Document Woodburn_doc_1f6d14375c

City of Woodburn FY 2013-14 Adopted Budget 1 City of Woodburn Fiscal Year 2013-14 Adopted Budget Table of Contents Overview Budget Committee Members FY 2013-14 Budget Message 10 Reader’s Guide 14 About Woodburn 18 City Statistics – Demographics 18 City Statistics – Services 19 City of Woodburn Budget Calendar 21 Budgeting in Oregon 22 Budgeting in the City of Woodburn 24 Budget Document Columns 24 Budget Assumptions for FY 2013-14 25 Council Goals 26 Organizational Chart 27 FTE Summary by Supervising Department 28 Property Tax Analysis 29 Major Taxpayers 30 Summary of Revenues and Expenditures – All Funds 31 Estimated Ending Fund Balances 32 General Services 33 Summary of Revenues and Expenditures – General Fund 001 35 General Fund Discussion 36 General Fund – Revenue Detail 37 General Fund Expenditures by Department Summary 40 General Fund – Expenditures by Department 41 Council & Mayor 41 Administration 43 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 2 City Recorder 45 City Attorney 47 Finance 49 Human Resources 51 Municipal Court 53 Police 55 Library 63 Recreation 67 Aquatics Center 71 Retired and Senior Volunteer Program (RSVP) 73 Community Services Administration 75 Planning 77 Parks Maintenance 79 Non-Departmental 83 Contingency/Ending Fund Balance 85 Transit Fund – 110 87 Street Fund – 140 93 GO Debt Service Fund – 250 99 Utility Funds 101 Water Fund – 470 103 Sewer Fund – 472 109 Capital Construction Funds 117 General Cap Const Fund – 358 119 Street & Storm Cap Const Fund – 363 123 Sewer Cap Const Fund – 465 127 Water Cap Const Fund – 466 133 Special Revenue Funds 137 Building Inspection Fund – 123 139 Search & Seizure Fund – 132 143 Housing Rehabilitation Fund – 137 145 RSVP Fund – 138 149 Cable Franchise Fund – 139 153 Special Assessment Fund – 360 155 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 3 Parks SDC Fund – 364 159 Street SDC Fund – 376 163 Storm SDC Fund – 377 167 Water SDC Fund – 474 171 Sewer SDC Fund – 475 175 Internal Services Funds 177 Information Services Fund – 568 179 Insurance Fund – 581 183 Public Works Services Fund – 582 187 Equipment Replacement Fund – 591 199 Trust Funds 203 Library Endowment Fund – 690 205 Museum Endowment Fund – 691 207 Lavelle Black Trust Fund – 695 209 Closed Funds 211 General Operating Reserve – 092– Closed 213 Weed & Seed Fund – 134 – Closed 215 State Revenue Sharing Fund – 135 – Closed 217 City Gas Tax Fund – 169 – Closed 219 Bancroft Bond Redemption Fund – 252 – Closed 221 Economic Development Fund – 336 – Closed 223 Police Construction Fund – 357 – Closed 225 PW Facility Construction Fund –378 – Closed 227 Sewer Capital Improvement Fund – 461 – Closed 229 Surface Water/Collections Fund – 478 – Closed 231 Central Stores Fund – 580 – Closed 235 Facilities Maintenance Fund – 583 – Closed 237 Supporting Schedules 241 Debt Overview 243 Personnel Allocation 244 FTE Detail by Supervising Department 247 Budgeted Transfers 251 Capital Construction Projects 252 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 4 Current Year Projects 252 Additional Costs in Future 253 Appendices 255 Glossary 257 Budget Policies & Reduction Strategy FY 2013-14 262 Forecast 2013-2017 273 Wage Scales 291 AFSCME Wage Scale 291 WPA Wage Scale 292 Sergeant Wage Scale 293 Part-Time Wage Scale 293 Unrepresented Full-Time 294 Chart of Accounts 295 Urban Renewal Agency (URA) – 720 305 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 5 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, 2012. 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 FY 2013-14 Adopted Budget 6 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 7 Overview ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 8 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 9 City of Woodburn, Oregon Budget Committee Members FY 2013-14 Electors Eric Swenson – Position I Dagmar Kinne – Position II Matthew Geiger – Position III Stanley Milne – Position IV Don Judson – Position V John Reinhardt – Position VI Councilors Horst Raustein – Ward I Lisa Ellsworth – Ward II Peter McCallum – Ward III Jim Cox – Ward IV Frank Lonergan – Ward V Eric Morris – Ward VI Term Expires Dec. 2013 Dec. 2013 Dec. 2015 Dec. 2015 Dec. 2013 Dec. 2015 Dec. 2016 Dec. 2016 Dec. 2014 Dec. 2014 Dec. 2014 Dec. 2016 City Administrator Scott Derickson Finance Director Christina Shearer City of Woodburn 270 Montgomery St. Woodburn, OR 97071 [PHONE REDACTED] www.ci.woodburn.or.us ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 10 FY 2013-14 Budget Message City Council, Budget Committee Members, and Citizens of Woodburn: Presented for your review is the Recommended Budget for fiscal year (FY) 2013-14. It is a balanced budget and maintains current levels of services given the available resources. Total Budget Overall, the total FY 2013-14 Budget (excluding contingencies) reflects a decrease in spending from the FY 2012- 13 Budget. The decrease of 36% is due almost entirely to reductions in planned capital improvement expenditures, primarily related to the Wastewater Improvement Project. Further delays by the Oregon Department of Environmental Quality have resulted in an indefinite delay in significant portions of this project. A total budget, all funds (excluding transfers, contingencies, and reserves) of $33,818,132 is recommended for FY 2013-14. Ending fund balances for FY 2013-14 are budgeted to increase $23,556,537, or 20%, to $34,552,325. The significant increase in fund balance since FY 2011-12 is the result of reduced capital projects scheduled for the fiscal year resulting in a carry forward of dedicated funding for the wastewater treatment plant and other delayed projects. General Fund Most discretionary City operations are budgeted in the General Fund. A General Fund budget (excluding contingencies and reserves) of $11,244,779 is recommended for FY 2013-14. This is an increase of $29,104, or less than from FY 2012-13. The General Fund budget has been constructed with not just the upcoming fiscal year in mind, but also with an eye on our future finances. Aggressive cost containment activities including staff layoffs in FY 2011-12 and negotiation of lower cost health care benefits in FY 2012-13 have helped offset continued flat and declining tax revenues and increases in costs outside of our control such as PERS pension costs. The contingency reserve continues at Council’s policy level of 10%, and an additional reserve that we are calling the Shortfall Management Contingency Reserve (SMCR) has been established that will be utilized in the current and future fiscal years to smooth out the effect of revenue declines. Additional General Fund revenue sources have been evaluated and included in the FY 2013-14 budget where appropriate. As a result, no immediate layoffs of full- time employees are planned in FY 2013-14, although a single furlough day is proposed to establish the policies and precedents necessary should further days be needed in the future. Preservation of our highly motivated and skilled staff remains a priority as we hope that economic recovery improves our financial outlook in the coming years. The General Fund Budget includes a Shortfall Management Contingency Reserve of $1,494,410 and the Council Policy required Contingency Reserve of $1,076,000. Budget policy requires a contingency reserve of ten percent of the operating budget. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 11 The General Fund is supported by $11,034,189 in estimated revenues and $2,781,000 in Beginning Fund Balance. The revenue decrease of $110,811, or 1% compared to FY 2012-13 is due to primarily to the decline of property tax and franchise fee revenues. A new General Fund Right of Way charge (included in the Franchise Fees category) offsets some of the declines in Tax and Franchise Fee revenue. This charge will sunset in five years unless the City Council takes action to continue it. Revenues The Property Tax estimate for FY 2013-14 decreased $625,000 compared to FY 2012-13. The property tax estimate was decreased such a significant amount based on actual collections for FY 2012-13, which are below budget. Our property tax revenues have declined over the last 18 months and we have no indication of near term improvement. This is a troubling trend as Woodburn, like many Oregon cities, struggles with the fallout of the housing bubble and the compression of assessments under Oregon’s unique property tax laws. Franchise Fees for FY 2013-14 are higher $389,840, up 35%, and include payments from Portland General Electric (PGE), Northwest Natural Gas, Qwest, Datavision, Wave Broadband, United Disposal, and Woodburn Ambulance for use of the City’s rights-of-way. In addition, the new General Fund Right of Way charge imposed on the City’s Water and Sewer enterprises is included. This charge will generate an estimated $452,340 in additional revenue. Expenses Personnel expenses represent the majority of General Fund costs. Of the recommended General Fund operating budgets for FY 2013-14, Personnel Services accounts for 67% of total operating expenses. General Fund Personnel costs for FY 2013-14 total $7,594,955. This is an increase of $259,988, or due mostly to increased PERS contribution rates. Materials and Services in the General Fund FY 2013-14 decrease 10% over the current fiscal year and total $3,165,050. Consistent with budget policy, departments could not increase bottom line appropriations in these areas of their budgets; monies could be moved between accounts to address anticipated costs, but could not exceed the prior year’s appropriations. Exceptions were for internal service charges: building maintenance, information services, insurance, and utilities. Increases in these charges are outside the consuming departments’ control, but were, where possible, kept to a minimum where charges are within a providing department’s control as well as those expenditures that had a direct offsetting revenue source as provided for by grants, etc. Transfers Out of the General Fund increased by $156,674 due to a one-time transfer out to fund the General Fund share of the cost of a replacement telephone system. Excluding the one-time transfer, operating transfers out declined by $21,326 due to the reduced General Fund support of the Transit program. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 12 Other Notable Topics The City’s Building Fund has seen a dramatic increase in activity in the last two fiscal years. Due to increases in FY 2012-13 which are anticipated to continue in FY 2013-14, the fund has been sustainable. The modest increase in activity accounts for the 13% increase in proposed revenues for FY 2012-13. Staff continues to work hard to ensure adequate levels of service. The Housing Rehabilitation Fund is discontinuing the unutilized Business Loan Assistance program and the program funding ($200,000 in de-federalized funds) is being transferred to the General Fund. The remaining Housing Rehabilitation program will continue unchanged. Capital Construction Plan The City’s Capital Improvement/Construction plan can be found in detail on page 252. This budget represents a change in approach for FY 2013-14 in that only those projects that are currently, or are expected to be underway during FY 2013-14 are included in the plan and the budgets for the various construction related funds. As previously noted, due to this change in approach and the continued delay in the Wastewater Treatment Plant project, capital construction and related funding activity is markedly lower than in the previous year, but does not represent a reduction in the amount of capital improvement or construction projects to be completed in the next several years. Funds Consolidation Plan In an effort to improve accounting efficiencies the Finance Department consolidated several funds into other ‘like’ funds. Those funds are grouped near the end of the budget and clearly marked as closed. Additionally, based on recommendations made in the 2011 Special Financial Report on the City of Woodburn Utility Funds several changes have been made to how certain activities are accounted for and are shown in the budget document. These are being instituted in an effort to be more transparent to the public, interested parties and City Council and gain accounting efficiencies. Conclusion The recommended budget for FY 2013-14 continues to allocate limited resources in a manner that supports the strategic direction of the Mayor and City Council. It determines the level of City services provided to residents and supports programs to meet the needs of the community. For all of these reasons your approval of this budget is recommended. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 13 I appreciate the time each of you has contributed to the budget process, in studying the volumes of material you are provided and in donating time to attend workshop sessions. City staff values your input at these sessions, and your help in guiding the City in a positive direction, and on their behalf I say thank you. I would also like to thank the department heads and city staff, again, for adhering to the budget guidance, for working together for the good of the organization, and for the able management of their budgets during the fiscal year. Sincerely, Scott Derickson City Administrator ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 14 Reader’s Guide The budget document serves two distinct purposes. The first is to present the City Council and the public with a clear picture of the services the City provides and the policy alternatives that are available. The second is to provide City management with a financial and operating plan that conforms to the City’s accounting system. The Overview section provides an overview of the key issues, policy issues and programs in the budget and the major areas of emphasis for the City in FY 2013-14. It also includes budget summaries that present the overview of the budget as an operating and financial plan. Budget Message. The Budget Message summarizes key features and issues shaping the FY 2013-14 Budget. Reader’s Guide. The purpose of the Reader’s Guide is to outline how the budget document is presented, and to define key elements for the reader. In addition to the organization chart, there is a brief profile of the City of Woodburn, which describes the context in which our municipal government operates. Following the profile is: summary schedules for revenues and expenditures, property taxes and budgeted departmental staffing levels. Adopted Budgets. The budgets are presented in service categories: General Services, Utility Funds, Capital Construction Funds, Special Revenue Funds, Internal Services Funds, Trust Funds, and Closed Funds. Each service category contains various departments/divisions, in numerical order, presented with a narrative describing the department’s/division’s function and the adopted FY 2013-14 budget as well as prior years’ budget and actual information. Summary tables are included, where appropriate, along with line item detail, except Closed Funds, which have detail only. Bold Indicates the fund was identified as Major Fund as of June 30, 2012 General Services  General Fund – This fund accounts for all general operating revenues and expenditures of the City. The fund is comprised of 15 departments responsible for providing planning, recreation, community, legislative and public safety services to the public. In addition, four of the departments (City Attorney, Finance, Human Resources and Administration) serve as internal service functions providing accounting, employee and legal services to the various departments/divisions of the city.  Street – This fund accounts for the State of Oregon highway apportionment (gas tax). As required by statute the proceeds are used “exclusively for the construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads, streets and roadside rest areas in this state.” Additional revenues are from PGE and NW Natural Gas privilege taxes, and .01 cent Local Gas Tax.  Transit – This fund accounts for the City’s transit program. The primary revenue sources are a transfer from the General Fund as well as Federal and State transit grants. Expenditures include personnel, bus maintenance and operating costs and capital outlay for busses as equipment needs to be replaced.  GO Debt Service Fund (Formerly Bonded Debt Fund) – This fund accounts for the principal and interest payments on the general obligation debt for the police building. Utility Funds  Water – This fund accounts for the operations of the water treatment and distributions systems. Water sales and associated fees are the major revenue sources.  Sewer – This fund accounts for operations of the wastewater collection and treatment system. User charges are the main revenue source. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 15 Capital Construction Funds These funds are used to track capital projects and do not have independent, annual revenues. Funding for projects will come from the related funds as Transfers In or other funding for a specific project, such as grants.  General Capital Construction Fund (Formerly General Fund CIP) – Fund accounts for capital improvement projects for general services facilities.  Water Capital Construction Fund (Formerly Water Well/Distribution Construction) – Fund accounts major repairs, extensions, alterations or other capital improvements to the water system.  Street & Storm Capital Construction Fund (Formerly Street/Storm CIP) – Fund accounts for capital improvements to the street and stormwater systems,  Sewer Cap Construction Fund (Formerly Waste Water Treatment Plant Construction) – Fund accounts for loan proceeds used for construction and improvements to the City’s waste water treatment plant. Special Revenue Funds  Building Inspection – This fund accounts for building permit revenues and the activities of the City’s building permit program. The fund was established as a legislative requirement mandating that building permit revenues not be used for any purpose other than building permit programs.  Housing Rehabilitation – This fund accounts for Community Development Block Grants for low income housing rehabilitation.  Search & Seizure Fund – Fund accounts for City’s share of federal proceeds from drug seizures to be used for drug enforcement and investigation. This fund does not have a budget for the current year.  Retired and Senior Volunteer Program (RSVP) – This fund accounts for the City’s grant and 30% local match to fund its senior volunteer program. This program merged into the General Fund in FY 2013-14 so there is also a General Fund department with RSVP name in this budget.  Cable Franchise Fund – A portion of the cable franchise fees are transferred to this fund and distributed to Woodburn Cable Access Television as required by the franchise agreement to support local community access programming.  Special Assessment Fund – This fund accounts for the City’s Local Improvement Districts. (LIDS)  Parks SDC Fund – Fund accounts for payments received from new development to fund improvements that increase capacity of the City’s parks system.  Street SDC Fund (Formerly Street & Storm SDC Fund and Transportation Impact Fee/TIF Fund) – This fund accounts for street system development charges. The primary use of the proceeds is for street system improvements.  Storm SDC Fund (Formerly Stormwater SDC) – This fund accounts for system development charges received from new development to fund improvements that increase capacity of the City’s stormwater collection system. Uses of the funds are restricted by ordinance and state statute.  Water SDC Fund – This fund accounts for system development charges received from new development to fund improvements that increase capacity of the City’s water treatment and distributions systems. Uses of the funds are restricted by City ordinance and state statute.  Sewer SDC Fund – This fund accounts for system development charges received from new development to fund improvements that increase capacity of the City’s waste water treatment and collections systems. Uses of the funds are restricted by City ordinance and state statute. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 16 Internal Services Funds  Information Services Fund – Fund accounts for City’s network and telephone maintenance and services. In addition, the Information Services department contracts with local agencies and smaller governments to provide network and information services. The primary source of revenue is operating transfers from other city departments that use network and information services.  Insurance Fund – This fund accounts for the City’s general liability and workers’ compensation insurance premiums and serves as the risk management function for the city. The primary source of revenue is operating transfers from other funds for insurance premiums costs.  Public Works Services (Formerly Technical & Environmental Fund) – This fund accounts for the engineering, facilities and vehicle fleet maintenance pertaining to city-wide funds. The primary source of revenue is operating transfers from the public works funds for those services, and internal facilities charges levied on funds with facilities.  Equipment Replacement – Fund accounts for transfers from various funds to be reserved for vehicle and equipment replacement. Trust Funds  Library Endowment – Fund accounts for proceeds donated to the Woodburn Public Library for building maintenance.  Museum Endowment – This fund accounts for proceeds held in trust by the City and ongoing donations received for future improvements for the World’s Berry Center Museum.  Lavelle Black Trust Fund – This fund facilitates the private donation of monies from Leonard Black to the Police Department for use in sustaining the K-9 Program in the name of Lavelle Black. The use of funds will be limited to ongoing costs associated with the replacement, care, training and equipping of K-9 units. Closed Funds  General Operating Reserve Fund – This fund accounted for reserves set aside for future needs. This fund was collapsed into the city’s General Capital Construction Fund as part of the FY 2011-12 budget cycle.  Weed & Seed Fund – This fund accounted for the juvenile gang prevention grant. Primary revenue was a federal grant through the Justice Department, which is no longer available. The fund was retired June 30, 2012  State Revenue Sharing – Fund accounted for state shared revenues and capital outlay for various street improvement projects and street lighting. As part of the funds consolidation proposal of FY 2011-12, this fund was collapsed into the City’s Local Gas and Street Funds.  City Gas Tax – Fund accounted for the proceeds from the City’s gas tax used for street resurfacing projects. This fund was collapsed into the Street Fund as of June 30, 2013.  Bancroft Bond Fund – Reserve held for Bancroft Bonds. As part of the funds consolidation proposal of FY 2011-12 this fund was collapsed into the Housing Rehabilitation Fund.  Economic Development Fund – This fund accounted for the principal and interest payments for the Special Public Works loan for the Waremart intersection improvements. Fund was closed in FY 2011-12  Police Construction Fund – This fund accounted for the proceeds from the general obligation bonds issued and to be used for the construction of the new police building. The remaining funds were transferred to the General Fund in FY 2012-13  Public Works Facility Construction Fund – Fund was closed in FY 2011-12  Sewer Capital Improvement Fund – Fund accounted for the loan proceeds for the sewer pump project and the resulting debt payments. The fund has been closed and the remaining balance after the debt was retired in FY 2011-12 was transferred to the Sewer Fund.  Surface Water/Collections Fund – Fund was established fiscal year 2009-10 to provide a City stormwater program and operations. The main source of revenue was a transfer from the waste water fund. As ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 17 part of the on-going fund consolidation project, the balance of this fund was transferred to the Sewer fund.  Central Stores Fund – This fund accounted for the central purchase of high volume supplies (such as paper, toner, etc.). The primary source of revenue was the cost reimbursement to the fund for these purchases. As a part of the Fund Consolidation Plan, this fund’s balance has been transferred to the General Fund to provide City Hall continued copier lease payments and paper supplies.  Facilities Maintenance Fund – This fund accounted for operation, maintenance and repair of city owned facilities. The primary source of revenue consists of charges to operating departments based on the relative square footage of occupancy. As part of the on-going fund consolidation project, the balance of this fund was transferred to the Public Works Services Fund. Supporting Schedules The Supporting Schedules are intended to provide more detail for detailed readers. The Supporting Schedules include Debt Overview, Personnel Allocation, FTE Detail by Supervising Department, Budgeted Transfers, and Capital Construction Projects. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 18 About Woodburn City Statistics – Demographics The City of Woodburn is located in Marion County, Oregon, 18 miles northeast of the City of Salem along the I-5 corridor. Woodburn is located in Oregon’s Willamette Valley which experiences a moderate climate. Woodburn has changed significantly since it was first incorporated in 1889. The city originally began as a small farming and manufacturing community. Beginning in the 1960’s, Woodburn became a suburb of Salem and Portland with its proximity to I-5. Over the past 18 years, Woodburn has grown 74%. As of the census of 2010, there are 24,080 people residing in Woodburn, as compared to the population in 2000 of 20,100. The percent increase in those 10 years is nearly 20%. With 24,080 residents, Woodburn is the 21st most populated city in Oregon. Between 2006 and 2010, the median income for a household in the city was $42,519. Incorporated 1889 Income - Households: Area in square miles 5.4 Less than $25,000 33% Government Council/Administrator $25,000 to $49,999 39% Population 2010 Census 24,080 $50,000 to $74,999 18% From 2000 Census 20,100 $75,000 to $99,999 6% Adult education level: $100,000 or more 4% High school or higher 58% Bachelor's degree or higher 11% Housing: Race 1-unit 67% Hispanic or Latino 58.9% 2 to 4 units 8% Not Hispanic or Latino 41.1% 5 to 9 units 4% White Alone 38.4% 10 or more units 11% Black of African American Alone 0.2% Mobile Home 10% American Indian and Alaska Native Alone 0.4% Other 1% Asian Alone 0.7% Native Hawaiian and Other Pacific Islander Alone 0.1% Age Some Other Race Alone 0.2% Under age 18 30.9% Two or More Races 1.1% Age 18 and over 69.1% ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 19 City Statistics – Services Fiscal Year Fiscal Year % FY 2010-11 FY 2011-12 Change Community Services Parks Parks/Open space acreage 103 103 0% Playgrounds 8 8 0% Picnic shelters 9 9 0% Park Restrooms 4 4 0% Sports Fields 8 8 0% Library Attendance 193,681 178,203 Circulation 166,794 165,128 Volumes in Collection 84,086 105,923 26% Volumes Added 4,890 4,584 Computer Usage 55,067 48,015 -13% Program Attendance 12,382 9,377 -24% Aquatics Attendance 88,835 127,663 44% Lesson Enrollment 1,612 2,153 34% Recreation Youth Sports 1,752 844 -52% Adult Sports 2,000 450 -78% Youth Programs 1,279 152 -88% Adult Programs 294 658 124% After School Club 26,645 685 -97% Special Events 6,000 6,000 0% Public Transportation Fixed route Rides 31,285 33,877 8% Fixed Route Mileage 32,897 43,646 33% Dial-A-Ride Trips 7,441 6,456 -13% Dial-A-Ride Mileage 24,166 20,872 -14% Out of Town Medical Rides 1,615 1,630 1% Out of Town Medical Mileage 37,205 39,620 6% RSVP Number of Active Volunteers 350 287 -18% Total Volunteer Hours 59,106 36,030 -39% Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 20 Fiscal Year Fiscal Year % FY 2010-11 FY 2011-12 Change City Utilities Water Production capacity 2 mgd 2 mgd 0% Peak capacity demand 5-6 mgd 5-6 mgd 0% Storage capacity 5.45 mg 5.45 mg 0% Number of wells 9 9 0% Miles of water mains 98 98.06 0% Customers 6,700 6,560 Fire Hydrants 950 951 0% Wastewater Average daily treatment 2-3 mgd 2-3 mgd 0% Peak capacity demand 16 mgd 16 mgd 0% Miles of sewer pipeline 87 87 0% Lift stations 8 8 0% Stormwater: Miles of storm sewers 59 59 0% Manholes 1,400 1,400 0% Public Safety: Police Calls 20,431 18,570 Number of sworn officers 32 32 0% Arrests 1,869 1,752 Offences 2,549 3,231 27% Crime Index (Violent Crime) 623 963 55% Crime Index (Property Crime) 575 895 56% Officers Per 1,000 Citizens 1.33 1.29 Building/Planning: Total Building Permits Issued 179 186 4% Residental, New 1 12 1100% Multi Family - 20 Assisted Living Facilities - - 0% Residential Additions & Alterations 30 34 13% Industrial 19 15 -21% Commercial 125 100 -20% Signs and Fences 4 4 0% Manufactured Homes - 1 mg = million gallons mgd = million gallons per day Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 21 The Budget Process City of Woodburn Budget Calendar December 2012  Appoint budget officer  Perform mid-year review of financial position January 2013  Create department forms and distribute  Narratives and budget requests are reviewed  Revenue and expense estimates are gathered  Budget Officer delivers kick-off memo to departments with budget goals and limitations February 2013  Departments complete and turn in budget forms  Initial budget draft is compiled and distributed to departments for review March 2013  Meetings are held with department heads & City Administrator  Make final changes to budget document  Prepare the proposed budget for committee review April 2013  Print notices of budget committee meeting May 2013  Deliver copies of budget to committee members  Budget committee meets to discuss proposed budget  Changes are made, if necessary  Print notices of budget adoption public hearing June 2013  Council holds meeting with public about approval of the budget  Council discusses any changes made by committee and proposes new changes  Council adopts budget, makes applicable appropriations and declares tax levies ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 22 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 of items or services the local government wants to purchase in the coming fiscal year. These are called “expenditures.” It shows other budget requirements that must be planned for, but that won’t actually be spent. It also shows the money, called “resources” or revenues, that 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 taxes. Preparing a budget allows a local government to look at its needs in light of the money available to meet those needs. In Oregon all local governments must plan a budget that has equal resources and requirements, in other words, a balanced budget. A local government can’t plan to purchase more items or services than it has money to pay for them. The budget officer will present this budget to a citizen 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 made adjustments, if any, they approve the budget. Local budget law process requires that certain, specific actions must happen as a local government prepares its annual budget. The process can be broken down into four phases.  Phase 1 begins the process. The budget officer puts together a proposed budget. In larger local governments, department heads or program managers may help. The budget officer must prepare the proposed budget in a format designated by the Department of Revenue. The format meets the requirements set out in the statutes.  Phase 2 is when the budget committee approves the budget. The committee consists of the elected officials of the City Council along with an equal number of electors of the city. Statutes spell out who can be on the budget committee and who cannot. 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 includes adopting the budget by City Council and, when appropriate, certifying property taxes to the county tax 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 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. Changes to the adopted budget must be made before additional money is spent or money is spent for a different purpose than described in the adopted budget. You can change the budget through resolution transfers and supplemental budgets. The two types will be discussed below. 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 appropriations, and in some case ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 23 resources, the governing body must pass a resolution. The resolution must state the need for the transfer, the purpose of the expenditure, and the amount to be transferred. Resolution transfers are used within a fund. For example, within the general fund you can use a resolution to transfer appropriation authority out of the existing materials and services area into the existing personal services area. You must decrease appropriations in materials and services the same dollar amount that you increase appropriations in personal services. The total appropriations for the general fund don’t change. Supplemental Budget: A supplemental budget is a budget prepared during the fiscal year that modifies the adopted budget. They are used to create new appropriations to spend increased resources. They can also be used to transfer resources and appropriations from a special revenue fund to the general fund. A supplemental budget can be created when:  An occurrence or condition that was not known at the time the adopted budget was prepared requires a change in your financial planning,  A situation that was not foreseen at the time the adopted budget was prepared 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 amount estimated in the adopted budget and the difference in resources will significantly affect the level of service your local government could provide. There are two processes for preparing and adopting a supplemental budget. The process you must follow depends on how big of a change you intend to make to the adopted budget. If you plan to adjust a current budget fund by less than 10 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 percent to use the simpler process. If the change that needs to be made to a fund of the adopted budget is 10 percent or more of the expenditures of the fund, then a longer budgeting process must be followed. The two procedures are outlined below: Less than 10 percent: 1. The governing body adopts the supplemental budget at a regularly scheduled council meeting. The budget committee is not required. 2. 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 United States Postal Service, or hand delivering it to every citizen. 3. At the meeting, a resolution adopting the supplemental budget and making appropriations is approved. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 24 More than 10 percent: 1. 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. 2. Five to 30 days before the hearing a notice of the hearing and a summary of the supplemental budget are published using one of the publication methods described above. 3. 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 City Administrator serves as the Budget Officer (ORS 294.331) and has the responsibility to prepare the budget document, present the budget message to the Budget Committee and to maintain budgetary control at the approved appropriation level. Continued review of revenues and expenditures is performed by the Finance Department and the appropriate operating departments. The City prepares its budget in accordance with ORS. The budget is presented in fund and department categories. The budget is established at the department level or at the major appropriation category if only one department exists in a fund. The adopted budget may be amended by budget transfers (ORS 294.450) or supplemental (ORS 294.480 to 294.283). Generally, transfers consist of moving appropriations within a fund from one major appropriation category to another. Supplemental adjustments typically involve increasing the total appropriation level (as well as the resources). All adjustments to the budget are made via resolutions. Amendments after adoption do not require the approval of the Budget Committee members. 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 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. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 25 Budget Assumptions for FY 2013-14 The following assumptions were used in the development of the budget. Personnel Services:  Position budgeting was implemented to utilize actual amounts, instead of estimates, as much as possible  Step increases on employee’s anniversary date, no cost of living adjustment and no salary table adjustment  Medical and dental insurance premiums to increase by various amounts  All employees pay various portions of health insurance premiums  Actual PERS employer share rates effective June 1, 2013 were used, plus 6% employee pickup of PERS expense Materials & Services:  No increase in bottom line appropriation in these budgets.  Certain accounts may exceed prior year appropriation: building maintenance, information services, insurance, and Utilities.  Any other significant variances from the current year budget are explained in the general information page of each fund or department Capital Outlay:  By definition, capital outlay are assets with a life longer than one year and initial cost of at least $5,000  Budgeted amounts in this category are estimated on the purchase cost  Cost includes all ancillary costs needed to put the asset into operation Indirect Cost Allocations:  Administrative functions are allocated to benefiting funds and departments based on an equitable activity for each function. For example, information services costs are allocated based on the amount of computers used, and Internal Rent is allocated based on square footage of the building being serviced. Primary Revenue Sources  Property tax revenue is expected to decline, especially with risk of Compression at this time  All other revenue sources are estimated using trend analysis ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 26 Council Goals During the City Council’s April 13, 2013 Special Meeting, the City Council developed a set of prioritized goals for FY 2013-14. It was also determined the goal list, while certainly not all inclusive of all the City Council’s desires for the community – would focus on a reasonable number of goals the City council felt were important and could be accomplished within the next twenty-four months. Prioritized goal areas included:  Fiscal Sustainability. The City will strive to ease the revenue pressures by making forward looking changes.  Public Safety. Ensuring Public safety will remain a key goal when considering changes.  Economic Development. The City will continue to promote activities designed to attract investment, including but not limited to business attraction, retention and sustainability. As part of this effort, the Council will: 1) Acting as the Urban Renewal Agency, the Council will identify and undertake a new project. 2) It is a high priority to get the long-vacant Salud Building put to a use that will benefit the Downtown District and the City as whole. This may be accomplished through sale or long-term lease of the building, or through a joint venture between the City and private investors, with any fiscal commitment by the City to be financed with Urban Renewal funds, without significant cost the City’s General Fund.  I-5 Interchange Project Response and Management. The City will continue to consider the I-5 Interchange Project as one of the community’s highest priorities.  Community Communication & Outreach. The City of Woodburn will continue its current community outreach and communication efforts, but will strive to make better use of technology - such as social media and other web-based communication opportunities.  Identify Plan for City Owned Property. Review all City owned real property and identify possible surplus or reallocate as needed.  Ordinance Review & Revision. The City will review and revise, if needed, ordinances. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 27 Organizational Chart City of Woodburn Pop. 24,080 Mayor and City Council City Attorney Municipal Court Judge City Administrator City Recorder Recorder Risk Management Finance Director Finance Municipal Court Information Services Human Resources Director Human Resources Economic & Development Director Building Planning Housing Rehab Police Chief Police Public Works Director Public Works Administration Engineering Water Wastewater Surface Water Streets Maintenance Community Services Director Community Relations Recreation Aquatic Center Transit Library Museum RSVP ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 28 FTE Summary by Supervising Department FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FTE % FTE Department FTE FTE FTE FTE Change Change City Administrator 1.40 1.40 2.40 2.35 (0.05) -2.1% City Attorney 2.60 2.60 2.60 2.45 (0.15) -5.8% City Recorder 1.25 1.25 1.10 1.20 0.10 9.1% Community Development 4.00 4.00 4.50 5.00 0.50 11.1% Community Services 39.10 36.06 30.51 33.27 2.76 9.0% Human Resources 2.00 2.00 2.00 2.00 - 0.0% Finance/IS/Muni Court 11.50 11.60 12.10 12.46 0.36 3.0% Police 40.52 40.52 40.02 39.61 (0.41) -1.0% Public Works 58.14 61.86 50.00 49.00 (1.00) -2.0% Total FTE 160.51 161.29 145.23 147.34 2.11 1.5% Budget Actual Detailed breakdown of this table is provided in FTE Detail by Supervising Department on page 247. City Administrator 2% City Attorney 2% City Recorder 1% Community Development 3% Community Services 22% Human Resources 1% Finance/IS/Muni Court 8% Police 28% Public Works 34% FTE By Supervising Department ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 29 Property Tax Analysis City Fiscal Permanent General Fund Year Rate Budgeted Actual Collected Budgeted Actual Collected Expenditures 2001-02 6.0534 4,661,979 4,616,002 163,500 117,933 7,235,040 2002-03 6.0534 4,967,278 5,063,363 170,000 169,751 7,603,014 2003-04 6.0534 5,489,729 5,316,710 166,000 164,025 7,221,447 2004-05 6.0534 5,561,900 5,769,396 147,000 153,402 7,747,568 2005-06 6.0534 6,081,250 6,073,707 651,000 651,900 8,791,856 2006-07 6.0534 6,500,500 6,464,834 651,000 647,195 9,035,190 2007-08 6.0534 6,821,735 6,756,640 665,000 647,897 9,534,401 2008-09 6.0534 7,254,000 7,063,853 665,000 677,356 10,420,201 2009-10 6.0534 7,252,000 7,336,823 490,000 495,805 9,846,485 2010-11 6.0534 7,351,000 7,330,490 515,000 495,377 10,747,046 2011-12 6.0534 7,495,000 7,410,058 530,000 495,840 10,849,469 2012-13* 6.0534 7,625,000 7,000,000 650,000 600,000 11,215,675 General Fund Bond 4,000,000 4,500,000 5,000,000 5,500,000 6,000,000 6,500,000 7,000,000 7,500,000 8,000,000 Property Tax Budgeted vs. Actual Collected - General Fund Budgeted Actual Collected 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 11,000,000 12,000,000 General Fund Property Tax vs. Expenditures Actual Collected Expenditures *Projected Actual ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 30 Major Taxpayers The City of Woodburn is diverse in many ways, and the businesses that have flourished here reflect that. There is world class shopping at the Woodburn Company Stores – One of our State’s most popular tourist attractions. Woodburn also has Oregon’s only Drag Strip. Below is a listing of the major taxpayers for FY 2012-13. Taxpayer 2012-13 Assessed Value 2012-13 Assessed Taxes % of City Assessed Value* Winco Foods LLC 67,741,865 1,319,158 4.48% Craig Realty Group Woodburn LLC 50,614,890 991,348 3.35% Food Services Of America Inc 26,768,810 488,673 1.77% Wal-Mart Real Estate Business Tr 14,305,600 280,191 0.95% Hardware Wholesalers Inc 14,722,700 276,677 0.97% Portland General Electric Co 14,416,440 263,260 0.95% Cascade Meadow LLC 11,606,240 227,321 0.77% Crown 2 Development LLC 10,376,480 203,235 0.69% Mid-Valley Plaza LLC 9,849,190 192,415 0.65% Northwest Natural Gas Co 9,877,600 180,319 0.65% Capital Development Company 8,970,900 165,916 0.59% Pacific Realty Associates Lp 8,219,450 160,576 0.54% Kwds LLC 7,841,950 153,593 0.52% Fleetwood Homes Inc 7,678,070 141,882 0.51% Stonehedge Properties Inc 90% & 7,224,430 141,498 0.48% Woodburn Investment Assoc Ltd 7,058,060 138,240 0.47% K&R Holdings 6,428,930 117,362 0.43% Art Mortgage Borrower Propco 6,012,363 117,035 0.40% Specialty Polymers Inc 6,278,820 114,622 0.42% Sabroso Company 5,927,970 108,217 0.39% 3099 Pacific LLC 5,578,480 101,837 0.37% Wave Division Holdings LLC 4,834,000 88,246 0.32% Copart Of Washington Inc 4,264,707 83,275 0.28% Earl A Doman LLC 4,153,150 80,841 0.27% Montebello Estates-I LLC 4,425,820 80,796 0.29% *Total City assessed value for 2012-13 was $1,512,202,113 Source: Marion County Assessor's Office The assessed valuation for FY 2011-12 was $1,850,222,994, which was a decrease of more than $338 million. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 31 Summary of Revenues and Expenditures – All Funds FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Actual Actual Budget Budget Beginning Balance 22,307,216 20,076,579 35,460,543 40,146,060 Revenues Taxes 8,578,709 8,391,644 8,791,600 7,979,000 Licenses and Permits 225,156 394,523 500,751 321,501 Franchise Fees 1,164,285 1,499,300 1,442,500 1,817,340 Intergovernmental 3,081,225 2,573,399 3,366,755 2,802,839 Fines and Forfeits 689,217 805,884 600,400 593,400 Charges for Goods and Services 9,735,571 10,927,396 10,554,482 11,499,436 Other Financing Sources 3,170,746 37,210,258 158,444 20,000 Miscellaneous Revenue 2,425,667 3,211,708 2,728,712 3,190,881 Total Revenues 29,070,576 65,014,112 28,143,644 28,224,397 Total Beg. Bal. and Revenues 51,377,792 85,090,691 63,604,187 68,370,457 Expenses Personnel Services 12,239,666 12,827,809 12,923,378 13,482,066 Materials and Services 8,890,258 8,792,441 8,005,243 8,164,137 Capital Outlay 6,052,673 2,574,273 26,996,859 7,141,286 Debt Service 4,118,616 23,106,053 4,682,919 5,030,643 Total Expenses Before Contingency 31,301,213 47,300,576 52,608,399 33,818,132 Contingency & Reserves - - 10,995,788 34,552,325 Total Expenses 31,301,213 47,300,576 63,604,187 68,370,457 Fund Net 20,076,579 37,790,115 - - Total Expenses and Fund Net 51,377,792 85,090,691 63,604,187 68,370,457 All Funds - excluding Transfers In and Transfers Out Taxes 28% Licenses and Permits 1% Franchise Fees 7% Intergovern mental 10% Fines and Forfeits 2% Charges for Goods and Services 41% Other Financing Sources Misc Revenue 11% All Funds - Revenues by Class FY 2013-14 Personnel Services 28% Materials and Services 22% Capital Outlay 17% Debt Service 15% All Funds - Expenses by Class FY 2013-14 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 32 Estimated Ending Fund Balances Projected Balance Projected Balance July 1, 2013 Increases Decreases June 30, 2014 % Change General Services General Fund - 001 2,781,000 11,034,189 (11,244,779) 2,570,410 -7.57% Transit Fund - 110 102,212 1,017,044 (1,054,697) 64,559 -36.84% Street Fund - 140 1,350,000 1,949,250 (2,547,494) 751,756 -44.31% GO Debt Service Fund - 250 30,000 528,900 (523,781) 35,119 17.06% Total General Services 4,263,212 14,529,383 (15,370,751) 3,421,844 Utility Funds Water Fund - 470 1,275,000 3,371,715 (3,407,653) 1,239,062 -2.82% Sewer Fund - 472 3,779,000 7,044,200 (6,989,841) 3,833,359 1.44% Total Utility Funds 5,054,000 10,415,915 (10,397,494) 5,072,421 Capital Construction Funds General Cap Const Fund - 358 122,000 - (79,000) 43,000 -64.75% Street & Storm Cap Const Fund - 363 25,000 1,164,600 (1,189,600) - -100.00% Sewer Cap Const Fund - 465 17,000,000 105,100 (2,635,200) 14,469,900 -14.88% Water Cap Const Fund - 466 4,500,000 120,795 (798,974) 3,821,821 -15.07% Total Capital Construction Funds 21,647,000 1,390,495 (4,702,774) 18,334,721 Special Revenue Funds Building Inspection Fund - 123 275,000 408,251 (447,301) 235,950 -14.20% Search & Seizure Fund - 132 - - - - Housing Rehab Fund - 137 274,000 29,500 (253,936) 49,564 -81.91% RSVP Fund - 138 20,000 - (20,000) - -100.00% Cable Franchise Fund - 139 4,500 24,500 (26,050) 2,950 -34.44% Special Assessment Fund - 360 832,000 40,685 - 872,685 4.89% Parks SDC Fund - 364 450,000 22,785 (30,000) 442,785 -1.60% Street SDC Fund - 376 5,000,000 373,221 (905,020) 4,468,201 -10.64% Storm SDC Fund - 377 463,000 17,000 (25,000) 455,000 -1.73% Water SDC Fund - 474 600,000 63,475 (40,000) 623,475 3.91% Sewer SDC Fund - 475 273,000 101,750 - 374,750 37.27% Total Special Revenue Funds 8,191,500 1,081,167 (1,747,307) 7,525,360 Internal Services Funds Information Services Fund - 568 18,000 915,761 (910,500) 23,261 29.23% Insurance Fund - 581 150,000 514,229 (573,906) 90,323 -39.78% Public Works Services Fund - 582 25,000 1,517,047 (1,517,047) 25,000 0.00% Equipment Replacement Fund - 591 728,463 119,259 (847,722) - -100.00% Total Internal Services Funds 921,463 3,066,296 (3,849,175) 138,584 Trust Funds Library Endowment Fund - 690 26,100 165 - 26,265 0.63% Museum Endowment Fund - 691 2,785 20 - 2,805 0.72% Lavelle Black Trust - 695 40,000 325 (10,000) 30,325 -24.19% Total Trust Funds 68,885 510 (10,000) 59,395 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 33 General Services ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 34 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 35 Summary of Revenues and Expenditures – General Fund 001 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Actual Actual Budget Budget Beginning Balance 2,618,413 2,732,180 2,700,000 2,781,000 Revenues Taxes 7,458,779 7,713,172 8,021,600 7,331,000 Licenses and Permits 54,373 55,262 42,000 48,000 Franchise Fees 1,091,366 1,092,695 1,107,500 1,497,340 Intergovernmental 493,225 653,556 657,500 665,189 Fines and Forfeits 689,217 805,316 600,400 593,400 Charges for Goods and Services 461,405 478,270 512,500 526,710 Other Financing Sources 340,966 - - - Miscellaneous Revenue 127,268 288,505 201,000 152,550 Transfers In - 56,833 2,500 220,000 Total Revenues 10,716,599 11,143,609 11,145,000 11,034,189 Total Beg. Bal. and Revenues 13,335,012 13,875,789 13,845,000 13,815,189 Expenses Personnel Services 6,978,423 7,132,456 7,334,967 7,594,955 Materials and Services 3,301,050 3,275,002 3,552,608 3,165,050 Capital Outlay 58,348 29,217 - - Transfers Out 409,225 412,794 328,100 484,774 Total Expenses Before Contingency 10,747,046 10,849,469 11,215,675 11,244,779 Contingency & Reserves - - 2,629,325 2,570,410 Total Expenses 10,747,046 10,849,469 13,845,000 13,815,189 Fund Net 2,732,180 2,744,299 - - Total Expenses and Fund Net 13,479,226 13,593,768 13,845,000 13,815,189 Taxes 67% Licenses and Permits Franchise Fees 14% Intergovern mental 6% Fines and Forfeits 5% Charges for Goods and Services 5% Misc Revenue 1% Transfers In 2% General Fund - Revenues by Class FY 2013-14 Personnel Services 68% Materials and Services 28% Transfers Out 4% General Fund - Expenses by Class FY 2013-14 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 36 General Fund Discussion The revenues total for the General Fund appears flat in the previous table. However, there is a significant decline in Taxes that is offset by an increase in Franchise Fees. If the decline in Taxes continues in FY 2014-15 there is not an identified revenue source to offset it. See the FY 2013-14 Budget Message on page 10 for further discussion of General Fund revenues and risks. In addition to the property tax decline, many of the other General Fund revenue categories are dependent on economic factors that the City cannot control. The Taxes estimate for FY 2013-14 has been decreased $690,000 compared to the prior year. The decline in tax revenues is primarily caused by the $625,000 decrease in property tax revenues budgeted. As discussed in the FY 2013-14 Budget Message, property tax revenues have declined and are not expected to recover next year. Franchise fees for FY 2013-14 increased by $389,840, due to the addition of a Right of Way charge for water and sewer. This charge will sunset in five years unless the City Council takes action to continue it. Other franchise fees included in this category are payments from Portland General Electric (PGE), Northwest Natural Gas, Qwest, Datavision, Wave Broadband, United Disposal, and Woodburn Ambulance for use of the City’s rights-of-way. Traditionally, this revenue source grew between 5% and but these revenues are tied to economic factors so growth has slowed, and in some cases declined. Licenses & Permits for FY 2013-14 increased by $6,000, as revenues did not decline as significantly as budgeted for FY 2012-13. Licenses and Permits revenue did not increase compared to actuals for FY 2011-12. This form of revenue includes Payments in Lieu of Taxes, the local Hotel/Motel Tax, Business License fees, and other license fees that are dependent on the economy. The Fines & Forfeits category consists primarily of $500,000 in court fines collected through the Municipal Court. The remaining amounts include police training surcharge, various towing fees and library fines. With the focus being on collecting every ticket issued, the Municipal Court has done an extraordinary job in the past, and this estimate correlates closely with the Police Department’s ability to police the City by issuing citations, and the Municipal Court’s ability to collect on fines issued. Charges for Goods and Services within the General Fund contain many of the Parks and Recreation fees, all of the Aquatic Center’s charges for admission and memberships, and other charges. The decrease is due to a slowing in the Adult programs within the City and also the lack of funding for programs that in the past were heavily funded by grants. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 37 General Fund – Revenue Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Revenues Department: 000 - Revenue 2,736,067 2,732,180 2,700,000 3081 Beginning Fund Balance 2,781,000 2,781,000 2,781,000 7,174,755 7,410,058 7,625,000 3111 Property Tax 7,000,000 7,000,000 7,000,000 28,381 29,583 28,000 3113 Pmt in Lieu of Taxes 28,000 28,000 28,000 255,643 273,531 250,000 3133 Hotel/Motel Tax 303,000 303,000 303,000 - - 118,600 3181 911 Tax - - - 44,445 46,380 36,000 3211 Business License 40,000 40,000 40,000 6,538 5,398 3,000 3219 Other License 3,000 3,000 3,000 3,390 3,484 3,000 3220 Taxicab Permits 5,000 5,000 5,000 587,815 602,060 625,000 3231 Franchise Fee, PGE 600,000 600,000 600,000 143,551 162,595 167,500 3232 Franchise Fee, NW Natural 160,000 160,000 160,000 72,428 61,861 78,000 3233 Franchise Fee, Qwest 60,000 60,000 60,000 169,330 172,133 160,000 3234 Franchise Fee, United Dis 150,000 150,000 150,000 76,608 77,231 60,000 3235 Franchise Fee, Wave BB 60,000 60,000 60,000 11,483 11,483 11,000 3236 Franchise Fee, W Ambulanc 10,000 10,000 10,000 20,834 5,238 6,000 3237 Franchise Fee, Gervais Te 5,000 5,000 5,000 9,000 - - 3239 Franchise Fee Sprint - - - 316 32 - 3240 Preferred LD Franchise - - - - 61 - 3241 Matrix - - - - - - 3243.470 General Right of Way - Water 155,554 155,554 155,554 - - - 3243.472 General Right of Way - Sewer 296,786 296,786 296,786 16,124 8,407 - 3333 Federal Grants Indirect - - - 8,650 - - 3341 State Grants - - - 297,296 327,444 280,000 3362 State Liquor Proration 260,000 260,000 260,000 35,613 38,691 33,000 3363 State Cigarette Tax 30,000 30,000 30,000 - 167,603 240,000 3364 State Revenue Sharing 240,000 240,000 240,000 235 95 - 3415 Sale of Documents - - - 48,437 4,513 - 3473.109 Recreation Trust - - - - 22,000 23,000 3625.001 Rent-Norcom - - - - 65 - 3679 Donations-Other - - - (281) (84) - 3698 Cash Long and Short - - - 19 (120) - 3698.001 Deposit Difference - - - 23,440 60,086 25,000 3699 Other Miscellaneous Incom 25,000 25,000 25,000 - - 6,500 3699.720 Urban Renewal 6,500 6,500 6,500 340,966 - - 3811 Interfund Loan Proceeds - - - 2,818 124,459 69,000 3881 Reimbursements 69,000 69,000 69,000 - 900 - 3881.001 Reimbursement--Training - - - - 54,191 - 3971.135 Transfer From Revenue Sharing - - - - - - 3971.137 Transfer From Housing Rehab 200,000 200,000 200,000 - 2,642 2,500 3971.357 Transfer From Police Construction - - - 12,113,901 12,404,202 12,550,100 Department Total: 000 - Revenue 12,487,840 12,487,840 12,487,840 Department: 151 - Finance 13,850 16,725 10,000 3416 Lien Search Revenue 15,000 15,000 15,000 61,297 59,296 42,000 3611 Interest from Investments 18,050 18,050 18,050 75,147 76,021 52,000 Department Total: 151 - Finance 33,050 33,050 33,050 Department: 181 - Municipal Court 599,996 720,989 500,000 3531 Court Fines 500,000 500,000 500,000 (27) (140) - 3698 Cash Long and Short - - - 599,969 720,848 500,000 Department Total: 181 - Municipal Court 500,000 500,000 500,000 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 38 General Fund – Revenue Detail - Continued FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Revenues Department: 000 - Revenue Department: 211 - Police 8,780 9,610 12,000 3341 State Grants 10,000 10,000 10,000 - 2,140 13,000 3421 Police Reimbursements 13,000 13,000 13,000 47,300 34,443 45,000 3421.001 Reimbursements School District 45,000 45,000 45,000 19,653 13,939 23,000 3531.101 Police Training Surcharge 23,000 23,000 23,000 55,350 57,000 67,000 3532 Towing Fee 50,000 50,000 50,000 28 - 400 3533 Alarm Fee 400 400 400 100 - 5,000 3673 Donations-Police 5,000 5,000 5,000 15,000 - - 3679 Donations-Other - - - 13,010 - - 3699 Other Miscellaneous Incom - - - 60 1,613 17,000 3881 Reimbursements 17,000 17,000 17,000 4,306 2,700 3,000 3881.001 Reimbursement--Training 1,500 1,500 1,500 163,586 121,446 185,400 Department Total: 211 - Police 164,900 164,900 164,900 Department: 311 - Library 89,806 70,414 75,000 3365 Regional Library Services 75,000 75,000 75,000 2,852 3,370 3,500 3366 Ready to Read Grant 4,000 4,000 4,000 3,524 2,250 3,000 3472 Rural Readers' Fees 3,000 3,000 3,000 14,190 13,388 10,000 3536 Library Fines 20,000 20,000 20,000 505 7,889 - 3672 Donations-Library - - - - 4,000 5,000 3672.001 Donations-Library - Music in the Park 5,000 5,000 5,000 580 2 - 3672.101 Gates Library Grant - - - 100 (85) - 3675 Donations-Museum - - - 2,698 2,750 2,000 3695 Lost Book Revenue 2,000 2,000 2,000 - 20 - 3696 Friends of Library Sales - - - 114,254 103,999 98,500 Department Total: 311 - Library 109,000 109,000 109,000 Department: 421 - Recreation 21,109 28,534 22,000 3473.101 Youth Sports 22,000 22,000 22,000 33,556 22,822 31,000 3473.102 Adult Sports 28,000 28,000 28,000 23,259 24,724 20,000 3473.103 Youth Program 20,000 20,000 20,000 1,776 1,813 - 3473.104 Administration - - - 5,791 125 - 3473.105 Adult Program - - - - 2,141 10,000 3473.106 Sponsorship Revenue 10,000 10,000 10,000 - 230 - 3473.107 Teen Program Revenue - - - 979 50,017 42,000 3473.108 After School Club 45,000 45,000 45,000 (15) 15,050 2,500 3473.110 Arts & Culture 4,210 4,210 4,210 2,508 12,983 14,000 3473.111 Active Adult 14,000 14,000 14,000 6,539 5,171 - 3474 Event Admission - - - 17,262 (50) - 3474.099 Fiesta Events - - - 300 100 - 3671 Donations-Parks - - - 7,500 7,500 - 3671.105 Land o Frost Grant - - - 26,025 20,514 14,000 3671.110 PAL - Teen Prog Grant - - - 146,588 191,673 155,500 Department Total: 421 - Recreation 143,210 143,210 143,210 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 39 General Fund – Revenue Detail - Continued FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Revenues Department: 000 - Revenue Department: 431 - Aquatics 5,007 10,283 18,000 3417 Resale of Merchandise 16,000 16,000 16,000 12,378 12,893 16,000 3418 Concession Sales 17,000 17,000 17,000 79,088 93,542 104,000 3471.101 Pool Admissions 107,000 107,000 107,000 26,250 19,869 33,000 3471.102 Pool Memberships 29,000 29,000 29,000 10,732 11,533 15,000 3471.103 Pool Rentals 15,000 15,000 15,000 45,505 40,839 45,000 3471.104 Swimming Lessons 50,000 50,000 50,000 - 7,875 10,000 3471.105 Sponsorships 9,000 9,000 9,000 - 645 4,000 3471.107 Towels/Misc 4,000 4,000 4,000 76 (15) - 3698 Cash Long and Short - - - 179,035 197,465 245,000 Department Total: 431 - Aquatics 247,000 247,000 247,000 Department: 481 - RSVP - - - 3971.138 Transfer From RSVP 20,000 20,000 20,000 - - - 3332 Federal Grants 46,189 46,189 46,189 - - - Department Total: 481 - RSVP 66,189 66,189 66,189 Department: 499 - Community Services Admin 3,848 3,070 3,500 3625 Facilities Rent 3,500 3,500 3,500 3,848 3,070 3,500 Department Total: 499 - Community Services Admin 3,500 3,500 3,500 Department: 511 - Planning 14,758 16,552 13,000 3451 T&E Planning Develop Fee 18,500 18,500 18,500 41,580 40,513 42,000 3456 Planning Fees 42,000 42,000 42,000 56,338 57,064 55,000 Department Total: 511 - Planning 60,500 60,500 60,500 13,452,666 13,875,789 13,845,000 Total Revenue Total: 001 - General Fund 13,815,189 13,815,189 13,815,189 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 40 General Fund Expenditures by Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Actual Actual Budget Budget 001 General Fund 011 - Council & Mayor 39,703 42,028 36,261 40,465 121 - Administration 166,155 165,005 171,108 205,842 131 - City Recorder 42,389 45,171 48,380 58,754 141 - City Attorney 139,286 130,735 139,998 141,785 151 - Finance 293,008 310,967 290,150 278,060 161 - Human Resources 36,476 69,970 42,285 46,339 181 - Court 187,699 204,412 213,976 138,469 211 - Police 5,660,798 6,143,544 6,272,070 6,534,462 311 - Library 1,061,030 1,040,440 987,097 913,486 421 - Recreation 490,426 392,036 478,125 411,630 431 - Aquatics 670,489 458,572 512,039 493,027 481 - RSVP - - - 68,582 499 - Community Services Admin 364,231 395,900 337,407 309,158 511 - Planning 358,305 335,301 367,232 364,566 631 - Maintenance 566,463 562,381 526,370 520,121 199 - Non-departmental 670,588 553,006 793,177 720,033 Contingency & Reserve - - 2,629,325 2,570,410 General Fund Expenditures Total 10,747,046 10,849,468 13,845,000 13,815,189 7% 1% 61% 9% 4% 5% 4% 3% 5% Where The Money Goes - General Fund Administration * Municipal Court Police Library Recreation Aquatics Center Community Svcs Admin & RSVP Planning Parks Maintenance *Includes Council & Mayor, Administration, City Recorder, City Attorney, Finance and Human Resources ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 41 General Fund – Expenditures by Department Council & Mayor Fund/Fund Number: General - 001 Department/Department Number: City Council – 011 Department Director: Scott Derickson Description of purpose/functions of department: This department budget is to account for the various costs incurred by the Mayor and City Council. Among those costs are the following: office space and equipment overhead for Mayor and Council, meeting expenses, community outreach and Mayor and Council payroll expenses. Primary duties of the Council include:  Pursuant to Section 6, Woodburn Charter of 1982 “except as this charter provides otherwise, all powers of the City shall be vested in the council;”  The City council is responsible for determining the direction and priorities of City government. The full Council is composed of an elected Mayor and six elected City Councilors;  Pursuant to Section 13, Woodburn Charter of 1982, the City Council is required to “hold a regular meeting at least once each 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 in the City Hall at 7:00 pm;  The Mayor and City Council individually represent the City by their membership on regional forums and civic organizations. Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Council & Mayor 2,593 2,605 2,658 Personnel Services - - - 37,112 39,423 33,603 Materials & Services 40,465 40,465 40,465 39,705 42,028 36,261 Council & Mayor Total 40,465 40,465 40,465 Account Description Stipends for the City Council and Mayor are eliminated for FY 2013-14 to reduce expenses. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 42 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 011 - Council & Mayor Program: 1111 - Legislative Personnel Services 2,400 2,398 1,400 5111 Regular Wages - - - - - 1,000 5112 Part-Time Wages - - - 1 1 7 5211 OR Workers' Benefit - - - 185 [PHONE REDACTED] Social Security - - - - - 30 5214 Retirement - - - 8 22 37 5216 Unemployment Insurance - - - 2,593 2,605 2,658 Total - Personnel Services - - - Materials & Services - - 500 5315 Computer Supplies 500 500 500 268 [PHONE REDACTED] Other Office Supplies 500 500 500 1,000 - 1,000 5382 Flowering Plants - - - - - - 5399 Other Supplies 1,004 1,004 1,004 450 [PHONE REDACTED] Other Professional Serv 500 500 500 59 53 100 5421 Telephone/Data 100 100 100 - - 60 5422 Postage 60 60 60 22,102 20,960 17,869 5428 IS Support 25,200 25,200 25,200 219 321 - 5431 Lodging - - - 70 - - 5432 Meals - - - 188 307 - 5433 Mileage - - - 12,256 16,427 11,249 5448 Internal Rent 10,776 10,776 10,776 141 [PHONE REDACTED] Dues & Subscriptions 225 225 225 360 615 1,500 5492 Registrations/Tuitions 1,500 1,500 1,500 - - 100 5493 Printing/Binding 100 100 100 37,112 39,423 33,603 Total - Materials & Services 40,465 40,465 40,465 39,706 42,028 36,261 Program Total: 1111 - Legislative 40,465 40,465 40,465 39,706 42,028 36,261 Department Total: 011 - Council & Mayor 40,465 40,465 40,465 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 43 Administration Fund/Fund Number: General - 001 Department/Department Number: Administration- 121 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 administrative head of the government of the city.” The Charter specifically defines the powers and duties as:  Advising the Council of the “affairs and needs of the city;”  Ensuring that “all ordinance are enforced and that the provisions of franchises, leases, contracts, permits and privileges granted by the city are observed;”  Appointment and removal of “all city officers and employees” and general supervision and control over them and their work;”  Acting as “purchasing agent for…the city;”  “Supervision…of all public utilities owned and operated by the city, and…general supervision over all city property;” and  “Other duties” required the Charter or City Council Description of department, including number of personnel: The department consists of 2.35 FTE responsible for carrying the duties listed above. Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Administration 132,109 123,846 137,675 Personnel Services 167,216 167,216 167,216 34,045 41,158 33,433 Materials & Services 38,626 38,626 38,626 166,154 165,004 171,108 Administration Total 205,842 205,842 205,842 Account Description Please note the Personnel Services classification is low for this department because the FTE costs are allocated among various departments and funds. Please see Personnel Allocation table on page 244 for clarification. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 44 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 121 - Administration Program: 1211 - Executive Personnel Services 99,104 90,081 91,124 5111 Regular Wages 110,514 110,514 110,514 27 25 28 5211 OR Workers' Benefit 39 39 39 6,657 5,900 6,971 5212 Social Security 7,611 7,611 7,611 7,540 6,663 13,987 5213 Med, Den, Life Ins. 18,540 18,540 18,540 17,869 19,817 23,465 5214 Retirement 28,550 28,550 28,550 393 [PHONE REDACTED] Long Term Disability Ins 346 346 346 286 806 1,504 5216 Unemployment Insurance 1,437 1,437 1,437 233 [PHONE REDACTED] Life Insurance 179 179 179 132,109 123,847 137,675 Total - Personnel Services 167,216 167,216 167,216 Materials & Services 2,628 2,405 3,000 5319 Other Office Supplies 3,000 3,000 3,000 752 256 2,000 5419 Other Professional Serv 2,000 2,000 2,000 190 [PHONE REDACTED] Telephone/Data 200 200 200 294 [PHONE REDACTED] Postage 250 250 250 9,670 15,720 8,934 5428 IS Support 12,600 12,600 12,600 608 842 - 5431 Lodging - - - 131 180 - 5432 Meals - - - 207 344 - 5433 Mileage - - - 15,500 16,427 11,249 5448 Internal Rent 10,776 10,776 10,776 2,728 2,554 3,600 5491 Dues & Subscriptions 3,800 3,800 3,800 1,336 1,919 4,200 5492 Registrations/Tuitions 6,000 6,000 6,000 34,045 41,158 33,433 Total - Materials & Services 38,626 38,626 38,626 166,155 165,005 171,108 Program Total: 1211 - Executive 205,842 205,842 205,842 166,155 165,005 171,108 Department Total: 121 - Administration 205,842 205,842 205,842 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 45 City Recorder Fund/Fund Number: General Fund - 001 Department/Department Number: City Recorder - 131 Department Director: Heather Pierson Description of purpose/functions of department: The City Recorders office is responsible for a variety of administrative activities including records management, Council meeting administration, and legislation 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: The City Recorders office is staffed by one full time employee and .2 FTE Administrative Assistant. Description of FY 2012-13 accomplishments:  Completed workers compensation self-audit  Administered 2012 elections Description of FY 2013-14 proposed focus/goals:  Develop and implement process for tracking certificates of insurance from vendors  Continue review of records destruction requests from various departments Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted City Recorder 34,024 30,712 25,092 Personnel Services 33,582 33,582 33,582 8,365 14,460 23,288 Materials & Services 25,172 25,172 25,172 42,389 45,172 48,380 City Recorder Total 58,754 58,754 58,754 Account Description Please note the Personnel Services classification is low for this department because the FTE costs are allocated among various departments and funds. Please see Personnel Allocation table on page 244 for clarification. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 46 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 131 - City Recorder Program: 1531 - Records Personnel Services 23,237 20,028 15,569 5111 Regular Wages 22,029 22,029 22,029 9 8 7 5211 OR Workers' Benefit 11 11 11 1,715 1,467 1,191 5212 Social Security 1,658 1,658 1,658 5,093 4,649 3,721 5213 Med, Den, Life Ins. 3,676 3,676 3,676 3,758 4,260 4,245 5214 Retirement 5,781 5,781 5,781 90 79 63 5215 Long Term Disability Ins 92 92 92 67 [PHONE REDACTED] Unemployment Insurance 287 287 287 54 47 39 5217 Life Insurance 48 48 48 34,024 30,712 25,092 Total - Personnel Services 33,582 33,582 33,582 Materials & Services 2,010 799 4,000 5319 Other Office Supplies 3,000 3,000 3,000 - 184 - 5419 Other Professional Serv - - - 108 97 150 5421 Telephone/Data 150 150 150 37 55 150 5422 Postage 150 150 150 4,144 4,144 6,701 5428 IS Support 9,450 9,450 9,450 225 - 500 5431 Lodging 500 500 500 10 89 - 5433 Mileage 300 300 300 - 5,749 3,937 5448 Internal Rent 3,772 3,772 3,772 980 - 1,750 5471 Equipment Repair & Maint 1,750 1,750 1,750 338 625 3,100 5492 Registrations/Tuitions 3,100 3,100 3,100 514 2,718 3,000 5499 Other Services 3,000 3,000 3,000 8,365 14,460 23,288 Total - Materials & Services 25,172 25,172 25,172 42,389 45,172 48,380 Program Total: 1531 - Records 58,754 58,754 58,754 42,389 45,172 48,380 Department Total: 131 - City Recorder 58,754 58,754 58,754 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 47 City Attorney Fund/Fund Number: General - 001 Department/Department Number: City Attorney - 141 Department Director: N. Robert Shields Description of purpose/functions of department: The City Attorney provides to the City a wide range of professional legal services with emphasis on the specialized field of municipal law. This includes: giving legal advice to the City Council, City Administrator, and Departments; drafting ordinances and resolutions; reviewing and preparing agreements; negotiating with employee unions; and representing the City in state and federal courts. Description of department, including number of personnel: The department consists of 2.45 FTE: the City Attorney, Assistant City Attorney, and an Executive/Legal Assistant that is shared with the City Administrator. Description of FY 2012-13 accomplishments:  Negotiated a Collective Bargaining Agreement with the Woodburn Police Association  Negotiated a new 10 year ambulance franchise with Woodburn Ambulance  Filed a brief in the Court of Appeals on the Urban Growth Boundary expansion  Issued legal opinion on murals and drafted the Public Art Mural Ordinance  Collected over $120,000 in unpaid gas tax and penalty  Negotiated an access condition modification for Renaissance Homes development Description of FY 2013-14 proposed focus/goals:  Present oral argument in Urban Growth Boundary expansion case  Complete negotiations on new 10 year cable television franchise with WAVE Broadband  Complete negotiations on new franchise with Portland General Electric  Complete negotiations on new telecommunications franchise with Data Vision  Finish review and revision of police department LEXIPOL policies  Continue ordinance review/revision project  Continue to provide timely legal advice to the City Council, City Administrator and departments to enable them to achieve their goals and objectives Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted City Attorney 106,437 93,931 102,423 Personnel Services 101,792 101,792 101,792 32,849 36,804 37,575 Materials & Services 39,993 39,993 39,993 139,286 130,735 139,998 City Attorney Total 141,785 141,785 141,785 Account Description Please note the Personnel Services classification is low for this department because the FTE costs are allocated among various departments and funds. Please see Personnel Allocation table on page 244 for clarification. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 48 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 141 - City Attorney Program: 1411 - Legal Personnel Services 76,788 66,514 68,057 5111 Regular Wages 64,552 64,552 64,552 27 24 29 5211 OR Workers' Benefit 26 26 26 5,603 4,809 5,206 5212 Social Security 4,756 4,756 4,756 8,072 6,190 9,205 5213 Med, Den, Life Ins. 13,072 13,072 13,072 15,252 15,399 18,357 5214 Retirement 18,141 18,141 18,141 296 [PHONE REDACTED] Long Term Disability Ins 267 267 267 222 592 1,123 5216 Unemployment Insurance 839 839 839 177 [PHONE REDACTED] Life Insurance 139 139 139 106,437 93,932 102,423 Total - Personnel Services 101,792 101,792 101,792 Materials & Services 6,529 7,468 8,500 5314 Books 8,000 8,000 8,000 971 [PHONE REDACTED] Other Office Supplies 700 700 700 - 2,033 3,000 5412 Legal 3,000 3,000 3,000 - 735 - 5419 Other Professional Serv - - - 1,086 1,292 1,700 5421 Telephone/Data 1,700 1,700 1,700 76 41 200 5422 Postage 200 200 200 8,288 7,860 6,701 5428 IS Support 9,450 9,450 9,450 1,214 641 - 5431 Lodging - - - 89 13 - 5432 Meals - - - 525 361 - 5433 Mileage - - - 287 203 - 5434 Airfare - - - 9,193 11,499 7,874 5448 Internal Rent 7,543 7,543 7,543 - - 200 5471 Equipment Repair & Maint 200 200 200 1,959 1,929 2,500 5491 Dues & Subscriptions 2,500 2,500 2,500 2,406 2,200 5,700 5492 Registrations/Tuitions 6,500 6,500 6,500 225 [PHONE REDACTED] Court Costs 200 200 200 32,849 36,804 37,575 Total - Materials & Services 39,993 39,993 39,993 139,286 130,735 139,998 Program Total: 1411 - Legal 141,785 141,785 141,785 139,286 130,735 139,998 Department Total: 141 - City Attorney 141,785 141,785 141,785 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 49 Finance Fund/Fund Number: General - 001 Department/Department Number: Finance - 151 Department Director: Christina Shearer Description of purpose/functions of department: The Finance Department provides coordination and direction of the accounting and financial management services of the City. This includes, but is not limited to, directing, monitoring and controlling an effective financial accounting system, controlling the assets and financial operations of the City and providing a framework for financial planning and analysis to support the operation and management of all City departments. The Finance Department also processes and maintains the City’s general ledger, utility billing, accounts receivable, accounts payable, fixed assets and payroll systems. In addition, the Finance Department functions as a ‘financial services’ provider to the City’s departments as needed (for example assisting in procuring new financing packages, project accounting, etc.) Description of department, including number of personnel: The department consists of eight staff members, including one director and one manager, who are responsible for carrying the duties listed above. Description of FY 2012-13 accomplishments:  Centralized cash receipting for Municipal Court & Finance to one window within City Hall  Received GFOA Distinguished Budget Award for FY 2012-13 document  Implemented position budgeting to project personnel costs for FY 2013-14 budget Description of FY 2013-14 proposed focus/goals:  Continued staff training for improvements to systems, customer service and internal controls  Cross training of finance staff to allow for 1 full time Municipal Court Clerk  Pursue the implementation of project accounting  Complete first-ever master procedure manual for entire department  Submit FY 2013-14 Budget for 2nd GFOA award  Continue to research possibility of on-line bill payment solutions for utilities  Begin General Ledger cleanup process that will include removing unused Programs and departments to establish efficiencies in almost every facet of the department  Centralize accounting function of city finances including using a new Accounts Receivable module within existing software  Implement a new time and attendance software city-wide ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 50 Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Finance 104,785 114,016 99,456 Personnel Services 147,490 147,490 147,490 188,223 196,950 190,694 Materials & Services 130,570 130,570 130,570 293,008 310,966 290,150 Finance Total 278,060 278,060 278,060 Account Description Please note the Personnel Services classification is low for this department because the FTE costs are allocated among various departments and funds. Please see Personnel Allocation table on page 244 for clarification. Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 151 - Finance Program: 1511 - Finance Personnel Services 78,150 83,968 68,107 5111 Regular Wages 99,493 99,493 99,493 26 8 - 5121 Overtime - - - 37 33 31 5211 OR Workers' Benefit 43 43 43 6,020 6,063 5,210 5212 Social Security 7,611 7,611 7,611 10,483 9,126 10,201 5213 Med, Den, Life Ins. 13,322 13,322 13,322 9,170 13,628 14,337 5214 Retirement 25,101 25,101 25,101 420 [PHONE REDACTED] Long Term Disability Ins 410 410 410 232 734 1,124 5216 Unemployment Insurance 1,294 1,294 1,294 247 [PHONE REDACTED] Life Insurance 216 216 216 104,785 114,016 99,456 Total - Personnel Services 147,490 147,490 147,490 Materials & Services - [PHONE REDACTED] Computer Supplies 700 700 700 9,344 7,094 8,500 5319 Other Office Supplies 8,500 8,500 8,500 28,401 33,600 35,000 5414 Accounting/Auditing 20,000 20,000 20,000 13,168 12,264 7,500 5419 Other Professional Serv 6,500 6,500 6,500 182 [PHONE REDACTED] Telephone/Data 500 500 500 1,053 [PHONE REDACTED] Postage 800 800 800 1,017 - - 5424 Advertising - - - 966 611 4,500 5427 Training 5,000 5,000 5,000 38,679 44,540 37,971 5428 IS Support 28,350 28,350 28,350 6,254 6,350 7,000 5429 Other Communication Serv 7,000 7,000 7,000 243 1,224 4,500 5439 Other Travel 4,500 4,500 4,500 30,228 41,068 28,123 5448 Internal Rent 26,940 26,940 26,940 500 - - 5461 Auto Insurance - - - 400 - 400 5462 Employee Blanket Bond 400 400 400 797 [PHONE REDACTED] Dues & Subscriptions 1,200 1,200 1,200 - 590 - 5492 Registrations/Tuitions - - - 1,801 1,295 2,500 5493 Printing/Binding 2,500 2,500 2,500 55,191 46,289 52,000 5500 Banking Fees & Charges 17,680 17,680 17,680 188,223 196,950 190,694 Total - Materials & Services 130,570 130,570 130,570 293,008 310,966 290,150 Program Total: 1511 - Finance 278,060 278,060 278,060 293,008 310,966 290,150 Department Total: 151 - Finance 278,060 278,060 278,060 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 51 Human Resources Fund/Fund Number: General - 001 Department/Department Number: Human Resources - 161 Department Director: Michael Hereford Description of purpose/functions of department: To provide centralized human resources services and responsive customer service in support of the employees, department heads and the City Administrator. The department is responsible for a full range of comprehensive human resources services and programs to enhance the efficiency and effectiveness of the organization including: recruitment and selection, classification and compensation systems, benefit administration, ADA compliance, employee/labor relations, citywide training, personnel policy development and administration, personnel record management, and recognition. Description of department, including number of personnel: The department consists of 2 FTE: One Human Resources Director and one Assistant Human Resources Director. Description of FY 2012-13 accomplishments:  Implemented NeoGov software to improve recruiting and candidate tracking  Developed and provided supervisor training series Description of FY 2013-14 proposed focus/goals:  Implement electronic time and attendance tracking to increase payroll automation  Update Employee Policy Manual Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Human Resources 11,467 11,877 13,206 Personnel Services 12,585 12,585 12,585 25,009 58,091 29,079 Materials & Services 33,754 33,754 33,754 36,476 69,968 42,285 Human Resources Total 46,339 46,339 46,339 Account Description Please note the Personnel Services classification is low for this department because the FTE costs are allocated among various departments and funds. Please see Personnel Allocation table on page 244 for clarification. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 52 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 161 - Human Resources Program: 1611 - Risk Management Personnel Services 8,813 8,335 8,000 5111 Regular Wages 8,446 8,446 8,446 3 3 3 5211 OR Workers' Benefit 3 3 3 640 [PHONE REDACTED] Social Security 647 647 647 930 1,436 2,743 5213 Med, Den, Life Ins. 1,233 1,233 1,233 1,016 1,351 1,664 5214 Retirement 2,093 2,093 2,093 25 31 32 5215 Long Term Disability Ins 35 35 35 26 75 132 5216 Unemployment Insurance 110 110 110 15 18 20 5217 Life Insurance 18 18 18 11,467 11,878 13,206 Total - Personnel Services 12,585 12,585 12,585 Materials & Services - - 3,000 5315 Computer Supplies 3,000 3,000 3,000 3,913 19,740 4,000 5319 Other Office Supplies 4,000 4,000 4,000 573 - - 5329 Other Operating Supplies - - - - 1,629 - 5413 Management - - - 99 - - 5417 Human Resources - - - 2,820 13,072 5,000 5419 Other Professional Serv 5,000 5,000 5,000 - [PHONE REDACTED] Telephone/Data 800 800 800 1,134 20 200 5424 Advertising 200 200 200 8,288 9,350 4,467 5428 IS Support 9,450 9,450 9,450 - 127 - 5431 Lodging - - - 113 343 - 5432 Meals - - - 46 76 - 5433 Mileage - - - 7,660 10,678 7,312 5448 Internal Rent 7,004 7,004 7,004 362 451 1,000 5491 Dues & Subscriptions 1,000 1,000 1,000 - 929 2,200 5492 Registrations/Tuitions 2,200 2,200 2,200 - 3 - 5493 Printing/Binding - - - - 1,012 1,100 5499 Other Services 1,100 1,100 1,100 25,009 58,092 29,079 Total - Materials & Services 33,754 33,754 33,754 36,476 69,969 42,285 Program Total: 1611 - Risk Management 46,339 46,339 46,339 36,476 69,969 42,285 Department Total: 161 - Human Resources 46,339 46,339 46,339 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 53 Municipal Court Fund/Fund Number: General - 001 Department/Department Number: Municipal Court - 181 Department Director: Christina Shearer Description of purpose/functions of department: The City’s Municipal Court provides for the adjudication of minor traffic violations, is responsible for processing all citations and violations issued by the Woodburn Police Department and is responsible for processing code violations issued by the City’s Code Enforcement Department. Description of department, including number of personnel: The Municipal Court is staffed by one full time court clerk, a part-time Judge, various part time Bailiffs, and is overseen by the Accounting Manager. Description of FY 2012-13 accomplishments:  Integration into the Finance Department to provide better service to customers and better internal controls over the cash receipting function  Implementation of a new collection agency to increase amount of revenue on stale accounts  Adoption of a diversion program to increase revenue and efficiencies with eligible cases Description of FY 2013-14 proposed focus/goals:  Continued focus on implementation of court E-Tickets to minimize data entry  Purging of stale court records to free up valuable time and space  Sustained focus on cross training Finance staff members on Municipal Court process  Search for scheduling efficiencies in arraignment & trial scheduling Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Municipal Court 145,679 168,556 172,963 Personnel Services 104,603 104,603 104,603 38,095 35,856 41,013 Materials & Services 33,866 33,866 33,866 3,925 - - Capital Outlay - - - 187,699 204,412 213,976 Municipal Court Total 138,469 138,469 138,469 Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 54 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 181 - Municipal Court Program: 1811 - Judicial Personnel Services 85,015 86,845 86,258 5111 Regular Wages 51,951 51,951 51,951 14,622 22,847 20,286 5112 Part-Time Wages 16,368 16,368 16,368 61 66 79 5211 OR Workers' Benefit 41 41 41 7,453 7,791 8,151 5212 Social Security 5,227 5,227 5,227 26,283 35,388 35,838 5213 Med, Den, Life Ins. 17,343 17,343 17,343 11,477 14,156 19,871 5214 Retirement 12,444 12,444 12,444 297 [PHONE REDACTED] Long Term Disability Ins 223 223 223 298 978 1,758 5216 Unemployment Insurance 889 889 889 174 [PHONE REDACTED] Life Insurance 117 117 117 145,679 168,556 172,963 Total - Personnel Services 104,603 104,603 104,603 Materials & Services 4,350 3,383 7,000 5319 Other Office Supplies 4,500 4,500 4,500 1,222 368 2,500 5419 Other Professional Serv 2,500 2,500 2,500 118 [PHONE REDACTED] Telephone/Data 150 150 150 2,054 2,243 1,800 5422 Postage 1,800 1,800 1,800 11,051 10,480 8,934 5428 IS Support 6,300 6,300 6,300 4,834 4,386 5,000 5429 Other Communication Serv 5,000 5,000 5,000 219 (74) - 5431 Lodging - - - 212 - - 5432 Meals - - - - 481 - 5439 Other Travel - - - 6,000 3,834 7,000 5446 Software Licenses 5,000 5,000 5,000 7,660 9,856 6,479 5448 Internal Rent 6,466 6,466 6,466 85 [PHONE REDACTED] Dues & Subscriptions 150 150 150 289 379 2,000 5492 Registrations/Tuitions 2,000 2,000 2,000 38,095 35,856 41,013 Total - Materials & Services 33,866 33,866 33,866 Capital Outlay 3,925 - - 5645 Computing - - - 3,925 - - Total - Capital Outlay - - - 187,699 204,412 213,976 Program Total: 1811 - Judicial 138,469 138,469 138,469 187,699 204,412 213,976 Department Total: 181 - Municipal Court 138,469 138,469 138,469 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 55 Police Fund/Fund Number: General - 001 Department/Department Number: Police - 211 Department Director: Scott D. Russell Description of purpose/functions of department: The police program provides 24-hour-a-day, 7-days-per-week law enforcement coverage, and includes patrol, school resource, community response, traffic, investigative, drug and gang enforcement, evidence processing and storage, police records management and police administrative services. Description of department, including number of personnel: 31 Sworn Police Officers 8 Civilian Support Staff Description of FY 2012-13 accomplishments: Administration  Completed Major Records Management and Mobile Data Systems Upgrades. Beginning in spring 2012 the department began a transition to a new Records Management System operating on a Windows Server from the old system that was running on an IBM mini-mainframe since 1992. This was done simultaneously with NORCOM’s transition to a similar system. The process was completed with an upgrade to the Mobile Data System operating in the field during the summer months. Debugging and tweaking of the system is ongoing by the vendor, but major quality control issues were resolved this fall.  Strategic Planning & Service Level Reviews. Staff has been completing updates to the strategic plan and conducting reviews of service levels both current and future. This is being done collaboratively through meetings with each work unit within the department, directed projects for supervisors, and planning events. The work-product is being readied for presentation to City Council in 2013.  Department Annual Awards included four Medals of Honor and a Medal of Valor as well as numerous service awards  Partnered with legal department in administrative and civil review of officer involved shooting case.  Assisted Legal and HR Departments with negotiations on a new collective bargaining agreement with Woodburn Police Association.  Assisted NORCOM with negotiations on dispatch center consolidations Support Division  Numerous Major Crime Investigations Completed. Major crime investigations undertaken and completed this year included a Gang Homicide Investigation on Hardcastle Ave., The Woodburn High School Arson case, the Officer Involved Shooting case on N. Fifth Street, and a high profile case of a priest accused of sex abuse, a gang shooting at Stonehenge and several other major persons crime cases. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 56  Increased “Drug House” Enforcement. Beginning with a longtime problem house on Wilson St. and including numerous problem drug houses throughout the City investigators were able to obtain search warrants and shut down properties that were causing livability problems.  New Tall Grass Enforcement Method. Given the limited resources available to pay for cutting problem grass properties staff worked to prioritize those with the greatest livability impact, and to aggressively seek property owner resolution. These increased efforts led to a significant reduction in the amount and size of contract cuts required.  Citizen Police Academy. Staff conducted another successful Citizen Police Academy that included citizens and business owners from the community. The six week program continues to be popular with all who attend and gain extra insight into the local criminal justice system.  GREAT! Gang Resistance Education began operating in afterschool clubs this year and we were able to expand the number and variety of children served. Patrol Division  K-9 Teams Expanded Abilities and Narcotics K-9 Team Deployed. With the generous support of our community, the City has successfully trained and deployed a Narcotics K-9 team joining the two Patrol K- 9 teams. The Narcotics K-9 has already had several significant recoveries of drugs. Two of our three K9 handlers and their dogs hosted and participated in a TAC Dogs course. This course teaches the handlers and their dogs how to work in a high stress environment. Additionally the skills taught to the handlers provide a significant way of controlling their dogs without the use of a leash at all times. To date, both of the WPD handler’s that attended this course are using the control technique and have seen significant gains in control and ability in their dogs. With the growth of the Canine unit (Three Dogs) the need for an accurate, consistent reporting system was paramount. In 2012 WPD purchased and has been using the K.A.T.S. (K9 Activity Tracking System). The use of the program provides the handler, department, city the ability to track any number of areas as well as integrate networking systems with other K9 units that use the same system.  Added Tactical Services Unit (TSU) Capabilities. Two members of the TSU completed a Scout/Sniper school and qualified to operate as perimeter operators to help control tactical situations from distance. These members augment the team made up of Woodburn, Hubbard, and Mt. Angel police officers. TSU Medics also hosted the Tactical Combat Casualty Care (TCCC) course for area officers. This course is designed to provide the individual officer the skills necessary to effectively treat traumatic injuries that can and do occur not only on the battlefield, but in police operations. This course was taught by Army Special Forces Sergeant’s out of Washington State. All of these capabilities were tested throughout the year but especially on December 11, 2012 when TSU responded to the Clackamas Town Center to lend any assistance required during an Active Shooter incident that ultimately left three dead (one being the shooter) and one critically wounded. Upon arrival at the location TSU, along with OSP SWAT, FBI SWAT, and PPB SERT conducted high risk clearing of the entire CTC. All told, these units cleared over 1 million square feet of space while having to be 100% prepared to engage unknown threats, or rescue civilians still hiding within the CTC. After three hours of conducting this clearing work TSU and the other tactical teams completed the mission. With the lessons learned from this incident, WPD has began implementing and updating our response plans as well as continue to be a leader in our field to provide innovative ways to make our city safe. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 57  Expanded Local Partnerships. Our team worked to develop resources from local agencies. These partnerships were seen in action during the Woodburn High School Fire response and at other times throughout the year.  Increased Training. The City increased the level of advanced training for supervisors and detectives, as well as obtained instructor status for several officers in required training areas. This allows us to conduct much of our state mandated in-service training in house.  District Community Meetings/Community Outreach. District Meetings and increased Neighborhood Watch programs and community events including National Night Out and participation in the Historic Downtown Neighborhood Association. This year follow-ups to our Community Networking Meetings were conducted and support was provided to ongoing District Meetings.  Personally Worn Cameras. After testing with the Traffic Unit the department deployed personally worn video cameras to the majority of patrol officers for evidence and community relations quality control. The cameras have proved invaluable in capturing events in the field and in resolving citizen complaints.  CIT, CNU, and Mental Health Crisis. Local CIT (Crisis Intervention Team) worked with Marion County Team to address several persons in chronic mental health crisis. Developed additional officers as members of the Crisis Negotiation Unit (CNU) to support Tactical Service Unit (TSU) operations and to assist with people in mental health crisis.  Developed emergency operational plans for active shooter situations at numerous high value target locations within Woodburn Description of FY 2013-14 proposed focus/goals:  Implement Department Strategic Plan o Review plan with City Council o Develop action items o Core Competency Focus:  Leadership at all levels  Continuous improvement  Develop and manage response plans for I-5 Interchange construction o Participate in meetings with P/W, ODOT, and first responders o Develop operational plans for emergencies o Seek west side report writing “storefront” location o Evaluate and modify plans as necessary for public safety  Maximize available police resources o Develop online/phone/mail-in self reporting modalities o Implement reduction in force (RIF) as dictated by budget o Implement enhanced policing functions as dictated by budget o Evaluate possible organizational changes o Make recommendations as necessary to maintain Patrol operations  Develop plan for meeting emerging public/USDOJ expectations for law enforcement when responding to subjects in mental health crisis o Support operations of MCSO/SPD CIT (Crisis Intervention Team) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 58 o Identify local professional support o Attempt to locate resources to address individuals in crisis (outside of law enforcement response) o Evaluate alternatives for local 24-7 CIT  IBP (Information Based Policing) o Continue to Integrate IBP into daily patrol/CIU operations o Implement “E-Briefing” project for Patrol o Adjust program as necessary  Increase Citizen Involvement in Policing Districts o Publicize and promote an “Annual Meeting” in each district to bolster support o Work with Neighborhood/Community to Support District Meetings o Conduct ongoing training and dialogue o Identify and support peer leadership  Employee Development Program o Work with HR Department on Evaluation improvements o Staff Development  Honor Guard Development  CISM cohort for buddy officers o “Every officer a leader” Training o “Service, Support & Justice for Crime Victims” Training  Gang Reduction Program o Conduct Routine Local Gang Enforcement o Track and respond to emerging gang issues o Provide training for Officers / Partner Agencies / Schools / Parents o Operate GREAT program  Traffic Safety Projects o I-5 Construction zone traffic safety projects o Truck Inspections o Neighborhood Safety o Targeted Accident Reduction Details o Special Enforcement Details  Emergency Management o Develop Strategic Plan for emergency management program o Encourage training for all City departments o Emergency Operations Center Training/Exercise  Assist Legal Department with Police Related Ordinance Review and Proposals o Alarms o Chronic Nuisance Property o Ordinance 1900 Violations o Abandoned/Foreclosed Property ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 59 Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Police 4,307,818 4,592,665 4,855,184 Personnel Services 5,109,155 5,109,155 5,109,155 1,298,555 1,532,110 1,478,986 Materials & Services 1,425,307 1,425,307 1,425,307 54,423 18,769 - Capital Outlay - - - 5,660,796 6,143,544 6,334,170 Police Total 6,534,462 6,534,462 6,534,462 Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 60 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 211 - Police Program: 2111 - Patrol Personnel Services 22,368 52,786 1,161,032 5111 Regular Wages 2,932,358 2,932,358 2,932,358 418,064 408,669 223,539 5111.000 Reg Sal Admin Wages - - - 1,967,490 2,025,982 1,266,752 5111.110 Reg Sal Field Services Wages - - - 218,974 253,051 143,208 5111.120 Reg Sal Support Wages - - - - 4,915 - 5112 Part-Time Wages 27,312 27,312 27,312 277,376 237,280 221,500 5121 Overtime 226,241 226,241 226,241 2,853 1,029 2,208 5211 OR Workers' Benefit 1,239 1,239 1,239 221,573 225,464 228,431 5212 Social Security 240,529 240,529 240,529 585,905 657,653 735,231 5213 Med, Den, Life Ins. 747,792 747,792 747,792 544,358 676,113 804,486 5214 Retirement 873,841 873,841 873,841 9,338 9,877 12,003 5215 Long Term Disability Ins 11,893 11,893 11,893 8,711 26,906 49,270 5216 Unemployment Insurance 41,417 41,417 41,417 6,001 6,245 7,524 5217 Life Insurance 6,533 6,533 6,533 4,283,009 4,585,970 4,855,184 Total - Personnel Services 5,109,155 5,109,155 5,109,155 Materials & Services 22 540 - 5311 Forms - - - 2,000 1,761 2,000 5313 Paper 1,000 1,000 1,000 1,494 1,[PHONE REDACTED] Books 500 500 500 7,541 8,000 8,000 5315 Computer Supplies 5,000 5,000 5,000 6,984 6,902 7,000 5319 Other Office Supplies 6,575 6,575 6,575 78,328 86,548 90,000 5323 Fuel 90,000 90,000 90,000 29,580 31,905 35,000 5324 Clothing 25,000 25,000 25,000 14,629 13,483 13,000 5329 Other Operating Supplies 11,650 11,650 11,650 13,995 10,711 14,750 5337 Tires/Parts 10,000 10,000 10,000 23,206 20,872 24,000 5351 Ammunition 21,500 21,500 21,500 4,300 3,748 2,400 5352 Protective Clothing 2,400 2,400 2,400 1,095 1,293 2,000 5353 Photographic Supplies 1,000 1,000 1,000 14,371 4,588 5,300 5359 Other Police Supplies 5,300 5,300 5,300 3,157 2,020 3,500 5399 Other Supplies 2,000 2,000 2,000 - - 5,000 5412 Legal - - - 13,156 11,653 22,000 5415 Computer 22,000 22,000 22,000 2,179 3,750 4,000 5416 Medical 4,000 4,000 4,000 2,187 5,948 6,000 5417 Human Resources 4,000 4,000 4,000 11,700 11,253 5,000 5419 Other Professional Serv 4,500 4,500 4,500 - - - 5420 Investigation Expenses 7,500 7,500 7,500 25,652 30,272 25,000 5421 Telephone/Data 25,000 25,000 25,000 11,872 6,889 11,000 5422 Postage 8,000 8,000 8,000 1,023 357 1,000 5424 Advertising 1,000 1,000 1,000 11,444 12,768 13,000 5426 Contract Networks 13,000 13,000 13,000 192,920 222,857 201,112 5428 IS Support 204,150 204,150 204,150 340,961 401,502 340,637 5429 Other Communication Serv 352,812 352,812 352,812 5,637 3,575 7,000 5431 Lodging 6,000 6,000 6,000 4,788 1,881 4,000 5432 Meals 3,500 3,500 3,500 366 [PHONE REDACTED] Mileage 500 500 500 864 1,539 4,000 5434 Airfare 4,000 4,000 4,000 339 996 1,000 5439 Other Travel 2,000 2,000 2,000 3,581 3,239 2,500 5443 Office Equipment 2,500 2,500 2,500 122,947 135,900 120,000 5444 Vehicles 129,600 129,600 129,600 154,854 189,609 154,279 5448 Internal Rent 164,720 164,720 164,720 900 [PHONE REDACTED] Water/Sewer 900 900 900 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 61 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 211 - Police Program: 2111 - Patrol 13,750 - 14,000 5461 Auto Insurance - - - 22,200 - 23,000 5463 Bldg/Personal Prop - - - - 125,569 125,569 5464 Workers' Comp 98,052 98,052 98,052 49,000 82,289 82,289 5465 General Liability 93,148 93,148 93,148 23,234 6,386 12,000 5471 Equipment Repair & Maint 10,500 10,500 10,500 38,653 43,883 47,000 5475 Vehicle Repair & Maint 47,000 47,000 47,000 2,913 3,000 7,000 5491 Dues & Subscriptions 7,000 7,000 7,000 18,628 18,953 18,000 5492 Registrations/Tuitions 14,000 14,000 14,000 4,770 4,328 5,000 5493 Printing/Binding 4,000 4,000 4,000 6,095 3,059 - 5494 Janitorial - - - 11,240 5,916 10,000 5499 Other Services 10,000 10,000 10,000 1,298,555 1,532,130 1,478,986 Total - Materials & Services 1,425,307 1,425,307 1,425,307 Capital Outlay 54,423 18,769 - 5649 Other Equipment - - - 54,423 18,769 - Total - Capital Outlay - - - 5,635,987 6,136,869 6,334,170 Program Total: 2111 - Patrol 6,534,462 6,534,462 6,534,462 Program: 2199 - Police Administration Personnel Services 18,019 4,546 - 5111 Regular Wages - - - 6 1 - 5211 OR Workers' Benefit - - - 1,385 350 - 5212 Social Security - - - 2,295 530 - 5213 Med, Den, Life Ins. - - - 2,945 1,202 - 5214 Retirement - - - 67 17 - 5215 Long Term Disability Ins - - - 53 40 - 5216 Unemployment Insurance - - - 40 10 - 5217 Life Insurance - - - 24,809 6,695 - Total - Personnel Services - - - Materials & Services - (20) - 5491 Dues & Subscriptions - - - - (20) - Total - Materials & Services - - - 24,809 6,675 - Program Total: 2199 - Police Administration - - - 5,660,796 6,143,544 6,334,170 Department Total: 211 - Police 6,534,462 6,534,462 6,534,462 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 62 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 63 Library Fund/Fund Number: General - 001 Department/Department Number: Library - 311 Department Director: Jim Row 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 roughly 75,000 volumes 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 ready-reference and research support, and the delivery of programs and other content. The Library division is led by the Library Manager. Description of department, including number of personnel: The Library is staffed by both full and part time employees (9.5 FTE), including the Library Manager and four full- time program leads (Adult Services Librarian, Youth Services Librarian, Technical Services Library Associate, Circulation Library Assistant) and numerous part-time Librarians, Library Assistants, and Library Pages. Description of FY 2012-13 accomplishments: In the last fiscal year, the Library delivered materials, programs and services to more than 178,200 people and circulated approximately 165,000 items from its collections. Almost 9,400 people attended a Library program, more than 48,000 people used a Library Internet computer, and almost 27,000 people asked a question at the reference desk. Several of these measurements declined compared to the prior year due to the reduction in open hours. Description of FY 2013-14 proposed focus/goals:  Update Library policies, including creation of a Woodburn Public Library specific circulation policy manual and a division-specific employee manual.  Enhance library building, including cosmetic improvements to Carnegie and Multi-purpose rooms, installation of a permanent library history display, and cost-neutral establishment of a coffee concession  Create online portal for City historic photograph collection Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Library 662,367 651,736 619,230 Personnel Services 557,426 557,426 557,426 398,663 388,704 367,867 Materials & Services 356,060 356,060 356,060 1,061,030 1,040,440 987,097 Library Total 913,486 913,486 913,486 Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 64 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 311 - Library Program: 3111 - Childrens Services Materials & Services 3,000 3,726 4,000 5342.001 Juvenile Fiction 3,000 3,000 3,000 6,300 5,024 5,300 5342.002 Juvenile Easy 3,800 3,800 3,800 2,700 2,700 2,700 5342.003 Juvenile Non Fiction 2,700 2,700 2,700 4,000 4,000 5,000 5342.005 Young Adult 4,000 4,000 4,000 2,500 2,241 2,500 5343 Foreign Language Material 2,500 2,500 2,500 675 [PHONE REDACTED].001 Audio 675 675 675 1,610 [PHONE REDACTED].002 Visual 950 950 950 4,398 4,505 4,516 5347 Program Supplies 4,516 4,516 4,516 2,150 2,055 2,150 5348 Periodicals 2,150 2,150 2,150 27,333 25,297 27,791 Total - Materials & Services 24,291 24,291 24,291 27,333 25,297 27,791 Program Total: 3111 - Childrens Services 24,291 24,291 24,291 Program: 3121 - Adult Services Materials & Services 11,095 17,092 13,095 5341.001 Fiction 15,095 15,095 15,095 9,644 10,724 13,790 5341.002 Non Fiction 7,790 7,790 7,790 6,100 5,596 6,100 5343 Foreign Language Material 5,100 5,100 5,100 9,000 4,990 7,000 5344 Large Print Materials 6,000 6,000 6,000 3,300 3,292 5,300 5344.003 Audiobooks 5,300 5,300 5,300 4,624 7,730 8,825 5345 Audio Video Materials 9,825 9,825 9,825 3,201 - - 5345.002 Visual - - - 3,562 1,828 1,035 5347 Program Supplies 2,035 2,035 2,035 - - 5,175 5347.001 Program Supplies - Music in the Park 5,175 5,175 5,175 4,880 2,281 3,280 5348 Periodicals 3,380 3,380 3,380 55,406 53,533 63,600 Total - Materials & Services 59,700 59,700 59,700 55,406 53,533 63,600 Program Total: 3121 - Adult Services 59,700 59,700 59,700 Program: 3131 - Technical Services Materials & Services 12,928 8,957 9,000 5399 Other Supplies 6,000 6,000 6,000 12,928 8,957 9,000 Total - Materials & Services 6,000 6,000 6,000 12,928 8,957 9,000 Program Total: 3131 - Technical Services 6,000 6,000 6,000 Program: 3199 - Library Administration Personnel Services 348,708 328,812 268,039 5111 Regular Wages 270,918 270,918 270,918 160,973 148,089 137,325 5112 Part-Time Wages 127,726 127,726 127,726 4 - - 5121 Overtime - - - 348 [PHONE REDACTED] OR Workers' Benefit 285 285 285 37,934 35,462 62,253 5212 Social Security 30,478 30,478 30,478 62,795 66,582 54,462 5213 Med, Den, Life Ins. 49,066 49,066 49,066 47,992 66,247 88,714 5214 Retirement 71,992 71,992 71,992 1,319 1,[PHONE REDACTED] Long Term Disability Ins 1,167 1,167 1,167 1,504 4,284 6,689 5216 Unemployment Insurance 5,183 5,183 5,183 791 [PHONE REDACTED] Life Insurance 611 611 611 662,367 651,736 619,230 Total - Personnel Services 557,426 557,426 557,426 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 65 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Materials & Services 7,478 8,480 2,500 5399 Other Supplies 2,500 2,500 2,500 1,391 2,876 1,415 5419 Other Professional Serv 1,415 1,415 1,415 2,781 3,287 2,590 5421 Telephone/Data 3,590 3,590 3,590 3,218 [PHONE REDACTED] Postage 1,230 1,230 1,230 611 [PHONE REDACTED] Advertising 633 633 633 91,171 94,321 80,410 5428 IS Support 100,800 100,800 100,800 215 [PHONE REDACTED] Meals 300 300 300 142 [PHONE REDACTED] Mileage 200 200 200 1,405 1,497 - 5439 Other Travel 1,500 1,500 1,500 1,900 2,[PHONE REDACTED] Office Equipment 2,400 2,400 2,400 170,810 145,026 115,560 5448 Internal Rent 117,145 117,145 117,145 5,500 - - 5463 Bldg/Personal Prop - - - - 12,683 12,683 5464 Workers' Comp 9,904 9,904 9,904 4,500 15,985 15,985 5465 General Liability 12,482 12,482 12,482 3,693 572 - 5471 Equipment Repair & Maint 3,850 3,850 3,850 267 11,[PHONE REDACTED] Buildings Repairs & Maint 2,100 2,100 2,100 2,083 - 31,350 5472.001 Fixture Repair 3,500 3,500 3,500 322 [PHONE REDACTED] Dues & Subscriptions 400 400 400 945 603 1,020 5492 Registrations/Tuitions 1,120 1,120 1,120 4,564 693 1,000 5499.001 Reg Lib Sv 1,000 1,000 1,000 302,995 300,917 267,476 Total - Materials & Services 266,069 266,069 266,069 965,362 952,653 886,706 Program Total: 3199 - Library Administration 823,495 823,495 823,495 1,061,030 1,040,440 987,097 Department Total: 311 - Library 913,486 913,486 913,486 Materials & Services were reduced $20,000 for the library, as a cost saving measure. These savings reflected a decrease in the purchase of new materials in multiple programs. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 66 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 67 Recreation Fund/Fund Number: General - 001 Department/Department Number: Recreation - 421 Department Director: Jim Row Description of purpose/functions of department: Recreation Department offers community-wide recreational opportunities including after school programs, youth and adult sports, community events, mentoring and youth leadership programs, summer day camp, active adult trips, and oversees the operation of the Woodburn Historical Museum. Description of department, including number of personnel: The division consists of 1 full-time Recreation Manager and over 30 part time and seasonal staff that directly supervise programs, activities, and sports. Description of FY 2012-13 accomplishments:  Successfully implemented Woodburn Summer Nights Sponsorship program generating over $10,000 in new revenue.  Received over $2,600 from National Police Activities League Grants to support Mentoring programs.  Received AmeriCorps grant that provides one FTE for 11 months. City’s match is $9,000.  Received $1,000 Woodburn Together mini-grant to fund recreation scholarships.  Received $1,000 Woodburn Together mini-grant to fund Gang Resistance Education and Training (GREAT) recreation staffing and supplies.  Launched new programs: Mother-Son Bowling Event, Doggy Easter Treat Hunt, and Community Education Classes. Description of FY 2013-14 proposed focus/goals:  Explore opportunities to expand program development staffing with the objective of continue the recreation program expansion especially in arts and culture.  Continue to be involved in after school program sustainability projects with the local sustainability team and Boys & Girls Club  Continue to develop state-wide partnerships within ORPA, SPRINT, and ORASK  Continue to grow sponsorship programs including the Recreation & Aquatic Scholarship Fund.  Analyze adult fee based programs to ensure their sustainability with a goal of generating 30% revenue over expenditures. Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Recreation 232,764 213,075 290,437 Personnel Services 248,670 248,670 248,670 257,662 178,963 187,688 Materials & Services 162,960 162,960 162,960 490,426 392,038 478,125 Recreation Total 411,630 411,630 411,630 Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 68 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 421 - Recreation Materials & Services Program: 7423 - Teen Programs Personnel Services - 4 - 5211 OR Workers' Benefit - - - - 278 - 5212 Social Security - - - - 33 - 5216 Unemployment Insurance - - - - 315 - Total - Personnel Services - - - Materials & Services 1,920 2,912 - 5419.404 PAL Grant - - - 1,920 2,912 - Total - Materials & Services - - - 1,920 3,227 - Program Total: 7423 - Teen Programs - - - Program: 7424 - Summer Day Camp Materials & Services (18) - - 5329.401 Program Supplies-Youth - - - - (195) - 5419.402 Contract Services-Youth - - - (18) (195) - Total - Materials & Services - - - (18) (195) - Program Total: 7424 - Summer Day Camp - - - Program: 7429 - Rec Administration Personnel Services 75,497 70,386 86,604 5111 Regular Wages 75,847 75,847 75,847 1,790 - - 5112 Part-Time Wages 12,212 12,212 12,212 4,819 4,754 6,530 5112.010 Youth Sports 7,771 7,771 7,771 27,398 16,291 21,428 5112.020 Adult Sports 21,303 21,303 21,303 20,245 18,400 27,192 5112.040 Summer Day Camp 19,293 19,293 19,293 56,292 54,654 72,831 5112.050 After School Club 49,168 49,168 49,168 11 - - 5112.060 Arts & Culture 1,669 1,669 1,669 1,031 [PHONE REDACTED].070 Active Adult 954 954 954 - 441 - 5121 Overtime - - - 293 [PHONE REDACTED] OR Workers' Benefit 182 182 182 15,313 13,775 17,060 5212 Social Security 14,596 14,596 14,596 16,384 16,907 20,957 5213 Med, Den, Life Ins. 18,875 18,875 18,875 12,534 14,590 32,027 5214 Retirement 23,844 23,844 23,844 352 [PHONE REDACTED] Long Term Disability Ins 312 312 312 595 1,615 3,680 5216 Unemployment Insurance 2,481 2,481 2,481 210 [PHONE REDACTED] Life Insurance 163 163 163 232,764 212,760 290,437 Total - Personnel Services 248,670 248,670 248,670 Materials & Services 18,189 15,564 16,000 5329.100 Events 15,000 15,000 15,000 17,715 16,972 21,000 5329.200 Youth Sports 15,000 15,000 15,000 7,400 12,500 9,000 5329.300 Adult Sports 9,000 9,000 9,000 11,774 3,856 3,600 5329.400 Summer Day Camp 4,600 4,600 4,600 71,835 - - 5329.405 Fiesta Services - - - 14,965 - - 5329.410 Wbn Reads Grant - - - 5,382 759 1,000 5329.500 After School Club 1,000 1,000 1,000 24,704 21,850 24,892 5329.600 Rec Admin 24,142 24,142 24,142 254 - 2,500 5329.700 Arts & Culture 2,500 2,500 2,500 11,621 10,914 7,000 5329.800 Active Adult 7,000 7,000 7,000 3,543 2,575 2,500 5329.900 Museum 2,500 2,500 2,500 - - - 5409.582 Garage Services 750 750 750 - 1,839 - 5419 Other Professional Serv - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 69 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 421 - Recreation 34,224 36,097 56,700 5419.101 Contract Svcs Teen Center 50,000 50,000 50,000 23,105 26,407 14,000 5419.404 PAL Grant - - - 11,051 15,720 13,402 5428 IS Support 18,900 18,900 18,900 - 4,903 4,903 5464 Workers' Comp 3,829 3,829 3,829 - 6,288 11,191 5465 General Liability 8,739 8,739 8,739 255,760 176,245 187,688 Total - Materials & Services 162,960 162,960 162,960 488,524 389,005 478,125 Program Total: 7429 - Rec Administration 411,630 411,630 411,630 490,426 392,036 478,125 Department Total: 421 - Recreation 411,630 411,630 411,630 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 70 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 71 Aquatics Center Fund/Fund Number: General - 001 Department/Department Number: Aquatic Center – 431 Department Director: Jim Row Description of purpose/functions of department: The Woodburn Aquatic Center offers fitness, recreational, and learn to swim programs for individuals of all ages to the Woodburn community and visitors. Facility amenities include a ten 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: One full-time position leads staff of 25-40 part-time employees Description of FY 2012-13 accomplishments:  Completed several successful marketing promotions  Increased revenue considerably; through February, revenues up nearly 25%  Invested nearly $30,000 in equipment maintenance and repair Description of FY 2013-14 proposed focus/goals:  Achieve a 50% cost recovery rate or higher to increase sustainability  Continue to improve efficiencies to reduce expenses  Increase revenue through strategic marketing planning & programming Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Aquatics Center 280,176 201,487 257,760 Personnel Services 272,732 272,732 272,732 390,313 257,085 254,279 Materials & Services 220,295 220,295 220,295 670,489 458,572 512,039 Aquatics Center Total 493,027 493,027 493,027 Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 72 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 431 - Aquatics Program: 7416 - Concessions Materials & Services (45) - - 5391 Inventory Stock - - - (45) - - Total - Materials & Services - - - (45) - - Program Total: 7416 - Concessions - - - Program: 7419 - Aquatics Admininstration Personnel Services 71,006 41,618 45,135 5111 Regular Wages 48,190 48,190 48,190 40,742 21,868 31,000 5112.011 Instruction Wages 29,661 29,661 29,661 95,801 99,673 115,000 5112.012 Lifeguarding Wages 79,381 79,381 79,381 25,623 754 - 5112.013 Cashiering Wages - - - 1,356 - 10,000 5112.014 Administration Wages 22,195 22,195 22,195 - 6,752 7,000 5112.015 Custodial Wages - - - - - 1,000 5112.016 Water Fitness Instructor Wages 12,373 12,373 12,373 - - - 5112.017 Head Lifeguard Wages 27,200 27,200 27,200 10 - - 5121 Overtime - - - 277 [PHONE REDACTED] OR Workers' Benefit 279 279 279 17,916 12,852 12,786 5212 Social Security 16,754 16,754 16,754 10,358 7,108 17,864 5213 Med, Den, Life Ins. 13,336 13,336 13,336 16,077 8,901 14,429 5214 Retirement 20,207 20,207 20,207 196 [PHONE REDACTED] Long Term Disability Ins 202 202 202 697 1,527 2,758 5216 Unemployment Insurance 2,847 2,847 2,847 118 79 114 5217 Life Insurance 107 107 107 280,176 201,487 257,760 Total - Personnel Services 272,732 272,732 272,732 Materials & Services 2,052 1,690 2,000 5326 Safety/Medicines 800 800 800 11,049 14,855 14,500 5327 Chemicals 13,000 13,000 13,000 7,768 9,577 8,500 5329 Other Operating Supplies 16,500 16,500 16,500 - - - 5390 Merchandise 8,000 8,000 8,000 20,917 8,558 14,500 5391 Inventory Stock 8,000 8,000 8,000 17,395 8,107 10,000 5399 Other Supplies - - - 122,806 62,468 30,000 5419 Other Professional Serv 20,000 20,000 20,000 - 282 1,000 5421 Telephone/Data 800 800 800 9,681 9,207 11,000 5424 Advertising 5,000 5,000 5,000 4,011 5,523 6,500 5427 Training 6,500 6,500 6,500 11,051 5,540 4,467 5428 IS Support 6,300 6,300 6,300 177,552 - - 5448 Internal Rent - - - - 36,437 38,500 5451 Natural Gas 38,000 38,000 38,000 - 58,233 60,000 5453 Electricity 60,000 60,000 60,000 - 1,368 1,500 5454 Solid Waste Disposal 1,200 1,200 1,200 - 3,843 3,843 5464 Workers' Comp 3,001 3,001 3,001 - 9,469 9,469 5465 General Liability 7,394 7,394 7,394 - 21,246 37,500 5471 Equipment Repair & Maint 25,000 25,000 25,000 1,148 684 1,000 5491 Dues & Subscriptions 800 800 800 4,926 - - 5499 Other Services - - - 390,358 257,085 254,279 Total - Materials & Services 220,295 220,295 220,295 670,534 458,572 512,039 Program Total: 7419 - Aquatics Admininstration 493,027 493,027 493,027 670,489 458,572 512,039 Department Total: 431 - Aquatics 493,027 493,027 493,027 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 73 Retired and Senior Volunteer Program (RSVP) Fund/Fund Number: General - 001 Department/Department Number: RSVP - 481 Department Director: Jim Row Description of purpose/functions of department: This program creates meaningful volunteer opportunities for individuals aged 55 and older to contribute their skills and experience in their community through volunteer service. The Retired and Senior Volunteer Program recruits program participants, develops volunteer worksites, and orients volunteers. The RSVP program is funded with a grant from the Corporation for National and Community Service and requires a 30% local match. Description of department, including number of personnel: The department will be supported by the Community Relations Officer for .5 FTE in FY 2013-14. There was a part-time project manager in prior years. Description of FY 2013-14 proposed focus/goals:  Maintain current level of volunteers in our focus areas of Healthy Futures, Economic Development, & Education; with the recruitment of additional volunteers for placement sites within those focus areas.  Remain in compliance with all grant requirements to maintain current level of federal funding.  Develop additional volunteer placement site opportunities within the focus areas.  Recruit new RSVP volunteers to the program in support of placement sites in our focus areas. Description of major difference(s) between FY 2011-12 and FY 2013-14: RSVP is a separate fund through FY 2012-13, but will be merged into the General Fund in FY 2013-14. See RSVP Fund – 138 on page 149 for information on prior years. Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted RSVP - - - Personnel Services 55,922 55,922 55,922 - - - Materials & Services 12,660 12,660 12,660 - - - RSVP Total 68,582 68,582 68,582 Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 74 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 481 - RSVP Personnel Services - - - 5111 Regular Wages 38,011 38,011 38,011 - - - 5112 Part-Time Wages 1 1 1 - - - 5211 OR Workers' Benefit 19 19 19 - - - 5212 Social Security 2,910 2,910 2,910 - - - 5213 Med, Den, Life Ins. 4,629 4,629 4,629 - - - 5214 Retirement 9,615 9,615 9,615 - - - 5215 Long Term Disability Ins 158 158 158 - - - 5216 Unemployment Insurance 496 496 496 - - - 5217 Life Insurance 83 83 83 - - - Total - Personnel Services 55,922 55,922 55,922 Materials & Services - - - 5319 Other Office Supplies 2,000 2,000 2,000 - - - 5329 Other Operating Supplies 1,000 1,000 1,000 - - - 5421 Telephone/Data 254 254 254 - - - 5422 Postage 200 200 200 - - - 5428 IS Support 3,150 3,150 3,150 - - - 5433 Mileage 1,100 1,100 1,100 - - - 5439 Other Travel 1,500 1,500 1,500 - - - 5464 Workers' Comp 559 559 559 - - - 5465 General Liability 736 736 736 - - - 5469 Other Insurance Costs 900 900 900 - - - 5492 Registrations/Tuitions - - - - - - 5493 Printing/Binding 1,261 1,261 1,261 - - - Total - Materials & Services 12,660 12,660 12,660 - - - Department Total: 481 - RSVP 68,582 68,582 68,582 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 75 Community Services Administration Fund/Fund Number: General - 001 Department/Department Number: Community Svc. Admin. - 499 Department Director: Jim Row Description of purpose/functions 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, and 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 40 FTE, and is responsible for operating recreation programs and special events, the Aquatic Center, Public Library, Transit program, Retired and Senior Volunteer Program (RSVP), the community relations program, and park planning and development. Description of FY 2012-13 accomplishments:  Played a supporting role in operating the 2012 Woodburn Fiesta Mexicana in partnership with the Chamber of Commerce  Completed the archeologically themed playground at Legion Park  Assumed responsibility for the Transit program Description of FY 2013-14 proposed focus/goals:  Update Park SDC Methodology  Update Legion Park Master Plan  Acquire funding for and complete Legion Park restroom/picnic pavilion Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Community Services Administration 258,203 273,650 234,333 Personnel Services 195,275 195,275 195,275 106,029 122,251 103,074 Materials & Services 113,883 113,883 113,883 364,232 395,901 337,407 Community Services Admin Total 309,158 309,158 309,158 Account Description Please note the Personnel Services classification is low for this department because the FTE costs are allocated among various departments and funds. Please see Personnel Allocation table on page 244 for clarification. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 76 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 499 - Community Services Admin Program: 7991 - Community Service Admin Personnel Services 184,473 188,012 154,879 5111 Regular Wages 129,698 129,698 129,698 4 - - 5121 Overtime - - - 73 70 63 5211 OR Workers' Benefit 47 47 47 13,995 14,291 11,848 5212 Social Security 9,858 9,858 9,858 30,555 31,387 26,159 5213 Med, Den, Life Ins. 19,112 19,112 19,112 27,512 37,086 37,815 5214 Retirement 34,062 34,062 34,062 660 [PHONE REDACTED] Long Term Disability Ins 531 531 531 538 1,645 2,556 5216 Unemployment Insurance 1,687 1,687 1,687 393 [PHONE REDACTED] Life Insurance 280 280 280 258,203 273,650 234,333 Total - Personnel Services 195,275 195,275 195,275 Materials & Services 44 - - 5311 Forms - - - 800 [PHONE REDACTED] Paper 850 850 850 210 612 1,000 5315 Computer Supplies 1,000 1,000 1,000 1,365 1,690 2,000 5319 Other Office Supplies 2,000 2,000 2,000 - - 10,000 5411 Engineering & Architect 10,000 10,000 10,000 410 - 300 5417 Human Resources 300 300 300 15,149 14,878 12,266 5419 Other Professional Serv 12,266 12,266 12,266 2,225 2,387 1,800 5421 Telephone/Data 1,800 1,800 1,800 6,928 6,597 6,500 5422 Postage 6,500 6,500 6,500 16,577 13,100 9,934 5428 IS Support 12,600 12,600 12,600 224 [PHONE REDACTED] Lodging 600 600 600 232 27 200 5432 Meals 200 200 200 278 [PHONE REDACTED] Mileage 500 500 500 5,388 4,115 4,000 5443 Office Equipment 4,000 4,000 4,000 39,302 51,666 30,851 5448 Internal Rent 34,566 34,566 34,566 - 4,201 4,201 5464 Workers' Comp 3,280 3,280 3,280 - 2,972 2,972 5465 General Liability 2,321 2,321 2,321 463 [PHONE REDACTED] Dues & Subscriptions 600 600 600 1,148 655 1,000 5492 Registrations/Tuitions 1,000 1,000 1,000 15,196 17,929 13,500 5493 Printing/Binding 19,500 19,500 19,500 90 - - 5499 Other Services - - - 106,029 122,251 103,074 Total - Materials & Services 113,883 113,883 113,883 364,231 395,900 337,407 Program Total: 7991 - Community Svcs Admin 309,158 309,158 309,158 364,231 395,900 337,407 Department Total: 499 - Community Svcs Admin 309,158 309,158 309,158 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 77 Planning Fund/Fund Number: General - 001 Department/Department Number: Planning - 511 Department Director: Jim Description of purpose/functions of department: This program administers the Woodburn Comprehensive Plan and the Woodburn Development Ordinance. The Comprehensive Plan establishes the long-term land use vision for the community while the Development Ordinance implements the community’s vision through land use standards. Both the Comprehensive Plan and Development Ordinance conform to State Statutes. The Woodburn Comprehensive Plan establishes the community’s land use policies, while the Development Code establishes standards for development, including subdivision, sign, site development requirements and other related items. Description of department, including number of personnel: The division consists of 2.70 FTE, which includes the Economic and Development Services Director, Associate Planner & Administrative Assistant (.70 FTE). Description of FY 2012-13 accomplishments:  Completed review and update of the Woodburn Development Ordinance  Completed Hwy 99E corridor study, including adoption of amendments to the Woodburn Comprehensive Plan and Woodburn Development Ordinance  Continued to update and implement the Economic Development Program  Continued to update and administer the Enterprise Zone Program  Continued to update and administer the Business Assistance Loan Program  Continued to support the Oregon Main Street Program for downtown Woodburn  Implemented the Mural Pilot program Description of FY 2013-14 proposed focus/goals:  Promote Woodburn’s Economic Development Program through public outreach  Promote Woodburn’s Enterprise Zone Program through public outreach  Continue to support Downtown Woodburn Unidos in the implementation of the Oregon Main Street Program  Support the Public Art Mural Committee through development of procedures and training. Work with property owners in the successful implementation of the Mural Program  Continue to implement the Woodburn Comprehensive Plan  Continue to work with property owners with re-development plans at the I-5 Interchange ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 78 Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Planning 304,147 277,727 306,205 Personnel Services 312,705 312,705 312,705 54,158 57,574 61,027 Materials & Services 51,861 51,861 51,861 358,305 335,301 367,232 Planning Total 364,566 364,566 364,566 Account Description Please note the Personnel Services classification is low for this department because the FTE costs are allocated among various departments and funds. Please see Personnel Allocation table on page 244 for clarification. Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 511 - Planning Program: 5811 - Planning Personnel Services 216,243 185,248 196,611 5111 Regular Wages 205,716 205,716 205,716 - 2,301 - 5112 Part-Time Wages - - - 8 - - 5121 Overtime - - - 75 72 86 5211 OR Workers' Benefit 84 84 84 16,038 13,856 15,041 5212 Social Security 15,644 15,644 15,644 36,604 38,815 40,704 5213 Med, Den, Life Ins. 33,473 33,473 33,473 33,229 34,615 49,234 5214 Retirement 53,818 53,818 53,818 831 [PHONE REDACTED] Long Term Disability Ins 850 850 850 628 1,720 3,244 5216 Unemployment Insurance 2,674 2,674 2,674 492 [PHONE REDACTED] Life Insurance 446 446 446 304,147 277,727 306,205 Total - Personnel Services 312,705 312,705 312,705 Materials & Services - - - 5315 Computer Supplies - - - 4,235 2,994 4,400 5319 Other Office Supplies 4,400 4,400 4,400 208 [PHONE REDACTED] Fuel 500 500 500 - - 100 5416 Medical 100 100 100 10,752 3,266 9,000 5419 Other Professional Serv - - - 738 661 1,000 5421 Telephone/Data 1,000 1,000 1,000 1,956 1,146 3,000 5422 Postage 3,000 3,000 3,000 219 500 1,000 5424 Advertising 1,000 1,000 1,000 228 - 900 5425 Publication of Legal Note 900 900 900 16,577 16,577 13,168 5428 IS Support 15,750 15,750 15,750 - - 250 5429 Other Communication Serv 250 250 250 63 31 100 5433 Mileage 100 100 100 21 37 150 5439 Other Travel 150 150 150 15,321 21,356 14,624 5448 Internal Rent 14,009 14,009 14,009 300 - 300 5461 Auto Insurance - - - - 4,596 4,596 5464 Workers' Comp 3,589 3,589 3,589 2,150 4,839 4,839 5465 General Liability 4,013 4,013 4,013 4 - 300 5475 Vehicle Repair & Maint 300 300 300 760 1,235 1,500 5492 Registrations/Tuitions 1,500 1,500 1,500 42 - 300 5493 Printing/Binding 300 300 300 584 159 1,000 5499 Other Services 1,000 1,000 1,000 54,158 57,574 61,027 Total - Materials & Services 51,861 51,861 51,861 358,305 335,301 367,232 Program Total: 5811 - Planning 364,566 364,566 364,566 358,305 335,301 367,232 Department Total: 511 - Planning 364,566 364,566 364,566 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 79 Parks Maintenance Fund/Fund Number: General - 001 Department/Department Number: Maintenance (Parks) - 681 Department Director: Dan Brown Description of purpose/functions of department: The Parks & Grounds maintenance staff is responsible for the maintenance of parks and grounds totaling 40 sites and 145 acres in Woodburn. The Parks and Grounds Maintenance staff has been merged with the Building Maintenance staff under the Facilities Maintenance Section. The Facilities Maintenance Section supervisor will report to the Public Works Director. Description of department, including number of personnel: This section consists of a supervisor and 3 parks maintenance utility workers. There are 3.5 FTE. Description of FY 2012-13 accomplishments: Established a minimal level of service to meet the budgetary reductions established in this fiscal year. No public or employee safety or hygiene deficiencies have been identified due to operating at a minimal service level for parks maintenance. Accomplishments include:  Facilitate Athletic Field Maintenance Service Contracts  Maintain 16 Parks, 10 Grounds, and 3 linear parkways  Utilization of Central Controller for Irrigation Systems in Parks and Grounds  Support for Special Events  Graffiti/vandalism response to City Parks and buildings  Oversee contract work in the Park and Grounds  Support Recreation programs  Certified Playground Safety program  Facility Rental maintenance  Utilize Succeed Health & Safety services  Better communication with customers and staff Description of FY 2013-14 proposed focus/goals: Continue to provide minimal level of service due to budgetary limitations. Closely monitor public and employee safety and hygiene to insure basic public facilities requirements are provided. Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Parks Maintenance 395,853 376,571 280,445 Personnel Services 275,798 275,798 275,798 170,610 185,809 245,925 Materials & Services 244,323 244,323 244,323 566,463 562,380 526,370 Parks Maintenance Total 520,121 520,121 520,121 Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 80 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 631 - Maintenance Program: 7611 - Park Maintenance Personnel Services 263,328 259,988 179,165 5111 Regular Wages 181,685 181,685 181,685 11,252 - - 5112 Part-Time Wages - - - 7,120 2,004 7,500 5121 Overtime - - - 144 [PHONE REDACTED] OR Workers' Benefit 119 119 119 19,633 19,323 14,280 5212 Social Security 13,896 13,896 13,896 58,841 46,556 33,646 5213 Med, Den, Life Ins. 35,612 35,612 35,612 33,180 44,772 41,404 5214 Retirement 40,950 40,950 40,950 988 [PHONE REDACTED] Long Term Disability Ins 771 771 771 783 2,292 3,080 5216 Unemployment Insurance 2,362 2,362 2,362 584 [PHONE REDACTED] Life Insurance 403 403 403 395,853 376,571 280,445 Total - Personnel Services 275,798 275,798 275,798 Materials & Services 208 [PHONE REDACTED] Computer Supplies 225 225 225 575 [PHONE REDACTED] Other Office Supplies 500 500 500 1,915 300 2,250 5321 Cleaning Supplies 2,250 2,250 2,250 12,104 13,209 12,000 5323 Fuel 12,000 12,000 12,000 1,409 879 1,150 5324 Clothing 1,150 1,150 1,150 1,174 496 1,500 5325 Ag Supplies 1,500 1,500 1,500 682 557 1,500 5326 Safety/Medicines 1,500 1,500 1,500 638 [PHONE REDACTED] Other Operating Supplies 500 500 500 4,926 2,780 2,700 5331 Construction Materials 2,200 2,200 2,200 - - 500 5333 Paint 500 500 500 - - 500 5334 Plumbing Supplies 1,000 1,000 1,000 - - 500 5335 Electrical Supplies 500 500 500 1,689 568 1,500 5338 Tools 1,500 1,500 1,500 280 1,496 2,000 5339 Other Maintenance Supplie 2,000 2,000 2,000 1,500 1,089 1,500 5352 Protective Clothing 1,500 1,500 1,500 359 - - 5361 Road Materials - - - - - 1,500 5363 Signs 1,500 1,500 1,500 1,903 1,430 5,000 5381 Turf 5,000 5,000 5,000 496 - 500 5382 Flowering Plants 500 500 500 368 - 500 5383 Shrubs 500 500 500 368 6,694 - 5384 Trees - - - 2,000 2,080 5,000 5385 Fertilizer 5,500 5,500 5,500 254 792 1,500 5389 Other Parks Supplies 1,500 1,500 1,500 466 [PHONE REDACTED] Security Supplies 700 700 700 - - - 5409.582 Garage Services 29,074 29,074 29,074 267 [PHONE REDACTED] Medical 300 300 300 60,090 49,892 75,000 5419 Other Professional Serv 71,926 71,926 71,926 2,276 2,470 2,800 5421 Telephone/Data 2,800 2,800 2,800 2,402 1,153 2,200 5427 Training 2,200 2,200 2,200 8,288 8,288 8,934 5428 IS Support 12,600 12,600 12,600 2,531 3,752 2,000 5445 Work Equipment 2,500 2,500 2,500 - 1,917 2,125 5446 Software Licenses 2,125 2,125 2,125 1,756 1,033 1,500 5451 Natural Gas 1,500 1,500 1,500 18,006 18,443 15,000 5453 Electricity 15,000 15,000 15,000 10,010 9,486 13,000 5454 Solid Waste Disposal 11,000 11,000 11,000 2,300 - 2,300 5461 Auto Insurance - - - 4,720 - - 5463 Bldg/Personal Prop - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 81 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 631 - Maintenance - 9,005 9,005 5464 Workers' Comp 7,032 7,032 7,032 3,200 12,736 12,736 5465 General Liability 11,741 11,741 11,741 12,588 10,788 39,000 5471 Equipment Repair & Maint 19,000 19,000 19,000 194 1,577 2,000 5472 Buildings Repairs & Maint 2,000 2,000 2,000 501 - 2,000 5473 Improvements Repair & Mai 2,000 2,000 2,000 - 14,749 1,000 5474 Structures Repair & Maint 1,000 1,000 1,000 5,735 5,510 7,000 5475 Vehicle Repair & Maint 2,000 2,000 2,000 1,561 - 3,000 5478 Playground Repair & Maint 3,000 3,000 3,000 400 [PHONE REDACTED] Registrations/Tuitions 800 800 800 471 47 700 5499 Other Services 700 700 700 170,610 185,809 245,925 Total - Materials & Services 244,323 244,323 244,323 566,463 562,381 526,370 Program Total: 7611 - Park Maintenance 520,121 520,121 520,121 566,463 562,381 526,370 Department Total: 631 - Maintenance 520,121 520,121 520,121 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 82 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 83 Non-Departmental Fund/Fund Number: General - 001 Department/Department Number: Non-Departmental - 199 Department Director: Christina Shearer Description of purpose/functions of department: This provides for City General Fund expenses which cannot be charged to any specific department. Charges include general liability charged to the City, membership in various regional organizations (Council of Governments, League of Oregon Cities, etc.) as well as the annual turnover to the local Chamber of Commerce. Department Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Non-Departmental 261,363 129,764 465,077 Materials & Services 235,259 235,259 235,259 - 10,448 - Capital Outlay - - - 409,225 412,794 328,100 Transfers Out 484,774 484,774 484,774 670,588 553,006 793,177 Non-Departmental Total 720,033 720,033 720,033 Account Description The Transfers Out of $484,774 has five separate transfers. The first is a transfer of $116,000 is to the Transit Fund, which is an annual subsidy. The subsidy amount was decreased this year, due to General Fund limitations. The second transfer is $130,000 the Street Fund for street lighting subsidy. The third is one-time money to the Information Services Fund to replace the City’s outdated phone system in the amount of $187,000. The last two transfers are $25,887 to both the Street SDC Fund and the Water Cap Const Fund for repayment of an inter-fund loan. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 84 Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 199 - Non-departmental Program: 1219 - Other Administration Materials & Services - 7,417 9,000 5313 Paper 9,000 9,000 9,000 - [PHONE REDACTED] Fuel 600 600 600 - - 100,000 5329 Other Operating Supplies 50,000 50,000 50,000 9,183 11,157 50,000 5419 Other Professional Serv 50,000 50,000 50,000 48,000 48,000 48,000 5419.201 ToT Grants 48,000 48,000 48,000 169 - 1,500 5424 Advertising 1,500 1,500 1,500 - - 2,000 5425 Publication of Legal Note 2,500 2,500 2,500 500 - 500 5462 Employee Blanket Bond - - - 8,000 - 8,000 5463 Bldg/Personal Prop - - - 128,832 - - 5464 Workers' Comp - - - 36,000 35,105 35,105 5465 General Liability 33,659 33,659 33,659 30,679 21,189 30,000 5491 Dues & Subscriptions 30,000 30,000 30,000 - - 10,000 5492 Registrations/Tuitions 10,000 10,000 10,000 - 6,435 - 5499 Other Services - - - - - 25,886 5499.376 Interfund Loan - - - - - 25,886 5499.466 Interfund Loan - - - - - 118,600 5499.911 911 Services - - - 261,363 129,764 465,077 Total - Materials & Services 235,259 235,259 235,259 Capital Outlay - 10,448 - 5649.034 Generator - - - - 10,448 - Total - Capital Outlay - - - Transfers Out - 151,000 - 5811.11 Transfer to Transit - - - - 7,100 5811.132 Transfer to Search & Seizure - - - - 151,000 7,100 Total - Transfers Out - - - 261,363 291,212 472,177 Program Total: 1219 - Other Administration 235,259 235,259 235,259 Program: 9711 - Operating Transfer Out Transfers Out - - 151,000 5811.110 Transfer to Transit 116,000 116,000 116,000 28,259 - - 5811.138 Transfer to RSVP - - - - 221,794 130,000 5811.140 Transfer to Street 130,000 130,000 130,000 25,000 10,000 40,000 5811.358 Transfer to General CIP - - - 15,000 15,000 - 5811.470 Transfer to Water - - - 340,966 - - 5811.568 Transfer to Information Services 187,000 187,000 187,000 - 15,000 - 5811.695 Transfer To Lavelle Black Trust Fund - - - - - - 5841.376 Interfund Loan Transfer 25,887 25,887 25,887 - - - 5841.466 Interfund Loan Transfer 25,887 25,887 25,887 409,225 261,794 321,000 Total - Transfers Out 484,774 484,774 484,774 409,225 261,794 321,000 Program Total: 9711 - Operating Transfer Out 484,774 484,774 484,774 670,588 553,007 793,177 Department Total: 199 - Non-departmental 720,033 720,033 720,033 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 85 Contingency/Ending Fund Balance Fund/Fund Number: General - 001 Department/Department Number: Contingency/Ending Fund Balance Department Director: Christina Shearer Description of purpose/functions of department: The City of Woodburn’s Financial Policy calls for an overall 10% (ten percent) contingency and reserve of the total fund appropriation in the General Fund. Contingencies are set aside for unforeseen circumstances that may arise during the fiscal year. Contingency appropriations cannot be made without City Council approval and/or public hearing. In addition to the Policy contingency the City has established the Shortfall Management Contingency Reserve (SMCR), as discussed in the FY 2013-14 Budget Message at the beginning of this document. The SMCR is intended to subsidize the shortfalls estimated for the next two years. Department Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Reserve Balances - - 1,962,325 5921 Contingency 1,076,000 1,076,000 1,076,000 - - 187,000 5981.002 Reserve--Buildings - - - - - - 5981.012 Reserve - SMCR 1,494,410 1,494,410 1,494,410 - - 295,000 5981.101 Reserve for PERS - - - - - 185,000 5991 Unappropriated Balance - - - - - 2,629,325 Total - Contingencies and Reserve 2,570,410 2,570,410 2,570,410 - - 2,629,325 Program Total: 9971 - Equity 2,570,410 2,570,410 2,570,410 - - 2,629,325 Department Total: 901 - Ending Fund Balance 2,570,410 2,570,410 2,570,410 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 86 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 87 Transit Fund – 110 Fund/Fund Number: Transit – 110 Department/Department Number: Transit - 671 Department Director: Jim Row Description of purpose/functions of department: Woodburn Transit Service provides safe and reliable public transportation for Woodburn residents and those traveling within Woodburn the region. The system was built with a focus on those who do not have reliable transportation options, seniors, and people with disabilities; and strives to provide residents, visitors, and workers traveling to and from Woodburn with efficient and convenient regional transportation connections. In FY 2012-13, a one-hour fixed route bus operated Monday through Friday, 5:45 AM to 8:00 PM. As is required by ADA and the requirements of our federal grants, a complementary para-transit service (Dial-A-Ride) is available Monday through Friday during the same hours that the fixed route bus is in operation. A relatively new mid-day service to Salem fills the gap not presently served by CARTS, which currently only comes to Woodburn on weekday mornings and evenings Description of division, including number of personnel: The transit division has fifteen employees, a full-time Operations Supervisor, two full-time employees, twelve part-time employees. All transit vehicles are stored in a secured fenced yard located in the rear of 202 Young Street. Description of FY 2012-13 accomplishments: Woodburn Transit successfully implemented an expansion of fixed route service hours in January 2012, which previously ran from 9:00 AM – 5:00 PM, Monday-Friday. The service now runs from 5:45 AM – 8:00 PM. However, funding limitations require that the hours be reduced to 7:00 AM – 7:00 PM in the coming fiscal year. As these are the slowest time periods, we believe this change will have a minimal impact on ridership and passenger convenience. This schedule is consistent with the recommendations of the 2010 Transit Plan. Description of FY 2013-14 proposed focus/goals: A primary focused for the coming year will involve implementing a modified fixed route, necessitated by the start of the interchange construction project. The route will be modified to avoid the project area entirely. Description of major difference(s) between FY 2012-13 and FY 2013-14: The FY 2013-14 budget includes funds for a new, heavy duty large transit bus and 6 new bus shelters. Both projects are primarily funded by grants. The mid-day service to the Salem Chemeketa Community College Campus Monday through Friday from 10:00 AM to 2:35 PM, which made stops in Gervais and Brooks was removed due to budget limitations. With only 2,000 rides provided in calendar year 2012, ridership hasn’t been as strong as the City had originally hoped. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 88 Additionally, as they didn’t provide a meaningful distinction, the fixed route and Dial-A-Ride budgets were merged into one. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Transit Fund Revenues 55,071 92,692 110,291 Fund Balance 102,212 102,212 102,212 155,735 128 - Taxes - - - 407,438 433,456 463,675 Intergovernmental 797,150 797,150 797,150 32,223 46,180 47,200 Charges for Goods and Services 56,000 56,000 56,000 9,785 12,694 3,200 Miscellaneous Revenue 9,600 9,600 9,600 - 151,000 151,000 Transfers In 154,294 154,294 154,294 660,252 736,150 775,366 Revenues Total 1,119,256 1,119,256 1,119,256 Expenditures 303,801 363,154 403,430 Personnel Services 371,780 371,780 371,780 140,250 216,478 231,441 Materials & Services 237,917 237,917 237,917 123,509 19,234 64,000 Capital Outlay 445,000 445,000 445,000 - - 76,495 Contingencies and Reserve 64,559 64,559 64,559 567,560 598,866 775,366 Expenditures Total 1,119,256 1,119,256 1,119,256 92,692 137,284 - Revenue Over (Under) Expenditures - - - Please note the Personnel Services classification is low for this department because the FTE costs are allocated among various departments and funds. Please see Personnel Allocation table on page 244 for clarification. Revenue Sources and Other Discussion The Transfers In amount of $154,294 has three components. The first is a transfer of $116,000 from the General Fund, which is an annual subsidy. The amount was decreased this year, due to General Fund limitations. The other two components relate to the purchase of a large bus, which requires matching grant funds. There is a transfer of $20,000 budgeted from the General Cap Const Fund and a transfer of $18,294 budgeted from the Equipment Replacement Fund. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. 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. At $797,150, this category accounts for 78% of the operating revenue in this fund. This figure increased significantly for FY 2013-14 because it includes the grant for the purchase of a large bus. The increase in Charges for Goods and Services (or Fares) is comprised of transit fares, which do not sustain the program. The total amount in the category accounts for 6% of the operating revenue. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 89 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Revenues Department: 000 - Revenue Fund Balance 55,071 92,692 110,291 3081 Beginning Fund Balance 102,212 102,212 102,212 55,071 92,692 110,291 Total - Fund Balance 102,212 102,212 102,212 Taxes 155,735 128 - 3111 Property Tax - - - 155,735 128 - Total - Taxes - - - Intergovernmental - - - 3332 Federal Grants 355,650 355,650 355,650 30,848 137,050 65,438 3333.601 5310 Discretionary Ops 119,500 119,500 119,500 114,470 17,934 43,527 3333.602 5310 Discretionary Cap - - - 165,704 129,094 129,000 3333.603 5311 Formula Operation 159,000 159,000 159,000 70,085 - - 3333.604 ARRA Stimulus - - - - 88,878 57,912 3333.605 Veh Prev Maint 90,000 90,000 90,000 - - 44,908 3341.601 STF Formula 73,000 73,000 73,000 - - 6,426 3341.602 STF Discretionary - - - 26,331 34,403 22,294 3342 Grant Award #26378 - - - - 7,990 32,408 3343 JARC Job Access Revers - - - - 18,107 61,762 3344 New Freedom - - - 407,438 433,456 463,675 Total - Intergovernmental 797,150 797,150 797,150 Charges for Goods and Services 9,749 12,147 12,000 3445 Dial a Ride Daily 12,000 12,000 12,000 22,474 32,632 35,000 3447 Transit System Fares 40,000 40,000 40,000 - 1,[PHONE REDACTED].101 Transit System Fares Fixed Route - SALEM 4,000 4,000 4,000 32,223 46,180 47,200 Total - Charges for Goods and Services 56,000 56,000 56,000 344 76 200 3611 Interest from Investments 100 100 100 4,730 1,833 - 3676 Donations-Transit 9,000 9,000 9,000 (134) 4 - 3698 Cash Long and Short - - - 4,844 10,781 3,000 3699 Other Miscellaneous Income 500 500 500 9,785 12,694 3,200 Total - Miscellaneous Revenue 9,600 9,600 9,600 Transfers In - 151,000 151,000 3971.001 Transfer From General Fund 116,000 116,000 116,000 - - - 3971.358 Transfer From General Cap Const Fund 20,000 20,000 20,000 - - - 3971.591 Transfer From Equipment Replacement 18,294 18,294 18,294 - 151,000 151,000 Total - Transfers In 154,294 154,294 154,294 660,251 736,150 775,366 Revenues Total 1,119,256 1,119,256 1,119,256 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 90 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Expenditures Department: 671 - Transit Program: 4711 - Fixed Route Transit Personnel Services 148,590 153,893 154,508 5111 Regular Wages 166,876 166,876 166,876 68,033 98,932 128,912 5112 Part-Time Wages 83,044 83,044 83,044 6,540 8,058 - 5121 Overtime - - - 156 [PHONE REDACTED] OR Workers' Benefit 186 186 186 16,430 19,439 17,245 5212 Social Security 19,080 19,080 19,080 41,137 45,139 49,980 5213 Med, Den, Life Ins. 48,166 48,166 48,166 21,292 34,261 47,869 5214 Retirement 50,102 50,102 50,102 601 [PHONE REDACTED] Long Term Disability Ins 706 706 706 655 2,328 3,719 5216 Unemployment Insurance 3,249 3,249 3,249 366 [PHONE REDACTED] Life Insurance 371 371 371 303,801 363,154 403,430 Total - Personnel Services 371,780 371,780 371,780 Materials & Services - - 500 5315 Computer Supplies - - - 472 1,[PHONE REDACTED] Other Office Supplies 2,100 2,100 2,100 16 32 65 5321 Cleaning Supplies - - - 22,887 30,241 64,000 5323 Fuel 46,000 46,000 46,000 200 339 1,200 5324 Clothing 2,400 2,400 2,400 - 264 2,500 5326 Safety/Medicines 3,000 3,000 3,000 49 42 100 5329 Other Operating Supplies - - - - - - 5332 Spare Parts 8,000 8,000 8,000 744 - 11,000 5337 Tires/Parts 5,000 5,000 5,000 - - 1,500 5414 Accounting/Auditing 1,500 1,500 1,500 625 320 1,300 5416 Medical 1,700 1,700 1,700 26,259 26,760 2,000 5419 Other Professional Serv 3,000 3,000 3,000 355 [PHONE REDACTED] Telephone/Data 3,000 3,000 3,000 52 76 50 5422 Postage 100 100 100 - 830 3,000 5424 Advertising 3,500 3,500 3,500 518 1,108 2,000 5427 Training 3,800 3,800 3,800 5,526 7,860 7,074 5428 IS Support 12,600 12,600 12,600 - - 200 5431 Lodging 400 400 400 - 29 150 5432 Meals 300 300 300 - 66 300 5433 Mileage 25,000 25,000 25,000 688 6,061 5,200 5446 Software Licenses 8,000 8,000 8,000 - - - 5448 Internal Rent 17,164 17,164 17,164 3,057 - - 5461 Auto Insurance - - - 2,254 8,966 8,966 5464 Workers' Comp 8,335 8,335 8,335 1,153 9,270 9,270 5465 General Liability 8,618 8,618 8,618 111 94 5,100 5471 Equipment Repair & Maint 5,000 5,000 5,000 18,715 41,130 33,000 5475 Vehicle Repair & Maint 65,000 65,000 65,000 - - - 5480 Accident Repair 500 500 500 - - 300 5491 Dues & Subscriptions 600 600 600 - - 150 5492 Registrations/Tuitions 800 800 800 48 286 1,000 5493 Printing/Binding 2,000 2,000 2,000 225 [PHONE REDACTED] Other Services 500 500 500 - [PHONE REDACTED] Banking Fees & Charges - - - 83,954 136,314 161,845 Total - Materials & Services 237,917 237,917 237,917 Capital Outlay - - - 5642 Passenger Vehicles 385,000 385,000 385,000 123,509 19,234 42,000 5649 Other Equipment 60,000 60,000 60,000 123,509 19,234 42,000 Total - Capital Outlay 445,000 445,000 445,000 511,264 518,702 607,275 Program Total: 4711 - Fixed Route Transit 1,054,697 1,054,697 1,054,697 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 91 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Program: 4712 - Dial-A-Ride Materials & Services 882 [PHONE REDACTED] Other Office Supplies - - - 16 64 75 5321 Cleaning Supplies - - - 13,108 19,804 22,000 5323 Fuel - - - 250 182 1,200 5324 Clothing - - - 1,740 - 2,000 5337 Tires/Parts - - - 42 35 400 5416 Medical - - - 966 1,719 1,000 5419 Other Professional Serv - - - 1,151 1,279 1,300 5421 Telephone/Data - - - - [PHONE REDACTED] Advertising - - - 644 387 1,500 5427 Training - - - - 8,253 7,428 5428 IS Support - - - - - 200 5431 Lodging - - - - - 100 5432 Meals - - - 16,784 20,519 25,000 5433 Mileage - - - - 8,632 8,329 5448 Internal Rent - - - 3,057 - - 5461 Auto Insurance - - - 2,254 1,708 1,708 5464 Workers' Comp - - - 1,152 1,766 1,766 5465 General Liability - - - 13,891 14,432 15,000 5475 Vehicle Repair & Maint - - - - - 300 5491 Dues & Subscriptions - - - 119 - 300 5492 Registrations/Tuitions - - - - [PHONE REDACTED] Printing/Binding - - - 238 [PHONE REDACTED] Other Services - - - 56,295 80,165 91,596 Total - Materials & Services - - - 56,295 80,165 91,596 Program Total: 4712 - Dial-A-Ride - - - Contingencies and Reserve Balances - - 71,495 5921 Contingency 64,559 64,559 64,559 - - 5,000 5981.101 Reserve for PERS - - - - - 76,495 Total - Contingencies & Reserve 64,559 64,559 64,559 567,560 598,866 775,366 Expenditures Total 1,119,256 1,119,256 1,119,256 92,692 137,284 - Fund Net: 110 - Transit Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 92 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 93 Street Fund – 140 Fund/Fund Number: Street - 140 Department/Department Number: Maintenance - 631 Department Director: Dan Brown Description of purpose/functions of department: The Street Maintenance Section provides routine street repair such as overlay preparation, patching, crack sealing, pothole repair, and grading portions of 17 gravel streets, leaf collection, centerline striping, pavement markings, street sign maintenance, sweeping contract supervision, weed control, mowing, and other right-of-way maintenance duties. Description of department, including number of personnel: The Street Maintenance section consists of 3.05 FTE Description of FY 2012-13 accomplishments: Implemented a restructuring program in response to reduced staffing levels. Staffing level reductions have been made necessary due to the fiscal constraints the City is facing with flat or reduced revenues and increasing personnel costs. The Street Maintenance Section personnel have been reassigned to the Storm/Sanitary Collections Section and administrative responsibilities of the Street Maintenance program are assigned to the Engineering Division. Street Maintenance has shifted its focus for street maintenance to a strategy that is intended to extend the service life of local streets rather than reconstructing failed streets. This strategy was visible with the increased use of chip sealing and the full depth reclamation process used on North Front Street. Additional street maintenance work includes:  This section is monitoring the contracted services for routine sweeping of each side of all city streets every month.  This section is responsible for routine maintenance of all streets in the public right-of-ways, including gravel streets.  This includes the street maintenance and grading 1.9 miles of gravel streets.  The leaf collection program from November through January ending with Christmas tree collection.  This section facilitates the centerline striping contract with Marion County and other traffic markings are renewed once a year.  Maintaining all regulatory traffic and street name signs  Weed control  Assists with special events Description of FY 2013-14 proposed focus/goals: Continue to implement an aggressive street maintenance program that is intended to extend the service life of existing streets and reconstruct streets as funds are available. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 94 Description of major difference(s) between FY 2012-13 and FY 2013-14: Additional funding has been incorporated into the FY 2013-14 for contracted street maintenance work to support the street maintenance strategy to concentrate maintenance activities on extending the service life of marginal streets. Privilege taxes, previously budgeted in the Street & Storm Cap Const Fund are included in this fund for FY 2013- 14. Revenues are generated from PGE and NW Natural privilege taxes and are supplemented with state proceeds when those projects occur. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Street Fund Revenues 166,227 368,093 540,000 Fund Balance 1,350,000 1,350,000 1,350,000 - - - Taxes 120,000 120,000 120,000 808 1,275 750 Licenses and Permits 750 750 750 1,116,011 1,312,024 1,200,000 Intergovernmental 1,300,000 1,300,000 1,300,000 - - - Franchise Fees 300,000 300,000 300,000 5,986 59,638 3,500 Miscellaneous Revenue 8,500 8,500 8,500 90,000 347,678 220,000 Transfers In 220,000 220,000 220,000 1,379,032 2,088,708 1,964,250 Revenues Total 3,299,250 3,299,250 3,299,250 Expenditures 447,504 455,991 431,341 Personnel Services 496,197 496,197 496,197 368,435 602,763 691,186 Materials & Services 856,697 856,697 856,697 - 8,022 - Capital Outlay 25,000 25,000 25,000 195,000 225,000 199,830 Transfers Out 1,169,600 1,169,600 1,169,600 - - 641,893 Contingencies and Reserve 751,756 751,756 751,756 1,010,939 1,291,776 1,964,250 Expenditures Total 3,299,250 3,299,250 3,299,250 368,093 796,932 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Taxes category of revenue includes Privilege taxes, which were previously budgeted in the Street & Storm Cap Const Fund are included in this fund for FY 2013-14. Privilege taxes were moved to this fund because the income it is street related income and will be transferred for capital projects only as needed. The Intergovernmental category of revenue is the largest source within the Street fund. The entire $1,300,000 or 39% is generated from the State Gas Tax. The 2009 Legislative Session approved increases in vehicle title and registration fees which became effective in 2010 and an increase in tax of 6 cents per gallon of gasoline became effective January 2011. Transfers In of $220,000 includes a transfer from the General Fund of $130,000 to subsidize street lighting costs. The additional $90,000 is a transfer from the Sewer Fund for street sweeping costs. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 95 The total Transfers Out amount of $1,169,600 is comprised of $1,139,600 to Street & Storm Cap Const Fund for capital projects budgeted during the year and $30,000 to Equipment Replacement Fund. For further detail of capital projects see Capital Construction Projects on page 252. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 140 - Street Fund Revenues Department: 000 - Revenue Fund Balance 166,227 368,093 540,000 3081 Beginning Fund Balance 1,350,000 1,350,000 1,350,000 166,227 368,093 540,000 Total - Fund Balance 1,350,000 1,350,000 1,350,000 Taxes - - - 3171 City Gas Tax 120,000 120,000 120,000 - - - Total - Taxes 120,000 120,000 120,000 Licenses and Permits 808 1,[PHONE REDACTED] Curb Cuts and Bores 750 750 750 808 1,275 750 Total - Licenses and Permits 750 750 750 Intergovernmental 1,116,011 1,312,024 1,200,000 3361 State Gas Tax 1,300,000 1,300,000 1,300,000 1,116,011 1,312,024 1,200,000 Total - Intergovernmental 1,300,000 1,300,000 1,300,000 Franchise Fees - - - 3141 Privilege Tax, PGE 250,000 250,000 250,000 - - - 3142 Privilege Tax, NW Natural 50,000 50,000 50,000 - - - Total - Franchise Fees 300,000 300,000 300,000 534 1,[PHONE REDACTED] Interest from Investments 5,500 5,500 5,500 5,452 57,824 3,000 3699 Other Miscellaneous Income 3,000 3,000 3,000 5,986 59,638 3,500 Total - Miscellaneous Revenue 8,500 8,500 8,500 Transfers In - 221,794 130,000 3971.001 Transfer From General Fund 130,000 130,000 130,000 - 35,884 - 3971.135 Transfer From Revenue Sharing - - - 90,000 90,000 90,000 3971.472 Transfer From Sewer 90,000 90,000 90,000 90,000 347,678 220,000 Total - Transfers In 220,000 220,000 220,000 1,379,031 2,088,708 1,964,250 Revenues Total 3,299,250 3,299,250 3,299,250 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 96 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 631 - Maintenance Program: 4211 - Street Maintenance Personnel Services 305,528 297,977 264,619 5111 Regular Wages 311,980 311,980 311,980 9,291 - - 5112 Part-Time Wages - - - 5,076 5,771 5,000 5121 Overtime 4,929 4,929 4,929 170 [PHONE REDACTED] OR Workers' Benefit 172 172 172 23,730 22,141 20,626 5212 Social Security 24,088 24,088 24,088 60,562 75,607 76,459 5213 Med, Den, Life Ins. 77,506 77,506 77,506 40,351 49,895 58,248 5214 Retirement 71,462 71,462 71,462 1,166 1,056 1,084 5215 Long Term Disability Ins 1,274 1,274 1,274 941 2,771 4,449 5216 Unemployment Insurance 4,120 4,120 4,120 688 [PHONE REDACTED] Life Insurance 666 666 666 447,503 455,991 431,341 Total - Personnel Services 496,197 496,197 496,197 Materials & Services 190 51 200 5315 Computer Supplies 200 200 200 728 [PHONE REDACTED] Other Office Supplies 700 700 700 93 70 300 5321 Cleaning Supplies 300 300 300 16,616 15,958 16,500 5323 Fuel 13,000 13,000 13,000 934 28 1,500 5324 Clothing 1,500 1,500 1,500 995 994 1,000 5325 Ag Supplies 1,000 1,000 1,000 97 1,084 3,700 5326 Safety/Medicines 2,000 2,000 2,000 1,122 1,335 3,000 5329 Other Operating Supplies 3,000 3,000 3,000 1,168 59 1,200 5333 Paint 1,200 1,200 1,200 614 251 1,200 5338 Tools 1,200 1,200 1,200 901 1,172 3,000 5339 Other Maintenance Supplie 3,000 3,000 3,000 1,459 1,310 1,500 5352 Protective Clothing 1,500 1,500 1,500 38,955 32,359 40,000 5361 Road Materials 34,000 34,000 34,000 - 490 1,500 5362 Concrete 1,500 1,500 1,500 8,709 9,948 14,000 5363 Signs 14,000 14,000 14,000 1,038 1,507 2,600 5369 Other Street Supplies 2,600 2,600 2,600 - 476 1,500 5392 Security Supplies 1,500 1,500 1,500 35 [PHONE REDACTED] Other Supplies 500 500 500 391 [PHONE REDACTED] Medical 500 500 500 16,280 13,986 23,000 5419 Other Professional Serv 15,000 15,000 15,000 4,569 4,671 4,500 5421 Telephone/Data 2,500 2,500 2,500 204 84 300 5422 Postage 300 300 300 - 178 2,000 5424 Advertising 1,000 1,000 1,000 1,997 2,537 2,700 5427 Training 2,000 2,000 2,000 350 [PHONE REDACTED] Lodging 700 700 700 30 - 175 5432 Meals 175 175 175 - - 50 5433 Mileage 50 50 50 2,108 1,871 5,000 5445 Work Equipment 5,000 5,000 5,000 - 2,583 3,000 5446 Software Licenses 3,000 3,000 3,000 3,953 3,123 6,000 5451 Natural Gas 6,000 6,000 6,000 7,505 7,975 8,500 5453 Electricity 8,500 8,500 8,500 5,784 14,353 15,000 5454 Solid Waste Disposal 5,000 5,000 5,000 10,988 5,559 18,000 5471 Equipment Repair & Maint 4,000 4,000 4,000 121 25 1,000 5474 Structures Repair & Maint 1,000 1,000 1,000 13,389 11,346 7,000 5475 Vehicle Repair & Maint 4,000 4,000 4,000 121 - 300 5476 Laundry 300 300 300 1,815 21,171 25,000 5479 Other Repair & Maintenanc 20,000 20,000 20,000 16,278 5,630 15,000 5482 Tree Maintenance 15,000 15,000 15,000 1,270 699 1,000 5492 Registrations/Tuitions 1,000 1,000 1,000 219 - 250 5498 Permits/Fees 250 250 250 2,926 2,182 3,044 5499 Other Services 1,085 1,085 1,085 163,951 166,867 235,919 Total - Materials & Services 179,060 179,060 179,060 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 97 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 140 - Street Fund Capital Outlay - 8,022 - 5649 Other Equipment 25,000 25,000 25,000 - 8,022 - Total - Capital Outlay 25,000 25,000 25,000 611,455 630,880 667,260 Program Total: 4211 - Street Maintenance 700,257 700,257 700,257 Program: 4261 - Street Cleaning Materials & Services 1,351 997 1,000 5323 Fuel 1,000 1,000 1,000 795 773 1,000 5329 Other Operating Supplies 1,000 1,000 1,000 108,486 124,877 115,000 5419 Other Professional Serv 125,000 125,000 125,000 - - 500 5454 Solid Waste Disposal 500 500 500 - - 900 5471 Equipment Repair & Maint 1,000 1,000 1,000 3,121 100 2,000 5475 Vehicle Repair & Maint 2,000 2,000 2,000 113,753 126,747 120,400 Total - Materials & Services 130,500 130,500 130,500 113,753 126,747 120,400 Program Total: 4261 - Street Cleaning 130,500 130,500 130,500 Program: 4299 - Street Admin Materials & Services - - - 5409.582 Garage Services 44,915 44,915 44,915 - - - 5410.582 PW Overhead 51,855 51,855 51,855 - - - 5411.582 Engineering Support to PW Services Fund 135,387 135,387 135,387 3,665 900 6,000 5414 Accounting/Auditing 6,000 6,000 6,000 12,440 13,755 11,168 5428 IS Support 15,750 15,750 15,750 31,139 29,523 35,783 5448 Internal Rent 17,439 17,439 17,439 - 239,195 240,000 5456 Street Lighting 240,000 240,000 240,000 7,456 - - 5461 Auto Insurance - - - 3,207 - - 5463 Bldg/Personal Prop - - - 15,051 6,902 6,902 5464 Workers' Comp 5,389 5,389 5,389 14,394 14,602 14,602 5465 General Liability 11,402 11,402 11,402 1,763 450 4,000 5482 Tree Maintenance 4,000 4,000 4,000 1,616 2,437 15,000 5483 Sidewalks 15,000 15,000 15,000 - 1,385 1,412 5500 Banking Fees & Charges - - - 90,731 309,149 334,867 Total - Materials & Services 547,137 547,137 547,137 90,731 309,149 334,867 Program Total: 4299 - Street Admin 547,137 547,137 547,137 Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.363 Transfer to Street & Storm Cap Const Fun 1,139,600 1,139,600 1,139,600 195,000 195,000 169,830 5811.582 Transfer to Public Works Services Fund - - - - 30,000 30,000 5811.591 Transfer to Equipment Replace 30,000 30,000 30,000 195,000 225,000 199,830 Total - Transfers Out 1,169,600 1,169,600 1,169,600 195,000 225,000 199,830 Program Total: 9711 - Operating Transfer Out 1,169,600 1,169,600 1,169,600 1,010,938 1,291,776 1,322,357 Department Total: 631 - Maintenance 2,547,494 2,547,494 2,547,494 Contingencies and Reserve Balances - - 641,893 5921 Contingency 751,756 751,756 751,756 - - 641,893 Total - Contingencies & Reserve 751,756 751,756 751,756 1,010,938 1,291,776 1,964,250 Expenditures Total 3,299,250 3,299,250 3,299,250 368,093 796,932 - Fund Net: 140 - Street Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 98 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 99 GO Debt Service Fund – 250 Fund/Fund Number: GO Debt Service - 250 Department/Department Number: Finance - 151 Department Director: Christina Shearer Description of purpose/functions of department: The Bonded Debt fund records the payment of principal and interest on the City’s General Obligation bonds. As of June 30, 2013, a single bond issue is outstanding for the Police Facility. The remaining principal due as of July 1, 2013 is $5,065,000. See Debt Overview on page 243 for a summary of the City’s debt. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted GO Debt Service Fund Revenues 91,293 78,035 64,000 Fund Balance 195,000 30,000 30,000 495,377 497,316 650,000 Taxes 375,000 528,000 528,000 721 1,116 800 Miscellaneous Revenue 900 900 900 587,391 576,467 714,800 Revenues Total 570,900 558,900 558,900 Expenditures - 639 1,519 Materials & Services - - - 509,356 514,431 514,281 Debt Service 523,781 523,781 523,781 - - 199,000 Contingencies and Reserve 47,119 35,119 35,119 509,356 515,070 714,800 Expenditures Total 570,900 558,900 558,900 78,035 61,397 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion This Fund accounts for the debt service on the City’s 2005 General Obligation bond. Property taxes are the major source of operating revenue. The Miscellaneous Revenue is interest on the cash balance of the fund. The amount allocated to this fund is dependent on reserve requirement limitations and debt service levels. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 100 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 250 - GO Debt Service Fund Revenues Department: 000 - Revenue Fund Balance 91,292 78,035 64,000 3081 Beginning Fund Balance 195,000 30,000 30,000 91,292 78,035 64,000 Total - Fund Balance 195,000 30,000 30,000 Taxes 495,377 497,316 650,000 3111 Property Tax 375,000 528,000 528,000 495,377 497,316 650,000 Total - Taxes 375,000 528,000 528,000 722 1,[PHONE REDACTED] Interest from Investments 900 900 900 722 1,116 800 Total - Miscellaneous Revenue 900 900 900 587,391 576,467 714,800 Revenues Total 570,900 558,900 558,900 Expenditures Department: 151 - Finance Program: 9111 - Debt Service Materials & Services - 639 1,519 5500 Banking Fees & Charges - - - - 639 1,519 Total - Materials & Services - - - Debt Service 275,300 290,000 300,000 5711 Bond Principle 320,000 320,000 320,000 234,056 224,431 214,281 5721 Bond Interest 203,781 203,781 203,781 509,356 514,431 514,281 Total - Debt Service 523,781 523,781 523,781 509,356 515,070 515,800 Program Total: 9111 - Debt Service 523,781 523,781 523,781 509,356 515,070 515,800 Department Total: 151 - Finance 523,781 523,781 523,781 Contingencies and Reserve Balances - - 199,000 5921 Contingency 47,119 35,119 35,119 - - 199,000 Total - Contingencies & Reserve 47,119 35,119 35,119 509,356 515,070 714,800 Expenditures Total 570,900 558,900 558,900 78,035 61,397 - Fund Net: 250 - GO Debt Service Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 101 Utility Funds ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 102 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 103 Water Fund – 470 Fund/Fund Number: Water - 470 Department/Department Number: Water - 611 Department Director: Dan Brown Description of purpose/functions of section: This section provides administration, operations and maintenance of the water treatment and distribution system. The section also provides billing and meter reading program for all customer accountants. The section is responsible for all activities centered at the water treatment plants and throughout the water distribution system. The section also administers a Cross Connection Control and Backflow Prevention Program. Description of section, including number of personnel: The section under the direction of the Water Resources Division Manager is supervised by the Drinking Water Section Supervisor. The section is organized to provide both operations and maintenance with clerical administrative support. The section currently has 10 full time positions. Description of FY 2012-13 accomplishments:  Continued to provide water treatment, distribution, secondary disinfection meeting all state and federal regulatory requirements  Prepared and provided to customers and Section of Human Services the 2012 Water Quality Report  Prepared and provided to customers the second Woodburn Water Works newsletter.  