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City of Woodburn, Oregon And Woodburn Urban Renewal Agency ADOPTED BUDGET FY 2018-19 ---PAGE BREAK--- This page intentionally left blank. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 1 City of Woodburn Adopted Fiscal Year 2018-19 Budget Table of Contents Introduction GFOA Distinguished Budget Presentation Award Budget Committee Members Budget Message Estimated Ending Fund Balances 15 Summary of Revenues and Expenditures – All Funds 16 Full-time Equivalent (FTE) Summary by Supervising Group 18 Property Tax Analysis 19 Major Taxpayers 21 Reader’s Guide 23 Reader’s Guide 25 Fund Structure 26 About Woodburn 28 City Statistics – Location Demographics 28 City Statistics – Services 30 City of Woodburn Budget Calendar 32 Budgeting in Oregon 33 Budgeting in the City of Woodburn 35 Budget Document Columns 35 Budget Assumptions 36 Council Goals 38 Functional Organization Chart 39 General Services 41 Summary of Revenues and Expenditures – General Fund 001 42 Summary of General Fund Expenditures by Department 43 General Fund Revenue Sources and Other Discussion 44 General Fund – Revenue Detail 45 General Fund – Expenditures by Department 49 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 2 Administration Department 49 Council & Mayor 50 City Administrator 52 City Attorney 54 Finance 56 City Recorder 58 Human Resources 60 Economic Development 62 Police 64 Community Services Department 69 Library 70 Aquatics 72 Recreation 74 Parks and Facilities Maintenance 77 Community Services Administration 80 Retired and Senior Volunteer Program (RSVP) 83 Planning 84 Engineering 86 Non-Departmental 88 Contingency/Ending Fund Balance 91 Transit Fund – 110 92 Street Fund – 140 98 GO Debt Service Fund – 250 104 Utility Funds 105 Water Fund – 470 106 Sewer Fund – 472 112 Capital Construction Funds 119 General Cap Const Fund – 358 120 Street & Storm Cap Const Fund – 363 122 Sewer Cap Const Fund – 465 124 Water Cap Const Fund – 466 126 Special Revenue Funds 129 Building Inspection Fund – 123 130 Asset Forfeiture — 132 135 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 3 Housing Rehabilitation Fund — 137 136 Special Assessment — 360 139 Parks SDC Fund – 364 140 Street SDC Fund – 376 142 Storm SDC Fund – 377 144 Water SDC Fund – 474 145 Sewer SDC Fund – 475 147 PERS Reserve Fund – 693 148 Internal Services Funds 151 Information Technology Fund – 568 152 Insurance Fund – 581 156 Equipment Replacement Fund – 591 158 Trust Funds 161 Library Endowment Fund – 690 162 Museum Endowment Fund – 691 163 Lavelle Black Trust Fund – 695 164 Supporting Schedules 165 Debt Overview 166 Personnel Allocation 168 FTE Detail by Supervising Department 170 Budgeted Transfers 175 Capital Construction Projects 176 Project Data Sheets 176 Current Year Projects 177 Six Year Capital Improvement Plan – FY 2018-19 to FY 2023-24 198 Appendices 201 Glossary 202 Budget Policies & Fiscal Strategy 208 Five-Year Forecast 221 Wage Scales 239 Part-Time Wage Scale 239 AFSCME Wage Scale 240 Woodburn Police Association (WPA) Wage Scale 241 Police Management Wage Scale 241 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 4 Unrepresented Wage Scale 242 Chart of Accounts 243 LB-1 Notice of Budget Hearing 254 Budget Resolution 256 Urban Renewal Agency (URA) – 720 259 Urban Renewal Fund – 720 261 UR-1 Notice of Budget Hearing 264 Urban Renewal Agency Budget Resolution 265 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 5 Introduction GFOA Distinguished Budget Presentation Award Budget Committee Members Budget Message Estimated Ending Fund Balances Summary of Revenues and Expenditures – All Funds FTE Summary by Supervising Department Property Tax Analysis Major Taxpayers ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 6 GFOA Distinguished Budget Presentation Award The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Woodburn for its annual budget for the fiscal year beginning July 1, 2017. This is the sixth year in a row the City of Woodburn has been honored with this award. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 7 City of Woodburn, Oregon Budget Committee Members FY 2018-19 Councilors Term Expires Juan Serratos – Ward I Dec. 2020 Lisa Ellsworth – Ward II Dec. 2020 Robert Carney – Ward III Dec. 2018 Sharon Schaub – Ward IV Dec. 2018 Frank Lonergan – Ward V Dec. 2018 Eric Morris – Ward VI Dec. 2020 Electors Term Expires Don Judson – Position I Dec. 2019 John Zobrist – Position II Dec. 2019 Matthew Geiger – Position III Dec. 2018 Elida Sifuentez – Position IV Dec. 2018 Patty Soza – Position V Dec. 2019 John Reinhardt – Position VI Dec. 2018 City Administrator Scott Derickson Finance Director Sandra Montoya Senior Management Analyst Julie Moore City of Woodburn 270 Montgomery Street Woodburn, OR 97071 [PHONE REDACTED] www.ci.woodburn.or.us ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 8 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 9 Budget Message April 28, 2018 (Budget Committee) -and- June 11, 2018 (City Council/Urban Renewal Board) – budget message was updated to include adopted changes City Councilors, Budget Committee Members and Citizens of Woodburn: For your consideration, I am pleased to present the proposed budget for Fiscal Year (FY) 2018-19. The proposed budget continues to provide critical services and programs as well as continuing to address City Council goals. The total proposed budget, including contingencies and reserves, is $92.5 million. The General Fund portion of the proposed budget is $22.5 million (24.0 percent). Woodburn’s local indicators, similar to the Oregon economy, continue to improve. Industrial and residential annexations, sustained low unemployment rates and a strengthening General Fund cash position support a better outlook for FY 2018-19. Nevertheless, I continue to urge caution based on the City’s five-year forecast showing a decline in the General Fund ending fund balance in years three to five primarily due to employment-related expenses. As the City sees signs of economic recovery, it has become clear that previous General Fund reductions in both staffing and programs, combined with cost-containment strategies and adherence to the City Council’s Budget Polices, have resulted in a stronger financial and cash positions than otherwise would have occurred. The City Council and Woodburn Budget Committee members are commended for navigating the City through difficult times with both sound financial management practices and a strong vision for Woodburn’s future. Below are some highlighted budgetary changes in FY 2018-19: Creation of a PERS Reserve Fund (693): The City’s liability in Public Employee Retirement System (PERS) was $16,230,0921 as of June 30, 2016. This liability will be paid through a combination of 1 The $16,230,092 is the City of Woodburn’s net proportionate share of the Unfunded Actuarial Liability as of June 30, 2016. Oregon PERS’ independently audited financial statement can be found at: http://www.oregon.gov/pers/pages/section/financial_reports/financials.aspx ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 10 interest earnings and rate increases, which began in 2013 and will adjust every two years through 2033. The July 1, 2017 rate increase averaged 23.0 percent for the two-year period covering FY 2017- 18 and FY 2018-19. The FY 2019-20 and FY 2020-21 rates are projected to increase by an average of 25.0 percent from the current rates. As these rate increases are unsustainable, agencies throughout the state have identified some potential solutions. 1. State: In May 2017, Gov. Kate Brown appointed a PERS task force to identify potential funding sources to address the statewide $5 billion PERS liability. The findings resulted in the approval of Senate Bill (SB) 1566 establishing an Employer Incentive Fund (EIF), which provides up to 25.0 percent matching funds for qualifying employers who make an additional one-time lump sum payment to pay down their PERS unfunded actuarial liabilities (UAL). In the next six to nine months, the PERS board will develop the program, inclusive of procedures to request matching funds and develop a strategy to reduce the unfunded liability. 2. City of Woodburn: The PERS Reserve Fund is recommended to provide funding for the City’s participation in the State’s EIF program. Funding into the PERS Reserve Fund will come from three primary sources: a one-time transfer of $1.5 million held in the General Fund reserve specifically for PERS; a transfer of 1.0 percent of personnel costs charged to each fund; and interest earnings in Fund 693. A citywide transfer totaling $1,658,800 has been budgeted in FY 2018-19. Capital Repairs in General Cap Construction Fund (358): After multiple years of deferred maintenance, City Hall is in critical need of a new roof and HVAC system, along with remodeling due to water damage from a roof leak to walls and carpet throughout the building. The initial estimate to complete the majority of the needed remodeling is $2.8 million, to be funded through a $1.2 million General Fund transfer from one-time savings, and a $1.6 million loan to be repaid over a four- year period, with debt service payments beginning in FY 2019-20. Additionally there are three priority police capital projects in FY 2018-19 which are funded through prior year vacancy savings. The radio system $125,000, HVAC repair/replacement $22,000 (net of energy rebate) and $40,000 for the equipping of an Emergency Operation Center located in the Police facility. A transfer of $187,000 from the General Fund to the General Cap Construction Fund is shown in this FY 2018-19 budget. Beginning in FY 2017-18, the Oregon Department of Revenue began the quarterly distribution of Marijuana Tax revenue. In FY 2018-19, $68,000 has been budgeted. Information Technology (IT) Equipment Replacement (Fund 568): The repayment of a 5-year internal loan for the purchase of a citywide telephone system was completed in FY 2017-18. In place of the internal loan charge, a citywide charge of $60,000 will continue as an addition to line item “5428 IT Support” for the purposes of creating an IT equipment replacement reserve. This change aligns with the Council Policy (See Budget Policies and Fiscal Strategies, Section 5.E on page 212) for equipment replacement set-aside. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 11 Citywide Staffing Level Changes: The total full-time equivalent (FTE) count increased by 2.9, which includes 1.0 position in IT, .4 of a position in Finance, .5 in Transit, and 1.0 in Public Works. This change aligns with the Council Policy. Rounding to $10 and Departmental Restructuring: The budget is recommended with charges rounded up to the nearest $10 for a reader-friendly presentation. Additionally, in FY 2018-19 the reporting format has been modified to provide budget flexibility at the department level while still complying with Oregon Budget Law. Two reporting departments have been created in the General Fund: 1. Administration: This department includes all of the General Fund administrative divisions that provide citywide service and includes: Mayor & Council, City Administrator, City Attorney, Finance, City Recorder, and Human Resources. The Administration departmental budget will be adopted at a summary level with the division level detail shown in the budget document. 2. Community Services: This department includes all of the City’s quality of life divisions and includes: Library, Aquatics, Recreation, Parks & Facilities, and Community Services Administration. The Community Services departmental budget will be adopted at a summary level with the division level detail shown in the budget document. And finally, for the fifth year in a row the City has received a Distinguished Budget Presentation Award from the Government Finance Officers Association. I would like to thank department heads for their increased participation in generating such a comprehensive budget document. We are proud of these efforts and the progress made over the past few years. From a work product standpoint, these recognitions constitute a significant accomplishment. I would also like to thank department heads and City staff for adhering to the City’s budget policies and prudent financial management throughout the years. As busy members of our community, I appreciate the time the members of the Budget Committee have contributed to the budget process, in studying the material you are provided and donating the time to attend the annual Budget Committee meeting. The following pages provide some financial highlights of the detail found in the budget book. General Fund Highlights The General Fund allocates the City’s only discretionary revenues and provides critical services to community such as police, parks, library, planning, finance, etc. The General Fund’s primary revenue sources include property taxes, franchise fees, and shared state revenues (liquor, cigarette taxes, etc.). A General Fund budget (excluding contingencies and reserves) of $17.0 million is proposed for FY 2018-19 (see Total Expenses Before Contingency on page 42). This figure is 18.4 percent, or $2.6 million higher than the City’s FY 2017-18 Adopted Budget, primarily due to a $3.1 million in transfers for capital repairs and the creations of a PERS Reserve Fund. Excluding transfers, the year-over-year change in the General Fund budget is 4.1 percent, or $541,230 higher. Due to the General Fund’s labor-intensive programs, personnel costs represent the lion’s share of the annual budget increase. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 12 The General Fund is supported by budgeted revenues of $14.8 million and a $7.7 million estimated beginning fund balance. Revenues are budgeted to increase by 7.3 percent or, $1,011,107 compared to the FY 2017-18 Adopted Budget. On January 22, 2018, City Council updated the Fund Reserves & Contingencies Policy (See Budget Policies and Fiscal Strategies, Section 5.B on page 212) to set a goal of increasing the General Fund Contingency level from 17.0 percent to 25.0 percent as savings occur. Contingency is calculated as a percentage of the $17.0 million expenditure budget. Based on prior year budgetary savings and additional savings anticipated in FY 2017-18, the General Fund Contingency Reserve is met for FY 2018-19 at 23.3 percent or $3.9 million. The General Fund’s Shortfall Management Reserve (SMR) is retained at $1.0 million, and the Reserve for Facilities is retained at $615,000 in anticipation of future facility repair needs. For FY 2018-19, the General Fund expense over revenue shortfall is budgeted to be $2.2 million due to the transfer of savings to the General Cap Construction Fund and the PERS Reserve Fund. Excluding the transfers, revenue is budgeted to exceed expenses. FY 2018-19 Overall Budget (See Summary of Revenues and Expenditures on page 16) On March 13, 2017, the Woodburn City Council adopted its prioritized goals (found in the “Council Goals” section on page 38, which form the basis for priorities recommended in this budget. The proposed FY 2018-19 expenses budgeted for all funds (including transfers, contingencies and reserves) is $92.5 million. As required by state law the proposed budget is balanced. Revenues Woodburn relies on two major sources, along with various other revenue sources to fund operations: 1. Property taxes: Property tax serves as the largest source of revenue, 43.0 percent in the General Fund or 11.2 percent of citywide revenue, and provides for critical programs such as police, library, parks, aquatics, etc. In the last three years, property tax revenue has begun to rebound, and FY 2018-19 is budgeted 3.6 percent higher than the current fiscal year. The increase beyond the 3.0 percent statutory limit is primarily due to reduction in property tax compression and new construction. 2. Charges for goods and services (e.g. utility charges and fees): This makes up 15.0 percent of resources. Utility charges are impacted by rates, consumption, and infrastructure needs which are driven by population growth, new construction, regulatory compliance, and repairs. o Water charges provide for the delivery of safe drinking water to customers. As water rates have not increased since FY 2005-06, it is anticipated that the Water Master Plan will be adopted in May 2018 and will result in a rate increase and an accelerated need for improvement projects. Many of the planned water improvement projects are related to ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 13 expansion of the urban growth boundary and property developments, which will require service. o In anticipation of needed sewer system improvements, rate increases were issued July 1, 2014. There have not been any additional increases approved by the City Council, so this budget assumes sewer rates will remain relatively flat in the coming year. 3. Various other revenues supplement the City’s operations include: franchise fees (levied on utilities for use of public right-of-way), intergovernmental revenue (state shared revenue, liquor and cigarette taxes, transportation revenues) and fines (municipal court). These revenue sources are essential to the overall financial health of the City and are historically less volatile than discretionary revenue sources. Expenditures Personnel services represent the majority of the City’s operating costs and represents 17.0 percent of the total budget. Personnel costs increased 6.4 percent over the prior year and includes 2.9 additional positions and increases for merit/cost-of-living-adjustments, medical, and retirement costs. The proposed budget increases Materials & Services by 17.7 percent, or $2.0 million, over FY 2017-18. Consistent with City policy, operating departments did not increase their bottom line appropriations unless increases could be offset by revenue. Exceptions have been made for costs to advance City Council goals, or costs driven by external factors outside of the control of the departments, such as utilities, building maintenance, information technology, insurance and maintenance projects. Debt service obligations total $6.0 million, which represents approximately 6.4 percent of the total budget. For a detailed listing of the outstanding balance and annual debt service of the City, please refer to the Debt Overview section on page 166. Capital Construction Plan The proposed FY 2018-19 budget capital spending totals $15.2 million or 16.4 percent of total expenditures. The majority of the capital budget is for capital construction projects, which can be found in detail beginning on page 176. With the exception of projects requiring external financing, projects are budgeted for the full cost, even if the project is expected to span multiple budget periods. Full project costing ensures that budget authority is available should the schedule accelerate. All capital projects are individually reviewed and authorized by the Public Works Director, Finance Director and City Administrator prior to inclusion in the annual budget. Contingencies and Reserves Woodburn’s ending fund balances are comprised of contingency and reserve line items. The FY 2018-19 budget contains all City Council-mandated contingency balance levels for each operating fund as well as ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 