8,000 8,000 150,000 150,000 180,000 Transfers In 180,000 180,000 180,000 875,994 945,774 1,083,720 Revenues Total 1,274,640 1,274,640 1,274,640 Expenditures 81,795 - 1,083,720 Capital Outlay 1,274,640 1,274,640 1,274,640 81,795 - 1,083,720 Expenditures Total 1,274,640 1,274,640 1,274,640 794,199 945,774 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Transfers In category contains transfers to cover the costs associated with replacing vehicles and equipment. This is the fund’s sole source of revenue besides a small amount of interest earned. These transfers are contingent on available funding. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 151 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 591 - Equipment Replacement Fd Department: 000 - Revenue Revenues 719,161 794,199 893,720 3081 Beginning Fund Balance 1,086,640 1,086,640 1,086,640 719,161 794,199 893,720 Total - Fund Balance 1,086,640 1,086,640 1,086,640 6,832 1,575 10,000 3611 Interest from Investments 8,000 8,000 8,000 6,832 1,575 10,000 Total - Miscellaneous Revenue 8,000 8,000 8,000 50,000 50,000 60,000 3971.14 Transfer from Street 60,000 60,000 60,000 50,000 50,000 60,000 3971.47 Transfer From Water 60,000 60,000 60,000 50,000 50,000 60,000 3971.472 Transfer From Sewer 60,000 60,000 60,000 150,000 150,000 180,000 Total - Transfers In 180,000 180,000 180,000 875,994 945,774 1,083,720 Department Total: 000 - Revenue 1,274,640 1,274,640 1,274,640 Department: 611 - Water Division: 9211 - Equipment Purchases Expenditures 81,795 - 465,250 5649 Other Equipment 519,600 519,600 519,600 81,795 - 465,250 Total - Capital Outlay 519,600 519,600 519,600 81,795 - 465,250 Department Total: 611 Water 519,600 519,600 519,600 Department: 621 - Sewer Division: 9211 - Equipment Purchases - 323,420 5649 Other Equipment 395,810 395,810 395,810 - - 323,420 Total - Capital Outlay 395,810 395,810 395,810 - - 323,420 Department Total: 621 - Sewer 395,810 395,810 395,810 Department: 631 - Maintenance Division: 9211 - Equipment Purchases - 260,650 5649 Other Equipment 329,110 329,110 329,110 - - 260,650 Total - Capital Outlay 329,110 329,110 329,110 - - 260,650 Department Total: 631 - Maintenance 329,110 329,110 329,110 Department: 671 - Transit Division: 9211 - Equipment Purchases - - 3,490 5649 Other Equipment 3,730 3,730 3,730 - - 3,490 Total - Capital Outlay 3,730 3,730 3,730 - - 3,490 Department Total: 671 - Transit 3,730 3,730 3,730 Department: 691 - Engineering Division: 9211 - Equipment Purchases - - 30,910 5649 Other Equipment 26,390 26,390 26,390 - - 30,910 Total - Capital Outlay 26,390 26,390 26,390 - - 30,910 Department Total: 691 - Engineering 26,390 26,390 26,390 81,795 - 1,083,720 Expendures Total 1,274,640 1,274,640 1,274,640 794,199 945,774 - Fund Net Total: 591 - Equipment Replacement Fd - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 152 PERS Reserve Fund – 693 Fund/Fund Number: PERS Reserve Fund – 693 Department/Department Number: Non-departmental – 199 Division/Division Number: Other Administration – 1219 Department Director: Tony Turley The City participates in the State of Oregon PERS system for full-time and part-time employees who work over six hundred hours per year. The system has three tiers of retirement benefits, dependent on the date the public employment hire date. As of April 2022, the City had 34 employees in Tier 1 (hired before 1996) and Tier 2 (hired between 1996 and 2003), and 101 in the Oregon Public Service Retirement Plan (OPSRP) for employees hired after 2003. Tier 1/2 benefits include a post-65 medical insurance supplement that is not included in OPSRP. The OPSRP retirement ages for a full pension are also 5 years older than allowed under Tier 1/2. The system is funded by charging employers PERS rates as a percentage of payroll. As the rate increases are unsustainable, in 2018 Governor Kate Brown signed Senate Bill 1566 into law, establishing an Employer Incentive Fund (EIF) to reduce the PERS liability. The EIF will provide up to 25.0 percent matching funds for qualifying employers who make an additional one-time lump sum payment to reduce their PERS unfunded actuarial liabilities. PERS is developing the EIF program and City staff will present participation options to the Woodburn City Council when the application rules are available. The PERS Reserve Fund (693) will provide funding for the City’s participation in the State’s EIF program. A citywide transfer totaling $1.66 million was budgeted in FY 2018-19. The FY 2019-20 budget included the citywide transfer of 1.0 percent of personnel costs, plus a one-time transfer of $191,290 from the General Fund. The General Fund one-time transfer is the result of projected savings. In alignment with the City Council Goal to “develop a strategy to limit the PERS liability” set on March 2, 2019, a work session on the pros/cons of creating a PERS side account as a strategy for reducing future costs was presented to Council. The FY 2022-23 budget included another citywide transfer of 1.0 percent of personnel costs. In consideration of high levels of inflation, and the associated increases in operational costs, personnel cost transfers to the PERS Reserve Fund has not been included in the FY2023-24 budget. 1The $13,401,200 is the City of Woodburn’s net proportionate share of the Unfunded Actuarial Liability as of June 30, 2017. Oregon PERS’ independently audited financial statement can be found at: ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 153 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 693 - Reserve for PERS Fund Department: 000 - Revenue Revenues - - 183,120 3081 Beginning Fund Balance 391,120 391,120 391,120 - - 183,120 Total - Fund Balance 391,120 391,120 391,120 - 108,000 123,740 3971.001 Transfer from General Fund - - - - 6,800 8,800 3971.110 Transfer from Transit - - - - 7,770 8,840 3971.123 Transfer from Building - - - - 10,820 11,820 3971.140 Transfer from Street - - - - 16,770 19,230 3971.470 Transfer from Water - - - - 24,580 26,180 3971.472 Transfer from Sewer - - - - 5,590 5,700 3971.568 Transfer from Information Technology - - - - [PHONE REDACTED].581 Transfer from Insurance - - - - 2,090 2,860 3971.720 Transfer from Urban Renewal - - - - 183,120 208,000 Total - Transfers In - - - - 183,120 391,120 Revenue Totals 391,120 391,120 391,120 Department: 199 - Non-Departmental Division: 1219 - Other Administration Expenditures - - 391,120 5921 Contingency 391,120 391,120 391,120 - - 391,120 Total - Contingencies and Unappropriated 391,120 391,120 391,120 - - 391,120 Expenditures Totals 391,120 391,120 391,120 - 183,120 - Fund Net Total: 693 - Reserve for PERS Fund - - - Revenue Sources and Other Discussion The FY 2023-24 budget does not include a citywide transfer of personnel costs. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 154 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 155 Trust Funds  Lavelle Black Trust Fund ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 156 Lavelle Black Trust Fund – 695 Fund/Fund Number: Lavelle Black Trust Fund – 695 Department/Department Number: Police – 211 Division/Division Number: Patrol – 2111 Department Director: Martin Pilcher Description of purpose/functions of department This fund was established through a donation from Leonard Black to the Police Department for use in sustaining the K9 program in the name of Lavelle Black. The fund also facilitates private donation of monies to benefit the K9 program. The use of proceeds will be limited to ongoing costs associated with the replacement, care, training and equipping of the K9 program. Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 695 - Lavelle Black Trust Fund Department: 000 - Revenue Revenues 35,171 33,311 33,260 3081 Beginning Fund Balance 32,690 32,690 32,690 35,171 33,311 33,260 Total - Fund Balance 32,690 32,690 32,690 312 72 300 3611 Interest from Investments 500 500 500 312 72 300 Total - Miscellaneous Revenue 500 500 500 35,483 33,383 33,560 Revenue Totals 33,190 33,190 33,190 Department: 211 - Police Division: 2111 - Patrol Expenditures 2,172 - 2,500 5329 Other Supplies 2,500 2,500 2,500 - 113 2,500 5419 Other Professional Serv 2,500 2,500 2,500 - - 2,500 5492 Registrations/Training 2,500 2,500 2,500 2,172 113 7,500 Total - Materials & Services 7,500 7,500 7,500 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 26,060 5921 Contingencies 25,690 25,690 25,690 - - 26,060 Total Contigencies and Unappropriated Balances 25,690 25,690 25,690 2,172 113 33,560 Expenditures Total 33,190 33,190 33,190 33,311 33,270 - Fund Net Total: 695 - Lavelle Black Trust Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 157 Supporting Schedules  Debt Overview  Personnel Allocation  FTE Detail by Supervision Department  Budgeted Transfers  Capital Construction o Current Year Projects o Project Data Sheets o Capital Improvement Plan – FY 2023-24 to FY 2028-29 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 158 Debt Overview Summary of Outstanding Debt The City of Woodburn will have approximately $2.9 million in long-term debt principal outstanding at the beginning of this budget-reporting period. The table below shows the outstanding balances by type, interest rate, outstanding principal amounts, and annual debt service amount. Debt service budget authority is rounded up to $10 and shown in the appropriate department. Interest Outstanding Principal Due Interest Due Total Debt Svc Servicing Rates Principal FY 2023-24 FY 2023-24 FY 2023-24 Fund Voter Approved General Obligation Bonds Police, Series 2017 (Refinanced) 2.08% 629,000 629,000 13,100 642,100 GO Debt Service Subtotal, governmental activities 629,000 629,000 13,100 642,100 Business Type Activity Water Revenue Refunding Bond Series 2018 2.94% 2,260,000 2,260,000 12,000 2,272,000 Water Fund Subtotal, business type activities 2,260,000 2,260,000 12,000 2,272,000 Total Long Term Debt 2,889,000 2,889,000 25,100 2,914,100 *Rounded figures Long-Term Debt Estimated as of June 30, 2023* Legal Debt Limits Cities in Oregon have a legal debt limit on general obligation (GO) debt equal to 3.0 percent of their real market value. For the City of Woodburn, this limit calculates to $61.7 million. At the beginning of this budget cycle, the City had $629,000 in GO Debt. The available amount of additional debt the City can incur is $60.4 million. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 159 Remaining Long-Term Debt Government Activities Fiscal Year 2017 General Obligation Refunding Bond ending June 30, Principal Interest Total Beginning Principal = $3,749,000 2024 629,000 13,100 642,100 629,000 13,100 642,100 Last payment June 2024 Total Government Activities 629,000 13,100 642,100 Business Activities Fiscal Year 2018 - Water Revenue Refunding Bond ending June 30, Principal Interest Total Beginning Principal = $8,630,000 2024 2,260,000 12,000 2,272,000 last payment July 2023 2,260,000 12,000 2,272,000 Total Business Activities 2,260,000 12,000 2,272,000 Grand Total 2,889,000 25,100 2,914,100 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 160 Personnel Allocation The table below identifies budgeted wage and benefit allocations across divisions or funds. This table shows the total of allocated personnel costs within each division. ECONOMIC CITY CITY HUMAN COMMUNITY ADMINISTRATION DEVELOPMENT RECORDER ATTORNEY FINANCE RESOURCES SERVICES 001 General Fund 101 Administration 406,750 70,460 155,190 382,350 171,510 125 Economic Development 156,370 23,950 211 Police 36,700 22,370 15,340 78,810 411 Community Services 161,710 511 Planning 61,890 6,560 651 Engineering 5,180 General Fund Wages & Ben 443,450 156,370 70,460 239,450 397,690 256,880 190,840 110 Transit Fund 6,280 1,460 20,200 7,170 39,540 123 Building Inspection Fund 3,130 21,540 28,810 17,320 137 Housing Rehab Fund 3,130 140 Street Fund - Maint 24,100 5,840 19,620 71,100 32,280 13,180 470 Water Fund 120,870 5,840 86,010 313,900 32,280 18,350 472 Sewer Fund 621 Sewer 136,570 5,840 91,630 401,750 32,280 32,190 631 Maintenance 641 Surface Water/Collect 5,840 568 Information Technology 15,400 26,390 581 Insurance Fund 48,470 15,270 19,180 720 Urban Renewal Fund 61,240 175,490 2,940 9,400 35,210 7,920 Other Funds Wages & Ben 355,320 175,490 76,230 228,200 901,640 140,510 137,570 All Funds Wages & Ben* 798,770 331,860 146,690 467,650 1,299,330 397,390 328,410 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 161 COMMUNITY NON- DEVELOPMENT ENGINEERING STREET WATER SEWER IT ALLOCATED TOTAL 001 General Fund 101 Administration 255,880 1,442,140 125 Economic Development 16,160 196,480 211 Police 16,140 7,630,900 7,800,260 411 Community Services 25,040 16,140 2,423,960 2,626,850 511 Planning 243,340 10,760 288,520 611,070 651 Engineering 155,930 60,030 51,310 272,450 General Fund Wages & Ben 243,340 155,930 85,070 51,310 - 59,200 10,599,260 12,949,250 110 Transit Fund 889,130 963,780 123 Building Inspection Fund 81,140 8,730 5,370 853,250 1,019,290 137 Housing Rehab Fund 3,130 140 Street Fund - Maint 241,050 108,370 51,310 16,140 725,390 1,308,380 470 Water Fund 237,190 69,960 51,310 33,970 10,760 1,180,570 2,161,010 472 Sewer Fund - 621 Sewer 256,230 69,960 51,310 215,200 16,140 1,362,510 2,671,610 631 Maintenance 133,620 58,190 191,810 641 Surface Water/Collect 74,610 58,190 138,640 568 Information Technology 689,870 731,660 581 Insurance Fund 82,920 720 Urban Renewal Fund 292,200 Other Funds Wages & Ben 81,140 743,200 248,290 153,930 457,400 48,410 5,817,100 9,564,430 All Funds Wages & Ben* 324,480 899,130 333,360 205,240 457,400 107,610 16,416,360 22,513,680 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 162 FTE Detail by Supervising Department This table shows detail of Full-time Equivalent (FTE) Summary of Supervising Departments on page 20. FTE counts in these tables are assigned to the department that supervises the position. For cost allocations of positions, see Personnel Allocation on page 160. Since supervision and cost allocation are different methods of assigning FTE to departments, the numbers will not be equivalent. Actual Actual Budget Budget % Department and Position FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Change Administration City Administrator City Administrator 1.0 1.0 1.0 1.0 0% Executive Legal Assistant 0.3 0.3 0.3 0.3 0% Director of Special Projects - - 1.0 1.0 0% Public Affairs and Communications Manager 1.0 1.0 1.0 1.0 0% Total City Administrator 2.3 2.3 3.3 3.3 0% City Attorney City Attorney 1.0 1.0 1.0 1.0 0% Assistant City Attorney 1.0 1.0 1.0 1.0 0% Executive Legal Assistant 0.5 0.5 0.5 0.5 0% Total City Attorney 2.5 2.5 2.5 2.5 0% Finance Finance Director 1.0 1.0 1.0 1.0 0% Assistant Finance Director 1.0 1.0 1.0 1.0 0% Senior Management Analyst 2.0 1.0 1.0 1.0 0% Payroll Specialist 1.0 1.0 1.0 1.0 0% Accounting Assistant 2.0 2.0 2.0 2.0 0% Senior Court Operations Clerk - - 1.0 1.0 0% Court Operations Clerk 1.0 2.0 1.0 1.0 0% Court Operations Clerk -PT 0.5 - - - 0% Cashier 2.0 2.0 3.0 3.0 0% Cashier - Part-time 0.5 0.5 - - 0% Municipal Court Judge 0.1 0.1 0.2 0.2 0% Total Finance 11.1 10.6 11.2 11.2 0% City Recorder City Recorder/Risk Manager 1.0 1.0 1.0 1.0 0% Executive Legal Assistant 0.2 0.2 0.2 0.2 0% Total City Recorder 1.2 1.2 1.2 1.2 0% Human Resources Human Resources Director 1.0 1.0 1.0 1.0 0% Human Resources Analyst 1.0 1.0 1.0 1.0 0% Office Assistant, seasonal PT - - - 1.0 100% Total Human Resources 2.0 2.0 2.0 3.0 50% ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 163 Actual Actual Budget Budget % Department and Position FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Change Economic Development Economic Development Director 0.4 0.4 0.4 0.4 0% Economic Development Specialist 0.6 0.6 0.6 0.6 0% Total Economic Development 1.0 1.0 1.0 1.0 0% Community Development Planning Community Development Director 1.0 1.0 1.0 1.0 0% Administrative Specialist - 1.0 1.0 1.0 0% Administrative Assistant 1.0 - - - 0% Associate Planner 1.0 1.0 1.0 1.0 0% Planner - 1.0 1.0 1.0 0% Senior Planner 1.0 1.0 1.0 1.0 0% Total Planning 4.0 5.0 5.0 5.0 0% Building Building Official 1.0 1.0 1.0 1.0 0% Plans Examiner - Building Inspect III 1.0 1.0 1.0 1.0 0% Plans Examiner - Building Inspect II 1.0 1.0 1.0 1.0 0% Plans Examiner/Building Inspector I 0.8 0.8 1.0 1.0 0% Plans Examiner/Building Inspector III PT - 0.5 0.5 0.5 0% Permit Tech I - 1.0 1.0 1.0 0% Permit Tech II - - - 1.0 100% Total Building 3.8 5.3 5.5 6.5 18% Total Community Development 7.8 10.3 10.5 11.5 10% Police Police Chief 1.0 1.0 1.0 1.0 0% Deputy Chief 1.0 1.0 1.0 1.0 0% Police Lieutenant 2.0 2.0 2.0 2.0 0% Police Sergeant 5.0 5.0 6.0 6.0 0% Police Officer 26.0 27.0 27.0 27.0 0% Community Services Officer 2.0 2.0 3.0 3.0 0% Police Property and Evidence Tech 1.5 1.5 2.0 2.5 25% Executive Legal Assistant 1.0 1.0 1.0 1.0 0% Support Services Manager 1.0 1.0 1.0 1.0 0% Police Records Clerk 3.0 3.0 3.0 3.0 0% Part-Time Employees - Bailiffs 2.3 2.5 2.5 1.5 -39% Total Police 45.8 47.0 49.5 49.0 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 164 Actual Actual Budget Budget % Department and Position FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Change Community Services Community Services Admin Assistant City Administrator 1.0 1.0 1.0 1.0 0% Special Projects Manager 1.0 1.0 - - 0% Community Services Director - - 1.0 1.0 0% Community Relations Manager 1.0 1.0 1.0 1.0 0% Youth Outreach Coordinator - - - 1.0 100% Community Relations Assistant - PT 0.5 0.5 0.5 0.5 0% Total Community Services Admin 3.5 3.5 3.5 4.5 29% Library Library Manager 1.0 1.0 1.0 1.0 0% Librarian 3.0 3.0 3.0 3.0 0% Library Assistant 1.0 1.0 1.0 1.0 0% Part-Time Employees - Library 5.5 6.1 3.4 3.3 Total Library 10.5 11.1 8.4 8.3 Museum Library Assistant, Museum - PT - - - 0.5 100% Total Museum - - - 0.5 100% Recreation Parks & Recreation Manager 1.0 1.0 - - 0% Recreation Supervisor 1.0 1.0 - - 0% Events & Special Programs Manager - - 1.0 1.0 0% Administrative Specialist - - - 1.0 100% Part-Time Employees - Recreation 2.0 0.9 1.3 1.0 -26% Total Recreation 4.0 2.9 2.3 3.0 29% Aquatics Aquatics Program Supervisor 1.0 1.0 1.0 1.0 0% Aquatics Coordinator 1.0 - - - 0% Aquatics Employees - PT 10.1 9.6 8.5 8.5 0% Total Aquatics 12.1 10.6 9.5 9.5 0% Transit Transit Manager 1.0 1.0 1.0 1.0 0% Bus Driver Lead 1.0 1.0 1.0 1.0 0% Bus Driver 1.0 1.0 3.0 3.0 0% Bus Driver - PT 4.3 4.8 4.3 5.4 25% Medical Transport Driver - PT 1.0 1.0 1.0 1.0 0% Dial-A-Ride Driver - PT 2.4 2.4 2.3 2.3 0% Management Analyst- PT - - - 0.4 100% Vehicle Custodian - PT - 0.5 0.5 0.5 0% Total Transit 10.7 11.6 12.9 14.4 11% Parks & Facilities Maintenace Parks & Facilities Maintenance Supervisor 1.0 1.0 1.0 1.0 0% Parks & Maintenance Worker 4.0 4.0 2.0 2.0 0% Parks & Custodial Worker - PT 1.8 - - 0% Custodial Worker I 1.0 1.0 1.0 1.0 0% Custodial Worker II 1.0 1.0 1.0 1.0 0% Utility Worker I - 1.0 3.0 3.0 0% Part-Time Employees - Seasonal 1.3 - - - 0% Total Parks & Facilities Maintenance 8.3 9.8 8.0 8.0 0% Total Community Services 49.1 49.5 44.6 48.2 8% ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 165 Information Technology Information Technology Manager 1.0 1.0 1.0 1.0 0% IT Systems Administrator 1.0 1.0 1.0 1.0 0% IT Network Administrator 1.0 1.0 1.0 1.0 0% IT Software Support Specialist 1.0 1.0 1.0 1.0 0% GIS Technician 1.0 1.0 1.0 1.0 0% IT Network Technician - 1.0 1.0 2.0 50% IT Network Technician - Part-Time 0.5 0.5 - - 50% Total Info Technology 5.5 6.5 6.0 7.0 17% Department and Position Actual Actual Budget Budget % Public Works FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Change Water Assistant PW Director - - - 1.0 100% PW Operations Division Supervisor 1.0 1.0 1.0 1.0 0% PW Section Supervisor - - 1.0 1.0 100% PW Utility Crew Lead 1.0 1.0 - - Administrative Analyst 1.0 - - 1.0 100% Administrative Specialist 1.0 1.0 - Utility Worker I 2.0 2.0 2.0 2.0 0% Water Meter Reader 1.0 1.0 1.0 1.0 0% Utility Worker II 1.0 1.0 1.0 1.0 100% Water Operator I 1.0 1.0 1.0 1.0 0% Water Operator II 1.0 1.0 1.0 1.0 100% PW Maintenance Tech 1.0 1.0 1.0 1.0 0% Utility Worker 1 (Seasonal) - PT 0.5 0.5 0.5 0.5 0% Total Water 10.5 10.5 10.5 11.5 10% Surface Water/Sewer Collections Sewer Line Maintenance Tech 1.0 1.0 1.0 1.0 0% Wastewater Collections Operator I 2.0 2.0 2.0 1.0 -50% Wastewater Collections Operator II - - - 1.0 100% Total Surface Water/Sewer Collections 3.0 3.0 3.0 3.0 0% Sewer WWTP Supervisor/Operator IV 1.0 1.0 1.0 1.0 0% Management Analyst - - - 1.0 100% Administrative Specialist 1.0 1.0 1.0 - -100% Industrial Waste Coordinator 1.0 1.0 1.0 1.0 0% Laboratory Technician 1.0 - - - 0% Laboratory Coordinator - 1.0 1.0 1.0 0% Utility Worker II 1.0 1.0 1.0 1.0 0% Utility Worker I 1.0 2.0 2.0 2.0 0% PW Maintenance Technician - WWTP 2.0 2.0 2.0 2.0 0% Wastewater Operator I 1.0 2.0 2.0 2.0 0% Wastewater Operator II 1.0 1.0 1.0 1.0 0% Wastewater Operator III 1.0 1.0 1.0 1.0 0% ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 166 Street PW Director 1.0 1.0 1.0 1.0 0% Administrative Specialist 1.0 1.0 1.0 1.0 0% Fleet Maintenance Technician 1.0 1.0 1.0 1.0 0% Utility Worker I 3.0 3.0 3.0 3.0 0% Utility Worker II 1.0 1.0 1.0 2.0 100% Utility Worker III/Utility Crew Lead 1.0 1.0 - - 0% PW Operation Section Supervisor - - 1.0 1.0 0% Utility worker I (Seasonal) 1.5 1.5 1.0 - -100% Grounds & ROW Maintenance Worker - PT - - - 1.0 100% Total Street 9.5 9.5 9.0 10.0 11% Department and Position Actual Actual Budget Budget % Public Works (cont.) FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Change Engineering Public Works Proj & Eng Director 1.0 1.0 - - 0% City Engineer 1.0 1.0 1.0 1.0 0% Project Engineer 1.0 2.0 2.0 0% Associate Engineer 1.0 1.0 1.0 1.0 0% Engineering Technician III - 1.0 1.0 1.0 0% Engineering Technician II 1.0 1.0 1.0 1.0 0% Project Engineer - PT 0.5 0.5 0.5 0.5 0% Total Engineering 4.5 6.5 6.5 6.5 0% Total Public Works 38.5 42.5 42.0 44.0 5% TOTAL FTE 166.7 175.3 173.7 181.8 5% Urban Renewal Agency Department and Position Actual Actual Budget Budget % Urban Renewal Agency FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Change Economic Development Director 0.6 0.6 0.6 0.6 0% Economic Development Specialist 0.4 0.4 0.4 - -100% Economic Development Analyst 0.4 100% Total Economic Development 1.0 1.0 1.0 1.0 -100% Total FTE - Urban Renewal Agency 1.0 1.0 1.0 1.0 - GRAND TOTAL FTE 167.7 176.3 174.7 182.8 5% ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 167 Budgeted Transfers The table below shows a summary of all budgeted transfers. The purpose of each transfer is included in the individual fund discussions. General Str/Storm Sewer Water Equip PERS General Transit Street Cap Const Cap Const Cap Const Cap Const Replacemt Reserve Fund Fund 001 Fund 110 Fund 140 Fund 358 Fund 363 Fund 465 Fund 466 Fund 591 Fund 693 Total General Fund 001 100,000 66,470 166,470 Transit Fund 110 - Building Fund 123 - American Rescue Plan 136 966,000 127,000 161,250 1,254,250 Street Fund 140 60,000 60,000 Parks SDC 364 1,028,750 1,028,750 Transportation SDC Fund 376 200,000 50,000 170,000 420,000 Storm SDC Fund 377 67,320 67,320 Water Fund 470 354,000 60,000 414,000 Sewer Fund 472 90,000 2,035,000 60,000 2,185,000 Water SDC Fund 474 125,000 125,000 Sewer SDC Fund 475 100,000 100,000 Info Tech Fund 586 - Insurance Fund 581 - Urban Renewal Fund 720 - Total 1,166,000 227,000 90,000 1,306,470 237,320 2,135,000 479,000 180,000 - 5,820,790 Transfers In Transfer Out Funds for capital projects are only transferred on a reimbursement basis. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 168 Capital Construction Projects Consistent with the City’s commitment to financial transparency and accountability, an improved methodology for planning, authorizing, budgeting, and reporting Capital Construction projects was implemented in FY 2014-15. All capital projects are individually reviewed and authorized by the Public Works Director, Finance Director and ultimately, the City Administrator prior to inclusion in the annual budget. Each project has a specific scope and budget, and each included project has a project data sheet providing this information. Only those projects included in this budget may incur expenditures during this fiscal period. Projects added after budget authorization must be authorized by Council through a supplemental budget request or wait for the next budget cycle for authorization. Projects funded on a pay-as-you-basis are budgeted for the full amount of the project cost, even if the project is expected to span multiple budget periods. This ensures that budget authority is available for the project should the schedule accelerate. In addition, this ensures that funds authorized are earmarked for the project, which prevents inadvertent over expenditure of limited dedicated resources. Previously authorized projects not completed in the prior fiscal year are included with the balance of unexpended funds budgeted. Projects that require financing are budgeted incrementally to ensure that available funding is used prior to incurring borrowing costs. As the year progresses, transfers to Cap Const Funds will be performed only on a reimbursement basis for each project. This will ensure that funds are not transferred for projects that are delayed or cancelled. Except for projects that have external funding sources, the target ending balance for Cap Const Funds will be zero. A project code is assigned for each project, which uniquely identifies the project’s class, purpose, fund, plus a four- digit project number. The project codes are used on all transactions to track revenues and expenditures for the life of the project. Project Class Project Purposed Fund Project Number A Activity A Activity GF General C Capital B Building ST Street E Engineering Only D Distribution SW Sewer G Grant E Equipment TR Transit M Maintenance I Infrastructure UR Urban Renewal P Parks WA Water V Vehicles Project Data Sheets As part of the City’s improved capital project methodology, project data sheets have been included on the following pages for proposed capital projects. These sheets summarize a project, including the budget amount, funding source and location of the project. Multi-year information is also displayed to provide a project status. Before a project data sheet is created, the project is reviewed by the City Administrator for inclusion in the proposed budget. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 169 Current Year Projects General Cap Street & Storm Sewer Water Project Const Cap Const Cap Const Cap Const Project Name Number Fund 358 Fund 363 Fund 465 Fund 466 Total Police Radio Channel System Upgrade CEGF1554 143,710 - - - 143,710 Library Water Vault CDGF1675 15,000 - - - 15,000 Mill Creek Greenway Trail Development CPGF1679 850,000 850,000 Legion Park Improvement CPGF1634 500,000 500,000 Police Department Office Remodel CBGF1661 46,250 46,250 Woodburn Community Center CBGF1571 1,000,000 1,000,000 Boones Crossing Park Development CPGF1678 450,000 450,000 Centennial Park, Dog Park Improvements CPGF1673 125,000 125,000 Burlingham Park Picnic Shelter Rebuild CPGF1677 65,000 65,000 Burlingham Park Improvement Planning APGF1676 10,000 10,000 West Hayes Street Completion CIST1486 - 100,000 - - 100,000 Safety Sidewalk & ADA Construction CIST1165 - 75,000 - - 75,000 Harvard/Evergreen Intersection CIST1681 - 25,000 - - 25,000 Hayes/Evergreen Intersection CIST1682 25,000 25,000 Stacy Allison/Evergreen Intersection CIST1683 25,000 25,000 Storm TMDL Projects CDST1686 - 20,000 - - 20,000 Evergreen Rd to Stacy Allison Way CIST1684 25,000 25,000 Stacy Allison/Industrial Extension CIST1685 25,000 25,000 Student Pedestrian Improvements CIST1680 500,000 500,000 5th St. Storm Replacement CDST1487 30,000 30,000 4th St. Storm Rehabilitation CDST1471 30,000 30,000 Pump Station Upgrades CDSW1414 - - 100,000 - 100,000 Sanitary Sewer Collection System Piping Replacement CDSW1488 460,000 460,000 Sewer TMDL Projects CDSW1690 20,000 20,000 Brick Veneer Repair - Digester CISW1544 - - 50,000 - 50,000 I-5 Pump Station CDSW1547 - - 25,000 - 25,000 Poplar Tree Expansion & Irrigation CDSW1592 - - 300,000 - 300,000 North Sanitary Sewer Trunk Line CISW1620 - - 700,000 - 700,000 5th Street - Harrison to Garfield - Sewer Repairs CDSW1594 - - 30,000 - 30,000 Young Street Pipeline CDSW1469 - - 50,000 - 50,000 Vanderbeck Pump Station Upgrades CISW1622 - - 200,000 - 200,000 Woodland/Hwy 219 Sewer Repair CISW1623 - - 30,000 - 30,000 Cleveland St. CDSW1689 20,000 20,000 Corby St. CDSW1688 50,000 50,000 Sewer Projects, Design Engineering CDSW1687 100,000 100,000 PGE land and easement purchase CDWA1696/7 900,000 900,000 Inspection - Repaint the Elevated Storage Tank CIWA1545 - - - 20,000 20,000 Parr Road Treatment Plant -New Well & Raw Waterline Piping CDWA1546 - - - 100,000 100,000 I-5 Waterline Crossing to serve SWIR Area CAWA1626 - - - 25,000 25,000 Replace Transmission Lines- Boones Ferry to Cleveland CIWA1658 - - - 100,000 100,000 Columbia Dr. Water Main Replacement CDWA1691 50,000 50,000 Santiam Dr. Water Main Replacement CDWA1692 25,000 25,000 S. Cascade Dr. Water Main Replacement CDWA1693 25,000 25,000 New Well I-5 site CDWA1694 300,000 300,000 Fire Flow Improvements CDWA1551 336,800 336,800 Water projects, Design Engineering CDWA1695 50,000 50,000 Auxillary Power to Wells CIWA1595 - - - 75,000 75,000 Total 3,204,960 880,000 2,135,000 2,006,800 8,226,760 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 170 Mill Creek Greenway Trail Project Project Number: CPGF1679 New Project x Project Name: Mill Creek Greenway Trail Development Project Description: Adopted in 2006, the City successfully completed portions of the Mill Creek Greenway Trail. This project will build out five separate sections of the trail, estimated at an additional 6,850 linear feet. Map: Project Justification: The Mill Creek Greenway Master Plan was adopted in 2006. Project will continue to build on/develop five section of the trail system that have not been completed to date. Operating Fund Impact: Increases long-term costs because of additional maintenance Project Status: Contracts expected October 2023 Estimated Completion Date: Summer of 2026 Estimated Project Cost: $1,932,370 Capital Expense Account: [PHONE REDACTED] 5637 General Cap Construction Budget History: Fiscal Year 2023-24 Budget $850,000 Year to Date expenses 0 Funding Data: Project No. Fund No. Fund Name Amount FY CPGF1679 358 Gen Cap Construction (Oregon Community Pathways grant) $750,000 2023-24 CPGF1679 376 Transportation SDC $50,000 2023-24 CPGF1679 364 Parks SDC $50,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 171 Boones Crossing Park Development Project Project Number: CPGF1678 New Project: X Project Name: Boones Crossing Park Development Project Description: As approved in the land use agreement for the Boones Crossing Development, the city was dedicated a 3-acre parcel for a future park development. Map: Project Justification: As the Boones Crossing Development completed its final phases of development, the City hosted community meetings to plan and develop the 3-acre park land starting in FY 2023-24. Operating Fund Impact: Increases long-term costs because of additional maintenance Project Status: High level park concept plans have been completed. Project requests for proposals are in progress. Estimated Completion Date: Fall 2024 Estimated Project Cost: $450,000 Capital Expense Account: [PHONE REDACTED] 5637 General Cap Construction Budget History: Fiscal Year 2023-24 Budget $450,000 Year to Date expenses 0 Balance Funding Data: Project No. Fund No. Fund Name Amount FY CPGF1678 364 Parks SDC $450,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 172 Community Center Design Development Project Project Number: CBGF1571 New Project: Project Name: Community Center Design Project Description: Funds will be used to continue Community Center bond measure preparations. Preparations include bond financial analysis, operational financial analysis, and contracting with funding development and election consultants. Map: Project Justification: The project was adopted by the City Council as a priority in their 2019-2021 goal setting. Operating Fund Impact: Increases long-term costs because of Center operations Project Status: Preliminary design work was completed and presented to the City Council in 2020. Bond measure preparation is underway for 2024 ballot. Estimated Completion Date: Fall 2024 Estimated Project Cost: $2,000,000 (Design & Development) Capital Expense Account: [PHONE REDACTED] 5629 General Cap Construction Budget History: Fiscal Year 2019-2023 2023-24 Budget $1,000,000 1,000,000 Year to Date expenses 985,820 0 Balance $14,180 Funding Data: Project No. Fund No. Fund Name Amount FY CBGF1571 364 Park SDC (State Lottery Bond Grant) $1,000,000 2019-2023 CBGF1571 364 Park SDC Fund (Special Public Work Fund Loan) $1,000,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 173 West Hayes Street Improvement Project Project Number: CIST1486 New Project  Project Name: West Hayes – Settlemier to Cascade – Street Improvement Project Description: Improve intersection of Settlemier and W. Hayes Street; improve pedestrian crossing near school at Cozy Way with a pedestrian warning signal; widen and improve street between Settlemier and Cascade with bike lanes and sidewalks on both sides. Map: Project Justification: To improve pedestrian and vehicular safety. Nellie Muir Elementary School is located within the boundaries of this project and currently there are continuous sidewalks on the south side of the street. West Hayes is classified as a Service Collector, which should have bike lanes and sidewalks on both sides of the street. A pedestrian crossing is located at Cozy Way. The intersection of West Hayes with Settlemier Avenue splits eastbound and westbound traffic. Operating Fund Impact: No impact to operating budget but will reduce long-term maintenance costs Project Status: Construction 2023 Estimated Completion Date: December 2023 Estimated Project Cost: $3,500,000 (increased in FY22-23) Capital Expense Account: [PHONE REDACTED] 5631 Street & Storm Cap Construction Budget History: Fiscal Year 2021-22 2022-23 2023-24 Budget $3,400,000 3,075,000 100,000 Year to Date expenses $325,000 2,435,965 0 Balance $3,075,000 639,035 Funding Data: Project No. Fund No. Fund Name Amount FY CIST1486 376 Street SDC $80,000 2023-24 CIST1486 377 Storm SDC $20,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 174 Student Pedestrian Improvement Project Project Number: CIST1680 New Project x Project Name: Student Pedestrian Improvements Project Description: Sidewalk safety Improvements at Woodburn High School (WHS) & Front Street Map: Project Justification: Sidewalk safety Improvements by WHS are needed Operating Fund Impact: No Impact Project Status: Preliminary design Estimated Completion Date: June of 2025 Estimated Project Cost: $500,000 Capital Expense Account: [PHONE REDACTED] 5631 Street & Storm Cap Construction Budget History: Fiscal Year 2023-24 Budget $500,000 Year to Date expenses 0 Balance Funding Data: Project No. Fund No. Fund Name Amount FY CIST1680 363 Street & Storm Cap Const (ODOT Safe Routes to School grant) $500,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 175 Sanitary Sewer Collection System Piping Project Project Number: CDSW1488 New Project Project Name: Sanitary Sewer Collection System Replacement Piping Project Description: Replacement of deteriorated sanitary sewer piping throughout the City. This project also includes force main air release upgrades. Map: Project Justification: Project will restore sanitary sewer infrastructure and eliminate infiltration and inflow of ground water into the sanitary sewer system. Air relief valves are failing and require regular maintenance. The improvement will increase the efficiency of the sewer force main system and lower operating costs for power to the pumps. Operating Fund Impact: Will reduce power costs for the pumps Project Status: Design & Construction Estimated Completion Date: June 2024 Estimated Project Cost: $460,000 (increased in FY 21-22) Capital Expense Account: [PHONE REDACTED] 5635 Sewer Cap Construction Budget History: Fiscal Year 2019-21 2021-22 2022-2023 2023-24 Budget $250,000 $460,000 $460,000 $460,000 Year to Date expenses $133,300 0 0 0 Balance $116,700 $460,000 $460,000 Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1488 472 Sewer $133,300 2019-22 CDSW1488 472 Sewer $460,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 176 Poplar Tree Expansion on Additional Property WWTP Project Project Number: CDSW1592 New Project Project Name: Poplar Tree Expansion on Additional Property WWTP Project Description: Poplar tree irrigation expansion on City owned property is identified in Wastewater Facilities Plan – Expansion of approximately 27 acres. Map: Project Justification: Treat additional 0.4 mgd of flow during the summer months – 27 acres Operating Fund Impact: No Impact Project Status: Preliminary Design Estimated Completion Date: Spring of 2026 Estimated Project Cost: $300,000 Capital Expense Account: [PHONE REDACTED] 5635 Sewer Cap Construction Budget History: Fiscal Year 2020-21 2021-22 2022-23 2023-24 Budget $100,000 $670,000 $50,000 $300,000 Year to Date expenses 0 $184,660 $3,900 0 Balance $100,000 $485,340 $46,010 Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1592 472 Sewer $188,560 2020-23 CDSW1592 472 Sewer $300,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 177 North Sanitary Sewer Trunk Line Project Project Number: CISW1620 New Project Project Name: North Sanitary Sewer Trunk Line - MCPS to S. of Hazelnut Project Description: Sewer Trunk Line Map: Project Justification: This project will provide a sewer trunk line south of Hazelnut Operating Fund Impact: No Impact Project Status: Design & Construction Estimated Completion Date: June 2025 Estimated Project Cost: $700,000 (increased in FY 2023-24) Capital Expense Account: [PHONE REDACTED] 5635 Sewer Cap Construction Budget History: Fiscal Year 2021-22 2022-23 2023-24 Budget $200,000 $200,000 $700,000 Year to Date expenses 0 0 0 Balance $200,000 $200,000 Funding Data: Project No. Fund No. Fund Name Amount FY CISW1620 475 Sewer SDC $100,000 2023-24 CISW1620 472 Sewer $600,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 178 Vanderbeck Pump Station Upgrade Project Project Number: CISW1622 New Project Project Name: Vanderbeck Pump Station Upgrades Project Description: The Wastewater Facilities Plan included an initial condition assessment of the major existing pump stations but recommended a separate Pump Station Reliability Study be completed. FY 23/24 funds are estimated for evaluation and modifications. Map: Project Justification: The study will evaluate compliance with DEQ reliability requirements Operating Fund Impact: Project Status: Preliminary design Estimated Completion Date: Spring of 2024 Estimated Project Cost: $200,000 Capital Expense Account: [PHONE REDACTED] 5635 Sewer Cap Construction Budget History: Fiscal Year 2021-22 2022-23 2023-24 Budget $200,000 $200,000 $200,000 Year to Date expenses 0 0 0 Balance $200,000 $200,000 Funding Data: Project No. Fund No. Fund Name Amount FY CISW1622 472 Sewer $200,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 179 Parr Road Treatment Plant Project Project Number: CDWA1546 New Project Project Name: Parr Road Treatment Plant – New Well and Raw Waterline Distribution Piping Project Description: Installation of a new well and raw waterline distribution piping to the Parr Road Water Treatment Plant Map: Project Justification: Project will provide critical water capacity to the Parr Road Water Treatment Plant, which will help provide peak water flows to the growing community. Operating Fund Impact: Will increase costs of operations Project Status: Construction Estimated Completion Date: Winter 2024 Estimated Project Cost: $3,250,000 (increased in FY2022-23 from $2,500,000 in FY 2021-22) Capital Expense Account: [PHONE REDACTED] 5634 Water Cap Construction Budget History: Fiscal Year 2019-2021 2021-22 2022-2023 2023-24 Budget $2,000,000 $1,591,230 $2,269,340 $100,000 Year to Date expenses $908,770 $71,890 $1,833,520 0 Balance $1,091,230 $1,519,340 $435,820 Funding Data: Project No. Fund No. Fund Name Amount FY CDWA1546 470 Water $647,260 2019-2023 CDWA1546 474 Water SDC $2,166,920 2019-2023 CDWA1546 474 Water SDC $100,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 180 New Well – I-5 Site Project Project Number: CDWA1694 New Project x Project Name: New Well – I-5 Site Project Description: Construct New Well and Supplemental Infrastructure Map: Project Justification: New Well and Raw Waterline Distribution Piping – Provide Critical Water Capacity to the growing community Operating Fund Impact: Project Status: Preliminary Design Estimated Completion Date: Estimated Project Cost: $3,900,000 Capital Expense Account: [PHONE REDACTED] 5634 Water Cap Construction Budget History: Fiscal Year 2023-24 Budget $300,000 Year to Date expenses 0 Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDWA1694 470 Water $300,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 181 Fire Flow Improvement Project Project Number: CDWA1551 New Project Project Name: Fire Flow Improvements Project Description: Annual program for water distribution projects that are required to meet state fire flow requirements. Map: Project Justification: Fire Flow Improvements Operating Fund Impact: Water Fund Project Status: Preliminary design Estimated Completion Date: Continuous Estimated Project Cost: $336,800 Capital Expense Account: [PHONE REDACTED] 5634 Water Cap Construction Budget History: Fiscal Year 2023-24 Budget $336,400 Year to Date expenses $0 Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDWA1551 470 Water $336,800 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 182 Six Year Capital Improvement Plan – FY 2023-24 to FY 2028-29 Project Revenue Source 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Total State Construction Hwy. 99E Widening - Lincoln St. to S. of Cleveland St State/City 7,150,000 7,150,000 Improve Roadway Lighting along Hwy 99E Corridor State/City 2,110,000 2,110,000 Hwy. 99E/211/214 Intersection Improvements State 15,000,000 15,000,000 Butteville/Parr Rd. Temporary Safety Improvements State/City/County 10,000 100,000 110,000 Evergreen/214 Intersection Improvements, traffic signal phase State/City 50,000 50,000 Settlermier/214 Intersection Improvements, traffic signal phase State/City 50,000 50,000 HS/Front St. Sidewalk Safety Improvements State/ODOT Rail/GF 250,000 250,000 500,000 Total State Fund Construction 260,000 9,710,000 - - - 15,000,000 24,970,000 Street & Storm Construction W. Hayes Street Improvements - Settlemier to Cascade Street SDC/Street 100,000 100,000 Evergreen Road: Connect to Parr Road Developer/Street SDC 600,000 800,000 1,400,000 Harrison Street Improvement, Settlemier to Front Street Fund/Street SDC 80,000 975,000 1,055,000 Front Street Improvements - Front St Ramp to NCL Street SDC 1,500,000 2,300,000 3,800,000 Butteville/South Arterial (SWIR) Developer/Street SDC 6,000,000 6,000,000 Harvard/Evergreen Intersection Improvements Street Fund/Street SDC 25,000 300,000 3,500,000 3,825,000 Hayes/Evergreen Intersection Improvements Street Fund/Street SDC 25,000 600,000 3,500,000 4,125,000 Stacey Allison/Evergreen Intersection Improvements Street Fund/Street SDC 25,000 900,000 4,000,000 4,925,000 Stacy Allison to Evergreen Road- Street Improvments Street Fund/Street SDC 25,000 25,000 3,000,000 3,050,000 Stacey Allison/Industral Extention Street Fund/Street SDC 25,000 25,000 5,000,000 5,050,000 First Street Improvements - Harison Street to No Name Street Street Fund/Street SDC 1,100,000 1,100,000 Miscellaneous Modifications: - A. Pedestrian Movements - Safety Sidewalk Construction/ADA Street Fund 75,000 75,000 75,000 100,000 100,000 100,000 525,000 Harvard-Elevated Ped Crossing Street Fund 90,000 90,000 Front Street Safety Ped Movements Street Fund 80,000 80,000 Second Street - Library Street Fund 75,000 75,000 City Hall ADA Improvements (Public Buildings) 50,000 50,000 50,000 150,000 School Safety Routes Street Fund/Grant 500,000 25,000 75,000 75,000 675,000 B. Intersections - Settlemier/W. Lincoln Street Fund 65,000 65,000 C. TSP Update Street SDC 200,000 200,000 D. Speed Studies - Butteville/South Arterial (SWIR) Developer/Street SDC 30,000 30,000 Parr Road Developer/Street SDC 30,000 30,000 Boones Ferry Road Developer/Street SDC 30,000 30,000 Total Street & Storm Construction 1,770,000 5,570,000 21,530,000 335,000 7,075,000 100,000 36,380,000 Storm Drain Construction 4th Street Storm Replacement - Garfield to Harrison Street Fund/Storm SDC 30,000 620,000 650,000 N. Front Street - Culvert to Commerce Street Fund/Storm SDC 18,000 332,000 350,000 Cleveland Street at Mill Creek Culvert Rehab Street Fund/Storm SDC 250,000 250,000 Aquatic Center Area Storm Improvement Street Fund/Storm SDC 130,000 130,000 5th Street - Lincoln to Harrison St Street Fund/Storm SDC 30,000 500,000 530,000 N 2nd and 3rd - South of Yew Street Street Fund/Storm SDC 450,000 - 450,000 Landau/Laurel/George Storm to Pudding River Street Fund/Storm SDC 250,000 1,250,000 1,500,000 Rehab Existing Collection System Street Fund/Storm SDC 500,000 500,000 1,000,000 Storm Drainage Master Plan Update Storm SDC 250,000 250,000 Rehab Existing Collection System Street Fund/Storm SDC 500,000 500,000 1,000,000 Goose Creek Drainage Upgrades Street Fund/Storm SDC 1,000,000 1,000,000 Drainage work & street modification @ High Street Street Fund/Storm SDC 30,000 30,000 Total Storm Drain Construction 415,000 2,268,000 3,532,000 390,000 6,605,000 Street Resurfacing: Gravel Streets Yew Street, 2nd to 3rd Street Fund 50,000 350,000 400,000 Elm Street Street Fund 50,000 670,000 720,000 Christiansen Street Street Fund 50,000 470,000 520,000 Wilson Street Street Fund 50,000 300,000 350,000 E Hayes Street Street Fund 50,000 165,000 Oswald Street Street Fund 1,500,000 Church Street, 1st to 2nd Street Fund 265,000 265,000 Total Gravel Streets 0 50,000 720,000 520,000 450,000 2,230,000 3,970,000 Water Systems Construction New Well I-5 Site Water Fund 300,000 100,000 3,500,000 3,900,000 Water Rights Implementation Water Fund 15,000 15,000 Drinking Water Protection Water SDC/Grant 75,000 75,000 Repaint Elevated Storage Tank _ Inspection Water Fund 20,000 20,000 Parr Road Third Booster pump & SCADA upgrades Water Fund 175,000 175,000 Country Club Rd to Elevated Tank - Boones Ferry to Cleveland Water Fund 100,000 3,484,000 3,584,000 Parr Road Treatment Plant - New well & raw water piping Water Fund/Water SDC 100,000 100,000 I-5 waterline crossing to serve SWIR Area Water Fund/Water SDC/Dev 25,000 250,000 2,500,000 2,775,000 Hwy 214: Astor Way to 1210 Newberg Hwy. waterline loop Water Fund/Water SDC 50,000 190,000 240,000 Routine Water Main Replacement Program Water Fund/Water SDC 400,000 400,000 400,000 400,000 1,600,000 Fire Flow Improvements Water Fund 336,800 336,800 336,800 336,800 336,800 1,684,000 Auxilliary Power for Wells #11 & #14 Water Fund 75,000 75,000 150,000 Columbia Drive Water Main Replacement Water Fund 50,000 900,000 950,000 Santiam Drive Water Main Replacement Water Fund 25,000 600,000 625,000 S. Cascade Drive Water Main Replacement Water Fund 25,000 1,000,000 1,025,000 W Clackamas Circle and E Clackamas Circle Water Main Water Fund 30,000 1,250,000 1,280,000 W Hayes Street (Cascade Dr to Oregon Way) Water Main Replacement Water Fund 30,000 550,000 580,000 Oregon Way Water Main Replacement Water Fund 75,000 800,000 875,000 Total Water Systems Construction 1,056,800 7,345,800 8,976,800 1,536,800 736,800 19,653,000 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 183 Project Revenue Source 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Total Wastewater: Treatment Plant POTW Phase 2A/Natural Treatment System Sewer Fund 2,400,000 3,400,000 5,800,000 Wastewater Facilities