Flushed and operated Fire Hydrants in the entire system  Cross connection and backflow prevention, inspected 1435 devices, continue to expand program  Completed Water line, replacement, capacity improvement on Fourth Street from Hayes Street to Lincoln Street  Realigned and secured 14” water main on Hazelnut Drive, bridge crossing. Description of FY 2013-14 proposed focus/goals:  Continue to provide quality drinking water that meets all federal and state requirements  Review and update Rate Structure  Continue Automatic Read Meter (AMR) program  Produce and distribute the 2013 Water Quality Report  Complete Nitrification Control Plan  Continue effort in the Cross Connection, Backflow Prevention Control Plan. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 104 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Water Fund Revenues 664,436 371,886 405,000 Fund Balance 1,275,000 1,275,000 1,275,000 1,641,368 2,143,000 3,167,025 Charges for Goods and Services 3,315,515 3,315,515 3,315,515 37,531 56,806 54,500 Miscellaneous Revenue 56,200 56,200 56,200 85,442 - - Other Financing Sources - - - 85,000 85,000 824,000 Transfers In - - - 2,513,777 2,656,692 4,450,525 Revenues Total 4,646,715 4,646,715 4,646,715 Expenditures 1,090,996 1,195,296 1,283,761 Personnel Services 1,371,458 1,371,458 1,371,458 605,767 640,727 720,188 Materials & Services 838,457 838,457 838,457 13,686 35,604 42,000 Capital Outlay - - - - 1,634 1,171,121 Debt Service 1,159,630 1,159,630 1,159,630 431,442 336,000 101,322 Transfers Out 38,108 38,108 38,108 - - 1,132,133 Contingencies and Reserve 1,239,062 1,239,062 1,239,062 2,141,891 2,209,261 4,450,525 Expenditures Total 4,646,715 4,646,715 4,646,715 371,886 447,431 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion Charges for Goods and Services the fees collected for water provided to City residents and represent the major revenue source for the Water Fund. The fees of $3,315,515 represent the sole revenue source for this fund, excluding interest. The FY 2012-13 budget included Transfers In of $824,000 for utility billing expenses, which will be charged directly to Materials & Services in this fund in FY 2013-14, instead of using transfers. The Materials & Services increase is caused by the General Right of Way charge implemented for FY 2013-14. For further information regarding debt and Debt Service see Debt Overview on page 243. The Transfers Out amount of $38,108 includes $10,000 to the Equipment Replacement Fund for future needs. An additional, $13,334 represents a payment of $6,667 to the Street SDC Fund and an equal payment to the Water Cap Construction Fund for repayment of a prior year inter-fund loan for the City’s accounting and utility billing system. The remaining $14,774 is transferring to the Water Cap Construction Fund for a capital project. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 105 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 470 - Water Fund Revenues Department: 000 - Revenue Fund Balance 664,436 371,886 405,000 3081 Beginning Fund Balance 1,275,000 1,275,000 1,275,000 664,436 371,886 405,000 Total - Fund Balance 1,275,000 1,275,000 1,275,000 Charges for Goods and Services 1,602,397 2,063,168 3,077,925 3434.101 Water Sales Revenue 3,226,415 3,226,415 3,226,415 16,250 13,820 20,000 3434.102 New Services 20,000 20,000 20,000 16,995 17,486 19,000 3434.103 Re-connection Fees 19,000 19,000 19,000 - 3,746 3,500 3434.104 Vacations 3,500 3,500 3,500 12 - 100 3434.105 After Hours Fee 100 100 100 2,600 2,308 2,000 3434.106 NSF Check Fee 2,000 2,000 2,000 1,614 424 1,500 3434.108 Bulk Water Sales 1,500 1,500 1,500 1,500 42,048 43,000 3434.112 Late Fees 43,000 43,000 43,000 1,641,368 2,143,000 3,167,025 Total - Charges for Goods and Services 3,315,515 3,315,515 3,315,515 1,977 1,862 3,500 3611 Interest from Investments 5,200 5,200 5,200 29,238 48,563 47,000 3625 Facilities Rent 47,000 47,000 47,000 3,488 5,892 - 3691 Sale of Surplus Property - - - 2,828 489 4,000 3699 Other Miscellaneous Income 4,000 4,000 4,000 37,531 56,806 54,500 Total - Miscellaneous Revenue 56,200 56,200 56,200 Other Financing Sources 85,442 - - 3811 Interfund Loan Proceeds - - - 85,442 - - Total - Other Financing Sources - - - Transfers In 15,000 15,000 - 3971.001 Transfer From General Fund - - - - - 754,000 3971.466 Transfer From Water Construction - - - 70,000 70,000 70,000 3971.472 Transfer From Sewer - - - 85,000 85,000 824,000 Total - Transfers In - - - 2,513,777 2,656,693 4,450,525 Revenues Total 4,646,715 4,646,715 4,646,715 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 106 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 470 - Water Fund Expenditures Department: 611 - Water Program: 6411 - Water Supply Personnel Services 731,908 770,407 778,416 5111 Regular Wages 861,567 861,567 861,567 - 2,002 7,000 5112 Part-Time Wages 4,707 4,707 4,707 9,875 8,531 15,000 5121 Overtime 15,030 15,030 15,030 378 [PHONE REDACTED] OR Workers' Benefit 451 451 451 54,432 56,557 61,232 5212 Social Security 66,828 66,828 66,828 194,238 210,172 220,232 5213 Med, Den, Life Ins. 203,892 203,892 203,892 93,822 135,835 183,012 5214 Retirement 202,230 202,230 202,230 2,625 2,762 3,190 5215 Long Term Disability Ins 3,465 3,465 3,465 2,170 7,031 13,207 5216 Unemployment Insurance 11,457 11,457 11,457 1,548 1,634 1,999 5217 Life Insurance 1,831 1,831 1,831 1,090,996 1,195,296 1,283,761 Total - Personnel Services 1,371,458 1,371,458 1,371,458 Materials & Services 590 1,978 2,000 5315 Computer Supplies 1,500 1,500 1,500 2,105 1,999 2,000 5319 Other Office Supplies 1,500 1,500 1,500 16,855 14,707 20,000 5323 Fuel 19,000 19,000 19,000 2,904 2,916 3,000 5324 Clothing 3,000 3,000 3,000 - 2,110 2,500 5326 Safety/Medicines 1,800 1,800 1,800 39,960 48,835 50,000 5327 Chemicals 50,000 50,000 50,000 696 2,363 2,500 5328 Lab Supplies 2,500 2,500 2,500 999 7,348 1,000 5329 Other Operating Supplies 1,300 1,300 1,300 2,090 2,328 4,000 5338 Tools 3,000 3,000 3,000 769 1,158 2,000 5339 Other Maintenance Supplie 1,900 1,900 1,900 19,627 16,069 20,000 5379 Other Water/Sewer Supplie 15,000 15,000 15,000 9,972 9,913 10,000 5379.001 Line Repair Supplies 8,000 8,000 8,000 25,572 33,940 34,000 5379.002 Customer Service 17,000 17,000 17,000 3,847 1,661 10,000 5379.003 Pump Supplies 5,500 5,500 5,500 12,462 15,958 16,000 5379.004 Meter Parts 10,000 10,000 10,000 2,986 2,998 3,000 5379.005 Protective Equipment 2,500 2,500 2,500 240 - 4,000 5392 Security Supplies 2,000 2,000 2,000 2,159 2,191 3,000 5399 Other Supplies 2,000 2,000 2,000 503 [PHONE REDACTED] Medical 500 500 500 255 - 500 5417 Human Resources 500 500 500 14,447 20,897 15,000 5419 Other Professional Serv 5,000 5,000 5,000 27,886 14,155 15,000 5419.501 Testing/Lab 15,000 15,000 15,000 9,293 7,153 15,000 5419.707 Educ Outreach 6,000 6,000 6,000 6,147 7,697 7,000 5421 Telephone/Data 7,000 7,000 7,000 767 538 1,000 5422 Postage 500 500 500 4,721 5,368 10,000 5427 Training 6,000 6,000 6,000 840 995 1,000 5445 Work Equipment 500 500 500 - 4,487 4,500 5446 Software Licenses 4,500 4,500 4,500 3,521 2,537 6,000 5451 Natural Gas 6,000 6,000 6,000 186,208 195,785 220,000 5453 Electricity 220,000 220,000 220,000 2,176 2,632 2,000 5454 Solid Waste Disposal 800 800 800 7,135 6,794 7,000 5471 Equipment Repair & Maint 3,000 3,000 3,000 3,962 3,979 4,000 5472 Buildings Repairs & Maint 2,000 2,000 2,000 7,356 10,639 10,000 5475 Vehicle Repair & Maint 2,951 2,951 2,951 1,500 472 - 5476 Laundry - - - 1,301 985 2,500 5491 Dues & Subscriptions 1,900 1,900 1,900 1,365 1,394 3,500 5492 Registrations/Tuitions 1,800 1,800 1,800 1,495 1,033 1,500 5498 Permits/Fees 1,000 1,000 1,000 72 [PHONE REDACTED] Other Services 250 250 250 424,782 456,308 515,250 Total - Materials & Services 432,701 432,701 432,701 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 107 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 470 - Water Fund Capital Outlay 13,686 26,645 30,000 5634 Water - - - - 2,000 2,000 5644 Communications - - - - 6,959 10,000 5649 Other Equipment - - - 13,686 35,604 42,000 Total - Capital Outlay - - - 1,529,464 1,687,208 1,841,011 Program Total: 6411 - Water Supply 1,804,159 1,804,159 1,804,159 Program: 6421 - Water Meter Reading Materials & Services 2,997 4,954 5,000 5323 Fuel 4,500 4,500 4,500 - [PHONE REDACTED] Other Professional Serv 300 300 300 328 - 700 5421 Telephone/Data 150 150 150 36,352 34,776 40,000 5422 Postage 20,000 20,000 20,000 615 - 800 5433 Mileage 400 400 400 2,448 1,588 2,500 5471 Equipment Repair & Maint 2,000 2,000 2,000 14,394 24,279 23,000 5493 Printing/Binding 13,000 13,000 13,000 57,134 65,998 72,400 Total - Materials & Services 40,350 40,350 40,350 57,134 65,998 72,400 Program Total: 6421 - Water Meter Reading 40,350 40,350 40,350 Program: 6499 - Water Administration Materials & Services 50 2 150 5319 Other Office Supplies 100 100 100 - 2,415 2,500 5329 Other Operating Supplies 1,500 1,500 1,500 - - - 5409.582 Garage Services 28,049 28,049 28,049 - - - 5410.582 PW Overhead 43,369 43,369 43,369 - - - 5411.582 Engineering Support to PW Services Fund 10,805 10,805 10,805 5,765 7,750 9,000 5414 Accounting/Auditing 9,000 9,000 9,000 30,268 27,510 24,759 5428 IS Support 34,650 34,650 34,650 29,407 16,832 22,846 5448 Internal Rent 14,612 14,612 14,612 - - - 5450 General Right of Way Charge 161,321 161,321 161,321 4,610 - - 5461 Auto Insurance - - - 5,081 - - 5463 Bldg/Personal Prop - - - 18,670 23,447 23,447 5464 Workers' Comp 18,309 18,309 18,309 30,000 33,366 33,336 5465 General Liability 26,031 26,031 26,031 - - 10,000 5499.005 Grounds Maintenance Services - - - - 7,100 6,000 5500 Banking Fees & Charges 17,160 17,160 17,160 - - 500 5510 Bad Debt Expense 500 500 500 123,852 118,422 132,538 Total - Materials & Services 365,406 365,406 365,406 Debt Service - - 621,880 5711 Bond Principle 648,320 648,320 648,320 - 1,634 13,335 5714 Interfund Loan - - - - - 535,906 5721 Bond Interest 511,310 511,310 511,310 - 1,634 1,171,121 Total - Debt Service 1,159,630 1,159,630 1,159,630 123,852 120,056 1,303,659 Program Total: 6499 - Water Administration 1,525,036 1,525,036 1,525,036 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 108 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 470 - Water Fund Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.566 Transfer to Water Cap Const Fund 14,774 14,774 14,774 85,442 - - 5811.568 Transfer to Information Services - - - 311,000 311,000 76,322 5811.582 Transfer to Public Works Services Fund - - - 35,000 25,000 25,000 5811.591 Transfer to Equipment Replace 10,000 10,000 10,000 - - - 5841.376 Interfund Loan Transfer 6,667 6,667 6,667 - - - 5841.466 Interfund Loan Transfer 6,667 6,667 6,667 431,442 336,000 101,322 Total - Transfers Out 38,108 38,108 38,108 431,442 336,000 101,322 Program Total: 9711 - Operating Transfer Out 38,108 38,108 38,108 2,141,891 2,209,261 3,318,392 Department Total: 611 - Water 3,407,653 3,407,653 3,407,653 Contingencies and Reserve Balances - - 378,133 5921 Contingency 485,062 485,062 485,062 - - 754,000 5981.010 Reserve for Loan 754,000 754,000 754,000 - - 1,132,133 Total - Contingencies & Reserve 1,239,062 1,239,062 1,239,062 2,141,891 2,209,261 4,450,525 Expenditures Total 4,646,715 4,646,715 4,646,715 371,886 447,432 - Fund Net: 470 - Water Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 109 Sewer Fund – 472 Fund/Fund Number: Sewer - 472 Department/Department Number: Sewer - 621 Department Director: Dan Brown Description of purpose/functions of department: This section within the Public Works Department provides administration, operations and maintenance of the Wastewater Treatment Plant; Sanitary, Storm & Surface Water Collection System of the City’s wastewater system and storm sewer system. The Wastewater Treatment Department is responsible for activities centered at the treatment plant, including the natural treatment processes. Activities include treatment operations, reuse operations, biosolids operations, pre-treatment program and laboratory services and maintenance. The Sanitary, Storm & Surface Water Collection Department is responsible for sanitary sewer main collection activities, infiltration/inflow practices as required by Department of Environmental Quality and storm water activities, best management practices as required by Total Maximum Daily Load Implementation Plan, Storm and Surface Water Management Plan. The department is responsible for maintenance of approximately 60 miles of various size sanitary sewer mains, nine remote pump stations, approximately 59 miles of various size storm sewer mains, three regional detention facilities and the surface conveyance system of Mill Creek and Senecal and there numerous tributaries. Description of department, including number of personnel: The section under the direction of the Water Resources Division Manager is supervised by the Wastewater Treatment Plant Section Supervisor and the Sanitary, Storm & Surface Water Collection Section Supervisor. The department is organized to provide both operations and maintenance with clerical administrative support. The section currently has 16 full time employees, including the sewerline maintenance/storm group. Description of FY 2012-13 accomplishments:  Completed Recycle Water Use Plan. Submitted to DEQ for approval in conjunction with the NDPES discharge permit renewal.  Completed Biosolids Management Plan, Submitted to DEQ for approval in conjunction with the NDPES discharge permit renewal.  Submitted and continue to work with DEQ on the NPDES discharge permit renewal  Completed Final Design plans for MAO improvements, Treatment Plant Upgrades and Natural Treatment System. Submitted to DEQ for approval end of January, currently under review. DEQ approval process is on hold due to legal challenges beyond the Cities control, once approved the first phase will be Bid, treatment plant upgrades and lagoon wetlands  Prepared and provided to customers the second Woodburn Water Works newsletter, the third edition is being prepared for release this month.  Completed Biosolids Land Application in conjunction with site authorization with a local farm operation, IOKA Farms. This year we dredged, processed and land applied 769 dry tons of material on approximately 225 acres.  Completed annual Biosolids, Water Reuse Report to DEQ  Completed communication tower capital improvement project.  Video inspected 12 miles of Collection System piping  High Pressure cleaned 18 miles of Collection System piping  Completed annual I/I report to DEQ  Completed Annual Storm Water Management, TMDL annual report to DEQ  Clean 15% of the Storm Water System, piping, conveyance and inlets ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 110  Conducted internal training on BMP to reduce pollutants in maintenance activities.  Installed approximately 250 Storm Water Inlet markers, Don’t Pollute. The markers were placed in conjunction with the Boy Scouts as an Eagle Scout project.  Participated in numerous Public Outreach Events, Oregon Earth Day, River Ranger Program, Pudding River Watershed education events, Day of the Child, Treatment Plant Tours, etc. Description of FY 2013-14 proposed focus/goals:  Award, Construct First Phase of MAO Wastewater Treatment Plant, Natural Treatment System Upgrades  Complete Final Design, DEQ approval, Award contract and Construct Second Phase of MAO compliance improvements, Floodplain Wetlands and Outfall.  Complete Poplar Harvest and Replant, over next two years.  Complete Biosolids seasonal dredging and off-site land application  Complete NPDES discharge permit renewal.  Video Inspect 12 Miles of the City Collection System  High Pressure Clean 15 Miles of the City Collection System  Continue Inflow & Infilitration (I&I) removal, and annual reporting to DEQ  Continue to implement BMP and control measures per the Storm Water Management TMDL implementation plan, to included developing a better defined Erosion Control and Illicit Discharge program.  Clean 15% of the Storm Water System  Install Storm Water Inlet markers, Don’t Pollute, currently working with Boy Scouts to implement  Prepare and submit to DEQ annual Storm Water Management, TMDL annual report to DEQ.  Continue Participating in Public Outreach Events. Description of major difference(s) between FY 2012-13 and FY 2013-14: A 5 percent budget reduction has been accomplished by an across the board reduction in material and services expenditures, and significant reductions in Capital Outlay and Equipment Replacement. The budget reduction has been implemented to assist the fund in absorbing the General Fund ROW Charge on sales revenue ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 111 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Sewer Fund Revenues 507,711 519,488 612,000 Fund Balance 3,779,000 3,779,000 3,779,000 2,883,734 3,066,833 6,553,084 Charges for Goods and Services 7,030,000 7,030,000 7,030,000 - 700 - Fines and Forfeits - - - 3,791 7,705 6,000 Miscellaneous Revenue 14,200 14,200 14,200 85,442 - - Other Financing Sources - - - - 8,724 2,944,724 Transfers In - - - 3,480,678 3,603,450 10,115,808 Revenues Total 10,823,200 10,823,200 10,823,200 Expenditures 1,227,105 1,342,692 1,835,229 Personnel Services 1,954,268 1,954,268 1,954,268 887,650 879,532 1,047,902 Materials & Services 1,472,684 1,472,684 1,472,684 60,551 42,972 142,097 Capital Outlay 79,584 79,584 79,584 - 1,634 2,963,998 Debt Service 3,309,712 3,309,712 3,309,712 785,884 695,000 376,438 Transfers Out 173,593 173,593 173,593 - - 3,750,144 Contingencies and Reserve 3,833,359 3,833,359 3,833,359 2,961,190 2,961,830 10,115,808 Expenditures Total 10,823,200 10,823,200 10,823,200 519,488 641,619 - Revenue Over (Under) Expenditures - - - 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 The Materials & Services increase is caused by the General Right of Way charge implemented for FY 2013-14. For further information regarding debt and Debt Service see Debt Overview on page 243. A reserve for debt service $2,892,724 must also be maintained in relation to the debt service. The Transfers Out amount of $173,593 includes $70,259 to the Equipment Replacement Fund for future needs and $90,000 to the Street Fund for street sweeping costs. The remaining $13,334 represents a payment of $6,667 to the Street SDC Fund and an equal payment to the Water Cap Construction Fund for repayment of a prior year inter-fund loan. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 112 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Revenues Department: 000 - Revenue Fund Balance 357,891 519,488 612,000 3081 Beginning Fund Balance 3,779,000 3,779,000 3,779,000 357,891 519,488 612,000 Total - Fund Balance 3,779,000 3,779,000 3,779,000 Charges for Goods and Services 121,113 79,689 80,000 3434.112 Late Fees 80,000 80,000 80,000 2,720,361 2,890,813 6,373,084 3435.101 Sewer System Revenue 6,850,000 6,850,000 6,850,000 102,817 96,331 100,000 3435.103 Septage Dumping 100,000 100,000 100,000 2,944,290 3,066,833 6,553,084 Total - Charges for Goods and Services 7,030,000 7,030,000 7,030,000 Fines and Forfeits - 700 - 3535 Sewer Discharge Fines - - - - 700 - Total - Fines and Forfeits - - - 2,206 3,302 4,000 3611 Interest from Investments 12,200 12,200 12,200 1,586 4,403 2,000 3699 Other Miscellaneous Income 2,000 2,000 2,000 3,791 7,705 6,000 Total - Miscellaneous Revenue 14,200 14,200 14,200 Other Financing Sources 85,442 - - 3811 Interfund Loan Proceeds - - - 85,442 - - Total - Other Financing Sources - - - Transfers In - 8,724 - 3971.461 Transfer From Sewer CIP - - - - - 2,892,724 3971.465 Transfer From Sewer Construction - - - - - 52,000 3971.478 Transfer From Stormwater - - - - 8,724 2,944,724 Total - Transfers In - - - 3,391,415 3,603,449 10,115,808 Revenues Total 10,823,200 10,823,200 10,823,200 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 113 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Expenditures Department: 621 - Sewer Program: 6511 - WWTP Operation Personnel Services 701,424 753,368 851,750 5111 Regular Wages 939,736 939,736 939,736 4,595 - 5,000 5112 Part-Time Wages 4,707 4,707 4,707 9,961 9,677 21,000 5121 Overtime 20,808 20,808 20,808 324 [PHONE REDACTED] OR Workers' Benefit 476 476 476 52,552 56,003 67,148 5212 Social Security 73,252 73,252 73,252 137,870 152,147 203,976 5213 Med, Den, Life Ins. 196,746 196,746 196,746 93,303 136,350 205,081 5214 Retirement 218,927 218,927 218,927 2,585 2,702 3,529 5215 Long Term Disability Ins 3,821 3,821 3,821 2,088 6,858 14,483 5216 Unemployment Insurance 12,549 12,549 12,549 1,527 1,602 2,212 5217 Life Insurance 1,995 1,995 1,995 1,006,228 1,119,031 1,374,680 Total - Personnel Services 1,473,017 1,473,017 1,473,017 Materials & Services 3,000 382 3,000 5315 Computer Supplies 1,500 1,500 1,500 3,746 1,967 4,000 5319 Other Office Supplies 2,500 2,500 2,500 1,480 316 1,500 5322 Lubricants 1,200 1,200 1,200 9,824 7,392 12,000 5323 Fuel 14,000 14,000 14,000 1,641 1,600 4,000 5324 Clothing 4,000 4,000 4,000 4,703 5,930 8,500 5326 Safety/Medicines 7,500 7,500 7,500 19,688 3,282 15,000 5327 Chemicals 15,000 15,000 15,000 12,913 16,993 16,000 5328 Lab Supplies 16,000 16,000 16,000 3,000 17,010 3,500 5329 Other Operating Supplies 3,000 3,000 3,000 2,822 2,500 - 5331 Construction Materials - - - 9,104 8,180 10,000 5335 Electrical Supplies 10,000 10,000 10,000 - 1,761 11,000 5336 HVAC 11,000 11,000 11,000 484 360 1,200 5338 Tools 1,300 1,300 1,300 - - 3,000 5352 Protective Clothing 3,000 3,000 3,000 7,326 8,750 12,000 5384 Trees 12,000 12,000 12,000 6,679 - 5,000 5392 Security Supplies 4,500 4,500 4,500 - - 10,000 5411 Engineering & Architect 7,000 7,000 7,000 25,593 12,889 9,500 5419 Other Professional Serv 25,000 25,000 25,000 - - 16,000 5419.501 Testing/Lab 21,000 21,000 21,000 5,107 3,516 15,000 5419.707 Educ Outreach 7,000 7,000 7,000 15,405 16,553 16,000 5421 Telephone/Data 16,000 16,000 16,000 637 [PHONE REDACTED] Postage 20,800 20,800 20,800 3,597 3,234 8,000 5427 Training 6,500 6,500 6,500 7,923 7,136 5,000 5429 Other Communication Serv 5,000 5,000 5,000 1,059 726 2,000 5431 Lodging 1,500 1,500 1,500 206 [PHONE REDACTED] Meals 700 700 700 45 - 400 5433 Mileage 400 400 400 1,218 2,084 2,500 5443 Office Equipment 2,000 2,000 2,000 934 1,875 5,000 5446 Software Licenses 5,500 5,500 5,500 37,973 - - 5448 Internal Rent - - - 22,667 58,191 55,000 5451 Natural Gas 30,000 30,000 30,000 327,434 314,718 336,000 5453 Electricity 336,000 336,000 336,000 9,896 9,038 9,000 5454 Solid Waste Disposal 9,500 9,500 9,500 85,208 70,972 95,000 5471 Equipment Repair & Maint 87,682 87,682 87,682 7,202 3,817 5,000 5472 Buildings Repairs & Maint 5,000 5,000 5,000 7,294 4,724 15,000 5475 Vehicle Repair & Maint 5,000 5,000 5,000 22,528 22,432 15,000 5476 Laundry 15,000 15,000 15,000 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 114 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund 5,586 1,573 5,000 5477 Instrumentation & Calibra 5,000 5,000 5,000 9,144 10,803 11,000 5479 Other Repair & Maintenanc 8,000 8,000 8,000 3,954 2,454 5,000 5492 Registrations/Tuitions 4,500 4,500 4,500 - - - 5493 Printing/Binding 10,000 10,000 10,000 26,912 26,313 24,000 5498 Permits/Fees 25,000 25,000 25,000 20,310 18,528 9,500 5499 Other Services 8,500 8,500 8,500 734,240 668,806 785,100 Total - Materials & Services 774,082 774,082 774,082 Capital Outlay - - 4,084 5639 Other Improvements 4,084 4,084 4,084 - 2,000 2,000 5644 Communications 1,000 1,000 1,000 36,844 19,835 54,013 5649 Other Equipment 20,000 20,000 20,000 36,844 21,835 60,097 Total - Capital Outlay 25,084 25,084 25,084 1,777,312 1,809,672 2,219,877 Program Total: 6511 - WWTP Operation 2,272,183 2,272,183 2,272,183 Program: 6599 - Sewer Administration Materials & Services - - - 5409.582 Garage Services 17,318 17,318 17,318 - - - 5410.582 PW Overhead 42,426 42,426 42,426 - - - 5411.582 Engineering Support to PW Services Fund 17,680 17,680 17,680 5,765 6,500 9,000 5414 Accounting/Auditing 9,000 9,000 9,000 - - 3,500 5419 Other Professional Serv 3,500 3,500 3,500 - - 9,400 5419.003 US Gauging Station Fees 9,400 9,400 9,400 35,510 37,447 33,702 5428 IS Support 44,100 44,100 44,100 - 32,004 21,006 5448 Internal Rent 21,959 21,959 21,959 - - - 5449 Other Leases 9,000 9,000 9,000 - - - 5450 General Right of Way Charge 342,500 342,500 342,500 2,105 - - 5461 Auto Insurance - - - 8,069 - - 5463 Bldg/Personal Prop - - - 15,556 30,476 30,476 5464 Workers' Comp 23,797 23,797 23,797 52,861 33,624 33,624 5465 General Liability 26,256 26,256 26,256 - 10,035 8,500 5500 Banking Fees & Charges 17,160 17,160 17,160 119,866 150,086 149,208 Total - Materials & Services 584,096 584,096 584,096 Debt Service - - 1,865,000 5711 Bond Principle 2,265,153 2,265,153 2,265,153 - 1,634 13,335 5714 Interfund Loan - - - - - 1,085,663 5721 Bond Interest 1,044,559 1,044,559 1,044,559 - 1,634 2,963,998 Total - Debt Service 3,309,712 3,309,712 3,309,712 119,866 151,720 3,113,206 Program Total: 6599 - Sewer Administration 3,893,808 3,893,808 3,893,808 Program: 9711 - Operating Transfer Out Transfers Out 90,000 90,000 90,000 5811.140 Transfer to Street 90,000 90,000 90,000 - 70,000 70,000 5811.470 Transfer to Water - - - 235,000 235,000 - 5811.478 Transfer to Surface Water - - - 85,442 - - 5811.568 Transfer to Information Services - - - 220,000 150,000 66,438 5811.582 Transfer to Public Works Services Fund - - - 70,000 150,000 150,000 5811.591 Transfer to Equipment Replace 70,259 70,259 70,259 - - - 5841.376 Interfund Loan Transfer 6,667 6,667 6,667 - - - 5841.466 Interfund Loan Transfer 6,667 6,667 6,667 700,442 695,000 376,438 Total - Transfers Out 173,593 173,593 173,593 700,442 695,000 376,438 Program Total: 9711 - Operating Transfer Out 173,593 173,593 173,593 2,597,620 2,656,392 5,709,521 Department Total: 621 - Sewer 6,339,584 6,339,584 6,339,584 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 115 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 631 - Maintenance Program: 6521 - Sewer Line Maint Personnel Services 143,517 151,031 143,193 5111 Regular Wages 159,116 159,116 159,116 1,699 1,782 4,250 5121 Overtime 4,381 4,381 4,381 74 75 114 5211 OR Workers' Benefit 91 91 91 10,953 11,354 11,279 5212 Social Security 12,508 12,508 12,508 25,520 29,521 32,832 5213 Med, Den, Life Ins. 30,926 30,926 30,926 18,522 27,651 38,725 5214 Retirement 36,358 36,358 36,358 489 [PHONE REDACTED] Long Term Disability Ins 652 652 652 429 1,375 2,433 5216 Unemployment Insurance 2,127 2,127 2,127 297 [PHONE REDACTED] Life Insurance 342 342 342 201,500 223,662 233,791 Total - Personnel Services 246,501 246,501 246,501 Materials & Services 260 [PHONE REDACTED] Other Office Supplies 400 400 400 49 27 200 5321 Cleaning Supplies 150 150 150 6,453 10,704 8,500 5323 Fuel 12,000 12,000 12,000 2,944 700 1,000 5324 Clothing 1,000 1,000 1,000 1,497 1,491 1,500 5326 Safety/Medicines 1,200 1,200 1,200 3,672 4,644 5,000 5329 Other Operating Supplies 5,000 5,000 5,000 312 - 500 5333 Paint 250 250 250 500 476 1,000 5338 Tools 750 750 750 1,887 1,877 2,000 5352 Protective Clothing 1,900 1,900 1,900 - 88 150 5379 Other Water/Sewer Supplie 150 150 150 364 - - 5399 Other Supplies - - - - - - 5409.582 Garage Services 19,322 19,322 19,322 224 438 1,000 5416 Medical 800 800 800 1,992 908 2,050 5419 Other Professional Serv 900 900 900 1,380 1,601 2,000 5421 Telephone/Data 2,000 2,000 2,000 117 68 300 5422 Postage 150 150 150 2,970 2,033 3,100 5427 Training 2,100 2,100 2,100 - 71 400 5445 Work Equipment 350 350 350 6,300 5,162 9,200 5446 Software Licenses 9,200 9,200 9,200 - - 1,000 5454 Solid Waste Disposal 750 750 750 10,905 20,708 20,000 5471 Equipment Repair & Maint 7,000 7,000 7,000 5,590 5,814 5,000 5475 Vehicle Repair & Maint 1,000 1,000 1,000 - 2,004 2,000 5476 Laundry 2,000 2,000 2,000 308 1,000 1,000 5492 Registrations/Tuitions 800 800 800 1,379 405 1,821 5499 Other Services 1,468 1,468 1,468 49,101 60,640 69,221 Total - Materials & Services 70,640 70,640 70,640 Capital Outlay 11,817 8,046 50,000 5635 Sewer 40,000 40,000 40,000 - 2,000 2,000 5644 Communications - - - 11,890 11,091 20,000 5649 Other Equipment 14,500 14,500 14,500 23,707 21,137 72,000 Total - Capital Outlay 54,500 54,500 54,500 274,307 305,438 375,012 Program Total: 6521 - Sewer Line Maint 371,641 371,641 371,641 274,307 305,438 375,012 Department Total: 631 - Maintenance 371,641 371,641 371,641 Department: 641 - Surface Water/Collections Program: 6611 - Surface Water Collection Personnel Services - - 142,086 5111 Regular Wages 152,389 152,389 152,389 - - 2,000 5121 Overtime 2,191 2,191 2,191 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 116 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund - - 11,023 5212 Social Security 11,730 11,730 11,730 - - 33,970 5213 Med, Den, Life Ins. 29,324 29,324 29,324 - - 34,251 5214 Retirement 36,063 36,063 36,063 - - 579 5215 Long Term Disability Ins 629 629 629 - - 2,377 5216 Unemployment Insurance 2,014 2,014 2,014 - - 363 5217 Life Insurance 329 329 329 - - 226,758 Total - Personnel Services 234,750 234,750 234,750 Materials & Services - - 500 5319 Other Office Supplies 400 400 400 - - 150 5321 Cleaning Supplies 100 100 100 - - 2,500 5323 Fuel 6,000 6,000 6,000 - - 500 5324 Clothing 500 500 500 - - 1,000 5325 Ag Supplies 650 650 650 - - 1,500 5326 Safety/Medicines 1,100 1,100 1,100 - - 2,000 5329 Other Operating Supplies 1,700 1,700 1,700 - - 100 5333 Paint 50 50 50 - - 500 5338 Tools 450 450 450 - - 1,000 5352 Protective Clothing 1,000 1,000 1,000 - - 250 5379 Other Water/Sewer Supplie 225 225 225 - - 100 5416 Medical 100 100 100 - - 2,500 5419 Other Professional Serv 1,200 1,200 1,200 - - 1,500 5421 Telephone/Data 1,500 1,500 1,500 - - 100 5422 Postage 50 50 50 - - 1,600 5427 Training 1,500 1,500 1,500 - - 10,274 5428 IS Support 12,600 12,600 12,600 - - 100 5445 Work Equipment 75 75 75 - - 1,000 5454 Solid Waste Disposal 650 650 650 - - 5,961 5464 Workers' Comp 4,655 4,655 4,655 - - 3,938 5465 General Liability 3,075 3,075 3,075 - - 2,000 5471 Equipment Repair & Maint 2,000 2,000 2,000 - - 1,500 5475 Vehicle Repair & Maint 1,500 1,500 1,500 - - 500 5476 Laundry 500 500 500 - - 500 5492 Registrations/Tuitions 750 750 750 - - 2,800 5499 Other Services 1,536 1,536 1,536 - - 44,373 Total - Materials & Services 43,866 43,866 43,866 Capital Outlay - - 10,000 5649 Other Equipment - - - - - 10,000 Total - Capital Outlay - - - - - 281,131 Program Total: 6611 - Surface Water Collection 278,616 278,616 278,616 - - 281,131 Department Total: 641 - Surface Water/Collections 278,616 278,616 278,616 Contingencies and Reserve Balances - - 857,420 5921 Contingency 940,635 940,635 940,635 - - 2,892,724 5981.007 Reserve for Debt Service 2,892,724 2,892,724 2,892,724 - - 3,750,144 Total - Contingencies & Reserve 3,833,359 3,833,359 3,833,359 2,871,927 2,961,830 10,115,808 Expenditures Total 10,823,200 10,823,200 10,823,200 519,488 641,619 - Fund Net: 472 - Sewer Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 117 Capital Construction Funds ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 118 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 119 General Cap Const Fund – 358 Fund/Fund Number: General Fund CIP - 358 Department/Department Number: Administration - 121 Department Director: Jim Row Purpose of fund: The General Cap Const Fund (formerly General Fund Capital Improvement Fund) is a construction fund for general capital projects, for which no dedicated funding source exists. It primarily supports capital improvement projects for the General Fund supported facilities. Description of department, including number of personnel: There are no FTE directly associated with this fund. Description of FY 2012-13 projects:  Installed playground at Legion Park Description of FY 2013-14 projects: Projects for FY 2013-14 were reviewed carefully to identify those that were preventative and deemed necessary as current funding levels do not allow for non-essential projects. Only four capital projects and a Transfer Out for the heavy duty bus were approved for this fund in this budget.  Roof & Sally Port at City Hall City Hall $20,000  Library Door Closers Library $14,000  Interior Painting Aquatic Center $13,000  Exterior Painting Aquatic Center $12,000 See Capital Construction Projects on page 252 for information on all capital projects budgeted for FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 120 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted General Cap Const Fund Revenues 61,894 (10,487) 200,000 Fund Balance 122,000 122,000 122,000 199,298 - 44,400 Intergovernmental - - - 63,399 (516) 2,250 Miscellaneous Revenue - - - 25,000 85,506 65,000 Transfers In - - - 349,591 74,504 311,650 Revenues Total 122,000 122,000 122,000 Expenditures - - 333 Materials & Services - - - 360,078 197,442 111,650 Capital Outlay 59,000 59,000 59,000 - - - Transfers Out 20,000 20,000 20,000 - - 199,667 Contingencies and Reserve 43,000 43,000 43,000 360,078 197,442 311,650 Expenditures Total 122,000 122,000 122,000 (10,487) (122,938) - Revenue Over (Under) Expenditures - - - 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 from the General Fund or other sources, as funding allows. The Capital Outlay of $59,000 represents the projects listed on the prior page. See Capital Construction Projects on page 252 for information on all capital projects budgeted for FY 2013-14. The Transfers Out amount of $20,000 is to the Transit Fund for a portion of the grant matching funds required to purchase the large bus. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 121 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 358 - General Cap Const Fund Revenues Department: 000 - Revenue Fund Balance 83,708 (10,486) 200,000 3081 Beginning Fund Balance 122,000 122,000 122,000 83,708 (10,486) 200,000 Total - Fund Balance 122,000 122,000 122,000 Intergovernmental 199,299 - 44,400 3341 State Grants - - - 199,299 - 44,400 Total - Intergovernmental - - - (355) (516) - 3611 Interest from Investments - - - 390 1,364 2,250 3699 Other Miscellaneous Income - - - 63,364 - - 3881 Reimbursements - - - 63,399 848 2,250 Total - Miscellaneous Revenue - - - Transfers In 25,000 10,000 40,000 3971.001 Transfer From General Fund - - - - 74,143 - 3971.092 Transfer From Gen'l Op Reserve - - - - - 25,000 3971.364 Transfer From Parks SDC - - - 25,000 84,143 65,000 Total - Transfers In - - - 371,406 74,505 311,650 Revenues Total 122,000 122,000 122,000 Expenditures Department: 121 - Administration Program: 9531 - Construction Materials & Services - - 333 5419 Other Professional Serv - - - - - 333 Total - Materials & Services - - - Capital Outlay 862 - - 5621 Administrative - - - 8,415 - - 5621.042 Remodel FD Office - - - - - - 5622 Libraries 14,000 14,000 14,000 9,230 6,891 - 5623.001 Pool Resurfacing - - - 100,243 43 - 5623.044 Pool Roof - - - - 190,299 - 5623.045 Pool Plaster - - - - - 40,000 5623.046 Pool Projects 25,000 25,000 25,000 63,143 208 - 5637.009 Greenway - - - - - 71,650 5637.042 Legion Park Playground - - - 200,000 - - 5637.043 Centennial Park - - - - - - 5639 Other Improvements 20,000 20,000 20,000 381,893 197,442 111,650 Total - Capital Outlay 59,000 59,000 59,000 381,893 197,442 111,983 Program Total: 9531 - Construction 59,000 59,000 59,000 Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.110 Transfer to Transit 20,000 20,000 20,000 - - - Total - Transfers Out 20,000 20,000 20,000 - - - Program Total: 9711 - Operating Transfer Out 20,000 20,000 20,000 381,893 197,442 111,983 Department Total: 121 - Administration 79,000 79,000 79,000 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 122 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 358 - General Cap Const Fund Contingencies and Reserve Balances - - 199,667 5921 Contingency - - - - - - 5981.005 Reserve for Future Construction 43,000 43,000 43,000 - - 199,667 Total - Contingencies & Reserve 43,000 43,000 43,000 381,893 197,442 311,650 Expenditures Total 122,000 122,000 122,000 (10,486) (122,937) - Fund Net: 358 - General Cap Const Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 123 Street & Storm Cap Const Fund – 363 Fund/Fund Number: Street/Storm Cap Imp - 363 Department/Department Number: Maintenance - 631 Department Director: Dan Brown Description of purpose/functions of department: The purpose of this fund is for tracking Street, including sidewalks, or Storm Capital Improvement Projects projects. Description of department, including number of personnel: There are no personnel services costs associated with this fund. Description of FY 2012-13 accomplishments:  North Front Street interim road improvement was completed with use of State STP monies. This was done to prepare for alternate routes when the interchange construction begins in summer of 2013  Start of storm sewer relocation work in the vicinity of the interchange prior road construction by the State in the summer of 2013  Completed several safety sidewalk/ADA improvements Description of FY 2013-14 proposed focus/goals:  Sidewalk construction on N. Front Street across the ramp from Hwy. 214 to Bulldog Avenue, which goes to Woodburn High School  Major street surface improvement of Ogle Street from Cleveland Street to South Boones Ferry Road with sidewalks along the east side for safe pedestrian movements.  Street restoration on several fair and poor rated streets  Storm culvert restoration along Mill Creek under the Willamette Railroad Crossing near Cleveland Street  Storm line relocation in the vicinity of the interchange prior to road construction by the State.  Country Club Court will be restored to be able to handle additional traffic flow due to Interchange work by ODOT.  ODOT plans improvements to the intersection of Hwy. 99E and Young Street. Water and sewer utility improvements will be done as well as installation of approximately 1,700 square feet of new sidewalk. Description of major difference(s) between FY 2012-13 and FY 2013-14: The major budget difference between FY 2012-13 and FY 2013-14 is that all revenues from City Gas Tax, PGE Privilege Tax and NW Natural Privilege Tax that were originally shown in Street & Storm Cap Const Fund are now in the Street Fund. Capital construction projects will be budgeted in the Street & Storm Cap Const Fund and as funds are expended then transfers will be made from the Street Fund to cover those costs as they are spent. State STP funds were not shown in the budget but are available when needed for street improvement projects. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 124 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Street & Storm Cap Const Fund Revenues 417,651 531,319 615,000 Fund Balance 25,000 25,000 25,000 347,621 326,913 435,000 Taxes - - - - - 924,111 Intergovernmental - - - 1,248 8,142 2,000 Miscellaneous Revenue - - - - - 869,928 Transfers In 1,164,600 1,164,600 1,164,600 766,520 866,374 2,846,039 Revenues Total 1,189,600 1,189,600 1,189,600 Expenditures 76,470 104,327 1,184 Materials & Services - - - 158,731 87,696 2,676,333 Capital Outlay 1,189,600 1,189,600 1,189,600 - - 168,522 Contingencies and Reserve - - - 235,201 192,023 2,846,039 Expenditures Total 1,189,600 1,189,600 1,189,600 531,319 674,351 - Revenue Over (Under) Expenditures - - - 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. Transfers In of $1,164,600 represents funding for current year Capital Outlay projects. The Transfers In amount is less than total Capital Outlay because the fund is expected to have a beginning balance. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. The Capital Outlay of $1,189,600 represents the cost of projects budgeted from this fund for FY 2013-14. For further information regarding project detail, see Capital Construction Projects on page 252 for information on all capital projects budgeted in all funds for FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 125 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 363 - Street & Storm Cap Const Fund Revenues Department: 000 - Revenue Fund Balance 417,651 531,319 615,000 3081 Beginning Fund Balance 25,000 25,000 25,000 417,651 531,319 615,000 Total - Fund Balance 25,000 25,000 25,000 Taxes 251,921 273,376 240,000 3141 Privilege Tax, PGE - - - 95,700 53,537 75,000 3142 Privilege Tax, NW Natural - - - - - 120,000 3171 City Gas Tax - - - 347,621 326,913 435,000 Total - Taxes - - - Intergovernmental - - 924,111 3333.001 DoT Fund Exchange - - - - - 924,111 Total - Intergovernmental - - - 1,248 1,931 2,000 3611 Interest from Investments - - - - 6,211 - 3699 Other Miscellaneous Income - - - 1,248 8,142 2,000 Total - Miscellaneous Revenue - - - Transfers In - - - 3971.140 Transfer From Street 1,139,600 1,139,600 1,139,600 - - 278,000 3971.169 Transfer From City Gas Tax - - - - - 204,547 3971.360 Transfer From Special Assessment Fund - - - - - 387,381 3971.376 Transfer From Street/Storm SDC 25,000 25,000 25,000 - - 869,928 Total - Transfers In 1,164,600 1,164,600 1,164,600 766,520 866,374 2,846,039 Revenues Total 1,189,600 1,189,600 1,189,600 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 126 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 363 - Street & Storm Cap Const Fund Expenditures Department: 631 - Maintenance Program: 9511 - Design Engineering Materials & Services 39,503 48,516 - 5411 Engineering & Architect - - - 250 - - 5498 Permits/Fees - - - 39,753 48,516 - Total - Materials & Services - - - 39,753 48,516 - Program Total: 9511 - Design Engineering - - - Program: 9512 - Construction Eng Materials & Services 17,360 49,441 - 5411 Engineering & Architect - - - 17,360 49,441 - Total - Materials & Services - - - 17,360 49,441 - Program Total: 9512 - Construction Eng - - - Program: 9521 - Right of Way Materials & Services - 122 - 5496 Filing/Recording - - - - 122 - Total - Materials & Services - - - Capital Outlay - - 10,000 5612 Easements - - - - - 10,000 Total - Capital Outlay - - - - 122 10,000 Program Total: 9521 - Right of Way - - - Program: 9531 - Construction Materials & Services 19,357 5,555 - 5419 Other Professional Serv - - - - 693 1,184 5500 Banking Fees & Charges - - - 19,357 6,248 1,184 Total - Materials & Services - - - Capital Outlay 59,924 82,628 2,078,952 5631 Streets/Alleys/Sidewalks 1,010,600 1,010,600 1,010,600 98,806 5,068 587,381 5636 Storm Drains 179,000 179,000 179,000 158,731 87,696 2,666,333 Total - Capital Outlay 1,189,600 1,189,600 1,189,600 178,087 93,944 2,667,517 Program Total: 9531 - Construction 1,189,600 1,189,600 1,189,600 235,201 192,023 2,677,517 Department Total: 631 - Maintenance 1,189,600 1,189,600 1,189,600 Contingencies and Reserve Balances - - 168,522 5921 Contingency - - - - - 168,522 Total - Contingencies & Reserve - - - 235,201 192,023 2,846,039 Expenditures Total 1,189,600 1,189,600 1,189,600 531,319 674,351 - Fund Net: 363 - Street & Storm Cap Const Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 127 Sewer Cap Const Fund – 465 Fund/Fund Number: WWTP Construction - 465 Department/Department Number: Sewer - 621 Department Director: Dan Brown Description of purpose/functions of department: The purpose of this fund is for major capital improvements to the City’s Waste Water Treatment Plant and sewer collection systems. Description of department, including number of personnel: There are no personnel associated with this fund. Description of FY 2012-13 accomplishments:  Completed another year of the Biosolids removal and land applications  Completed the Communication tower construction at the WWTP  Construction of the Lab HVAC upgrade will be completed by end of the fiscal year  VAC truck was ordered in January 2013 to replace existing VAC truck  Begin sewer line relocation project near the interchange prior to road construction by the State by awarding the first of several contracts.  Completed air release valve upgrade on the sewer Force Main Description of FY 2013-14 proposed focus/goals:  Primary focus will be on relocating city sewer lines in the area of the interchange prior to road construction work by the State  Sewer utility upgrades in the vicinity of Hwy. 99E and Young Street intersection prior to road construction work by the State to improve the signal and intersection for better turning movements  Start of construction of POTW Phase 2A/Natural Treatment system  Replace identified sewer collection system piping Description of major difference(s) between FY 2012-13 and FY 2013-14:  There are no direct sewer revenues received in Sewer Cap Const Fund 465. All revenues go into Sewer Fund 472. There is enough reserve in this fund to cover the planned projects on the Capital Projects list for FY 2013-14, without having to transfer funds from the Sewer Fund 472.  The debt service and debt service reserve was transferred to the Sewer Fund 472 in FY 2012-13. See Capital Construction Projects on page 252 for information on all capital projects budgeted for FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 128 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Sewer Cap Const Fund Revenues 89,381 28,718 16,400,000 Fund Balance 17,000,000 17,000,000 17,000,000 2,721,203 3,101,696 - Charges for Goods and Services - - - 1,286 105,199 85,000 Miscellaneous Revenue 105,100 105,100 105,100 635,895 37,179,643 - Other Financing Sources - - - - - 147,153 Transfers In - - - 3,447,765 40,415,255 16,632,153 Revenues Total 17,105,100 17,105,100 17,105,100 Expenditures 530,936 1,032,139 6,839 Materials & Services - - - 547,863 439,110 13,732,590 Capital Outlay 2,635,200 2,635,200 2,635,200 2,340,248 21,369,318 - Debt Service - - - - - 2,892,724 Transfers Out - - - - - - Contingencies and Reserve 14,469,900 14,469,900 14,469,900 3,419,047 22,840,568 16,632,153 Expenditures Total 17,105,100 17,105,100 17,105,100 28,718 17,574,688 - Revenue Over (Under) Expenditures - - - 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. Typically revenues for this fund would be project specific transfers, interest from the fund cash balance, and proceeds of inter-fund loan repayment. Since the funds for the project are already in the fund there are no Transfers In budgeted. The Capital Outlay of $2,635,200 represents the current year cost of projects budgeted from this fund for FY 2013-14. This is a portion of a very large project that will be completed using additional dollars from this fund. The City is waiting on approval from the Department of Environmental Quality to proceed on wastewater treatment plant expansion. For further information regarding project detail, see Capital Construction Projects on page 252 for information on all capital projects budgeted in all funds for FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 129 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 465 - Sewer Cap Const Fund Revenues Department: 000 - Revenue Fund Balance 89,381 28,718 16,400,000 3081 Beginning Fund Balance 17,000,000 17,000,000 17,000,000 89,381 28,718 16,400,000 Total - Fund Balance 17,000,000 17,000,000 17,000,000 Charges for Goods and Services - (71,597) - 3435 Sewer Revenue - - - 2,721,203 3,173,293 - 3435.102 Service Chg-95-6 Increase - - - 2,721,203 3,101,696 - Total - Charges for Goods and Services - - - 1,286 40,727 85,000 3611 Interest from Investments 105,100 105,100 105,100 - 64,472 - 3699 Other Miscellaneous Income - - - 1,286 105,199 85,000 Total - Miscellaneous Revenue 105,100 105,100 105,100 Other Financing Sources - 37,179,643 - 3916 Note Proceeds - - - 635,895 - - 3918.102 State Loan-Revolving Fd - - - 635,895 37,179,643 - Total - Other Financing Sources - - - Transfers In - - 147,153 3971.475 Transfer From Sewer SDC - - - - - 147,153 Total - Transfers In - - - 3,447,765 40,415,255 16,632,153 Revenues Total 17,105,100 17,105,100 17,105,100 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 130 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 465 - Sewer Cap Const Fund Expenditures Department: 621 - Sewer Program: 9111 - Debt Service Materials & Services - 281,452 - 5499.999 Bond Issuance Costs - - - - 281,452 - Total - Materials & Services - - - Debt Service 1,601,114 20,531,208 - 5711 Bond Principle - - - 739,134 838,110 - 5712 Note Principle - - - 2,340,248 21,369,318 - Total - Debt Service - - - 2,340,248 21,650,770 - Program Total: 9111 - Debt Service - - - Program: 9511 - Design Engineering Materials & Services 522,637 749,478 - 5411 Engineering & Architect - - - 522,637 749,478 - Total - Materials & Services - - - 522,637 749,478 - Program Total: 9511 - Design Engineering - - - Program: 9512 - Construction Eng Materials & Services 8,057 1,209 - 5411 Engineering & Architect - - - 8,057 1,209 - Total - Materials & Services - - - 8,057 1,209 - Program Total: 9512 - Construction Eng - - - Program: 9521 - Right of Way Capital Outlay 8,780 8,574 - 5611 Land - - - 8,780 8,574 - Total - Capital Outlay - - - 8,780 8,574 - Program Total: 9521 - Right of Way - - - Program: 9531 - Construction Materials & Services 243 - 6,839 5419 Other Professional Serv - - - 243 - 6,839 Total - Materials & Services - - - Capital Outlay 539,083 430,536 13,732,590 5635 Sewer 2,635,200 2,635,200 2,635,200 539,083 430,536 13,732,590 Total - Capital Outlay 2,635,200 2,635,200 2,635,200 539,326 430,536 13,739,429 Program Total: 9531 - Construction 2,635,200 2,635,200 2,635,200 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 131 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 465 - Sewer Cap Const Fund Program: 9711 - Operating Transfer Out Transfers Out - - 2,892,724 5811.472 Transfer to Sewer - - - - - 2,892,724 Total - Transfers Out - - - - - 2,892,724 Program Total: 9711 - Operating Transfer Out - - - 3,419,047 22,840,568 16,632,153 Department Total: 621 - Sewer 2,635,200 2,635,200 2,635,200 Contingencies and Reserve Balances - - - 5981.005 Reserve for Future Construction 14,469,900 14,469,900 14,469,900 - - - Total - Contingencies & Reserve 14,469,900 14,469,900 14,469,900 3,419,047 22,840,568 16,632,153 Expenditures Total 17,105,100 17,105,100 17,105,100 28,718 17,574,688 - Fund Net: 465 - Sewer Cap Const Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 132 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 133 Water Cap Const Fund – 466 Fund/Fund Number: Water Well/Dist Const. - 466 Department/Department Number: Water - 611 Department Director: Dan Brown Description of purpose/functions of department: This fund is used for major water construction projects. Funds supporting these projects are from 35% of the water revenues received from utility billing. Besides construction projects there are annual loan payments which are made for the completed construction of three water treatment plants. Description of department, including number of personnel: There are no direct personnel costs associated with this fund. Description of FY 2012-13 accomplishments:  Completed waterline bore under Hwy. 214 near Mill Creek and loop to Front Street  Began relocation of waterlines in the interchange area prior to construction by awarding the first of several contracts to complete this work. Description of FY 2013-14 proposed focus/goals:  Primary focus will be relocating water lines near the interchange prior to road improvements by the State.  Utility upgrades at the intersection of Hwy. 99E and Young Street prior to road & signal improvements by the State. Description of major difference(s) between FY 2012-13 and FY 2013-14: The transfer from Water SDC Fund 474 was reversed in FY 2012-13 and won’t be done in FY 2013-14. There are no direct revenues received in Water Cap Const Fund 466. All revenues go into Water Fund 470. There is enough reserve in this fund to cover the planned projects on the Capital Project list for FY 2013-14, without having to transfer funds from the Water Fund 470. See Capital Construction Projects on page 252 for information on all capital projects budgeted for FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 134 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Water Cap Const Fund Revenues 5,657,028 4,619,321 4,835,000 Fund Balance 4,500,000 4,500,000 4,500,000 1,514,990 1,074,732 - Charges for Goods and Services - - - 13,593 44,548 8,000 Miscellaneous Revenue 26,800 26,800 26,800 1,996,700 4,804 39,222 Other Financing Sources - - - - - 485,439 Transfers In 93,995 93,995 93,995 9,182,311 5,743,404 5,367,661 Revenues Total 4,620,795 4,620,795 4,620,795 Expenditures 463,469 115,294 4,000 Materials & Services - - - 2,686,250 353,607 3,975,215 Capital Outlay 733,974 733,974 733,974 1,157,346 1,155,416 - Debt Service - - - 255,925 - 754,000 Transfers Out 65,000 65,000 65,000 - - 634,446 Contingencies and Reserve 3,821,821 3,821,821 3,821,821 4,562,991 1,624,318 5,367,661 Expenditures Total 4,620,795 4,620,795 4,620,795 4,619,321 4,119,086 - Revenue Over (Under) Expenditures - - - 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, interest from the fund cash balance, and proceeds of inter-fund loan repayment. Transfers In of $93,995 represents repayments that total $39,221 from the General Fund, Water Fund, and Sewer Fund for an inter-fund loan for the City’s accounting and utility billing system. The remaining $54,774 is being transferred to cover the capital outlay for two projects. The Capital Outlay of $733,974 represents the current year cost of projects budgeted from this fund for FY 2013-14. For further information regarding project detail, see Capital Construction Projects on page 252 for information on all capital projects budgeted in all funds for FY 2013-14. Transfers Out of $65,000 represents an inter-fund loan budgeted for the Building Inspection Fund. An inter- fund loan is budgeted in case the Building Inspection Fund needs support and the transfer will only occur if needed. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 135 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 466 - Water Cap Const Fund Revenues Department: 000 - Revenue Fund Balance 5,657,028 4,619,321 4,835,000 3081 Beginning Fund Balance 4,500,000 4,500,000 4,500,000 5,657,028 4,619,321 4,835,000 Total - Fund Balance 4,500,000 4,500,000 4,500,000 Charges for Goods and Services 1,514,990 1,074,732 - 3434.101 Water Sales Revenue - - - 1,514,990 1,074,732 - Total - Charges for Goods and Services - - - 13,593 14,090 8,000 3611 Interest from Investments 26,800 26,800 26,800 - 30,457 - 3699 Other Miscellaneous Income - - - 13,593 44,547 8,000 Total - Miscellaneous Revenue 26,800 26,800 26,800 Other Financing Sources - 4,804 39,222 3811.123 Interfund Loan From Building - - - 1,996,700 - - 3918 Loan Proceeds - - - 1,996,700 4,804 39,222 Total - Other Financing Sources - - - Transfers In - - - 3971.470 Transfer From Water 14,774 14,774 14,774 - - 485,439 3971.474 Transfer From Water SDC 40,000 40,000 40,000 - - - 3972 Interfund Loan Transfer 39,221 39,221 39,221 - - 485,439 Total - Transfers In 93,995 93,995 93,995 9,182,311 5,743,403 5,367,661 Revenues Total 4,620,795 4,620,795 4,620,795 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 136 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 466 - Water Cap Const Fund Expenditures Department: 611 - Water Program: 9111 - Debt Service Debt Service 576,106 596,127 - 5711 Bond Principle - - - 581,241 559,290 - 5721 Bond Interest - - - 1,157,346 1,155,416 - Total - Debt Service - - - 1,157,346 1,155,416 - Program Total: 9111 - Debt Service - - - Program: 9511 - Design Engineering Materials & Services 197,468 67,861 - 5411 Engineering & Architect - - - 197,468 67,861 - Total - Materials & Services - - - 197,468 67,861 - Program Total: 9511 - Design Engineering - - - Program: 9512 - Construction Eng Materials & Services 264,585 30,479 - 5411 Engineering & Architect - - - 264,585 30,479 - Total - Materials & Services - - - 264,585 30,479 - Program Total: 9512 - Construction Eng - - - Program: 9531 - Construction Materials & Services 1,417 16,955 4,000 5419 Other Professional Serv - - - 1,417 16,955 4,000 Total - Materials & Services - - - Capital Outlay 2,686,250 353,607 3,975,215 5634 Water 733,974 733,974 733,974 2,686,250 353,607 3,975,215 Total - Capital Outlay 733,974 733,974 733,974 2,687,666 370,562 3,979,215 Program Total: 9531 - Construction 733,974 733,974 733,974 Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.123 Transfer to Building 65,000 65,000 65,000 - - 754,000 5811.470 Transfer to Water - - - 255,925 - - 5811.915 Transfer Out - - - 255,925 - 754,000 Total - Transfers Out 65,000 65,000 65,000 255,925 - 754,000 Program Total: 9711 - Operating Transfer Out 65,000 65,000 65,000 4,562,991 1,624,318 4,733,215 Department Total: 611 - Water 798,974 798,974 798,974 Contingencies and Reserve Balances - - 634,446 5921 Contingency - - - - - - 5981.005 Reserve for Future Construction 3,821,821 3,821,821 3,821,821 - - 634,446 Total - Contingencies & Reserve 3,821,821 3,821,821 3,821,821 4,562,991 1,624,318 5,367,661 Expenditures Total 4,620,795 4,620,795 4,620,795 4,619,321 4,119,086 - Fund Net: 466 - Water Cap Const Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 137 Special Revenue Funds ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 138 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 139 Building Inspection Fund – 123 Fund/Fund Number: Building Inspection – 123 Department/Department Number: Building - 521 Department Director: Jim Description of purpose/functions of department: The Building Division provides coordination and direction of the permitting, inspection and plan review services of the City. This includes, but is not limited to, directing, monitoring and controlling an effective permitting, plan review and inspection systems, calculating permit and plan review fees, preparing and quarterly reports for the State of Oregon and the City. Description of department, including number of personnel: The division consists of one full-time Building Official and 0.30 FTE of the Administrative Assistant position. During FY 2012-13 there was also a part-time Building Inspector, which is budgeted full-time for FY 2013-14. Description of FY 2012-13 accomplishments:  Maintain an inspection and plan review division while meeting customer’s expectations with reduced staffing levels.  