14 reserves including debt service, dedicated construction funds or for other specific purposes. These balances cannot be expended without City Council approval. Urban Renewal Agency Woodburn’s Urban Renewal Agency (URA) budget includes the following capital projects: North First Street Improvements: $4,370,000 Alley improvements (Phase II): $50,000 Alley improvements (Phase III): $25,000 Museum Improvements: $400,000 Public Arts and Mural Program: $100,000 Conclusion The FY 2018-19 budget allocates resources in a manner that supports the strategic goals and direction provided by the Mayor and City Council. It is my recommendation as Woodburn’s Budget Officer that the Budget Committee approve the FY 2018-19 proposed budget as submitted. I am proud of the progress made over the past few years. Sincerely, Scott Derickson City Administrator ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 15 Estimated Ending Fund Balances July 1, 2018 Increases Decreases June 30, 2019 % Change General Services General Fund - 001 7,717,000 14,827,640 (16,970,630) 5,574,010 -27.8% Transit Fund - 110 140,000 613,800 (643,880) 109,920 -21.5% Street Fund - 140 4,207,400 2,271,010 (4,238,520) 2,239,890 -46.8% GO Debt Service Fund - 250 960 552,270 (553,230) - -100.0% Total General Services 12,065,360 18,264,720 (22,406,260) 7,923,820 Utility Funds Water Fund - 470 2,307,270 3,718,170 (3,826,430) 2,199,010 -4.7% Sewer Fund - 472 8,095,130 8,523,000 (9,759,920) 6,858,210 -15.3% Total Utility Funds 10,402,400 12,241,170 (13,586,350) 9,057,220 Capital Construction Funds General Cap Const Fund - 358 - 2,987,000 (2,987,000) - 0.0% Street & Storm Cap Const Fund - 363 - 4,403,800 (4,403,800) - 0.0% Sewer Cap Const Fund - 465 11,673,120 2,017,510 (3,847,000) 9,843,630 -15.7% Water Cap Const Fund - 466 1,880,730 946,320 (2,827,050) - -100.0% Total Capital Construction Funds 13,553,850 10,354,630 (14,064,850) 9,843,630 Special Revenue Funds Building Inspection Fund - 123 908,100 1,528,900 (1,449,550) 987,450 8.7% Asset Forfeiture - 132 14,770 230 (15,000) - -100.0% Housing Rehab Fund - 137 274,900 21,000 (21,000) 274,900 0.0% Special Assessment Fund - 360 18,100 4,520 - 22,620 25.0% Parks SDC Fund - 364 500,000 205,590 - 705,590 41.1% Street SDC Fund - 376 2,895,400 259,510 (2,200,000) 954,910 -67.0% Storm SDC Fund - 377 609,430 37,950 (140,000) 507,380 -16.7% Water SDC Fund - 474 1,240,850 126,890 (902,500) 465,240 -62.5% Sewer SDC Fund - 475 1,426,270 251,200 (903,410) 774,060 -45.7% Total Special Revenue Funds 7,887,820 2,435,790 (5,631,460) 4,692,150 Internal Services Funds Information Technology Fund - 568 215,000 1,118,930 (1,041,430) 292,500 36.0% Insurance Fund - 581 347,400 863,030 (961,000) 249,430 -28.2% Equipment Replacement Fund - 591 794,890 175,390 (970,280) - -100.0% Reserve for PERS - 693 - 1,696,060 (1,696,060) - 0.0% Total Internal Services Funds 1,357,290 3,853,410 (4,668,770) 541,930 Trust Funds Library Endowment Fund - 690 27,300 600 - 27,900 2.2% Museum Endowment Fund - 691 850 10 - 860 0.0% Lavelle Black Trust - 695 38,900 920 (20,000) 19,820 -49.0% Total Trust Funds 67,050 1,530 (20,000) 48,580 Total All Funds 45,333,770 47,151,250 (60,377,690) 32,107,330 -29.2% ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 16 Summary of Revenues and Expenditures – All Funds Fy 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 % % Total Actual Actual Budget Budget Change Budget Beginning Balance 35,999,348 38,312,751 41,959,260 45,333,770 8.0% 49.0% Revenues Taxes 9,180,586 9,705,562 10,008,775 10,370,500 3.6% 11.2% Licenses and Permits 492,106 554,809 733,326 893,090 21.8% 1.0% Intergovernmental 2,879,624 2,930,985 3,814,789 4,081,730 7.0% 4.4% Charges for Goods and Services 12,997,210 12,489,792 13,692,780 13,894,970 1.5% 15.0% Fines and Forefeits 423,520 419,731 467,500 456,500 -2.4% 0.5% Franchise Fees 2,065,564 2,110,531 2,080,674 2,401,450 15.4% 2.6% Miscellaneous Revenue 2,622,331 2,867,093 2,941,545 3,512,010 19.4% 3.8% Other Financing 80,118 11,067 20,000 1,615,050 7975.3% 1.7% Transfers In 1,458,297 702,217 7,025,367 9,925,950 41.3% 10.7% Total Revenues 32,199,356 31,791,787 40,784,756 47,151,250 15.6% 51.0% Total Beg. Bal. and Revenues 68,198,704 70,104,538 82,744,016 92,485,020 11.8% 100.0% Expenses Personnel Services 12,932,991 13,048,334 14,799,951 15,739,750 6.4% 17.0% Materials and Services 9,233,648 8,713,867 11,542,818 13,590,410 17.7% 14.7% Capital Outlay 1,159,970 1,122,258 12,202,900 15,164,630 24.3% 16.4% Debt Service 5,101,047 5,260,245 5,619,633 5,956,950 6.0% 6.4% Transfers Out 1,458,297 702,217 7,025,367 9,925,950 41.3% 10.7% Total Expenses Before Contingency 29,885,953 28,846,922 51,190,669 60,377,690 17.9% 65.3% Contingency & Reserves Contingency - - 4,149,908 7,421,450 78.8% 8.0% Reserve - SMR - - 1,008,193 1,010,000 0.2% 1.1% Reserve for Facilities - - 611,768 615,000 0.5% 0.7% Reserve for PERS - - 1,500,000 - -100.0% 0.0% Reserve for Equipment - - - 100,000 100.0% 0.1% Reserve for Future Years - - 20,634,720 19,314,150 -6.4% 20.9% Reserve for Debt Service - - 3,648,758 3,646,730 -0.1% 3.9% Total Contingency & Reserves - - 31,553,347 32,107,330 1.8% 34.7% Total Expenses 29,885,953 28,846,922 82,744,016 92,485,020 11.8% 100.0% Net Fund Balance 38,312,751 41,257,616 - - Total Budget 68,198,704 70,104,538 82,744,016 92,485,020 11.8% ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 17 Taxes 22.0% Licenses and Permits 1.9% Intergovernmental 8.7% Charges for Goods and Services 29.5% Fines and Forefeits 1.0% Franchise Fees 5.1% Miscellaneous Revenue 7.4% Other Financing 3.4% Transfer In 21.1% ALL FUNDS REVENUES BY CLASS - FY 2018-19 Revenues: Budget % Taxes 10,370,500 22.0% Licenses and Permits 893,090 1.9% Intergovernmental 4,081,730 8.7% Charges for Goods and Services 13,894,970 29.5% Fines and Forefeits 456,500 1.0% Franchise Fees 2,401,450 5.1% Miscellaneous Revenue 3,512,010 7.4% Other Financing 1,615,050 3.4% Transfers 9,925,950 21.1% Total 47,151,250 100.0% Excludes Beginning Fund Balance Personnel Services 26.1% Materials and Services 22.5% Capital Outlay 25.1% Debt Service 9.9% Transfers Out 16.4% ALL FUNDS EXPENSES BY CLASS - FY 2018-19 Expenses: Budget % Personnel Services 15,739,750 26.1% Materials and Services 13,590,410 22.5% Capital Outlay 15,164,630 25.1% Debt Service 5,956,950 9.9% Transfers Out 9,925,950 16.4% Total 60,377,690 100.0% Excludes Contingency & Reserves ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 18 Full-time Equivalent (FTE) Summary by Supervising Group Actual Actual Budget Budget FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FTE Year-Year Department FTE FTE FTE FTE Change Change City Administrator 2.35 2.35 2.35 2.35 0.00 City Attorney 2.45 2.45 2.45 2.45 0.00 City Recorder 1.20 1.20 1.20 1.20 0.00 Finance 8.90 8.90 9.20 9.60 0.40 Human Resources 2.00 1.00 2.00 2.00 0.00 Economic Development 1.00 1.00 2.00 2.00 0.00 Community Services 43.60 44.20 43.40 43.90 0.50 Information Technology 4.00 4.00 4.50 5.50 1.00 Community Development 6.50 6.80 7.80 7.80 0.00 Police 42.60 42.70 43.60 43.60 0.00 Public Works 39.00 37.83 38.00 39.00 1.00 Total FTE 153.60 152.43 156.50 159.40 2.90 1.9% The FTE Detail by Supervising Group on page 170 will provide the breakdown for this table. City Administrator, 1% City Attorney, 2% City Recorder, 1% Finance, 6% Human Resources, 1% Economic Development 1% Community Services, 28% Information Technology, 3% Community Development 5% Police 27% Public Works 24% FTE BY SUPERVISING GROUP ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 19 Property Tax Analysis 7,254,000 7,252,000 7,351,000 7,495,000 7,625,000 7,000,000 7,200,000 7,900,000 8,058,000 8,720,576 9,002,200 7,063,853 7,336,823 7,330,490 7,410,058 7,088,099 7,138,762 7,508,936 7,915,800 8,358,013 8,740,000 2 0 0 8-09 2 0 0 9- 10 2 0 1 0-11 2 0 1 1-12 2 0 1 2-13 2 0 1 3-14 2 0 1 4-15 2 0 1 5-16 2 0 1 6- 17 2 0 1 7-18 2 0 1 8-19 PROPERTY TAX BUDGETED VS. ACTUAL COLLECTED - GENERAL FUND Budgeted Actual Fiscal % Change Year Budgeted Actual Collected in Actuals 2008-09 7,254,000 7,063,853 4.5% 2009-10 7,252,000 7,336,823 3.9% 2010-11 7,351,000 7,330,490 -0.1% 2011-12 7,495,000 7,410,058 1.1% 2012-13 7,625,000 7,088,099 -4.3% 2013-14 7,000,000 7,138,762 0.7% 2014-15 7,200,000 7,508,936 5.2% 2015-16 7,900,000 7,915,800 5.4% 2016-17 8,058,000 8,358,013 5.6% 2017-18 8,720,576 8,740,000 4.6% 2018-19 9,002,200 General Fund ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 20 Property Tax Analysis – continued Source: Marion County Tax Assessor’s Office The City of Woodburn’s permanent tax rate is $6.0534 per thousand, as set by Measure 50 in 1997-98. 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 $ Total Taxes for Distribution City of Woodburn (District 119) The values depicted in the graph are for total tax dollars levied for distribution to the City of Woodburn. Often this total will never be completly collected due to non payments of real property tax or the 3% discount for paying in full.*** ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 21 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 Premium Outlets – one of Oregon’s most popular tourist attractions. Below is a list of the major taxpayers for FY 2017-18: 2017-18 2017-18 % of City Assessed Assessed Assessed Taxpayer Value Taxes Value* WINCO FOODS LLC 73,193,926 1,330,051 4.79% WOODBURN PREMIUM OUTLETS LLC 64,310,695 1,252,551 4.21% FOOD SERVICES OF AMERICA INC 30,087,880 546,818 1.97% PORTLAND GENERAL ELECTRIC CO 18,078,840 328,617 1.18% WAL-MART REAL ESTATE BUSINESS TR 16,584,060 318,872 1.08% HARDWARE WHOLESALERS INC 15,620,270 283,845 1.02% CASCADE MEADOW LLC 13,454,790 262,102 0.88% CROWN 2 DEVELOPMENT LLC 12,029,160 234,330 0.79% NORTHWEST NATURAL GAS CO 11,105,000 201,796 0.73% PACIFIC REALTY ASSOCIATES LP 9,734,820 189,149 0.64% KWDS LLC 9,090,940 177,093 0.59% ARGO WOODBURN LLC 8,963,870 164,030 0.59% STONEHEDGE PROPERTIES INC 90% & 8,290,490 150,651 0.54% WOODBURN PLAZA LLC 7,457,650 145,277 0.49% FLEETWOOD HOMES INC 7,659,080 139,178 0.50% SPECIALTY POLYMERS INC 6,225,997 113,813 0.41% EARL A DOMAN LLC 5,753,920 111,807 0.38% KERR CONTRACTORS OREGON INC 6,148,771 111,733 0.40% ART MORTGAGE BORROWER PROPCO 5,659,830 109,972 0.37% 3099 PACIFIC LLC 6,048,860 109,917 0.40% WOODBURN INVESTMENT ASSOC LTD 5,796,290 105,328 0.38% CAPITAL DEVELOPMENT COMPANY 5,710,000 103,760 0.37% SABROSO COMPANY 5,636,430 102,786 0.37% VILLAGE BY THE GREEN LLC 4,589,570 89,406 0.30% BAKER,PAMELA RAE 4,637,970 89,007 0.30% *Source: Marion County Assessor’s Office The assessed valuation of $1,529,089,725 for FY 2017-18 was $44,099,826 or 2.97 percent, higher than FY 2016- 17 of $1,484,989,899. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 22 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 23 Reader’s Guide Reader’s Guide Fund Structure About Woodburn City Statistics – Location and Demographics City Statistics – Services City of Woodburn Budget Calendar Budgeting in Oregon Budgeting in the City of Woodburn Budget Document Columns Budget Assumptions Council Goals Functional Organization Chart ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 24 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 25 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 policies that are available. The second is to provide City Management with a financial and operating plan that conforms to its accounting system and State Budget Law (ORS 294). Introduction This section provides an overview of the key issues and the major areas of emphasis for the City. 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 budget for the coming year, followed by department staffing, property taxes and summary schedules for revenues, expenditures and ending fund balances. Reader’s Guide: The reader’s guide outlines how the budget document is presented and defines key elements for the reader. The section includes the fund structure, statistics, and information about budgeting in Oregon and the City, budget assumptions, council goals, and an organizational chart. Budgets: The budgets contain various departments/divisions, in numerical order, presented with a narrative describing the department/division’s function and the budget for the coming year as well as prior years’ budget and actual information. Both summary tables and detail tables have been included for active funds with significant amounts of activity. Funds with limited activity only have a detail table. Governmental funds use a modified accrual basis of budgeting and reporting. Under this method, revenues are budgeted if they are measurable and available within 60 days of the fiscal year end. Revenues subject to accrual include property taxes, franchise, fees, interest, and state shared revenues. Expenditures are budgeted in the period during which the goods and services are provided. Principal and interest on general obligation bonds are budgeted in the fiscal year of payment. Compensated absences are not budgeted in governmental funds. Proprietary funds use a similar modified accrual basis except that revenues are budgeted when earned and compensated absences are accrued as an expense. Supporting Schedules The supporting schedules provide more detail for readers. The supporting schedules (page 165) include Debt Overview, Personnel Allocation, FTE Detail by Supervising Group, Budgeted Transfers, and Capital Construction Projects. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 26 Fund Structure Governmental Funds Proprietary Funds General Services Funds Utility Funds Capital Construction Funds Special Revenue Funds Internal Service Funds Trust Funds City of Woodburn Budget by Funds TOTAL BUDGET = $92,485,020 General Fund $22,544,640 GO Bond Fund $553,230 Transit Fund $753,800 Street Fund $6,478,410 General Cap Const Fund $2,987,000 Street Storm Cap Const Fund $4,403,800 Water Cap Const Fund $2,827,050 Sewer Cap Const Fund $13,690,630 Building Inspection $2,437,000 Housing Rehab Fund $295,900 Asset Forfeiture $15,000 Special Assessement $22,620 Parks SDC Fund $705,590 Street SDC Fund $3,154,910 Storm SDC Fund $647,380 Water SDC Fund $1,367,740 Sewer SDC Fund $1,677,470 Library Endowment $27,900 Museum Endowment $860 Lavelle Black Trust Fund $39,820 Water Fund $6,025,440 Sewer Fund $16,618,130 Information Technology $1,333,930 Insurance Fund $1,210,430 Equipment Replacement $970,280 PERS Reserve Fund $1,696,060 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 27 Category and Fund Name Listing Description Fund Type (Audit Classification) General Services Accounting for: General Fund (GF) - 001 Revenues and expenditures of 16 general operating departments. Governmental Funds Street Fund - 140 Priviledge and state gas tax revenues and expenditures. Governmental Funds Transit Fund - 110 Revenues and expenditures of the City's transit program. Governmental Funds General Obligation (GO) - 250 Property tax revenue for voter-approved debt payments. Governmental Funds Utility Funds Water Fund - 470 Revenue and expenses for the operation of the City's water system. Proprietary Funds Sewer Fund - 472 Revenue and expenses for the operation of the City's sewer system. Proprietary Funds Capital Construction Funds General Cap Constr - 358 Capital improvement projects for general services facilities. Governmental Funds Water Cap Constr - 466 Major repairs, upgrades, or capital improvements to the water system. Governmental Funds Street/Storm Cap Constr - 363 Capital improvements to the street and storm water systems. Governmental Funds Sewer Cap Constr - 465 Loan proceeds used for capital improvements to the sewer system. Governmental Funds Special Revenue Funds Building Inspection - 123 Revenue and expenditures of the City's building permit program. Governmental Funds Housing Rehab - 137 Expenditures of the Community Development Block Grant funds. Governmental Funds Asset Forfeiture - 132 Revenue and expenditures of the City's asset and/or seizure funds. Governmental Funds Special Assessment - 360 Revenue and expenditures of the City's local improvement districts. Governmental Funds Parks SDC - 364 Revenue and expenditures of system development charges for the park system. Governmental Funds Street SDC - 376 Revenue and expenditures of system development charges for street system. Governmental Funds Storm SDC -377 Revenue and expenditures of system development charges for the storm system Governmental Funds Water SDC - 474 Revenue and expenditures of system development charges for the water system Governmental Funds Sewer SDC - 475 Revenue and expenditures of system development charges for the sewer systemGovernmental Funds Internal Services Funds Information Technology - 568 Revenue and expenditures of the telephone, network, and technology services. Proprietary Funds Insurance - 581 Revenue and expenditures of the insurance and risk management services. Proprietary Funds Equipment Replacement - 591 Revenue and expenditures for vehicle and equipment replacement. Proprietary Funds PERS Reserve - 693 Revenue and expenditures for PERS unfunded liability Proprietary Funds Trust Funds Library Endowment - 690 Revenue donated to the Woodburn Pulice Library for building maintenance. Governmental Funds Museum Endowment - 691 Proceeds held in trust for improvements to the World's Berry Center Museum. Governmental Funds Lavelle Black Trust - 695 Private donation fund for the sustaining of the Police K-9 program. Governmental Funds Bold/Italized funds denote classification as a major fund for auditing purposes. Funds not bolded are classified at non-major for auditing purposes. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 28 About Woodburn City Statistics – Location Demographics The City of Woodburn is located in Marion County, Oregon, 18 miles northeast of Salem and 30 miles southwest of Portland along the I-5 corridor. Woodburn is located in Oregon’s agricultural rich Willamette Valley, which experiences a moderate climate. Incorporated in 1889, Woodburn has changed significantly. The City originally began as a small farming and manufacturing community. Beginning the 1960s, Woodburn became a suburb of Salem and Portland with its proximity to I-5. Over the past two decades, Woodburn has grown 74.0 percent to an area of 5.4 square miles. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 29 Woodburn Premium Outlets, a top state tourist attraction, has over 100 brand name and specialty stores offering great shopping value. Situated in a large agricultural area, Woodburn is a gateway to many farms, nurseries and harvest festivals in the area. Al’s Garden Center started in Woodburn in 1948, Wooden Shoe Tulip Farm hosts a month-long Tulip Festival in March/April, Bauman’s Farm and Garden, in Gervais, hosts a month-long harvest festival in October, and Mt. Angel Oktoberfest celebrates the end of the harvest season in September. Another attraction is the Woodburn Dragstrip just west of I-5. Built in 1961, Woodburn Dragstrip has a ¼-mile track and hosts many racing events from March through October. Woodburn is a very diverse community. With a population of 24,496 Woodburn is the 21st most populated city in Oregon. Other statistical information from U.S. Census Bureau, American Fact Finder: Median income = $44,228 Number of companies: 1,339 High School Graduate or Higher: 70.4% Total Housing units: 8,404 Bachelor’s degree or higher: 12.9% Median Age: 33.4 Hispanic or Latino population: 58.1% Veterans: 1,384 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 30 City Statistics – Services Actual Actual % FY 2015-16 FY 2016-17 Change Community Services Parks Parks/Open space acreage 110 128 16% Playgrounds 9 8 -11% Picnic Shelters 9 6 -33% Park Restrooms 4 4 0% Sports Fields 8 8 0% Library Attendance 135,317 125,153 Circulation 180,890 180,598 0% Volumes in Collection 116,335 122,958 6% Volumes Added 11,913 13,841 16% Computer Usage, # of Internet Sessions 29,104 26,217 -10% Wi-Fi Connections 47,381 71,789 52% Program Attendance 6,619 5,074 -23% Aquatics Attendance 114,810 140,834 23% Lesson Enrollment 1,837 1,450 -21% Active Memberships 1,288 1,448 12% Recreation Youth Sports, participants 1,060 1,097 3% Adult Sports, number of teams 28 39 39% Youth Programs, participants 159 109 -31% Adult Programs, participants 168 81 -52% Special Events, attendance 28,037 29,291 4% Public Transportation Fixed Route Rides 32,684 25,533 -22% Fixed Route Mileage 45,688 44,249 Dial-A-Ride Trips 6,221 6,224 0% Dial-A-Ride Mileage 20,989 19,388 Out of Town Medical Rides 1,321 1,473 12% Description ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 31 Actual Actual % FY 2015-16 FY 2016-17 Change City Utilities Water Production capacity, mgd 2 2 0% Peak capacity demand, mgd 5-6 5-6 0% Storage capacity, mg 5.45 5 0% Number of wells 9 9 0% Miles of water mains 98.76 99 0% Customers 6,843 6,942 1% Fire Hydrants 964 964 0% Wastewater Average daily treatment 2-3 2-3 0% Peak capacity demand 16 16 0% Miles of sewer pipeline 87 87 0% Lift stations 8 8 0% Stormwater Miles of storm sewer 59 59 0% Manholes 1,400 1,400 0% Public Safety Police Calls 14,744 14,934 1% Sworn Officers 34 34 0% Arrests 1,003 1,060 6% Offenses 2,871 3,408 19% Crime Index (Violent Crime) 210 393 87% Crime Index (Property Crime) 1,448 1,458 1% Officers per 1,000 Citizens 1.36 1.36 0% Building/Planning Total Building Permits issued Residential, New 226 2 -99% Multi Family 33 12 -64% Assisted Living Facilities 8 - -100% Residential Additions & Alterations - 43 -100% Industrial 16 17 6% Commercial 93 90 Signs and Fences 5 4 -20% Manufactured Homes 5 3 -40% Total Building Permits Issued 386 171 -56% mg = million gallons mgd = million gallons per day Description ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 32 The Budget Process City of Woodburn Budget Calendar December As per City Charter the City Administrator is the Budget Officer Perform mid-year review of financial position and Five-Year Forecast Request for new personnel, capital outlay, and equipment Position budgeting process starts January Revenue and expense estimates are gathered for beginning balance calculations Personnel services budget drafted by Finance Department Budget Officer delivers kickoff memo to departments with budget goals and limitations February Departments enter budgets into accounting system Finance enters required fund transfers and balances each fund March Initial budget draft is compiled and distributed to departments for review Meetings are held with department heads and City Administrator Make final changes to budget document Prepare the proposed budget for committee review April Print notice of budget committee meeting and post on website Deliver copies of budget to committee members and post on website Budget committee meets to discuss proposed budget and approve May Changes are made (if necessary) Print notices of budget adoption public hearing June Council holds public budget meeting Council discusses any changes made by committee and may propose new changes Council adopts budget, makes applicable appropriations and declares tax levies July Adopted budget takes effect Submit budget packets to County Assessor Submit revenue sharing certificates to state of Oregon ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 33 Budgeting in Oregon A budget is a financial plan for one fiscal year. In Oregon, local governments operate on a fiscal year that begins July 1 and ends the following June 30. A budget shows the estimated costs, called expenditures, in the coming fiscal year. It shows other budget requirements that must be planned for, but won’t actually be spent. It also shows the money, called resources or revenues, the local government estimates will be available to pay for these expenditures. In Oregon, a budget is necessary to justify the need for a given rate and amount of property tax. Preparing a budget allows a local government to look at its needs in light of the money available 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. 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/or made adjustments, they approve the budget. Local budget law process requires that certain specific actions happen as a local government prepares its annual budget. The process can be broken down into four phases: Phase 1: The Budget Officer puts together a proposed budget. The Budget Officer must prepare the proposed budget in a format, designated by the Department of Revenue, which meets the requirements set out in the statutes. In larger local governments, department heads or program managers may help. Phase 2: The Budget Committee approves the budget. Statutes spell out who can be on the budget committee. The Budget Committee reviews the proposed budget, listens to the comments from citizens and then approves the budget. Special public notices are required before the budget committee’s first meeting. Phase 3: City Council adopts the budget and, when appropriate, certifies property taxes to the County Assessor. This phase includes a special hearing of the governing body and specific public notices, including a summary of the approved budget. Special forms must also be used to notify the County Assessor of the local government’s property tax levy. Adoption of the budget must occur no later than June 30. Phase 4: This occurs during the fiscal year budget period when the local government is operating under the adopted budget. This phase includes changes to the adopted budget, which must be made before additional money is spent, or money is spent for a different purpose than described in the adopted budget. You can make changes to the budget through resolution transfers and supplemental budgets. Resolution Transfers A resolution transfer is a way to move appropriations from one existing category to another, usually within the same fund, during the fiscal year. To transfer resources/appropriations the governing body must pass a resolution. The resolution must state the need, purpose and amount of the transfer. Resolution transfers are used within a fund. For example, within the General Fund you can use a resolution to transfer appropriation authority from one department to another. The total appropriations for the General Fund do not change. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 34 Supplemental Budget A supplemental budget modifies the adopted budget and is used to create new appropriations to spend resources. They can also be used to transfer resources/appropriations between funds. A supplemental budget can be created when: An occurrence or condition that was not known at the time the adopted budget was prepared requires a change in financial planning; A situation that was not foreseen at the time the adopted budget was prepared and requires prompt action; Money that was not anticipated when the adopted budget was prepared is made available by another unit of federal, state, or local government; A request for services or facilities is received, the cost of which will be paid for by a private individual, corporation, or another governmental unit and was not known at the time the adopted budget was prepared; Property taxes are received in an amount much greater than the amounts estimated in the adopted budget and the difference in resources will significantly affect the level of service the local government could provide. There are two processes for preparing and adopting a supplemental budget. If the plan is to adjust a current budget fund by less than 10.0 percent of that fund’s expenditures, then the process to adopt the supplemental budget is fairly simple. If the supplemental budget will be adjusting more than one fund, the change to each fund must be less than 10.0 percent to use the simpler process. If the change that needs to be made to a fund of the adopted budget is 10.0 percent or more of the expenditures of the fund, then a longer budgeting process must be followed. The two procedures are: Less than 10.0 percent The governing body adopts the supplemental budget at a regular scheduled Council meeting. The budget committee is not required. Notice of the regular meeting at which the supplemental budget will be adopted is published in one of the following ways: published in local newspaper, mailed to every citizen using the U. S. Postal Service or hand delivered to every citizen. At the meeting, a resolution adopting the supplemental budget and making appropriations is approved. More than 10.0 percent A special hearing must be held to discuss and adopt the supplemental budget. The governing body holds the hearing. The budget committee is not required to be involved. Five to 30 days before the hearing a notice of the hearing and summary of the supplemental budget are published using one of the publication methods previously described. The governing body enacts a resolution to adopt and appropriate the supplemental budget after the hearing. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 35 Budgeting in the City of Woodburn In the City of Woodburn, the City Administrator serves as the Budget Officer according to Oregon Revised Statutes (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. The Finance Department and the appropriate operating departments perform continued review of revenues and expenditures. The City prepares its budget in accordance with ORS 294. 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) approval. 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 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 the budget as proposed by the budget officer. The middle column is the amount approved by the budget committee. The final column is the adopted budget by the City Council. FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Council & Mayor - - - Personnel Services 26,560 26,560 26,560 17,700 19,148 26,634 Materials & Services 27,440 27,440 27,440 17,700 19,148 26,634 Council & Mayor Total 54,000 54,000 54,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 36 Budget Assumptions The following assumptions were used in the development of the budget for the next fiscal year. Primary Revenue Sources Property tax revenue is expected to increase 3.2 percent over the current year budget, and compression is expected to decline further Franchise fees are expected to grow by 15.0 percent State revenue sharing was reviewed and updated based on current year actual receipts All other revenue sources are estimated using trend analysis Personnel Services Position budgeting utilized actual amounts from the payroll system as much as possible Step increases budgeted based on employee anniversary dates A Cost of Living Adjustment (COLA) was calculated for unrepresented/management employees Bargaining Group FY 2017-18 FY 2018-19 FY 2019-20 Woodburn Police Association – Officers (WPA) 3.0% 2.75% 2.5% Woodburn Police Association – Community Service Officers (WPA) 4.0% 4.0% 2.5% American Federation of State, County, and Municipal Employees (AFSCME) Varied 2.0% N/A Health insurance premiums (medical, dental and vision) increased by 10.0 percent Actual PERS employer rates (rounded) effective July 1, 2017 were used o General Service Tier 1 & 2 – 19.0 percent (increase of 25.0 percent) o General Service Oregon Public Service Retirement Plan (OPSRP) – 12.0 percent (increase of 30.0 percent) o Police Tier 1 & 2 – 24.0 percent (increase of 28.0 percent) o Police OPSRP – 17.0 percent (increase of 25.0 percent) Pickup of employee PERS 6.0 percent was budgeted Unemployment rate of 0.1 percent Materials & Services Departments were instructed to keep the Materials and Services category relatively flat from prior year appropriation A few line items were allowed to increase based on external influences: building rent, information technology services, insurance, and utilities An internal loan for IT equipment was paid off. In working towards Council policy, Section 5.E. Equipment Replacement (See Budget Policies and Fiscal Strategy, Page 212), funds will go to line item 5428 IT Support for the purpose of building an IT replacement reserve. Capital Outlay Budgeted amounts in this category are estimated on the purchase cost for the entire project Costs include all ancillary expenses needed to put the asset into operation ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 37 Indirect Cost Allocations Administrative functions are allocated to benefiting funds and departments based on an equitable activity for each function o IT costs are allocated based on the number and types of computers in service o Internal rent is allocated based on square footage of the building being served o Insurance Fund charges are based on the underlying drivers such as labor costs, insurance rate for workers’ compensation, or vehicles in use for auto insurance o The Transit Fund is allocated the federally allowed de minimis of 10.0 percent of the fund’s budget ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 38 Council Goals The Woodburn City Council held a goal setting retreat on March 4, 2017, which was followed by Council adopting the following goals on March 13, 2017: Rebuild the City’s planning and development capacity in order to successfully manage the significant and anticipated development in upcoming years Continue the City’s economic development activities for the purpose of attracting capital investment, jobs and an improved quality of life for Woodburn residents Community outreach with the goal of strengthening the City’s relationship with all aspects of its community Expand the City’s efforts to build community-based public safety programming as a means of further building and maintaining good community/police relationships Develop an assessment plan for pursuing a community center Complete the design and recommendation for funding the completion of the First Street project The Council felt these goals could be accomplished within the next 24 months. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 39 Functional Organization Chart City of Woodburn Pop. 24,685 City Attorney Mayor and City Council City Administrator Municipal Court Judge Assistant City Administrator City Recorder Finance Director Human Resources Director Community Development Director Economic Development Director Police Chief Public Works Director Information Technology Engineering Wastewater Surface Water Drinking Water Street Maintenance Fleet Maintenance Library Aquatics Recreation Parks Maintenance Transit Special Projects Community Relations Museum Planning Building Non-Departmental GO Debt Service Housing Rehab PERS Reserve Insurance Risk Management Asset Forfeiture LaVelle Black Trust Economic Development Urban Renewal ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 40 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 41 General Services General Fund Revenue Sources and Expenditures – General Fund 001 Summary of General Fund Expenditures by Departments General Fund Revenue Sources and Other Discussion General Fund – Revenue Detail General Fund – Expenditures by Department o Administration Council & Mayor City Administrator City Attorney Finance City Recorder Human Resources o Economic Development o Police o Community Services Library Aquatics Recreation Parks and Facilities Maintenance Community Services Administration o RSVP o Planning o Engineering o Non-Departmental o Contingency/Ending Fund Balance Transit Fund 110 Street Fund 140 GO Debt Service Fund 250 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 42 Summary of Revenues and Expenditures – General Fund 001 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 % % Total Actual Actual Budget Budget Change Budget Beginning Balance 4,470,347 5,230,188 5,900,000 7,717,000 30.8% 34.2% Revenues Taxes 8,562,396 9,065,453 9,365,775 9,693,670 3.5% 43.0% Licenses and Permits 68,752 95,866 79,600 111,000 39.4% 0.5% Intergovernmental 764,566 845,008 751,560 868,000 15.5% 3.9% Charges for Goods and Services 687,336 693,752 832,607 994,270 19.4% 4.4% Fines and Forefeits 423,520 419,731 467,500 456,500 -2.4% 2.0% Franchise Fees 1,707,580 1,750,711 1,760,674 2,023,950 15.0% 9.0% Miscellaneous Revenue 696,521 588,929 558,817 680,250 21.7% 3.0% Total Revenues 12,910,671 13,459,450 13,816,533 14,827,640 7.3% 65.8% Total Beg. Bal. and Revenues 17,381,018 18,689,638 19,716,533 22,544,640 14.3% 100.0% Expenses Personnel Services 8,474,950 8,345,717 9,274,288 9,616,620 3.7% 42.7% Materials and Services 3,406,465 3,808,356 4,054,019 4,198,420 3.6% 18.6% Capital Outlay 60,580 68,022 - 54,500 100.0% 0.2% Transfers Out 208,835 197,742 1,002,453 3,101,090 209.4% 13.8% Total Expenses Before Contingency 12,150,830 12,419,837 14,330,760 16,970,630 18.4% 75.3% Contingency & Reserves Contingency - - 2,265,812 3,949,010 74.3% 17.5% Reserve - SMR - - 1,008,193 1,010,000 0.2% 4.5% Reserve for Facilities - - 611,768 615,000 0.5% 2.7% Reserve for PERS - - 1,500,000 - -100.0% 0.0% Total Contingency & Reserves - - 5,385,773 5,574,010 3.5% 24.7% Total Expenses 12,150,830 12,419,837 19,716,533 22,544,640 14.3% 100.0% Fund Net 5,230,188 6,269,801 - - Total Expenses and Fund Net 17,381,018 18,689,638 19,716,533 22,544,640 14.3% ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 43 Summary of General Fund Expenditures by Department FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 % of Actual Actual Budget Budget Budget 001 General Fund 101 - AdministrationA 1,108,533 1,261,000 1,341,946 1,374,000 6% 125 - Economic Development 45,628 81,224 102,396 149,560 1% 211 - Police 6,598,236 6,861,767 7,523,466 7,688,550 34% 411 - Community ServicesB 2,813,800 3,010,563 3,209,542 3,490,050 15% 481 - 58,123 (59) - - 0% 511 - Planning 332,414 374,824 497,063 487,380 2% 651 - Engineering 660,222 454,654 359,390 361,000 2% 199 - Non-Departmental 533,873 375,864 1,296,957 3,420,090 15% Contingency & Reserve - - 5,385,773 5,574,010 25% General Fund Expenditures Total 12,150,829 12,419,837 19,716,533 22,544,640 100% Expenditures (less Contingency & Reserves) 12,150,829 12,419,837 14,330,760 16,970,630 Year-over-Year Change 1,910,923 2,639,870 15.4% 18.4% A Administration includes Council and Mayor, City Administrator, City Recorder, City Attorney, Finance and Human Resources B Community Services includes Library, Aquatics, Recreation, Parks & Facilities Maintenance and Community Services Administration C Department eliminated in FY 2016-17 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 44 General Fund Revenue Sources and Other Discussion Taxes in the General Fund is inclusive of property and hotel/motel taxes. Property taxes are the largest source of revenue for the General Fund and proved volatile as a result of the 2008 recession, with noticeable recovery starting in 2015. Woodburn, like other cities subject to Oregon’s unique property tax laws, struggles with the fallout of the housing bubble and compression due to assessed values falling below a property’s market value. Woodburn property values are somewhat lower than surrounding areas and do not typically reach the 3.0 percent annual growth increase allowed by law, but building permits are on the rise and the Urban Growth Boundary expansion should continue building activity in the coming years. Hotel/motel tax is budgeted higher than the current year budget based on historical trends. Licenses & Permits were increased based on current year construction permits. This category of revenue includes business license fees, taxicab permit, construction permits and other license fees that are dependent on the economy. Intergovernmental revenues include grants, shared agreements for police services, regional library services and state revenue for liquor proration/cigarette tax/marijuana tax/revenue sharing. Charges for Goods and Services within the General Fund contain many of the parks and recreation fees, police reimbursements, planning fees, all of the aquatic center’s charges for admission and memberships and other charges. The increase is primarily attributable to increased aquatics memberships/admission, and a new agreement between the Woodburn Police Department and Marion County for reimbursement of personnel costs related to participation in the Mobile Crisis Response Team. Planning fees are expected to rise due to increase in development. Franchise Fees are right-of-way payments based on franchisee revenue (e.g. PGE, NW Natural Gas, Century Link, Datavision, Wave Broadband, Allied Waste, Woodburn Ambulance, and City Water and Sewer). In FY 2018-19 franchise fees are projected to increase 15.0 percent due to a strong economy versus the traditional 5.0 – 7.0 percent normally experienced. Fines & Forfeits is a category comprised mainly of court and library fines and is anticipated to drop in FY 2018-19. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 45 General Fund – Revenue Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 000 - Revenue 4,534,978 5,230,188 5,900,000 3081 Beginning Fund Balance 7,717,000 7,717,000 7,717,000 7,915,800 8,358,013 8,720,576 3111 Property Tax - Current 9,002,200 9,002,200 9,002,200 211,942 222,937 205,000 3112 Property Tax - Delinquent 206,140 206,140 206,140 - 66,695 34,302 3113 Pmt in Lieu of Taxes 35,330 35,330 35,330 434,655 417,808 405,897 3133 Hotel/Motel Tax 450,000 450,000 450,000 50,687 52,173 55,000 3211 Business License 55,000 55,000 55,000 5,091 3,870 5,100 3219 Other License 2,500 2,500 2,500 4,160 3,490 4,500 3220 Taxicab Permits 3,500 3,500 3,500 1,162,078 1,195,907 1,177,561 3228 Franchise Fees 1,248,250 1,248,250 1,248,250 164,655 159,045 172,935 3243.470 General Right of Way - Water 247,300 247,300 247,300 380,847 395,760 410,178 3243.472 General Right of Way - Sewer 528,400 528,400 528,400 353,285 379,259 359,560 3362 State Liquor Proration 385,000 385,000 385,000 32,402 31,424 33,000 3363 State Cigarette Tax 33,000 33,000 33,000 263,664 292,307 265,000 3364 State Revenue Sharing 298,000 298,000 298,000 - - - 3367 State Marijuana Tax Distribution 68,000 68,000 68,000 245 [PHONE REDACTED] Sale of Documents 100 100 100 - - - 3611 Interest from Investments 173,660 173,660 173,660 - 1,400 - 3625 Facilities Rent - - - 2,704 2,645 3,000 3641 Annual Access Fee (Wave - PEG) 3,000 3,000 3,000 80,250 16,361 22,000 3691 Sale of Surplus Property 22,000 22,000 22,000 49 75 25 3692.101 Copies--Other 20 20 20 (63) 32 - 3698 Cash Long and Short - - - 13,084 379 73,000 3699 Other Miscellaneous Income 73,000 73,000 73,000 - - - 3881 Reimbursements - - - 15,610,513 16,829,878 17,846,734 Department Total: 000 - Revenue 20,551,400 20,551,400 20,551,400 Department: 125 - Economic Development - - 10,000 3351 Grants - - - - - 10,000 Department Total: 125 - Economic Development - - - Department: 101 - Administration 20,500 19,450 26,000 3416 Lien Search Revenue 21,000 21,000 21,000 - 21,214 10,000 3530 Court Fines from Other Jurisdictions 22,000 22,000 22,000 374,490 351,744 390,000 3531 Court Fines 380,000 380,000 380,000 394,990 392,408 426,000 Department Total: 101 - Administration 423,000 423,000 423,000 Department: 199 - Non-Departmental 32,592 68,284 83,380 3611 Interest from Investments see 3611 above see 3611 above see 3611 above 32,592 68,284 83,380 Department Total: 199 - Non-Departmental - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 46 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Department: 211 - Police - 62,368 - 3332 Federal Grants - - - 2,763 3,000 5,000 3341 State Grants 5,000 5,000 5,000 11,644 15,372 106,000 3421 Police Reimbursements 20,000 20,000 20,000 45,000 61,136 75,000 3421.001 Reimbursements School District 75,000 95,000 95,000 - - - 3421.013 Reimbursements Marion County 156,000 156,000 156,000 7,801 8,824 10,000 3531.101 Police Training Surcharge 10,000 10,000 10,000 25,800 23,850 40,000 3532 Towing Fee 27,000 27,000 27,000 698 [PHONE REDACTED] Alarm Fee 500 500 500 1,000 2,579 3,500 3673 Donations-Police 4,000 4,000 4,000 - 3,500 - 3694 Gain/Loss on Sale - - - 51,990 25,375 4,500 3699 Other Miscellaneous Income 4,500 4,500 4,500 2,500 - - 3881 Reimbursements - - - - 3,850 3,000 3881.001 Reimbursement--Training 3,000 3,000 3,000 149,196 210,154 247,500 Department Total: 211 - Police 305,000 325,000 325,000 Department: 411 - Community Services 8,000 - - 3341 State Grants - - - 74,483 72,428 75,000 3365 Regional Library Services 75,000 75,000 75,000 4,103 4,222 4,000 3366 Ready to Read Grant 4,000 4,000 4,000 13,069 13,765 16,000 3417 Resale of Merchandise 14,000 14,000 14,000 15,212 15,032 19,000 3418 Concession Sales 17,000 17,000 17,000 247,945 231,054 248,824 3471 Pool Program Revenues 280,600 280,600 280,600 3,347 574 3,000 3472 Rural Readers' Fees 3,000 3,000 3,000 93,014 84,558 91,000 3473 Recreation Program Revenues 91,000 91,000 91,000 135 2,358 - 3474 Event Admission - - - 84,823 100,926 85,000 3474.099 Fiesta Events 94,000 94,000 94,000 - 2,700 - 3476 Event Sponsorships - - - 17,678 19,704 17,683 3491 Rental Income 20,570 20,570 20,570 14,732 13,799 17,000 3536 Library Fines 17,000 17,000 17,000 8,043 16,197 8,000 3625 Facilities Rent 16,000 16,000 16,000 61,574 64,747 67,932 3651 Internal Rent Revenue 66,670 66,670 66,670 102 204 - 3672 Donations-Library - - - 7,146 9,667 9,000 3672.001 Donations-Library - Music in the Park 9,000 9,000 9,000 - 107 - 3675 Donations-Museum - - - - 31,000 - 3677 Donations-Pool 2,000 2,000 2,000 2,947 4,279 2,000 3695 Lost Book Revenue 2,000 2,000 2,000 26 4 - 3696 Friends of Library Sales - - - 162 154 - 3698 Cash Long and Short - - - 10,594 14,005 8,480 3699 Other Miscellaneous Income 16,400 16,400 16,400 667,135 701,484 671,919 Department Total: 499 - Community Services 728,240 728,240 728,240 Department: 481 - RSVP 25,867 - - 3332 Federal Grants - - - 25,867 - - Department Total: 481 - RSVP - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 47 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Department: 511 - Planning 26,166 23,860 30,000 3451 T&E Planning Develop Fee 62,000 62,000 62,000 95,450 91,165 100,000 3456 Planning Fees 100,000 100,000 100,000 121,616 115,025 130,000 Department Total: 511 - Planning 162,000 162,000 162,000 Department: 651 - Engineering 8,814 36,333 15,000 3224 R/W Construction Permits 50,000 50,000 50,000 13,106 11,989 15,000 3451 T&E Planning Develop Fee 20,000 20,000 20,000 245,427 219,342 164,000 3656 Engineering Internal Project WO Rev 200,000 200,000 200,000 114,283 53,517 63,000 3656.140 Engineering Svcs - Street 50,000 50,000 50,000 13,871 7,672 13,000 3656.470 Engineering Svcs - Water 15,000 15,000 15,000 48,240 13,553 31,000 3656.472 Engineering Svcs - Sewer 20,000 20,000 20,000 443,741 342,406 301,000 Department Total: 651 - Engineering 355,000 355,000 355,000 17,445,650 18,659,639 19,716,533 Revenues Total 22,524,640 22,544,640 22,544,640 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 48 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 49 General Fund – Expenditures by Department Administration Department Administration department includes six divisions: Council & Mayor, City Administrator, City Attorney, Finance, City Recorder, and Human Resources. The budget detail at the divisional level is shown on the following pages. Summary of Department FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Administration Department 827,123 890,744 885,296 Personnel Services 891,360 891,360 891,360 281,410 370,256 456,650 Materials & Services 482,640 482,640 482,640 1,108,533 1,261,000 1,341,946 Administration Total 1,374,000 1,374,000 1,374,000 Total by Division 17,700 19,148 26,634 Council & Mayor 54,000 54,000 54,000 239,162 242,427 247,431 City Administrator 263,000 263,000 263,000 176,955 188,103 199,585 City Attorney 216,000 216,000 216,000 499,938 567,767 579,743 Finance 533,000 533,000 533,000 69,603 78,858 87,819 City Recorder 97,000 97,000 97,000 105,175 164,697 200,734 Human Resources 211,000 211,000 211,000 1,108,533 1,261,000 1,341,946 Total by Division 1,374,000 1,374,000 1,374,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 50 Council & Mayor Fund/Fund Number: General – 001 Department/Department Number: Administration – 011 Division/Division Number: Council & Mayor – 1111 Department Director: Scott Derickson Description of purpose/function The full elected City Council is composed of a Mayor and six Councilors who represent the six wards (shown on the map), and are responsible for determining the City’s direction and priorities. Pursuant to Section 13, Woodburn Charter of 1982, the City Council is required to hold a regular meeting at least once a month in the City at a time and place, which it designates. The regular meetings are generally held on the second and fourth Monday’s of each month at 7 p.m. in City Hall. In FY 2013-14 the Council chose to freeze the stipend received due to ongoing recessionary challenges. In FY 2018-19, the Council will consider reinstating the stipends. The stipend costs of $300 for the Mayor and $250 for each Council member is shown in the personnel costs. Performance Measures: Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Council Meeting 20 20 20 20 Council meetings at off site locations 1 1 2 2 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Council & Mayor - - - Personnel Services 26,560 26,560 26,560 17,700 19,148 26,634 Materials & Services 27,440 27,440 27,440 17,700 19,148 26,634 Council & Mayor Total 54,000 54,000 54,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 51 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1111 - Council & Mayor Expenditures - - - 5112 Part-Time Wages 22,200 22,200 22,200 - - - 5212 Social Security 1,700 1,700 1,700 - - - 5214 Retirement 2,660 2,660 2,660 - - - Total - Personnel Services 26,560 26,560 26,560 65 - 300 5315 Computer Supplies 240 240 240 507 3,023 1,500 5319 Office Supplies 1,500 1,500 1,500 411 1,[PHONE REDACTED] Other Supplies 500 500 500 2,562 479 2,500 5419 Other Professional Serv 1,500 1,500 1,500 611 [PHONE REDACTED] Telephone/Data 500 500 500 10,618 10,475 11,409 5428 IT Support 17,400 17,400 17,400 41 1,433 1,000 5432 Meals 1,800 1,800 1,800 514 - 500 5433 Mileage 300 300 300 1,046 391 1,000 5439 Travel 400 400 400 157 [PHONE REDACTED] Dues & Subscriptions 200 200 200 1,168 1,330 7,000 5492 Registrations/Training 3,000 3,000 3,000 - - 100 5493 Printing/Binding 100 100 100 17,700 19,148 26,634 Total - Materials & Services 27,440 27,440 27,440 17,700 19,148 26,634 Division Total: 1111 - Council & Mayor 54,000 54,000 54,000 City Council Ward Map ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 52 City Administrator Fund/Fund Number: General – 001 Department/Department Number: Administration — 101 Division/Division Number: City Administrator – 1211 Department Director: Scott Derickson Description of purpose/function Section 21, Woodburn Charter of 1982, generally defines the function of the City Administrator as being the government’s administrative head. The Charter specifically defines the powers and duties as: Advising the Council of the affairs of the City Ensuring that all ordinances are enforced and the provisions of contracts are observed Appointing and removing of all City officers, and general control over City employees Acting as purchasing agent for the City Supervising of all public utilities owned/operated by the City, and of all City property Other duties required by the Charter or City Council This department consists of 2.4 FTE responsible for carrying out the duties listed above. Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal # of accounts registered to receive weekly E- blasts 1,250 1280 1,325 1,325 # of accounts registered to receive weekly Spanish E-blasts 238 238 285 285 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted City Administrator 205,745 205,983 197,825 Personnel Services 217,130 217,130 217,130 33,417 36,444 49,606 Materials & Services 45,870 45,870 45,870 239,162 242,427 247,431 City Administrator Total 263,000 263,000 263,000 2.4 2.4 2.4 Full-Time Equivalent (FTE) 2.4 2.4 2.4 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 53 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1211 - City Administrator Expenditures 136,673 137,841 126,944 5111 Regular Wages 140,330 140,330 140,330 43 36 39 5211 OR Workers' Benefit 40 40 40 8,875 9,223 8,869 5212 Social Security 9,560 9,560 9,560 21,893 20,754 22,016 5213 Med & Dent Ins 22,310 22,310 22,310 36,956 37,347 39,138 5214 Retirement 43,490 43,490 43,490 546 [PHONE REDACTED] Long Term Disability Ins 480 480 480 533 [PHONE REDACTED] Unemployment Insurance 700 700 700 226 [PHONE REDACTED] Life Insurance 220 220 220 205,745 205,983 197,825 Total - Personnel Services 217,130 217,130 217,130 420 3,[PHONE REDACTED] Computer Supplies 700 700 700 1,434 2,762 2,500 5319 Office Supplies 2,500 2,500 2,500 1,109 427 2,500 5419 Other Professional Serv 2,000 2,000 2,000 1,269 1,512 1,200 5421 Telephone/Data 1,600 1,600 1,600 599 [PHONE REDACTED] Postage 540 540 540 20,550 20,035 21,703 5428 IT Support 16,800 16,800 16,800 263 [PHONE REDACTED] Meals 600 600 600 861 [PHONE REDACTED] Mileage 700 700 700 579 688 2,000 5439 Travel 2,500 2,500 2,500 1,089 1,511 1,703 5464 Workers' Comp 1,530 1,530 1,530 - - 5,000 5485 Inclusion Committee 5,000 5,000 5,000 3,230 3,550 4,000 5491 Dues & Subscriptions 4,000 4,000 4,000 2,014 1,878 6,500 5492 Registrations/Training 7,400 7,400 7,400 33,417 36,444 49,606 Total - Materials & Services 45,870 45,870 45,870 239,162 242,427 247,431 Division Total: 1211 - City Administrator 263,000 263,000 263,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 54 City Attorney Fund/Fund Number: General – 001 Department/Department Number: Administration – 101 Division/Division Number: City Attorney – 1411 Department Director: N. Robert Shields Description of purpose/function The City Attorney provides a wide range of legal services, including 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 division and number of personnel The division consists of 2.5 FTE: the City Attorney, Assistant City Attorney and an Executive/Legal Assistant that is shared with the City Administrator. Description of FY 2017-18 accomplishments Negotiated new collective bargaining agreement with WPA Negotiated new collective bargaining agreement with AFSCME Provided legal support for annexation of the Specht property (largest parcel in UGB expansion) Adoption of Solid Waste Franchise, Public Art Ordinance and Sewer Ordinance Description of FY 2018-19 proposed focus/goals Provide legal support to Planning Division for major land use applications Assist Police Department with review and revision of policies Continue the Ordinance Review and Revision Project Continue to provide timely legal advice to City Council, City Administrator and departments Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Review and revision of major City ordinances 2 3 3 4 Legal input into agenda items submitted to Council within internal deadlines 100% 100% 100% 100% Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted City Attorney 148,038 160,252 163,676 Personnel Services 173,000 173,000 173,000 28,917 27,851 35,909 Materials & Services 43,000 43,000 43,000 176,955 188,103 199,585 City Attorney Total 216,000 216,000 216,000 2.5 2.5 2.5 Full-Time Equivalent (FTE) 2.5 2.5 2.5 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 55 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1411 - City Attorney Expenditures 99,338 106,776 104,312 5111 Regular Wages 110,830 110,830 110,830 28 28 33 5211 OR Workers' Benefit 30 30 30 6,810 7,690 7,559 5212 Social Security 8,260 8,260 8,260 15,095 16,817 18,366 5213 Med & Dent Ins 18,370 18,370 18,370 25,816 28,312 32,726 5214 Retirement 34,360 34,360 34,360 397 [PHONE REDACTED] Long Term Disability Ins 420 420 420 386 84 106 5216 Unemployment Insurance 550 550 550 168 [PHONE REDACTED] Life Insurance 180 180 180 148,038 160,252 163,676 Total - Personnel Services 173,000 173,000 173,000 5,954 5,215 6,500 5314 Books 6,500 6,500 6,500 2,354 2,881 2,000 5319 Office Supplies 3,000 3,000 3,000 658 128 1,500 5419 Other Professional Serv 1,000 1,000 1,000 1,019 861 1,700 5421 Telephone/Data 1,000 1,000 1,000 - 22 200 5422 Postage 100 100 100 10,275 9,947 10,852 5428 IT Support 16,800 16,800 16,800 5432 Meals 200 200 200 798 [PHONE REDACTED] Mileage 700 700 700 3,682 2,134 1,650 5439 Travel 2,500 2,500 2,500 390 [PHONE REDACTED] Workers' Comp 520 520 520 2,067 2,587 2,500 5491 Dues & Subscriptions 2,600 2,600 2,600 1,720 2,902 7,850 5492 Registrations/Training 8,000 8,000 8,000 - 13 100 5495 Court Costs 80 80 80 28,917 27,851 35,909 Total - Materials & Services 43,000 43,000 43,000 176,955 188,103 199,585 Division Total: 1411 - City Attorney 216,000 216,000 216,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 56 Finance Fund/Fund Number: General – 001 Department/Department Number: Administration – 101 Division/Division Number Finance – 1511 Department Director: Sandra Montoya Description of purpose/function The Finance Department processes and maintains the City’s general ledger, utility billing, accounts receivable, accounts payable, fixed assets, payroll systems and Municipal Court. This includes managing the accounting system for the financial planning and operation of all City departments. The Municipal Court processes all citations and red light camera tickets issued by the Woodburn Police Department, and code violations issued by the City’s Code Enforcement section. Description of division and number of personnel The department consists of 9.6 FTE including the Finance Director, Assistant Finance Director, Senior Management Analyst, Payroll Specialist, two Accounting Assistants, Court Operations Clerk, two full-time Cashiers, one part- time Cashier, and a Municipal Court Judge. Description of FY 2017-18 accomplishments Refinanced the Police Facility General Obligation Debt to generate a $250,000 savings in interest payments and mature the debt in 2024, one year earlier than the original debt In conjunction with other City departments, developed and implemented a Procurement Summary Form to streamline citywide purchasing activity Implemented an investment program (May 2018) to increase the City’s