Plan Update Sewer SDC 300,000 300,000 Storm Water Treatment Final Engineering Sewer Fund/SDC/Loan 265,000 265,000 Headworks - Screening Sewer Fund/SDC/Loan 380,000 1,520,000 1,900,000 Primary Sedimentation - PEPS Sewer Fund/SDC/Loan 600,000 2,400,000 3,000,000 Poplar Tree Expansion on Additional Property Sewer Fund 300,000 500,000 500,000 1,300,000 Septage RV Dump Station improvements Sewer Fund/SDC/Loan 300,000 300,000 Poplar Tree Land Purchase Sewer Fund/SDC/Loan 885,000 885,000 Primary Sedimentation - Convert WW Clarifiers Sewer Fund/SDC/Loan 340,000 1,360,000 1,700,000 Filtration Sewer Fund/SDC/Loan 380,000 1,520,000 1,900,000 Roof Replacement Section A - Sheet Metal Roof Sewer Fund 40,000 40,000 Brick Veneer Repair - Digester Sewer Fund 50,000 50,000 Total Treatment Plant 650,000 4,905,000 11,885,000 0 0 0 17,440,000 Wastewater: Collection System Construction Pump Station Upgrades (Existing Upgrades - Reliability) Sewer Fund 100,000 100,000 Collection System Piping Replacements Sewer Fund 460,000 460,000 300,000 300,000 300,000 300,000 2,120,000 Young Street Pipeline Project Sewer Fund 50,000 9,000,000 9,050,000 Rainier Lift Station - Force & Gravity sections Sewer Fund 20,000 80,000 1,300,000 1,400,000 Front Street Pipeline Project Sewer Fund 800,000 800,000 Lincoln Street Sewer rehab - Bryan to Mill Creek Sewer Fund 500,000 500,000 Laurel Sanitary Sewer Project Local District 1,000,000 1,000,000 I-5 Pump Station & Force Main Upgrades Project, Phase 1 Sewer Fund 25,000 25,000 North Santiam Sewer Trunk Line from MCPS to Hazelnut Dr Sewer Fund/Sewer SDC 700,000 200,000 900,000 Vanderbeck Pump Station Upgrades Sewer Fund 200,000 200,000 Lincoln Street Sewer rehab - Settlemier to First St Sewer Fund 50,000 300,000 350,000 Third Street - Harrison to Lincoln - sewer repairs Sewer Fund 30,000 150,000 180,000 Fifth Street - Harrison to Garfield - sewer repairs Sewer Fund 30,000 300,000 330,000 Woodland/Hwy 219 Sewer repair at NE quadrant Sewer Fund 30,000 200,000 230,000 Progress Way Pipeline proejct Sewer Fund 255,000 1,200,000 1,455,000 Cleveland Street (north side of railroad) Sewer Fund 20,000 500,000 520,000 Corby Street Sewer Fund 50,000 50,000 100,000 Tierra Lynn Sewer Fund 20,000 130,000 150,000 Gatch Street Sewer Fund 20,000 700,000 720,000 Park Avenue Sewer Fund 20,000 340,000 360,000 Greenview Drive at Pump Station Sewer Fund 20,000 80,000 100,000 TMDL projects Sewer Fund 20,000 20,000 20,000 60,000 Brown St. Deep Sewer South & East Developer 1,300,000 1,300,000 Total Sewer Construction 2,985,000 12,375,000 3,600,000 1,940,000 370,000 680,000 21,950,000 Public Facilities Projects Library Water Vault General Fund 15,000 Police Department Office Remodel General Fund 46,250 Library - Roof Replacement Sections A-H Urban Renewal 450,000 450,000 Aquatic Center - Roof Replacement Section A 100,000 100,000 Garage Resurface, concrete covered 27,500 27,500 202 Young Street - Roof Replacement Sections A-C 53,500 53,500 Fleet Maintenance Roof Replacement Secion D 17,500 17,500 Public Works Annex Roof Replacement 80,000 80,000 Settlemier Restrooms - Roof Replacement Section B General Fund 5,000 5,000 Park Maintenance office - Roof Replacement 13,000 13,000 Total Facilities 61,250 630,000 116,500 - - - 807,750 Parks Acquire properties for Mill Creek Greenway Park SDC/Grants 200,000 200,000 Restore Wyffels Park Park SDC/Grants 200,000 200,000 Construct Wyffels Park Trail Park SDC/Grants 100,000 150,000 250,000 Burlingham Park Improvement Planning General Fund 10,000 10,000 Burlingham Park Picnic Shelter Rebuild & Other Improvements ARPA/Park SDC/Grants 65,000 85,000 350,000 500,000 Park Comfort and Convenience Features Park SDC/Grants/GF 25,000 25,000 25,000 25,000 25,000 125,000 North Front Street Park Sport Court Park SDCs/Grants 60,000 60,000 Boones Crossing Park Development Park SDC 450,000 50,000 500,000 Centennial Park Dog Park Improvements ARPA/ Park SDC 125,000 125,000 Legion Park Improvement Park SDC 500,000 500,000 Add Park SW Area East of I-5 Park SDC/Grants 1,000,000 1,000,000 Add Destination or Boundless Playground Park SDC/Grants 500,000 500,000 Acquire properties for Mill Creek Greenway Park SDC/Grants 200,000 200,000 Develop Additional Phases of Mill Creek Greenway Park SDC/Grants 800,000 800,000 Centennial Park Baseball Field Lighting and Fencing Park SDC, Grants 300,000 300,000 600,000 Aquatic Center Spray Features and Water Slides General Fund, Bond 250,000 250,000 Community Center Loan/Bond/Grants/Park SDC 1,000,000 12,500,000 13,500,000 Settlemier Park Improvements Park SDC/Grants 750,000 1,250,000 2,000,000 Nelson Park Soccer Field, Paths, Shelter, Sport Court Park SDC/Grants 200,000 300,000 500,000 Add Park to West Area Park SDC/Grants 1,000,000 1,000,000 Acquire Properties for Mill Creek Greenway Park SDC/Grants 200,000 200,000 Develop Additional Phases of Mill Creek Greenway Park SDC/Grants 800,000 800,000 Mill Creek Greenway Trail - Brown Strett-Deer Run Park & Street SDC/Grants 850,000 850,000 1,700,000 Parks & Recreation Master Plan Update Park SDC 60,000 60,000 Total Parks Construction 3,060,000 15,860,000 5,525,000 585,000 525,000 25,000 25,580,000 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 184 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 185 Appendices  Glossary  Budget Policies & Fiscal Strategy  Five-Year Forecast  Wage Scales o Part-Time Wage Scale o AFSCME Wage Scale o Woodburn Police Association o Sergeant Wage Scale o Unrepresented Wage Scale  Chart of Accounts  LB-1 Notice of Public Hearing  Budget Resolution ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 186 Glossary Accrual Basis: The recording of the financial transactions of a government, and other events and circumstances that have cash consequences for the government, in the periods in which those transactions, events and circumstances occur, rather than only in the period in which cash is received or paid by the government. Adopted Budget: Financial plan, approved by the governing body, which forms the basis for appropriations Appropriation: Authorization for spending a specific amount of money for a specific purpose during a fiscal year. It is based on the adopted budget, including supplemental budget, if any. It is presented in a resolution or ordinance adopted by the governing body. Assess Value (AV): The value set on real and personal property as a basis for imposing taxes. Maximum Assessed Value (MAV) is the base on which a property’s property tax is calculated, and by state law MAV cannot increase by more than 3.0 percent each year. Audit: A review of the City’s operations by an independent accounting firm to verify that the City’s financial statements accurately reflect the City’s financial position. Audit Report: A report in a form prescribed by the Secretary of State made by an auditor expressing an opinion about the propriety of a local government’s financial statements, and compliance with requirements, orders and regulations. Basis of Accounting: A term used to refer to when revenues, expenditures, expenses, and transfers – and the related assets and liabilities – are recognized in the accounts and reported in the financial statements. Bond: A written promise to pay a specific sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Budget: A written report showing the local government’s comprehensive financial plan. It must include a balanced statement of actual revenues and expenditures during each of the last two years, or budget periods and estimated revenues and expenditures for the current and upcoming year or budget period [ORS 294.311(4)]. Budget Committee: Fiscal advisory board of a local government, consisting of the governing body plus an equal number of registered voters appointed from within the boundaries of the local government. Budget Message: Written explanation of the budget and the local government’s financial priorities prepared and presented by the executive officer or chairperson of the governing body. Budget Officer: Person appointed by the governing body to assemble budget material and information and to physically prepare the propose budget. Budget Transfers: Amounts moved from one fund to finance activities in another fund shown as expenditures in the originating fund and revenues in the receiving fund. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 187 Capital Improvement (Capital Expenditure): A permanent major addition to the City’s real property assets, including the design, construction, or purchase of land, buildings or facilities or major renovations of the same. Includes installation of new streets, storm drains, water and sewer lines, parks and other public facilities. Capital improvements have a cost of $5,000 or more and are budgeted in the Capital Outlay budget category. Capital Improvement Budget: A financial plan of proposed capital improvement projects and the means of financing them for a given period. The City annually updates the next year’s Capital Improvement Budget and the six-year Capital Improvement Plan. Capital Outlay: A budget category which includes equipment having a unit cost of more than $5,000 and an estimated useful life of more than one year. Capital Projects Fund: A fund used to account for resources, such as bond sale proceeds, to be used for major capital item purchase or construction. Cash Basis: A basis of accounting recognizing transactions only when cash is received or disbursed. Community Development Block Grant (CDBG): Grants administered through the state providing funds for projects that benefit the public at large. Compression: The Oregon Constitution limits the amount of property taxes that can be collected from each property in two categories: education and general. If taxes in either category exceed the limit for that property, the taxes are reduced or “compressed” until the limit is reached. This calculation is based on real market value of the property, not the taxable assessed value. Compression creates uncertainty in property tax revenues. Contingency: Funds set aside but not appropriated or approved for use. The Council can authorize the transfer of Contingency to appropriations during the year. Such transfers are made to fund unanticipated expenditures or new programs, or to absorb unexpected revenue losses. Debt Defeasance: A provision in a contract that voids a bond or loan on a balance sheet when the borrower sets aside cash or bonds sufficient enough to service the debt. Debt Service: Payment of principal and interest on an obligation resulting from the issuance of bonds or notes. Debt Service Fund: A fund established to account for payment of general long-term debt principal and interest. Department: The largest organizational unit of the City. Depreciation: An accounting convention used to charge the expiration in the service life of a fixed asset to the period it benefits. Designated Reserve: Funds specifically set aside for anticipated expenditure requirements in future years, which are uncertain, such as employee salary adjustments that have not yet been determined. Division: An organizational subdivision of a department. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 188 Encumbrance: An obligation chargeable to an appropriation and for which part of the appropriation is reserved. Enterprise Fund: The consumption of goods or services, commonly evidenced by the payment of cash. Fiscal year: A 12-month period of time to which the annual budget applies. Woodburn’s fiscal year is July 1 through June 30. Fixed Assets: Long-lived tangible assets obtained or controlled because of past transactions, events, or circumstances. Fixed assets, also referred to as capital assets, include land, right-of-way, buildings, improvements, infrastructure and equipment costing over $5,000 with an estimated life of one year or more. FTE: Full-time Equivalent, FTE, is a staffing measure that identifies how many full-time staff are represented by a mix of part- and full-time employees. Fund Balance: Net current assets (cash plus receivables less payables) at a specific point in time. The fund balance can also be defined as a measure of funds available typically at the beginning or end of a budget cycle. General Fund: The City’s principal operating fund, which is supported by taxes and fees and can be used for any legal government purpose. General Obligation Bonds: Bonds that are issued to finance a variety of public projects such as streets and improvements and are generally repaid from tax revenue. GFOA: Government Finance Officers Association Government Fund Types: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities – except those accounted for in proprietary funds and fiduciary funds. Grants: A donation or contribution in cash by one governmental unit to another unit, which may be made to support a specified purpose or function, or general purpose. Inter-fund Loans: Loans made by one fund to another and authorized by resolution or ordinance. Internal Service Fund: A fund used to account for the financing of goods and services provided by one department or agency to other departments or agencies. Levy: Amount of ad valorem tax certified by a local government for the support of governmental activities. Local Government: Any city, county, port, school district, community college, public or quasi-public corporation (including a municipal utility or dock commission) operated by a separate board or commission; a municipal corporation or municipality. Local Option Tax: Taxing authority voter-approved by a double majority that is in addition to the taxes generated by the permanent tax rate. Local option taxes can be for general operations, a specific purpose or capital projects. They are limited to five years unless they are for a capital project, then they are limited to the useful life of the project or 10 years, whichever is less. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 189 Major Fund: A fund whose revenues, expenditures/expenses, assets or liabilities are at least 10.0 percent of the total for their fund category (governmental or enterprise) and 5.0 percent of the aggregate of all governmental and enterprise fund in total. Materials & Services: A budget category. Examples include office supplies, minor equipment, motor vehicle expense and professional and contractual services. Maximum Assessed Value (MAV): The maximum taxable value limitation placed on real or personal property by the constitution. It can increase a maximum of 3.0 percent each year. The 3.0 percent limit may be exceeded if there are qualifying improvements made to the property, such as a major addition or new construction. Modified Accrual: Basis of accounting in which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues and recorded when received. All governmental funds are accounted for using the modified accrual basis of accounting. Net Working Capital: The sum of the cash balance, accounts receivable expected to be realized during the ensuing year, inventories, supplies, prepaid expenses less current liabilities and, if encumbrance method of accounting is used, reserve for encumbrances. Non-Departmental: Program costs that do not relate to any one department, but represent costs of a general citywide nature. Objective: The expected result or achievement of a budget activity. Operating Budget: Annual appropriation of funds for ongoing program costs, including employee services, supplies, equipment and debt service. Operating Revenue: Revenue of a fund, excluding Beginning Fund Balance (Fund Balance). Trends in current year resources are evaluated by focusing on Operating Revenue. Ordinance: A formal legislative enactment by the City Council. It has the full force and effect of law which the City boundaries unless it is in conflict with any higher form of law, such as state statute or constitutional provision. Performance Measure: Data collected to determine how the effectiveness or efficiency of a department, program or activity is doing in achieving its objectives. Permanent Rate Limit: The maximum rate of ad valorem property taxes that a local government can impose. Taxes generated from the permanent rate limit can be used for any purpose. No action of the local government or its voters can increase or decrease a permanent rate limit. Personnel Services: A budget category which accounts for salaries, wages, and overtime of employees, as well as all employer-paid fringe benefits such as health and dental insurance, retirement and workers’ compensation insurance. Prior Years’ Tax Levies: Taxes levied for fiscal years preceding the current one. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 190 Program: An activity or group of activities performed for the purposed of providing a service or a support function. Property Taxes: Ad valorem tax certified to the county assessor by a local government. Proposed budget: Financial and operating plan prepared by the Budget Officer and submitted to the public and the budget committee to review. Propriety Fund Type: Sometimes referred to as income determination or commercial-type funds, the classification used to account for a government’s ongoing organizations and activities that are similar to those often found in the private sector (i.e. enterprise and internal service funds). Publication: Public notice given by publication in a newspaper of general circulation within the boundaries of the local government; mailing through the U.S. Postal Service by first class mail to each street address within the boundaries of the local government; and hand delivery to each street address within the boundaries of the local government. Real Market Value (RMV): The amount of cash, which could reasonably be expected by an informed seller from an informed buyer in an arm’s-length transaction as of the assessment date. In most cases, the value used to test the constitutional limits. Reserve Fund: Established to accumulate money from year to year for a specific purpose, such as purchase of new equipment. Resolution: A formal order of a governing body; lower legal status than an ordinance. Resources: Total amount available for appropriation during the fiscal year, including beginning fund balances, revenue and fund transfers. Revenue: An increase in net assets, commonly arising from the receipt of taxes or charges for services. Revenue Bonds: Bonds issued to construct capital facilities, repaid from revenue produced by the operation of those facilities. SDC: A system development charge (SDC) imposed on new development to mitigate the impact of growth on City infrastructure. These fees are used to fund improvements that increase capacity of the City’s utility, park or street systems. Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or major capital projects) that are legally restricted to expenditure for specific purposes. State Revenue Sharing: Fourteen percent of state liquor receipts allocated to cities on a formula basis as outlined by state statute and distributed on a quarterly basis. Supplemental Budget: A financial plan prepared to meet unexpected needs or to spend revenues not anticipated with the regular budget was adopted. It cannot be used to authorize a tax. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 191 Tax on Property: Any tax, fee, charge or assessment imposed by any government unit upon property or upon a property owner as a direct consequence of ownership of that property. Tax Rate: The amount of tax stated in terms of a unit of tax for each $1,000 of assessed value of taxable property. Tax Roll: The official listing showing the amount of taxes imposed against each taxable property. Tax Year: The fiscal year from July 1 through June 30. Transient Occupancy Tax (Hotel/Motel Tax): Tax charged to any transient, who exercises occupancy for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days, in the amount of nine percent of the rent charged by the operator (hotel/motel proprietor). This tax goes into the General Fund. Some of the proceeds are used for ToT Grants for tourism. Trust Fund: A fund used to account for fiscal activities of assets held in trust by a local government. Unappropriated Fund Balance: Amount set aside in the budget to be used as a cash carryover to the next year’s budget. It provides the local government with cash until tax money is received from the county treasurer in November. This amount cannot be transferred by resolution or used through a supplemental budget, unless necessitated by a qualifying emergency. WWTP: Wastewater Treatment Plant. City owned facility to treat wastewater. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 192 City of Woodburn FY 2023/24 Financial Plan Budget Policies, Fiscal Strategy, & Five Year Forecast FY 2023/2024 Budget Goal. Woodburn’s challenge will be associated with development-related service demands, maintaining a sound financial position in the face of changing community dynamics, and closing projected revenue over expense General Fund shortfalls while working to fully rebuild popular parks and recreational programming, which is still recovering from the pandemic. It should also be noted that in the prior year American Rescue Plan ACT (ARPA) funding has been mostly expended, meaning that the City’s social service programing and project support will be likely ending within the next 18 months. As residential and industrial development continues at an aggressive rate, additional property tax revenue will lag behind the demands for service. Consequently, the financial challenge for the City will be maintaining current levels of service while accommodating demand without jeopardizing the City’s cash reserves and contingencies. These factors will result in a 2023/24 “hold the line budget.” 1. Working in the framework of the City Council’s FY 2023/24 Financial Plan and Oregon Budget Law, the City Administrator will present a balanced FY 2023/24 Budget, working to close projected General Fund revenue shortfalls over time while protecting cash balances to the greatest extent possible. It is acknowledged that future revenues and service costs are difficult to predict in the face of unprecedented growth. 2. When possible, the City will seek to build cash reserves with the understanding that growth in future service levels may lag behind actual revenue forecast. 3. ARPA “roll-up” savings will be redistributed or reallocated as authorized by the City Council for programs and services consistent with federal rules. The City Council’s ARPA plan, including any new or reallocated resources, will be reflected in the Proposed Budget. 4. In addition, it is also the goal of the City to prioritize existing resources on and services such as public safety funding, economic aid, planning, parks and recreation programming, including aquatics and library services, and maintaining current service levels as resources allow. 5. As a top economic goal, Woodburn is at the front end of a Urban Growth Boundary Adjustment to incorporate the Southwest Industrial Reserve Area and is reflected as such in the Proposed Budget. 6. In FY 2023/24, it will be the goal of the City Council to procure professional services needed to complete a 5 year Financial Strategic Plan that forecasts new growth-based resources for all funds, new expenses associated with increased service levels and making recommendation on how resources are allocated within the time period in the most prudent manner. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 193 BUDGET POLICY • SECTION 1. ANNUAL REVIEW & POLICY A. Fiscal Responsibility. The policy of the City of Woodburn is to return the highest level (or sustain the current levels) of service with the least amount of taxpayer investment and to plan accordingly. B. Balanced Budget. The City’s budget shall be balanced. For each fund, ongoing costs are not to exceed ongoing revenues plus available fund balances used in accordance with reserve policies. The budget resolution will be adopted by the fund at a summary level. C. Budget Process. The annual budget process is intended to weigh all competing requests for City resources within expected fiscal constraints. Levels of service will increase or decrease based on the availability of resources. Requests for new programs made outside the annual budget process will be discouraged. New initiatives will be funded by reallocating existing City resources to services with the highest priorities. D. Fiscal Recommendations. Consistent with the administrative responsibilities outlined in the Charter, the City Administrator will make fiscal recommendations to the City Council on all measures necessary to sustain current levels of service and avoid reductions in City programs, including the consideration by the City Council of new revenue sources if this is determined to be in the best interest of the community. E. Budget Policy Updates. The City Council will review and adopt the Fiscal Year Budget Policies on an as-needed basis as determined by the City Administrator or as circumstances require. F. Annual Five-Year Forecast. The City Council will review and approve the Five-Year Forecast as needed. The forecast is an estimate of future revenues and expenses intended to serve as an estimate and a guideline for making sound financial decisions in the current fiscal year and budget preparation. The Five-Year Forecast and the Budget Policies together will constitute the City’s annual Financial Plan. G. Policy Direction. Consistent with the role outlined in the Woodburn City Charter, the City Council is responsible for providing policy direction to determine the City’s overall financial health. In response to the fiscal recommendations made by the City Administrator, the City Council shall consider all measures necessary to sustain current levels of service. In addition, the City may avoid reductions in City programs by considering new revenue sources if this is determined to be in the best interest of the community. H. Budget. Under the Woodburn City Charter, the City Administrator serves as Woodburn’s Budget Officer. The Finance Director assists the City Administrator with the preparation and presentation of the annual budget, budget administration, and the day-to-day finance operations. The Budget Officer is responsible for the administration of the annual budget and may approve or disapprove the expenditures contained in the adopted budget if deemed in the best financial interest of the City. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 194 I. Budget Administration. As authorized by the City Charter, the City Administrator is responsible for taking actions necessary to keep expenditures within anticipated revenues, including initiating layoffs, reorganizations, downsizing, program reductions, and adjustments to service levels. The City Administrator will keep the City Council informed as to any steps taken to reduce expenditures, and whenever possible, the Council will review the decisions and consider options during a mid-year budget review. • SECTION 2. DISCRETIONARY & DEDICATED RESOURCES A. Recognizing Financial Limits. Woodburn will make a distinction between two different types of services; 1) those funded primarily from City discretionary resources, and 2) those funded primarily from dedicated resources. B. Discretionary Resources. The General Fund collects resources to provide discretionary programs and services as recommended by the Budget Officer and approved as part of the City’s cycle. The City will continue to fund these programs primarily from General Fund discretionary resources. These include police, park and recreation, economic development, land use, financial services, and other programs. C. Dedicated Resources. Dedicated resources are normally subject to restrictions via state and federal law, grant agreements and contracts, City policy, and ordinances. City services funded primarily through dedicated funds include such items as speed and safety belt enforcement, grant- funded transportation, utility services, etc. • SECTION 3. GENERAL FUND BUDGET (DISCRETIONARY) A. Annual Budget Goal. The goal shall be to prepare a budget that maintains existing high priority programs supported by the General Fund while at the same time seek savings and alternative revenue sources wherever possible. Funding for lower priority programs will be reduced or eliminated to ensure that expenditures remain in balance with resources. B. General Fund Emphasis. The highest priority shall be to conserve General Fund discretionary resources to fund high priority programs as defined by the City Council and City Administrator. C. Maximize City Council’s Discretion. Wherever legally possible, revenues are to be treated as discretionary resources, rather than as dedicated to a particular program or service. The goal is to give the City Council flexibility in allocating resources to local priorities. D. New Revenues. In order to sustain current levels of service, avoid reductions in public safety programs, or increase services needed to meet community demands, the City Council may consider new discretionary revenues if it is determined to be in the best interest of the community. E. Use of Dedicated Funding Sources. Whenever legally possible, funding responsibility for existing programs or activities should be transferred to appropriate dedicated funding sources, freeing up scarce discretionary resources to fund City Council priorities. F. Cost Efficiency. Staff will prepare fiscally conservative budgets and will seek savings wherever a balance between cost efficiency and the quality of public service can be achieved. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 195 G. Materials & Services. Departments are to prepare “base budgets” with a goal of holding General Fund or other discretionary resources for materials and services expenditures to no more than prior year budget levels. H. No General Fund Street Maintenance Support. No discretionary General Fund revenues will be used to support street maintenance activities. General Fund street lighting transfers are exempted from this policy. I. Revenue Estimates. Departments should budget for revenues based on the best information available during the annual process. If additional information becomes available during the budget process, it should be provided to the Finance Director’s Office. Accuracy in revenue/expenditure estimates is critical. Subsequent annual estimates should also take into consideration the actual receipts from the previous year. J. Pursuit of New Departmental Revenues. Departments shall pursue revenue sources to the fullest extent possible for all services as well as total cost identification (including indirect costs) for fee- setting purposes, grants, or other funding opportunities. Any new revenue sources should be used to offset the cost of existing staff and programs, rather than funding new staff or programs. Fee schedules will be reviewed annually to ensure costs are recovered. Fee schedules will be updated as part of the annual budget process. K. Expenditure Reductions. Reductions in revenues may require expenditure reductions from the “base budget” level. If reductions are required, the City Administrator will be guided by the City Council’s adopted Resource Reduction Strategy (See Section 19). L. New Discretionary Programs. New discretionary programs, deemed a high priority activity, may be included in the Proposed Budget with the prior approval of the City Administrator. If programs are added/expanded, an evaluation will be made on the impact to supporting services (e.g. information, finance, facilities, human resource, budget, etc.). Any increases in overhead services attributed to additional programs shall be included in the analysis of the total cost of new programs. Should outside funding for a program expire, the program may be terminated by the City Administrator or the City Council. M. Full Cost Recovery. City staff shall make every effort to assign costs where they occur through the use of interdepartmental/interfund charges and indirect cost percentage assignments. The intent is to clearly define the actual cost of each direct service the City provides internally or externally. The first priority is the recovery of overhead costs from all funds and grant programs. N. Annual Budget Savings. To the extent General Fund supported departments experience savings during the year (due to position vacancies, etc.) that money shall be designated first to meeting the established contingency and reserve levels. Should the contingency and reserve levels be met, any remaining savings may be allocated towards the PERS Reserve and/or one time projects as determined by the City Administrator. • SECTION 4. NON-GENERAL FUND / UTILITY BUDGETS (DEDICATED) ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 196 A. Bottom-Line Emphasis. For activities or programs funded primarily from non-General Fund sources, departments are to prepare “base budgets” with a goal of holding any General Fund contribution to no more than the amount provided in the current fiscal year, subject to the availability of funds. Whenever possible, reductions in General Fund contributions should be achieved. B. No Backfilling. General Fund discretionary dollars will not be used to backfill any loss in water and/or sewer City utility revenue, state-shared or federal revenues, grants, or dedicated funding programs (for further information, see the Resource Reduction Strategy). C. Revenue Estimates. Departments should budget for revenues based on the best information available at the time the budgets are prepared. If additional information becomes available during the budget process, it shall be provided to the Finance Department. New revenues should be estimated based on available information for the first year. Subsequent annual estimates should also take into consideration actual receipts from the previous year. D. Overhead Cost Allocation Charges. All non-General Fund departments should budget the amount allocated to that department. E. Cost Efficiency. As with the General Fund, staff responsible for non-General Fund budgets will prepare fiscally conservative budgets, and will seek savings wherever a balance between cost efficiency and the quality of public service can be achieved. F. Utility Revenue Allocations. It is the policy of the City of Woodburn that revenue generated by City-owned utilities will first be used to meet operational expenses, and subsequently fund capital projects in a manner consistent with Woodburn’s Capital improvement plans and operating requirements. G. Utility Rates. The City will maintain utility rates at a level that ensures that all debt service, operating, and capital costs, are adequately recovered and debt covenant requirements are met. Capital costs identified in the approved capital improvement plan will be used as the basis for forming the capital costs recovery portion of utility rates. H. System Development Charges. As permissible under state law, the City will pursue the recovery of infrastructure-related development costs relating to water, sewer, street, storm, and parks. These costs will be delineated via a defensible methodology, which will be revised from time to time to ensure accuracy. • SECTION 5. FUND RESERVES & CONTINGENCIES A. PERS Side Account Savings. In 2019, the City Council goal of establishing a PERS side account was achieved with a City contribution of $2,823,043, which received a PERS match. The City will continue to add resources to the City’s PERS Fund as resources allow, but will direct any PERS savings to help maintain current service levels. It is the overall goal of the City to continue to increase the balance in the City’s PERS Reserve Fund in order to make future Side Account contributions. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 197 B. General Fund Contingency. Consistent with Government Finance Officers Association (GFOA) best practices, at least 20 percent of the General Fund’s operating appropriation shall be placed into the operating contingency to meet cash flow needs, with a long-term goal of increasing the reserve to 25 percent as year-end savings occur. In addition, it is the goal of the City to preserve the contingency balance to the greatest extent possible. No new General Fund program or service will be created that diminishes the General Fund Contingency below established minimum levels. C. Contingency Replenishment. If contingency funds are expended, an effort will be made to reduce expenses to retain a minimum of 20 percent General Fund contingency. D. Shortfall Management Reserve (SMR). The SMR is intended to subsidize future shortfalls estimated in the Five-Year Forecast. If SMR funds are expended, an effort will be made to replenish funds as savings are identified in the annual budget process. E. Water & Sewer Fund Contingencies. The Water and Sewer Funds will maintain annual contingencies of not less than F. Equipment Replacement. This fund is for the replacement of vehicles and equipment. The goal is for City departments to transfer one-tenth the value of its fixed asset inventory every year as budget allows to ensure future replacement funding is available. Replacement fund transfers may be limited or delayed in order to preserve operational budgets. • SECTION 6. GRANT APPLICATIONS (ALL FUNDS) A. Approval to Pursue. The City Administrator’s approval is necessary before any employee pursues lobbying efforts on matters having budget implications, and before grant applications are submitted to the granting agency. Department Heads should advise the City Administrator before official positions are taken on matters that might have budget implications. B. General Fund Matching Funds. Upon approval by the City Administrator, matching fund requirements will be presented to the City Council for final approval. • SECTION 7. NEW POSITIONS, PROGRAMS, AND OVERTIME (ALL FUNDS) A. Base Budget & New Positions. Departments are to prepare “base budgets” with no new regular positions unless specifically authorized by the City Administrator in advance of budget preparations. Reorganizations of departments or programs resulting in changes in staffing or positions may be considered if the change is cost-neutral or cost savings from the current costs. No position compensation or increase will be provided beyond the amounts budgeted for the position without prior approval from the City Administrator. B. Considerations of New Positions/Programs. Unless otherwise authorized by the City Administrator, consideration of new programs and positions will occur only if the cost of the position or program is offset by non-General Fund sources legally tied to the new position or if the cost of the position is offset by new external revenues, reductions within existing funds and/or the position is required to generate those revenues. Cost estimates for new positions will include office facility space, equipment, rent, utilities, supplies, related increases in overhead services, etc. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 198 Additional personnel or programs shall be requested only after service needs have been thoroughly documented or after it is substantiated that the new employees will result in increased revenue or enhanced operating efficiencies. C. Annual Overtime Budgets. Departments will anticipate their annual overtime costs to be included in the proposed budget. Once the budget is adopted, overtime costs are to be managed within adopted levels. No overtime costs can exceed budgeted levels without first obtaining the authorization of the City Administrator. • SECTION 8. MID-YEAR BUDGET REDUCTIONS A. Revised Revenue or Expense Estimates. If additional information concerning revenue reductions or significant expense increases becomes available after the start of the fiscal year, it may be necessary to make budget adjustments. These adjustments will be made in accordance with the City Council’s adopted Resource Reduction Strategy. • SECTION 9. MID-YEAR REQUESTS, CONTINGENCY (ALL FUNDS) A. Non-Emergency Requests. In those cases where a department is required to absorb an unanticipated cost beyond its control of a non-emergency nature, departmental resources must first be exhausted prior to a transfer from General Fund contingencies. Upon conducting a final financial review of departmental budgets towards the end of the year, a transfer from contingency will be presented to the City Council through a budget resolution or supplemental budget. B. Emergency Requests. Emergency requests during the fiscal year will be submitted to the City Administrator for recommendation and forwarded to the City Council for consideration. • SECTION 10. COMPENSATION & BENEFITS (ALL FUNDS) A. Wage Policy. Historically, the biggest factors forcing budget growth are increases in employee compensation and increased benefit costs. The City will have a compensation and benefits program that: 1) reflects the value of work performed by our employees, 2) compares favorably with the compensation and benefits paid for similar work in both the private and public sectors, and considers the community’s ability to pay. Both our employees and the public must understand the mutual respect that such a policy warrants. B. Health Care & PERS Costs. Continue the City’s policy on wage increases which evaluate the cost of health insurance and PERS contributions as part of the total compensation package. It is the goal of the City to reduce annual escalations of health insurance, and other benefit costs by getting the employees to bear an equitable portion of the annual premium increases and/or selecting lower cost-benefit programs. C. Cost of Living Adjustments (COLA). The City Administrator will make a recommendation either to include, or not include, a COLA for non-represented employees in the Proposed Budget. COLAs included in the Proposed Budget are considered and approved by the Budget Committee and City Council as part of the budget process. COLAs or other compensation provided for in collective bargaining agreements will be provided for in the annual Proposed Budget. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 199 D. Step Adjustments. Budgeted personnel services expenditures will include an amount to account for annual step adjustments for all employees who are not currently at the top of their range. Annual employee step adjustments will not exceed 5% without the expressed permission of the City Administrator. • SECTION 11. BUDGET CONTROLS A. Legal Compliance. The City Administrator and Finance Director will continue to review and control departmental budgets at the appropriation level. B. Personnel Services & Benefits. With the exception of overtime pay and temporary help accounts, which shall be developed by Department Heads with the advice of the Finance Director and the approval of the City Administrator, personnel services and benefits cost calculations will be provided by the City Administrator and the Finance Director and will be used as provided. The City Administrator and the Finance Director will also provide estimates for insurance and internal service expenses. These amounts will not be altered by Department Heads. C. Wages & Benefit Control. Positions not entitled to receive benefits will be managed in a manner that keeps them below mandatory benefit thresholds (such as PERS, health insurance, etc.). Positions will only be eligible for benefits if approved by the City Administrator and/or designated in Job Descriptions. All benefit costs must be anticipated and included in the annual Budget. D. One-Time Revenues. One-time revenues will be used only for one-time expenses. • SECTION 12. UNAPPROPRIATED ENDING FUND BALANCES (ALL FUNDS) A. Limit Unappropriated Ending Fund Balances. To provide the most budget flexibility during the year, the City will limit the use of unappropriated ending fund balances to circumstances where they are required by law. Rather than use unappropriated fund balances, the goal should be to place any monies not needed for current expenditures in the relevant funds’ operating contingencies or a City Council approved reserve. • SECTION 13. CAPITAL IMPROVEMENT GUIDELINES A. Capital Improvement Program. A 6-year Capital Improvement Program will be adopted as part of the annual budget process. It will include all projects anticipated to be initiated and/or delivered in the 6-year planning period. The Capital Improvement Program will be consistent with the City’s adopted Capital Improvement Master Plans. Funding availability will determine the rate at which Capital Improvement Program projects are initiated or completed. B. Exceptions. The City will fund dedicated programs and services with dedicated funding sources. Exceptions may be made, on a case-by-case basis, by the Budget Committee, City Council, or by the City Administrator if appropriate. One criterion will be whether the City would incur more costs elsewhere as a result of the reduction. C. Capital Planning Consideration. Recognizing that it does not necessarily make sense to fund current operations at the expense of long-term capital or planning programs, every effort will be made to continue capital and planning programs geared to the City’s long-term needs. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 200 • SECTION 14. DEBT ISSUANCE (ALL FUNDS) A. Debt Issuance. The City will issue debt in accordance with the adopted Master Debt Resolutions for Sewer and Water. General Obligation debt will only be issued in compliance with state statutes. Debt will only be issued (for all fund types) when a dedicated resource is available to meet the required debt service and reserve. No debt will be issued without the approval of the City Administrator and authorization of the City Council. B. Interfund Transfers. Interfund transfers are allowed if the City Council determines the transfer to be in the best interest of the City. All interfund transfers will be managed consistent with state budget law. C. Debt Compliance. On an annual basis the Finance Director and shall ensure that annual reporting requirements have been met and will review the condition of the corresponding debt funds to ensure compliance with existing financing agreements. • SECTION 15. DEBT REFINANCING/REFUNDING A. Debt Refinancing/Refunding. From time to time, the City Council and/or the City Administrator may direct the Finance Director to determine the feasibility of refinancing/refunding existing debt. Refinancing may include restructuring to meet unanticipated revenue expectations, achieve cost savings, mitigate irregular debt service payments, release reserve funds, or remove unduly restrictive bond covenants. B. Responsibility. The Finance Director, with the assistance of consultants as needed, shall have the sole responsibility for conducting the analysis of outstanding bond debt for refinancing/refunding opportunities that may be presented by underwriting and/or financial advisory firms and making a recommendation to the City Administrator. C. Term of Refinancing/Refunding Issues. The City may refund bonds within the term of the originally issued debt. However, the City may consider maturity extension, when necessary to achieve a desired outcome, provided that such extension is legally permissible. The City may also consider shortening the term of the originally issued debt to realize greater savings. The remaining useful life of the financed facility and the concept of inter-generational equity should guide this decision. D. Analysis and Report. The City will evaluate each refinancing/refunding candidate on a case-by- case basis. When analyzing possible refinancing/refunding opportunities: the City establishes a guideline net present value savings threshold goal of three percent of the refinanced/refunded bond principal amount. The net present value savings will be net of all related issuance costs. In addition, the Finance Director will make a full report on the potential saving generated and any financial risk associated with refinancing/refunding the debt. • SECTION 16. INVESTMENTS ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 201 A. Administration. The City of Woodburn’s Investment Policy is attached as Exhibit A. • SECTION 17. ANNUAL FINANCIAL AUDITS A. Annual Audit Required. The Oregon Municipal Audit Law (ORS 297.405 – 297.555) requires a financial audit and examination be made of the accounts and financial affairs of the City at least once a year. Consistent with State law, the City of Woodburn will conduct an annual independent audit of the preceding fiscal year. B. Audit Standards. Woodburn’s annual financial audits will be conducted in accordance with auditing standards generally accepted in the United States. Those standards require that an independent auditor plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. The audit will examine, on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. The audit will also assess accounting principles used and significant estimates made by management, as well as evaluating the overall basic financial statement presentation. The audit will contain an assessment of the City’s internal financial controls and procedures to make any necessary recommendations for improvement. C. Finance Director and City Administrator Oversight. It will be the responsibility of the Finance Director and the City Administrator to oversee the annual audit process. D. Preparation of Financial Statements. When feasible, City staff will prepare and provide annual financial statements to the auditor’s satisfaction. If staffing levels or other barriers exist to internal preparations of financial statements, the City Administrator may authorize the auditor’s preparation of financial statements for the purposes of completing the annual audit on time. E. Audit Deadlines & Extensions. Per Section 17 the annual audit will be provided to the City Council no later than December 31. Consistent with State law, the annual audit will also be filed with the Oregon Secretary of State’s Audit Division no later than December 31. Any and all requests for audit filing or presentation extensions must be approved by both the City Administrator and the auditor. In the event that an audit filing extension is requested and/or granted, the City Administrator will inform the City Council of the reason for the extension request and an estimated time line for completing, presenting, and filing the audit. F. Audit Presentation to Council. The annual audit findings will be presented to the Woodburn City Council during a regularly scheduled City Council meeting by a representative of the audit firm. All audits presented to the City Council must be complete and signed by a representative of the audit firm. G. Budget Committee Review. A copy of the annual financial report will be provided to the Woodburn Budget Committee for their review. • SECTION 18. PROGRAMS A. Discretionary Programs. To the extent discretionary resources are available, high priority services areas will be slated for growth. Lower priority service areas will receive constant or ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 202 decreasing discretionary support. Based on the direction of the City Council, discretionary programs are identified, and prioritized, as follows:  Police Patrol & Public Safety  Police Support Services  Financial Services  Legal Services  Land Use Planning  Economic Development  Code Enforcement  General Administration  Library  Aquatic Center  Recreation Programming  Parks and Park/Tree Maintenance  Other General Fund Supported Non-Essential Program & Services  Computer/Network transfers (new and replacements of equipment and servers)  Discretionary Transfers (i.e. Transit, Streets, RSVP, etc.)  Community Services (i.e. flower baskets, TOT Grants – where permissible, etc.)  Intergovernmental Agreements that provide no direct offsetting revenues • SECTION 19. RESOURCE REDUCTION STRATEGY (ALL FUNDS) A. Goal & Reduction Approach. When faced with a potential reduction in resources, the City’s goal is to continue to provide services in a professional, effective and efficient manner. Consequently, to the extent possible, across-the-board reductions in expenditures will be avoided. B. Case-by-Case Consideration. Reductions will be made on a case-by-case basis, focusing on each individual program or service. If possible, the reduction will be made proportional to the programs and services identified by the City Council. C. Moderation When Possible. If, as a result of a loss of a significant amount of discretionary resources, expenditure reductions become necessary they will be made on a moderate case-by-case basis to discretionary supported programs and services. D. Discretionary Contributions. If further reductions are required, any discretionary funding that supplements or supports services mostly supported with dedicated resources will be reduced or eliminated. This may apply to programs or activities expanded or started with discretionary resources within the last few years. Exceptions may be made on a case-by-case basis by the City Council. E. Furlough Days. If personnel budget/salary savings are required, the City may consider a reduced workweek or furlough days prior to laying off staff. F. Consideration List. Programs funded by discretionary resources will be reduced or eliminated as needed. Legal restrictions or the City’s ability to maintain minimal service levels will be considered. The City Administrator can determine the appropriate level of consideration at his/her sole discretion when making mid-year reductions or comprising the annual budget proposal. Based ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 203 on the direction of the City Council, the order of City service areas to be considered for reductions are:  Intergovernmental Agreements that provide no direct offsetting revenues  Community Services (i.e. flower baskets, TOT Grants – where permissible, etc.)  Discretionary Transfers (i.e. Transit, Streets, RSVP, etc.)  Computer/Network transfers (addition or replacement of computers and servers)  Other General Fund Supported Non-Essential Program & Services  Parks and Park/Tree Maintenance  Recreation Programming  Aquatic Center  Library  General Administration  Code Enforcement  Economic Development  Land Use Planning  Legal Services  Financial Services  Police Support Services  Police Patrol & Public Safety G. Indirect Costs. The City’s overhead programs will not be prioritized but will be sized to the need and size of the overall organization. Generally, wherever possible, the City’s goal is to make fee- supported programs self-sufficient. This includes recovering those programs’ appropriate share of the City’s overhead costs. If reductions occur, then indirect costs will be sized to the needs and size of the rest of the organization. The Transit Fund indirect costs will be per the federally allowed de minimis overhead rate of 10 percent. H. Dedicated Funding for Programs. Where legally possible, the City will consider using dedicated resources to fund high priority programs related to the purpose for which the dedicated funds are received. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 204 5-Year Forecast Woodburn City Council adopted the Five-Year Forecast on January 23, 2023. It is included here to add a long- term perspective to budget information. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 205 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 206 Introduction City of Woodburn Background The City of Woodburn is a municipal corporation, which operates under a Council-Manager form of government. Policymaking and legislative authority are vested in the City Council, which consists of an elected Mayor (two-year term position) and six councilors (four-year term positions). The City Administrator is responsible for carrying out Council ordinances and policies, managing the daily operations, and appointing department heads. The City provides a full range of services, including but not limited to: police, water, wastewater, public works, library, parks, recreation, aquatics, municipal court, community planning and building inspections, and economic development. Woodburn, incorporated in 1889, is located in the Willamette Valley halfway between the larger urban areas of Portland and Salem. The City of Woodburn, with a population of 26,4682, is Oregon’s 24th most populated city, and third most populated city in Marion County. The population of the region within a 30-mile drive of Woodburn is 2.1 million, according to the American Community Survey. The US Census data shows Woodburn per capita income was $23,217 (compared to $37,816 for the state), and the median income for a household was $56,000, or 25 percent less than the state median household income of $70,0843. Historically, the Woodburn economy centered around agricultural and forest products, with the City serving as the manufacturing and services hub for these two sectors. As nearby urban populations have grown, Woodburn has attracted a variety of new businesses ranging from advanced manufacturing, distribution and warehousing, agricultural and food processing, wood products manufacturing, regional retail and a wide range of service-providing businesses. Amazon is in the process of building a 3.8 million 2 Portland State University, Population Estimates and Reports, Certified Population Estimates, July 1, 2022 3 US Census Bureau Quick Facts, Woodburn, OR (figures shown in 2019 dollars) ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 207 square foot fulfillment center in Woodburn that is the largest current construction project in the state. It is targeted to be complete in the spring/summer of 2024. Woodburn is an attractive community with new single and multi-family housing subdivisions already in the development queue. Metro area transportation issues and affordable housing shortages are creating population shifts into Woodburn. Marion County’s adopted population projections indicate Woodburn will grow to 37,216 by 2030. Purpose of the Forecast The intent of this forecast is to project the financial position of primary operating funds, based on current service levels and conservative assumptions. The forecast sets the stage for the annual budget process, aiding both the City Administrator and City Council in establishing policies and priorities to allocate resources appropriately. Forecasting is one of the most powerful tools the City has available to help make informed financial decisions that will ensure the City’s future vitality and economic stability. Forecast Methodology Economic forecasting is not an exact science; rather, it is dependent upon the best professional judgment of the forecaster. The City of Woodburn’s approach to forecasting is to apply a conservative philosophy that neither overstates revenues nor understates expenditures. To enhance the accuracy of projections, the City identifies factors that contribute to the changes in revenues and expenditures, such as development, inflation, interest rates and known future events that will affect operations. Forecasting of operating costs embraces the concept of status quo. This concept assumes that the current level of service will continue for the next five years with cost changes based on inflationary increases. This provides a baseline economic estimate from which reductions or increases in service levels can be determined. To the extent certain reductions or additions are anticipated, they are noted within the fund section of this report. Exceptions to the status quo assumptions are noted at the beginning of each fund. Capital improvement projects are prioritized according to master plans for Water, Sewer, Transportation, Storm Water, and Parks, but are scheduled based on available resources. To the extent possible, operations are funded first and remaining resources are allocated to fund capital improvement projects. This frequently means that improvements are delayed until the needed funding has been set aside. Improvements too expensive to be paid from net resources are assumed to be funded via bonded debt, although in practice, this is a rare occurrence. For these reasons, capital construction funds, and the related special revenue funds, are not included in this forecast. Utilizing general ledger reports, audited financial statements, water and sewer master plans/rate studies, and published City budgets, each of the funds listed below were examined to identify patterns in revenues, expenditures and cash balances that may indicate financial instability or threats to the sustainability of current operations. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 208 We look forward to feedback from the City Council and other interested parties on identified issues. Because the fund section provides detailed information, the executive summary will focus on the most significant issues facing the City. Executive Summary The forecast is based on the combined effort of City staff and predicts that most operating funds will have sufficient resources to meet expenses over the five-year period. A few of the fund graphs depict a declining undesignated balance of resources. While this may seem alarming, it is just an indicator. In reality, the City would not submit a proposed budget where costs exceed all available resources. The forecast allows the City to identify where problems might occur and provides the adequate time to take corrective action before the situation becomes a crisis. The goal in assembling this report is to reveal trends, highlight financial issues and provide suggestions and options. Economic and Demographic Assumptions Oregon and the City of Woodburn’s economic condition will be heavily influenced by population growth. Woodburn’s economy determines the ability to retain the local workforce as well as attract new job seekers. These factors will weigh heavily upon the City’s ability to continue to provide a high-level service to the public. Issues in the Coming Year • Continued focus on stabilizing finances across all funds in light of rising wages, increased retirement costs and medical insurance costs, and the need to grow the work force to sustain a growing community • The Urban Growth Boundary (UGB) expansion has permitted opportunities for future development, which will increase future demands on safety/security, water, sewers, streets, building activities, and recreational opportunities. Supplying the demand is expected from an estimated 3,000 housing units (a mixture of both single-family and multi-family) over the next five years. Employment needs will be met by the development of the newly annexed industrial areas (expected to provide an estimated 1 million additional square feet during this time.) • Expansion of the Economic Development program Citywide Issues Beyond One Year Public Employees Retirement System (PERS): The City participates in the Oregon PERS State and Local Government Rate Pool employee pension program. The City’s liability in PERS was $9,545,4864 as of June 4 The $9,545,486 is the City of Woodburn’s net proportionate share of the Unfunded Actuarial Liability as of June 30, 2022. Oregon PERS’ independently audited financial statement can be found at http://www.oregon.gov/pers ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 209 30, 2022. This liability will be paid through a combination of interest earnings and rate increases. Annual interest earnings that meet or exceed 6.9 percent will reduce the liability and subsequent biennial PERS rates, while earnings below 6.9 percent will increase the liability and also increase subsequent biennial PERS rates. Currently, the unfunded liability of $9.55 million has been amortized for repayment through 2036-37. Therefore, each biennium includes an increase due to normal cost increases for the current employees, plus an amortization payment for the unfunded liability. Rate relief is projected to begin in the 2037-38 biennium. In May 2017, Gov. Kate Brown appointed a PERS task force to identify potential funding sources to address the statewide $5 billion PERS liability. The findings resulted in the approval of Senate Bill (SB) 1566 establishing an Employer Incentive Fund (EIF), which provides up to 25.0 percent matching funds for qualifying employers who make an additional one-time lump sum payment to pay down their PERS unfunded actuarial liabilities (UAL). The PERS board is developing the program, inclusive of procedures to request matching funds, and develop a strategy to reduce the unfunded liability. The city participated in a PERS side account and in December 2019 paid PERS $2,823,043. With the state contribution, the total Side Account is $3,527,735. This reduced each of the City’s PERS contribution rates by 2.85 percent. Health Insurance Though the City implemented a high-deductible medical plan and attempted to control health insurance costs, the growth rates on some policies have continued to increase. Due to the uncertainty in health care premiums and an increase in the City’s portion of employee health care costs negotiated in new bargaining agreements, the forecast’s first year includes a 7 percent growth assumption and an average 5 percent growth assumption in each year that follows. Fund Summaries: General Fund Service demands in Police and Community Services Library, Aquatic Center, Recreation, and Parks) will increase as Woodburn’s populations grows. Meeting the service demands will require new/additional revenue or cuts to existing programs. Property tax revenue will assist in meeting the community needs, and the 3.0 percent annual growth allowed by law has been included in each of the forecast years. Anticipated property development will be included in the tax forecast as they are added on the county assessor tax rolls. Higher inflation in the near-term was taken into account in the salary and benefits categories to match the CPI increases in these areas and was also factored into materials and service cost assumptions, with a 6.5 percent increase in the first year and smaller increases in the four years that follow. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 210 Water The operational fund has been strengthened following a declining fund balance caused by rising costs and no corresponding rate increases since 2006. A rate study was presented in spring of 2018, which resulted in City Council approving ten years of rate increases beginning July 2018: 10 percent increases in 2018-19 and 2019-20, followed by annual increases of 4 percent each July in the remaining years 3- 10. Fund balance reductions are forecast over the next few years as capital projects are completed ahead of growth needs. Fund balance should improve as new development is completed. To align the two and maintain a positive balance, the City will prioritize capital improvement projects and may defer less critical projects and/or leverage bond proceeds to spread the cost over multiple years. Transit The Transit Fund has struggled to meet its operational needs in past years, but in most years is able to maintain a fund balance due to an annual subsidy from the General Fund and formula funds from the Oregon Department of Transportation (ODOT). In FY 2020-21, the annual GF subsidy was increased to $150,000. Transit aggressively seeks State and Federal grants to fund operations, update the vehicle fleet, and maintain and/or increase current levels of service. Revenue from the statewide transit tax of 0.1 percent, implemented in July 2018 and charged to all Oregon employees through payroll, helps increase annual revenues. Wastewater The Sewer Fund reflects the utility rate revenue and operational costs. Major expansion at the Wastewater Treatment Plant (WWTP) originally planned in 2011-12 has been on hold awaiting a decision from DEQ regarding the water quality limits for temperature. With that lawsuit finally resolved, work is now underway on the project to update the Wastewater Facilities Plan and Rate Study, which will inform necessary facilities upgrades and the financial resources required to complete them. Streets The City has allowed the fund balance to grow in preparation for priority capital projects. Currently, the West Hayes Street improvement is the top capital improvement project. HB 2017 Keep Oregon Moving was implemented in 2018 and includes a 4-cent gas tax increase. An implementation dashboard has been set up for HB2017 on the ODOT website. The current Keep Oregon Moving report of revenue and expenditures is available on ODOT’s website. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 211 General Fund Variances from Status Quo Assumptions • An inflation rate of 6.5% for FY 2023-24 Key Assumptions • Property tax revenue increase of 4.5 percent in FY 2023-24, 25 percent in FY 2024-25, and 3 percent FY 2025- 26 through FY 2027-28 • PERS rate is 22 percent as of July 1, 2023, and will increase to 24 percent two years later in FY 2025-26 • General Fund Right-of-Way charge on Water and Sewer of 5 percent continues on total revenues • Addition of new Right-of-Way charges for small franchise utilities Operating Position G.F. FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28 Actual Actual Actual Actual Projection FORECAST FORECAST FORECAST FORECAST FORECAST Rev 15,193,057 14,827,328 15,613,700 18,238,109 19,920,560 18,296,052 21,083,848 21,112,634 21,437,485 22,180,011 Exp 16,405,256 14,546,479 14,127,125 15,150,253 21,083,831 19,488,648 20,484,037 21,435,259 22,238,334 23,072,640 Diff (1,212,199) 280,849 1,486,576 3,087,856 (1,1,63,271) (1,192,595) 599,810 (322,625) (800,849) (892,629) Property taxes account for almost two-thirds (60 percent) of annual revenues in the General Fund. Property taxes will increase as new developments occur within city limits, but it takes several years to see the income increase. The forecast assumes an increase of 4.5 percent in FY 2023-24 from the housing permit activity in the last two fiscal years, an increase of 25 percent in FY 2024-25 from the completion 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000 22,000,000 Actual Actual Actual Actual Projection FORECAST FORECAST FORECAST FORECAST FORECAST FY 2018-19 FY 2019-20 FY 2020-21FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 General Fund Forecast Revenue Expenses Ending Fund Balance Contingency ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 212 of the Amazon facility, followed by a more conservative 3 percent growth in the remaining fiscal years as the construction of new housing units flattens out. Franchise fees, the second largest revenue in this fund, are based on the gross revenues collected in Woodburn for utilities that use the City’s right-of-way. Licenses and permits were a significant source of revenue in the past year with new commercial and residential development. Forecast revenues are projected to increase at a modest 1.0 percent rate beyond year one of the forecast period. Potential Impacts and Issues There are potential future demands that could increase costs in this fund and will require close monitoring. These include: Police Staffing: As the community grows, there will be an increase in demand for police services. Parks & Recreation: As demand grows for use of City parks, additional burden is placed on the City’s General Fund to provide enhanced services. Additional staff hours are required for cleanup and maintenance of these parks. These potential cost increases are not included in the forecasts. Engineering & Planning: Engineering & Planning division expenditures will be significantly impacted by new development within the Urban Growth Boundary expansion, and by the city as a whole. The City will closely monitor the actual revenues against the forecast and will take corrective action if necessary. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 213 Building Inspection Fund Variances from Status Quo Assumptions • Permit revenues continue to be strong due to large residential and commercial developments currently in the pipeline. A conservative forecast reflects a revenue decline from a high point of FY21- 22 and a potential recession in the near future. Assumptions include a 10 percent decrease in FY 23- 24, a 20 percent decrease in FY 24-25, and a 15 percent decrease in FY 25-26 and 26-27. • The FY 2021-22 spike was impacted by the new Amazon project Operating Position The Building Inspection team provides services to ensure safe building design and construction through the enforcement of building codes and standards. Revenues are based on permits issued for new development and redevelopment that historically ebbs and flows. Future revenues are based on estimates of when specific projects might begin. Potential Impacts and Issues The Building Fund, of course, will be significantly impacted by the Urban Growth Boundary expansion. Delays in developers submitting plans or starting construction will impact the bottom line. As building activity is forecast to decrease over the next few years from a high point of commercial development in FY 2020-21, and potentially decrease further with a recession, the City will closely monitor actual revenues against the forecast and take corrective action if necessary. $(1,000,000) $1,000,000 $3,000,000 $5,000,000 $7,000,000 $9,000,000 $11,000,000 Actual Actual Actual Actual Projection FORECAST FORECAST FORECAST FORECAST FORECAST FY18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY23-24 FY24-25 FY25-26 FY26-27 FY 27-28 Building Inspection Fund Forecast Revenue Expenses Ending Fund Balance ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 214 Transit Fund Variances from Status Quo Assumptions • FY 2023-24 includes full staff estimates and the 60-minute Fixed Route’s reintroduction to City-wide schedules following COVID-related reductions in FY 2020-21 and FY 2021-22 • FY 2022-23, FY 2023-24, and FY 2024-25 revenue and expenditure spikes reflect the purchase of new vehicles for Dial-a-Ride, Out-of-Town Medical, and Fixed Route service Operating Position Transit provides Dial-a-Ride services for passengers with limited mobility and fixed route bus operations. Services are funded by a contribution of $150,000 from the General Fund, with the balance coming from State formula funds, grant revenue, and recently, COVID-relief funds. The City’s new Transit Development Plan, to be complete in mid-2023, will assess rider needs, routes, and the revenue streams that will sustain and/or build upon existing Transit services over the next 10 years. Capital Projects — From Operating Revenues Bus and van replacements are completed as needed, which historically occurred when funding was available. The spike in revenue and expenditures between FY 2023 and 2025 includes new vehicle purchases. Pandemic-related manufacturing and shipping shortages delayed new vehicle purchases and delivery in the past year. Inflationary factors increased the cost of these vehicles by 25-40%, and additional funds have been sought to cover price increases. Potential Issues Should a large, unanticipated reduction of state and/or federal grant revenue occur, this program could potentially be curtailed, as replacement funding is not anticipated to be available from the General Fund. $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 Actual Actual Actual Actual Projection FORECAST FORECAST FORECAST FORECAST FORECAST FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY22-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Transit Fund Forecast Revenue Expenses Ending Fund Balance ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 215 Street Fund Variances from Status Quo Assumptions • None Operating Position State gas taxes are the largest source of revenue followed by a City gas tax and privilege taxes paid by PGE and NW Natural. Revenue is allowed to accumulate over time in order to fund major street improvements. As the improvements are underway, the expense budget spikes and the fund balance decreases. While the forecast shows fund balance decreasing to zero, in reality the capital projects will be staggered or delayed in a manner that preserves the fund balance. Capital Projects — From Operating Revenues The current major capital projects shown in the forecast period are West Hayes Street from Settlemier to Cascade and South Woodland Extension. Potential Impacts and Issues Due to the increase in the gas tax/registration/other fees, and the shifting of shared revenues (to cover street lighting expenses) to this fund, the financial outlook remains relatively stable. Privilege taxes are dependent on population growth and can be impacted by weather patterns. $(1,000,000) $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 Actual Actual Actual Actual Projection FORECAST FORECAST FORECAST FORECAST FORECAST FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 22-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Street Fund Forecast Revenue Expenses Operating Expenses Capital Ending Fund Balance ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 216 Water Fund Variances from Status Quo Assumptions • Spring 2018 water rate study resulted in City Council approved increases over the next 10 years; annual increases of 4 percent each July from 2020 to 2028. • FY 2018-19 the water bond was refinanced • FY 2024-25 expenditure peak reflects the Country Club Road water line transmission replacement and I-5 waterline crossing to serve the SWIR area Operating Position Water revenues are primarily driven by consumption. The funds costs are a mix of fixed expenses for the systems and infrastructure required to provide water, plus variable operating expenses. Potential Impacts and Issues As personnel, material and services costs continue to increase, levels of service will become difficult to maintain. Additionally, unknown capacity improvements predicated by the UGB expansion will impact future capital needs. Capital Projects — From Operating Revenues The Water Construction Fund 466 still carries a balance to cover most of the proposed projects for FY 2022-23. However, after that balance is spent, the Water Fund will budget transfers for future water construction. While the forecast shows fund balance decreasing to zero, in reality the capital projects will be staggered or delayed in a manner that preserves the fund balance. Improvements too expensive to be paid from net resources are assumed to be funded via bonded debt. Major projects include a new well and raw water piping at the Parr Road Treatment Plant and painting the elevated storage tank. $(4,000,000) $(2,000,000) $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 Actual Actual Actual Actual Projection FORECAST FORECAST FORECAST FORECAST FORECAST FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 22-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Water Fund Forecast Revenue Expenses Operating Expenses Capital Ending Fund Balance Contingency ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 217 Sewer Fund Variances from Status Quo Assumptions • Bond defeasance of $13.5 million was paid in early FY 2020-21 • Sewer rate increases of 5 percent in January 2021 and 2022 Operating Position Potential Impacts and Issues In January 2012, the final design plan for required wastewater treatment plant upgrades were submitted to DEQ based on their previously approved evaluation report. In August 2013, EPA provided notice to DEQ disapproving of Oregon Water Quality Standards, including Natural Conditions Criteria for Temperature, and Statewide Narrative Natural Conditions Criteria, in general. The Pudding River TMDL for temperature, established in 2008 using natural criteria, could no longer be used for permitting. Recently, the legal challenges to TMDL standards have been resolved, which will allow DEQ to establish a water quality standard for the Pudding River and the development of the City’s updated National Pollutant Discharge Elimination System (NPDES) permit. To initiate this process, the City is undertaking an update to the Wastewater Facilities Master Plan & Rate Study, which will inform necessary upgrades to the treatment plant and collection systems, as well as the financial resources required to accomplish them. $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $20,000,000 $22,000,000 Actual Actual Actual Actual Projection FORECAST FORECAST FORECAST FORECAST FORECAST FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 22-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Sewer Fund Forecast Revenue Expenses Operating Expenses Capital Ending Fund Balance Contingency ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 218 Remaining Funds Capital Construction Funds Capital Construction Funds are not included in this forecast because their activity is limited by funds available. A more robust capital construction plan and reporting mechanisms were implemented for development during the FY 2020-21 budget cycle. Remaining Funds The remaining 13 funds have dedicated revenue sources, are for a specific purpose, or have nominal activity. These funds have not been included as part of the Five-Year Forecast. Urban Renewal Forecast is shown below. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 219 Urban Renewal Fund Variances from Status Quo Assumptions • Business grants were given out during COVID-restricted times • Peak in FY 2018-19 was the First Street Improvement project costs and a loan for the improvement which will paid through FY 2028-29 • The building of two apartment complexes in the Urban Growth Area is expected to increase property tax revenue beginning in FY 2023-24 and, therefore, increase the Urban Renewal Fund’s revenue Operating Position Potential Impacts and Issues Future projects may be impacted by funding, although, many grants are available and staff have been successful in acquiring grants. Capital Projects — From Operating Revenues Major projects include the completion of the Bungalow Theater and Museum, Historic Locomotive Shelter, and the Public Arts and Mural program. With the increased operating revenues from the assessed valuations of new apartment complexes, new capital projects will be identified in the coming years to utilize the additional funds. $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 Actual Actual Actual Actual Projection FORECAST FORECAST FORECAST FORECAST FORECAST FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Urban Renewal Fund Forecast Revenue Expenses Operating Expenses Capital Ending Fund Balance ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 220 Major Assumptions – Revenues The assumptions for this forecast are based on historical trends and expected growth. Most revenues will be improved as the City’s boundary grows, but there will be pressure on staffing levels or other expenses that may generate offsetting expenses in the short run. Revenue Assumptions Property Taxes — General Fund The Marion County Assessor determines the taxable assessed value of each property. In Oregon, there is no correlation between real market value and assessed value. Generally, assessed values grow by 3 percent per year as allowed by the state constitution, but has been impacted by compression. Reduced property tax revenue due to compression reached a peak during the recession and has steadily improved in the last three years. The City’s tax rate is permanently set at $6.0534 per $1,000 of assessed value, and is subject to limitation under Ballot Measures 5 and 50. Franchise Fees — General Fund These fees are assessments on the utility companies’ gross receipts for using the City’s right-of-way. Rates vary by type of utility ranging from 3 percent to 8 percent. Franchise fees are assessed on telecommunication, cable television, natural gas, electric utilities, ambulance, and garbage. These revenues are expected to grow at a rate of 1 percent for the forecast period. A new Right-of-Way Franchise Fee was implemented in December 2020 for small utilities using the City’s right-of-way. Charges for Goods & Services — Utility User Charges Water: The forecast assumes a 4 percent rate increase in each of the forecast years as adopted by City Council through 2028. Sewer: The forecast includes 5 percent rate increases effective January 2021 and January 2022 as adopted by City Council. Sewer system revenue increased in FY 21-22 from the year prior by 11 percent due to both the rate increase and new residential and commercial development. Gas Taxes The State Gas Tax is estimated with a growth rate of 5 percent per year. Building, Planning and Engineering Permits Permit revenue forecasts are based on specific building developments and assumptions about which fiscal year the development is likely to begin. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 221 Major Assumptions – Expenditures Personnel Services Wages: Due to higher inflation in calendar year 2021 and 2022, a higher COLA (5.5 percent) has been accounted for in the first year (FY 2023-24) of the five-year forecast. Year 2 of the forecast will see a 4.5 percent COLA, and subsequent years have been forecast at a 4 percent increase. This is a conservative estimate, which takes into account bargaining agreements and merit increases. • Insurance: A growth rate of 5 percent is used for insurance costs in each of the forecast years. • PERS: Rate assumptions for all categories were reduced due to the PERS side account. General Fund PERS assumptions tend to be higher than other funds due to higher PERS rates for Police service employees. Material and Services Impacts of inflation are substantial in the forecast, with a 6.5 percent impact in year 1, a 4.5 percent impact in year 2, and 3 percent a year for the remaining years. Management has been aggressive in managing costs in this category to help offset growth in personnel services and has been successful in holding spending under budgeted amounts. However, inflation, workers’ compensation, and other liability insurance rates may cause this category to exceed the management targets as years pass. Capital Equipment Public Works departments maintains a replacement reserve fund for capital equipment replacement, with annual fund contributions from the Water, Streets and Sewer funds. The General Fund replaces equipment on an as-needed basis or emergency basis, with emphasis on whether funding is available. Debt Service Estimates are based on amortization schedules for outstanding debt issues. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 222 Glossary Capital Projects New construction and major repairs to the City’s fixed assets Operating Position Recurring revenues and recurring expenditures Potential Impacts Refers to issues and challenges that are in addition to the status quo. The intent is to inform the reader of economic matters that might occur during the forecast period. Recurring Expenditures The expense portion of status quo, predictable and on-going costs Recurring Revenues The resource portion of status quo, predictable and ongoing revenues Revenues Includes both recurring revenues and transfers in Status Quo The current level of services Transfers In Internal charges by General Fund for services provided to other funds Urban Growth Boundary (UGB) A regional boundary around the City’s perimeter used by local governments as a guide to zoning and land use decisions to control urban expansion onto farm and forestlands ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 223 Wage Scales The City’s wage scales include Unrepresented Full-Time, Part-time, Part-Time Indexed to Full Time Positions, the American Federation of State, County and Municipal Employees (AFSCME), the Woodburn Police Association (WPA), and Police Management. Unrepresented Wage Scale Effective 06/25/2023 Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 A Aquatics Coordinator 23.75 $ 24.66 $ 25.56 $ 26.46 $ 27.36 $ 28.25 $ 29.17 $ 30.04 $ B 25.65 $ 26.55 $ 27.48 $ 28.44 $ 29.43 $ 30.46 $ 31.53 $ 32.64 $ C Events & Spec Prog Sup 27.49 $ 28.55 $ 29.61 $ 30.61 $ 31.67 $ 32.73 $ 33.76 $ 34.76 $ D Executive/Legal Assistant 30.33 $ 31.48 $ 32.64 $ 33.77 $ 34.92 $ 36.07 $ 37.22 $ 38.38 $ Payroll Specialist - $ - $ - $ - $ - $ - $ - $ - $ E PW Ops Section Sup 33.42 $ 34.68 $ 35.96 $ 37.22 $ 38.50 $ 39.76 $ 41.03 $ 42.30 $ ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 224 Part-Time Wage Scales Part-Time Wage Scale Effective June 25, 2023 Grade Position Entry Mid Max 1 Intern 14.20 $ 15.34 $ 16.56 $ Library Page $ $ $ Office Assistant $ $ $ 2 Recreation Leader 15.25 $ 16.47 $ 17.79 $ Lifeguard 3 Community Relations Assistant 16.00 $ 17.28 $ 18.66 $ Dial-a-Ride Transportation Driver $ $ $ Fitness Instructor I $ $ $ Medical Transportation Driver $ $ $ Recreation Specialist $ $ $ Swim Instructor I $ $ $ 4 Head Lifeguard 17.50 $ 18.90 $ 20.41 $ Swim Instructor II $ $ $ 5 Aquatics Shift Supervisor 19.00 $ 20.52 $ 22.16 $ 6 Pool Operator 20.50 $ 22.14 $ 23.91 $ 7 Umpire/Referee/Coach 16.00 $ 18.00 $ 21.00 $ 8 Fitness Instructor II 18.00 $ 22.00 $ 25.00 $ Library Program Specialist $ $ $ 9 Court Judge Set rate per day/DOE Police Background Investigator $ $ $ RANGE Indexed Part-Time Wage Scale Effective June 25, 2023 RANGE Grade Position Entry Mid Max IPT-1 Parks & Mainenance Worker-Seasonal 15.04 $ 17.42 $ 20.97 $ Vehicle Custodian/Custodian I $ $ $ IPT-2 Grounds & ROW Worker-Seasonal 16.60 $ 19.21 $ 23.12 $ IPT-3 Transportation Bus Driver 17.10 $ 19.79 $ 23.83 $ IPT-4 Cashier 17.64 $ 20.41 $ 24.59 $ Library Assistant $ $ $ IPT-5 Utility Worker I 18.93 $ 21.92 $ 26.38 $ IPT-6 Library Associate 19.29 $ 22.32 $ 26.87 $ IPT-7 Aquatics Coordinator 20.56 $ 22.90 $ 25.99 $ IPT-8 Police Property & Evidence Technician 21.46 $ 24.82 $ 29.89 $ IPT-9 IT Network Technician 22.76 $ 26.35 $ 31.72 $ IPT-10 Librarian 23.91 $ 27.68 $ 33.32 $ IPT-11 Plans Examiner/Bldg Inspector I 25.19 $ 29.16 $ 35.82 $ IPT-12 Plans Examiner/Bldg Inspector II 27.45 $ 31.79 $ 38.63 $ IPT-13 Court Bailiff 29.84 $ 32.81 $ 38.26 $ IPT-14 Plans Examiner/Bldg Inspector III 34.17 $ 37.90 $ 44.97 $ Project Engineer $ $ $ ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 225 AFSCME Wage Scale Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 A 16.40 $ 17.22 $ 18.08 $ 18.97 $ 19.93 $ 20.92 $ 21.98 $ 22.85 $ B Custodial Worker I 16.71 $ 17.56 $ 18.44 $ 19.35 $ 20.32 $ 21.34 $ 22.40 $ 23.30 $ Parks and Maintenance Worker $ $ $ $ $ $ $ $ C Custodial Worker II 17.08 $ 17.93 $ 18.82 $ 19.76 $ 20.76 $ 21.79 $ 22.89 $ 23.82 $ D 17.47 $ 18.34 $ 19.27 $ 20.21 $ 21.23 $ 22.30 $ 23.41 $ 24.34 $ E 17.93 $ 18.82 $ 19.77 $ 20.78 $ 21.81 $ 22.89 $ 24.03 $ 25.00 $ F Grounds & ROW Maintenance Worker 18.44 $ 19.34 $ 20.32 $ 21.34 $ 22.40 $ 23.51 $ 24.70 $ 25.69 $ G Transportation Bus Driver 19.00 $ 19.96 $ 20.95 $ 21.99 $ 23.09 $ 24.24 $ 25.45 $ 26.48 $ H Administrative Specialist 19.60 $ 20.57 $ 21.61 $ 22.68 $ 23.83 $ 25.01 $ 26.26 $ 27.32 $ Cashier $ $ $ $ $ $ $ $ Library Assistant $ $ $ $ $ $ $ $ Transportation Lead Bus Driver $ $ $ $ $ $ $ $ I Court Operations Clerk 20.39 $ 21.42 $ 22.47 $ 23.61 $ 24.79 $ 26.02 $ 27.33 $ 28.42 $ Police Records Clerk $ $ $ $ $ $ $ $ J Utility Worker I 21.03 $ 22.08 $ 23.19 $ 24.35 $ 25.56 $ 26.85 $ 28.17 $ 29.31 $ Water Meter Reader $ $ $ $ $ $ $ $ K Administrative Analyst 21.43 $ 22.50 $ 23.62 $ 24.80 $ 26.04 $ 27.35 $ 28.71 $ 29.86 $ Library Associate $ $ $ $ $ $ $ $ L Engineering Technician I 21.86 $ 22.96 $ 24.11 $ 25.31 $ 26.58 $ 27.90 $ 29.04 $ 30.47 $ Permit Technician $ $ $ $ $ $ $ $ Water Operator I $ $ $ $ $ $ $ $ M Utility Worker II 23.21 $ 24.38 $ 25.58 $ 26.88 $ 28.22 $ 29.63 $ 31.11 $ 32.34 $ Wastewater Operator I $ $ $ $ $ $ $ $ Wastewater Collections Operator I $ $ $ $ $ $ $ $ N Accounting Assistant 23.84 $ 25.02 $ 26.27 $ 27.58 $ 28.96 $ 30.41 $ 31.93 $ 33.21 $ Sr. Court Ops Clerk $ $ $ $ $ $ $ $ Police Property & Evidence Technician $ $ $ $ $ $ $ $ O CAD Technician 25.29 $ 26.55 $ 27.87 $ 29.28 $ 30.74 $ 32.28 $ 33.90 $ 35.24 $ Engineering Technician II $ $ $ $ $ $ $ $ Fleet Maintenance Technician $ $ $ $ $ $ $ $ IT Network Technician $ $ $ $ $ $ $ $ PW Utility Crew Lead $ $ $ $ $ $ $ $ Water Operator II $ $ $ $ $ $ $ $ Wastewater Operator II $ $ $ $ $ $ $ $ Wastewater Collections Operator II $ $ $ $ $ $ $ $ P Associate Planner 26.57 $ 27.88 $ 29.29 $ 30.75 $ 32.29 $ 33.91 $ 35.60 $ 37.02 $ Economic Development Specialist $ $ $ $ $ $ $ $ IT Software Support Specialist $ $ $ $ $ $ $ $ Librarian $ $ $ $ $ $ $ $ Q GIS Technician 27.99 $ 29.37 $ 30.84 $ 32.40 $ 34.00 $ 35.71 $ 37.49 $ 38.80 $ Plans Examiner/Inspector I $ $ $ $ $ $ $ $ Sewer Line Maintenance Technician $ $ $ $ $ $ $ $ Wastewater Operator III $ $ $ $ $ $ $ $ R Engineering Technician III 29.61 $ 31.09 $ 32.65 $ 34.27 $ 35.98 $ 37.79 $ 39.67 $ 41.26 $ Industrial Pre-treatment Coordinator $ $ $ $ $ $ $ $ PW Maintenance Technician $ $ $ $ $ $ $ $ S Engineering Associate 30.50 $ 32.03 $ 33.63 $ 35.32 $ 37.26 $ 39.31 $ 41.27 $ 42.92 $ Planner $ $ $ $ $ $ $ $ Plans Examiner/Inspector II $ $ $ $ $ $ $ $ Wastewater Laboratory Coordinator $ $ $ $ $ $ $ $ T IT Network Administrator 33.55 $ 35.24 $ 36.99 $ 38.84 $ 40.79 $ 42.83 $ 44.97 $ 47.22 $ IT Systems Administrator $ $ $ $ $ $ $ $ U Plans Examiner/Inspector III 37.97 $ 39.31 $ 40.68 $ 42.11 $ 44.00 $ 45.98 $ 48.05 $ 49.97 $ Project Engineer $ $ $ $ $ $ $ $ Effective 6/25/2023 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 226 Woodburn Police Association (WPA) Wage Scale Effective 6/25/2023 GRADE Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 @ +10 years Step 8 @ +15 years Step 9 @ +20 years 1.1 Officer 32.84 34.28 36.09 37.99 39.98 42.09 43.77 44.61 45.46 1.2 Officer-Basic Language 33.65 35.15 37.00 38.95 41.00 43.16 44.89 45.75 46.61 1.3 Officer-Advanced Lang 35.15 36.70 38.63 40.66 42.80 45.05 46.85 47.76 48.66 - - - 2.1 Officer-Intermediate 34.82 36.01 37.90 39.90 42.00 44.21 45.98 46.86 47.75 2.2 Officer-Inter Basic Lang 35.35 36.92 38.86 40.90 43.06 45.32 47.14 48.04 48.95 2.3 Officer-Inter Adv Lang 36.91 38.53 40.56 42.70 44.94 47.31 49.20 50.15 51.09 - - - 3.1 Officer-Advanced 36.13 37.71 39.70 41.79 43.99 46.30 48.15 49.08 50.00 3.2 Officer-Adv Basic Lang 37.04 38.67 40.70 42.85 45.10 47.48 49.38 50.32 51.27 3.3 Officer-Adv Adv Lang 38.67 40.36 42.49 44.72 47.08 49.56 51.54 52.53 53.52 Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 @ +10 years Step 8 @ +15 years Step 9 @ +20 years Community Services Officer 25.37 26.70 28.11 29.58 31.14 32.78 34.09 34.75 35.40 Bailiff 34.49 36.01 37.90 39.90 42.00 44.21 Police Management Wage Scale Effective 6/25/23 Grade Sergeant Position Step A Step B Step C Step 1 Step 2 Step 3 Step 4 Step 5 Supervisory Certification - 2,184 hrs/year 46.64 $ 48.51 $ 50.45 $ 54.00 $ 55.50 $ 57.00 $ 58.50 $ 60.00 $ (excl detective sergeants) 2,080 hrs/yr 54.31 $ 55.93 $ 57.68 $ 59.40 $ 61.18 $ Cert Pays Basic Language Advanced Language Adv. No Supervisor Certificate Detective premium Longevity Cert Pays 5 yrs. in classification at Woodburn 10 yrs. in classification at Woodburn 15 yrs. in classification at Woodburn 20 yrs. in classification at Woodburn Open Range Starting Mid High LT Police Lieutenant $61.25 $62.97 $64.88 Percentage: 1.50% 3% 4.50% 6% Percentage: 3% 7% 4.50% 7% ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 227 Chart of Accounts As part of the Finance Department’s efforts to improve efficiency, the chart of accounts is under review for consolidation and improved account names. There are numerous accounts that say closed or refer the user to other accounts for usage. Description Classification REVENUE 3081 Beginning Fund Balance Fund Balance 3111 Property Tax - Current Taxes 3112 Property Tax - Delinquent Taxes 3113 Pmt in Lieu of Taxes Taxes 3133 Hotel/Motel Tax Taxes 3141 Privilege Tax, PGE Franchise Fees 3142 Privilege Tax, NW Natural Franchise Fees 3171 City Gas Tax Taxes 3211 Business License Licenses and Permits 3213 RoW Utility License Licenses and Permits 3219 Other License Licenses and Permits 3220 Taxicab Permits Licenses and Permits 3221.101 Building Permits Licenses and Permits 3221.102 Mechanical Permits Licenses and Permits 3221.103 MC Electrial/Plumbing Per Licenses and Permits 3221.105 Plan Check Fees Licenses and Permits 3221.106 Fire Check Fees Licenses and Permits 3221.108 M.C. Admin Fee Licenses and Permits 3221.109 Plan Check--Mechanical Licenses and Permits 3221.11 CET Administrative Fee Licenses and Permits 3221.111 Demo Permits Licenses and Permits 3223 Curb Cuts and Bores Licenses and Permits 3224 R/W Construction Permits Licenses and Permits 3225 Filming Permits Licenses and Permits 3226 RoW Franchise Revenue Franchise Fees 3226 RoW Franchise Revenue Franchise Fees 3226.001 RoW Franchise Revenue - Bullseye Telecom Franchise Fees 3226.002 RoW Franchise Revenue - Consumer Cellular Franchise Fees 3226.003 RoW Franchise Revenue - Dish Wireless Franchise Fees 3226.004 RoW Franchise Revenue - Dishnet Wireline Franchise Fees 3226.005 RoW Franchise Revenue - Granite Telecommunications Franchise Fees 3226.006 RoW Franchise Revenue - LS Networks Franchise Fees 3226.007 RoW Franchise Revenue - Mitel Cloud Services Franchise Fees 3226.008 RoW Franchise Revenue - Working Assets Funding Services Franchise Fees 3226.009 RoW Franchise Revenue - Electric Lightwave Franchise Fees 3226.01 RoW Franchise Revenue - vCom QuantumShift Franchise Fees 3226.011 RoW Franchise Revenue - Gabb Wireless Franchise Fees 3226.012 RoW Franchise Revenue - Qwest Franchise Fees 3226.013 RoW Franchise Revenue - CenturyLink Franchise Fees 3226.014 RoW Franchise Revenue - Level3 Franchise Fees 3226.015 RoW Franchise Revenue - Franchise Fees 3226.016 RoW Franchise Revenue - McLeod USA Franchise Fees 3226.017 RoW Franchise Revenue - RingCentral Franchise Fees 3226.018 RoW Franchise Revenue - Cricket Franchise Fees 3226.019 RoW Franchise Revenue - AT&T Franchise Fees 3226.02 RoW Franchise Revenue - New Cingular Franchise Fees 3226.021 RoW Franchise Revenue - GreatCall Franchise Fees 3226.022 RoW Franchise Revenue - Clear Rate Communications Franchise Fees 3226.023 RoW Franchise Revenue - Calpine Energy Franchise Fees 3226.024 RoW Franchise Revenue - Magna5 Franchise Fees 3226.025 RoW Franchise Revenue - Constellation New Energy Franchise Fees 3226.026 RoW Franchise Revenue - DataVision Telecom Franchise Fees 3226.027 RoW Franchise Revenue - DataVision Cable Franchise Fees 3226.028 RoW Franchise Revenue - Spectrotel, Inc. Franchise Fees 3226.029 RoW Franchise Revenue - MetTel Franchise Fees 3226.03 RoW Franchise Revenue - Nextiva Inc Franchise Fees 3226.031 RoW Franchise Revenue - iWireless Franchise Fees 3226.032 RoW Franchise Revenue - Marconi Franchise Fees 3226.033 RoW Franchise Revenue - Nuso Franchise Fees ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 228 3226.034 RoW Franchise Revenue - Ooma Franchise Fees 3226.035 RoW Franchise Revenue - GC Pivotal Franchise Fees 3226.036 RoW Franchise Revenue - Comcast Franchise Fees 3226.037 RoW Franchise Revenue - Zoom Voice Comm Franchise Fees 3226.038 RoW Franchise Revenue - 8X8 Inc Franchise Fees 3226.039 RoW Franchise Revenue - Patriot Mobile Franchise Fees 3226.04 RoW Franchise Revenue - Interface Security Systems Franchise Fees 3226.041 RoW Franchise Revenue - Mint Mobile Franchise Fees 3226.042 RoW Franchise Revenue - GreenFly Networks Franchise Fees 3228 Franchise Fees Franchise Fees 3228.001 Franchise Fees Franchise Fees 3228.002 LS Networks Franchise Fees Franchise Fees 3228.003 PGE Franchise Fees Franchise Fees 3228.004 NW Natural Franchise Fees Franchise Fees 3228.005 CenturyLink Franchise Fees Franchise Fees 3228.006 Republic Services Franchise Fees Franchise Fees 3228.007 Wave Broadband Franchise Fees Franchise Fees 3228.008 Woodburn Ambulance Franchise Fees Franchise Fees 3228.009 DataVision - Gervais Telephone Franchise Fees Franchise Fees 3228.01 Preferred LD Franchise Fees Franchise Fees 3228.011 Matrix Franchise Fees Franchise Fees 3228.012 Sprint Franchise Fees Franchise Fees 3228.013 X5 OpCo LLC Franchise Fees Franchise Fees 3228.014 Zayo Franchise Fees Franchise Fees 3228.05 Other Small Franchises Franchise Fees Franchise Fees 3243.47 General Right of Way - Water Franchise Fees 3243.472 General Right of Way - Sewer Franchise Fees 3331 Federal Grants Direct Intergovernmental 3332 Federal Grants Intergovernmental 3333 Federal Grants Indirect Intergovernmental 3333.001 DoT Fund Exchange Intergovernmental 3333.601 5310 Discretionary Ops Intergovernmental 3333.602 5310 Discretionary Cap Intergovernmental 3333.603 5311 Formula Operation Intergovernmental 3333.604 ARRA Stimulus Intergovernmental 3333.605 Veh Prev Maint Intergovernmental 3341 State Grants Intergovernmental 3341.601 STF Formula Intergovernmental 3341.602 STF Discretionary Intergovernmental 3345 Statewide Transit Intergovernmental 3351 Grants Intergovernmental 3361 State Gas Tax Intergovernmental 3362 State Liquor Proration Intergovernmental 3363 State Cigarette Tax Intergovernmental 3364 State Revenue Sharing Intergovernmental 3365 Regional Library Services Intergovernmental 3366 Ready to Read Grant Intergovernmental 3367 State Marijuana Tax Distribution - HB 3400 Local Option Tax Intergovernmental 3415 Sale of Documents Charges for Goods and Services 3415.001 Sale of Bid Documents Charges for Goods and Services 3416 Lien Search Revenue Charges for Goods and Services 3417 Resale of Merchandise Charges for Goods and Services 3418 Concession Sales Charges for Goods and Services 3421 Police Reimbursements Charges for Goods and Services 3421.001 Reimbursements School District Charges for Goods and Services 3421.002 Reimbursements Hubbard Charges for Goods and Services 3421.003 Reimbursements Mt Angel Charges for Goods and Services 3421.004 Reimbursements Silverton Charges for Goods and Services 3421.005 Reimbursements Aurora FD Charges for Goods and Services 3421.006 Reimbursements Monitor FD Charges for Goods and Services 3421.007 Reimbursements Mt Angel FD Charges for Goods and Services 3421.008 Reimbursement METCOM (Norcom) Charges for Goods and Services 3421.009 Reimbursement Gervais Charges for Goods and Services 3421.01 Reimbursement Woodburn Fire Dist Charges for Goods and Services 3421.011 Reimbursement Stayton PD Charges for Goods and Services 3421.012 Reimbursements Turner PD Charges for Goods and Services 3421.013 Reimbursements Marion County Charges for Goods and Services 3421.014 Reimbursements OEM Charges for Goods and Services 3421.016 Reimbursement RMS Licensing Charges for Goods and Services 3421.017 Reimbursements Aumsville PD Charges for Goods and Services ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 229 3421.018 Reimbursements Monitor Fire District Charges for Goods and Services 3421.019 Reimbursements Hubbard Fire Department Charges for Goods and Services 3421.02 Reimbursements Silver Falls Library Charges for Goods and Services 3422.002 Rec Mgmt (RMS) Hubbard Charges for Goods and Services 3422.003 Rec Mgmt (RMS) Mt Angel Charges for Goods and Services 3422.004 Rec Mgmt (RMS) Silverton Charges for Goods and Services 3422.007 Rec Mgmt (RMS) Mt Angel FD Charges for Goods and Services 3422.01 Rec Mgmt (RMS) Woodburn Fire Dist Charges for Goods and Services 3422.011 Rec Mgmt (RMS) Stayton PD Charges for Goods and Services 3422.012 Rec Mgmt (RMS) Turner PD Charges for Goods and Services 3422.017 Rec Mgmt (RMS) Aumsville PD Charges for Goods and Services 3431 Weed/brush Abatement Charges for Goods and Services 3434 Water Revenue Charges for Goods and Services 3434.101 Water Sales Revenue Charges for Goods and Services 3434.102 New Services Charges for Goods and Services 3434.103 Re-connection Fees Charges for Goods and Services 3434.104 Vacations Charges for Goods and Services 3434.105 After Hours Fee Charges for Goods and Services 3434.106 NSF Check Fee Charges for Goods and Services 3434.107 System Improvements Charges for Goods and Services 3434.108 Bulk Water Sales Charges for Goods and Services 3434.109 System Repairs Charges for Goods and Services 3434.111 Collections Charges for Goods and Services 3434.112 Late Fees Charges for Goods and Services 3435 Sewer Revenue Charges for Goods and Services 3435.101 Sewer System Revenue Charges for Goods and Services 3435.102 Service Chg-95-6 Increase Charges for Goods and Services 3435.103 Septage Dumping Charges for Goods and Services 3435.111 Collections Charges for Goods and Services 3445 Dial a Ride Daily Charges for Goods and Services 3446 Transit RHF Receipts Charges for Goods and Services 3447 Transit System Fares Charges for Goods and Services 3447.001 Transit System Fares Charges for Goods and Services 3447.01 Transit Express Service Revenues Charges for Goods and Services 3447.02 Transit Weekend Service Revenues Charges for Goods and Services 3451 T&E Planning Develop Fee Licenses and Permits 3456 Planning Fees Licenses and Permits 3458.101 Transportation Impact Fees Charges for Goods and Services 3458.201 Storm SDC's Charges for Goods and Services 3458.301 Water SDC's Charges for Goods and Services 3458.401 Sewer SDC's Charges for Goods and Services 3458.501 Park's SDC's Charges for Goods and Services 3471 Pool Program Revenues Charges for Goods and Services 3471.101 Pool Admissions Charges for Goods and Services 3471.102 Pool Memberships Charges for Goods and Services 3471.103 Pool Rentals Charges for Goods and Services 3471.104 Swimming Lessons Charges for Goods and Services 3471.105 Pool Sponsorships Charges for Goods and Services 3471.106 Fitness Classes Charges for Goods and Services 3471.107 Towels/Misc Charges for Goods and Services 3472 Rural Readers' Fees Charges for Goods and Services 3473 Recreation Program Revenue Charges for Goods and Services 3473.101 Youth Sports Charges for Goods and Services 3473.102 Adult Sports Charges for Goods and Services 3473.103 Youth Program Charges for Goods and Services 3473.104 Administration Charges for Goods and Services 3473.105 Adult Program Charges for Goods and Services 3473.106 Recreation - Sponsorship Revenue Charges for Goods and Services 3473.107 Teen Program Revenue Charges for Goods and Services 3473.109 Recreation Trust Charges for Goods and Services 3473.11 Arts & Culture Charges for Goods and Services 3473.111 Active Adult Charges for Goods and Services 3474 Event Admission & Vendor Fees Charges for Goods and Services 3474.099 Fiesta Event Admissions & Vendor Fees Charges for Goods and Services 3475 Museum Admission Charges for Goods and Services 3476 Event Sponsorships Charges for Goods and Services 3476.099 Fiesta Event Sponsorships Charges for Goods and Services 3476.101 Sponsorships - Museum Charges for Goods and Services 3491 Rental Income Charges for Goods and Services ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 230 3491.101 Rental Income - Museum Charges for Goods and Services 3530 Court Fines from Other Jurisdictions Fines and Forfeits 3531 Court Fines Fines and Forfeits 3531.101 Police Training Surcharge Fines and Forfeits 3532 Towing Fee Fines and Forfeits 3533 Alarm Fee Fines and Forfeits 3534 Rural Reader's Fines Fines and Forfeits 3535 Sewer Discharge Fines Fines and Forfeits 3536 Library Fines Fines and Forfeits 3611 Interest from Investments Miscellaneous Revenue 3614 Special Assessment-Intere Miscellaneous Revenue 3616 Gain/Loss from Investments Miscellaneous Revenue 3617 Change in Fair Value of Investments Miscellaneous Revenue 3625 Facilities Rent Miscellaneous Revenue 3631 Insurance Recoveries Miscellaneous Revenue 3641 Annual Access Fee Miscellaneous Revenue 3642.11 Small Business Loan Miscellaneous Revenue 3651 Internal Rent Revenue Miscellaneous Revenue 3652.001 IT Revenue - General Fund Miscellaneous Revenue 3652.11 IT Revenue - Transit Miscellaneous Revenue 3652.123 IT Revenue - Building Inspection Miscellaneous Revenue 3652.14 IT Revenue - Street Miscellaneous Revenue 3652.47 IT Revenue - Water Miscellaneous Revenue 3652.472 IT Revenue - Sewer Miscellaneous Revenue 3652.72 IT Revenue - Urban Renewal Miscellaneous Revenue 3654 Garage WO Revenue Miscellaneous Revenue 3656 Engineering Internal Project WO Revenue Intergovernmental 3656.14 Engineering Svcs - Street Intergovernmental 3656.47 Engineering Svcs - Water Intergovernmental 3656.472 Engineering Svcs - Sewer Intergovernmental 3658.101 General Liability Miscellaneous Revenue 3658.104 Workers Comp Miscellaneous Revenue 3658.105 Employee Blanket Bond Miscellaneous Revenue 3662 Interfund Rent Miscellaneous Revenue 3671 Donations-Parks Miscellaneous Revenue 3671.109 Adopt a Park Donations Miscellaneous Revenue 3671.111 T3 Intern Reimb Grant - Boys & Girls Club Intergovernmental 3672 Donations-Library Miscellaneous Revenue 3672.001 Donations-Library - Music in the Park Miscellaneous Revenue 3672.101 Gates Library Grant Intergovernmental 3673 Donations-Police Miscellaneous Revenue 3675 Donations-Museum Miscellaneous Revenue 3676 Donations-Transit Miscellaneous Revenue 3677 Donations-Pool Miscellaneous Revenue 3678 Developer Contributions Miscellaneous Revenue 3679 Donations-Other Miscellaneous Revenue 3681 Special Assessment Princi Miscellaneous Revenue 3681.001 LID Alley Miscellaneous Revenue 3681.002 LID Ben Halls Miscellaneous Revenue 3681.003 LID Bradley Miscellaneous Revenue 3681.004 LID Boones Ferry Miscellaneous Revenue 3681.005 LID Cleveland Miscellaneous Revenue 3681.006 LID Country Club Miscellaneous Revenue 3681.007 LID Tout Miscellaneous Revenue 3681.008 LID Hardcastle Miscellaneous Revenue 3681.009 LID Parr Road Miscellaneous Revenue 3681.01 LID West Lincoln Miscellaneous Revenue 3681.011 LID Ironwood Miscellaneous Revenue 3691 Sale of Surplus Property Miscellaneous Revenue 3692 Confiscated Cash Miscellaneous Revenue 3692.101 Copies--Other Miscellaneous Revenue 3692.311 Copies--Library Miscellaneous Revenue 3693 Sale of Confiscated Prop Miscellaneous Revenue 3694 Gain/Loss on Sale Miscellaneous Revenue 3695 Lost Book Revenue Miscellaneous Revenue 3696 Friends of Library Sales Miscellaneous Revenue 3698 Cash Long and Short Miscellaneous Revenue 3698.102 Library Miscellaneous Revenue 3698.103 Aquatics Miscellaneous Revenue 3698.104 Recreation Miscellaneous Revenue 3698.105 Parks & Fac Maint Miscellaneous Revenue ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 231 3698.106 Comm Svs Admin Miscellaneous Revenue 3699 Other Miscellaneous Income Miscellaneous Revenue 3699.102 Library Miscellaneous Revenue 3699.103 Aquatics Miscellaneous Revenue 3699.104 Recreation Miscellaneous Revenue 3699.105 Parks & Fac Maint Miscellaneous Revenue 3699.106 Comm Svs Admin Miscellaneous Revenue 3699.107 Building Maintenance Fees Miscellaneous Revenue 3699.472 PGE Energy Partner Program (WWTP) Miscellaneous Revenue 3811.376 Interfund Loan from 376 Other Financing Sources 3811.466 Interfund Loan From 466 Other Financing Sources 3812.001 Interfund Loan Repayment Other Financing Sources 3824 Loan Payback 2000 Other Financing Sources 3824.009 Loan Payback 2009 Other Financing Sources 3824.01 Loan Payback 2010 Other Financing Sources 3824.087 Loan Payback 1987 Other Financing Sources 3824.088 Loan Payback 1988 Other Financing Sources 3824.089 Loan Payback 1989 Other Financing Sources 3824.095 Loan Payback 1995 Other Financing Sources 3824.096 Loan Payback 1996 Other Financing Sources 3824.097 Loan Payback 1997 Other Financing Sources 3824.098 Loan Payback 1998 Other Financing Sources 3824.099 Loan Payback 1999 Other Financing Sources 3825 URA Loan Fees Other Financing Sources 3881 Reimbursements Miscellaneous Revenue 3881.001 Reimbursement--Training Miscellaneous Revenue 3891 Construction Excise Tax Intergovernmental 3891.059 Marion County Permits Intergovernmental 3891.06 Marion County Admin Fee Intergovernmental 3891.099 Marion County State Surcharge Intergovernmental 3891.159 State Surcharge Intergovernmental 3891.259 State Manufactured Home Fee Intergovernmental 3891.359 CET Suspend Licenses and Permits 3911 GO Bond Proceeds Other Financing Sources 3916 Note Proceeds Other Financing Sources 3918 Loan Proceeds Other Financing Sources 3918.105 OHCS Loan Other Financing Sources 3971 Transfer from Other Funds Transfers In 3971.001 Transfer From General Fund Transfers In 3971.11 Transfer From Transit Transfers In 3971.123 Transfer From Building Transfers In 3971.136 Transfer from American Rescue Plan Fund Transfers In 3971.14 Transfer From Street Transfers In 3971.358 Transfer From General Cap Const Transfers In 3971.36 Transfer From Special Assessment Fund Transfers In 3971.364 Transfer From Parks SDC Transfers In 3971.376 Transfer From Street SDC Transfers In 3971.377 Transfer From Storm SDC Transfers In 3971.461 Transfer From Sewer Cap Improv Transfers In 3971.465 Transfer From Sewer Construction Transfers In 3971.466 Transfer From Water Cap Const Transfers In 3971.47 Transfer From Water Transfers In 3971.472 Transfer From Sewer Transfers In 3971.474 Transfer From Water SDC Transfers In 3971.475 Transfer From Sewer SDC Transfers In 3971.568 Transfer from Information Technology Transfers In 3971.581 Transfer From Insurance Transfers In 3971.591 Transfer From Equipment Replacement Transfers In 3971.72 Transfer from Urban Renewal Transfers In 3971.901 Transfer from Payroll Clearing Transfers In 3972 Interfund Loan Transfer Transfers In ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 232 Description Classification EXPENSES 5111 Regular Wages Personnel Services 5112 Part-Time Wages Personnel Services 5112.01 Youth Sports Personnel Services 5112.011 Instruction Wages Personnel Services 5112.012 Lifeguarding Wages Personnel Services 5112.014 Administration Wages Personnel Services 5112.015 Pool Operator Custodial) Wages Personnel Services 5112.016 Water Fitness Instructor Wages Personnel Services 5112.017 Head Lifeguard Wages Personnel Services 5112.02 Adult Sports Wages Personnel Services 5112.04 Summer Day Camp Wages Personnel Services 5112.06 Arts & Culture Wages Personnel Services 5112.07 Active Adult Wages Personnel Services 5121 Overtime Personnel Services 5210 OR Transit Tax Personnel Services 5211 OR Workers' Benefit Personnel Services 5212 Social Security Personnel Services 5213 Med & Dent Ins Personnel Services 5214 Retirement Personnel Services 5214.001 Retirement Personnel Services 5214.1 PERS - City Personnel Services 5214.6 PERS 6% Personnel Services 5214.8 DEFERED COMP - CITY Personnel Services 5215 Long Term Disability Ins Personnel Services 5216 Unemployment Insurance Personnel Services 5217 Life Insurance Personnel Services 5218 Paid Family Leave Insurance Personnel Services 5314 Books Materials & Services 5315 Computer Supplies Materials & Services 5319 Office Supplies Materials & Services 5321 Cleaning Supplies Materials & Services 5322 Lubricants Materials & Services 5323 Fuel Materials & Services 5324 Clothing Materials & Services 5325 Ag Supplies Materials & Services 5326 Safety/Medical Materials & Services 5327 Chemicals Materials & Services 5328 Lab Supplies Materials & Services 5329 Other Supplies Materials & Services 5329.1 Events Materials & Services 5329.2 Youth Sports Materials & Services 5329.3 Adult Sports Materials & Services 5329.4 Summer Day Camp Materials & Services 5329.405 Fiesta Services Materials & Services 5329.6 Rec Admin Materials & Services 5329.7 Arts & Culture Materials & Services 5329.8 Active Adult Materials & Services 5329.9 Museum Materials & Services 5331 Construction Materials Materials & Services 5332 Spare Parts Materials & Services 5335 Electrical Supplies Materials & Services 5336 HVAC Materials & Services 5337 Tires/Parts Materials & Services 5338 Tools Materials & Services 5339 Other Maintenance Supplies Materials & Services 5340 Print Materials - Teen Materials & Services 5341 Print Materials - Adult Materials & Services 5342 Print Materials - Child Materials & Services 5345 Audiovisual Materials - Adult Materials & Services 5345.001 Audiovisual Materials - Child Materials & Services 5345.002 Audiovisual Materials - Teen Materials & Services 5347 Program Supplies Materials & Services 5347.001 Program Supplies - Summer Concerts Materials & Services 5347.002 Program Supplies - Adult Materials & Services 5347.003 Program Supplies - Child Materials & Services 5347.004 Program Supplies - Technical Services Materials & Services 5347.005 Program Supplies - Teen Materials & Services ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 233 5349 Periodicals - Adult Materials & Services 5350 Periodicals - Child Materials & Services 5351 Ammunition Materials & Services 5352 Protective Clothing Materials & Services 5361 Road Materials Materials & Services 5362 Concrete Materials & Services 5363 Signs Materials & Services 5369 Other Street Supplies Materials & Services 5379 Water/Sewer Supplies Materials & Services 5379.001 Line Repair Supplies Materials & Services 5379.002 Customer Service Materials & Services 5379.003 Pump Supplies Materials & Services 5379.004 Meter Parts Materials & Services 5379.005 Protective Equipment Materials & Services 5384 Trees Materials & Services 5385 Fertilizer Materials & Services 5390 Merchandise Materials & Services 5391 Inventory Materials & Services 5400 Code Abatement Materials & Services 5409.14 Garage Services Materials & Services 5411 Engineering & Architect Materials & Services 5411.001 Engineering Support to General Fund Materials & Services 5411.582 Engineering Support to PW Services Fund Materials & Services 5412 Legal Materials & Services 5414 Accounting/Auditing Materials & Services 5415 Computer Materials & Services 5417 HR/Other Employee Expenses Materials & Services 5419 Other Professional Serv Materials & Services 5419.003 US Gauging Station Fees Materials & Services 5419.101 Contract Svcs Teen Center Materials & Services 5419.201 ToT Grants Materials & Services 5419.301 Business Resource Center Materials & Services 5419.501 Testing/Lab Materials & Services 5419.707 Educ Outreach Materials & Services 5419.723 Rental Assistance Program Materials & Services 5420 Investigation Expenses Materials & Services 5421 Telephone/Data Materials & Services 5422 Postage Materials & Services 5423 Internet Materials & Services 5424 Advertising Materials & Services 5425 Publication of Legal Note Materials & Services 5426 Contract Networks Materials & Services 5427 Training (Use 5492) Materials & Services 5428 IT Support Materials & Services 5429 Other Communication Serv Materials & Services 5430 Red Light Camera Contract Materials & Services 5432 Meals Materials & Services 5433 Mileage Materials & Services 5439 Travel Materials & Services 5443 Office Equipment Materials & Services 5444 Leases - Vehicle Materials & Services 5445 Work Equipment Materials & Services 5446 Software Licenses Materials & Services 5448 Internal Rent Materials & Services 5449 Leases - Other Materials & Services 5450 General Right of Way Charge Materials & Services 5451 Natural Gas Materials & Services 5452 Water/Sewer Materials & Services 5453 Electricity Materials & Services 5454 Solid Waste Disposal Materials & Services 5456 Street Lighting Materials & Services 5459 Other Utilities Materials & Services 5459.001 CRC Expenses Materials & Services 5460 Property Tax Expense Materials & Services 5461 Auto Insurance Materials & Services 5462 Employee Blanket Bond Materials & Services 5463 Property/Earthquake Insurance Materials & Services 5464 Workers' Comp Materials & Services 5465 General Liability Insurance Materials & Services 5468 Deductible Materials & Services ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 234 5469 Other Insurance Costs Materials & Services 5471 Equipment Repair & Maint Materials & Services 5472 Buildings Repairs & Maint Materials & Services 5472.001 Fixture