Provide training for staff in the new commercial construction codes for the State of Oregon. Description of FY 2013-14 proposed focus/goals: The Building Inspection Fund goals are maintenance goals, so they are unchanged.  Maintain an inspection and plan review division while meeting customer’s expectations with reduced staffing levels.  Provide training for staff in the new residential construction codes for the State of Oregon. Description of major difference(s) between FY 2012-13 and FY 2013-14: Personnel services costs increased due to added costs associated with the addition of a part time plans examiner/inspector position. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 140 338 284 299 236 164 193 179 186 0 50 100 150 200 250 300 350 400 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 $45,000,000 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Building Permits Issued vs. Valuation Valuation Number of Permits Issued Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Building Inspection Fund Revenues 85,907 31,074 42,000 Fund Balance 275,000 275,000 275,000 168,235 332,207 456,001 Licenses and Permits 267,751 267,751 267,751 11,903 30,880 Intergovernmental 40,500 40,500 40,500 - - Charges for Goods and Services - - - 20,263 29,248 13,200 Miscellaneous Revenue 35,000 35,000 35,000 - - 65,000 Other Financing Sources - - - - - - Transfers In 65,000 65,000 65,000 274,400 404,432 607,081 Revenues Total 683,251 683,251 683,251 Expenditures 197,925 206,684 244,522 Personnel Services 352,108 352,108 352,108 45,401 102,912 178,714 Materials & Services 95,193 95,193 95,193 - - 183,845 Contingencies and Reserve 235,950 235,950 235,950 243,326 309,595 607,081 Expenditures Total 683,251 683,251 683,251 31,074 94,837 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Licenses and Permits category of revenue, 66% of operating revenues, is the largest source within the fund. It contains revenue amounts for the various building permits issued within the City of Woodburn. These include Building and Mechanical permits, Plan Check Fees, Fire Check Fees, County Excise Taxes, and other miscellaneous fees. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 141 The Transfers In amount of $65,000 represents an inter-fund loan budgeted from the Water Cap Const Fund. The loan is budgeted in case the Building Inspection Fund needs support and the transfer will only occur if needed. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 123 - Building Inspection Fund Revenues Department: 000 - Revenue Fund Balance 85,907 31,074 42,000 3081 Beginning Fund Balance 275,000 275,000 275,000 85,907 31,074 42,000 Total - Fund Balance 275,000 275,000 275,000 Licenses and Permits 69,547 113,323 223,352 3221.101 Building Permits 94,579 94,579 94,579 14,244 20,036 13,920 3221.102 Mechanical Permits 21,280 21,280 21,280 - - 3221.104 Bldg Permit State Surchar - - - 46,110 102,733 73,352 3221.105 Plan Check Fees 91,944 91,944 91,944 22,852 56,130 41,517 3221.106 Fire Check Fees 49,328 49,328 49,328 - - 50 3221.108 M.C. Admin Fee - - - 5,259 10,099 6,960 3221.109 Plan Check--Mechanical 10,620 10,620 10,620 10,227 29,887 96,850 3891.359 CET Suspend - - - 168,235 332,207 456,001 Total - Licenses and Permits 267,751 267,751 267,751 Intergovernmental - - 380 3891.059 Marion County Permits - - - 4,336 14,345 30,000 3891.159 State Surc 40,000 40,000 40,000 (4,337) (2,443) 500 3891.259 St Mfg Fee 500 500 500 11,903 30,880 Total - Intergovernmental 40,500 40,500 40,500 Charges for Goods and Services - - 3451 T&E Planning Develop Fee - - - - - Total - Charges for Goods and Services - - - Miscellaneous Revenue 213 28 - 3611 Interest from Investments 1,400 1,400 1,400 20,051 29,220 13,200 3699 Other Miscellaneous Income 33,600 33,600 33,600 20,264 29,248 13,200 Total - Miscellaneous Revenue 35,000 35,000 35,000 Other Financing Sources - - 65,000 3811.466 Interfund Loan From 466 - - - - - 65,000 Total - Other Financing Sources - - - Transfers In - - - 3971.466 Transfer From Water Construction 65,000 65,000 65,000 - - - Total - Transfers In 65,000 65,000 65,000 274,401 404,432 607,081 Revenues Total 683,251 683,251 683,251 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 142 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 123 - Building Inspection Fund Expenditures Department: 521 - Building Program: 2241 - Building Inspection Personnel Services 143,731 143,200 135,549 5111 Regular Wages 235,417 235,417 235,417 - - 40,000 5112 Part-Time Wages - - - 3 - - 5121 Overtime - - - 40 40 47 5211 OR Workers' Benefit 76 76 76 11,039 10,908 10,369 5212 Social Security 17,982 17,982 17,982 18,311 20,436 20,205 5213 Med, Den, Life Ins. 33,694 33,694 33,694 23,689 30,061 35,228 5214 Retirement 60,961 60,961 60,961 438 [PHONE REDACTED] Long Term Disability Ins 602 602 602 416 1,267 2,237 5216 Unemployment Insurance 3,061 3,061 3,061 259 [PHONE REDACTED] Life Insurance 315 315 315 197,925 206,684 244,522 Total - Personnel Services 352,108 352,108 352,108 Materials & Services 1,856 2,346 3,400 5319 Other Office Supplies 10,900 10,900 10,900 729 [PHONE REDACTED] Fuel 600 600 600 20 - 100 5329 Other Operating Supplies 100 100 100 3,413 12,176 8,010 5419 Other Professional Serv 8,010 8,010 8,010 544 [PHONE REDACTED] Telephone/Data 600 600 600 14 - 55 5422 Postage 55 55 55 13,814 10,480 8,934 5428 IS Support 12,600 12,600 12,600 428 280 - 5431 Lodging - - - 10 - - 5432 Meals - - - 503 239 - 5433 Mileage - - - - - 1,190 5439 Other Travel 1,690 1,690 1,690 12,256 16,427 11,249 5448 Internal Rent 10,776 10,776 10,776 801 - - 5461 Auto Insurance - - - 2,203 2,405 2,405 5464 Workers' Comp 1,878 1,878 1,878 1,419 2,909 2,909 5465 General Liability 2,272 2,272 2,272 405 [PHONE REDACTED] Vehicle Repair & Maint 1,050 1,050 1,050 600 [PHONE REDACTED] Dues & Subscriptions 750 750 750 635 645 1,350 5492 Registrations/Tuitions 2,350 2,350 2,350 - - 500 5498.059 MC Permits - - - - - 8,200 5498.159 MC State Surc - - - - 30 30 5498.259 St Mfg Fee 30 30 30 5,251 52,625 30,000 5498.359 State Surc 40,000 40,000 40,000 - - 96,850 5498.459 Construction Excise Tax - - - 500 642 1,032 5499 Other Services 1,032 1,032 1,032 - - - 5499 Other Services 500 500 500 45,401 102,911 178,714 Total - Materials & Services 95,193 95,193 95,193 243,327 309,595 423,236 Program Total: 2241 - Building Inspection 447,301 447,301 447,301 243,327 309,595 423,236 Department Total: 521 - Building 447,301 447,301 447,301 Contingencies and Reserve Balances - - 183,845 5921 Contingency 235,950 235,950 235,950 - - 183,845 Total - Contingencies & Reserve 235,950 235,950 235,950 243,327 309,595 607,081 Expenditures Total 683,251 683,251 683,251 31,074 94,837 - Fund Net: 123 - Building Inspection Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 143 Search & Seizure Fund – 132 Fund/Fund Number: Search & Seizure - 132 Department/Department Number: Police - 211 Department Director: Scott Russell Description of purpose/functions of department: The Search and Seizure program 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, including number of personnel: The program is managed and operated by the Criminal Investigations division of the Police Department. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Search & Seizure Fund Revenues (18,623) (12,636) 7,500 Fund Balance - - - 8,001 - - Intergovernmental - - - 7,969 (58) - Miscellaneous Revenue - - - - - 7,100 Transfers In - - - (2,653) (12,694) 14,600 Revenues Total - - - Expenditures 9,982 10,000 7,500 Materials & Services - - - - - 7,100 Contingencies and Reserve - - - 9,982 10,000 14,600 Expenditures Total - - - (12,636) (22,694) - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Search and Seizure Fund is funded by federal grants and criminal forfeitures and varies from year to year depending on activity. The grant proceeds are used to continue police investigations directly related to gang and drug activity. There are no revenues expected for FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 144 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 132 - Search & Seizure Fund Revenues Department: 000 - Revenue Fund Balance (18,623) (12,636) 7,500 3081 Beginning Fund Balance - - - (18,623) (12,636) 7,500 Total - Fund Balance - - - Intergovernmental 8,001 - - 3332 Federal Grants - - - 8,001 - - Total - Intergovernmental - - - (44) (58) - 3611 Interest from Investments - - - 8,013 - - 3699 Other Miscellaneous Income - - - 7,969 (58) - Total - Miscellaneous Revenue - - - Transfers In - 7,100 3971.001 Transfer From General - - - - - 7,100 Total - Transfers In - - - (2,653) (12,694) 14,600 Revenues Total - - - Expenditures Department: 211 - Police Program: 2131 - Detectives Materials & Services 9,982 10,000 7,500 5329 Other Operating Supplies - - - 9,982 10,000 7,500 Total - Materials & Services - - - 9,982 10,000 7,500 Program Total: 2131 - Detectives - - - 9,982 10,000 7,500 Department Total: 211 - Police - - - Contingencies and Reserve Balances - - 7,100 5921 Contingency - - 7,100 Total - Contingencies & Reserve - - - 9,982 10,000 14,600 Expenditures Total - - - (12,636) (22,694) - Fund Net: 132 - Search & Seizure Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 145 Housing Rehabilitation Fund – 137 Fund/Fund Number: Housing Rehabilitation - 137 Department/Department Number: Housing - 531 Department Director: Jim Description of Purpose/Functions of department: The City of Woodburn was awarded Community Development Block Grant (CDBG) Housing Rehabilitation grants in the mid 80’s, and again in the mid 90’s, for lending to area homeowners eligible for the program. Over the years, through repayment of loans, the Housing Rehabilitation Program had accumulated approximately $674,585. This income was divided into two categories, restricted (program income) and unrestricted income, based on contract requirements when the grants were originally awarded. Restricted income ($453,305) is income received from grant years 1993 or later, and we are required to use it to continue the Housing Rehabilitation Program. The unrestricted funds (approximately $221,000) have been used for the Business Assistance Loan Program, which was terminated July 1, 2013 due to a lack of interest in the program. The majority of the restricted funds were again loaned out in 2009-11. The last round of loans created considerable interest in the Housing Rehabilitation Program. More than 90 City residents applied for funding, with 29 receiving loans. Because of this outstanding need, Woodburn qualified in May, 2012 for another Community Development Block Grant for housing funds, and were awarded $400,000. New rules require local governments using CDBG funds to enter into Intergovernmental Agreements (IGA’s) with a minimum of two other local governments. The City did so with the City of Stayton and Marion County, with Woodburn serving as the lead applicant/administrator. The IGA specifies that 25% of the grant funds could be used by Stayton to assist in addressing their waiting list. Additional program rules require that the lead applicant transfer the responsibility of managing the program to an appropriate non-profit organization. The City did so with Valley Development Initiatives (VDI), through a sub- recipient agreement. VDI is staffed by the Mid-Willamette Valley Council of Governments (COG), who also manages housing rehabilitation programs for the cities of Aumsville, Aurora, Gervais, Hubbard, Jefferson, Scotts Mills, Stayton, the Santiam Canyon, Turner and Marion County. The CDBG allows up to $105,000 for management and administration of the program. VDI will receive $90,000 for grant administration, program management, and environmental review. The remaining $310,000 in CDBG funds will be used for lending ($232,500 in loan funds will be used by the City of Woodburn and $77,500 will be used by the City of Stayton). Description of department, including number of personnel: The Econcomic and Community Development Director oversees these programs and there are labor allocations to this fund. See Personnel Allocation on page 244 for allocation details. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 146 Description of FY 2012-13 accomplishments:  The City received additional CDBG funds to continue the Housing Rehabilitation Program  The City continues to respond to inquiries about the Business Assistance Loan Program.  The City’s web page has been updated to include more information on both of these programs. Description of FY 2013-14 proposed focus/goals:  Housing Rehabilitation Loan Program o Initiate Housing Rehabilitation Program. Description of major difference(s) between FY 2012-13 and FY 2013-14: Additional funding has been received to continue the Housing Rehabilitation Loan Program. New program guidelines require all funding to pass through the City to VDI. While the City is responsible for the program, it does not receive any funds. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Housing Rehab Fund Revenues 373,484 266,582 247,000 Fund Balance 274,000 274,000 274,000 22,708 60,324 7,750 Miscellaneous Revenue 9,500 9,500 9,500 26,301 21,005 15,000 Other Financing Sources 20,000 20,000 20,000 - 6,628 - Transfers In - - - 422,493 354,538 269,750 Revenues Total 303,500 303,500 303,500 Expenditures 10,294 10,217 9,500 Personnel Services 13,736 13,736 13,736 145,617 13,209 162,355 Materials & Services 40,200 40,200 40,200 - - - Transfers Out 200,000 200,000 200,000 - - 97,895 Contingencies and Reserve 49,564 49,564 49,564 155,911 23,426 269,750 Expenditures Total 303,500 303,500 303,500 266,582 331,113 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Other Financing Sources is loan repayments scheduled from borrowers, which comprises 68% of operating revenues for this fund. The Miscellaneous Revenue category includes Facilities Rent in the amount of $7,500 for properties the City owns. The Transfers Out amount of $200,000 represents the liquidation of the Business Assistance Loan Program. These funds are being transferred to the General Fund to help ease General Fund depletion. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 147 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 137 - Housing Rehab Fund Revenues Department: 000 - Revenue Fund Balance 373,484 266,582 247,000 3081 Beginning Fund Balance 274,000 274,000 274,000 373,484 266,582 247,000 Total - Fund Balance 274,000 274,000 274,000 3,497 1,[PHONE REDACTED] Interest from Investments 2,000 2,000 2,000 13,200 15,550 7,500 3625 Facilities Rent 7,500 7,500 7,500 6,010 43,217 - 3642.110 Small Business Loan - - - 22,708 60,324 7,750 Total - Miscellaneous Revenue 9,500 9,500 9,500 Other Financing Sources - - - 3824.087 Loan Payback 1987 5,000 5,000 5,000 - - 5,000 3824.089 Loan Payback 1989 5,000 5,000 5,000 - - 5,000 3824.096 Loan Payback 1996 5,000 5,000 5,000 3,921 17,295 5,000 3824.097 Loan Payback 1997 5,000 5,000 5,000 11,479 - - 3824.098 Loan Payback 1998 - - - 10,901 3,710 - 3824.099 Loan Payback 1999 - - - 26,301 21,005 15,000 Total - Other Financing Sources 20,000 20,000 20,000 Transfers In - 6,628 - 3971.252 Transfer From Bancroft - - - - 6,628 - Total - Transfers In - - - 422,493 354,538 269,750 Revenues Total 303,500 303,500 303,500 Expenditures Department: 531 - Housing Rehabilitation Program: 5911 - Housing Personnel Services 7,795 7,408 6,400 5111 Regular Wages 9,311 9,311 9,311 2 2 3 5211 OR Workers' Benefit 3 3 3 567 [PHONE REDACTED] Social Security 693 693 693 811 [PHONE REDACTED] Med, Den, Life Ins. 1,084 1,084 1,084 1,046 1,344 1,685 5214 Retirement 2,465 2,465 2,465 31 29 26 5215 Long Term Disability Ins 39 39 39 23 65 106 5216 Unemployment Insurance 121 121 121 18 17 16 5217 Life Insurance 20 20 20 10,294 10,217 9,500 Total - Personnel Services 13,736 13,736 13,736 Materials & Services - - 100 5329 Other Operating Supplies 100 100 100 - - 11,000 5419 Other Professional Serv 11,000 11,000 11,000 - - 100 5451 Natural Gas 100 100 100 10,798 11,013 2,000 5491 Dues & Subscriptions 2,000 2,000 2,000 - - 1,000 5492 Registrations/Tuitions 1,000 1,000 1,000 1,929 1,858 1,000 5498 Permits/Fees 1,000 1,000 1,000 500 167 1,000 5499 Other Services 1,000 1,000 1,000 132,390 31 46,000 5499.101 Housing Rehab Loans 24,000 24,000 24,000 - - 100,000 5499.102 Business Assistance Loans - - - - [PHONE REDACTED] Banking Fees & Charges - - - 145,617 13,209 162,355 Total - Materials & Services 40,200 40,200 40,200 155,911 23,426 171,855 Program Total: 5911 - Housing 53,936 53,936 53,936 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 148 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.001 Transfer to General Fund 200,000 200,000 200,000 - - - Total - Transfers Out 200,000 200,000 200,000 - - - Program Total: 9711 - Operating Transfer Out 200,000 200,000 200,000 155,911 23,426 171,855 Department Total: 531 - Housing Rehabilitation 253,936 253,936 253,936 Contingencies and Reserve Balances - - 97,895 5921 Contingency 49,564 49,564 49,564 - - 97,895 Total - Contingencies & Reserve 49,564 49,564 49,564 155,911 23,426 269,750 Expenditures Total 303,500 303,500 303,500 266,582 331,112 - Fund Net: 137 - Housing Rehab Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 149 RSVP Fund – 138 Fund/Fund Number: RSVP - 138 Department/Department Number: RSVP - 481 Department Director: Jim Row Description of purpose/functions of department: This fund is merging into the General Fund during FY 2013-14. See page 73 for current year operating information. This program creates meaningful volunteer opportunities for individuals aged 55 and older to contribute their skills and experience in their community through volunteer service. The Retired and Senior Volunteer Program (RSVP) recruits program participants, develops volunteer worksites, and orients volunteers. The RSVP program is funded with a grant from the Corporation for National and Community Service and requires a 30% local match. Description of FY 2012-13 accomplishments:  New part-time RSVP Volunteer Coordinator assumed responsibility for the program and developed working relationships with existing volunteers and volunteer placement sites; including the addition of new volunteer placement sites.  Held an event in December recognizing RSVP volunteers for their service in the community during the past year.  Re-established the RSVP Advisory Committee.  Spoke at various fraternal organization meetings to promote the RSVP program.  Updated all files and forms to be in compliance with federal grant guidelines for RSVP.  Outreach in the community designed to recruit new RSVP volunteers, seek new volunteer placement site opportunities, or build community partnerships that would benefit RSVP long-term.  Completed a federal compliance visit.  Submitted a grant application for a new 3-year cycle of RSVP funding for 2013-2016. Description of major difference(s) between FY 2011-12 and FY 2013-14: RSVP is a separate fund through FY 2012-13, but will be merged into the General Fund in FY 2013-14. See Retired and Senior Volunteer Program (RSVP) on page 73 for FY 2013-14 information. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 150 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 138 - RSVP Fund Revenues Department: 000 - Revenue 000 - Fund Balance - - 9,000 3081 Beginning Fund Balance 20,000 20,000 20,000 - - 9,000 Account Classification Total: 000 - Fund Bal 20,000 20,000 20,000 Intergovernmental 57,736 46,189 46,189 3332 Federal Grants - - - 57,736 46,189 46,189 Total - Intergovernmental - - - Miscellaneous Revenue 75 - 3611 Interest from Investments - - - 75 - Total- Miscellaneous Revenue - - - Transfers In 28,259 - - 3971 Transfer From General Fund - - - 28,259 - - Total - Transfers In - - - 85,991 46,264 55,189 Department Total: 000 - Revenue 20,000 20,000 20,000 85,991 46,264 55,189 Revenues Total 20,000 20,000 20,000 Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 151 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 138 - RSVP Fund Expenditures Department: 481 - RSVP Program: 5711 - RSVP Personnel Services 55,898 18,357 25,075 5111 Regular Wages - - - - 8 - 5112 Part-Time Wages - - - 25 7 20 5211 OR Workers' Benefit - - - 4,410 1,435 1,918 5212 Social Security - - - 6,095 1,483 11,104 5213 Med, Den, Life Ins. - - - 9,638 2,890 6,537 5214 Retirement - - - 217 38 101 5215 Long Term Disability Ins - - - 166 [PHONE REDACTED] Unemployment Insurance - - - 130 23 144 5217 Life Insurance - - - 76,580 24,404 45,313 Total - Personnel Services - - - Materials & Services - 3 - 5319 Other Office Supplies - - - 176 300 1,000 5329 Other Operating Supplies - - - - 150 - 5419 Other Professional Serv - - - 158 [PHONE REDACTED] Telephone/Data - - - 1,172 96 500 5422 Postage - - - 2,763 2,763 2,234 5428 IS Support - - - 814 [PHONE REDACTED] Mileage - - - - [PHONE REDACTED] Workers' Comp - - - 355 [PHONE REDACTED] General Liability - - - 1,160 854 1,000 5469 Other Insurance Costs - - - 530 - 500 5492 Registrations/Tuitions - - - 1,300 - 500 5493 Printing/Binding - - - 8,428 6,081 8,092 Total - Materials & Services - - - 85,009 30,485 53,405 Program Total: 5711 - RSVP - - - Program: 9711 - Operating Transfer Out Transfers Out - - - 5811 Transfer to General Fund 20,000 20,000 20,000 - - - Total - Transfers Out 20,000 20,000 20,000 - - - Program Total: 9711 - Operating Transfer O 20,000 20,000 20,000 85,009 30,485 53,405 Department Total: 481 - RSVP 20,000 20,000 20,000 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Reserve Balances - - 1,784 5921 Contingency - - - - - 1,784 Total - Contingencies and Reserve - - - - - 1,784 Program Total: 9971 - Equity - - - - - 1,784 Department Total: 901 - Ending Fund Balan - - - 85,009 30,485 55,189 Expenditures Total 20,000 20,000 20,000 982 15,779 - Fund Net: 138 - RSVP Fund - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 152 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 153 Cable Franchise Fund – 139 Fund/Fund Number: Cable Franchise - 139 Department/Department Number: Finance - 151 Department Director: Christina Shearer Description of purpose/functions of department: This program administers the City’s cable television franchise and supports community access programming provided by Woodburn Cable Access Television (WCAT). Seven and one half percent of revenues derived from cable television franchise fees are set aside for administration of the franchise. Twelve and one half percent of the franchise fees are provided to WCAT to support community access programming. Franchise administration includes coordinating with the cable provider regarding programming choices and service issues and compliance with the franchise agreement. Support to WCAT allows the television audience to view public meetings and programming developed in and pertinent to the community. The Cable Franchise Fund will be closed in FY 2013-2014 and the remaining balance will be moved to the General Fund. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Cable Franchise Fund Revenues 5,934 7,042 1,500 Fund Balance 4,500 4,500 4,500 19,152 19,255 20,000 Franchise Fees 20,000 20,000 20,000 3,107 3,347 4,550 Miscellaneous Revenue 4,500 4,500 4,500 28,193 29,643 26,050 Revenues Total 29,000 29,000 29,000 Expenditures 21,151 28,621 26,050 Materials & Services 26,050 26,050 26,050 - - - Contingencies and Reserve 2,950 2,950 2,950 21,151 28,621 26,050 Expenditures Total 29,000 29,000 29,000 7,042 1,022 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Franchise Fees category of revenue accounts for $20,000 or 82% of operating revenues in the fund. This category contains fees collected by Wave Broadband and passed through to the local cable access company (WCAT). Those turnovers and management fees provided by the City are used to fund WCAT operations and provide for capital purchases. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 154 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 139 - Cable Franchise Fund Revenues Department: 000 - Revenue Fund Balance 5,934 7,042 1,500 3081 Beginning Fund Balance 4,500 4,500 4,500 5,934 7,042 1,500 Total - Fund Balance 4,500 4,500 4,500 Franchise Fees 19,152 19,255 20,000 3235 Franchise Fee, Wave BB 20,000 20,000 20,000 19,152 19,255 20,000 Total- Franchise Fees 20,000 20,000 20,000 18 16 50 3611 Interest from Investments - - - 3,089 3,330 4,500 3641 Annual Access Fee 4,500 4,500 4,500 3,107 3,346 4,550 Total - Miscellaneous Revenue 4,500 4,500 4,500 28,193 29,643 26,050 Revenues Total 29,000 29,000 29,000 Expenditures Department: 121 - Administration Program: 7811 - Cable TV Materials & Services 6,000 9,111 8,050 5429 Other Communication Serv 8,050 8,050 8,050 15,151 19,510 18,000 5499 Other Services 18,000 18,000 18,000 21,151 28,621 26,050 Total - Materials & Services 26,050 26,050 26,050 21,151 28,621 26,050 Program Total: 7811 - Cable TV 26,050 26,050 26,050 21,151 28,621 26,050 Department Total: 121 - Administration 26,050 26,050 26,050 Contingencies and Reserve Balances - - - 5921 Contingency 2,950 2,950 2,950 - - - Total - Contingencies & Reserve 2,950 2,950 2,950 21,151 28,621 26,050 Expenditures Total 29,000 29,000 29,000 7,042 1,022 - Fund Net: 139 - Cable Franchise Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 155 Special Assessment Fund – 360 Fund/Fund Number: Special Assessment - 360 Department/Department Number: PW Administration Department Director: Dan Brown Description of purpose/functions of department: This fund is used when assessments are issued against property owners for street, water, wastewater, or storm improvement are made which benefit the adjacent property and without the assessment the project may not be done. Description of department, including number of personnel: There are no personnel costs associated with this fund. The monies collected on individual assessments are used to pay off outstanding liens. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Special Assessment Fund Revenues 983,854 974,290 1,013,000 Fund Balance 832,000 832,000 832,000 89,775 27,867 37,185 Miscellaneous Revenue 40,685 40,685 40,685 1,073,629 1,002,157 1,050,185 Revenues Total 872,685 872,685 872,685 Expenditures 21 1,196 1,047 Materials & Services - - - 99,318 - - Capital Outlay - - - - - 204,547 Transfers Out - - - - - 844,591 Contingencies and Reserve 872,685 872,685 872,685 99,339 1,196 1,050,185 Expenditures Total 872,685 872,685 872,685 974,290 1,000,961 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The fund collects repayment from various Local Improvement Districts (LIDs) for special projects. The budgeted amount is expected repayments, including interest, to be collected during the fiscal year. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 156 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 360 - Special Assessment Fund Revenues Department: 000 - Revenue Fund Balance 983,854 974,290 1,013,000 3081 Beginning Fund Balance 832,000 832,000 832,000 983,854 974,290 1,013,000 Total - Fund Balance 832,000 832,000 832,000 2,869 3,737 2,500 3611 Interest from Investments 6,000 6,000 6,000 14,811 3,395 3,000 3614 Special Assessment-Intere 3,000 3,000 3,000 201 592 - 3681 Special Assessment Princi - - - 793 - 500 3681.001 LID Alley 500 500 500 10,076 14,202 10,000 3681.004 LID Boones Ferry 10,000 10,000 10,000 35,204 - - 3681.006 LID Country Club - - - 6,099 1,520 6,099 3681.007 LID Tout 6,099 6,099 6,099 1,449 1,315 1,449 3681.008 LID Hardcastle 1,449 1,449 1,449 10,592 - 10,592 3681.009 LID Parr Road 10,592 10,592 10,592 1,045 1,209 1,045 3681.010 LID West Lincoln 1,045 1,045 1,045 6,639 1,899 2,000 3681.011 LID Ironwood 2,000 2,000 2,000 89,775 27,868 37,185 Total - Miscellaneous Revenue 40,685 40,685 40,685 1,073,629 1,002,158 1,050,185 Revenues Total 872,685 872,685 872,685 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 157 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 691 - Public Works Administration Program: 6999 - Public Works Admin Materials & Services - 31 - 5496 Filing/Recording - - - - 952 1,047 5500 Banking Fees & Charges - - - - 983 1,047 Total - Materials & Services - - - - 983 1,047 Program Total: 6999 - Public Works Admin - - - Program: 9531 - Construction Materials & Services 21 215 - 5422 Postage - - - 21 215 - Total - Materials & Services - - - Capital Outlay 99,318 - - 5631 Streets/Alleys/Sidewalks - - - 99,318 - - Total - Capital Outlay - - - 99,339 215 - Program Total: 9531 - Construction - - - Program: 9711 - Operating Transfer Out Transfers Out - - 204,547 5811.363 Transfer to Street & Storm Cap Const Fun - - - - - 204,547 Total - Transfers Out - - - - - 204,547 Program Total: 9711 - Operating Transfer Out - - - 99,339 1,198 205,594 Department Total: 691 - Public Works Administration - - - Contingencies and Reserve Balances - - 844,591 5921 Contingency 872,685 872,685 872,685 - - 844,591 Total - Contingencies & Reserve 872,685 872,685 872,685 99,339 1,198 1,050,185 Expenditures Total 872,685 872,685 872,685 974,290 1,000,961 - Fund Net: 360 - Special Assessment Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 158 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 159 Parks SDC Fund – 364 Fund/Fund Number: Parks SDC - 364 Department/Department Number: Parks Administration - 491 Department Director: Jim Row Description of purpose/functions of department: The Parks SDC Fund collects system development charges assessed against residential and commercial construction projects. Parks SDC funds can only be utilized by the City to support park planning and development projects that add capacity to the City’s parks system. Description of department, including number of personnel: The Department consists of approximately 40 FTE, and is responsible for operating recreation programs and special events, the Aquatic Center, Public Library, Retired and Senior Volunteer Program (RSVP), the community relations program, and park planning and development. Description of FY 2012-13 accomplishments:  Installed Archeologically Themed Playground at Legion Park  Installed Culvert crossing connecting Hermanson Street to Mill Creek Trail Description of FY 2013-14 proposed focus/goals:  Acquire funding for improvements to Legion Park  Update Park SDC Methodology  Update Legion Park Master Plan ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 160 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Parks SDC Fund Revenues 646,869 406,406 300,000 Fund Balance 450,000 450,000 450,000 4,277 93,824 8,000 Charges for Goods and Services 20,000 20,000 20,000 1,606 1,524 1,000 Miscellaneous Revenue 2,785 2,785 2,785 - - - Transfers In - - - 652,752 501,754 309,000 Revenues Total 472,785 472,785 472,785 Expenditures - 6,846 20,353 Materials & Services 30,000 30,000 30,000 246,346 48,778 135,000 Capital Outlay - - - - - 25,000 Transfers Out - - - - - 128,647 Contingencies and Reserve 442,785 442,785 442,785 246,346 55,624 309,000 Expenditures Total 472,785 472,785 472,785 406,406 446,130 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring. The slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. No projects are scheduled to be paid for by this fund in FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 161 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 364 - Parks SDC Fund Revenues Department: 000 - Revenue Fund Balance 646,869 406,406 300,000 3081 Beginning Fund Balance 450,000 450,000 450,000 646,869 406,406 300,000 Total - Fund Balance 450,000 450,000 450,000 Charges for Goods and Services 4,277 93,824 8,000 3458.501 Park's SDC's 20,000 20,000 20,000 4,277 93,824 8,000 Total - Charges for Goods and Services 20,000 20,000 20,000 1,606 1,524 1,000 3611 Interest from Investments 2,785 2,785 2,785 1,606 1,524 1,000 Total - Miscellaneous Revenue 2,785 2,785 2,785 652,752 501,754 309,000 Revenues Total 472,785 472,785 472,785 Expenditures Department: 000 - Revenue Materials & Services - 6,500 20,000 5419 Other Professional Serv 30,000 30,000 30,000 - [PHONE REDACTED] Banking Fees & Charges - - - - 6,847 20,353 Total - Materials & Services 30,000 30,000 30,000 - 6,847 20,353 Program Total: 9511 - Design Engineering 30,000 30,000 30,000 Program: 9531 - Construction Capital Outlay 119,820 48,778 20,000 5637.009 Greenway - - - 126,526 - 15,000 5637.040 Centennial Park - - - - - 100,000 5637.044 Lutheran Church Project - - - 246,346 48,778 135,000 Total - Capital Outlay - - - 246,346 48,778 135,000 Program Total: 9531 - Construction - - - Program: 9711 - Operating Transfer Out Transfers Out - - 25,000 5811.358 Transfer to General Cap Const Fund - - - - - 25,000 Total - Transfers Out - - - - - 25,000 Program Total: 9711 - Operating Transfer Out - - - 246,346 55,625 180,353 Department Total: 491 - Parks Administration 30,000 30,000 30,000 Contingencies and Reserve Balances - - 128,647 5921 Contingency - - - - - - 5981.005 Reserve for Future Construction 442,785 442,785 442,785 - - 128,647 Total - Contingencies & Reserve 442,785 442,785 442,785 246,346 55,625 309,000 Expenditures Total 472,785 472,785 472,785 406,406 446,129 - Fund Net: 364 - Parks SDC Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 162 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 163 Street SDC Fund – 376 Fund/Fund Number: Street/Storm SDC - 376 Department/Department Number: Maintenance - 631 Department Director: Dan Brown Description of purpose/functions of department: This fund is for the collection of Transportation System Development Charge (SDC) assessed against new development at the time the building permit is issued and used to fund improvements necessitated by increased demand for capacity. Revenue in this fund is used only for capacity improvements. SDC is based on the number of increased automobile trips expected by any given type of development. The fee for a new single-family residence is $3,532. Description of department, including number of personnel: There are no personnel costs associated with this fund. Description of FY 2012-13 accomplishments:  Beginning of projects to relocate city water and sewer lines in the vicinity of the interchange prior to the State beginning construction of the interchange improvements Description of FY 2013-14 proposed focus/goals:  Interchange – Local Traffic Management  Interchange – Tree removal and fence installation near right-of-way  Water and sewer line relocations in the vicinity of the interchange prior to road construction improvements by the State. Description of major difference(s) between FY 2012-13 and FY 2013-14: Initially the majority of the budget was put into reserves specifically for the Interchange improvement project. A supplemental budget was done in January/February 2013 to move the money from the reserves into the construction account for early work on the interchange. The City owes the State of Oregon $5.5 million for the work on the interchange in the summer of 2013. City will be doing some work on utility re-locations and removing trees prior to the State beginning the road construction project and will be allowed to credit costs the city incurs to the $5.5M owed to the State. The balance of this money will be due to the state two years after the State issues the Notice to Proceed is issued to the contractor for the interchange work or summer of 2015. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 164 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Street SDC Fund Revenues 7,184,529 5,872,313 5,078,000 Fund Balance 5,000,000 5,000,000 5,000,000 153,268 400,172 155,000 Charges for Goods and Services 300,000 300,000 300,000 19,535 19,719 15,000 Miscellaneous Revenue 34,000 34,000 34,000 - 4,806 39,222 Other Financing Sources - - - - 71,887 420,000 Transfers In 39,221 39,221 39,221 7,357,332 6,368,897 5,707,222 Revenues Total 5,373,221 5,373,221 5,373,221 Expenditures 267,588 211,049 6,435 Materials & Services - - - 961,506 725,140 5,279,887 Capital Outlay 867,500 867,500 867,500 - 34,519 33,519 Debt Service 37,520 37,520 37,520 255,925 - 387,381 Transfers Out - - - - - - Contingencies and Reserve 4,468,201 4,468,201 4,468,201 1,485,019 970,708 5,707,222 Expenditures Total 5,373,221 5,373,221 5,373,221 5,872,313 5,398,189 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Charges for Goods and Services category generate revenues in the fund. This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring – the slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. Transfers In of $39,221 represents repayment from the General Fund, Water Fund, and Sewer Fund for an inter- fund loan for the City’s accounting and utility billing system. The fund has such a large beginning balance that there are no Transfers In needed for projects in FY 2013-14. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. The Capital Outlay of $867,500 represents the current phases of the Interchange project budgeted from this fund for FY 2013-14. For further information regarding project detail, see Capital Construction Projects on page 252 for information on all capital projects budgeted in all funds for FY 2013-14. For further information regarding debt and Debt Service see Debt Overview on page 243. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 165 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 376 - Street SDC Fund Revenues Department: 000 - Revenue Fund Balance 7,184,528 5,872,313 5,078,000 3081 Beginning Fund Balance 5,000,000 5,000,000 5,000,000 7,184,528 5,872,313 5,078,000 Total - Fund Balance 5,000,000 5,000,000 5,000,000 Charges for Goods and Services 153,268 400,172 150,000 3458.101 Transportation Impact Fees 300,000 300,000 300,000 - - 5,000 3458.201 Storm SDC's - - - 153,268 400,172 155,000 Total - Charges for Goods and Services 300,000 300,000 300,000 19,389 19,587 15,000 3611 Interest from Investments 34,000 34,000 34,000 146 133 - 3615 Interest fr Deferred Pmts - - - 19,535 19,720 15,000 Total - Miscellaneous Revenue 34,000 34,000 34,000 Other Financing Sources - 4,806 39,222 3812 Interfund Loan Repayment - - - - 4,806 39,222 Total - Other Financing Sources - - - Transfers In - 71,887 - 3971.001 Transfer From General Fund - - - - - 420,000 3971.377 Transfer From Storm SDC - - - - - - 3972 Interfund Loan Transfer 39,221 39,221 39,221 - 71,887 420,000 Total - Transfers In 39,221 39,221 39,221 7,357,331 6,368,897 5,707,222 Revenues Total 5,373,221 5,373,221 5,373,221 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 166 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 376 - Street SDC Fund Expenditures Department: 000 - Revenue Department: 631 - Maintenance Program: 9111 - Debt Service Debt Service - 24,228 33,519 5711 Bond Principle 29,663 29,663 29,663 - 10,291 - 5721 Bond Interest 7,857 7,857 7,857 - 34,519 33,519 Total - Debt Service 37,520 37,520 37,520 - 34,519 33,519 Program Total: 9111 - Debt Service 37,520 37,520 37,520 Program: 9511 - Design Engineering Materials & Services 267,588 28,428 - 5419 Other Professional Serv - - - - 5,850 6,435 5500 Banking Fees & Charges - - - 267,588 34,278 6,435 Total - Materials & Services - - - 267,588 34,278 6,435 Program Total: 9511 - Design Engineering - - - Program: 9531 - Construction Materials & Services 86,399 176,771 - 5419 Other Professional Serv - - - 86,399 176,771 - Total - Materials & Services - - - Capital Outlay 875,107 725,140 5,279,887 5631 Streets/Alleys/Sidewalks 867,500 867,500 867,500 875,107 725,140 5,279,887 Total - Capital Outlay 867,500 867,500 867,500 961,506 901,911 5,279,887 Program Total: 9531 - Construction 867,500 867,500 867,500 Program: 9711 - Operating Transfer Out Transfers Out 255,925 - - 5811 Transfer to Other Funds - - - - - 387,381 5811.363 Transfer to Street & Storm Cap Const Fun - - - 255,925 - 387,381 Total - Transfers Out - - - 255,925 - 387,381 Program Total: 9711 - Operating Transfer Out - - - 1,485,018 970,708 5,707,222 Department Total: 631 - Maintenance 905,020 905,020 905,020 Contingencies and Reserve Balances - - - 5981.005 Reserve for Future Construction 4,468,201 4,468,201 4,468,201 - - - Total - Contingencies & Reserve 4,468,201 4,468,201 4,468,201 1,485,018 970,708 5,707,222 Expenditures Total 5,373,221 5,373,221 5,373,221 5,872,313 5,398,189 - Fund Net: 376 - Street SDC Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 167 Storm SDC Fund – 377 Fund/Fund Number: Storm Water Sys Dev -377 Department/Department Number: Maintenance - 631 Department Director: Dan Brown Description of purpose/functions of department: Storm Water System Development Charges are generated by assessing new development for increased demands for capacity and collected at the time the building permit is issued. This revenue can only be used for increased capacity. The fee for a new single family residence is $55 per 500 square feet (SF) of impervious surface. A new single family residence with a 1500 SF house, a 400 SF garage and a 400 SF driveway would be $253. Description of department, including number of personnel: There are no personnel or personnel costs associated with this fund. Description of FY 2012-13 accomplishments: Funding is down due to lack of development. No major projects were planned. Description of FY 2013-14 proposed focus/goals: No major projects are planned. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 168 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Storm SDC Fund Revenues 505,731 422,081 420,000 Fund Balance 463,000 463,000 463,000 4,307 19,397 - Charges for Goods and Services 15,000 15,000 15,000 1,331 1,614 - Miscellaneous Revenue 2,000 2,000 2,000 511,368 443,092 420,000 Revenues Total 480,000 480,000 480,000 Expenditures 8,866 - - Materials & Services - - - 80,421 - - Capital Outlay - - - - - 420,000 Transfers Out 25,000 25,000 25,000 - - - Contingencies and Reserve 455,000 455,000 455,000 89,287 - 420,000 Expenditures Total 480,000 480,000 480,000 422,081 443,092 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Charges for Goods and Services category generate revenues in the fund. This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring – the slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. The Transfers Out of $25,000 is a transfer to the Street & Storm Cap Const Fund for capital project 63020.0000 budgeted from this fund. For further information see Capital Construction Projects on page 252 for information on all capital projects budgeted in all funds for FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 169 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 377 - Storm SDC Fund Revenues Department: 000 - Revenue Fund Balance 505,731 422,081 420,000 3081 Beginning Fund Balance 463,000 463,000 463,000 505,731 422,081 420,000 Total - Fund Balance 463,000 463,000 463,000 Charges for Goods and Services 4,307 19,397 - 3458.201 Storm SDC's 15,000 15,000 15,000 4,307 19,397 - Total - Charges for Goods and Services 15,000 15,000 15,000 1,331 1,614 - 3611 Interest from Investments 2,000 2,000 2,000 1,331 1,614 - Total - Miscellaneous Revenue 2,000 2,000 2,000 511,368 443,092 420,000 Revenues Total 480,000 480,000 480,000 Expenditures Program: 9512 - Construction Eng Materials & Services 7,894 - - 5411 Engineering & Architect - - - 7,894 - - Total - Materials & Services - - - 7,894 - - Program Total: 9512 - Construction Eng - - - Program: 9531 - Construction Materials & Services 972 - - 5419 Other Professional Serv - - - 972 - - Total - Materials & Services - - - Capital Outlay 80,421 - - 5636 Storm Drains - - - 80,421 - - Total - Capital Outlay - - - 81,393 - - Program Total: 9531 - Construction - - - Program: 9711 - Operating Transfer Out Transfers Out 5811.363 Transfer to Street & St Cap Const 25,000 25,000 25,000 - - 420,000 5811.376 Transfer to Street SDC - - - - - 420,000 Total - Transfers Out 25,000 25,000 25,000 - - 420,000 Program Total: 9711 - Operating Transfer Out 25,000 25,000 25,000 89,287 - 420,000 Department Total: 631 - Maintenance 25,000 25,000 25,000 Contingencies and Reserve Balances - - - 5981.005 Reserve for Future Construction 455,000 455,000 455,000 - - - Total - Contingencies & Reserve 455,000 455,000 455,000 89,287 - 420,000 Expenditures Total 480,000 480,000 480,000 422,081 443,092 - Fund Net: 377 - Storm SDC Fund - - - Department: 631 - Maintenance ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 170 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 171 Water SDC Fund – 474 Fund/Fund Number: Water SDC - 474 Department/Department Number: Water - 611 Department Director: Dan Brown Description of purpose/functions of department: Water System Development Charges (SDCs) are generated by assessing new development for adding increased capacity to the water system. These revenues are charged at the time the building permit is issued. Revenue is used solely for to increase capacity. The Water SDC for a new single-family residence is $2,085. Description of department, including number of personnel: There are no personnel costs associated with this fund Description of FY 2012-13 accomplishments:  Hwy 214 bore at Mill Creek was completed. One-half of the construction costs was charged to Water SDC funds for capacity upgrades to the water system. Description of FY 2013-14 proposed focus/goals:  No major projects are planned for FY 2013-14  Goal is to continue to complete sections of water lines to eliminate dead ends and provide better circulation and pressure to all parts of the water system. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 172 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Water SDC Revenues 617,748 398,039 500,000 Fund Balance 600,000 600,000 600,000 188,365 260,919 45,000 Charges for Goods and Services 60,000 60,000 60,000 1,680 3,225 1,300 Miscellaneous Revenue 3,475 3,475 3,475 - - 145,000 Transfers In - - - 807,793 662,183 691,300 Revenues Total 663,475 663,475 663,475 Expenditures - - 494 Materials & Services - - - 409,754 - - Capital Outlay - - - - - 632,592 Transfers Out 40,000 40,000 40,000 - - 58,214 Contingencies and Reserve 623,475 623,475 623,475 409,754 - 691,300 Expenditures Total 663,475 663,475 663,475 398,039 662,183 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Charges for Goods and Services category generate revenues in the fund. This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring – the slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. The Transfer Out of $40,000 represents a transfer to the Water Cap Const Fund for project number 73028.0000 budgeted from this fund. See Capital Construction Projects on page 252 for information on all capital projects budgeted in all funds for FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 173 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 474 - Water SDC Revenues Department: 000 - Revenue Fund Balance 617,748 398,039 500,000 3081 Beginning Fund Balance 600,000 600,000 600,000 617,748 398,039 500,000 Total - Fund Balance 600,000 600,000 600,000 Charges for Goods and Services 188,365 260,919 30,000 3458.301 Water SDC's 60,000 60,000 60,000 - - 15,000 3458.401 Sewer SDC's - - - 188,365 260,919 45,000 Total - Charges for Goods and Services 60,000 60,000 60,000 1,680 2,166 1,300 3611 Interest from Investments 3,475 3,475 3,475 - 1,060 - 3699 Other Miscellaneous Income - - - 1,680 3,225 1,300 Total - Miscellaneous Revenue 3,475 3,475 3,475 Transfers In - - 145,000 3971.475 Transfer From Sewer SDC - - - - - 145,000 Total - Transfers In - - - 807,793 662,183 691,300 Revenues Total 663,475 663,475 663,475 Expenditures Department: 611 - Water Program: 9531 - Construction Materials & Services - - 494 5419 Other Professional Serv - - - - - 494 Total - Materials & Services - - - Capital Outlay 409,754 - - 5634 Water - - - 409,754 - - Total - Capital Outlay - - - 409,754 - 494 Program Total: 9531 - Construction - - - Program: 9711 - Operating Transfer Out Transfers Out - - 147,153 5811.465 Transfer to Sewer Construction - - - - - 485,439 5811.466 Transfer to Water Construction 40,000 40,000 40,000 - - 632,592 Total - Transfers Out 40,000 40,000 40,000 - - 632,592 Program Total: 9711 - Operating Transfer Out 40,000 40,000 40,000 409,754 - 633,086 Department Total: 611 - Water 40,000 40,000 40,000 Contingencies and Reserve Balances - - 13,033 5921 Contingency - - - - - 45,181 5981.005 Reserve for Future Construction 623,475 623,475 623,475 - - 58,214 Total - Contingencies & Reserve 623,475 623,475 623,475 409,754 - 691,300 Expenditures Total 663,475 663,475 663,475 398,039 662,183 - Fund Net: 474 - Water SDC - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 174 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 175 Sewer SDC Fund – 475 Fund/Fund Number: Sewer SDC - 475 Department/Department Number: Sewer - 621 Department Director: Dan Brown Description of purpose/functions of department: Sewer Systems Development Charges (SDCs) are generated by assessing new development for increased demands for capacity on the sewer system. This revenue is collected at the time the building permit is issued and can only be used for increased capacity. The fee for a new single-family residence is $2,977. Funds are used for capacity improvements for sanitary sewer projects. Description of FY 2012-13 accomplishments: Due to lack of development and reduced funding no projects were planned Description of FY 2013-14 proposed focus/goals: No projects are planned for FY 2013-14 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Sewer SDC Revenues 93,663 106,453 145,000 Fund Balance 273,000 273,000 273,000 12,301 166,529 - Charges for Goods and Services 100,000 100,000 100,000 490 605 - Miscellaneous Revenue 1,750 1,750 1,750 106,453 273,587 145,000 Revenues Total 374,750 374,750 374,750 Expenditures - - 145,000 Transfers Out - - - - - - Contingencies and Reserve 374,750 374,750 374,750 - - 145,000 Expenditures Total 374,750 374,750 374,750 106,453 273,587 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Charges for Goods and Services category generate revenues in the fund. This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring – the slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 176 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 475 - Sewer SDC Revenues Department: 000 - Revenue Fund Balance 93,663 106,453 145,000 3081 Beginning Fund Balance 273,000 273,000 273,000 93,663 106,453 145,000 Total - Fund Balance 273,000 273,000 273,000 Charges for Goods and Services 12,301 166,529 - 3458.401 Sewer SDC's 100,000 100,000 100,000 12,301 166,529 - Total - Charges for Goods and Services 100,000 100,000 100,000 490 605 - 3611 Interest from Investments 1,750 1,750 1,750 490 605 - Total - Miscellaneous Revenue 1,750 1,750 1,750 106,453 273,586 145,000 Revenues Total 374,750 374,750 374,750 Expenditures Department: 621 - Sewer Program: 9711 - Operating Transfer Out Transfers Out - - 145,000 5811.474 Transfer To Water SDC - - - - - 145,000 Total - Transfers Out - - - - - 145,000 Program Total: 9711 - Operating Transfer Out - - - - - 145,000 Department Total: 621 - Sewer - - - Contingencies and Reserve Balances - - - 5981.005 Reserve for Future Construction 374,750 374,750 374,750 - - - Total - Contingencies & Reserve 374,750 374,750 374,750 - - 145,000 Expenditures Total 374,750 374,750 374,750 106,453 273,586 - Fund Net: 475 - Sewer SDC - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 177 Internal Services Funds ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 178 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 179 Information Services Fund – 568 Fund/Fund Number: Information Services - 568 Department/Department Number: Finance - 151 Department Director: Christina Shearer Description of purpose/functions of department: This program provides the City’s Information Services operations and maintenance. The program is also responsible for funding the systematic replacement of network and desktop assets. Costs are distributed based on the number of personal computers (PC’s) and printers used by each program. The methodology for charging out costs is revised to include labor costs in 2008-2009 and to account for all program costs within the Information Services program budget. The Program provides professional and technical assistance to all City departments for their information processing needs. To enhance technical support, training is provided on an as-needed basis. The program utilizes contractual services for part of the operation and support requirements of the City’s Information Services. Description of department, including number of personnel: The department consists of three staff members. Description of FY 2012-13 accomplishments:  Replacement of the City Hall generator  Continuation of upgrades of personal computers and software  Implement police records software for the Police Department Description of FY 2013-14 proposed focus/goals:  Replace outdated and unsupported phone system including a 10Gb upgrade from City Hall to Police Department, and a 1Gb upgrade on some other network switches  Upgrade all PCs from MS Office 2007 to MS Office 2013  Tighten network security with a number of security policy changes and other hardware and software improvements  Work with each Department to develop a strategic IT plan with the goal of solving issues and helping improve processes and productivity  Continuation of upgrades of personal computers and software ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 180 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Information Services Revenues 33,255 154,205 63,000 Fund Balance 18,000 18,000 18,000 47,382 67,909 58,673 Charges for Goods and Services 67,711 67,711 67,711 615,200 685,375 575,722 Miscellaneous Revenue 661,050 661,050 661,050 511,850 12,830 - Transfers In 187,000 187,000 187,000 1,207,687 920,319 697,395 Revenues Total 933,761 933,761 933,761 Expenditures 307,533 326,221 345,169 Personnel Services 359,339 359,339 359,339 643,946 420,766 246,339 Materials & Services 274,161 274,161 274,161 102,003 122,978 75,000 Capital Outlay 277,000 277,000 277,000 - - - Transfers Out - - - - - 30,887 Contingencies and Reserve 23,261 23,261 23,261 1,053,482 869,965 697,395 Expenditures Total 933,761 933,761 933,761 154,205 50,354 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Miscellaneous category in an internal service fund such as Information Services represents the charge assessed to city departments for network support, technology maintenance and replacement support. In the case of the Information Services Fund, this equates to $661,050. This is budgeted based on an average cost per computer in service within the department. The Transfers In of $187,000 is one-time money from the General Fund to replace the City’s outdated phone system. Charges for Goods and Services include Intergovernmental support revenue for network maintenance and support provided to area agencies. At $67,711, this revenue source provides 7% of the total operating revenue in the fund. Capital Outlay: The largest component of Capital Outlay is the phone system, which is budgeted at $187,000. The $187,000 is not the full price of the system, but represents more than half. There would be additional cost in the next four fiscal years, but will be smaller annual outlays for the phone system. Computing is budgeted at $50,000 to cover replacement computers that need to be purchased, and Network is budgeted at $30,000 which will capture the cost for any replacement components to maintain and expand the City’s network. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 181 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 568 - Information Services Revenues Department: 000 - Revenue Fund Balance 33,255 154,205 63,000 3081 Beginning Fund Balance 18,000 18,000 18,000 33,255 154,205 63,000 Total - Fund Balance 18,000 18,000 18,000 Charges for Goods and Services 15,637 12,746 11,195 3421.002 Reimbursements Hubbard 11,195 11,195 11,195 8,607 18,703 15,198 3421.003 Reimbursements Mt Angel 15,198 15,198 15,198 16,496 28,509 23,318 3421.004 Reimbursements Silverton 23,318 23,318 23,318 2,279 - - 3421.007 Reimburse Mt Angel FD - - - 4,362 7,950 8,962 3421.008 Reimbursement Norcom 18,000 18,000 18,000 47,382 67,909 58,673 Total - Charges for Goods and Services 67,711 67,711 67,711 (365) (491) - 3611 Interest from Investments 300 300 300 449,857 489,457 423,004 3652.001 IS Revenue - General Fund 475,050 475,050 475,050 5,526 16,113 14,501 3652.110 IS Revenue - Transit 12,600 12,600 12,600 13,814 10,480 8,934 3652.123 IS Revenue - Building Inspection 12,600 12,600 12,600 5,186 2,161 - 3652.134 IS Revenue - Weed & Seed - - - 2,763 2,763 2,234 3652.138 IS Revenue - RSVP - - - 12,440 13,755 11,168 3652.140 IS Revenue - Street 15,750 15,750 15,750 30,268 27,510 24,759 3652.470 IS Revenue - Water 34,650 34,650 34,650 35,510 37,447 33,702 3652.472 IS Revenue - Sewer 56,700 56,700 56,700 - 13,755 10,274 3652.478 IS Revenue - Surface Water - - - 13,814 52,385 47,146 3652.582 IS Revenue - Public Works Services 53,400 53,400 53,400 44,442 - - 3652.583 IS Revenue - Facilities Maintenance - - - 208 7,610 - 3699 Other Miscellaneous Income - - - 1,738 12,430 - 3881 Reimbursements - - - 615,200 685,375 575,722 Total - Miscellaneous Revenue 661,050 661,050 661,050 Transfers In 511,850 - - 3971 Transfer In NWS Upgrade - - - - - - 3971.001 Transfer From General Fund 187,000 187,000 187,000 - 12,830 - 3971.580 Transfer From Central Stores - - - 511,850 12,830 - Total - Transfers In 187,000 187,000 187,000 1,207,687 920,319 697,395 Revenues Total 933,761 933,761 933,761 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 182 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 568 - Information Services Expenditures Department: 151 - Finance Program: 1921 - Information Services Personnel Services 214,926 222,528 223,848 5111 Regular Wages 234,225 234,225 234,225 476 - - 5121 Overtime - - - 93 86 134 5211 OR Workers' Benefit 108 108 108 16,194 16,417 17,124 5212 Social Security 17,918 17,918 17,918 42,415 45,035 49,528 5213 Med, Den, Life Ins. 43,316 43,316 43,316 31,494 38,875 49,378 5214 Retirement 59,248 59,248 59,248 817 [PHONE REDACTED] Long Term Disability Ins 968 968 968 630 1,974 3,693 5216 Unemployment Insurance 3,046 3,046 3,046 487 [PHONE REDACTED] Life Insurance 510 510 510 307,533 326,221 345,169 Total - Personnel Services 359,339 359,339 359,339 Materials & Services 41,374 43,881 38,000 5315 Computer Supplies 38,000 38,000 38,000 3,624 3,765 3,000 5319 Other Office Supplies 3,000 3,000 3,000 - 9,339 - 5329 Other Operating Supplies - - - 18,710 16,039 19,000 5415 Computer 40,000 40,000 40,000 10,711 9,589 11,000 5421 Telephone/Data 11,000 11,000 11,000 449 4,[PHONE REDACTED] Postage 500 500 500 7,685 7,884 9,000 5423 Internet 9,000 9,000 9,000 1,131 1,252 1,500 5433 Mileage 1,500 1,500 1,500 140,562 202,005 152,000 5446 Software Licenses 160,650 160,650 160,650 413,590 109,680 - 5446.915 NWS Upgrade - - - 720 4,988 4,988 5464 Workers' Comp 3,895 3,895 3,895 - 3,990 3,990 5465 General Liability 3,116 3,116 3,116 531 864 - 5471 Equipment Repair & Maint - - - 70 - - 5491 Dues & Subscriptions - - - 4,790 2,360 2,500 5492 Registrations/Tuitions 3,500 3,500 3,500 - [PHONE REDACTED] Banking Fees & Charges - - - 643,946 420,766 246,339 Total - Materials & Services 274,161 274,161 274,161 Capital Outlay 59,792 79,749 45,000 5645 Computing 50,000 50,000 50,000 42,212 43,229 30,000 5645.101 Network 40,000 40,000 40,000 - - - 5645.102 Telephone 187,000 187,000 187,000 102,003 122,978 75,000 Total - Capital Outlay 277,000 277,000 277,000 1,053,482 869,966 666,508 Program Total: 1921 - Information Services 910,500 910,500 910,500 1,053,482 869,966 666,508 Department Total: 151 - Finance 910,500 910,500 910,500 Contingencies and Reserve Balances - - 14,887 5921 Contingency 7,261 7,261 7,261 - - 16,000 5981.011 Reserve for Plotters 16,000 16,000 16,000 - - 30,887 Total - Contingencies & Reserve 23,261 23,261 23,261 1,053,482 869,966 697,395 Expenditures Total 933,761 933,761 933,761 154,205 50,353 - Fund Net: 568 - Information Services - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 183 Insurance Fund – 581 Fund/Fund Number: Insurance - 581 Department/Department Number: Risk Management - 131 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 Recorders position is allocated to Risk Management activities (including Safety Committee). All insurance coverage, premium, and claims activity is handled through this department. Description of FY 2012-13 accomplishments:  Restructure of Insurance Fund funding (inter-fund allocation) Description of FY 2013-14 proposed focus/goals:  Implementation of Safety & Loss Prevention policy  Development of new incident tracking system  Development of new incident reporting forms and procedures  Development of Insurance Certificate tracking system Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Insurance Fund Revenues 17,410 206,950 85,000 Fund Balance 150,000 150,000 150,000 524,474 597,418 449,126 Miscellaneous Revenue 514,229 514,229 514,229 541,884 804,368 534,126 Revenues Total 664,229 664,229 664,229 Expenditures 34,712 31,912 57,409 Personnel Services 55,754 55,754 55,754 300,222 472,847 476,717 Materials & Services 518,152 518,152 518,152 - - - Contingencies and Reserve 90,323 90,323 90,323 334,934 504,759 534,126 Expenditures Total 664,229 664,229 664,229 206,950 299,609 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 184 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 581 - Insurance Fund Revenues Department: 000 - Revenue Fund Balance 17,410 206,950 85,000 3081 Beginning Fund Balance 150,000 150,000 150,000 17,410 206,950 85,000 Total - Fund Balance 150,000 150,000 150,000 277 (123) - 3611 Interest from Investments 1,600 1,600 1,600 312,183 303,466 224,790 3658.101 General Liability 277,942 277,942 277,942 207,554 285,811 211,712 3658.104 Workers Comp 222,063 222,063 222,063 4,326 8,264 12,624 3699 Other Miscellaneous Income 12,624 12,624 12,624 524,340 597,418 449,126 Total - Miscellaneous Revenue 514,229 514,229 514,229 541,750 804,368 534,126 Revenues Total 664,229 664,229 664,229 Revenue Sources and Other Discussion Revenues in the Insurance Fund come from charges to other funds. The Miscellaneous Revenue category represents the charges assessed to City departments for the City’s insurance coverage. These charges and interest are the only revenue for the insurance fund. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 185 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 131 - City Recorder Program: 1611 - Risk Management Personnel Services 23,092 20,786 36,230 5111 Regular Wages 39,634 39,634 39,634 8 7 15 5211 OR Workers' Benefit 17 17 17 1,789 1,594 2,772 5212 Social Security 3,032 3,032 3,032 5,497 4,599 8,665 5213 Med, Den, Life Ins. 2,486 2,486 2,486 3,981 4,619 8,892 5214 Retirement 9,820 9,820 9,820 91 78 146 5215 Long Term Disability Ins 163 163 163 66 [PHONE REDACTED] Unemployment Insurance 516 516 516 54 46 91 5217 Life Insurance 86 86 86 34,577 31,909 57,409 Total - Personnel Services 55,754 55,754 55,754 Materials & Services 290 - - 5319 Other Office Supplies - - - 368 66 - 5326 Safety/Medicines - - - 11,528 600 - 5418 Risk Management - - - 3,793 - - 5419 Other Professional Serv - - - 225 - - 5431 Lodging - - - 18 [PHONE REDACTED] Mileage 166 166 166 40,329 28,343 41,000 5461 Auto Insurance 44,649 44,649 44,649 1,264 2,202 2,000 5462 Employee Blanket Bond 2,178 2,178 2,178 44,187 51,105 61,000 5463 Bldg/Personal Prop 66,429 66,429 66,429 154,343 289,561 232,000 5464 Workers' Comp 252,648 252,648 252,648 33,290 78,701 99,000 5465 General Liability 107,811 107,811 107,811 2,683 - - 5466 Boiler/Machinery - - - 1,000 5,665 25,000 5468 Deductible 32,670 32,670 32,670 6,335 14,883 15,000 5469 Other Insurance Costs 10,890 10,890 10,890 - - - 5491 Dues & Subscriptions 50 50 50 503 [PHONE REDACTED] Registrations/Tuitions 630 630 630 67 21 31 5499 Other Services 31 31 31 - [PHONE REDACTED] Banking Fees & Charges - - - 300,222 472,848 476,717 Total - Materials & Services 518,152 518,152 518,152 334,799 504,758 534,126 Program Total: 1611 - Risk Management 573,906 573,906 573,906 334,799 504,758 534,126 Department Total: 131 - City Recorder 573,906 573,906 573,906 Contingencies and Reserve Balances - - - 5921 Contingency 90,323 90,323 90,323 - - - Total - Contingencies & Reserve 90,323 90,323 90,323 334,799 504,758 534,126 Expenditures Total 664,229 664,229 664,229 206,950 299,610 - Fund Net: 581 - Insurance Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 186 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 187 Public Works Services Fund – 582 Fund/Fund Number: Public Works Services - 582 Department/Department Number: Engineering - 651 Department Director: Dan Brown Description of purpose/functions of department: This fund encompasses several different sections – Facilities Maintenance, Engineering, Garage, and Public Works Administration.  The Facilities Maintenance Section is responsible for facilities maintenance support services for all City of Woodburn facilities except the Aquatic Center. Direct support services are provided by City staff for custodial services only. Other facilities support services are provided by commercial contracts, which are initiated and financed through the Facilities Maintenance Section. Commercially contracted facilities maintenance services include Heating, Ventilation, and Air Conditioning (HVAC); electrician services for both maintenance and improvements; fire protection equipment; elevator; locksmith; roofing; and painting.  The Engineering Division provides comprehensive engineering and surveying services, capital project administration, and management of the Street Maintenance Section. Engineering Division staff maintains database, survey, and mapping information; reviews development projects for compliance with Public Works requirements; Coordinates the activities of utility companies in the City right-of-way; reviews county and state projects that occur in the City limits; analyzes traffic studies and street lighting proposals; and inspects public and private construction of streets, storm drainage systems, water lines, and sewer lines.  o In addition, the Engineering Division is responsible for administering public contracts, including the City’s street restoration program. This entails ensuring that construction contractors comply with project plans and specifications, safety regulations, and proper construction techniques. The Engineering Division manages Street Maintenance procurement activities for the City of Woodburn.  The Garage is responsible for providing service and maintenance to the Woodburn fleet with the exception of the police department and Transit vehicles. All heavy equipment and small equipment is maintained by the garage. The Garage is responsible for maintaining accurate records for each vehicle, service vehicles, passenger vehicles, pickups, dump trucks, backhoes, loaders, mowers, and ATV’s owned by the City. The Garage is also responsible for safety equipment and winter gear for the fleet. The vehicle rolling stock including trailers is 90 units and 270 pieces of motorized equipment. o The Garage is discontinuing maintenance support for Transit in FY 2013-14 and Transit vehicle maintenance will be provided by commercial contract.  PW Administration provides managerial and technical oversight of the Public Works Department. Prepare and administer commercial contracts to supplement assigned staff to provide the City of Woodburn with essential municipal services. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 188 Description of department, including number of personnel:  Facilities Maintenance section consists of a supervisor, and 3 custodians.  The Engineering Division currently has 7 FTE  Garage transferred one 1 FTE to Street, due to the change in Transit vehicle maintenance  Public Works Administration consists of 3 FTE Description of FY 2012-13 accomplishments:  The Facilities Maintenance Section established a minimal level of service to meet the budgetary reductions established in this fiscal year. No public or employee safety or hygiene deficiencies have been identified due to operating at a minimal service level for facilities maintenance. Accomplishments include establishment of:  Facilitate Building Maintenance Service Contracts  Consolidate Ordering, Tracking, Inventory  Adopt and Reinforce Team cleaning practices  Continue to develop Building Safety Program  Utilize Succeed Health & Safety Services  Better Communication with Customers and Staff  Engineering Division accomplishments include:  North Front Street Interim Paving Improvements  Completion of the Hwy 214 @ Mill Creek Waterline Bore  Design of the required relocations of Water and Sanitary Sewer Utilities in conjunction with the I-5 Interchange Project  Construction of the I-5 Interchange Waterline Relocation at Evergreen Extension  Construction of the I-5 Interchange Force Main and Sanitary Sewer Services Relocation east of Astor Way  Street Restoration Projects  Salem 911 and NORCOM Maps  Completion of the I-5 Interchange Tree Clearing Project  Completion of the Grounds/Landscape Maintenance Guidelines  Completion of the WWTP HVAC upgrades  Design and Construction of Non-Structural Seismic Upgrades to City Library  The past fiscal year for the Garage implemented a cost recovery model that reflected all costs associated with providing vehicle and equipment maintenance. This accounting model proved to be extremely administrative intensive and reduce the number of staff hours available to perform actual maintenance work. Additionally, actual revenues received from Transit were only 66 percent of budgeted revenues, thus the garage under recovered needed revenue from Transit, yet 48 percent of staff resources were dedicated to Transit maintenance. Clearly the accounting model for the garage needed revision to ensure budgeted revenues were actually received.  The Maintenance Management System (MMS) implemented provided an accurate record of support services provided by the Garage during FY 2013-14. The implementation of the MMS for vehicular maintenance and cost tracking has provided valuable management information regarding how Garage resources are being utilized. This detailed accounting information revealed the inadequacy of the current cost recovery model and revealed the need to identify alternate means of maintaining Transit vehicles. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 189  Public Works Administration accomplishments include:  Implemented staffing reductions as a result of the FY 2012-13 budget process. Accomplished all capital constructions identified in the FY 2012-13 budget  Completed technical and fiscal review of the Water Supply System Master Plan and completed a rate study Description of FY 2013-14 proposed focus/goals:  The Facilities Maintenance Section continues to provide minimal level of service due to budgetary limitations. Closely monitor public and employee safety and hygiene to insure basic public facilities requirements are provided.  The Engineering Section has planned the following:  Complete required Water, Sanitary, and Storm Sewer Utility Relocations in conjunction with the I-5 Interchange Project  I-5 Interchange Tree Removal & Fence Installation, Phase 2  Continue to define and implement the Urban Forest Renewal Program  Continue to Train Staff on Safety Issues  Assist the Water Resources Division by Delivering Water, Storm Collection, Sanitary Sewer Collection and Wastewater Facility Capital Improvement Projects  Continue to Streamline the Review of Development Projects  Continued Sidewalk/ADA Construction  Ogle Street Sidewalk and Surface Improvements  Street Restoration Projects  Design and permitting of Wyffels Park Stream Restoration Project  Garage will implement the vehicle and equipment unit cost for preventive and scheduled maintenance to provide a reliable cost recovery methodology. Follow-up with comparing predicted serviced unit cost model with actual expenditures tracked by the MMS. This refinement in accounting for services provided will result in an accurate cost allocation model. Description of major difference(s) between FY 2012-13 and FY 2013-14:  Adapt to the elimination of the Maintenance and Support Services Division and provide administrative oversight to all phases of the street maintenance program.  Streamlined processes for the implementation of the Pavement Management Program  Increased Focus on Job Site Safety ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 190 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Public Works Services Revenues 592,386 360,552 66,000 Fund Balance 25,000 25,000 25,000 1,739 6,199 2,000 Licenses and Permits 5,000 5,000 5,000 10,196 9,678 8,000 Charges for Goods and Services 8,500 8,500 8,500 51,187 53,800 - Franchise Fees - - - 315,196 530,435 1,256,319 Miscellaneous Revenue 1,503,547 1,503,547 1,503,547 660,626 667,000 356,590 Transfers In - - - 1,631,331 1,627,664 1,688,909 Revenues Total 1,542,047 1,542,047 1,542,047 Expenditures 1,041,450 1,074,779 942,737 Personnel Services 912,471 912,471 912,471 224,329 245,379 593,947 Materials & Services 599,576 599,576 599,576 5,000 288,965 5,000 Transfers Out 5,000 5,000 5,000 - - 147,225 Contingencies and Reserve 25,000 25,000 25,000 1,270,779 1,609,123 1,688,909 Expenditures Total 1,542,047 1,542,047 1,542,047 360,552 18,541 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Miscellaneous category contains overhead charges assessed on city departments for actual engineering and construction management costs associated with specific construction projects. At $1,508,547, this represents nearly all of the revenues for this fund. The Transfers Out of $5,000 represents a transfer to the Equipment Replacement Fund for future needs. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 191 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 582 - Public Works Services Fund Revenues Department: 000 - Revenue Fund Balance 592,386 360,552 66,000 3081 Beginning Fund Balance 25,000 25,000 25,000 592,386 360,552 66,000 Total - Fund Balance 25,000 25,000 25,000 Licenses and Permits 1,739 6,199 2,000 3224 R/W Construction Permits 5,000 5,000 5,000 1,739 6,199 2,000 Total - Licenses and Permits 5,000 5,000 5,000 Charges for Goods and Services 115 - - 3415 Sale of Documents - - - 2,700 1,400 3,000 3415.001 Sale of Bid Documents 1,000 1,000 1,000 7,381 8,278 5,000 3451 T&E Planning Develop Fee 7,500 7,500 7,500 10,196 9,678 8,000 Total - Charges for Goods and Services 8,500 8,500 8,500 Franchise Fees 34,989 35,000 - 3231 Franchise Fee, PGE - - - 9,969 12,000 - 3232 Franchise Fee, NW Natural - - - 2,240 3,000 - 3233 Franchise Fee, Qwest - - - 3,990 3,800 - 3235 Franchise Fee, Wave BB - - - 51,187 53,800 - Total - Franchise Fees - - - Miscellaneous Revenue (249) (789) 200 3611 Interest from Investments 350 350 350 31,818 48,532 - 3652 Interfund Stores Issues - - - - - 206,119 3654 Garage WO Revenue - - - 298,064 473,276 450,000 3656 Engineering Project WO Revenue - - - - - - 3694 Gain/Loss on Sale - - - 154 9,416 600,000 3699 Other Miscellaneous Income 600 600 600 329,787 530,435 1,256,319 Total - Miscellaneous Revenue 950 950 950 Transfers In - - - 3971.001 Transfer From General Fund - - - 195,000 195,000 169,830 3971.140 Transfer From Street - - - - 11,000 - 3971.378 Transfer From PW Facility Const - - - 311,000 311,000 76,322 3971.470 Transfer From Water - - - 150,000 150,000 66,438 3971.472 Transfer From Sewer - - - - - 44,000 3971.583 Transfer From Buidling Maint - - - 656,000 667,000 356,590 Total - Transfers In - - - 1,641,296 1,627,664 1,688,909 Department Total - Revenue 39,450 39,450 39,450 Department: 631 - Maintenance - - - 3651 Internal Rent Revenue 533,976 533,976 533,976 - - - Total - Miscellaneous Revenue 533,976 533,976 533,976 - - - Department Total: 631 - Maintenance 533,976 533,976 533,976 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 192 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Department: 651 - Engineering - - - 3656 Engineering Project WO Revenue 520,000 520,000 520,000 - - - 3656.140 Engineering Support from Street 135,387 135,387 135,387 - - - 3656.470 Engineering Support from Water 10,805 10,805 10,805 - - - 3656.472 Engineering Support from Sewer 17,680 17,680 17,680 - - - Total - Miscellaneous Revenue 683,872 683,872 683,872 - - - Department Total: 651 - Engineering 683,872 683,872 683,872 Fund: 582 - Public Works Services Fund Department: 661 - Garage - - - 3654 Garage WO Revenue 147,099 147,099 147,099 - - - Total - Miscellaneous Revenue 147,099 147,099 147,099 - - - Department Total: 661 - Garage 147,099 147,099 147,099 Department: 691 - Public Works Administration - - - 3657.140 PW Overhead from Street 51,855 51,855 51,855 - - - 3657.470 PW Overhead from Water 43,369 43,369 43,369 - - - 3657.472 PW Overhead from Sewer 42,426 42,426 42,426 - - - Total - Miscellaneous Revenue 137,650 137,650 137,650 - - - Department Total: 691 - Public Works Administration 137,650 137,650 137,650 1,641,296 1,627,664 1,688,909 Revenues Total 1,542,047 1,542,047 1,542,047 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 193 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 582 - Public Works Services Fund Expenditures Department: 631 - Maintenance Program: 1911 - Facilities Maintenance Personnel Services - - 139,902 5111 Regular Wages 149,877 149,877 149,877 - - 2,000 5121 Overtime - - - - - 139 5211 OR Workers' Benefit 111 111 111 - - 10,856 5212 Social Security 11,466 11,466 11,466 - - 49,048 5213 Med, Den, Life Ins. 46,616 46,616 46,616 - - 28,139 5214 Retirement 31,424 31,424 31,424 - - 570 5215 Long Term Disability Ins 665 665 665 - - 2,341 5216 Unemployment Insurance 1,949 1,949 1,949 - - 358 5217 Life Insurance 330 330 330 - - 233,353 Total - Personnel Services 242,438 242,438 242,438 Materials & Services - - 200 5315 Computer Supplies 200 200 200 - - 300 5319 Other Office Supplies 300 300 300 - - 16,000 5321 Cleaning Supplies 16,000 16,000 16,000 - - 1,500 5323 Fuel 1,500 1,500 1,500 - - 1,200 5324 Clothing 1,200 1,200 1,200 - - 1,000 5326 Safety/Medicines 1,000 1,000 1,000 - - 1,000 5329 Other Operating Supplies 1,000 1,000 1,000 - - 500 5338 Tools 500 500 500 - - 700 5339 Other Maintenance Supplie 700 700 700 - - 500 5352 Protective Clothing 500 500 500 - - 1,000 5391 Inventory Stock 1,000 1,000 1,000 - - 100 5392 Security Supplies 100 100 100 - - - 5409.582 Garage Services 2,185 2,185 2,185 - - 250 5416 Medical 250 250 250 - - 85,000 5419 Other Professional Serv 85,000 85,000 85,000 - - 2,000 5421 Telephone/Data 2,000 2,000 2,000 - - 1,000 5427 Training 1,000 1,000 1,000 - - 1,500 5445 Work Equipment 3,000 3,000 3,000 - - 22,000 5451 Natural Gas 18,500 18,500 18,500 - - 127,000 5453 Electricity 127,000 127,000 127,000 - - 5,000 5454 Solid Waste Disposal 7,000 7,000 7,000 - - 9,902 5464 Workers' Comp 7,732 7,732 7,732 - - 7,636 5465 General Liability 5,963 5,963 5,963 - - 1,500 5471 Equipment Repair & Maint 2,000 2,000 2,000 - - 2,500 5475 Vehicle Repair & Maint 1,000 1,000 1,000 - - 1,500 5494 Janitorial 1,500 1,500 1,500 - - 250 5498 Permits/Fees 250 250 250 - - 500 5499 Other Services 3,158 3,158 3,158 - - 291,538 Total - Materials & Services 291,538 291,538 291,538 - - 524,891 Program Total: 1911 - Facilities Maintenance 533,976 533,976 533,976 - - 524,891 Department Total: 631 - Maintenance 533,976 533,976 533,976 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 194 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 582 - Public Works Services Fund Department: 651 - Engineering Program: 9511 - Design Engineering Personnel Services 401,578 395,194 355,837 5111 Regular Wages 368,202 368,202 368,202 - 24,640 - 5112 Part-Time Wages - - - 6,538 5,387 - 5121 Overtime - - - 165 [PHONE REDACTED] OR Workers' Benefit 154 154 154 30,993 32,032 27,222 5212 Social Security 28,168 28,168 28,168 72,977 84,273 76,881 5213 Med, Den, Life Ins. 73,619 73,619 73,619 54,880 75,915 89,155 5214 Retirement 90,940 90,940 90,940 1,495 1,512 1,430 5215 Long Term Disability Ins 1,513 1,513 1,513 1,203 3,742 5,871 5216 Unemployment Insurance 4,787 4,787 4,787 896 [PHONE REDACTED] Life Insurance 792 792 792 570,725 623,757 557,447 Total - Personnel Services 568,175 568,175 568,175 Materials & Services 700 100 1,750 5314 Books 1,750 1,750 1,750 377 - 2,900 5315 Computer Supplies 2,900 2,900 2,900 1,511 3,074 3,200 5319 Other Office Supplies 3,200 3,200 3,200 1,507 1,646 1,700 5323 Fuel 1,700 1,700 1,700 - 236 1,000 5324 Clothing 1,000 1,000 1,000 - 248 2,500 5326 Safety/Medicines 2,500 2,500 2,500 4,438 3,599 4,500 5329 Other Operating Supplies 4,500 4,500 4,500 996 285 1,200 5399 Other Supplies 1,200 1,200 1,200 - - - 5409.582 Garage Services 4,386 4,386 4,386 16,487 15,620 23,000 5411 Engineering & Architect 23,000 23,000 23,000 9,980 10,055 15,000 5419 Other Professional Serv 12,500 12,500 12,500 2,216 2,861 4,000 5421 Telephone/Data 4,000 4,000 4,000 774 446 1,400 5422 Postage 1,400 1,400 1,400 - - 1,000 5424 Advertising 1,000 1,000 1,000 2,002 5,056 10,000 5427 Training 10,000 10,000 10,000 27,865 33,128 29,815 5428 IS Support 31,350 31,350 31,350 - - 100 5433 Mileage 100 100 100 - - 100 5445 Work Equipment 100 100 100 3,300 3,900 4,000 5446 Software Licenses 4,000 4,000 4,000 1,658 - - 5461 Auto Insurance - - - 1,750 - - 5464 Workers' Comp - - - 4,636 - - 5465 General Liability - - - - [PHONE REDACTED] Equipment Repair & Maint 500 500 500 721 528 2,000 5475 Vehicle Repair & Maint 500 500 500 424 1,257 3,000 5492 Registrations/Tuitions 3,000 3,000 3,000 296 108 2,000 5493 Printing/Binding 2,000 2,000 2,000 305 - 700 5496 Filing/Recording 700 700 700 - 7 500 5498 Permits/Fees 500 500 500 19 1,050 1,633 5499 Other Services 1,247 1,247 1,247 81,960 83,318 117,498 Total - Materials & Services 119,033 119,033 119,033 Transfers Out 5,000 5,000 5,000 5811.591 Transfer to Equipment Replace 5,000 5,000 5,000 5,000 5,000 5,000 Total - Transfers Out 5,000 5,000 5,000 657,686 712,075 679,945 Program Total: 9511 - Design Engineering 692,208 692,208 692,208 657,686 712,075 679,945 Department Total: 651 - Engineering 692,208 692,208 692,208 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 195 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 582 - Public Works Services Fund Department: 661 - Garage Program: 1941 - Garage Personnel Services 57,893 51,202 89,976 5111 Regular Wages 64,333 64,333 64,333 4,694 3,106 5,000 5121 Overtime - - - 37 30 87 5211 OR Workers' Benefit 34 34 34 4,533 3,904 7,036 5212 Social Security 4,924 4,924 4,924 18,956 17,721 30,762 5213 Med, Den, Life Ins. 17,922 17,922 17,922 7,708 8,394 16,956 5214 Retirement 13,409 13,409 13,409 217 [PHONE REDACTED] Long Term Disability Ins 261 261 261 183 471 1,518 5216 Unemployment Insurance 838 838 838 129 [PHONE REDACTED] Life Insurance 137 137 137 94,348 85,113 151,937 Total - Personnel Services 101,858 101,858 101,858 Materials & Services - [PHONE REDACTED] Computer Supplies 260 260 260 236 [PHONE REDACTED] Other Office Supplies 500 500 500 - - 200 5321 Cleaning Supplies 200 200 200 - 11,453 12,000 5322 Lubricants 12,000 12,000 12,000 900 1,068 2,100 5323 Fuel 2,000 2,000 2,000 807 778 1,500 5324 Clothing 1,000 1,000 1,000 995 2,492 4,000 5326 Safety/Medicines 400 400 400 2,244 2,167 3,000 5329 Other Operating Supplies 2,500 2,500 2,500 2,500 3,591 4,000 5338 Tools 2,933 2,933 2,933 - - 150 5339 Other Maintenance Supplie 150 150 150 - - 500 5352 Protective Clothing 500 500 500 6,668 6,045 6,600 5391 Inventory Stock 6,600 6,600 6,600 - - 250 5392 Security Supplies 250 250 250 452 994 1,000 5399 Other Supplies 1,000 1,000 1,000 - - - 5416 Medical 100 100 100 2,456 326 1,100 5419 Other Professional Serv 3,900 3,900 3,900 490 1,117 1,000 5421 Telephone/Data 800 800 800 1,444 1,476 2,000 5427 Training 1,200 1,200 1,200 - - 100 5432 Meals 100 100 100 - - 100 5433 Mileage 100 100 100 - - 250 5443 Office Equipment 250 250 250 2,210 4,579 5,500 5446 Software Licenses 5,500 5,500 5,500 268 - 100 5454 Solid Waste Disposal 100 100 100 - 1,472 1,472 5464 Workers' Comp 1,149 1,149 1,149 - 1,810 1,810 5465 General Liability 1,413 1,413 1,413 939 1,841 1,800 5471 Equipment Repair & Maint 1,800 1,800 1,800 431 [PHONE REDACTED] Buildings Repairs & Maint 750 750 750 497 [PHONE REDACTED] Vehicle Repair & Maint 1,500 1,500 1,500 236 [PHONE REDACTED] Laundry 500 500 500 - - 500 5479 Other Repair & Maintenanc 500 500 500 87 [PHONE REDACTED] Registrations/Tuitions 400 400 400 - - - 5499 Other Services 1,000 1,000 1,000 23,861 43,216 54,182 Total - Materials & Services 51,355 51,355 51,355 Capital Outlay 3,890 - - 5649 Other Equipment - - - 3,890 - - Total - Capital Outlay - - - 122,098 128,329 206,119 Program Total: 1941 - Garage 153,213 153,213 153,213 122,098 128,329 206,119 Department Total: 661 - Garage 153,213 153,213 153,213 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 196 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 582 - Public Works Services Fund Department: 691 - Public Works Administration Program: 6999 - Public Works Admin Personnel Services 230,398 251,878 - 5111 Regular Wages - - - 3,569 4,889 - 5121 Overtime - - - 88 88 - 5211 OR Workers' Benefit - - - 17,715 19,237 - 5212 Social Security - - - 30,242 44,481 - 5213 Med, Den, Life Ins. - - - 36,266 52,375 - 5214 Retirement - - - 876 929 - 5215 Long Term Disability Ins - - - 688 2,287 - 5216 Unemployment Insurance - - - 502 542 - 5217 Life Insurance - - - 320,344 376,706 - Total - Personnel Services - - - Materials & Services 500 [PHONE REDACTED] Books 500 500 500 190 - 400 5315 Computer Supplies 400 400 400 606 2,439 3,000 5319 Other Office Supplies 3,000 3,000 3,000 237 69 400 5323 Fuel 400 400 400 - - 1,500 5326 Safety/Medicines 1,500 1,500 1,500 - 909 1,500 5329 Other Operating Supplies 1,500 1,500 1,500 253 16 500 5399 Other Supplies 500 500 500 - - - 5409.582 Garage Services 1,100 1,100 1,100 3,940 2,912 5,000 5413 Management - - - 576 103 1,000 5417 Human Resources 1,000 1,000 1,000 1,516 3,588 1,600 5419 Other Professional Serv 7,600 7,600 7,600 1,688 1,861 2,000 5421 Telephone/Data 2,000 2,000 2,000 309 [PHONE REDACTED] Postage 300 300 300 - - 300 5424 Advertising 300 300 300 383 - 1,500 5425 Publication of Legal Note 500 500 500 2,688 2,129 4,500 5427 Training 5,500 5,500 5,500 16,577 19,257 17,331 5428 IS Support 22,050 22,050 22,050 50 70 50 5433 Mileage 200 200 200 1,200 1,081 1,200 5446 Software Licenses 1,200 1,200 1,200 52,153 36,167 34,479 5448 Internal Rent 48,309 48,309 48,309 344 - - 5461 Auto Insurance - - - 890 - - 5463 Bldg/Personal Prop - - - 9,474 22,639 22,639 5464 Workers' Comp 17,678 17,678 17,678 1,250 19,930 19,930 5465 General Liability 15,563 15,563 15,563 - - 500 5471 Equipment Repair & Maint 500 500 500 239 - 750 5475 Vehicle Repair & Maint 400 400 400 495 [PHONE REDACTED] Dues & Subscriptions 850 850 850 1,166 1,256 1,500 5492 Registrations/Tuitions 2,500 2,500 2,500 396 45 400 5493 Printing/Binding 400 400 400 - 31 400 5496 Filing/Recording 400 400 400 2,494 - 200 5498 Permits/Fees 200 200 200 87 62 4,200 5499 Other Services 1,300 1,300 1,300 - 3,004 2,300 5500 Banking Fees & Charges - - - 99,701 118,843 130,729 Total - Materials & Services 137,650 137,650 137,650 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 197 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 582 - Public Works Services Fund 420,045 495,549 130,729 Program Total: 6999 - Public Works Admin 137,650 137,650 137,650 420,045 495,549 130,729 Department Total: 691 - Public Works Administration 137,650 137,650 137,650 Contingencies and Reserve Balances - - 122,225 5921 Contingency 25,000 25,000 25,000 - - 25,000 5981.101 Reserve for PERS - - - - - 147,225 Total - Contingencies & Reserve 25,000 25,000 25,000 1,199,829 1,335,953 1,688,909 Expenditures Total 1,542,047 1,542,047 1,542,047 441,466 291,710 - Fund Net: 582 - Public Works Services Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 198 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 199 Equipment Replacement Fund – 591 Fund/Fund Number: Equip Replacement Fund - 591 Department/Department Number: Various Department Director: Dan Brown Description of purpose/functions of department: This fund is used for replacing vehicles and other equipment when useful life is done. Each Public Works Division transfers an amount about equal to 1/10th of the value of their fixed asset inventory every year. Some equipment is very expensive to replace. Description of department, including number of personnel: No personnel costs are charged to this fund. Description of FY 2012-13 accomplishments:  Sewerline Maintenance – new Vac-Con was ordered in early 2013 to replace existing equipment which has been maintained several years beyond service life and maintenance costs were getting too high to continue. Description of FY 2013-14 proposed focus/goals:  Each Public Works division will continue to transfer money, as available, to this fund to cover costs of replacing vehicles and equipment.  There are no major purchases of equipment planned in FY 2013-2014 Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Equipment Replacement Fd Revenues 418,174 460,887 552,087 Fund Balance 728,463 728,463 728,463 1,190 1,765 1,000 Miscellaneous Revenue 4,000 4,000 4,000 110,000 210,000 210,000 Transfers In 115,259 115,259 115,259 529,364 672,652 763,087 Revenues Total 847,722 847,722 847,722 Expenditures 68,477 102,017 763,087 Capital Outlay 829,428 829,428 829,428 - - - Transfers Out 18,294 18,294 18,294 68,477 102,017 763,087 Expenditures Total 847,722 847,722 847,722 460,887 570,635 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 200 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 591 - Equipment Replacement Fd Revenues Department: 000 - Revenue Fund Balance 418,174 460,887 552,087 3081 Beginning Fund Balance 728,463 728,463 728,463 418,174 460,887 552,087 Total - Fund Balance 728,463 728,463 728,463 1,190 1,765 1,000 3611 Interest from Investments 4,000 4,000 4,000 1,190 1,765 1,000 Total - Miscellaneous Revenue 4,000 4,000 4,000 Transfers In - 30,000 30,000 3971.140 Transfer From Street 30,000 30,000 30,000 35,000 25,000 25,000 3971.470 Transfer From Water 10,000 10,000 10,000 70,000 150,000 150,000 3971.472 Transfer From Sewer 70,259 70,259 70,259 5,000 5,000 5,000 3971.582 Transfer From Public Works Services Fund 5,000 5,000 5,000 110,000 210,000 210,000 Total - Transfers In 115,259 115,259 115,259 529,364 672,652 763,087 Revenues Total 847,722 847,722 847,722 Revenue Sources and Other Discussion The Transfers In category contains transfers from other Public Works divisions to cover the cost associated with replacing vehicles and equipment. This is the fund’s sole source of revenue besides a small amount from interest earned. These transfers will continue only if funds are available. Capital Outlay: There is no plan to replace any equipment unless an emergency arises. Because of the nature of this fund, all resources are captured in capital outlay line items so they can be readily expended if the need arises. Transfers Out of $18,294 represents a transfer to the Transit Fund as a portion of the grant matching funds for the purchase of a new bus. For a summary of all Transfers In and Transfers Out for FY 2013-14 see Budgeted Transfers on page 251. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 201 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 591 - Equipment Replacement Fd Expenditures Department: 611 - Water Program: 9211 - Equipment Purchases Capital Outlay - 2,299 275,768 5649 Other Equipment 215,609 215,609 215,609 - 2,299 275,768 Total - Capital Outlay 215,609 215,609 215,609 - 2,299 275,768 Program Total: 9211 - Equipment Purchases 215,609 215,609 215,609 - 2,299 275,768 Department Total: 611 - Water 215,609 215,609 215,609 Department: 621 - Sewer Program: 9211 - Equipment Purchases Capital Outlay 68,477 - 376,289 5649 Other Equipment 480,169 480,169 480,169 68,477 - 376,289 Total - Capital Outlay 480,169 480,169 480,169 68,477 - 376,289 Program Total: 9211 - Equipment Purchases 480,169 480,169 480,169 68,477 - 376,289 Department Total: 621 - Sewer 480,169 480,169 480,169 Department: 631 - Maintenance Program: 9211 - Equipment Purchases Capital Outlay - 99,718 46,036 5649 Other Equipment 81,647 81,647 81,647 - 99,718 46,036 Total - Capital Outlay 81,647 81,647 81,647 - 99,718 46,036 Program Total: 9211 - Equipment Purchases 81,647 81,647 81,647 - 99,718 46,036 Department Total: 631 - Maintenance 81,647 81,647 81,647 Department: 671 - Transit Program: 9211 - Equipment Purchases Capital Outlay - - 18,294 5649 Other Equipment - - - - - 18,294 Total - Capital Outlay - - - - - 18,294 Program Total: 9211 - Equipment Purchases - - - Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.110 Transfer to Transit 18,294 18,294 18,294 - - - Total - Transfers Out 18,294 18,294 18,294 - - - Program Total: 9711 - Operating Transfer Out 18,294 18,294 18,294 - - 18,294 Department Total: 671 - Transit 18,294 18,294 18,294 Department: 681 - Parks Maintenance Program: 9211 - Equipment Purchases Capital Outlay - - 21,568 5649 Other Equipment 21,721 21,721 21,721 - - 21,568 Total - Capital Outlay 21,721 21,721 21,721 - - 21,568 Program Total: 9211 - Equipment Purchases 21,721 21,721 21,721 - - 21,568 Department Total: 681 - Parks Maintenance 21,721 21,721 21,721 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 202 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 591 - Equipment Replacement Fd Department: 691 - Public Works Administration Program: 9211 - Equipment Purchases Capital Outlay - - 25,132 5649 Other Equipment 30,282 30,282 30,282 - - 25,132 Total - Capital Outlay 30,282 30,282 30,282 - - 25,132 Program Total: 9211 - Equipment Purchases 30,282 30,282 30,282 - - 25,132 Department Total: 691 - Public Works Administration 30,282 30,282 30,282 68,477 102,017 763,087 Expenditures Total 847,722 847,722 847,722 460,887 570,635 - Fund Net: 591 - Equipment Replacement Fd - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 203 Trust Funds ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 204 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 205 Library Endowment Fund – 690 Fund/Fund Number: Library Endowment - 690 Department/Department Number: Library - 311 Department Director: Jim Row Description of purpose/functions of department: This program facilitates private donations of monies to the library for general purposes. Interest from this fund is spent for small capital expenditures and the principal is reserved primarily for major capital expenses. The Endowment program was used in the past for projects including roof repair, retrofitting of the heating/cooling (HVAC) system, and a space needs study. Growth in this fund comes primarily from interest earnings and small donation, although the fund provides a mechanism for major bequest(s) or donation(s) in support of the Library. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Library Endowment Fund Revenues 25,827 25,903 25,900 Fund Balance 26,100 26,100 26,100 76 98 100 Miscellaneous Revenue 165 165 165 25,903 26,001 26,000 Revenues Total 26,265 26,265 26,265 Expenditures - - 26,000 Contingencies and Reserve 26,265 26,265 26,265 - - 26,000 Expenditures Total 26,265 26,265 26,265 25,903 26,001 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 206 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 690 - Library Endowment Fund Revenues Department: 000 - Revenue Fund Balance 25,827 25,903 25,900 3081 Beginning Fund Balance 26,100 26,100 26,100 25,827 25,903 25,900 Total - Fund Balance 26,100 26,100 26,100 76 98 100 3611 Interest from Investments 165 165 165 76 98 100 Total - Miscellaneous Revenue 165 165 165 25,903 26,001 26,000 Revenues Total 26,265 26,265 26,265 Expenditures Department: 311 - Library Contingencies and Reserve Balances - - 26,000 5921 Contingency 26,265 26,265 26,265 - - 26,000 Total - Contingencies & Reserve 26,265 26,265 26,265 - - 26,000 Expenditures Total 26,265 26,265 26,265 25,903 26,001 - Fund Net: 690 - Library Endowment Fund - - - Revenue Sources and Other Discussion The Miscellaneous category contains the only revenue category this fund generates. It includes a budgeted amount from the interest earned on the balance held in the fund. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 207 Museum Endowment Fund – 691 Fund/Fund Number: Museum Endowment - 691 Department/Department Number: Community Services - 421 Department Director: Jim Row Description of purpose/functions of department: The Museum Endowment maintains and segregates monies held in savings by the World’s Berry Center Museum Board prior to assumption of the Museum function by the City. The endowment preserves those savings and facilitates private donation of monies to the Museum for general purposes. This program was established in FY 2001-02. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Museum Endowment Fund Revenues 2,753 2,762 2,765 Fund Balance 2,785 2,785 2,785 9 10 10 Miscellaneous Revenue 20 20 20 2,762 2,772 2,775 Revenues Total 2,805 2,805 2,805 Expenditures - - 2,775 Contingencies and Reserve 2,805 2,805 2,805 - - 2,775 Expenditures Total 2,805 2,805 2,805 2,762 2,772 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 208 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 691 - Museum Endowment Fund Revenues Department: 000 - Revenue Fund Balance 2,753 2,762 2,765 3081 Beginning Fund Balance 2,785 2,785 2,785 2,753 2,762 2,765 Total - Fund Balance 2,785 2,785 2,785 9 10 10 3611 Interest from Investments 20 20 20 9 10 10 Total - Miscellaneous Revenue 20 20 20 2,762 2,772 2,775 Revenues Total 2,805 2,805 2,805 Expenditures Department: 499 - Community Services Admin Program: 9711 - Operating Transfer Out Contingencies and Reserve Balances - - 2,775 5921 Contingency 2,805 2,805 2,805 - - 2,775 Total - Contingencies & Reserve 2,805 2,805 2,805 - - 2,775 Expenditures Total 2,805 2,805 2,805 2,762 2,772 - Fund Net: 691 - Museum Endowment Fund - - - Revenue Sources and Other Discussion The Miscellaneous category contains the only revenue category this fund generates. It includes a budgeted amount from the interest earned on the balance held in the fund. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 209 Lavelle Black Trust Fund – 695 Fund/Fund Number: Lavelle Black Trust - 695 Department/Department Number: Police - 211 Department Director: Scott Russell Description of purpose/functions of department: This program facilitates the private donation of monies from Leonard Black to the Police Department for use in sustaining the K-9 Program in the name of Lavelle Black. A portion of the monies will be appropriated to materials and services, while the majority and remainder will be held in contingency. The use of proceeds will be limited to ongoing costs associated with the replacement, care, training, and equipping of K-9 units. Growth in the fund will primarily come from interest earned on the balance. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Lavelle Black Trust Fund Revenues - - 45,000 Fund Balance 40,000 40,000 40,000 - 50,347 200 Miscellaneous Revenue 325 325 325 - 15,000 - Transfers In - - - - 65,347 45,200 Revenues Total 40,325 40,325 40,325 Expenditures - 15,694 10,000 Materials & Services 10,000 10,000 10,000 - - 35,200 Contingencies and Reserve 30,325 30,325 30,325 - 15,694 45,200 Expenditures Total 40,325 40,325 40,325 - 49,653 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Miscellaneous category contains the only revenue category this fund generates. It includes a budgeted amount from the interest earned on the balance held in the fund. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 210 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 695 - Lavelle Black Trust Fund Revenues Department: 000 - Revenue Fund Balance - - 45,000 3081 Beginning Fund Balance 40,000 40,000 40,000 - - 45,000 Total - Fund Balance 40,000 40,000 40,000 - [PHONE REDACTED] Interest from Investments 325 325 325 - 50,204 - 3673 Donations-Police - - - - 50,347 200 Total - Miscellaneous Revenue 325 325 325 Transfers In - 15,000 - 3971.001 Transfer From General Fund - - - - 15,000 - Total - Transfers In - - - - 65,347 45,200 Department Total - Revenue 40,325 40,325 40,325 - 65,347 45,200 Revenues Total 40,325 40,325 40,325 Expenditures Department: 211 - Police Program: 2111 - Patrol Materials & Services - 15,694 10,000 5419 Other Professional Serv 10,000 10,000 10,000 - 15,694 10,000 Total - Materials & Services 10,000 10,000 10,000 - 15,694 10,000 Program Total: 2111 - Patrol 10,000 10,000 10,000 - 15,694 10,000 Department Total: 211 - Police 10,000 10,000 10,000 Contingencies and Reserve Balances - - 35,200 5921 Contingency 30,325 30,325 30,325 - - 35,200 Total - Contingencies & Reserve 30,325 30,325 30,325 - 15,694 45,200 Expenditures Total 40,325 40,325 40,325 - 49,653 - Fund Net: 695 - Lavelle Black Trust Fund - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 211 Closed Funds ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 212 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 213 General Operating Reserve – 092– Closed Fund/Fund Number: General Operating Res - 092 Department/Department Number: Administration - 121 Department Director: Christina Shearer Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan in FY 2011-12. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 092 - General Operating Reserve Fund Revenues Department: 000 - Revenue Fund Balance 73,744 73,959 - 3081 Beginning Fund Balance - - - 73,744 73,959 - Total - Fund Balance - - - Miscellaneous 215 184 - 3611 Interest from Investments - - - 215 184 - Total - Miscellaneous - - - 73,959 74,143 - Revenues Total - - - Expenditures Department: 121 - Administration Program: 9711 - Operating Transfer Out Transfers Out - 74,143 - 5811.35Transfer to General Cap Const Fund - - - - 74,143 - Total - Transfers Out - - - - 74,143 - Program Total: 9711 - Operating Transfer Out - - - - 74,143 - Department Total: 121 - Administration - - - - 74,143 - Expenditures Total - - - 73,959 - - Fund Net Total: 092 - General Operating Reserve F - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 214 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 215 Weed & Seed Fund – 134 – Closed Fund/Fund Number: Weed & Seed - 134 Department/Department Number: Community Svc. Admin. - 491 Department Director: Jim Row Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan in FY 2011-12. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 134 - Weed & Seed Revenues Department: 000 - Revenue Fund Balance (68,542) (21,994) - 3081 Beginning Fund Balance - - - (68,542) (21,994) - Total - Fund Balance - - - Intergovermental 160,113 105,914 - 3332 Federal Grants - - - 160,113 105,914 - Total - Intergovermental - - - Miscellaneous (135) (30) - 3611 Interest from Investments - - - (135) (30) - Total - Miscellaneous - - - 91,436 83,890 - Department Total: 000 - Revenue - - - 91,436 83,890 - Revenues Total - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 216 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 134 - Weed & Seed Expenditures Department: 491 - Parks Administration Program: 2711 - Weed & Seed Labor and Benefits 68,009 23,450 - 5111 Regular Wages - - - 2,412 36 - 5112 Part-Time Wages - - - - - - 5121 Overtime - - - 29 3 - 5211 Workers' Comp - - - 3,510 250 - 5212 Social Security - - - 4,775 544 - 5213 Med, Den, Life Ins. - - - 5,594 57 - 5214 Retirement - - - 154 - - 5215 Long Term Disability Ins - - - 134 27 - 5216 Unemployment Insurance - - - 94 - - 5217 Life Insurance - - - 84,710 24,367 - Total - Labor and Benefits - - - Materials and Services 100 - - 5313 Paper - - - 405 4,064 - 5319 Other Office Supplies - - - 21,827 19,864 - 5419 Other Professional Serv - - - 216 (12) - 5421 Telephone/Data - - - 114 - - 5422 Postage - - - 5,186 2,161 - 5428 IS Support - - - - - - 5431 Lodging - - - 194 350 - 5432 Meals - - - 148 573 - 5433 Mileage - - - 311 - - 5434 Airfare - - - - 1,429 - 5464 Workers' Comp - - - - 17,229 - 5649 Other Equipment - - - 28,502 45,658 - Total - Materials and Services - - - Transfers Out - 13,865 - 5811 Transfer to General Fund - - - - 13,865 - Total - Transfers Out - - - 113,212 83,890 - Program Total: 2711 - Weed & Seed - - - 113,212 83,890 - Department Total: 491 - Parks Administration - - - 113,212 83,890 - Expenditures Total - - - (21,776) - - Fund Net Total: 134 - Weed & Seed - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 217 State Revenue Sharing Fund – 135 – Closed Fund/Fund Number: State Revenue Sharing - 135 Department/Department Number: PW Administration - 691 Department Director: Dan Brown Description of purpose/functions of department: This fund was consolidated during FY 2011-12 and closed as part of the Funds Consolidation Plan. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 135 - State Revenue Sharing Fd Revenues Department: 000 - Revenue Fund Balance 178,387 160,650 - 3081 Beginning Fund Balance - - - 178,387 160,650 - Total - Fund Balance - - - Intergovermental 222,871 - - 3364 State Revenue Sharing - - - 222,871 - - Total - Intergovermental - - - Miscellaneous 474 702 - 3611 Interest from Investments - - - 474 702 - Total - Miscellaneous - - - 401,732 161,352 - Revenues Total - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 218 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 135 - State Revenue Sharing Fd Expenditures Department: 691 - P W Administration Program: 9111 - Debt Service Debt Service 47,043 - - 5711 Bond Principle - - - 47,043 - - Total - Debt Service - - - 47,043 - - Program Total: 9111 - Debt Service - - - Program: 9511 - Design Engineering Materials and Services 1,802 - - 5411 Engineering & Architect - - - 1,802 - - Total - Materials and Services - - - 1,802 - - Program Total: 9511 - Design Engineering - - - Program: 9512 - Construction Eng Materials and Services 46 - - 5411 Engineering & Architect - - - 46 - - Total - Materials and Services - - - 46 - - Program Total: 9512 - Construction Eng - - - Program: 9531 - Construction Materials and Services 2,138 - - 5419 Other Professional Serv - - - 231,249 - - 5456 Street Lighting - - - 233,387 - - Total - Materials and Services - - - Capital Outlay 12,996 - - 5631 Streets/Alleys/Sidewalks - - - 12,996 - - Total - Capital Outlay - - - 246,383 - - Program Total: 9531 - Construction - - - Program: 9711 - Operating Transfer Out Transfers Out - 54,191 - 5811 Transfer to General Fund - - - 35,884 5811.140 Transfer to Street - 71,277 - 5811.2 Transfer to City Gas Tax - - - - 161,352 - Total - Transfers Out - - - - 161,352 - Program Total: 9711 - Operating Transfer Out - - - 295,274 161,352 - Department Total: 691 - P W Administration - - - 295,274 161,352 - Expenditures Total - - - 106,458 - - Fund Net Total: 135 - State Revenue Sharing Fd - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 219 City Gas Tax Fund – 169 – Closed Fund/Fund Number: City Gas Tax - 169 Department/Department Number: Maintenance – 631 Department Director: Dan Brown Description of purpose/functions of department: This fund was closed and the balance moved into the Street Fund during FY 2012-13. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 169 - City Gas Tax Fund Revenues Department: 000 - Revenue Fund Balance 128,611 480,218 278,000 3081 Beginning Fund Balance - - - 128,611 480,218 278,000 Total - Fund Balance - - - Taxes 121,196 182,109 - 3171 City Gas Tax - - - 121,196 182,109 - Total - Taxes - - - Miscellaneous 525 1,401 - 3611 Interest from Investments - - - 525 1,401 - Total - Miscellaneous - - - Transfers in - 71,277 - 3971.13Transfer From State Revenue Sharing - - - - 71,277 - Total - Transfers in - - - 250,332 735,005 278,000 Revenues Total - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 220 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 169 - City Gas Tax Fund Expenditures Department: 631 - Maintenance Program: 4211 - Street Maintenance Materials and Services - 384 - 5500 Banking Fees & Charges - - - - 384 - Total - Materials and Services - - - - - 384 - Program Total: 4211 - Street Maintenance - - - Program: 9511 - Design Engineering Materials and Services - 16,612 - 5411 Engineering & Architect - - - - 16,612 - Total - Materials and Services - - - - 16,612 - Program Total: 9511 - Design Engineering - - - Program: 9531 - Construction Materials and Services - 16,215 - 5419 Other Professional Serv - - - - 16,215 - Total - Materials and Services - - - Capital Outlay 1,505 - - 5631 Streets/Alleys/Sidewalks - - - 1,505 - - Total - Capital Outlay - - - 1,505 16,215 - Program Total: 9531 - Construction - - - Program: 9711 - Operating Transfer Out Transfers Out - - 278,000 5811.36Transfer to Storm CIP - - - - - 278,000 Total - Transfers Out - - - - - 278,000 Program Total: 9711 - Operating Transfer Out - - - 1,505 33,211 278,000 Department Total: 631 - Maintenance - - - 1,505 33,211 278,000 Expenditures Total - - - 248,827 701,794 - Fund Net Total: 169 - City Gas Tax Fund - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 221 Bancroft Bond Redemption Fund – 252 – Closed Fund/Fund Number: Bancroft Bond - 252 Department/Department Number: Finance - 151 Department Director: Christina Shearer Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 252 - Bancroft Bond Redem Fund Revenues Department: 000 - Revenue Fund Balance 6,586 6,608 - 3081 Beginning Fund Balance - - - 6,586 6,608 - Total - Fund Balance - - - Miscellaneous 22 20 - 3611 Interest from Investments - - - 22 20 - Total - Miscellaneous - - - 6,608 6,628 - Department Total: 000 - Revenue - - - 6,608 6,628 - Revenues Total - - - Expenditures Department: 151 - Finance Program: 9111 - Debt Service Transfers Out - 6,628 - 5811.13Transfer to Housing Rehab - - - - 6,628 - Total - Transfers Out - - - - 6,628 - Program Total: 9111 - Debt Service - - - - 6,628 - Department Total: 151 - Finance - - - - 6,628 - Expenditures Total - - - 6,608 - - Fund Net Total: 252 - Bancroft Bond Redem Fun - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 222 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 223 Economic Development Fund – 336 – Closed Fund/Fund Number: Econ Development - 336 Department/Department Number: PW Administration – 691 Department Director: Dan Brown Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 336 - Economic Development Fund Revenues Department: 000 - Revenue Fund Balance 106,977 71,710 - 3081 Beginning Fund Balance - - - 106,977 71,710 - Total - Fund Balance - - - Miscellaneous 253 177 - 3611 Interest from Investments - - - 253 177 - Total - Miscellaneous - - - 107,230 71,887 - Department Total: 000 - Revenue - - - 107,230 71,887 - Revenues Total - - - Expenditures Department: 691 - P W Administration Program: 9111 - Debt Service 70 - Debt Service 35,520 - - 5711 Bond Principle - - - 35,520 - - Total - Debt Service - - - Transfers Out - 71,887 - 5811.37Transfer to TIF - - - - 71,887 - Total - Transfers Out - - - 35,520 71,887 - Program Total: 9111 - Debt Service - - - 35,520 71,887 - Department Total: 691 - P W Administration - - - 35,520 71,887 - Expenditures Total - - - 71,710 - - Fund Net Total: 336 - Economic Development Fu - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 224 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 225 Police Construction Fund – 357 – Closed Fund/Fund Number: Police Construction – 357 Department/Department Number: Administration - 121 Department Director: Scott Derickson Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan in FY 2011-12. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 357 - Police Construction Revenues Department: 000 - Revenue Fund Balance 442,484 343,184 2,500 3081 Beginning Fund Balance - - - 442,484 343,184 2,500 Total - Fund Balance - - - Miscellaneous 1,196 577 - 3611 Interest from Investments - - - 1,196 577 - Total - Miscellaneous - - - 443,680 343,761 2,500 Revenues Total - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 226 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 357 - Police Construction Expenditures Department: 121 - Administration Program: 9511 - Design Engineering Materials and Services - 49 - 5500 Banking Fees & Charges - - - - 49 - Total - Materials and Services - - - - 49 - Program Total: 9511 - Design Engineering - - - Program: 9531 - Construction Capital Outlay 98,016 1,745 - 5621 Administrative - - - 2,479 339,325 - 5644 Communications - - - 100,495 341,070 - Total - Capital Outlay - - - 100,495 341,070 - Program Total: 9531 - Construction - - - Program: 9711 - Operating Transfer Out Transfers Out - 2,642 2,500 5811.00Transfer to General Fund - - - - 2,642 2,500 Total - Transfers Out - - - - 2,642 2,500 Program Total: 9711 - Operating Transfer Out - - - 100,495 343,761 2,500 Department Total: 121 - Administration - - - 100,495 343,761 2,500 Expenditures Total - - - 343,185 - - Fund Net Total: 357 - Police Construction - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 227 PW Facility Construction Fund –378 – Closed Fund/Fund Number: PW Facility Const. - 378 Department/Department Number: PW Administration - 691 Department Director: Dan Brown Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 378 - PW Facility Const Fund Revenues Department: 000 - Revenue Fund Balance 16,324 12,331 - 3081 Beginning Fund Balance - - - 16,324 12,331 - Total - Fund Balance - - - Miscellaneous 39 32 - 3611 Interest from Investments - - - 39 32 - Total - Miscellaneous - - - 16,363 12,363 - Department Total: 000 - Revenue - - - 16,363 12,363 - Revenues Total - - - Expenditures Department: 691 - P W Administration Program: 9521 - Right of Way Capital Outlay 4,032 - - 5611 Land - - - 4,032 - - Total - Capital Outlay - - - 4,032 - - Program Total: 9521 - Right of Way - - - Program: 9711 - Operating Transfer Out Transfers Out - 1,363 - 5811.4 Transfer to General Cap Const Fund - - - - 11,000 - 5811.58Transfer to Public Works Svcs - - - - 12,363 - Total - Transfers Out - - - - 12,363 - Program Total: 9711 - Operating Transfer Out - - - 4,032 12,363 - Department Total: 691 - P W Administration - - - 4,032 12,363 - Expenditures Total - - - 12,331 - - Fund Net Total: 378 - PW Facility Const Fund - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 228 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 229 Sewer Capital Improvement Fund – 461 – Closed Fund/Fund Number: Sewer Capital Imp. - 461 Department/Department Number: Sewer - 621 Department Director: Dan Brown Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 461 - Sewer Capital Imp Fund Revenues Department: 000 - Revenue Fund Balance 66,729 37,775 - 3081 Beginning Fund Balance - - - 66,729 37,775 - Total - Fund Balance - - - Miscellaneous 147 51 - 3611 Interest from Investments - - - 147 51 - Total - Miscellaneous - - - 66,876 37,826 - Department Total: 000 - Revenue - - - 66,876 37,826 - Revenues Total - - - Expenditures Department: 621 - Sewer Program: 9111 - Debt Service 70 - Debt Service 29,102 27,372 - 5711 Bond Principle - - - 1,730 - 5721 Bond Interest - - - 29,102 29,102 - Total - Debt Service - - - 29,102 29,102 - Program Total: 9111 - Debt Service - - - Program: 9711 - Operating Transfer Out Transfers Out - 8,724 - 5811.47Transfer to Sewer - - - - 8,724 - Total - Transfers Out - - - - 8,724 - Program Total: 9711 - Operating Transfer Out - - - 29,102 37,826 - Department Total: 621 - Sewer - - - 29,102 37,826 - Expenditures Total - - - 37,774 - - Fund Net Total: 461 - Sewer Capital Imp Fund - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 230 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 231 Surface Water/Collections Fund – 478 – Closed Fund/Fund Number: Surface water/Collections - 478 Department/Department Number: Surface water/Collections - 641 Department Director: Dan Brown Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 478 - Surface Water/Collections Revenues Department: 000 - Revenue Fund Balance 83,084 86,846 52,000 3081 Beginning Fund Balance - - - 83,084 86,846 52,000 Total - Fund Balance - - - Miscellaneous 12 102 - 3611 Interest from Investments - - - 12 102 - Total - Miscellaneous - - - Transfers in 235,000 235,000 - 3971.47Transfer From Sewer - - - 235,000 235,000 - Total - Transfers in - - - 318,096 321,948 52,000 Revenues Total - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 232 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 478 - Surface Water/Collections Expenditures Department: 641 - Surface Water/Collections Program: 6611 - Surface Water Collection Labor and Benefits 125,472 152,338 - 5111 Regular Wages - - - 1,536 1,608 - 5121 Overtime - - - 61 70 - 5211 Workers' Comp - - - 9,594 11,326 - 5212 Social Security - - - 24,461 30,280 - 5213 Med, Den, Life Ins. - - - 18,095 28,496 - 5214 Retirement - - - 428 555 - 5215 Long Term Disability Ins - - - 375 1,379 - 5216 Unemployment Insurance - - - 255 333 - 5217 Life Insurance - - - 180,278 226,385 - Total - Labor and Benefits - - - Materials and Services 334 307 - 5319 Other Office Supplies - - - 50 - - 5321 Cleaning Supplies - - - 1,955 1,943 - 5323 Fuel - - - 859 255 - 5324 Clothing - - - 368 230 - 5326 Safety/Medicines - - - 741 1,411 - 5329 Other Operating Supplies - - - 46 - - 5333 Paint - - - 500 368 - 5338 Tools - - - 288 653 - 5352 Protective Clothing - - - 57 56 - 5379 Other Water/Sewer Supplie - - - 63 42 - 5416 Medical - - - 1,855 3,351 - 5419 Other Professional Serv - - - 1,379 1,600 - 5421 Telephone/Data - - - 799 576 - 5427 Training - - - 13,814 13,755 - 5428 IS Support - - - 500 - - 5461 Auto - - - 239 5,961 - 5464 Workers' Comp - - - 4,862 3,938 - 5465 General Liability - - - 1,455 101 - 5475 Vehicle Repair & Maint - - - - 550 - 5476 Laundry - - - - 250 - 5492 Registrations/Tuitions - - - 2,582 412 - 5499 Other Services - - - - 707 - 5500 Banking Fees & Charges - - - 32,747 36,466 - Total - Materials and Services - - - Capital Outlay 17,500 4,157 - 5649 Other Equipment - - - 17,500 4,157 - Total - Capital Outlay - - - 230,525 267,008 - Program Total: 6611 - Surface Water Collection - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 233 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Program: 9711 - Operating Transfer Out Transfers Out - - 52,000 5811.47Transfer to Sewer - - - - - 52,000 Total - Transfers Out - - - - - 52,000 Program Total: 9711 - Operating Transfer Out - - - 230,525 267,008 52,000 Department Total: 641 - Surface Water/Collection - - - 230,525 267,008 52,000 Expenditures Total - - - 87,571 54,940 - Fund Net Total: 478 - Surface Water/Collections - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 234 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 235 Central Stores Fund – 580 – Closed Fund/Fund Number: Central Stores - 580 Department/Department Number: Finance - 151 Department Director: Christina Shearer Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 580 - Central Stores Fund Revenues Department: 000 - Revenue Fund Balance 10,747 7,214 - 3081 Beginning Fund Balance - - - 10,747 7,214 - Total - Fund Balance - - - Miscellaneous (15) (24) - 3611 Interest from Investments - - - 1,789 - - 3652 Interfund Stores Issues - - - 918 577 - 3653 Interfund Copier Usage - - - 2,692 553 - Total - Miscellaneous - - - Transfers in 5,063 - 3971.00Transfer From General Fund - - - - 5,063 - Total - Transfers in - - - 13,439 12,830 - Revenues Total - - - Expenditures Department: 151 - Finance Program: 1931 - Central Stores Materials and Services 2,284 - - 5319 Other Office Supplies - - - 3,631 - - 5471 Equipment Repair & Maint - - - 5,914 - - Total - Materials and Services - - - Transfers Out - 12,830 - 5811.6 Transfer to Information Services - - - - 12,830 - Total - Transfers Out - - - 5,914 12,830 - Program Total: 1931 - Central Stores - - - 5,914 12,830 - Department Total: 151 - Finance - - - 5,914 12,830 - Expenditures Total - - - 7,525 - - Fund Net Total: 580 - Central Stores Fund - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 236 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 237 Facilities Maintenance Fund – 583 – Closed Fund/Fund Number: Facilities Maintenance Fund - 583 Department/Department Number: Maintenance - 631 Department Director: Dan Brown Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Details FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 583 - Facilities Maintenance Fund Revenues Department: 000 - Revenue Fund Balance 81,379 187,430 44,000 3081 Beginning Fund Balance - - - 81,379 187,430 44,000 Total - Fund Balance - - - Miscellaneous (670) (160) - 3611 Interest from Investments - - - 807,094 658,945 - 3662 Interfund Rent - - - - 2,754 - 3699 Other Miscellaneous Income - - - 806,424 661,539 - Total - Miscellaneous - - - 887,803 848,969 44,000 Revenues Total - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 238 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted Fund: 583 - Facilities Maintenance Fund Expenditures Department: 631 - Maintenance Program: 1911 - Facilities Maintenance Labor and Benefits 226,696 264,127 - 5111 Regular Wages - - - 209 - 5112 Part-Time Wages - - - 6,631 4,691 - 5121 Overtime - - - 133 140 - 5211 Workers' Comp - - - 17,314 19,688 - 5212 Social Security - - - 48,545 61,535 - 5213 Med, Den, Life Ins. - - - 32,341 47,748 - 5214 Retirement - - - 860 932 - 5215 Long Term Disability Ins - - - 683 2,528 - 5216 Unemployment Insurance - - - 491 560 - 5217 Life Insurance - - - 333,902 401,949 - Total - Labor and Benefits - - - Materials and Services 208 51 - 5315 Computer Supplies - - - 820 354 - 5319 Other Office Supplies - - - 16,573 13,065 - 5321 Cleaning Supplies - - - 3,801 3,153 - 5323 Fuel - - - 1,694 429 - 5324 Clothing - - - 443 621 - 5326 Safety/Medicines - - - 2,417 1,377 - 5329 Other Operating Supplies - - - 1,099 189 - 5331 Construction Materials - - - 1,478 2,202 - 5338 Tools - - - 996 1,149 - 5339 Other Maintenance Supplie - - - 507 190 - 5352 Protective Clothing - - - - 457 - 5391 Inventory Stock - - - 99 73 - 5392 Security Supplies - - - 244 152 - 5416 Medical - - - 108,311 72,624 - 5419 Other Professional Serv - - - 2,326 2,704 - 5421 Telephone/Data - - - 2,932 657 - 5427 Training - - - 5,070 1,265 - 5445 Work Equipment - - - 58,793 20,196 - 5451 Natural Gas - - - 188,077 122,198 - 5453 Electricity - - - 8,623 4,613 - 5454 Solid Waste Disposal - - - 1,594 - - 5461 Auto - - - 360 - - 5463 Bldg/Personal Prop - - - 10,551 9,902 - 5464 Workers' Comp - - - 4,082 7,636 - 5465 General Liability - - - 8,988 8,093 - 5471 Equipment Repair & Maint - - - 11,901 14,364 - 5472 Buildings Repairs & Maint - - - 1,395 2,137 - 5473 Improvements Repair & Mai - - - 3,421 1,465 - 5475 Vehicle Repair & Maint - - - 2,949 41 - 5479 Other Repair & Maintenanc - - - 375 100 - 5492 Registrations/Tuitions - - - 1,488 1,519 - 5494 Janitorial - - - 131 - - 5498 Permits/Fees - - - 488 47 - 5499 Other Services - - - 452,233 293,023 - Total - Materials and Services - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 239 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Proposed Approved Adopted 786,136 694,972 - Program Total: 1911 - Facilities Maintenance - - - Program: 9711 - Operating Transfer Out Transfers Out - - 44,000 5811.58Transfer to Public Works Svcs - - - - - 44,000 Total - Transfers Out - - - - - 44,000 Program Total: 9711 - Operating Transfer Out - - - 786,136 694,972 44,000 Department Total: 631 - Maintenance - - - 786,136 694,972 44,000 Expenditures Total - - - 101,668 153,997 - Fund Net Total: 583 - Facilities Maintenance Fun - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 240 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 241 Supporting Schedules ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 242 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 243 Debt Overview Summary of Outstanding Debt The City of Woodburn will have approximately $53 million in long-term debt 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: Interest Outstanding Principal Due Interest Due Total Debt Svc Servicing Rates Principal FY 2013-14 FY 2013-14 FY 2013-14 Fund Voter Approved General Obligation Bonds Police, Series 2005 Variable $ 5,065,000 $ 320,000 $ 203,781 $ 523,781 GO Debt Service Other Governmental Activity Debt 1999 Oregon EDD 5.01% 155,773 29,663 7,857 37,520 Street SDC Subtotal, governmental activities 5,220,773 349,663 211,638 561,301 Business Type Activity Series 2003 Water bond Variable 6,248,098 282,734 277,241 559,975 Water 2005 Oregon EDD 4.21% 2,779,912 182,792 117,034 299,826 Water 2005 Safe Drinking Water Revolving 4.21% 2,779,912 182,792 117,034 299,826 Water 2011 Revenue Bonds Series A 3.0-5.0% 24,935,000 2,265,153 1,044,559 3,309,712 Sewer 2011 Revenue Bonds Series B 1.79-4.07% 6,491,557 - - - Sewer Subtotal, business type activities 43,234,479 2,913,471 1,555,868 4,469,339 Total Long Term Debt 48,455,252 3,263,134 1,767,506 5,030,640 Long-Term Debt Estimated as of June 30, 2013 Legal Debt Limits Cities in Oregon have a legal debt limit on General Obligation debt equal to 3% of their True Market Value. For the City of Woodburn, this limit calculates to $55.5 million. At the beginning of this budget cycle, the City had $5.2 million in General Obligation debt. The available amount of additional debt the City can incur for FY 2013 would be $50.3 million, although it has no plans to borrow. Plans for Future Debt As stated above, the City does not have any plans to incur any additional debt at this time. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 244 Personnel Allocation The table below identifies budgeted wage and benefit allocations across departments or funds. This table shows only positions that are allocated across funds or departments. CITY COMMUN- ICATIONS COMMUNITY RELATIONS EXEC LEGAL CITY ASS'T HR HR CITY ASS'T CITY FINANCE ADMIN'TR COORD OFFICER ASS'T REC'DR DIRECT DIRECT ATTORNEY ATTORNEY DIRECT 001 General Fund 121 Administration 92,886 44,008 - 28,532 1,790 - - - - - 131 City Recorder - - - 16,304 10,738 - 700 5,838 - - 141 City Attorney - - - 36,684 1,790 - 700 38,922 23,696 - 151 Finance - - - - - - 700 - - 60,739 161 Human Resources - - - - - 5,583 6,999 - - - 181 Municipal Court - - - - - - - - - - 211 Police - - - - 4,474 5,583 20,996 15,569 - - 311 Library - - - - 4,474 5,583 6,999 3,892 - - 421 Recreation - - - - 1,790 3,350 6,999 - - - 431 Aquatics - - - - 1,790 3,350 6,999 - - - 481 RSVP - - 39,741 - - - - - - - 499 Commun Svcs Admin - - 31,793 - 1,790 3,350 6,999 13,623 - - 511 Planning - - - - 1,790 1,117 1,400 19,461 53,317 - 631 Maintenance - - - - - 2,233 2,799 - - - General Fund Wages & Ben 92,886 44,008 71,534 81,519 30,423 30,146 62,288 97,304 77,013 60,739 110 Transit Fund 4,128 - - - 895 5,583 5,599 - - - 123 Building Inspection Fund 2,064 - - - - 1,117 - 1,946 2,370 - 137 Housing Rehab Fund 2,064 - - - - - - - - - 140 Street Fund 6,192 8,802 - - 3,579 5,583 6,999 13,623 - 8,436 470 Water Fund 41,283 17,603 - - 10,738 20,098 25,895 38,922 18,957 33,744 472 Sewer Fund - - - - - - - - - - 621 Sewer 41,283 17,603 - - 10,738 20,098 25,195 38,922 18,957 33,744 631 Maintenance - - - - - - - - - - 641 Surface Water/Collect 10,321 - - - 3,579 4,466 6,999 3,892 - 6,749 568 Information Services - - - - - - - - - 16,872 581 Insurance Fund - - - - 29,529 22,331 - - - - 582 Public Works Services - - - - - 2,233 6,999 - - - 720 Urban Renewal Fund 6,192 - 7,948 - - - - - 1,185 8,436 Other Funds Wages & Ben 113,527 44,008 7,948 - 59,057 81,507 77,685 97,304 41,469 107,981 All Funds Wages & Ben 206,412 88,017 79,482 81,519 89,481 111,653 139,973 194,608 118,482 168,720 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 245 INFO SYSTEMS ACCTG ACCTG ACCTG BUDGET & FIN ACCTG ADMIN ADMIN ECONOMIC & DEVLP SERV ASSOCIATE COMMUNITY SVCS TECH CLERK III CLERK II CLERK II ANALYST MRG ASS'T ASS'T CLERK III CLERK III CLERK III DIRECT PLANNER DIRECT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 13,909 12,922 - 23,358 35,861 - - - - - - - - - - - - - - - - - - - - - - - - - - - 12,600 - - 6,830 - - - - - 34,291 6,322 - - - - - - - - - - - - - 3,161 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 16,165 - 3,161 3,077 - - - - - 10,245 - - - - 121,234 - 3,161 615 - - - - 52,673 - - - 94,631 84,549 - - - - - - - 1,683 - - 25,950 - - - - 34,291 29,715 16,614 - 23,358 48,461 1,683 52,673 17,075 25,950 - 94,631 84,549 137,399 - 3,161 3,077 - 3,893 - - - - - - - - 24,247 - - - - - - - 22,574 - - - 20,503 6,364 - - 632 - - - - - - - - - 11,040 - - - 2,529 1,846 - 3,893 4,846 31,969 - - 25,950 2,808 - - - - 9,483 15,384 35,136 15,572 19,384 16,826 - 27,320 - - - - - - - - - - - - - - - - - - - - 9,483 18,461 35,136 15,572 21,323 31,969 - 23,905 - 53,355 - - - - - - - - - - - - - - - - - - 1,897 3,077 - - 2,908 - - - - - - - - 34,291 - - - 3,893 - - - - - - - - - - - - - 3,893 - - - - - - - - - - 6,322 3,077 - 7,786 - 1,683 - - 26,736 - - - - - - - - - - - - - - - 31,544 - - 34,291 33,508 44,921 70,272 54,503 48,461 82,447 22,574 51,226 52,686 56,163 63,087 6,364 24,247 68,582 63,223 61,535 70,272 77,861 96,922 84,129 75,247 68,301 78,636 56,163 157,718 90,913 161,645 Table continued on the following page. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 246 Personnel Allocation - Continued PUBLIC WORKS WATER RES'RCE SENIOR MGMT CAD / GIS STR & SWR LN MAINT SEWER LINE MAINT UTIL WRKER UTIL WRKER UTIL WRKER UTIL WRKER GROUNDS MAINT DIRECT MGR ANALYST TECH SUPRV TECH II II II II SUPRV TOTAL 001 General Fund 121 Administration - - - - - - - - - - - 167,215 131 City Recorder - - - - - - - - - - - 33,580 141 City Attorney - - - - - - - - - - - 101,791 151 Finance - - - - - - - - - - - 147,490 161 Human Resources - - - - - - - - - - - 12,581 181 Municipal Court - - - - - - - - - - - 19,430 211 Police - - - - - - - - - - - 87,235 311 Library - - - - - - - - - - - 24,109 421 Recreation - - - - - - - - - - - 12,138 431 Aquatics - - - - - - - - - - - 12,138 481 RSVP - - - - - - - - - - - 55,906 499 Commun Svcs Admin - - - - - - - - - - - 195,270 511 Planning - - - - - - - - - - - 312,713 631 Maintenance 3,270 - - 4,180 - - - - - - 57,870 97,985 General Fund Wages & Ben 3,270 - - 4,180 - - - - - - 57,870 1,279,581 - 110 Transit Fund - - - - - - - - - - - 50,582 123 Building Inspection Fund - - - - - - - - - - - 56,938 137 Housing Rehab Fund - - - - - - - - - - - 13,737 140 Street Fund 52,327 6,844 41,356 20,899 5,451 - - - 26,543 - - 280,473 470 Water Fund 52,327 41,062 41,356 29,258 - - - - 16,509 - - 526,856 472 Sewer Fund - - - - - - - - - - - - 621 Sewer 52,327 41,062 20,678 29,258 - - - - 10,358 - - 569,427 631 Maintenance - 20,531 - - 49,058 62,480 33,965 34,295 11,329 29,379 - 241,038 641 Surface Water/Collect - 20,531 - - 49,058 20,827 33,965 34,295 - 29,379 - 231,942 568 Information Services - - - - - - - - - - - 55,056 581 Insurance Fund - - - - - - - - - - - 55,752 582 Public Works Services 3,270 6,844 - - 5,451 - - - - - 38,580 108,981 720 Urban Renewal Fund - - - - - - - - - - 55,305 - Other Funds Wages & Ben 160,250 136,874 103,389 79,415 109,019 83,307 67,929 68,590 64,740 58,758 38,580 2,246,087 - All Funds Wages & Ben 163,520 136,874 103,389 83,595 109,019 83,307 67,929 68,590 64,740 58,758 96,451 3,525,667 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 247 FTE Detail by Supervising Department This table shows detail of FTE Summary by Supervising Department on page 28. FTE counts in these tables are assigned to the department that supervises the position. For cost allocations of positions see Personnel Allocation. Since supervision and cost allocation are different methods of assigning FTE to departments the numbers will not be equivalent. Budget FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 City Administrator City Administrator 1.00 1.00 1.00 1.00 1.00 Assistant City Administrator 1.00 - - - - Executive Legal Assistant 1.00 0.40 0.40 0.40 0.35 Human Resources Director 1.00 - - - - Communications Coordinator - - - 1.00 1.00 Total City Administrator 4.00 1.40 1.40 2.40 2.35 City Attorney City Attorney 1.00 1.00 1.00 1.00 1.00 Assistant City Attorney 1.00 1.00 1.00 1.00 1.00 Executive Legal Assistant - 0.60 0.60 0.60 0.45 Total City Attorney 2.00 2.60 2.60 2.60 2.45 City Recorder City Recorder 1.00 1.00 1.00 1.00 1.00 Human Resources Specialist 0.40 - - - - Executive Legal Assistant 0.25 0.25 0.25 0.10 0.20 Total City Recorder 1.65 1.25 1.25 1.10 1.20 Community Development Planning Administrative Assistant 0.70 0.70 0.70 0.70 0.70 Associate Planner 1.00 1.00 1.00 1.00 1.00 Economic & Development Services Director 1.00 1.00 1.00 1.00 1.00 Senior Planner 1.00 - - - - Building Administrative Assistant 0.30 0.30 0.30 0.30 0.30 Building Official 1.00 1.00 1.00 1.00 1.00 Building Inspector 0.50 1.00 Total Community Development 5.00 4.00 4.00 4.50 5.00 Department and Position Actual FTE Counts ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 248 FTE Detail by Supervising Department – Continued Budget FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Community Services RSVP Coordinator 1.00 1.00 1.00 0.50 - Librarian 2.00 2.00 2.00 2.00 2.00 Library Assistant 3.00 5.00 4.00 1.00 1.00 Library Manager 1.00 1.00 1.00 1.00 1.00 Library Associate - 1.00 1.00 - 1.00 Library Program Coordinator 1.00 1.00 1.00 1.00 - Recreation Manager 1.00 1.00 1.00 1.00 1.00 Aquatics Manager 1.00 - 1.00 1.00 1.00 Aquatics Coordinator 1.00 - - - - Program Coordinator - Weed & Seed 1.00 1.00 1.00 - - Community Services Director 1.00 1.00 1.00 1.00 1.00 Community Relations Officer - 1.00 1.00 1.00 1.00 Bus Driver - - - 1.00 1.00 Clerk II - - - 1.00 1.00 Transit Operation Supervisor - - - 1.00 1.00 Bus Driver - Part Time - - - 2.49 2.92 Part-time Employee(s) 27.10 24.10 21.06 15.52 18.35 Total Community Services 40.10 39.10 36.06 30.51 33.27 Human Resources Human Resources Director - 1.00 1.00 1.00 1.00 Assistant Human Resources Director - 1.00 1.00 1.00 1.00 Total Human Resources - 2.00 2.00 2.00 2.00 Finance/Information Services/Muni Court Accounting Clerk II 2.00 2.00 2.00 2.00 2.00 Accounting Clerk III 1.00 1.00 1.00 1.00 1.00 Clerk II 1.00 0.50 0.50 - - Clerk III - - - 1.00 1.00 Finance Director 1.00 1.00 1.00 1.00 1.00 Accounting Manager - - - - 1.00 Senior Accountant - 1.00 1.00 1.00 - Budget & Finance Analyst - - - - 1.00 Part-time Employee(s) 0.60 0.40 - - 0.40 Information Services Manager 1.00 1.00 1.00 1.00 1.00 Information Systems Technician 1.00 1.00 1.00 1.00 1.00 IS Specialist/Network Administrator 2.00 2.00 2.00 2.00 2.00 Municipal Court Clerk 2.00 1.50 2.00 2.00 1.00 Municipal Court Judge 0.25 0.10 0.10 0.10 0.06 Total Finance/Info Svcs/Muni Court 11.85 11.50 11.60 12.10 12.46 FTE Counts Actual Department and Position ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 249 Budget FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Police Code Enforcement Officer 1.00 2.00 2.00 2.00 2.00 Evidence Technician 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 0.50 0.50 Police Captain 1.00 2.00 2.00 2.00 2.00 Police Chief 1.00 1.00 1.00 1.00 1.00 Police Officer 28.00 25.00 25.00 24.00 23.00 Police Sergeant 4.00 4.00 4.00 5.00 6.00 Police Records Clerk 3.00 3.00 3.00 3.00 3.00 Police Records Supervisor 1.00 1.00 1.00 1.00 1.00 Background Investigator 0.02 0.02 0.02 0.02 0.02 Part Time Employees (Bailiffs) - 0.50 0.50 0.50 0.09 Total Police 41.02 40.52 40.52 40.02 39.61 Public Works Surface/Water Collections Sewer Line Maintenance Tech 1.00 1.00 1.00 1.00 1.00 Utility Worker II 1.00 3.00 3.00 3.00 3.00 Wastewater Assistant Superintendent 1.00 1.00 1.00 - - Collection Supervisor - - - 1.00 1.00 Total Surface/Water Collections 3.00 5.00 5.00 5.00 5.00 Water Clerk II - - 1.00 1.00 1.00 Utility Worker I 1.00 1.00 1.00 - - Utility Worker II 2.00 3.00 3.00 3.00 3.00 Utility Worker III 2.00 2.00 2.00 2.00 2.00 Water Operator I 1.00 1.00 1.00 1.00 1.00 Water Operator II 1.00 1.00 1.00 - - Water Maintenance Tech - 1.00 1.00 1.00 1.00 Water Superintendent 1.00 1.00 1.00 1.00 1.00 Water Treatment Supervisor/Water Operator III - - - 1.00 1.00 Total Water 8.00 10.00 11.00 10.00 10.00 Sewer Clerk II - 1.00 1.00 1.00 1.00 Industrial Waste Coordinator 1.00 1.00 1.00 1.00 1.00 Laboratory Technician 1.00 1.00 1.00 1.00 1.00 Utility Worker II 3.00 3.00 3.00 2.00 2.00 Wastewater Maintenance Technician 1.00 1.00 1.00 2.00 2.00 Wastewater Operator I 1.00 1.00 1.00 1.00 1.00 Wastewater Operator II - - - 1.00 1.00 Wastewater Operator III 1.00 1.00 1.00 1.00 1.00 Wastewater Supervisor - - - 1.00 1.00 Total Sewer 8.00 9.00 9.00 11.00 11.00 Street Clerk III 1.00 1.00 1.00 1.00 1.00 Facilities Maintenance Supervisor 1.00 1.00 1.00 - - Maintenance/Support Division Manager 1.00 1.00 1.00 - - Street & Sewer Line Maintenance Supervisor 1.00 1.00 1.00 - - Utility Worker I 2.00 2.00 2.00 2.00 2.00 Utility Worker II 2.00 2.00 3.00 1.00 2.00 Total Street 8.00 8.00 9.00 4.00 5.00 FTE Counts Actual Department and Position ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 250 FTE Detail by Supervising Department – Continued Budget FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 Facilities Maintenance Custodian 2.00 3.00 3.00 3.00 3.00 Facility Maintenance Tech 1.00 1.00 1.00 - - Total Facilities Maintenance 3.00 4.00 4.00 3.00 3.00 Garage Mechanic - - 1.00 1.00 1.00 Garage Assistant (Utility Worker II) - - - 1.00 - Total Garage - - 1.00 2.00 1.00 Transit Bus Driver 2.00 2.00 2.00 - - Transit Manager - 1.00 1.00 - - Transit Operation Supervisor 1.00 1.00 1.00 - - Bus Driver - Part Time 9.14 2.14 3.86 - - Total Transit 12.14 6.14 7.86 - - Parks Maintenance Custodian 1.00 1.00 1.00 1.00 1.00 Grounds Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 Utility Worker I 2.00 2.00 1.00 1.00 1.00 Utility Worker II 1.00 1.00 1.00 1.00 1.00 Total Parks Maintenance 5.00 5.00 4.00 4.00 4.00 Public Works Administration Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Assistant City Engineer 1.00 1.00 1.00 1.00 1.00 C.E. Engineering Tech III 1.00 1.00 1.00 1.00 1.00 C.E. Technician II 1.00 1.00 1.00 1.00 1.00 C.E. Technician I - - - 1.00 - CAD/GIS Technician 1.00 1.00 1.00 1.00 1.00 Project Engineer 1.00 1.00 1.00 - 1.00 Construction Inspector/CUE. Technician - - - 1.00 - Public Works Director 1.00 1.00 1.00 1.00 1.00 Senior Engineering Technician 1.00 1.00 1.00 1.00 1.00 Water Resource Manager 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 1.00 1.00 Engineering Intern - 1.00 1.00 - - Total Public Works Administration 10.00 11.00 11.00 11.00 10.00 Total Public Works 57.14 58.14 61.86 50.00 49.00 Total FTE 162.76 160.51 161.29 145.23 147.34 Department and Position Actual FTE Counts ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 251 Budgeted Transfers The table above shows a summary of all fund transfers budgeted for FY 2013-14. The purpose of each transfer is included in the individual fund discussions throughout this document Fund General Fund 001 Transit Fund 110 Building Inspect Fund 123 Street Fund 140 Street & Storm Cap Const Fund 363 Street SDC Fund 376 Water Cap Const Fund 466 Info Services Fund 586 Equip Replace Fund 591 Total General Fund 001 116,000 130,000 25,887 25,887 187,000 484,774 Housing Rehab Fund 137 200,000 200,000 Street Fund 140 1,139,600 30,000 1,169,600 General Cap Const Fund 358 20,000 20,000 Storm SDC Fund 377 25,000 25,000 Water Cap Const Fund 466 65,000 65,000 Water Fund 470 6,667 21,441 10,000 38,108 Sewer Fund 472 90,000 6,667 6,667 70,259 173,593 Water SDC Fund 474 40,000 40,000 Public Works Svcs Fund 582 5,000 5,000 Equip Replace Fund 591 18,294 18,294 Total 200,000 154,294 65,000 220,000 1,164,600 39,221 93,995 187,000 115,259 2,239,369 Transfers In Transfers Out In addition to construction project and subsidy transfers there are two inter-fund loans included in the budgeted transfers. The $65,000 transfer from the Water Cap Const Fund is an inter-fund loan that is budgeted, but may not be needed during the year. The other inter-fund loan involves five different funds. The loan is a seven year loan with an original amount of $512,000, half of which was loaned from the Street SDC Fund and the other half from the Water Cap Construction Fund to finance the City’s accounting and utility billing system. The borrowing funds were the General Fund, Water Fund, and the Sewer Fund. The final loan payments are due in FY 2017-2018. In prior years these loans were not clearly identified in transfers. The shaded area in the table highlights this transaction, but also includes a few other transfers. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 252 Capital Construction Projects The City budgets its major construction projects within the public works funds. Projects are generally large dollar amounts ($5,000 minimum), nonrecurring and have a useful life of many years. Due to current economic conditions, many projects are being deferred. The following tables show the costs of projects the City has identified as key at this time. Current Year Projects The table below provides the capital project detail for FY 2013-14. Project General Cap Const Street & Storm Cap Const Sewer Cap Const Water Cap Const Street SDC FY 2013-14 Project Description Project Type Number Fund 358 Fund 363 Fund 465 Fund 466 Fund 376 Total Misc. Wetland Mitigation Storm Drain Construction 63020.0000 25,000 25,000 Misc. System Improvements Storm Drain Construction 63017.0000 25,000 25,000 Cleveland Street, Add Manholes to City Hall Storm Drain Construction 63017.0004 33,000 33,000 Storm Culvert Improve - Willamette RR @ Cleveland Storm Drain Construction 63034.0000 46,000 46,000 I-5 Interchange Project Storm Drain Relocation Work Storm Drain Construction 62011.0004 50,000 50,000 Wyffels Park Stream Restoration Project Storm Drain Construction 63001.0003 230,000 230,000 Safety Sidewalk Construction/ADA Street Improve: Major Upgrades 64005.0002 25,000 25,000 Misc. Roadway Improvements Street Improve: Major Upgrades 69014.0003 25,000 25,000 Country Club Ct Improvements Street Improve: Major Upgrades 61029.0001 45,000 45,000 Front Street-Bulldog Pedestrian Improv. Street Improve: Major Upgrades 61002.0007 175,000 175,000 Hwy 99E/Young Street Utility Upgrades Street Improve: Major Upgrades 62028.0004 17,600 79,200 79,200 176,000 Photo Red Light Street Improve: State Roadway Sys 69023.0003 20,000 20,000 Local Traffic Management Street Improve: State Roadway Sys 62011.0010 50,000 50,000 I-5 Interchange Tree Removal & Fence Install-New Street Improve: State Roadway Sys 62011.0012 125,000 125,000 Street Resurfacing-3/4" to 1" Lift Street Restoration: Fair Streets 62026.2014 275,000 275,000 Street Resurfacing-1 1/2" Lift Street Restoration: Poor Streets 62026.2014 125,000 125,000 Ogle Street, Cleveland to Boones Ferry Street Resurfacing: Gravel Streets 62010.0000 293,000 293,000 Raise MH along Mill Creek Wastewater: Collect Sys Const 82012.0003 43,500 43,500 Mill Creek PS Project - Phase 1 Wastewater: Collect Sys Const 82004.0007 50,000 50,000 Pump Station Upgrades (Reliability) Wastewater: Collect Sys Const 82004.0006 75,000 75,000 Replacement Costs-Collection System Piping Wastewater: Collect Sys Const 82035.0000 200,000 200,000 HWY 214, I-5 Interchange Sanitary Sewer Relocations Wastewater: Collect Sys Const 62011.0004 292,500 292,500 585,000 I-5 Pump Lift Station PM Service Wastewater: Treatment Plant 82021.0005 40,000 40,000 LS Alarm/Power & Control Upgrade Wastewater: Treatment Plant 82022.0000 50,000 50,000 Poplar Tree Harvest, Replant, and Drainage Wastewater: Treatment Plant 81010.0000 75,000 75,000 Biosolids Program Wastewater: Treatment Plant 81028.0000 500,000 500,000 POTW Phase 2A/Natural Treatment System Wastewater: Treatment Plant 81026.0000 1,000,000 1,000,000 Misc. System repairs/improvements Water: Water Sys Construction 78001.0000 14,774 14,774 Misc. Capacity Improvements Water: Water Sys Construction 73028.0000 40,000 40,000 Automatic Read Meter Replacement Program Water: Water Sys Construction 78002.0000 200,000 200,000 Hwy. 214/ Interstate 5 Utility Relocations, widening Water: Water Sys Construction 62011.0004 400,000 400,000 800,000 Settlemier/Hwy 214 Grange PUE Purchase Street Improve: Major Upgrades 61011.0002 10,000 10,000 Exterior Paint - Aquatic Center Aquatics Projects 41015.0014 12,000 12,000 Interior Paint - Aquatic Center Aquatics Projects 41015.0015 13,000 13,000 Library Door Closers Library Projects 43131.0011 14,000 14,000 Roof & Sally Port at City Hall City Hall Projects 43111.0017 20,000 20,000 Total 59,000 1,189,600 2,635,200 733,974 867,500 5,485,274 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 253 Additional Costs in Future Years The table below identifies future year costs associated with current year projects. Project Description Project Number FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 Total Misc. Wetland Mitigation 63020.0000 25,000 25,000 25,000 25,000 25,000 25,000 150,000 Misc. System Improvements 63017.0000 25,000 25,000 25,000 25,000 25,000 25,000 150,000 Safety Sidewalk Construction/ADA 64005.0002 25,000 25,000 25,000 25,000 25,000 25,000 150,000 Misc. System repairs/improvements 78001.0000 14,774 40,000 40,000 40,000 40,000 40,000 214,774 Misc. Capacity Improvements 73028.0000 40,000 40,000 40,000 40,000 40,000 40,000 240,000 Pump Station Upgrades (Reliability) 82004.0006 75,000 75,000 75,000 225,000 Poplar Tree Harvest, Replant, and Drainage 81010.0000 75,000 75,000 150,000 Street Resurfacing-3/4" to 1" Lift 62026.2014 275,000 100,000 100,000 100,000 100,000 100,000 775,000 Mill Creek PS Project - Phase 1 82004.0007 50,000 100,000 150,000 Street Resurfacing-1 1/2" Lift 62026.2014 125,000 150,000 150,000 150,000 200,000 775,000 Automatic Read Meter Replacement Program 78002.0000 200,000 200,000 200,000 200,000 800,000 Replacement Costs-Collection System Piping 82035.0000 200,000 250,000 250,000 160,000 460,000 460,000 1,780,000 Biosolids Program 81028.0000 500,000 500,000 150,000 150,000 1,300,000 POTW Phase 2A/Natural Treatment System 81026.0000 1,000,000 6,000,000 5,500,000 400,000 12,900,000 Total 2,629,774 7,605,000 6,580,000 1,315,000 915,000 715,000 19,759,774 The City also has two multi-million dollar projects that are divided into phases and not identified in the table above. The City will spend $5.5 million for the I-5 Interchange project, as discussed in the Street SDC Fund – 376 on page 163. The City also has a significant wastewater treatment plant expansion project that will be funded with the $17 million in Sewer Cap Const Fund – 465. Both projects have uncertain project schedules and funding will be addressed through supplemental budgets when appropriate. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 254 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 255 Appendices ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 256 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 257 Glossary Adopted Budget: Financial plan that forms the basis for appropriations. Adopted by the governing body. Annualized Cost: A full year's cost of an item or position. This information is often provided when the budget funds only a partial year. 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 budgets, if any. It is presented in a resolution or ordinance adopted by the governing body. Assessed Value: The value set on real and personal property as a basis for imposing taxes. It is the lesser of the property’s minimum assessed value or real market value. 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. Bond: A written promise to pay a specified 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. It is 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 proposed budget. Budget Transfers: Amounts moved from one fund to finance activities in another fund. They are shown as expenditures in the originating fund and revenues in the receiving fund. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 258 Capital Improvement: 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 same. Includes installation of new streets, storm drains, water and sewer lines, parks and other public facilities. Capital Improvement Budget: A financial plan of proposed capital improvement projects and the means of financing them for a given period of time. 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. 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 authorized 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 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. Department Mission Statement: Brief description of the purpose and major responsibilities of a City department. 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. Encumbrance: An obligation chargeable to an appropriation and for which part of the appropriation is reserved. Enterprise Fund: A fund that generates most of its revenue from charges for services, as opposed to taxes. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 259 Expenditure: The consumption of goods or services, commonly evidenced by the payment of cash. Fiscal Year: A twelve-month period of time to which the Annual Budget applies. Woodburn’s fiscal year is July 1 through June 30. 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: An independent fiscal and accounting entity used to set forth the financial position and results of operations related to the specific purpose for which the fund was created. 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 which 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. 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. Personnel Services: A budget category which accounts for the 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. 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. 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 percent each year. The 3 percent limit may be exceeded if there are qualifying improvements made to the property, such as a major addition or new construction. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 260 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 City-wide 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). By focusing on Operating Revenue the trends in current year resources are evaluated. Ordinance: A formal legislative enactment by the City Council. It has the full force and effect of law within the City boundaries unless it is in conflict with any higher form of law, such as a State statute or constitutional provision. Payroll expenses: Expenses related to the compensation of salaried employees, such as, health and accident insurance premiums, Social Security and retirement contributions, civil service assessments. 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. Prior years’ tax levies: Taxes levied for fiscal years preceding the current one. Program: An activity or group of activities performed for the purpose 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. It is submitted to the public and the budget committee for review. 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 in 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. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 261 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, revenues, 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 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. Supplemental Budget: A financial plan prepared to meet unexpected needs or to spend revenues not anticipated when the regular budget was adopted. It cannot be used to authorize a tax. Supplies & Services: A budget category. Examples include office supplies, minor equipment, motor vehicle expense, and professional and contractual services. 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 list showing the amount of taxes imposed against each taxable property. Tax Year: The fiscal year from July 1 through June 30. 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. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 262 Budget Policies & Reduction Strategy FY 2013-14 The following Budget Policies & Reduction Strategy document was part of the February 25, 2013 City Council Meeting. This is an annual review process. City of Woodburn Budget Policies & Reduction Strategy FY 2013/14  SECTION 1. ANNUAL REVIEW & POLICY A. Fiscal Responsibility. Per the City Council’s biannual 2011 - 2013 Adopted Goals, it will be the policy of the City of Woodburn 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. 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 recourses. Requests for new programs made outside the annual budget process are discouraged. New initiatives will be financed by reallocating existing City resources to the 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 Policies Updated Annually. The City Council will review and adopt Fiscal Year Budget Policies on an annual basis. F. Yearly 5-Year Forecast. The City Council will review and approve the 5-Year Forecast (see attached Exhibit A) on an annual basis. The forecast is an estimate of future revenues and expenses and is intended to serve as an estimate and a guideline for making sound financial decisions in the current fiscal year and budget preparation. The 5-Year Forecast and the annual Budget Policies together will constitute the City’s Annual Financial Plan. G. Policy Direction. Consistent with their policy making role outlined in the Woodburn City Charter, the City Council is responsible for providing policy direction to determine the City’s overall fiscal policy. 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 and avoid reductions in City programs, including consideration by the City Council of new revenue sources if this is determined to be in the best interest of the community. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 263 H. Budget. Under the Woodburn City Charter, the City Administrator serves as Woodburn’s Budget Officer. The Finance Director assists the City Administrator with 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. 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, re-organizations, 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. J. Budget Changes After Adoption. From time to time, unforeseen circumstances require department managers to reallocate resources to address current conditions, opportunities, and challenges. Most of these changes do not rise to the appropriation level which would require City Council action. When they do, City Council authorization will be requested. In addition, use of funds designated as reserved for contingencies must always be authorized by City Council. For the more routine and ordinary adjustments, the City Administrator will be responsible for authorizing budget adjustments between categories (Personnel Services, Materials & Services, Capital Outlay, &Transfers) in funds with program budgets (General Fund, Public Works Services). Adjustments within the budget categories (for all funds) will be at the discretion of the Department head, so long as the total category budget is not altered.  Appropriation Level: Program (General Fund, Public Works Services) Changes to: Requires Authorization from: Program Budget City Council Category Budget City Administrator Line Item Budget Department Head  Appropriation Level: Category (All other Funds) Changes to: Requires Authorization from: Category Budget City Council Line Item Budget Department Head  SECTION 2. DISCRETIONARY & DEDICATED RESOURCES A. Recognizing Financial Limits. Woodburn will make a distinction between two different types of services; 1) those that are funded primarily from City discretionary resources and; 2) those that are funded primarily from dedicated resources. B. Discretionary Resources. The General Fund is the fund that collects discretionary 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 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 264 resources. These include police, park and recreation, economic development, land use financial services and other programs. C. Dedicated Resources. Dedicated services fees, grants, utility revenues, etc.) are traditional City services that are provided primarily with dedicated funds. Dedicated resources are subject to restrictions via state and federal law, grant agreements and contracts, City policy and ordinances. Frequently, these resources will be state or federal programs that the City administers locally, such as public safety programs or transportation grants. The City will fund these programs (i.e. speed and safety belt enforcement, etc.) primarily from dedicated resources.  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 seeking savings 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 as much flexibility as possible 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. 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 FY 2012/2013 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. The current transfer from the General Fund for street lighting will be maintained as long as it is fiscally viable. The transfer will be reviewed as approved each fiscal year as part of the budget process. I. Revenue Estimates. Departments should budget for revenues based on the best information available during the budget 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. New revenue estimates should be based on the best information available. 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 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 265 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. L. Discretionary Programs. New discretionary programs may be included in the Proposed Budget with the prior approval by the City Administrator and if the new program is deemed a high priority activity. The impact of new or expanded programs on overhead services (information system services, financial services, building / grounds maintenance, human resource services, budget services, etc.) shall be evaluated to determine if overhead services need to be increased due to the addition of new programs. The costs of 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 and through the use of the City’s Indirect Cost Program/Methodology. N. Annual Budget Savings. To the extent General Fund supported departments experience savings during the year (due to position vacancies, etc.) that money should not be spent. Instead it should be saved to augment the beginning fund balance for the next fiscal year except as approved by the City Administrator. O. Shortfall Management Contingency Reserve. As a result of prior year General Fund reduction strategy, the City carried reduction savings forward in anticipation of projected revenue/expense shortfalls. Consequently, beginning FY 2013/14, the City will establish a Short Fall Management Contingency Reserve (SMCR) line-item. The SMCR is intended to support General Fund operational programs and not capital expenditures. The General Fund’s SMCR will be applied towards maintaining FY 2012/13 levels of General Fund services by bridging the difference between any operating expenses and revenues as deemed appropriate by the Budget Officer and City Council.  SECTION 4. NON-GENERAL FUND / UTILITY BUDGETS (DEDICATED) 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 back-fill 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). ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 266 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 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 in the City’s Indirect Program /Methodology. 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 be split between capital funds and operating expenses in a manner consistent with Woodburn’s Capital improvement plans and operating requirements. The allocation, or split, of these revenues will be approved annually as part of the budget processes. G. General Fund Transfer Savings. With the exception of required “hard-dollar” grant matches, any unused or unneeded portions of budgeted General Fund transfers to non-General Fund budgets will be returned to the General Fund at the end of the fiscal year in order to increase the General Fund ending balance. H. Utility Rates. The City will maintain utility rates at a level that ensures that all debt service, operating and capital costs are adequately recovered. Capital costs identified in approved capital improvement plan will be used as the basis for forming the capital costs recovery portion of utility rates. I. System Development Charges. As permissible under state law, the City will pursue the recovery of infrastructure related development cost 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. J. Street SDC Minimum Reserve. The Street SDC Fund will not be depleted below $5.26 million until after the City’s contribution to the Woodburn Interchange Project has been satisfied. A Street SDC Fund balance of $4 million will be held in reserve and dedicated towards any balance outstanding on the City’s contribution to the I-5 Interchange Project.  SECTION 5. FUND RESERVES & CONTINGENCIES A. General Fund Contingencies. At least 10% of the General Fund’s operating appropriation shall be placed into the operating contingency to meet cash flow needs and with the expectation that most will not be spent and will become part of the 2012/2013 Beginning Fund Balance. The General Fund operating contingency for 2012/2013 shall be increased if carryover resources are available in accordance with recommendations provided in the City’s long-term financial plan. B. General Fund Contingency Proportionality. Where contingency is expended; overall reductions will be made to the General Fund to ensure the remaining contingency remains at 10% of the General Funds operating costs. C. Water & Sewer Fund Contingencies. The Water and Sewer Funds will maintain annual contingencies of not less than  SECTION 6. GRANT APPLICATIONS (ALL FUNDS) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 267 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 a cost savings from the current costs. No position compensation or increase will be provided beyond amounts budgeted for the position. B. Considerations of New Positions/Programs. 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. 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 2012/13 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, GENERAL FUND 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 made to cover unanticipated costs that could not be absorbed throughout the year. 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) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 268 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 benefit 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 wages and salary increases which evaluates the increased 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. All cost of living adjustments will be approved by the Budget Committee and adopted by the City Council. COLAs or other compensation provided for in collective bargaining agreements will be provided for in the annual Proposed Budget. 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 “expenditure category level” (such as personnel services, materials and supplies). As such, City Administrator’s approval is necessary before actual or projected year-end expenditures are allowed to exceed total expenditure appropriations for each “expenditure category.” 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 services costs. 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. UN-APPROPRIATED ENDING FUND BALANCES (ALL FUNDS) A. Limit Unappropriated Ending Fund Balances. To provide the most budget flexibility during the year, 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. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 269  SECTION 13. CAPITAL IMPROVEMENT GUIDELINES A. Capital Improvement Program. A six-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 six- 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. D. Capital Project Authorization. The City Council, by adopting the budget, is indicating its agreement with the Capital Improvement Plan. Because these projects can have varied beginning dates due to funding constraints, weather, staff workload, and many other factors, project expenditure approval is delegated to the City Administrator. Individual capital project budgets will be submitted to the Finance Director to verify funds availability and budgetary compliance. The City Administrator will provide final authorization prior to project commencement. Expenditures that have traditionally required City Council approval (such as major contracts) will still be presented to City Council for approval. Changes to project budgets will require Finance Director and City Administrator approval.  SECTION 14. DEBT ISSUANCE (ALL FUNDS) A. Debt Issuance. The City will only issue debt in accordance with 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. 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. No debt will be issued without the approval of the City Administrator and authorization of the City Council.  SECTION 15. ANNUAL FINANCIAL AUDIT 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 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 270 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 and make any necessary recommendations for improvement. C. City Administrator & Finance Director Oversight. The City Administrator will work with the Finance Director in designating the appropriate staff needed to prepare all needed audit work products and serve as primary staff contacts with the audit firm. The City Administrator will serve as the direct audit firm contact should the audit firm encounter any difficulty in obtaining needed information, work products, timely reports or develop concerns regarding any aspect of the audit process. The Finance Director is responsible for ensuring that timely and accurate work products are delivered for the purposes of completing the annual audit within designated timelines. At a minimum, the City Administrator will meet with the audit firm at the beginning and conclusion of the audit process to identify issues and review any findings identified by the audit firm. D. Preparation of Financial Statements. On a year-to-year basis, the City Administrator may elect to have annual financial statements prepared by City staff for the purposes of completing the annual audit. However, the City Administrator may also elect to have the audit firm prepare financial statements if deemed appropriate. E. Audit Deadlines & Extensions. Per Section 15 the annual audit will be presented 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. The presentation of the audit to the City Council and filing with the Secretary of State’s Office may occur later than December 31 if an audit filing extension is granted by the Secretary of State’s Office. Any and all requests for audit filing extensions must be approved in writing 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 reasons for the extension request and estimated time line for completing, presenting and filing the annual audit report. F. Audit Presentation to City Council. The annual audit findings will be presented to the Woodburn City Council during the first available regularly scheduled City Council meeting after the audit has been filed with the Secretary of State. The audit presentation will be conducted by a representative of the auditor or 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 filed annual Audit will be provided to the Woodburn Budget Committee for their review and information.  SECTION 16. PROGRAMS A. Discretionary Programs. To the extent additional discretionary resources are available, high priority services areas will be slated for growth in discretionary support. Lower priority service areas will receive constant or decreasing discretionary support. Discretionary programs are as follows: ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 271 Discretionary Programs  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 (capital replacements of desktop pc’s and associated 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 17. 