interest earnings Created training for cash handling and credit card processing Performance Measures Measures FY 2015-16 Actual FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Receive the Government Finance Officers Association’s Distinguished Budget Award for the prior fiscal year Yes Yes Yes Receipt of Award Increase the number of utility bills payments processed electronically N/A N/A 21,000 22,000 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Finance 332,043 344,365 342,925 Personnel Services 287,270 287,270 287,270 167,895 223,402 236,818 Materials & Services 245,730 245,730 245,730 499,938 567,767 579,743 Finance Total 533,000 533,000 533,000 8.9 8.9 9.1 Full-Time Equivalent (FTE) 9.6 9.6 9.6 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 57 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1511 - Finance Expenditures 217,217 217,613 201,049 5111 Regular Wages 158,690 158,690 158,690 8,267 15,416 25,096 5112 Part-Time Wages 24,030 24,030 24,030 153 128 - 5121 Overtime - - - 112 [PHONE REDACTED] OR Workers' Benefit 90 90 90 17,245 17,266 17,363 5212 Social Security 14,170 14,170 14,170 42,043 44,876 44,761 5213 Med & Dent Ins 45,590 45,590 45,590 44,790 47,539 53,152 5214 Retirement 42,820 42,820 42,820 924 [PHONE REDACTED] Long Term Disability Ins 670 670 670 897 [PHONE REDACTED] Unemployment Insurance 890 890 890 395 [PHONE REDACTED] Life Insurance 320 320 320 332,043 344,365 342,925 Total - Personnel Services 287,270 287,270 287,270 - [PHONE REDACTED] Computer Supplies 1,000 1,000 1,000 6,987 20,482 16,000 5319 Office Supplies 16,000 16,000 16,000 352 - - 5329 Other Supplies - - - 17,560 17,121 20,000 5414 Accounting/Auditing 20,000 20,000 20,000 150 7 - 5417 HR/Other Employee Expenses - - - 12,131 35,023 15,000 5419 Other Professional Serv 15,000 15,000 15,000 311 [PHONE REDACTED] Telephone/Data 500 500 500 1,824 3,334 2,300 5422 Postage 3,800 3,800 3,800 44,525 43,106 50,781 5428 IT Support 58,700 58,700 58,700 5,371 3,457 8,000 5429 Other Communication Serv 8,000 8,000 8,000 41,990 48,720 65,000 5430 Red Light Camera Contract 65,000 65,000 65,000 418 22 400 5432 Meals 400 400 400 209 [PHONE REDACTED] Mileage 660 660 660 1,720 1,365 4,000 5439 Travel 4,000 4,000 4,000 4,367 4,367 7,000 5446 Software Licenses 7,000 7,000 7,000 938 1,100 1,100 5462 Employee Blanket Bond 1,200 1,200 1,200 2,427 2,669 4,537 5464 Workers' Comp 2,970 2,970 2,970 1,860 2,149 2,200 5491 Dues & Subscriptions 2,200 2,200 2,200 1,215 14,200 7,000 5492 Registrations/Training 7,000 7,000 7,000 1,580 1,973 2,000 5493 Printing/Binding 2,300 2,300 2,300 21,960 23,268 30,000 5500 Banking Fees & Charges 30,000 30,000 30,000 167,895 223,402 236,818 Total - Materials & Services 245,730 245,730 245,730 499,938 567,767 579,743 Division Total: 1511 - Finance 533,000 533,000 533,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 58 City Recorder Fund/Fund Number: General – 001 Department/Department Number: Administration – 101 Division/Division Number: City Recorder – 1531 Department Director: Heather Pierson Description of purpose/function The City Recorder is responsible for a variety of administrative activities including records management, Council meeting administration and legislative administration. In addition, the City Recorder is the City’s risk management coordinator, oversees the insurance fund and all insurance policy administration and claims management functions. Description of division and number of personnel One full-time employee and .2 FTE Administrative Assistant staff the City Recorder department. Description of FY 2017-18 accomplishments Completed annual records destruction in storage vault Provided records management training with the Oregon Secretary of State Archive office Created records’ policies for management and processing of public request Archiving of social media accounts (assisted IT) Description of FY 2018-19 proposed focus/goals Administer 2018 election Implement the Records Management Policy and provide training to employees Implement the Records Request Policy and provide training to employees Electronic Storage of certain public records Annual destruction and maintenance of public records Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Public records request 35 75 70 70 City ordinances updates 14 10 12 10 City Council Meetings 20 22 21 21 Records Destruction Requests 50 124 65 150 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 59 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted City Recorder 61,039 67,472 68,708 Personnel Services 76,900 76,900 76,900 8,564 11,386 19,111 Materials & Services 20,100 20,100 20,100 69,603 78,858 87,819 City Recorder Total 97,000 97,000 97,000 1.2 1.2 1.2 Full-Time Equivalent (FTE) 1.2 1.2 1.2 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1531 - City Recorder Expenditures 44,514 49,693 48,786 5111 Regular Wages 54,750 54,750 54,750 20 20 21 5211 OR Workers' Benefit 20 20 20 3,316 3,723 3,921 5212 Social Security 4,400 4,400 4,400 3,395 3,445 3,976 5213 Med & Dent Ins 4,020 4,020 4,020 9,349 10,288 11,690 5214 Retirement 13,140 13,140 13,140 191 [PHONE REDACTED] Long Term Disability Ins 200 200 200 173 42 50 5216 Unemployment Insurance 270 270 270 81 71 73 5217 Life Insurance 100 100 100 61,039 67,472 68,708 Total - Personnel Services 76,900 76,900 76,900 1,602 2,143 2,000 5319 Office Supplies 2,000 2,000 2,000 668 494 3,000 5419 Other Professional Serv 3,000 3,000 3,000 112 [PHONE REDACTED] Telephone/Data 200 200 200 120 29 150 5422 Postage 200 200 200 3,425 6,632 7,234 5428 IT Support 8,400 8,400 8,400 35 43 150 5432 Meals 300 300 300 117 [PHONE REDACTED] Mileage 500 500 500 824 [PHONE REDACTED] Travel 850 850 850 293 [PHONE REDACTED] Workers' Comp 410 410 410 - - 1,750 5471 Equipment Repair & Maint 940 940 940 365 [PHONE REDACTED] Dues & Subscriptions 300 300 300 1,003 585 3,000 5492 Registrations/Training 3,000 3,000 3,000 8,564 11,386 19,111 Total - Materials & Services 20,100 20,100 20,100 69,603 78,858 87,819 Division Total: 1531 - City Recorder 97,000 97,000 97,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 60 Human Resources Fund/Fund Number: General – 001 Department/Department Number: Administration – 101 Division/Division Number: Human Resources – 1611 Department Director: Mel Gregg Description of purpose/function To provide strategic, centralized and responsive human resource services in support of the employees, department heads and the City Administrator. Human Resources (HR) is responsible for the full range of comprehensive services and programs to enhance the efficiency and effectiveness of the organization including recruitment and selection, retention, classification and compensation systems, benefit administration, regulatory compliance, employee/labor relations, citywide training, personnel policy development, administration and updates, personnel records management and employee recognitions. Description of division and number of personnel The department consists of two FTE: the Human Resources Director and an HR Analyst. Description of FY 2017-18 accomplishments Completed successful bargaining with two unions Acquired grant and completed job analysis for five Public Works positions Updated the HR Rules and administrative policies for Drug & Alcohol, Non-Discrimination and Harassment, Reasonable Accommodation, ADA Accessibility, Title VI Plan, Catastrophic Leave, IT Technology, Social Media and Protected Leave Provided training to all staff in harassment, drug testing and reasonable suspicion, and ethics Formed Wellness and Ergonomics Committees Completed classification review for clerical positions, started a study for public works field and information technology positions Applied and received $8,578 reimbursement for Employer-At-Injury-Program (EAIP) Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Number of recruitments and applications processed – Increase applicant pool to hire the most qualified applicants 55/600 64/870 70/1,100 75/1,500 Reduction in Workers’ Compensation (WC) claims cost $68,000 $95,621 $62,000 $60,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 61 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Human Resources 80,258 112,672 112,162 Personnel Services 110,500 110,500 110,500 24,917 52,025 88,572 Materials & Services 100,500 100,500 100,500 105,175 164,697 200,734 Human Resources Total 211,000 211,000 211,000 2.0 1.0 2.0 Full-Time Equivalent (FTE) 2.0 2.0 2.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 101 - Administration Division: 1611 - Human Resources Expenditures 58,737 77,033 70,206 5111 Regular Wages 74,840 74,840 74,840 15 28 26 5211 OR Workers' Benefit 20 20 20 4,627 5,980 5,373 5212 Social Security 5,960 5,960 5,960 6,090 13,195 17,196 5213 Med & Dent Ins 10,980 10,980 10,980 10,292 15,938 19,037 5214 Retirement 17,960 17,960 17,960 184 [PHONE REDACTED] Long Term Disability Ins 260 260 260 232 68 71 5216 Unemployment Insurance 370 370 370 81 117 70 5217 Life Insurance 110 110 110 80,258 112,672 112,162 Total - Personnel Services 110,500 110,500 110,500 379 - 600 5315 Computer Supplies 700 700 700 296 2,390 1,500 5319 Office Supplies 2,500 2,500 2,500 - 21,996 50,000 5412 Legal 50,000 50,000 50,000 2,040 5,135 2,500 5417 HR/Other Employee Expenses 6,000 6,000 6,000 9,803 10,140 7,000 5419 Other Professional Serv 10,000 10,000 10,000 275 [PHONE REDACTED] Telephone/Data 800 800 800 - 32 100 5422 Postage 170 170 170 598 - 850 5424 Advertising 800 800 800 6,850 6,772 10,992 5428 IT Support 12,600 12,600 12,600 420 301 1,000 5433 Mileage 1,000 1,000 1,000 62 1,092 1,500 5439 Travel 2,000 2,000 2,000 743 1,000 1,030 5464 Workers' Comp 930 930 930 610 413 1,000 5491 Dues & Subscriptions 3,000 3,000 3,000 2,841 2,368 10,000 5492 Registrations/Training 10,000 10,000 10,000 24,917 52,025 88,572 Total - Materials & Services 100,500 100,500 100,500 105,175 164,697 200,734 Division Total: 1611 - Human Resources 211,000 211,000 211,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 62 Economic Development Fund/Fund Number: General – 001 Department/Department Number: Economic Development – 125 Division/Division Number: Econ Dev - 1250 Department Director: Jamie Johnk Description of purpose/function This department provides increased focus on business development in our community, including business retention, recruitment and expansion activities, pursuit of partnerships, tourism development, Downtown revitalization and economic vitality in Woodburn. The Economic Development Director also fills the role of the Urban Renewal Agency Manager overseeing projects, programs, and public arts. Description of department and number of personnel Department staffing includes a director and one administrative support member, which are allocated between the General Fund and Urban Renewal Fund based on the percentage of time dedicated to each department. Description of FY 2017-18 accomplishments Responded to 16 business/project leads and eight retention/expansion assistance requests and inquiries Worked with property owners and developers to identify businesses development opportunities Developed an Economic Development Profile to market Woodburn and respond to business leads Established a Tourism Advisory Committee (TAC) to implement the tourism plan including developing web and social media sites, community profile, tourism marketing and branding and hosting the Taste of Woodburn event Allocated Tourism Occupancy Tax (TOT) dollars toward programs, activities, events and organizations in order to improve visitors’ experiences in the Woodburn area as well as to support the economic prosperity of tourism related businesses Organized or partnered on six Downtown events/promotions Host quarterly traded-sector business roundtables Provided four urban renewal building improvement project grants and seven design assistance grants Expanded the existing mural committee to include Public Arts and Mural Committee by adoption of a revised Ordinance. The Public Arts and Mural Committee identified three art projects for the next fiscal year Economic development efforts grew considerably requiring the addition of a support staff position – hired in December 2017 Strengthened local, state and regional partnership with service on boards and committees: Oregon Economic Development Association (OEDA), Strategic Economic Development Corporation (SEDCOR) and Woodburn Downtown Association (WDA) Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2017-18 Actual FY 2018-19 Goal Business Lead Responses 8 10 14 10 Retention/Expansion Assistance 9 10 8 8 Host quarterly Industrial Business Roundtable 4 4 4 4 Urban Renewal Building Improvement Grants 3 5 5 5 Urban Renewal Design Service Grant 3 5 7 5 Downtown Events and Promotions 3 5 6 5 Complete Public Arts – Murals Projects 0 0 0 2 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 63 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Economic Development 42,651 67,199 74,972 Personnel Services 112,760 112,760 112,760 2,977 14,025 27,424 Materials & Services 36,800 36,800 36,800 45,628 81,224 102,396 Economic Development 149,560 149,560 149,560 1.0 1.0 1.5 Full-Time Equivalent (FTE) 2.0 2.0 2.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 125 - Economic Development Division: 1250 - Econ Dev Expenditures 30,206 48,546 51,052 5111 Regular Wages 76,090 76,090 76,090 11 13 15 5211 OR Workers' Benefit 30 30 30 2,221 3,599 3,907 5212 Social Security 5,980 5,980 5,980 5,277 7,286 7,449 5213 Med & Dent Ins 13,480 13,480 13,480 4,604 7,448 12,229 5214 Retirement 16,310 16,310 16,310 160 [PHONE REDACTED] Long Term Disability Ins 360 360 360 113 40 51 5216 Unemployment Insurance 340 340 340 59 72 73 5217 Life Insurance 170 170 170 42,651 67,199 74,972 Total - Personnel Services 112,760 112,760 112,760 321 - 500 5315 Computer Supplies 500 500 500 345 1,770 1,500 5319 Office Supplies 7,500 7,500 7,500 - 4,176 14,250 5419 Other Professional Serv 12,500 12,500 12,500 92 63 600 5421 Telephone/Data 600 600 600 - 10 300 5422 Postage 300 300 300 - 3,316 3,617 5428 IT Support 4,200 4,200 4,200 137 - 100 5432 Meals 360 360 360 - [PHONE REDACTED] Mileage 350 350 350 1,237 599 1,500 5439 Travel 3,500 3,500 3,500 - [PHONE REDACTED] Workers' Comp 740 740 740 - 2,500 2,500 5491 Dues & Subscriptions 3,750 3,750 3,750 845 889 2,000 5492 Registrations/Training 2,500 2,500 2,500 2,977 14,025 27,424 Total - Materials & Services 36,800 36,800 36,800 45,628 81,224 102,396 Department Total: 125 - Economic Development 149,560 149,560 149,560 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 64 Police Fund/Fund Number: General – 001 Department/Department Number: Police – 211 Division/Division Number: Patrol – 2111 Department Director: James C. Ferraris Description of purpose/function The Police Department provides 24-hour-a-day, 7-days-per-week law enforcement coverage, which 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 and number of personnel 35 Sworn Police Officers and 8.5 Civilian Support Staff Description of FY 2017-18 accomplishments Successfully negotiated a three-year contract with Woodburn Police Association (WPA) Conducted a “Community Connections Day” with Safeway/Woodburn Fire/Boys & Girls Club/Others Enhanced social media through smartphone apps (Twitter and Facebook) to improve engagement Completed promotional processes of three sergeants, two lieutenants and one deputy chief Held an awards and recognition ceremony Migrated from Patrol Officer Training (PTO) to Field Training Evaluation program (FTEP) Engaged in traffic safety enforcement details Provided traffic safety at 4th of July and Fiesta Mexicana parades Engaged in “Good Neighbor” program focusing on city code compliance SROs conducted training for school staff and parents and provided presence at summer school Facilitated GREAT summer Program Partnered with Boys & Girls Club Completed property/evidence audit and inventory Brought K9 Unit to full staffing with two new K9’s Upgraded and issued new generation Tasers and Axon body-worn cameras Developed Automated Case Management System to track reported crimes and investigations Purchased and deployed donation-funded Automatic External Defibrillators in all police vehicles Deployed “Naloxone” opioid overdose antidote to all sworn members after training Provided enhanced traffic safety, education and enforcement in community Identified, trained and deployed an officer to Marion County Mobile Crisis Response Team Assigned personnel to Marion County Sheriff’s SWAT team Assisted HR in the development of a specialized training for supervisors on federal and state laws Improved the performance evaluation system made with assistance from HR Improved the call process to Oregon Liquor Control Commission (OLCC) licensed establishments Continued update and review of Emergency Operations Plan Engaged employees in discussions at in-service training surrounding “Report on President’s 21st Century Task Force on Policing,” particularly on de-escalation and disengagement Attained re-accreditation through the Oregon Accreditation Alliance ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 65 Description of FY 2018-19 proposed focus/goals: Hire to fully authorized staffing level Fully equip Emergency Operations Center for functionality Continue update and review of Emergency Operations Plan Continue development of emergency management exercise Obtain and deploy firearms simulator for de-escalation and disengagement training Fully integrate body-worn camera video into the RMS/CAD systems Develop Crime Analysis Program with specific focus for reduction impact on property crime, auto theft and drug offenses Provide enhanced traffic safety, education and enforcement in community to reduce collisions Develop and provide training on internal affairs investigations for supervisors Continue enhanced community engagement Conduct a Citizen’s Police Academy Continue partnership with youth based groups; GREAT summer camp, Boys & Girls Club, etc. Conduct “Community Connection Day” with community partners Launch bar coded property/evidence tracking system Upgrade police radio system in partnership with City of Hubbard to address areas of poor communication signals Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Police Department participation in community events 6 10 15 18 Community engagement through social media 50 subscribers 644 subscribers 1068 subscribers 2,500 subscribers Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Police 5,167,796 5,138,871 5,775,310 Personnel Services 5,918,430 5,918,430 5,918,430 1,385,407 1,677,174 1,748,156 Materials & Services 1,770,120 1,770,120 1,770,120 45,033 45,722 - Capital Outlay - - - 6,598,236 6,861,767 7,523,466 Police Total 7,688,550 7,688,550 7,688,550 42.6 42.7 43.6 Full-Time Equivalent (FTE) 43.6 43.6 43.6 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 66 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 211 - Police Division: 2111 - Patrol Expenditures 3,204,094 3,188,293 3,426,125 5111 Regular Wages 3,566,860 3,566,860 3,566,860 9,612 13,443 13,040 5112 Part-Time Wages 11,440 11,440 11,440 178,545 193,539 150,007 5121 Overtime 165,640 165,640 165,640 1,153 737 1,366 5211 OR Workers' Benefit 1,370 1,370 1,370 249,773 247,076 273,933 5212 Social Security 289,020 289,020 289,020 755,765 730,994 927,298 5213 Med & Dent Ins 862,520 