Repair Materials & Services 5474 Structures Repair & Maint Materials & Services 5475 Vehicle Repair & Maint Materials & Services 5476 Laundry Materials & Services 5477 Instrumentation & Calibra Materials & Services 5478 Playground Repair & Maint Materials & Services 5479 Other Repair & Maint Materials & Services 5480 Accident Repair Materials & Services 5481 Utility Assistance Program Materials & Services 5482 Tree Maintenance Materials & Services 5483 Sidewalks Materials & Services 5484 Urban Forestry Program Materials & Services 5485 Leadership Development Materials & Services 5490 Refunds Materials & Services 5491 Dues & Subscriptions Materials & Services 5492 Registrations/Training Materials & Services 5493 Printing/Binding Materials & Services 5495 Court Costs Materials & Services 5496 Filing/Recording Materials & Services 5498 Permits/Fees Materials & Services 5498.059 MC Permits Materials & Services 5498.159 MC State Surc Materials & Services 5498.259 St Mfg Fee Materials & Services 5498.359 State Surc Materials & Services 5498.459 Construction Excise Tax Materials & Services 5499.001 Reg Lib Sv Materials & Services 5499.101 Housing Rehab Loans Materials & Services 5499.102 Business Assistance Loans Materials & Services 5499.999 Debt Issuance Costs Materials & Services 5500 Banking Fees & Charges Materials & Services 5509 Misc. Expense Materials & Services 5510 Bad Debt Expense Materials & Services 5520 Grant Program Materials & Services 5521 ARPA Funded Internal Projects Materials & Services 5522 ARPA Funded Community Projects Materials & Services 5523 Personnel Costs Misc 5523.01 Personnel Costs - Wages Misc 5523.02 Personnel Costs - Benefits Misc 5530 Design Services Materials & Services 5611 Land Capital Outlay 5622 Library - Capital Capital Outlay 5623.001 Pool Resurfacing Capital Outlay 5623.046 Pool Projects Capital Outlay 5629 Buildings Capital Outlay 5630 Public Art Capital Outlay 5631 Streets/Alleys/Sidewalks Capital Outlay 5634 Water - Capital Capital Outlay 5635 Sewer Capital Outlay 5636 Storm Drains Capital Outlay 5637 Parks Capital Outlay 5637.009 Greenway Capital Outlay 5637.042 Legion Park Playground Capital Outlay 5639 Other Improvements Capital Outlay 5641 Office Furniture & Equip Capital Outlay 5642 Passenger Vehicles Capital Outlay 5644 Communications Capital Outlay 5645 Computing Capital Outlay 5645.101 Network Capital Outlay 5648 Systems/Control Equip Capital Outlay 5649 Other Equipment Capital Outlay 5711 Bond Principal Debt Service 5721 Bond Interest Debt Service 5729 Interest for CET Materials & Services ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 235 5811 Transfer to Other Funds Transfers Out 5811 Transfer to Other Funds Transfers Out 5811.001 Transfer to General Fund Transfers Out 5811.11 Transfer to Transit Transfers Out 5811.132 Transfer to Asset Forfeiture Transfers Out 5811.14 Transfer to Street Transfers Out 5811.358 Transfer to General Cap Const Fund Transfers Out 5811.36 Transfer to Special Assessment Transfers Out 5811.363 Transfer to Street & Storm Cap Const Fund Transfers Out 5811.364 Transfer to Parks SDC Transfers Out 5811.376 Transfer to Street SDC Transfers Out 5811.465 Transfer to Sewer Cap Const Transfers Out 5811.466 Transfer to Water Cap Const Transfers Out 5811.47 Transfer to Water Transfers Out 5811.472 Transfer to Sewer Transfers Out 5811.568 Transfer to Info Services Transfers Out 5811.591 Transfer to Equipment Replace Transfers Out 5811.693 Transfer to Reserve for PERS Transfers Out 5811.695 Transfer To Lavelle Black Trust Fund Transfers Out 5841.376 Interfund Loan Transfer Transfers Out 5841.466 Interfund Loan Transfer Transfers Out 5921 Contingency Contingencies and Unappropriated Balances 5981.002 Reserve--Buildings Contingencies and Unappropriated Balances 5981.004 Reserve--Equipment Contingencies and Unappropriated Balances 5981.005 Reserve for Future Years Contingencies and Unappropriated Balances 5981.007 Reserve for Debt Service Contingencies and Unappropriated Balances 5981.008 Reserve for URA Debt Contingencies and Unappropriated Balances 5981.01 Reserve for Loan Contingencies and Unappropriated Balances 5981.012 Reserve - SMR Contingencies and Unappropriated Balances 5981.013 Reserve for Facilities Contingencies and Unappropriated Balances 5981.014 Reserve - Cascade Dr. Maintenance Contingencies and Unappropriated Balances 5981.101 Reserve for PERS Contingencies and Unappropriated Balances 5991 Unappropriated Balance Contingencies and Unappropriated Balances ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 236 LB-1 Notice of Budget Hearing FORM LB-1 Telephone: [PHONE REDACTED] Actual Amount Amended Budget Approved Budget 2021-22 This Year 2022-23 Next Year 2023-24 46,705,262 62,384,040 68,019,390 41,820,191 29,879,110 27,453,920 10,035,898 13,174,960 9,315,970 0 0 0 5,883,255 23,652,600 5,695,790 3,891,898 3,821,940 5,049,050 10,714,669 10,975,020 12,316,000 119,051,173 143,887,670 127,850,120 15,784,879 20,514,070 22,097,810 15,116,533 18,830,870 16,420,840 7,223,203 27,664,430 11,181,900 2,725,913 2,151,710 2,914,100 5,881,165 23,649,740 5,695,790 0 17,027,540 21,337,110 0 800,000 0 72,319,480 33,249,310 48,202,570 119,051,173 143,887,670 127,850,120 1,485,241 2,178,230 2,209,350 18.6 20.2 21.2 230,117 288,220 830,340 1.0 1.0 1.0 8,613,242 10,300,450 10,791,670 47.0 49.5 49.0 3,079,647 3,910,125 4,172,240 37.8 31.6 32.7 546,540 774,065 955,670 5.0 5.0 5.0 258,628 382,720 482,840 6.5 6.5 6.5 12,016,479 10,211,380 10,957,680 5.3 5.5 6.5 33,519 41,460 38,290 0 0 0 8,245,368 9,088,990 8,324,690 10.5 10.5 11.5 35,341,825 59,298,790 36,229,300 0 0 0 20,616,637 16,596,250 24,884,480 16.0 16.0 16.0 Street 7,823,248 8,069,530 7,165,210 9.5 9.0 10.0 Transit 1,240,798 3,516,240 2,721,300 11.6 12.9 14.4 Not Allocated to Organizational Unit or Program 19,519,884 19,231,220 18,087,060 6.5 6.0 7.0 Total Requirements 119,051,173 143,887,670 127,850,120 175.3 173.7 180.8 FTE FTE FTE Building Inspection FTE Housing Rehab FTE Water FTE Capital Improvement FTE Sewer/Surface Water/Collections FTE FTE FTE Administration FTE Economic Development FTE Police FTE Community Services FTE Planning FTE Engineering FTE for that unit or program Materials and Services Capital Outlay Debt Service Interfund Transfers Contingencies Special Payments Unappropriated Ending Balance and Reserved for Future Expenditure Total Requirements FINANCIAL SUMMARY - REQUIREMENTS AND FULL-TIME EQUIVALENT EMPLOYEES (FTE) BY ORGANIZATIONAL UNIT OR PROGRAM * Name of Organizational Unit or Program Personnel Services Beginning Fund Balance/Net Working Capital Fees, Licenses, Permits, Fines, Assessments & Other Service Charges Federal, State and all Other Grants, Gifts, Allocations and Donations Revenue from Bonds and Other Debt Interfund Transfers / Internal Service Reimbursements All Other Resources Except Current Year Property Taxes Current Year Property Taxes Estimated to be Received Total Resources FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION TOTAL OF ALL FUNDS NOTICE OF BUDGET HEARING Contact: Tony Turley Email: [EMAIL REDACTED] FINANCIAL SUMMARY - RESOURCES A public meeting of the City of Woodburn City Council will be held on June 12, 2023 at 7:00 pm at Woodburn City Hall, 270 Montgomery Street, Woodburn, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2023 as approved by the City of Woodburn Budget Committee. A summary of the budget is presented below. A copy of the budget may be obtained online at www.ci.woodburn.or.us or by contacting Heather Pierson at [EMAIL REDACTED] or by phone at (503) 980-6318. This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as the preceding year. Also during this public meeting will be a public hearing to declare the City's election and qualification to receive State Revenue Sharing during fiscal year 2023-24. Any person wishing to comment on the budget or City's election and qualification to receive State Revenue Sharing have the following options available for participation: Written comments may be submitted to the City Recorder (270 Montgomery Street, Woodburn, OR 97071) and must be received by Monday, June 12, 2023 at 5:00 pm. Digital comments (email) may be submitted to [EMAIL REDACTED] by Monday, June 12, 20223 at 5:00 pm. Individuals may participate online through the Go to Meetings web conferencing platform. Contact Heather Pierson at [EMAIL REDACTED] or by phone at (503) 980-6318 by Monday, June 12, 2023 at 5:00 p.m. to register. The City Council will read, review and consider all public comment. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 237 Rate or Amount Imposed Rate or Amount Imposed Rate or Amount Approved 2021-2022 This Year 2022-23 Next Year 2023-24 6.0534 6.0534 6.0534 604,650 622,510 642,100 LONG TERM DEBT General Obligation Bonds Other Bonds Other Borrowings Total * If more space is needed to complete any section of this form, insert lines (rows) on this sheet. You may delete blank lines. 150-504-073-2 (Rev. 02-14) $2,889,000 $629,000 $2,260,000 STATEMENT OF INDEBTEDNESS Estimated Debt Outstanding Estimated Debt Authorized, But on July 1 Not Incurred on July 1 Levy For General Obligation Bonds STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING * The full faith and credit bank loan issued in FY 2018‐19 will have debt service payments in FY 2023‐24. PROPERTY TAX LEVIES Permanent Rate Levy (rate limit 6.0534 per $1,000) Local Option Levy ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 238 Budget Resolution ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 239 Organization Operating* Transfers Debt Contingency Total Reserves Total Administration 2,209,350 2,209,350 Economic Development 830,340 830,340 Police 10,099,780 10,099,780 Community Services 4,297,240 4,297,240 Planning 955,670 955,670 Engineering 482,840 482,840 Non-Departmental 1,084,680 166,470 1,251,150 General Fund 4,989,980 4,989,980 5,687,180 Total General Fund 19,959,900 166,470 4,989,980 25,116,350 5,687,180 30,803,530 Transit 1,941,040 780,260 2,721,300 2,721,300 Building 2,779,360 8,178,320 10,957,680 10,957,680 Asset Forfeiture 16,600 16,600 16,600 American Rescue Plan 281,220 1,254,250 714,920 2,250,390 2,250,390 Housing Rehab 38,290 38,290 38,290 Street 2,929,440 60,000 4,175,770 7,165,210 7,165,210 GO Debt Service 642,100 642,100 642,100 General Cap Const 3,204,960 3,204,960 3,204,960 Special Assessment 2,300 39,960 42,260 42,260 Street/Storm Cap Const 880,000 880,000 880,000 Parks SDC 60,000 1,028,750 1,088,750 4,805,630 5,894,380 Transportation SDC 420,000 420,000 14,628,430 15,048,430 Storm SDC 250,000 67,320 317,320 774,470 1,091,790 Sewer Cap Const 2,135,000 2,135,000 2,135,000 Water Cap Const 2,006,800 2,006,800 2,006,800 Water 3,621,190 414,000 2,272,000 181,060 6,488,250 561,800 7,050,050 Sewer 5,506,350 2,185,000 1,000,000 8,691,350 16,193,130 24,884,480 Water SDC - 125,000 125,000 3,892,400 4,017,400 Sewer SDC 300,000 100,000 400,000 1,508,280 1,908,280 Information Technology 1,670,240 216,550 1,886,790 120,000 2,006,790 Insurance 960,720 549,730 1,510,450 1,510,450 Equipment Replacement 1,274,640 1,274,640 1,274,640 PERS Reserve 391,120 391,120 391,120 Lavelle Black Trust 7,500 25,690 33,190 33,190 TOTAL 49,825,550 5,820,790 2,914,100 21,243,360 79,803,800 48,171,320 127,975,120 *Operating Budget: Personnel, Materials and Services, and Capital Outlay ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 240 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 241 Urban Renewal Agency (URA) Adopted Budget FY 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 242 Urban Renewal Agency – 720 Fund/Fund Number: Urban Renewal Agency - 720 Department Number: Economic Development – 125 Division Number: Department Director: URA - 7200 Jamie Johnk Description of purpose/functions of department Established in 2001, the Urban Renewal Plan was developed for improving blighted areas of Woodburn that are poorly developed or underdeveloped. These areas may have deteriorated buildings, unimproved streets, sidewalks and utilities. The District is comprised of nearly 260 acres, which includes Downtown Woodburn, portions of Highway 99E, Highway 214 and properties adjacent to I-5. The Woodburn City Council serves as the Urban Renewal Agency (URA) Board. At inception, the URA was forecasted to terminate in FY 2024-25; however, the URA may remain in service longer for debt servicing purposes. Urban Renewal provides increase focus and funding on projects impactful to the community with the urban renewal boundaries including façade grants, streetscape improvements, design assistance, public arts and more. The Urban Renewal Agency Manager also fills the role of the Economic Development Director. Description of department and number of personnel Department staffing is budgeted at 1.0 FTE, includes a Director (0.6 FTE) and Economic Development Project Manager (0.4 FTE), whose wages are allocated between the General Fund and the Urban Renewal Fund based on the percentage of time dedicated to each department. The department had a RARE participant in FY 2022-23 and will have one in FY 2023-24 as well. Description of FY 2022-23 Accomplishments Description of FY 2023-24 Urban Renewal Proposed Projects • Staffed the Public Arts and Mural Committee and worked with the Committee on the development of public arts projects: o Library Mural o Fire Department Monument o Police Department Monument o Bison Art Project at High School o Round-About Art • Promoted Urban Renewal Building Improvement Grant program to businesses: o Historic City Hall Building o Masonic Building o Building Improvement Applications • Additional Urban Renewal Projects: o Façade Make-Over Program o 50/50 Sidewalk Program o Library Park Stage Cover • Staff the Public Arts and Mural Committee and work on the development and management of projects o Library Mural o Fire Department Monument ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 243 Budget Summary FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Urban Renewal Fund Revenues 1,354,312 1,520,974 1,191,510 Fund Balance 1,187,230 1,187,230 1,187,230 769,762 826,096 961,590 Taxes 1,104,000 1,104,000 1,104,000 77,846 130,637 - Intergovernmental - - - 16,085 5,021 92,700 Miscellaneous Revenue 20,000 20,000 20,000 2,218,006 2,482,727 2,245,800 Revenues Total 2,311,230 2,311,230 2,311,230 Expenditures 203,305 207,158 285,670 Personnel Services 292,200 292,200 292,200 54,474 90,449 287,740 Materials & Services 553,550 553,550 553,550 104,126 603,343 610,000 Capital Outlay 736,000 736,000 736,000 335,128 334,871 335,420 Debt Service 335,750 335,750 335,750 - 2,090 2,860 Transfers Out - - - - - 724,110 Contingencies and Reserve 393,730 393,730 393,730 697,032 1,237,911 2,245,800 Expenditures Total 2,311,230 2,311,230 2,311,230 1,520,974 1,244,816 - Revenue Over (Under) Expenditures - - - 1.0 1.0 1.0 Full-Time Equivalent (FTE) 1.0 1.0 1.0 o Police Department Monument o Bison Art Project at High School o Round-About Art • Promote Urban Renewal Building Improvement Grant program to businesses and manage projects o Historic City Hall Building o Masonic Building o Building Improvement Program applications • Additional Urban Renewal Projects o Façade Make-Over Program o 50/50 Sidewalk Program o 1st and Cleveland Parking Lot o Dahlia Park Improvements o Drinking Fountain in Plaza o 190 Garfield Building Improvements Performance Measures FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected FY 2023-24 Goal Urban Renewal Building Improvement Grants 4 2 3 5 Urban Renewal Design Service Grant 0 2 6 5 Complete Public Arts – Murals Projects 2 2 2 2 Façade Makeovers 6 NA 4 5 50/50 Sidewalk Improvements Program Applications NA NA 20 25 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 244 The Capital Outlay budget of $736,000 is for the following projects: Project Name Project Number Urban Renewal Fund 720 Total Library Mural CAUR1698 18,000 18,000 Fire Department Monument CAUR1699 60,000 60,000 Police Department Monument CAUR1700 60,000 60,000 Bison Art project CAUR1701 100,000 100,000 Other Art Projects CAUR1702 22,000 22,000 1st & Cleveland Parking Lot CIUR1598 200,000 200,000 Signage CAUR1703 5,000 5,000 Miscellaneous Projects CAUR1704 35,000 35,000 Downtown Banners & Lighting CAUR1705 50,000 50,000 Plaza Lighting CAUR1706 40,000 40,000 Other Improvements CAUR1707 146,000 146,000 Total Urban Renewal Projects 736,000 736,000 Budget Detail FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 720 - Urban Renewal Fund Department: 000 - Revenue Revenues 1,354,312 1,520,974 1,191,510 3081 Beginning Fund Balance 1,187,230 1,187,230 1,187,230 1,354,312 1,520,974 1,191,510 Total - Fund Balance 1,187,230 1,187,230 1,187,230 752,953 807,147 945,680 3111 Property Tax - Current 1,088,000 1,088,000 1,088,000 16,809 18,948 15,910 3112 Property Tax - Delinquent 16,000 16,000 16,000 769,762 826,096 961,590 Total - Taxes 1,104,000 1,104,000 1,104,000 77,846 130,637 - 3341 State Grants - - - 77,846 130,637 - Total - Intergovernmental - - - 14,905 5,021 15,450 3611 Interest from Investments 20,000 20,000 20,000 1,180 - 77,250 3699 Other Miscellaneous Income - - - 16,085 5,021 92,700 Total - Miscellaneous Revenue 20,000 20,000 20,000 2,218,006 2,482,727 2,245,800 Revenue Totals 2,311,230 2,311,230 2,311,230 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 245 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 Actual Actual Budget Account Description Proposed Approved Adopted Department: 125 - Economic Development Division: 7200 - Urban Renewal Expenditures 133,294 135,732 188,170 5111 Regular Wages 192,520 192,520 192,520 - 405 - 5112 Part-Time Wages - - - 181 659 - 5121 Overtime - - - 29 24 30 5211 OR Workers' Benefit 30 30 30 10,125 10,377 14,650 5212 Social Security 15,330 15,330 15,330 22,893 22,895 31,140 5213 Med & Dent Ins 24,930 24,930 24,930 36,050 36,382 50,140 5214 Retirement 55,550 55,550 55,550 400 [PHONE REDACTED] Long Term Disability Ins 340 340 340 128 201 1,130 5216 Unemployment Insurance 2,510 2,510 2,510 205 [PHONE REDACTED] Life Insurance 220 220 220 - - - 5218 Paid Family Leave Insurance 770 770 770 203,305 207,158 285,670 Total - Personnel Services 292,200 292,200 292,200 2,472 2,910 3,000 5414 Accounting/Auditing 3,000 3,000 3,000 12,893 69,456 90,000 5419 Other Professional Serv 125,000 125,000 125,000 8,910 8,610 8,820 5428 IT Support 9,450 9,450 9,450 1,030 1,[PHONE REDACTED] Internal Rent 1,100 1,100 1,100 29,169 2,595 175,000 5520 Grant Program 400,000 400,000 400,000 - 5,868 10,000 5530 Design Services 15,000 15,000 15,000 54,474 90,449 287,740 Total - Materials & Services 553,550 553,550 553,550 18,665 4,459 100,000 5630 Public Art 260,000 260,000 260,000 28,993 47,967 225,000 5631 Streets/Alleys/Sidewalks 240,000 240,000 240,000 56,468 550,917 285,000 5639 Other Improvements 236,000 236,000 236,000 104,126 603,343 610,000 Total - Capital Outlay 736,000 736,000 736,000 262,000 269,000 277,000 5711 Bond Principal 285,000 285,000 285,000 73,128 65,871 58,420 5721 Bond Interest 50,750 50,750 50,750 335,128 334,871 335,420 Total - Debt Service 335,750 335,750 335,750 Division: 9711 - Operating Transfer Out 2,090 2,860 5811.693 Transfer to Reserve for PERS - - - - 2,090 2,860 Total - Operation Transfers Out - - - - - 54,110 5921 Contingency 60,000 60,000 60,000 - - 670,000 5981.008 Reserve for URA Debt 333,730 333,730 333,730 - - 724,110 Total - Contingencies and Unappropriated Balances 393,730 393,730 393,730 697,032 1,237,911 2,245,800 Expenditures Total 2,311,230 2,311,230 2,311,230 1,520,974 1,244,816 - Fund Net Total: 720 Urban Renewal Fund - - - ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 246 Woodburn Urban Renewal District Visit www.ci.woodburn.or.us for more information ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 247 URA – Project Data Sheets Project Data for First & Cleveland Public Parking Lot Project Number: CIUR1598 New Project  Project Name: First & Cleveland Public Parking Lot and AWARE Sidewalk Repair Project Description: Reconstruct curbs, resurface, and stripe public parking lot. Also add security camera and lighting. Map: Project Justification: Adding additional lighting and security cameras Operating Fund Impact: No Impact Project Status: Design/Construction Estimated Completion Date: June 2024 Estimated Project Cost: $200,000 Capital Expense Account: [PHONE REDACTED] 5631 URA Streets/Alleys/Sidewalks Budget History: Fiscal Year 2023-24 Budget $200,000 Year to Date expenses 0 Balance Funding Data: Project No. Fund No. Fund Name Amount FY CIUR1598 720 Urban Renewal $200,000 2023-24 ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 248 UR-1 Notice of Budget Hearing FORM UR-1 Telephone: [PHONE REDACTED] Actual Amount Amended Budget Approved Budget 2021-22 This Year 2022-23 Next Year 2023-24 1,520,974 1,191,510 1,187,230 154,606 108,610 36,000 807,147 945,680 1,088,000 2,482,727 2,245,800 2,311,230 207,158 285,670 292,200 90,449 287,740 553,550 603,343 610,000 736,000 334,871 335,420 335,750 2,090 2,860 0 54,110 60,000 All Other Expenditures and Requirements 1,244,816 670,000 333,730 2,482,727 2,245,800 2,311,230 2,482,727 2,245,800 2,311,230 1.0 1.0 1.0 2,482,727 2,245,800 2,311,230 1.0 1.0 1.0 LONG TERM DEBT July 1 General Obligation Bonds Other Bonds Other Borrowings Total * If more space is needed to complete any section of this form, insert lines (rows) on this sheet or add sheets. You may delete unused lines. All Other Resources Except Division of Tax & Special Levy NOTICE OF BUDGET HEARING Contact: Tony Turley Email: [EMAIL REDACTED] FINANCIAL SUMMARY - RESOURCES TOTAL OF ALL FUNDS Beginning Fund Balance/Net Working Capital Revenue from Bonds and Other Debt Interfund Transfers/Internal Service Reimbursements Unappropriated Ending Fund Balance & Reserved for Future Expenditures All other Resources Except Current Year Property Taxes Current Year Property Taxes Estimated to be Received Total Resources FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION Personnel Services Materials and Services Capital Outlay Debt Service Interfund Transfers Contingencies Total Requirements Total FTE FTE Total Requirements FINANCIAL SUMMARY-REQUIREMENTS AND FULL-TIME EQUIVALENT EMPLOYEES (FTE) BY ORGANIZATIONAL UNIT OR PROGRAM * Name of Organizational Unit or Program FTE for that unit or program Urban Renewal STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING * STATEMENT OF INDEBTEDNESS Estimated Debt Outstanding Estimated Debt Authorized, But $1,832,000 $0 Not Incurred on July 1 $1,832,000 A public meeting of the City of Woodburn Urban Renewal Agency Board will be held on June 12, 2023 at 6:45 pm at Woodburn City Hall, 270 Montgomery Street, Woodburn, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2023 as approved by the City of Woodburn Urban Renewal Agency Board Committee. A summary of the budget is presented below. A copy of the budget may be obtained online at www.ci.woodburn.or.us or by contacting Heather Pierson at [EMAIL REDACTED] or by phone at (503) 980-6318. This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as the preceding year. Any person wishing to comment on the budget have the following options available for participation: In Person at City Hall during the public comment portion of the meeting. Written comments may be submitted to the City Recorder (270 Montgomery Street, Woodburn, OR 97071) and must be received by Monday, June 12, 2023 at 5:00 pm. Digital comments (email) may be submitted to [EMAIL REDACTED] by Monday, June 12, 2023 at 5:00 pm. Individuals may participate online through the Go to Meetings web conferencing platform. Contact Heather Pierson at [EMAIL REDACTED] or by phone at (503) 980-6318 by Monday, June 12, 2023 at 5:00 p.m. to register. The City of Woodburn Urban Renewal Agency Board will read, review and consider all public comment. ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 249 Budget Resolution ---PAGE BREAK--- City of Woodburn 2023-24 Adopted Budget 250