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, reduction will be made proportional to the programs and services identified by the City Council. C. Moderation When Possible. If, as a result of loss of a significant amount of discretionary resources, expenditure reductions become necessary, those reductions will be made in moderate case-by-case reductions in discretionary supported programs and services. These reductions will focus first on programs funded by dedicated resources and then services funded by discretionary resources. 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 saving are required, the City will consider a reduced work week or furlough days prior to laying off staff. F. Consideration List. Discretionary funding for 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. City service area priorities are: Consideration List  Intergovernmental Agreements that provide no direct offsetting revenues  Community Services (i.e. flower baskets, TOT Grants – where permissible, etc.) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 272  Discretionary Transfers (i.e. Transit, Streets, RSVP, etc.)  Computer/Network transfers (capital replacements of desktop pc’s and associated 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. 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 FY 2013-14 Adopted Budget 273 The City of Woodburn Forecast 2013-2017 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 274 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 275 Introduction City of Woodburn Background The City of Woodburn is located in Marion County, Oregon, 18 miles northeast of the City of Salem along the I-5 corridor. Woodburn is located in Oregon’s Willamette Valley which experiences a moderate climate. Woodburn has changed significantly in population since it was first incorporated in 1899. The city originally began as a small farming and manufacturing community. Beginning in the 1960’s Woodburn became a suburb of Salem and Portland with its proximity to I-5. Over the past 18 years, Woodburn has grown 74%. As of the census of 2000, there were 20,100 people residing in Woodburn. As of 2010, its population had risen to 24,080, a net rise of 19.8% over 2000, ranking it the 21st most-populated city in Oregon. The per capita income was $16,357 (compared to $26,171 for the state), and the median income for a family was $42,519 (or 14% less than the state median household income). Purpose of the Forecast The 5 Year Financial Forecast takes a forward look at the City’s most significant fund revenues and expenditures with the purpose of identifying financial trends, shortfalls and issues so the City can proactively address them. For the purposes of this year’s financial outlook, we will strive to look at operating revenues (those revenue sources not subsidized by beginning fund balance) versus operating expenses. Future results are projected based on the City’s current service levels, policies and unavoidable future impacts. This is a change from the initial forecast that included beginning fund balance as operational revenue. The financial forecast will serve as a basis of our financial plan for our primary operational funds – which influence changes to the City’s budget policy. The intent of this financial forecast is to project each operating fund’s financial position under certain assumptions. The forecast then sets the stage for the upcoming budget process, aiding both the City Manager and Council in establishing priorities and allocating resources appropriately. Responsible financial stewardship is imperative to provide for the current and future needs of our community. 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 The City of Woodburn’s approach to forecasting is to apply a conservative philosophy that neither overstates revenues nor understates expenditures. Economic forecasting is not an exact science. Rather, it is dependent upon the best professional judgment of the forecaster. 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. Of the five years of forecast, the first year primarily reflects the projected ending balance for 2012-13. The remaining four years are based on a variety of assumptions applied to the 2012-13 ending projections. Our 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 assumption are noted at the beginning of each fund. Because capital improvements are based on available resources, a long-term forecast is not useful for budgeting purposes. Master plans governing our long term investments in Water, Sewer, Transportation, Storm Water, and Parks have been established. Projects are prioritized based on the master plans, but are scheduled based on ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 276 available resources that due to variations in growth rates that are not readily predicted. To the extent possible, operations are funded first and remaining resources are allocated to fund capital improvements. This frequently means that improvements are delayed to achieve the matching funding source. Improvements which are 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 records and reports, audited financial statements, water and sewer master plans/rate studies, and published City budgets, each of the funds listed below will be examined to identify patterns in revenues, expenditures, and cash balances that may indicate financial instability or threats to sustainability of current operations. Executive Summary This report is a combined effort of all City staff. Each department provided insight into future year operating revenues and costs. Our goal in assembling this report is to reveal trends, highlight financial issues, and provide suggestions and options. We look forward to feedback and input from the City Council and other interested parties on these issues. Because the Fund Section provided detailed fund information, the executive summary will focus on the most significant issues facing the City. We have also included an organization chart in the appendix to aid you in understanding the City’s departmental structure. Overview The forecast model 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 value of the forecast is that it allows us to predict where problems might occur and provides the City adequate time to take corrective action before the situation becomes a crisis. Economic and Demographic Assumptions As a result of recent economic downturn and slow pace of recovery, Woodburn’s population is expected to continue a slow pace of growth in the near future. Oregon as a whole is expected to grow with an annual population growth rate of 1.1 percent between 2010 and 2017. Oregon and the City of Woodburn’s economic condition heavily influence the population growth. Woodburn’s economy determines the ability to retain local work force as well as attract 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 Coming Months  Continued decline in property tax revenues  Continued focus on stabilizing General Fund finances  Fund financial structure reorganization  Effects of legislation affecting PERS rates and insurance costs Issues in the Coming Year  Evaluation of cost control measures such as contracting out and expansion of high deductible health insurance plans ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 277  Implementation of a General Fund Right of Way charge (franchise fee on Water & Sewer utilities) Issues Beyond One Year Water Water expenses have met or exceeded revenue collections from operations for the last several years. The fund balance has declined from $635,000 in June 2006 but has stabilized in recent years. The Water master plan is badly out of date and is in need of update which is scheduled for 2013-14. An updated rate study will be included as part of the master plan and will address potential rate adjustments. General Fund New demands for services will need either new resources or program cuts in other areas. Currently, police coverage is 1.26 officers per 1,000 residents (recommended coverage is 1.50 per 1,000 residents). The challenge for the City will be to continue to provide a high level of service with continued flat revenues. Demand for park and recreation services are expected to continue to increase due to increases in population and put additional strain on the limited resources of the General Fund. In addition, City Hall and Library maintenance and improvements continue to be deferred. Staff is working on recommendations to fund improvements and alleviate pressure on capital needs. Transit As the economic downturn continues it will become increasingly difficult for the General Fund to sustain its contribution to the transit fund. Historically, the General Fund has provided $151,000 annually to Transit; that support has declined to $116,000, resulting in reductions in service hours and routes. The transit operation is aggressively seeking grants to fund operations and maintain and/or increase current levels of service. New capital investments in vehicles and shelters are exclusively grant funded. Streets Due to economic conditions Street SDC revenues have remained flat and are expected to remain flat. The City has committed to provided $5.5 million to ODOT for the interchange project – of which the City has currently reserved $4 million towards this obligation. The reserve amount and flat revenues have a direct impact on the City’s ability to provide for street capital projects. Additionally, the City may need to finance the remaining portion of the obligation. Issues for Administrative Attention Not all of the issues that arise from the forecast need Council direction. Those listed here can be dealt with at an administrative level. The purpose of this forecast as noted previously is to point to areas of concern and allow staff and council to direct resources and focus to areas of need. This forecast is also intended to ‘drive’ the City’s financial policies and assist in formulating need financial policies to guide staff and council in making informed decisions. Based on ‘forecasted concerns’ the following ‘general’ financial policies are being implemented:  Adopt policies and plans for capital asset acquisition, maintenance, replacement, and retirement.  Develop a capital improvement plan that identifies priorities and time frames for undertaking capital projects and provides a financing plan for those projects. The plan, including both capital and related operating costs, should project at least five years into the future and should be fully integrated into the overall financial plan.  Periodically evaluate the performance of programs and services. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 278  Identify cost effective opportunities where performance, efficiency and effectiveness measures can be developed and included as part of the basic budget materials and budget document.  Monitor, measure and evaluate capital program implementation, especially for projects funded by restricted funds.  Identify programs that should be self-sufficient.  Review of established fees to ensure cost recovery is sufficient.  Establish and adopt cost recovery policies for all other services with fees and charges not established by state statute. Opportunities for new fees and charges will need to be determined as part of this process.  Continue to monitor indirect cost recovery for Internal Services Funds and evaluate the effectiveness of these charges. These indirect costs should be evaluated and updated periodically. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 279 General Fund Variances from Status Quo Assumptions  None Key Assumptions  PERS Rate Increase effective 7/1/2013  Reduction of Transit subsidy  Implementation of General Fund Services charge on Water & Sewer revenue Operating Position Property taxes account for almost 69% of the annual resources in the General Fund. Tax growth is expected to be flat for the current year and begin to increase at a minimal rate over the forecast period. This is due to the continued slow recession recovery rate in Woodburn and the effects of compression due to depressed market values. Property taxes could increase if there are significant new developments within city limits. Franchise fees are the second largest revenue in this fund equating to 9% of total resources. Franchise fees are taxes based on the gross revenues of utilities that use the City’s right-of-way. Private utilities doing business in the City of Woodburn include Portland General Electric, Northwest Natural Gas, Qwest, United Disposal, Wave Broadband, Woodburn Ambulance and others. The only way this source of revenue will increase is if the private utilities revenues derived from Woodburn residents also increase. Intergovernmental is the third largest type of revenue at This type includes state and federal grants, and state cigarette, liquor and revenue sharing. Revenue increases in the current budget period (2013-14) are due entirely to the implementation of the General Fund Services charge. Overall, revenues are projected to increase at a modest 2% rate for the forecast period. Capital Projects – From Operating Revenues There are no significant capital projects to be funded by the General Fund in the forecast. Potential Impacts and Issues There are potential future demands that could increase costs in this fund; however, there are no available resources for these expansions. Potential future demands are explained below. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 280 Parks Maintenance – As demand continues to grow for the public’s use of City parks, additional burdens are being placed on the City’s General Fund to provide enhanced services. Additional staff hours are required for clean up and maintenance of these parks. With the completion of first phase of the City’s Greenway project staff will be asked to maintain the trail. These potential cost increases are not included in the forecasts. Police Staffing – Crime, of all types, is on the rise in Woodburn. While population continues to increase, there has not been a proportional increase in development resulting in increased tax revenues. This phenomenon places an increased burden on the demand for Police services without commensurate revenue increases. Funding Alternatives As costs grow there either needs to be a corresponding reduction in other costs or new resources need to be generated. Possible new resources are presented below. Staff does not take a position for or against these options. They are presented for informational purposes. General Fund Services Fee – The City levies a franchise fee on private utilities for the use of the City right of way. For the first time in Fiscal 2013-14, the City will levy this franchise fee on its own utilities. A 5% General Fund Services franchise fee was approved for a 4-year period. Council will evaluate the need and effectiveness of this fee prior to the sunset date of June 30, 2017. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 281 Building Fund Variances from Status Quo Assumptions  Permit revenues are based on slowly increasing activity, primarily in the residential housing market. We expect increased commercial development in FY 2014-15. Operating Position Revenues are based upon permits issued for new development and redevelopment that historically ebb and flow. Permits are collected prior to the work being done and therefore cash balances exist to pay for services to be performed in the future. The graph depicts the effects of the current downturn in new development starts. Future revenues are based on estimates of when specific projects might begin. Costs reflect cuts and reductions already in place. Additionally, the difference between operating revenues and expenses is the use of beginning fund balance to supplement the program through FY 2010-11. This is illustrated by the steep decline in beginning fund balance beginning in FY 2008-09. Potential Impacts and Issues Delays in developers submitting plans or starting construction will affect the bottom line. The City will closely monitor the actual revenues against the forecast and will take corrective action if necessary. This fund is projected to have sufficient resources to carry the program through the forecast horizon. A return to a ‘normal’ level of development will necessitate a return to historic staffing levels. Restoring the additional Building Inspector/Plans Examiner and increasing hours for existing staff would add approximately $100,000 per year to the Buidling Program. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 282 Transit Fund Variances from Status Quo Assumptions  Award of capital grants to replace one full size bus and provide for security enhancements Key Assumptions  Ability to continue to obtain grant funding  General Fund contribution remains stable for forecast period  Fares remain consistent for forecast period  Reorganization of Transit Program  Maintenance of operating hours Operating Position The City’s Transit system provides bus operations as well as Dial-a-Ride services for disabled citizens. The Transit operation is funded by a contribution of $116,000 from the General Fund, approximately $30,000 in fare revenue with the balance made up from State and Federal grants. The large increase in capital outlay (and revenue) for FY2013-14 is due to the receipt of a Federal Grant for a new heavy duty transit bus. This bus is expected to have a longer service life and reduced maintenance costs when compared to our current fleet of light duty buses. The City continues to monitor the availability of Federal funds for this program and manages staffing and service levels to available resources. Capital Projects – From Operating Revenues Replacement of buses and vans is done as-needed and historically has occurred when grant funding is available. Potential Impacts and Issues Should a large unanticipated curtailment of Federal grant revenue occur, this program could potentially be drastically curtailed or discontinued as replacement funding is not anticipated to be available from the General Fund. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 283 Street Fund Variances from Status Quo Assumptions  None Operating Position Gas taxes distributed by the State are the primary resource for this fund. Taxes peaked in FY 2005-06 and have been in decline since. The 2009 Legislative Session approved increases in vehicle title and registration fees which became effective in 2010 and an increase in tax of 6 cents per gallon of gasoline became effective January 2011. A referendum petition to repeal the new law failed to collect enough signatures. Revenues have begun to increase and should continue to do so for the next several years due to the phase-in of title, registration and weight fees. Additionally, the Revenue Sharing Fund was collapsed into the Street and Local Gas Tax Funds (the construction portion of the Revenue Sharing Fund was transferred to the Local Gas Tax Fund). Street lights are now being paid for out of the Street Fund beginning in FY 2011-12. State shared revenues are now transferred in from the General Fund to provide funding for that expenditure. Capital Projects – From Operating Revenues Projects related to, but not a part of the Interstate 5 Interchange project are funded in FY2013-14. This is the cause of the sharp increase in Transfers for FY2013-14. Potential Impacts and Issues Due to the increase in the gas tax, increases to registration and other fees and the shifting of shared revenues (to cover street lighting expenses) to this Fund, financing remains relatively stable for the forecast period. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 284 Water Fund Variances from Status Quo Assumptions  Implementation of the General Right of Way Fee Operating Position Revenues and treatment costs are driven by consumption – which due to increased conservations efforts by the City should continue to decline over the forecast period. The 2001 Water Master Plan authorized the City’s last rate increase – those increases ended in FY 2006. The 2001 Water Master Plan called for several treatment and raw water transmission line projects to be completed including the disinfection project (completed in FY 2007 and May 2011, respectively). As the graph depicts expenses will exceed revenues beginning in FY 2013-14. This may be a result of conservative estimates in increases in associated payroll and materials and services costs. An update to the rate study and Master Plan may reveal the need for a rate adjustment. Management is monitoring these cost progressions and is working on recommendations for any revenue short falls in ensuing fiscal years. Potential Impacts and Issues As personnel, material and services costs conservation efforts continue to increase levels of service will become difficult to maintain. Management is recommending the 2001 Water Master Plan be updated as soon as possible to address the next phase in the City’s water system and continued efforts to maintain a high level of service. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 285 Sewer Fund Variances from Status Quo Assumptions  Rate increases of 9.5% per year through FY 2013-14  Implementation of General Right of Way Fee Operating Position In 2007 the City entered a Mutual Order Agreement with the Department of Environmental Quality that called for significant improvements to the City’s wastewater treatment plant and system as part of the approval of the City’s wastewater treatment permit. The City implemented those improvements beginning in FY 2008-09 as part of a 20 year plan – the total cost of those required improvements will total $94 million. To date the City has issued approximately $19.5 million in loans for Phase I of the project. Phase II of the project will begin in FY 2011-12 – an additional $23.5 million in loans/bonds have been issued to fund the second phase of the project. To fund the on-going capital projects the City Council approved rate increase implemented in FY 2008-09 with the initial increases of 12.5%. Additional increases will take place through FY 2013-14 at 9.5% per year. Potential Impacts and Issues Adopted rates are providing adequate revenues to fund operations for the forecast period – management continues to monitor revenues and expenses closely to ensure rates remain adequate. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 286 Remaining Funds Fund Consolidation As done in the initial forecast the Finance Department continues to review the need for further consolidation of funds into ‘like’ operations/funds. Finance will make any recommendations for further consolidation as part of the FY 2013-14 Proposed Budget. 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 are planned for development during the 2013- 14 fiscal year. Remaining Funds The remaining twenty-two funds have dedicated revenue sources, are for a specific purpose, have nominal activity and/or will be retired in FY 2011-12. These funds have not been included as part of the five year forecast. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 287 Major Assumptions – Revenues Operating Revenues The City received about $28 million in operating revenues last fiscal year. Revenue Assumptions Property Taxes – General Fund Taxes are based on assessed value which is determined by the county Assessor. Generally, assessed values grow by 3% per year as allowed by the State Constitution. There is no correlation between real market value and assessed value. In addition to the 3% growth, an estimate is provided for expected new development. The City must also allow for the effects of compression, which in the last two fiscal years has resulted in the loss of over $3 million in tax revenue. The city’s tax rate is permanently set at $6.0534 per $1,000 of assessed value, but is subject to limitation under ballot measures 5 and 50 limitations. As a result of these factors, the City estimates property tax growth at zero for the FY2013-14 and as minimal for the forecast horizon. 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% to Franchise fees are assessed on telecommunication, cable television, natural gas, electric utilities, ambulance and garbage. These revenues are expected to remain flat for the forecast period. Charges for Goods & Services - Utility User Charges Water: The forecast assumes a nominal 1% annual increase due to new development. Sewer: As with water, the forecast assumes a 1% annual increase for growth. A rate increase of 9.5% per year through FY 2013-14 has been adopted by the City Council. Gas Taxes The increase to the State Gas Tax is reflected in the forecast period. The forecast estimates a growth of 3% per year. Building. Planning and Engineering Permits Permit revenues are based on identification of specific developments with assumptions based on which fiscal year the development is likely to begin. Other Resources Bond Sales None planned. Revenue Source FY2012 Actual Taxes 8,391,644 Licenses & Permits 225,156 Franchise Fees 1,499,300 Intergovernmental 3,081,225 Fines & Forfiets 689,217 Charges for Goods & Services 10,927,396 Miscellaneous Revenue 3,211,708 28,025,646 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 288 Transfers In – Operating Funds This category relates to services one fund, e.g. the Information Services Fund, charges another for services provided. These types of transfers are forecasted to remain stable over the forecast period. Overhead charges for engineering services are charged to capital projects on an hourly basis. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 289 Major Assumptions – Expenditures Personnel Services Combined Personnel Services are assumed to increase by 1.5% to 3.0% per year. Wages are expected to increase via cost of living adjustments of 0% to 3% plus an average 3% merit increase. Benefit changes are related to retirement and health insurance. Recently approved retirement increases are reflected in FY 2013-14 and then a 5% per year increase for the remaining four year period. Insurance cost increases have been curtailed by the implementation of high deductible plans for the AFSCME bargaining unit and Unrepresented employees. Management will seek to include the high deductible plans when next bargaining with the Woodburn Police Association. Material and Services Impacts of inflation are assumed to remain minor over the five years remaining stable over the forecast period at 2.5%. Management has been aggressive in managing costs in this category to help offset growth in personnel services costs and has been successful in holding spending well under budgeted amounts. Certain costs which are not affected by inflation are excluded from these estimates, e.g. insurance and workers compensation premiums. Capital Equipment The Public Works funds’ maintain a replacement reserve for capital equipment replacement and is funded via transfers from the Water, Streets and Sewer funds. The General Services funds replace equipment on an as needed basis. Debt Service Estimates are based on amortization schedules for outstanding debt issues. Other Uses Transfers Out This is the counter-part to transfers in category. Transfers out from operating funds are primarily for administrative services provided by the Information Services and Building Maintenance Funds. Transfers out from capital project funds are primarily for engineering services and project administration provided by departments within the Public Works Services fund. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 290 Glossary Capital Projects New Construction and major repairs to the City’s fixed assets. Carryover Balance The amount of cash that is brought forward from one fiscal year to the next. 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 on-going revenues. Reserve Balance Fiscal year-end balance of cash that is restricted either by legal or policy decision. Examples include debt service reserves and amounts accumulated for specific use in a future year. Designated contingency is the primary component of this balance. 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 Contingency The portion of a fund’s balance that is not restricted for a specific purpose and is available for emergency appropriation via council action ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 291 Wage Scales The City has multiple wage scales in place for FY 2013-14. The scales include the American Federation of State, County, and Municipal Employees (AFSCME), the Woodburn Police Association (WPA), Sergeants, Part-Time and Unrepresented Full-Time. AFSCME Wage Scale Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 A 11.54 $ 12.31 $ 13.08 $ 13.85 $ 14.62 $ 15.38 $ 15.69 $ 16.00 $ B Clerk I 11.72 $ 12.50 $ 13.28 $ 14.06 $ 14.84 $ 15.62 $ 15.94 $ 16.25 $ C 11.90 $ 12.69 $ 13.49 $ 14.28 $ 15.07 $ 15.86 $ 16.18 $ 16.50 $ D 12.12 $ 12.93 $ 13.74 $ 14.55 $ 15.36 $ 16.16 $ 16.49 $ 16.81 $ E 12.35 $ 13.17 $ 14.00 $ 14.82 $ 15.64 $ 16.46 $ 16.79 $ 17.12 $ F 12.61 $ 13.45 $ 14.29 $ 15.13 $ 15.97 $ 16.81 $ 17.15 $ 17.49 $ G Meter Reader 12.90 $ 13.76 $ 14.62 $ 15.48 $ 16.34 $ 17.20 $ 17.55 $ 17.89 $ H Custodian 13.21 $ 14.09 $ 14.97 $ 15.85 $ 16.73 $ 17.61 $ 17.97 $ 18.32 $ Bus Driver I Clerk II 13.58 $ 14.48 $ 15.39 $ 16.29 $ 17.20 $ 18.10 $ 18.47 $ 18.83 $ J Municipal Court Clerk 13.98 $ 14.92 $ 15.85 $ 16.78 $ 17.71 $ 18.64 $ 19.02 $ 19.39 $ Records Clerk K Clerk III 14.43 $ 15.39 $ 16.35 $ 17.31 $ 18.27 $ 19.23 $ 19.62 $ 20.00 $ Utility Worker I Library Assistant Accounting Clerk II L Utility Worker II 14.91 $ 15.91 $ 16.90 $ 17.90 $ 18.89 $ 19.88 $ 20.28 $ 20.68 $ Water Technician I Permit Technician M Engineering Technician I 15.54 $ 16.48 $ 17.51 $ 18.54 $ 19.57 $ 20.60 $ 21.02 $ 21.43 $ N Waste Water Operator I 16.05 $ 17.12 $ 18.19 $ 19.26 $ 20.33 $ 21.39 $ 21.82 $ 22.25 $ Utility Worker III Water Operator I O Evidence Technician 16.37 $ 17.46 $ 18.55 $ 19.64 $ 20.73 $ 21.82 $ 22.26 $ 22.70 $ P Engineering Technician II 16.71 $ 17.83 $ 18.94 $ 20.06 $ 21.17 $ 22.28 $ 22.73 $ 23.18 $ Library Associate Q CAD/GIS Technician 17.55 $ 18.72 $ 19.89 $ 21.06 $ 22.23 $ 23.39 $ 23.86 $ 24.33 $ Fleet Maintenance Technician Waste Water Operator II Water Technician II Building Inspector/Plans Examiner I R Water Operator II 18.28 $ 19.50 $ 20.72 $ 21.94 $ 23.16 $ 24.37 $ 24.86 $ 25.35 $ Sewer Line Maintenance Technician Waste Water Laboratory Technician Waste Water Operator III Facility Maintenance Technician S Building Inspector/Plans Examiner II 19.20 $ 20.48 $ 21.76 $ 23.04 $ 24.32 $ 25.59 $ 26.11 $ 26.62 $ Librarian T Waste Water Maintenance Technician 20.22 $ 21.56 $ 22.91 $ 24.26 $ 25.61 $ 26.95 $ 27.49 $ 28.03 $ Water Maintenance Technician Associate Planner U Industrial Waste Coordinator 21.35 $ 22.77 $ 24.20 $ 25.62 $ 27.04 $ 28.46 $ 29.03 $ 29.60 $ V Engineering Technician III 23.37 $ 24.93 $ 26.49 $ 28.05 $ 29.61 $ 31.16 $ 31.79 $ 32.41 $ ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 292 WPA Wage Scale Compensation Schedule Sworn Officer Effective Date: November 1, 2012 GRADE Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 1.0 Trainee 22.09 $ 1.1 Officer 23.25 $ 24.18 $ 25.11 $ 26.35 $ 27.59 $ 28.83 $ 30.38 $ 31.00 $ 31.93 $ 32.55 $ 1.2 Officer-Basic Language 23.84 $ 24.79 $ 25.74 $ 27.01 $ 28.28 $ 29.56 $ 31.14 $ 31.78 $ 32.73 $ 33.37 $ 1.3 Officer-Advanced Lang 24.88 $ 25.88 $ 26.87 $ 28.20 $ 29.53 $ 30.85 $ 32.51 $ 33.17 $ 34.17 $ 34.83 $ 2.1 Officer-Intermediate 24.42 $ 25.39 $ 26.37 $ 27.67 $ 28.97 $ 30.28 $ 31.90 $ 32.55 $ 33.53 $ 34.18 $ 2.2 Officer-Inter Basic Lang 25.04 $ 26.03 $ 27.03 $ 28.37 $ 29.70 $ 31.04 $ 32.70 $ 33.37 $ 34.37 $ 35.04 $ 2.3 Officer-Inter Adv Lang 26.13 $ 27.17 $ 28.22 $ 29.61 $ 31.00 $ 32.40 $ 34.14 $ 34.83 $ 35.88 $ 36.58 $ 3.1 Officer-Advanced 25.58 $ 26.60 $ 27.63 $ 28.99 $ 30.35 $ 31.72 $ 33.42 $ 34.10 $ 35.13 $ 35.81 $ 3.2 Officer-Adv Basic Lang 26.22 $ 27.27 $ 28.33 $ 29.72 $ 31.11 $ 32.52 $ 34.26 $ 34.96 $ 36.01 $ 36.71 $ 3.3 Officer-Adv Adv Lang 27.38 $ 28.47 $ 29.57 $ 31.02 $ 32.48 $ 33.95 $ 35.76 $ 36.49 $ 37.59 $ 38.32 $ Assignment Pay* 5% Detective 5% 5% Corporal 3.0% K9 *can only have 2 at a time WPA Compensation Schedule NON Sworn Officer Effective Date: 11.1.2012 CE Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 75% 78% 81% 85% 89% 93% 98% 100% Code Enforcement 17.07 $ 17.75 $ 18.43 $ 19.34 $ 20.25 $ 21.16 $ 22.30 $ 22.75 $ ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 293 Sergeant Wage Scale Effective November 2012 Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 Differentials 75% 78% 81% 85% 89% 93% 98% 100% 103% 105% 4.1 Intermediate Certification 27.38 $ 28.47 $ 29.57 $ 31.03 $ 32.49 $ 33.95 $ 35.77 $ 36.50 $ 37.60 $ 38.33 $ 4.2 Int. + Basic Language 28.07 $ 29.19 $ 30.31 $ 31.81 $ 33.31 $ 34.80 $ 36.67 $ 37.42 $ 38.54 $ 39.29 $ 4.3 Int. + Advanced Language 29.30 $ 30.47 $ 31.64 $ 33.21 $ 34.77 $ 36.33 $ 38.28 $ 39.06 $ 40.24 $ 41.02 $ 5.1 Advanced Certification 28.75 $ 29.90 $ 31.05 $ 32.59 $ 34.12 $ 35.65 $ 37.56 $ 38.33 $ 39.48 $ 40.25 $ 5.2 Adv. + Basic Language 29.47 $ 30.65 $ 31.83 $ 33.41 $ 34.98 $ 36.55 $ 38.50 $ 39.29 $ 40.47 $ 41.26 $ 5.3 Adv. + Advanced Language 30.77 $ 32.00 $ 33.23 $ 34.88 $ 36.51 $ 38.15 $ 40.19 $ 41.02 $ 42.25 $ 43.07 $ 6.1 Supervisory Certification 30.12 $ 31.32 $ 32.53 $ 34.14 $ 35.74 $ 37.35 $ 39.35 $ 40.15 $ 41.36 $ 42.17 $ 6.2 Super. + Basic Language 30.88 $ 32.11 $ 33.35 $ 35.00 $ 36.64 $ 38.29 $ 40.34 $ 41.16 $ 42.40 $ 43.23 $ 6.3 Super. + Advanced Language 32.23 $ 33.52 $ 34.81 $ 36.53 $ 38.25 $ 39.97 $ 42.11 $ 42.97 $ 44.26 $ 45.13 $ Part-Time Wage Scale Grade Entry Mid Max 1 8.95 $ 9.91 $ 10.88 $ Library Page Rec Leader General Swim Instructor Rec Leader- After School Club Lifeguard Vehicle Custodian Aquatics Cust 2 9.40 $ 10.41 $ 11.42 $ Rec Programmer I - Summ. Day Camp 3 9.87 $ 10.93 $ 11.99 $ Rec Programmer II-Summ. Day Camp 4 10.36 $ 11.48 $ 12.59 $ Shift Supervisor 5 10.88 $ 12.05 $ 13.22 $ Adm. Clerk-Finance Rec Specialist 6 11.42 $ 12.65 $ 13.88 $ Library Assist. Rec Coord. Lead Swim Inst 7 11.99 $ 13.29 $ 14.58 $ 8 12.59 $ 13.95 $ 15.31 $ 9 13.22 $ 14.65 $ 16.07 $ Bus Driver 10 13.88 $ 15.38 $ 16.88 $ 11 14.58 $ 16.15 $ 17.72 $ 12 15.31 $ 16.96 $ 18.61 $ 13 16.07 $ 17.80 $ 19.54 $ 14 16.88 $ 18.69 $ 20.51 $ 15 17.72 $ 19.63 $ 21.54 $ 16 18.61 $ 20.61 $ 22.62 $ 17 19.54 $ 21.64 $ 23.75 $ Adm. Clerk-Police Librarian 18 20.51 $ 22.72 $ 24.93 $ 19 21.54 $ 23.86 $ 26.18 $ 20 22.62 $ 25.05 $ 27.49 $ 21 23.75 $ 26.30 $ 28.86 $ 22 24.93 $ 27.62 $ 30.31 $ 23 26.18 $ 29.00 $ 31.82 $ Senior Planner 24 27.49 $ 30.45 $ 33.41 $ 25 28.86 $ 31.97 $ 35.08 $ Plans Examiner/Inspector 26 Set rate per day/game Court Judge BackGr Invest. Fitness Instructor Bailiff Umpire/Referee Range Position ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 294 Unrepresented Full-Time Effective Date: 1/1/2013 Grade Position Step 1 Step 2 Step3 Step 4 Step 5 Step 6 Step 7 Step 8 A Aquatic Coordinator 12.62 $ 13.10 $ 13.58 $ 14.06 $ 14.54 $ 15.02 $ 15.50 $ 15.97 $ B Accountant I 16.19 $ 16.81 $ 17.42 $ 18.04 $ 18.65 $ 19.27 $ 19.88 $ 20.49 $ C Administrative Assistant -Confidential 18.75 $ 19.46 $ 20.18 $ 20.89 $ 21.60 $ 22.31 $ 23.02 $ 23.73 $ Information Systems Tech D Executive Legal Assistant 19.69 $ 20.44 $ 21.19 $ 21.93 $ 22.68 $ 23.43 $ 24.18 $ 24.92 $ Recreation Coordinator I Recreation Coordinator II E RSVP Coordinator (Grant) 20.67 $ 21.46 $ 22.24 $ 23.03 $ 23.81 $ 24.60 $ 25.38 $ 26.16 $ Network Administrator F 21.71 $ 22.53 $ 23.35 $ 24.18 $ 25.00 $ 25.83 $ 26.65 $ 27.47 $ G Records Supervisor 22.79 $ 23.65 $ 24.52 $ 25.38 $ 26.25 $ 27.11 $ 27.98 $ 28.84 $ Street/Sewer Mainr Supervisor Facilities and Grounds Maintenance Supervisor Transit Operations Supervisor H Management Analyst II 23.93 $ 24.84 $ 25.75 $ 26.66 $ 27.57 $ 28.48 $ 29.39 $ 30.29 $ Senior Accountant I Budget & Finance Analyst 25.13 $ 26.09 $ 27.04 $ 28.00 $ 28.95 $ 29.91 $ 30.86 $ 31.81 $ Senior Planner Water Treatment Supervisor/Operator III Collection System and Street Maintenance Supervisor J Senior Engineering Technician 26.38 $ 27.38 $ 28.39 $ 29.39 $ 30.39 $ 31.39 $ 32.39 $ 33.39 $ Senior Management Analyst Accounting Manager Drinking Water Section Supervisor Waste Water Treatment Section Supervisor K Project Engineer 27.71 $ 28.76 $ 29.81 $ 30.87 $ 31.92 $ 32.97 $ 34.02 $ 35.07 $ L W W Superintendent 29.09 $ 30.20 $ 31.30 $ 32.41 $ 33.51 $ 34.62 $ 35.72 $ 36.82 $ M 30.55 $ 31.71 $ 32.87 $ 34.03 $ 35.19 $ 36.35 $ 37.51 $ 38.66 $ N Transit Manager 32.08 $ 33.30 $ 34.51 $ 35.73 $ 36.95 $ 38.17 $ 39.39 $ 40.60 $ O Water Resource Manager 33.68 $ 34.96 $ 36.24 $ 37.52 $ 38.80 $ 40.08 $ 41.36 $ 42.63 $ ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 295 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. Personnel Services 5111 Regular Wages 5111.000 Reg Sal Admin Wages 5111.110 Reg Sal Field Services Wages 5111.120 Reg Sal Support Wages 5112 Part-Time Wages 5112.010 Youth Sports 5112.011 Instruction 5112.012 Lifeguarding Wages 5112.013 Cashiering Wages 5112.014 Administration Wages 5112.015 Custodial Wages 5112.020 Adult Sports 5112.040 Summer Day Camp 5112.050 After School Club 5112.060 Arts & Culture 5112.070 Active Adult 5112.101 PAL Coordinator 5113 Temporary 5121 Overtime 5199 Intra-governmental Service 5211 OR Workers' Benefit 5212 Social Security 5213 Med, Den, Life Ins. 5214 Retirement 5215 Long Term Disability Ins 5216 Unemployment Insurance 5217 Life Insurance Materials and Services 5311 Forms Various forms used by departments to collect information from the public. 5312 Maps Costs associated mainly with the Planning and Building Departments and Public Works. 5313 Paper 5314 Books For use by any department besides the library for purchase of reference books. 5315 Computer Supplies Supplies or equipment needed for computers within the department are recorded here. 5319 Other Office Supplies General consumable supplies and parts that are not otherwise listed. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 296 5321 Cleaning Supplies All cleaning supplies are accounted and budgeted for here. 5322 Lubricants Oil, grease, various lubricants for machinery recorded in this account. 5323 Fuel Fuel costs for all City vehicles. 5324 Clothing All protective and uniform clothing is recorded in this account. 5325 Ag Supplies Any supply for agriculture use. Includes small equipment that is not consumable and costs less than $5,000 per item. 5326 Safety/Medicines Safety equipment to include signs, cones, fire extinguishers, and other various equipment under $5,000 in cost. 5327 Chemicals Chemicals for water/sewer operations and the operation of the Aquatics Center. 5328 Lab Supplies Houses the costs for lab supplies within the Waste Water Treatment Plant as well as the Water Division. 5329 Other Operating Supplies Any other consumable supply not otherwise listed above. 5329.100 Events This account, and the below are all program supplies tied to a certain division of Community Services. 5329.200 Youth Sports 5329.300 Adult Sports 5329.400 Summer Day Camp 5329.401 Program Supplies-Youth 5329.405 Fiesta Services 5329.410 Woodburn Reads Grant 5329.500 After School Club 5329.600 Recreation Admin 5329.700 Arts & Culture 5329.800 Active Adult 5329.900 Museum 5331 Construction Materials 5332 Spare Parts 5333 Paint Includes all types of paint for the general maintenance of buildings and streets. 5334 Plumbing Supplies All supplies pertaining to plumbing under $5,000 in cost. 5335 Electrical Supplies All supplies pertaining to electrical under $5,000 in cost. 5336 HVAC All supplies pertaining to heating and cooling systems under $5,000 in cost. 5337 Tires/Parts Tire costs for all City vehicles. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 297 5338 Tools Tools that are not consumable and cost less than $5,000 per item. Items of $5,000 or more are considered capital outlay. 5339 Other Maintenance Supplies All other supplies used to maintain the City's infrastructure. 5341 Adult Materials Most of the following accounts are for use by the library and are categorized by their intended use. 5341.001 Fiction 5341.002 Non Fiction 5342 Children's Materials 5342.001 Juvenile Fiction 5342.002 Juvenile Easy 5342.003 Juvenile Non Fiction 5342.004 Parents 5342.005 Young Adult 5342.006 Reference 5343 Foreign Language Material 5343.001 Russian 5343.002 Spanish 5344 Large Print Materials 5344.001 Fiction 5344.002 Non Fiction 5344.003 Audiobooks 5345 Audio Video Materials 5345.001 Audio 5345.002 Visual 5347 Program Supplies Supplies used by the Community Services Department. 5347.001 Program Supplies - Music in the Park 5348 Periodicals General subscriptions to subject appropriate periodicals are budgeted and recorded here. 5349 Other Library Supplies 5351 Ammunition Used by the police to account for costs associated with firearm ammunition. 5352 Protective Clothing Protective clothing to be purchased by the Public Works Department 5353 Photographic Supplies Includes all costs associated with the evidence department within the Police Facility 5359 Other Police Supplies Any other consumable supply not otherwise listed above used only by the Police Department. 5361 Road Materials Any supply needed to maintain, construct or repair a road. 5362 Concrete 5363 Signs ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 298 5364 Culvert 5365 Guardrail 5369 Other Street Supplies Houses any other supply not mentioned above and pertaining to the Street Department 5371 Pipe 5372 Couplings 5373 Water Meters 5379 Other Water/Sewer Supplies Houses any other supply not mentioned above and pertaining to the Water Department 5379.001 Line Repair Supplies Supplies used to repair breaks in the abundant water mains throughout the City. 5379.002 Customer Service 5379.003 Pump Supplies 5379.004 Meter Parts 5379.005 Protective Equipment Equipment used to protect the user from danger is budgeted and accounted for in this account. 5379.006 Treatment/Storage Maintenance 5381 Turf This account contains any cost associated with the maintenance of the various lawns within the City. 5382 Flowering Plants 5383 Shrubs 5384 Trees This account and the above all account for the different plants that are purchased for the various parks within the City. 5385 Fertilizer 5389 Other Parks Supplies 5391 Inventory Stock 5392 Security Supplies 5399 Other Supplies All other supplies not mentioned above that are under $5,000 in cost 5411 Engineering & Architect Contains internal engineering costs allocated to various construction funds for the construction of infrastructure. 5412 Legal Legal representation from firms or individuals not part of the City's Legal Department. Includes bond counsel. 5413 Management 5414 Accounting/Auditing Costs associated with audit preparation 5415 Computer All expenses related to the replacement of personal computers 5416 Medical 5417 Human Resources – Recruitment and hiring costs specific to department/fund. 5418 Risk Management ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 299 5419 Other Professional Services Any other professional service rendered to the city from an outside agency 5419.003 US Gauging Station Fees 5419.101 Temporary Help 5419.201 ToT Grants 5419.401 Sponsored Programs 5419.402 Contract Services-Youth 5419.403 Contract Services--Other 5419.404 PAL Grant 5419.405 Fiesta Services 5419.501 Testing/Lab 5419.707 Educational Outreach 5419.721 Downtown Grants 5419.722 Small Bus Loans The above accounts all fall under professional services but pertain to a specific project/use 5421 Telephone/Data All cell phone and telecommunications expenses are housed in this account 5422 Postage Mailing costs whether US postal system or private carrier or courier services. 5423 Internet Costs of accessing and maintaining an Internet Presence. Includes fees paid to providers and identifiable line or bandwidth costs 5424 Advertising 5425 Publication of Legal Note 5426 Contract Networks 5427 Training Costs incurred for various training opportunities. 5428 IS Support An internal service charge to all the funds that use the services of the IS Department 5429 Other Communication Services Any other service cost for communication 5431 Lodging 5432 Meals 5433 Mileage Mileage reimbursement comes out of this account for employees that use personal vehicles to travel for work purposes 5434 Airfare 5439 Other Travel (includes car rental) Any other travel expense is budgeted and accounted for here 5443 Office Equipment Office equipment that are not consumable and cost less than $5,000 per item 5444 Vehicles Houses all lease payments for Police vehicles. 5445 Work Equipment 5446 Software Licenses Majority is spent within the Information Services Fund for licenses. ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 300 5446.915 NWS Upgrade Separate account established to account for the latest software upgrade to New World Systems Logos.NET Framework. 5448 Internal Rent Internal service charge for the allocation of facilities maintenance charges to all buildings owned by the City. 5449 Other Leases 5451 Natural Gas NW Natural - natural gas bills. 5452 Water/Sewer City water bills. 5453 Electricity PGE electric bills. 5454 Solid Waste Disposal Garbage collection and disposal costs. 5456 Street Lighting PGE Electric bills for street lights. 5459 Other Utilities Any other utility bill not mentioned above. 5461 Auto (Insurance) 5462 Employee Blanket Bond (Insurance) 5463 Bldg/Personal Prop (Insurance) 5464 Workers' Comp (Insurance) 5465 General Liability (Insurance) 5466 Boiler/Machinery 5467 Inland Marine 5468 Deductible 5469 Other Insurance Costs All other insurance premiums paid that do not fall into an above account. 5471 Equipment Repair & Maintenance 5472 Buildings Repairs & Maintenance 5472.001 Fixture Repair 5473 Improvements Repair & Mai 5474 Structures Repair & Maintenance 5475 Vehicle Repair & Maintenance 5476 Laundry This account accounts for the costs associated with the laundering of employee's work uniforms. 5477 Instrumentation & Calibration 5478 Playground Repair & Maintenance 5479 Other Repair & Maintenance Other repair expenses not mentioned above. 5482 Tree Maintenance Maintenance costs associated with trees in publicly owned areas. 5483 Sidewalks 5491 Dues & Subscriptions 5492 Registrations/Tuitions 5493 Printing/Binding ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 301 This account holds all costs associated with the printing of pamphlets, booklets and other documents out of house. 5494 Janitorial All costs associated to hiring outside janitorial services. 5495 Court Costs Costs incurred for successful operation of the Municipal Court 5496 Filing/Recording 5498 Permits/Fees Turnover money to state agencies from building permit income. 5498.059 MC Permits 5498.159 MC State Surcurcharge 5498.259 State Mfg Fee 5498.359 State Surcharge 5499 Other Services Accounts for any other service charges incurred. 5499.001 Regional Lib Services 5499.005 Grounds Maintenance Services 5499.101 Housing Rehab Loans 5499.102 Business Assistance Loans 5499.376 IF LOAN TIF 5499.466 IF LOAN WWDC 5499.911 911 Services Turnover money to NORCOM for 911 tax collected. 5499.999 Bond Issuance Costs Costs associated with the issuance of bonds. 5500 Banking Fees & Charges Fees associated with our general checking and merchant services accounts. 5510 Bad Debt Expense 5520 Grant Program 5540 Loan Program Capital Outlay 5611 Land 5612 Easements 5613 Parks 5621 Administrative 5621.015 City Hall Security 5621.042 Remodel FD Office 5622 Libraries 5622.016 Security Gates 5622.038 LIBRARY CARPET 5623 Park 5623.001 Pool Resurfacing 5623.002 Pool Electrical Panel 5623.011 Community Center 5623.020 Freon Leak Repair 5623.021 Evaporating Coil 5623.044 Pool Roof ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 302 5623.045 Pool Plaster 5623.046 Pool Projects 5624 Garage/Shop 5625 Jails 5629 Other Buildings 5629.004 Museum Exterior 5629.005 Museum Ceiling 5631 Streets/Alleys/Sidewalks 5631.012 Legion Park Road 5632 Bridges 5633 Parking 5634 Water 5635 Sewer 5636 Storm Drains 5637 Parks 5637.008 Hermanson Pond Design 5637.009 Greenway 5637.010 Parks Comprehensive Plan 5637.014 Settlemier Lighting 5637.029 Front Street Park 5637.040 Centennial Park 5637.042 Legion Park Playground 5637.043 Centennial Park 5637.044 Lutheran Church Project 5637.050 Wyfells Park Trail 5639 Other Improvements 5639.013 Plaza 5639.017 Front Street Playground 5639.033 Burlingham Playground 5641 Office Furniture & Equip 5642 Passenger Vehicles 5643 Heavy Equipment 5644 Communications 5644.028 Call Accounting 5644.032 Dark Fiber to Police 5645 Computing 5645.006 Replacement Server 5645.007 Internet Info Server 5645.023 AS 400 Back Up 5645.024 Laser Fiche Web Link 5645.025 MS SQL Server Licenses 5645.026 Council Laptops 5645.031 Police Router 5645.041 Novell Licenses 5645.101 Network 5646 Shop Tooling 5648 Systems/Control Equip 5649 Other Equipment ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 303 5649.027 Library Cameras 5649.034 Generator 5649.035 AIR CONDITIONER 5649.039 PROJECTOR Debt Service 5711 Bond Principle 5712 Note Principle 5713 Lease Principle 5714 Interfund Principle 5719 Other Principle 5721 Bond Interest 5722 Note Interest 5723 Lease Interest 5724 Interfund Interest 5724.101 Interfund Loan 5729 Other Interest Transfers Out 5811 Transfer to Other Funds 5811.001 Transfer to General Fund 5811.092 Transfer to General Op Reserve 5811.110 Transfer to Transit 5811.132 Transfer to Search & Seizure 5811.135 Transfer to Rev Sharing 5811.137 Transfer to Housing Rehab 5811.138 Transfer to RSVP 5811.139 Transfer to Cable Franchise 5811.140 Transfer to Street 5811.169 Transfer to Local Gas Tax 5811.357 Transfer to Police Construction 5811.358 Transfer to General CIP 5811.360 Transfer to Special Assessment 5811.363 Transfer to Storm CIP 5811.364 Transfer to Parks SDC 5811.376 Transfer to TIF 5811.465 Transfer to Sewer Construction 5811.466 Transfer to Water Construction 5811.470 Transfer to Water 5811.472 Transfer to Sewer 5811.474 Transfer To Water SDC 5811.478 Transfer to Surface Water 5811.568 Transfer to Information Services 5811.582 Transfer to T & E 5811.583 Transfer to Building Maintenance 5811.591 Transfer to Equipment Replace 5811.690 Transfer to Library Endowment ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 304 5811.691 Transfer to Museum Endowment 5811.692 Transfer to Water Deposit 5811.695 Transfer To Lavelle Black Trust Fund 5811.901 Transfer to Payroll Clearing 5811.915 Transfer Out 5841.123 IF Loan to Fund 123 5841.357 Interfund Loan Payment 5841.358 Interfund Loan Payment ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 305 Urban Renewal Agency (URA) – 720 Approved Budget FY 2013-14 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 306 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 307 Fund/Fund Number: Urban Renewal Agency- 720 Department Director: Jim Description of purpose/functions of department: This program repays the Urban Renewal Agency’s debt obligations. Statute requires that urban renewal funds be expended to support debt service. Revenues derived from property tax increment support the fund. Urban renewal agencies do not have permanent tax rates; they obtain funding through tax increment financing. Tax increment financing allocates revenues to an agency based on the amount of the urban renewal area’s excess or “incremental” value, the amount of assessed value above a base value that was frozen at a specific point in time. Woodburn’s Urban Renewal frozen base value is based on the 2001 tax year. Urban renewal does not place an additional burden on taxpayers. Rather, it shifts existing tax growth to the Agency from the taxing entities that would have otherwise continued to receive it had the Agency not formed. Debt obligations for 2010-11 are established in two ways: by contractual arrangement with the City of Woodburn, for charge associated with audit, legal, and consulting services and for the Front Street project; and for debt service on a $1,850,000, ten- year obligation entered into with Bank of America during FY 2005-06. The remaining balance on the debt is $476,382 as of June 30, 2013. The Urban Renewal Board created the Downtown Grant and Loan Program in 2011-12, funding physical improvements to downtown properties. The Grant and Loan Program initially stated with $240,000 which is available for downtown property owners and businesses. Fund Summary FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Urban Renewal Fund Revenues 989,654 1,351,441 1,480,000 Fund Balance 1,925,000 1,925,000 1,925,000 592,800 616,177 550,000 Taxes 550,000 550,000 550,000 3,755 6,335 3,000 Miscellaneous Revenue 10,500 10,500 10,500 - - 4,000,000 Other Financing Sources 4,500,000 4,500,000 4,500,000 1,586,209 1,973,953 6,033,000 Revenues Total 6,985,500 6,985,500 6,985,500 Expenditures - 43,857 79,891 Personnel Services 154,487 154,487 154,487 7,036 107,284 4,298,644 Materials & Services 309,500 309,500 309,500 - - - Capital Outlay 4,500,000 4,500,000 4,500,000 227,732 227,732 627,732 Debt Service 627,732 627,732 627,732 - - 1,026,733 Contingencies and Reserve 1,393,781 1,393,781 1,393,781 234,768 378,873 6,033,000 Expenditures Total 6,985,500 6,985,500 6,985,500 1,351,441 1,595,079 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 308 Fund Detail FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 720 - Urban Renewal Fund Revenues Department: 000 - Revenue Fund Balance 989,654 1,351,441 1,480,000 3081 Beginning Fund Balance 1,925,000 1,925,000 1,925,000 989,654 1,351,441 1,480,000 Total - Fund Balance 1,925,000 1,925,000 1,925,000 Taxes 592,800 616,177 550,000 3111 Property Tax 550,000 550,000 550,000 592,800 616,177 550,000 Total - Taxes 550,000 550,000 550,000 3,755 6,335 3,000 3611 Interest from Investments 10,500 10,500 10,500 3,755 6,335 3,000 Total - Miscellaneous Revenue 10,500 10,500 10,500 Other Financing Sources - - 4,000,000 3916 Note Proceeds 4,500,000 4,500,000 4,500,000 - - 4,000,000 Total - Other Financing Sources 4,500,000 4,500,000 4,500,000 1,586,209 1,973,953 6,033,000 Revenues Total 6,985,500 6,985,500 6,985,500 ---PAGE BREAK--- City of Woodburn FY 2013-14 Adopted Budget 309 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2013-14 FY 2013-14 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 720 - Urban Renewal Fund Expenditures Department: 151 - Finance Program: 1511 - Finance Personnel Services - 33,553 56,614 5111 Regular Wages 100,577 100,577 100,577 - 9 24 5211 OR Workers' Benefit 41 41 41 - 2,539 4,331 5212 Social Security 7,643 7,643 7,643 - 2,090 3,164 5213 Med, Den, Life Ins. 19,189 19,189 19,189 - 5,311 14,453 5214 Retirement 25,495 25,495 25,495 - 71 228 5215 Long Term Disability Ins 153 153 153 - [PHONE REDACTED] Unemployment Insurance 1,309 1,309 1,309 - 42 143 5217 Life Insurance 80 80 80 - 43,857 79,891 Total - Personnel Services 154,487 154,487 154,487 Materials & Services 45 54,645 58,144 5419 Other Professional Serv 69,000 69,000 69,000 - 50,488 72,000 5520 Grant Program 90,000 90,000 90,000 - - 18,000 5530 Design Services - - - - 1,856 150,000 5540 Loan Program 150,000 150,000 150,000 45 106,988 298,144 Total - Materials & Services 309,000 309,000 309,000 Capital Outlay - - - 5639 Other Improvements 4,500,000 4,500,000 4,500,000 - - - Total - Capital Outlay 4,500,000 4,500,000 4,500,000 45 150,845 378,035 Program Total: 1511 - Finance 4,963,487 4,963,487 4,963,487 Program: 9111 - Debt Service Materials & Services - - 4,000,000 5412 Legal - - - 6,991 [PHONE REDACTED] Other Professional Serv 500 500 500 6,991 296 4,000,500 Total - Materials & Services 500 500 500 Debt Service 185,600 193,557 251,855 5711 Bond Principle 251,855 251,855 251,855 42,132 34,175 375,877 5721 Bond Interest 375,877 375,877 375,877 227,732 227,732 627,732 Total - Debt Service 627,732 627,732 627,732 234,724 228,029 4,628,232 Program Total: 9111 - Debt Service 628,232 628,232 628,232 234,768 378,874 5,006,267 Department Total: 151 - Finance 5,591,719 5,591,719 5,591,719 Contingencies and Reserve Balances - - 684,733 5921 Contingency 46,400 46,400 46,400 - - - 5981.005 Reserve for Future Construction 1,005,381 1,005,381 1,005,381 - - 342,000 5981.008 Reserve for URA Debt 342,000 342,000 342,000 - - 1,026,733 Total - Contingencies & Reserve 1,393,781 1,393,781 1,393,781 234,768 378,874 6,033,000 Expenditures Total 6,985,500 6,985,500 6,985,500 1,351,441 1,595,080 - Fund Net: 720 - Urban Renewal Fund - - -