862,520 862,520 737,288 745,051 959,337 5214 Retirement 983,150 983,150 983,150 12,752 12,055 14,485 5215 Long Term Disability Ins 13,420 13,420 13,420 13,113 2,912 4,028 5216 Unemployment Insurance 18,630 18,630 18,630 5,701 4,771 5,691 5217 Life Insurance 6,380 6,380 6,380 5,167,796 5,138,871 5,775,310 Total - Personnel Services 5,918,430 5,918,430 5,918,430 768 - 5,000 5315 Computer Supplies 5,000 5,000 5,000 4,969 8,287 7,575 5319 Office Supplies 7,500 7,500 7,500 45,777 43,749 90,000 5323 Fuel 50,000 50,000 50,000 17,602 30,510 25,000 5324 Clothing 25,000 25,000 25,000 2,611 5,728 4,000 5326 Safety/Medical 4,000 4,000 4,000 19,531 27,766 23,450 5329 Other Supplies 28,000 28,000 28,000 339 - 5,000 5337 Tires/Parts 5,000 5,000 5,000 20,521 21,741 21,500 5351 Ammunition 21,500 21,500 21,500 890 266 2,400 5352 Protective Clothing 2,400 2,400 2,400 3,649 1,220 20,000 5400 Code Abatement 3,000 3,000 3,000 868 1,494 2,000 5409.140 Garage Services 2,000 2,000 2,000 37,034 30,989 35,000 5415 Computer 35,000 35,000 35,000 2,751 47,753 4,000 5417 HR/Other Employee Expenses 4,000 4,000 4,000 27,191 18,336 26,280 5419 Other Professional Serv 26,000 26,000 26,000 7,500 1,012 7,500 5420 Investigation Expenses 7,500 7,500 7,500 28,025 26,775 25,000 5421 Telephone/Data 25,000 25,000 25,000 4,744 5,922 8,000 5422 Postage 8,000 8,000 8,000 319 1,469 1,000 5424 Advertising 1,000 1,000 1,000 29,352 34,336 13,000 5426 Contract Networks 20,000 20,000 20,000 225,052 307,801 310,498 5428 IT Support 355,800 355,800 355,800 385,959 384,949 404,198 5429 Other Communication Serv 422,380 422,380 422,380 1,841 4,310 3,500 5432 Meals 3,500 3,500 3,500 534 [PHONE REDACTED] Mileage 500 500 500 6,418 13,447 13,000 5439 Travel 18,000 18,000 18,000 3,153 1,592 2,500 5443 Office Equipment 2,500 2,500 2,500 124,515 170,336 157,000 5444 Vehicle Leases 179,600 179,600 179,600 2,073 4,398 2,200 5451 Natural Gas 4,800 4,800 4,800 477 [PHONE REDACTED] Water/Sewer 900 900 900 47,349 50,235 48,000 5453 Electricity 48,000 48,000 48,000 1,546 - - 5454 Solid Waste Disposal - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 67 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted - - 26,439 5461 Auto Insurance 28,710 28,710 28,710 - - 7,094 5463 Property/Earthquake Insurance 6,530 6,530 6,530 166,178 220,450 226,689 5464 Workers' Comp 197,350 197,350 197,350 83,981 104,816 79,833 5465 General Liability Insurance 81,550 81,550 81,550 7,439 8,157 45,500 5471 Equipment Repair & Maint 45,500 45,500 45,500 29,853 43,060 23,100 5472 Buildings Repairs & Maint 23,100 23,100 23,100 26,044 31,725 42,000 5475 Vehicle Repair & Maint 42,000 42,000 42,000 5,951 4,338 7,500 5491 Dues & Subscriptions 7,500 7,500 7,500 9,751 16,718 18,000 5492 Registrations/Training 18,000 18,000 18,000 2,852 2,891 4,000 5493 Printing/Binding 4,000 4,000 4,000 1,385,407 1,677,174 1,748,156 Total - Materials & Services 1,770,120 1,770,120 1,770,120 45,033 38,485 - 5642 Passenger Vehicles - - - - 7,237 - 5649 Other Equipment - - - 45,033 45,722 - Total - Capital Outlay - - - 6,598,236 6,861,767 7,523,466 Department Total: 211 - Police 7,688,550 7,688,550 7,688,550 2018 Police Awards Ceremony ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 68 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 69 Community Services Department The Community Services Department consists of five divisions – Library, Aquatics, Recreation, Parks & Facilities Maintenance and Community Services Administration. The budget detail at the divisional level can be found on the next pages. FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Community Services Department 1,538,149 1,575,070 1,879,394 Personnel Services 2,062,810 2,062,810 2,062,810 1,269,074 1,413,193 1,330,148 Materials & Services 1,372,740 1,372,740 1,372,740 6,577 22,300 - Capital Outlay 54,500 54,500 54,500 2,813,800 3,010,563 3,209,542 Community Services Total 3,490,050 3,490,050 3,490,050 Total by Division 806,208 855,535 908,117 Library 937,300 937,300 937,300 523,043 585,463 584,607 Aquatics 660,180 660,180 660,180 431,427 421,870 479,616 Recreation 543,600 543,600 543,600 775,940 816,262 854,394 Park & Facilities Maintenance 926,260 926,260 926,260 277,182 331,433 382,808 Community Services Administration 422,710 422,710 422,710 2,813,800 3,010,563 3,209,542 Total by Division 3,490,050 3,490,050 3,490,050 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 70 Library Fund/Fund Number: General – 001 Department/Department Number: Community Services – 411 Division/Division Number: Library Administration – 3199 Department Director: Jim Row Description of purpose/function The library offers materials and services to the residents of Woodburn and the surrounding rural areas. The library features a collection of more than 110,000 items in a variety of print and electronic formats, and circulates them locally and throughout Polk, Yamhill and Marion Counties via its membership in the Chemeketa Cooperative Regional Library Service. Library operations focus on two main areas: the processing, handling and circulation of books magazines, DVDs and other library materials; and the selection of materials, provision of ready-reference and research support and the delivery of programs and other content. Description of division and number of personnel The library is staffed by both full-time and part-time employees (10.5 FTE), including the Library Manager and four full-time program leads (Adult & Teen Librarian, Children’s Librarian, Technical Services Library Associate, Circulation Library Assistant) and numerous part-time Library Associates, Library Assistants and Library Pages. Description of FY 2017-18 accomplishments Provided 2,421 service hours with projected 119,968 users borrowed an anticipated 175,650 items Delivered a projected 379 programs, which were attended by an anticipated 11,220 patrons Selected and added 4,181 new books and audiovisual items to the library’s collections Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Increase library attendance 124,985 125,513 119,968 123,567 Increase library circulation (books & eBooks) 183,889 180,598 175,650 180,919 Increase meeting room reservations 435 390 331 341 Maintain library program levels 436 433 379 379 Increase library program attendance 6,470 11,555 11,220 11,557 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Library 515,592 557,593 602,613 Personnel Services 619,990 619,990 619,990 284,039 297,942 305,504 Materials & Services 317,310 317,310 317,310 6,577 - - Capital Outlay - - - 806,208 855,535 908,117 Library Total 937,300 937,300 937,300 10.5 10.5 10.5 Full-Time Equivalent (FTE) 10.5 10.5 10.5 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 71 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 3199 - Library Administration Expenditures 247,378 275,764 288,061 5111 Regular Wages 283,520 283,520 283,520 139,880 138,568 151,681 5112 Part-Time Wages 152,440 152,440 152,440 253 158 - 5121 Overtime - - - 334 [PHONE REDACTED] OR Workers' Benefit 270 270 270 28,988 31,185 33,964 5212 Social Security 33,640 33,640 33,640 50,514 52,859 55,020 5213 Med & Dent Ins 65,790 65,790 65,790 45,238 56,822 71,498 5214 Retirement 81,070 81,070 81,070 1,055 1,132 1,112 5215 Long Term Disability Ins 1,050 1,050 1,050 1,506 [PHONE REDACTED] Unemployment Insurance 1,740 1,740 1,740 446 [PHONE REDACTED] Life Insurance 470 470 470 515,592 557,593 602,613 Total - Personnel Services 619,990 619,990 619,990 3,774 3,131 4,000 5319 Office Supplies 4,000 4,000 4,000 4,120 3,161 4,000 5340 Print Materials - Teen 4,000 4,000 4,000 28,205 23,767 32,485 5341 Print Materials - Adult 32,490 32,490 32,490 11,296 10,902 11,500 5342 Print Materials - Child 11,500 11,500 11,500 9,994 10,463 16,000 5345 Audiovisual Materials - Adult 16,000 16,000 16,000 1,154 1,605 1,625 5345.001 Audiovisual Materials - Child 1,630 1,630 1,630 258 [PHONE REDACTED].002 Audiovisual Materials - Teen 630 630 630 6,385 8,081 9,000 5347.001 Program Supplies - Summer Concerts 9,000 9,000 9,000 855 1,770 1,835 5347.002 Program Supplies - Adult 1,830 1,830 1,830 4,126 4,080 4,516 5347.003 Program Supplies - Child 4,510 4,510 4,510 4,241 4,516 5,000 5347.004 Program Supplies - Technical Services 5,000 5,000 5,000 4,675 4,210 3,380 5349 Periodicals - Adult 3,380 3,380 3,380 98 94 850 5350 Periodicals - Child 850 850 850 1,399 1,368 1,415 5419 Other Professional Serv 1,500 1,500 1,500 2,753 2,652 3,000 5421 Telephone/Data 3,000 3,000 3,000 275 [PHONE REDACTED] Postage 230 230 230 200 [PHONE REDACTED] Advertising 630 630 630 113,025 109,422 112,133 5428 IT Support 129,900 129,900 129,900 39 5 300 5432 Meals 300 300 300 - - 200 5433 Mileage 200 200 200 1,353 978 1,500 5439 Travel 1,500 1,500 1,500 1,378 1,457 2,400 5443 Office Equipment 2,400 2,400 2,400 3,744 2,463 3,800 5451 Natural Gas 3,800 3,800 3,800 26,905 28,958 29,000 5453 Electricity 29,000 29,000 29,000 1,010 - - 5454 Solid Waste Disposal - - - - - 8,313 5463 Property/Earthquake Insurance 7,570 7,570 7,570 1,591 2,194 2,111 5464 Workers' Comp 2,200 2,200 2,200 14,783 16,400 9,186 5465 General Liability Insur 9,780 9,780 9,780 - 1,215 3,850 5471 Equipment Repair & Maint 3,850 3,850 3,850 29,381 47,178 24,007 5472 Buildings Repairs & Maint 18,020 18,020 18,020 5,220 5,414 6,090 5472.001 Fixture Repair 6,090 6,090 6,090 487 1,[PHONE REDACTED] Dues & Subscriptions 400 400 400 748 - 1,120 5492 Registrations/Training 1,120 1,120 1,120 89 421 1,000 5499.001 Reg Lib Sv 1,000 1,000 1,000 478 109 - 5500 Banking Fees & Charges - - - 284,039 297,942 305,504 Total - Materials & Services 317,310 317,310 317,310 6,577 - - 5649 Other Equipment - - - 6,577 - - Total - Capital Outlay - - - 806,208 855,535 908,117 Division Total: 3119 - Library Administration 937,300 937,300 937,300 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 72 Aquatics Fund/Fund Number: General – 001 Department/Department Number: Community Services – 411 Division/Division Number: Aquatics Administration – 7419 Department Director: Jim Row Description of purpose/function The Woodburn Aquatic Center offers fitness, recreational and learn-to-swim programs for individuals of all ages. Facility amenities include a 10-lane swimming pool with water slide, rope swing, group exercise room, party rental room, basketball hoop, wading pool, spa, fitness equipment and saunas. Description of division and number of personnel One full-time Aquatics Program Supervisor and one full-time Aquatics Coordinator leads staff of 35-50 part-time employees Description of FY 2017-18 accomplishments Major facility updates: new main pool and wading pool heaters, new carpeting, HVAC system to back fitness room, new cardio equipment, main pool chemical automation, spa motor, parking lot lights updated to LED fixtures, slide structure restoration, LED light replacements over the spa/wading pool Record level group fitness class participation; 868 participants in January 2018 vs 600 participants from one year ago in January 2017; five years ago participation was 387 Increased participation in other programming; 57 in second year of the Woodburn triathlon, summer league swim team at 45, and more than 50 participants in the Splash dance teen night Total facility admissions increased to 44,193 for calendar year 2017, up 4.3 percent from 2016 New Silver and Fit membership established Jan. 1, 2017 and ended the year with 80 active members Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Increase cost recovery and reduce General Fund Budgetary impact 51% 51.8% 55% 50% Improve attendance numbers by marketing and increasing events 45,000 41,445 44,000 46,000 Improve water safety through increased swim lesson enrollments 900 1,364 1,350 1,400 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Aquatics 270,291 284,068 337,574 Personnel Services 376,620 376,620 376,620 252,752 279,095 247,033 Materials & Services 262,560 262,560 262,560 - 22,300 - Capital Outlay 21,000 21,000 21,000 523,043 585,463 584,607 Aquatics Total 660,180 660,180 660,180 11.1 11.1 11.1 Full-Time Equivalent (FTE) 11.1 11.1 11.1 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 73 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 7419 - Aquatic Administration Expenditures 46,552 48,638 49,400 5111 Regular Wages 87,840 87,840 87,840 245 6,514 - 5112 Part-Time Wages - - - 23,053 19,287 30,701 5112.011 Instruction Wages 22,480 22,480 22,480 83,440 90,365 106,600 5112.012 Lifeguarding Wages 102,380 102,380 102,380 20,328 22,305 28,223 5112.014 Administration Wages - - - 363 - 10,400 5112.015 Pool Operator Custodial) Wages 10,110 10,110 10,110 22,590 26,182 24,440 5112.016 Water Fitness Instructor Wages 24,000 24,000 24,000 32,573 28,718 37,635 5112.017 Head Lifeguard Wages 33,230 33,230 33,230 15 128 - 5121 Overtime - - - 335 [PHONE REDACTED] OR Workers' Benefit 290 290 290 17,566 18,589 22,182 5212 Social Security 21,630 21,630 21,630 7,711 7,469 8,027 5213 Med & Dent Ins 28,830 28,830 28,830 14,348 15,047 19,079 5214 Retirement 43,780 43,780 43,780 199 [PHONE REDACTED] Long Term Disability Ins 370 370 370 888 [PHONE REDACTED] Unemployment Insurance 1,230 1,230 1,230 86 76 75 5217 Life Insurance 450 450 450 270,292 284,068 337,574 Total - Personnel Services 376,620 376,620 376,620 1,282 [PHONE REDACTED] Office Supplies 500 500 500 2,117 1,[PHONE REDACTED] Safety/Medical 1,500 1,500 1,500 14,477 19,822 16,000 5327 Chemicals 17,000 17,000 17,000 13 219 1,414 5329 Other Supplies 1,610 1,610 1,610 2,707 8,618 5,000 5390 Merchandise 5,500 5,500 5,500 18,254 21,882 14,500 5391 Inventory 14,500 14,500 14,500 17,973 15,543 18,000 5419 Other Professional Serv 18,000 18,000 18,000 523 [PHONE REDACTED] Telephone/Data 700 700 700 1 285 - 5422 Postage - - - 5,992 9,610 5,000 5424 Advertising 6,000 6,000 6,000 6,850 6,632 7,234 5428 IT Support 8,400 8,400 8,400 344 [PHONE REDACTED] Mileage 500 500 500 - - 500 5439 Travel 500 500 500 35,280 43,941 44,000 5451 Natural Gas 42,000 42,000 42,000 57,325 49,438 58,000 5453 Electricity 47,000 47,000 47,000 950 - - 5454 Solid Waste Disposal - - - - - 6,612 5463 Property/Earthquake Insurance 6,330 6,330 6,330 9,533 13,429 14,169 5464 Workers' Comp 19,040 19,040 19,040 7,865 8,523 5,254 5465 General Liability Insur 6,480 6,480 6,480 37,304 12,494 7,200 5471 Equipment Repair & Maint 15,000 15,000 15,000 26,465 61,666 35,000 5472 Building Repairs & Maint 45,000 45,000 45,000 45 1,[PHONE REDACTED] Dues & Subscriptions 1,000 1,000 1,000 7,452 3,500 6,000 5492 Registrations/Training 6,000 6,000 6,000 - 45 - 5498 Permits/Fees - - - 252,751 279,095 247,033 Total - Materials & Services 262,560 262,560 262,560 - 22,300 - 5629 Buildings 21,000 21,000 21,000 - 22,300 - Total - Capital Outlay 21,000 21,000 21,000 523,043 585,463 584,607 Division Total: 7419 - Aquatic Administration 660,180 660,180 660,180 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 74 Recreation Fund/Fund Number: General – 001 Department/Department Number: Community Services - 411 Division/Division Number: Rec Administration – 7429 Department Director: Jim Row Description of purpose/function The Recreation division offers community-wide leisure opportunities including youth and adult sports, community events, youth leadership programs, summer camps, active adult and recreation trips and community education classes. The division also oversees the operation of the Woodburn Historical Museum. Description of division and number of personnel The division consists of a full-time Recreation Manager, a full-time Recreation Supervisor and over 10 part-time and seasonal staff that directly supervise programs, activities and sports. Description of FY 2017-18 accomplishments Oregon Heritage Grant, museum exhibit remodel Fiesta Mexicana record attendance 23,081 Overall youth and adult sports participation up 5.8 percent Total program participation increase of 2.4 percent Recreation prescription plan program partnership with Marion County Woodburn Museum historical speaker events Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Increase the number of community events 15 15 18 20 Increase Summer program enrollment 170 179 235 250 Increase youth soccer enrollment 550 534 575 590 Increase youth basketball enrollment 240 255 250 270 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Recreation 146,029 125,542 201,793 Personnel Services 226,480 226,480 226,480 285,398 296,328 277,823 Materials & Services 283,620 283,620 283,620 - - - Capital Outlay 33,500 33,500 33,500 431,427 421,870 479,616 Recreation Total 543,600 543,600 543,600 3.9 3.9 3.9 Full-Time Equivalent (FTE) 3.9 3.9 3.9 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 75 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 7429 - Rec Administration Expenditures 85,427 57,691 97,317 5111 Regular Wages 99,570 99,570 99,570 1,065 31,206 - 5112 Part-Time Wages - - - 4,268 3,146 19,453 5112.010 Youth Sports 20,200 20,200 20,200 944 24 4,158 5112.020 Adult Sports Wages 6,240 6,240 6,240 937 - 6,099 5112.040 Summer Day Camp Wages 6,310 6,310 6,310 10,104 10,994 18,450 5112.060 Arts & Culture Wages 22,050 22,050 22,050 608 65 - 5112.070 Active Adult Wages - - - 35 249 - 5121 Overtime - - - 82 73 118 5211 OR Workers' Benefit 120 120 120 7,774 7,927 11,135 5212 Social Security 12,200 12,200 12,200 17,659 3,799 14,898 5213 Med & Dent Ins 28,010 28,010 28,010 16,197 9,937 29,221 5214 Retirement 30,460 30,460 30,460 368 [PHONE REDACTED] Long Term Disability Ins 380 380 380 402 93 776 5216 Unemployment Insurance 760 760 760 159 94 48 5217 Life Insurance 180 180 180 146,029 125,542 201,793 Total - Personnel Services 226,480 226,480 226,480 - [PHONE REDACTED] Office Supplies 200 200 200 967 - - 5329 Other Supplies - - - 23,815 43,946 20,000 5329.100 Events 24,000 24,000 24,000 46,783 38,041 42,283 5329.200 Youth Sports 42,280 42,280 42,280 12,559 9,404 13,000 5329.300 Adult Sports 13,000 13,000 13,000 69,499 78,493 75,000 5329.405 Fiesta Services 80,000 80,000 80,000 11,553 8,952 10,000 5329.600 Rec Admin 10,000 10,000 10,000 1,238 796 1,000 5329.700 Arts & Culture 1,000 1,000 1,000 4,088 548 2,000 5329.800 Active Adult 2,000 2,000 2,000 14,761 16,330 6,000 5329.900 Museum 6,000 6,000 6,000 7,233 372 7,000 5409.140 Garage Services 7,000 7,000 7,000 - 2,751 - 5419 Other Professional Services - - - 45,000 45,000 45,000 5419.101 Contract Svcs Teen Center 45,000 45,000 45,000 367 189 - 5421 Telephone/Data - - - 45 - - 5422 Postage - - - 1,604 1,313 1,000 5424 Advertising 1,000 1,000 1,000 20,550 23,491 25,600 5428 IT Support 25,400 25,400 25,400 220 - 300 5432 Meals 300 300 300 - 133 - 5433 Mileage - - - 303 22 300 5439 Travel 300 300 300 2,916 2,773 1,900 5451 Natural Gas 1,900 1,900 1,900 4,649 5,440 4,400 5453 Electricity 4,400 4,400 4,400 - - 4,855 5461 Auto Insurance 5,240 5,240 5,240 8,755 8,232 10,248 5464 Workers' Comp 7,300 7,300 7,300 4,209 6,734 2,487 5465 General Liability Insur 2,050 2,050 2,050 505 1,997 1,750 5472 Buildings Repairs & Maint 1,750 1,750 1,750 1,954 98 1,500 5475 Vehicle Repair & Maint 1,500 1,500 1,500 1,825 1,135 2,000 5492 Registrations/Training 2,000 2,000 2,000 285,398 296,328 277,823 Total - Materials & Services 283,620 283,620 283,620 - - - 5642 Passenger Vehicles 33,500 33,500 33,500 - - - Total - Capital Outlay 33,500 33,500 33,500 431,427 421,870 479,616 Division Total: 7429 - Rec Administration 543,600 543,600 543,600 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 76 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 77 Parks and Facilities Maintenance Fund/Fund Number: General – 001 Department/Department Number: Community Services – 411 Division/Division Number: Parks & Facilities Maintenance - 7711 Department Director: Jim Row Description of purpose/function The Parks and Facilities Maintenance division is responsible for maintaining parks, grounds, buildings and providing custodial services for City facilities. City custodial staff provide direct support services to departments. Commercial contracts support other facility services initiated by maintenance staff, including services for: heating, ventilation and air-conditioning (HVAC); electrical; fire protection equipment; elevator; locksmith; roofing and painting. Description of division and number of personnel This section consists of one Parks and Facilities Maintenance Supervisor and six Parks and Maintenance Workers. In addition, two seasonal workers provide support during the eight busiest months of the year. Description of FY 2017-18 accomplishments Resurfaced Settlemier Park asphalt paths Replaced City Hall pitched roof Purchased and replaced portions of City Hall carpeting Renovated City Hall conference rooms and breakroom Completed construction and opened Centennial Park Splash Pad Provided special event support Facilitated building maintenance service contracts Continued ongoing turf maintenance and weed abatement program Provided 24-hour response for vandalism and graffiti Updated security cameras at six locations Description of FY 2018-19 proposed focus/goals Assume ownership of three-acre future park in Boones Crossing development Provided support to the Urban Forestry Program Establish security protocol for vendors in the facilities Conduct annual athletic field renovation ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 78 Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Developed park acres 110 110 113 Park restrooms cleaned daily 4 5 5 Sports fields maintained (multi-use) 8 8 8 Playgrounds inspected weekly 8 8 9 Sport Courts 3 3 3 Splash Pads 1 1 1 Irrigation Systems 23 23 24 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Parks & Facilities Maintenance 398,741 342,378 436,647 Personnel Services 506,500 506,500 506,500 377,199 473,884 417,747 Materials & Services 419,760 419,760 419,760 775,940 816,262 854,394 Parks & Facilities Maintenance Total 926,260 926,260 926,260 8.3 8.3 8.3 Full-Time Equivalent (FTE) 8.3 8.3 8.3 Skate Park at Settlemier Park ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 79 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 7711 - Parks & Facilities Maintenance Expenditures 239,371 210391 252,327 5111 Regular Wages 276,660 276,660 276,660 23,182 25394 30,814 5112 Part-Time Wages 35,080 35,080 35,080 898 748 - 5121 Overtime - - - 229 [PHONE REDACTED] OR Workers' Benefit 260 260 260 19,099 17355 21,935 5212 Social Security 24,120 24,120 24,120 70,128 49869 71,437 5213 Med & Dent Ins 103,630 103,630 103,630 43,388 36940 58,172 5214 Retirement 63,710 63,710 63,710 989 914 1,024 5215 Long Term Disability Ins 1,010 1,010 1,010 1,025 [PHONE REDACTED] Unemployment Insurance 1,560 1,560 1,560 432 [PHONE REDACTED] Life Insurance 470 470 470 398,741 342,378 436,647 Total - Personnel Services 506,500 506,500 506,500 124 282 2,000 5319 Office Supplies 2,000 2,000 2,000 14,527 17,654 20,000 5321 Cleaning Supplies 20,000 20,000 20,000 7,848 9,898 14,000 5323 Fuel 14,000 14,000 14,000 - 415 - 5324 Clothing - - - 2,860 2,909 4,000 5325 Ag Supplies 4,000 4,000 4,000 865 1,440 3,600 5326 Safety/Medical 3,600 3,600 3,600 6,256 13,873 6,000 5329 Other Supplies 6,000 6,000 6,000 1,138 953 3,000 5331 Construction Materials 3,000 3,000 3,000 1,361 286 2,000 5338 Tools 2,000 2,000 2,000 1,156 1,650 2,000 5352 Protective Clothing 2,000 2,000 2,000 913 23,614 30,000 5363 Signs 15,080 15,080 15,080 - - 4,000 5385 Fertilizer 4,000 4,000 4,000 48,837 29,576 32,262 5409.140 Garage Services 32,000 32,000 32,000 113,169 143,365 79,000 5419 Other Professional Serv 94,000 94,000 94,000 4,421 10,612 5,000 5421 Telephone/Data 5,000 5,000 5,000 10,275 9,947 10,852 5428 IT Support 12,600 12,600 12,600 748 15,019 4,000 5445 Work Equipment 4,000 4,000 4,000 2,565 2,694 3,000 5446 Software Licenses 3,000 3,000 3,000 - - - 5449 Other Leases 2,500 2,500 2,500 7,912 9,630 9,000 5451 Natural Gas 7,110 7,110 7,110 47,583 48,721 45,804 5453 Electricity 48,000 48,000 48,000 14,064 8,672 - 5454 Solid Waste Disposal - - - - - 3,665 5461 Auto Insurance 3,190 3,190 3,190 - - 8,519 5463 Property/Earthquake Insurance 7,300 7,300 7,300 11,923 16,513 20,693 5464 Workers' Comp 19,890 19,890 19,890 14,379 16,626 5,352 5465 General Liability Insur 5,490 5,490 5,490 12,730 5,000 16,000 5471 Equipment Repair & Maint 16,000 16,000 16,000 39,581 67,884 50,000 5472 Buildings Repairs & Maint 50,000 50,000 50,000 6,550 7,208 5,000 5475 Vehicle Repair & Maint 5,000 5,000 5,000 500 2,955 3,000 5478 Playground Repair & Maint 3,000 3,000 3,000 3,727 4,974 22,500 5484 Urban Forestry Program 22,500 22,500 22,500 441 1,317 2,000 5492 Registrations/Training 2,000 2,000 2,000 746 197 1,500 5498 Permits/Fees 1,500 1,500 1,500 377,199 473,884 417,747 Total - Materials & Services 419,760 419,760 419,760 775,940 816,262 854,394 Division Total: 7711 - Parks & Facilities Maint 926,260 926,260 926,260 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 80 Community Services Administration Fund/Fund Number: General – 001 Department/Department Number: Community Services — 411 Division/Division Number: Community Services Admin – 7911 Department Director: Jim Row Description of purpose/function It is the mission of the department to build a strong sense of community and improve the quality of life for Woodburn residents by providing an excellent system of: parks, open spaces, facilities and leisure services, a strong collection of informational materials, opportunities for lifelong learning and promoting community-wide literacy. Description of division and number of personnel The department oversees approximately 40 FTE, three in the administrative division, and is responsible for operating recreation programs and special events, the Aquatic Center, Public Library, Parks and Facilities Maintenance, Transit program, volunteer program, the community relations program and park planning and development. Description of FY 2017-18 accomplishments Purchased property at 294 Oak Street for future Community Center project Continued work to update the Community Center feasibility study Successfully completed the Centennial Park Splash Pad’s first season of operation Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Increase park shelter/field rentals 55 park / 12 field 58 park / 15 field 60 park / 15 field 65 park / 20 Field Increase park vendor permits 5 5 6 6 Grow the urban forestry program by increasing the number of trees given away to Woodburn residents 50 22 40 40 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Community Services Administration 207,496 265,489 300,767 Personnel Services 333,220 333,220 333,220 69,686 65,944 82,041 Materials & Services 89,490 89,490 89,490 277,182 331,433 382,808 Community Services Admin Total 422,710 422,710 422,710 3.0 3.0 3.0 Full-Time Equivalent (FTE) 3.0 3.0 3.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 81 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 411 - Community Services Division: 7991 - Community Services Admin Expenditures 138,785 176,451 191,755 5111 Regular Wages 205,870 205,870 205,870 55 63 79 5211 OR Workers' Benefit 80 80 80 10,532 13,396 14,541 5212 Social Security 16,140 16,140 16,140 25,733 35,113 41,389 5213 Med & Dent Ins 57,310 57,310 57,310 31,027 39,348 51,760 5214 Retirement 51,660 51,660 51,660 582 [PHONE REDACTED] Long Term Disability Ins 800 800 800 537 [PHONE REDACTED] Unemployment Insurance 990 990 990 245 [PHONE REDACTED] Life Insurance 370 370 370 207,496 265,489 300,767 Total - Personnel Services 333,220 333,220 333,220 722 [PHONE REDACTED] Office Supplies 700 700 700 139 [PHONE REDACTED] Other Supplies 310 310 310 869 - 8,000 5411 Engineering & Architect 7,500 7,500 7,500 - - 100 5417 HR/Other Employee Expenses 100 100 100 8,236 3,931 10,166 5419 Other Professional Serv 9,000 9,000 9,000 1,181 1,733 1,300 5421 Telephone/Data 1,630 1,630 1,630 7,225 10,220 7,500 5422 Postage 8,500 8,500 8,500 13,700 13,263 14,469 5428 IT Support 21,000 21,000 21,000 - - 200 5432 Meals 200 200 200 134 [PHONE REDACTED] Mileage 700 700 700 789 [PHONE REDACTED] Travel 600 600 600 7,069 3,995 7,500 5443 Office Equipment 7,000 7,000 7,000 - 378 - 5446 Software Licenses - - - 592 958 1,307 5464 Workers' Comp 1,220 1,220 1,220 2,579 3,494 4,499 5465 General Liability Insur 5,230 5,230 5,230 1,486 1,[PHONE REDACTED] Dues & Subscriptions 1,000 1,000 1,000 1,044 1,[PHONE REDACTED] Registrations/Training 800 800 800 23,921 23,478 24,000 5493 Printing/Binding 24,000 24,000 24,000 69,686 65,944 82,041 Total - Materials & Services 89,490 89,490 89,490 277,182 331,433 382,808 Division Total: 7991 - Community Services Admin 422,710 422,710 422,710 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 82 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 83 Retired and Senior Volunteer Program (RSVP) Fund/Fund Number: General – 001 Department/Department Number: RSVP — 481 Department Director: Jim Row Description of purpose/function Community Services did not renew the federal RSVP Volunteer Program when grant funding concluded at the end of March 2016. The City replaced the paper/report intensive $74,000 program with an in-house volunteer coordination program. As this program is no longer funded, this is the final year the history will be shown in the budget document. Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 481 - RSVP Expenditures 35,549 - - 5111 Regular Wages - - - 19 - - 5211 OR Workers' Benefit - - - 2,728 - - 5212 Social Security - - - 5,235 - - 5213 Med & Dent Ins - - - 7,765 - - 5214 Retirement - - - 170 - - 5215 Long Term Disability Ins - - - 138 - - 5216 Unemployment Insurance - - - 74 - - 5217 Life Insurance - - - 51,678 - - Total - Personnel Services 283 - - 5319 Office Supplies - - - 518 - - 5329 Other Supplies - - - 164 - - 5421 Telephone/Data - - - 212 - - 5422 Postage - - - 3,425 - - 5428 IT Support - - - 370 (60) - 5433 Mileage - - - 343 - - 5439 Travel - - - 122 - - 5464 Workers' Comp - - - 460 - - 5465 General Liability Insur - - - 514 - - 5469 Other Insurance Costs - - - 10 - - 5492 Registrations/Training - - - 24 - - 5493 Printing/Binding - - - 6,445 (60) - Total - Materials & Services - - - 58,123 (60) - Department Total: 481 - RSVP - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 84 Planning Fund/Fund Number: General – 001 Department/Department Number: Planning – 511 Division/Division Number: Planning – 5811 Department Director: Chris Kerr Description of purpose/function This department directs and completes long-range planning projects and administers the Woodburn Development Ordinance (WDO), which provides the standards for development in the City. These include annexations, subdivision, signage and specific site development requirements. The department staffs the City’s Planning Commission. Description of department and number of personnel The department currently consists of 4.0 FTE, which include the Community Development Director, a Senior Planner, an Associate Planner and Administrative assistant. Description of FY 2017-18 accomplishments The department saw an increase in land use planning activity at every level, including annexations, design reviews, subdivisions and variances. The Planning Commission approved over twice as many projects as the previous fiscal year Hired and trained a new Senior Planner position, who has been successfully reviewing the increase in development review applications Modified the development review processes to create a more streamlined review, with greater efficiency and to increase the quality of the reviews Upgraded the Planning Department website to allow for enhanced citizen participation and to reduce duplicitous staff time responding to public inquiries Processed WDO amendments to allow for the development of accessory dwelling units in single-family zones, in accordance with State law Description of FY 2018-19 proposed focus/goals Department focus will be toward addressing the expected tenfold increase in residential building permits Provide coordination and technical assistance in advance of the 2020 U.S. Census Bureau Complete the Transportation System Plan update and associated adoption into the Comprehensive Plan Performance Measures Goal Measures FY 2017-18 Projected FY 2017-18 Actual FY2018-19 Projected Meet mandated timeframes for land use reviews Render decision within 120 days (unless extension is requested) 100% 100% 100% Educate /staff/decision makers on land use planning best practices Number training activities provided/offered 4 4 4 Make legally sound land use decisions Number of final decisions overturned appealed 0 0 0 Improve the effectiveness of the WDO Number of code amendments 2 2 2 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 85 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Planning 296,737 333,388 445,731 Personnel Services 417,730 417,730 417,730 35,677 41,436 51,332 Materials & Services 69,650 69,650 69,650 332,414 374,824 497,063 Planning Total 487,380 487,380 487,380 3.0 3.0 4.0 Full-Time Equivalent (FTE) 4.0 4.0 4.0 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 511 - Planning Division: 5811 - Planning Expenditures 203,288 225,563 286,388 5111 Regular Wages 285,970 285,970 285,970 - 2,440 - 5112 Part-Time Wages - - - 325 472 - 5121 Overtime - - - 79 81 110 5211 OR Workers' Benefit 90 90 90 15,579 17,011 22,213 5212 Social Security 22,790 22,790 22,790 33,298 38,591 66,477 5213 Med & Dent Ins 38,850 38,850 38,850 42,172 47,893 68,681 5214 Retirement 67,070 67,070 67,070 843 834 1,138 5215 Long Term Disability Ins 1,060 1,060 1,060 791 [PHONE REDACTED] Unemployment Insurance 1,410 1,410 1,410 362 [PHONE REDACTED] Life Insurance 490 490 490 296,737 333,388 445,731 Total - Personnel Services 417,730 417,730 417,730 - - 1,200 5315 Computer Supplies 1,200 1,200 1,200 2,382 2,961 4,400 5319 Office Supplies 6,770 6,770 6,770 64 - 250 5323 Fuel 300 300 300 558 1,[PHONE REDACTED].140 Garage Services 500 500 500 2,669 4,103 6,000 5419 Other Professional Serv 11,500 11,500 11,500 766 1,087 1,000 5421 Telephone/Data 1,200 1,200 1,200 727 581 1,500 5422 Postage 1,500 1,500 1,500 - - 1,000 5424 Advertising 1,000 1,000 1,000 1,445 [PHONE REDACTED] Publication of Legal Note 1,500 1,500 1,500 17,125 20,035 21,843 5428 IT Support 25,300 25,300 25,300 - - 250 5429 Other Communication Serv 300 300 300 - - 100 5433 Mileage 160 160 160 - 5 150 5439 Travel 1,000 1,000 1,000 - - 417 5461 Auto Insurance 460 460 460 2,364 3,117 1,516 5464 Workers' Comp 1,540 1,540 1,540 5,580 5,770 5,506 5465 General Liability Insur 7,120 7,120 7,120 556 8 300 5475 Vehicle Repair & Maint 800 800 800 1,440 2,233 4,500 5492 Registrations/Training 7,000 7,000 7,000 - - - 5493 Printing/Binding 500 500 500 35,676 41,436 51,332 Total - Materials & Services 69,650 69,650 69,650 332,413 374,824 497,063 Department Total: 511 - Planning 487,380 487,380 487,380 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 86 Engineering Fund/Fund Number: General – 001 Department/Department Number: Engineering – 651 Division/Division Number: Engineering 6211 Department Director: Eric Liljequist Description of purpose/function The department provides comprehensive engineering and contract administration services for capital and maintenance projects. Engineering maintains 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, and inspects public and private construction of streets, storm drainage systems, water lines and sewer lines. The department provides internal support to Facilities and Parks, Drinking Water, Street, Storm Water Conveyance and Wastewater (both collections and treatment). The department also provides support for development, plan and permit review for all land use and building permit applications. Description of department and number of personnel The Engineering department currently has 5.5 FTE, which includes a Public Works Director, City Engineer, CAD/GIS Technician, 1.5 FTE Project Engineer and an Administrative Specialist. Description of FY 2017-18 accomplishments Completion of the West Hayes Street Sanitary Sewer Pipeline Project Water Master Plan and Water Rate Study work expected to be completed by June 30, 2018 Ongoing Transportation System Plan Update work Poplar Harvest and replanting at the wastewater treatment plant Commencement of Hardcastle Avenue Realignment at Railroad Crossing Project Completion of the Mill Creek Pump Station Pump #1 and #3 replacements Performance Measures Measures FY 2016-17 Projected FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Percentage of capital project contracts within estimated timeline Not previously measured 100% 90% 90% Percentage of capital projects administered within the project budget Not previously measured 100% 90% 90% Right-of-way & Franchise Utility permits issued Not previously measured 90 90 100 Private development applications reviewed for final approval Not previously measured 19 25 27 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Engineering 550,814 340,444 213,585 Personnel Services 213,530 213,530 213,530 109,408 114,210 145,805 Materials & Services 147,470 147,470 147,470 660,222 454,654 359,390 Engineering Total 361,000 361,000 361,000 8.0 5.5 5.5 Full-Time Equivalent (FTE) 5.5 5.5 5.5 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 87 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 651 - Engineering Division: 6211 - Engineering Expenditures 374,083 204,420 116,850 5111 Regular Wages 114,950 114,950 114,950 - 36,476 40,258 5112 Part-Time Wages 39,870 39,870 39,870 747 87 - 5121 Overtime - - - 136 78 61 5211 OR Workers' Benefit 40 40 40 28,952 18,709 12,370 5212 Social Security 12,220 12,220 12,220 50,588 26,121 9,859 5213 Med & Dent Ins 12,200 12,200 12,200 92,752 53,348 33,388 5214 Retirement 32,750 32,750 32,750 1,489 [PHONE REDACTED] Long Term Disability Ins 510 510 510 1,430 [PHONE REDACTED] Unemployment Insurance 780 780 780 637 [PHONE REDACTED] Life Insurance 210 210 210 550,814 340,444 213,585 Total - Personnel Services 213,530 213,530 213,530 - [PHONE REDACTED] Computer Supplies 500 500 500 1,396 1,128 3,500 5319 Office Supplies 3,000 3,000 3,000 940 491 2,000 5323 Fuel 2,000 2,000 2,000 - - 500 5324 Clothing 500 500 500 120 1,[PHONE REDACTED] Safety/Medical 500 500 500 1,118 345 2,500 5329 Other Supplies 3,050 3,050 3,050 7,418 670 5,987 5409.140 Garage Services 6,000 6,000 6,000 264 - 10,000 5411 Engineering & Architect 10,000 10,000 10,000 - - 500 5417 HR/Other Employee Expenses 500 500 500 620 8,510 15,000 5419 Other Professional Serv 17,500 17,500 17,500 5,449 5,437 5,800 5421 Telephone/Data 5,800 5,800 5,800 228 58 500 5422 Postage 500 500 500 - [PHONE REDACTED] Advertising 500 500 500 44,525 43,526 36,452 5428 IT Support 37,900 37,900 37,900 - - 500 5439 Travel 500 500 500 6,773 6,876 7,000 5446 Software Licenses 9,000 9,000 9,000 1,927 2,434 2,100 5451 Natural Gas 2,500 2,500 2,500 6,260 5,306 9,000 5453 Electricity 7,000 7,000 7,000 542 - - 5454 Solid Waste Disposal - - - - - 2,152 5461 Auto Insurance 1,910 1,910 1,910 - - 1,674 5463 Property/Earthquake Insurance 1,600 1,600 1,600 12,516 17,331 12,038 5464 Workers' Comp 11,840 11,840 11,840 13,217 14,418 12,502 5465 General Liability Insur 7,070 7,070 7,070 111 - - 5471 Equipment Repair & Maint 500 500 500 2,141 665 2,300 5472 Buildings Repairs & Maint 2,500 2,500 2,500 1,072 30 3,100 5475 Vehicle Repair & Maint 3,100 3,100 3,100 2,133 3,885 6,000 5492 Registrations/Training 10,000 10,000 10,000 49 46 1,500 5493 Printing/Binding 500 500 500 514 [PHONE REDACTED] Filing/Recording 700 700 700 75 175 1,000 5498 Permits/Fees 500 500 500 109,408 114,210 145,805 Total - Materials & Services 147,470 147,470 147,470 660,222 454,654 359,390 Department Total: 651 - Engineering 361,000 361,000 361,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 88 Non-Departmental Fund/Fund Number: General – 001 Department/Department Number: Non-Departmental – 199 Division/Division Number: Other Administration – 1219 Department Director: Sandra Montoya Description of purpose/function This budget provides for General Fund expenses that provide citywide benefits. Charges include 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. In FY 2018-19, $50,000 is budgeted for the development of a citywide IT strategic plan that will inform future technology needs. Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Non-Departmental 316,068 178,122 294,504 Materials & Services 319,000 319,000 319,000 8,970 - - Capital Outlay - - - 208,835 197,742 1,002,453 Transfers Out 3,101,090 3,101,090 3,101,090 533,873 375,864 1,296,957 Non-Departmental Total 3,420,090 3,420,090 3,420,090 The FY 2018-19 Transfers Out of $3,101,090 include: $116,000 to the Transit Fund, which is an annual subsidy $1,387,000 to the General Cap Const Fund for o $1,200,000 – Building remodel/repairs o $125,000 – Police Radio Project o $22,000 – Police HVAC project o $40,000 – Emergency Operations Center – technology upgrades $1,598,090 to the PERS Reserve Fund o $1,500,000 – Transfer from General Fund reserve to newly created PERS Reserve Fund 693 o $98,090 – Annual transfer of 1.0 percent of budgeted personnel services costs from General Fund to PERS Reserve Fund For a summary of all Transfers In and Transfer Out, see Budgeted Transfers on page 175. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 89 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 001 - General Fund Department: 199 - Non-departmental Division: 1219 - Other Administration Expenditures 5,599 8,028 9,000 5319 Office Supplies 6,820 6,820 6,820 372 - 600 5323 Fuel 600 600 600 3,298 1,508 50,000 5329 Other Supplies 15,000 15,000 15,000 - 223 1,700 5409.140 Garage Services 1,500 1,500 1,500 - 144 - 5417 HR/Other Employee Expenses - - - 160,724 39,170 100,000 5419 Other Professional Serv 150,000 150,000 150,000 48,000 50,000 50,000 5419.201 ToT Grants 50,000 50,000 50,000 669 1,419 - 5422 Postage 1,500 1,500 1,500 - - 2,500 5425 Publication of Legal Note 2,000 2,000 2,000 24,000 6,000 8,000 5429 Other Communication Serv 8,000 8,000 8,000 1,411 170 - 5432 Meals - - - 3,879 - - 5439 Travel - - - - - - 5461 Auto Insurance 580 580 580 - - 6,557 5463 Property/Earthquake Insurance 6,160 6,160 6,160 36,210 38,766 31,147 5465 General Liability Insurance 34,840 34,840 34,840 31,906 32,694 33,000 5491 Dues & Subscriptions 40,000 40,000 40,000 - - 2,000 5492 Registrations/Training 2,000 2,000 2,000 316,068 178,122 294,504 Total - Materials & Services 319,000 319,000 319,000 8,970 - - 5649 Other Equipment - - - 8,970 - - Total - Capital Outlay - - - Division: 9711 - Operating Transfer Out 116,000 116,000 116,000 5811.110 Transfer to Transit 116,000 116,000 116,000 - 2,596 - 5811.132 Transfer to Asset Forfeiture - - - 12,594 - 750,000 5811.358 Transfer to General Cap Const 1,387,000 1,387,000 1,387,000 - 2,693 - 5811.360 Transfer to Special Assessment - - - 23,769 23,769 83,769 5811.568 Transfer to Info Services - - - - - - 5811.693 Transfer to Reserve for PERS 1,598,090 1,598,090 1,598,090 28,236 26,342 26,342 5841.376 Interfund Loan Transfer - - - 28,236 26,342 26,342 5841.466 Interfund Loan Transfer - - - 208,835 197,742 1,002,453 Total - Transfers Out 3,101,090 3,101,090 3,101,090 533,873 375,864 1,296,957 Department Total: 199 - Non-departmental 3,420,090 3,420,090 3,420,090 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 90 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 91 Contingency/Ending Fund Balance Fund/Fund Number: General – 001 Department/Department Number: Contingency/Ending Fund Balance Department Director: Sandra Montoya Description of purpose/function of department In January 2018, the City Council updated the Financial Plan. The General Fund Contingency minimum of 17.0 percent of the operating appropriation was updated to include a long-term goal of increasing the contingency balance to 25.0 percent as year-end savings occur. In FY 2017-18 savings over two years are budgeted to bring the contingency balance to $3.9 million, a growth of $1.7 million over the FY 2016-17 and FY 2017-18. Assuming the projection materializes, the contingency balance will be 24.0 percent of General Fund expenses (excluding contingency and reserves). The contingency is set aside for unforeseen circumstances that may arise during the fiscal year, and is consistent with GFOA best practices. Contingency appropriations require City Council approval and, depending on the value of the appropriation, may require a public hearing. In addition to the contingency policy, the City has established additional reserve categories from one-time budget savings: Shortfall Management Reserve (SMR). The SMR is intended to subsidize future shortfalls estimated in the Five-Year Forecast Reserve for Facilities. Since the 2008 recession and subsequent slow recovery over the last eight years, substantive facility maintenance (e.g. roof replacement/repair, HVAC replacement/repair, flooring, etc.) was deferred due to funding shortages. The prolonged deferment of facilities maintenance has resulted in a substantial list of costly repairs that will require significant funding NOTE: Funding in the PERS Reserve will be moved in FY 2018-19 to a newly created PERS Reserve Fund. See budgeted transfers on page 175. Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 2,265,812 5921 Contingency 3,929,010 3,949,010 3,949,010 - - 1,008,193 5981.012 Reserve -SMR 1,010,000 1,010,000 1,010,000 - - 611,768 5981.013 Reserve for Facilities 615,000 615,000 615,000 - - 1,500,000 5981.101 Reserve for PERS - - - - - 5,385,773 Total - Contingencies and Unappropriated Balances 5,554,010 5,574,010 5,574,010 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 92 Transit Fund – 110 Fund/Fund Number: Transit Fund – 110 Department/Department Number: Transit – 671 Division/Division Number: Fixed Route Transit – 6711 Department Director: Jim Row Description of purpose/function Woodburn Transit provides safe and reliable public transportation for Woodburn residents and those traveling within the Woodburn region. The system was built with a focus on seniors, people with disabilities, and those who do not have reliable transportation options. Due to funding constraints, Transit services are only provided five days a week. Description of department and number of personnel The Transit Fund has 7.1 FTE, consisting of a full-time operations supervisor, a full-time lead dispatcher/driver, 10 part-time driver/dispatchers and a part-time vehicle custodian. Description of FY 2017-18 accomplishments Nine bus stops on the local fixed route have had ADA improvements, bringing the City of Woodburn into compliance with the new ADA requirements Executed a three-year agreement with Woodburn Carcraft to provide vehicle maintenance services for the fleet of 10 vehicles Purchased a low-mile Dial-A-Ride vehicle to replace one that was removed from service following an accident in 2016 Replaced the inventory of dispatch connected computer tablets Description of FY 2018-19 proposed focus/goals Develop a plan for utilizing new transit payroll tax funds to expand service Promote increased utilization of the Woodburn Memorial Transit Facility by local and regional transit providers, private shuttle operators and carpool/vanpool programs Submit a Discretionary Bus Replacement Grant application to ODOT for the replacement of a 2002 Dial- A-Ride minivan that has exceeded its useful life Collaborate with the Public Works Department to purchase of a software program to manage the fleet maintenance program Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Number of passengers fixed route 22,533 24,786 27,264 Number of passengers Dial-a-Ride (local) 12,518 13,769 15,149 Number of medical transport rides 1,473 1,620 1,782 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 93 Fund Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Transit Fund Revenues 152,287 160,058 140,000 Fund Balance 140,000 140,000 140,000 427,284 431,122 468,765 Intergovernmental 446,210 446,210 446,210 42,747 38,227 48,500 Charges for Goods and Services 39,000 39,000 39,000 10,473 16,850 11,180 Miscellaneous Revenue 12,590 12,590 12,590 116,000 116,000 116,000 Transfers In 116,000 116,000 116,000 748,791 762,257 784,445 Revenues Total 753,800 753,800 753,800 Expenditures 390,920 424,983 370,174 Personnel Services 414,450 414,450 414,450 194,812 202,073 229,833 Materials & Services 225,290 225,290 225,290 - - 28,000 Capital Outlay - - - 3,001 3,001 3,001 Transfers Out 4,140 4,140 4,140 - - 153,437 Contingencies and Reserve 109,920 109,920 109,920 588,733 630,057 784,445 Expenditures Total 753,800 753,800 753,800 160,058 132,200 - Revenue Over (Under) Expenditures - - - 7.9 7.4 6.6 Full-Time Equivalent (FTE) 7.1 7.1 7.1 Revenue Sources and Other Discussion Transfers In is a transfer of $116,000 from the General Fund, which is an annual subsidy. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 175. Intergovernmental contains various competitive state and federal grants received for transit operations. These are adjusted year over year according to historical analysis and limitations on the particular grant. The Charges for Goods and Services is transit fares. The total amount in the category accounts for only 4.0 percent of the operating revenue. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 94 Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Department: 000 - Revenue Revenues 152,287 160,058 140,000 3081 Beginning Fund Balance 140,000 140,000 140,000 152,287 160,058 140,000 Total - Fund Balance 140,000 140,000 140,000 - - - 3332 Federal Grants - - - 39,172 84,837 44,401 3333.601 5310 Discretionary Ops 44,410 44,410 44,410 - 540 28,000 3333.602 5310 Discretionary Cap - - - 142,095 142,094 147,364 3333.603 5311 Formula Operation 147,400 147,400 147,400 43,517 51,776 49,000 3333.605 Veh Prev Maint 49,000 49,000 49,000 - - - 3341 State Grants - - - 202,500 151,875 200,000 3341.601 STF Formula 205,400 205,400 205,400 - - - 3344 New Freedom - - - 427,284 431,122 468,765 Total - Intergovernmental 446,210 446,210 446,210 9,712 12,393 8,500 3445 Dial a Ride Daily 13,000 13,000 13,000 33,002 25,834 40,000 3447 Transit System Fares 26,000 26,000 26,000 33 - - 3447.101 Transit System Fares Fixed Rte-SALEM - - - 42,747 38,227 48,500 Total - Charges for Goods and Services 39,000 39,000 39,000 755 1,201 1,180 3611 Interest from Investments 1,590 1,590 1,590 6,778 7,522 10,000 3676 Donations-Transit 11,000 11,000 11,000 98 - - 3698 Cash Long and Short - - - 2,842 8,127 - 3699 Other Miscellaneous Income - - - 10,473 16,850 11,180 Total - Miscellaneous Revenue 12,590 12,590 12,590 116,000 116,000 116,000 3971.001 Transfer From General Fund 116,000 116,000 116,000 116,000 116,000 116,000 Total - Transfers In 116,000 116,000 116,000 748,791 762,257 784,445 Department Total: 000 - Revenue 753,800 753,800 753,800 748,791 762,257 784,445 Revenues Total 753,800 753,800 753,800 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 95 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Department: 671 - Transit Division: 4711 - Fixed Route Transit Expenditures 159,632 174,077 137,997 5111 Regular Wages 145,490 145,490 145,490 117,380 129,554 129,633 5112 Part-Time Wages 152,310 152,310 152,310 336 507 - 5121 Overtime - - - 245 [PHONE REDACTED] OR Workers' Benefit 190 190 190 20,613 22,624 20,629 5212 Social Security 23,000 23,000 23,000 48,482 50,415 36,452 5213 Med & Dent Ins 35,840 35,840 35,840 42,118 46,379 44,205 5214 Retirement 55,380 55,380 55,380 730 [PHONE REDACTED] Long Term Disability Ins 540 540 540 1,075 [PHONE REDACTED] Unemployment Insurance 1,480 1,480 1,480 309 [PHONE REDACTED] Life Insurance 220 220 220 390,920 424,983 370,174 Total - Personnel Services 414,450 414,450 414,450 1,338 1,403 1,300 5319 Office Supplies 1,300 1,300 1,300 22,553 24,033 26,000 5323 Fuel 30,000 30,000 30,000 1,001 849 2,000 5324 Clothing 1,000 1,000 1,000 810 962 1,000 5326 Safety/Medical 1,000 1,000 1,000 418 31 500 5329 Other Supplies 500 500 500 12,010 11,941 15,000 5332 Spare Parts 15,000 15,000 15,000 1,082 4,126 5,000 5337 Tires/Parts 5,000 5,000 5,000 3,388 2,390 3,000 5409.140 Garage Services 3,000 3,000 3,000 1,320 1,287 1,500 5414 Accounting/Auditing 1,500 1,500 1,500 15,685 8,543 12,000 5419 Other Professional Serv 10,000 10,000 10,000 4,719 4,625 4,000 5421 Telephone/Data 5,000 5,000 5,000 52 72 100 5422 Postage 100 100 100 - - 2,000 5424 Advertising 500 500 500 19,865 19,400 21,148 5428 IT Support 24,500 24,500 24,500 - [PHONE REDACTED] Meals 100 100 100 26,806 25,491 32,000 5433 Mileage 30,000 30,000 30,000 - - 1,000 5439 Travel 500 500 500 5,000 6,125 6,000 5446 Software Licenses 6,000 6,000 6,000 6,132 6,478 6,667 5448 Internal Rent 6,810 6,810 6,810 974 1,165 1,000 5451 Natural Gas 1,000 1,000 1,000 3,346 3,384 4,000 5453 Electricity 4,000 4,000 4,000 211 - - 5454 Solid Waste Disposal - - - - - 17,827 5461 Auto Insurance 16,800 16,800 16,800 - - 114 5463 Property/Earthquake Insurance 100 100 100 10,840 15,650 22,703 5464 Workers' Comp 25,410 25,410 25,410 20,552 27,132 5,774 5465 General Liability Insur 6,070 6,070 6,070 4,718 2,108 5,000 5471 Equipment Repair & Maint 2,000 2,000 2,000 12,727 7,865 1,000 5472 Buildings Repairs & Maint 1,000 1,000 1,000 15,848 23,298 25,500 5475 Vehicle Repair & Maint 25,000 25,000 25,000 - - 500 5480 Accident Repair 500 500 500 356 [PHONE REDACTED] Dues & Subscriptions 100 100 100 1,975 2,362 3,500 5492 Registrations/Training 1,000 1,000 1,000 1,086 883 2,000 5493 Printing/Binding 500 500 500 194,812 202,073 229,833 Total - Materials & Services 225,290 225,290 225,290 - - - 5642 Passenger Vehicles - - - - - 28,000 5649 Other Equipment - - - - - 28,000 Total - Capital Outlay - - - 585,732 627,056 628,007 Division Total: 4711 - Fixed Route Transit 639,740 639,740 639,740 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 96 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Division: 9711 - Operating Transfer Out Expenditures 3,001 3,001 3,001 5811.568 Transfer to Info Services - - - - - - 5811.693 Transfer to Reserve for PERS 4,140 4,140 4,140 3,001 3,001 3,001 Total - Transfers Out 4,140 4,140 4,140 3,001 3,001 3,001 Division Total: 9711 - Operating Transfer Out 4,140 4,140 4,140 588,733 630,057 631,008 Department Total: 671 - Transit 643,880 643,880 643,880 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 153,437 5921 Contingency 109,920 109,920 109,920 - - 153,437 Total - Contingencies and Unappropriated Balances 109,920 109,920 109,920 - - 153,437 Division Total: 9971 - Equity 109,920 109,920 109,920 - - 153,437 Department Total: 901 - Ending Fund Balance 109,920 109,920 109,920 588,733 630,057 784,445 Expenditures Total 753,800 753,800 753,800 160,058 132,200 - Fund Net Total: 110 - Transit Fund - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 97 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 98 Street Fund – 140 Fund/Fund Number: Street Fund – 140 Department/Department Number: Maintenance – 631/Garage – 661 Divisions/Division Numbers: Street - 4211, 4261, 4299, Garage 1941 Department Director: Eric Liljequist Description of purpose/function This section within the Public Works Department provides administration and operations of street maintenance and garage activities. Street maintenance activities include routine street repairs such as overlay preparation, patching, crack sealing, pothole repair, grading and dust control on gravel streets, graffiti removal, storm related clean up, leaf collection, holiday tree collection, centerline striping, pavement markings, street sign maintenance, sweeping contract supervision, weed control, mowing and other right-of-way related maintenance duties. Garage activities include service and maintenance to the Woodburn fleet (e.g. vehicles, heavy/small equipment), with the exception of police and transit vehicles. Description of department, including number of personnel The section is supervised by a Public Works Program & Compliance Manager and is organized to provide both operations and maintenance with clerical administrative support. The street maintenance and garage sections consist of seven full-time employees and 1.5 seasonal employees. Description of FY 2017-18 accomplishments Updated street signs that were damaged or added throughout the City Provided landscape maintenance on Front Street and the I-5 Interchange Continued programs: leaf collection, holiday tree recycling, street sweeping contact Continued emergency call-out support for traffic safety, police and fire Description of FY 2018-19 proposed focus/goals Evaluate the Garage Services and the City’s aging fleet and heavy equipment Provide a cost effective and efficient means of maintaining current level of service for landscaping Continue programs: sweeping, leaf collection, holiday tree removal, bridge lighting and refuge pick up Maintain and enhance regulatory traffic, pavement markings and signage Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Miles of street sweeping 1,521 2,250 2,500 Number of signs updated 60 106 100 Number of street miles restriped 35 35 35 Feet of cracks sealed 500 25,000 30,000 Number of thermos-plastic street legends installed or replaced n/a 50 75 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 99 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Street Fund Revenues 2,966,044 3,365,799 3,365,799 Fund Balance 4,207,400 4,207,400 4,207,400 115,692 129,412 110,000 Taxes 130,000 130,000 130,000 369 202 - Licenses and Permits 500 500 500 1,454,076 1,480,082 1,400,000 Intergovernmental 1,500,000 1,500,000 1,500,000 357,984 359,819 320,000 Franchise Fees 377,500 377,500 377,500 196,750 137,675 181,751 Miscellaneous Revenue 173,010 173,010 173,010 90,000 90,000 90,000 Transfers In 90,000 90,000 90,000 5,180,915 5,562,989 5,467,550 Revenues Total 6,478,410 6,478,410 6,478,410 Expenditures 565,071 625,844 797,044 Personnel Services 990,510 990,510 990,510 1,206,394 924,620 1,587,210 Materials & Services 1,624,310 1,624,310 1,624,310 9,150 5,500 24,000 Capital Outlay - - - 34,501 101,222 1,814,501 Transfers Out 1,623,700 1,623,700 1,623,700 - - 1,244,795 Contingencies and Reserve 2,239,890 2,239,890 2,239,890 1,815,116 1,657,186 5,467,550 Expenditures Total 6,478,410 6,478,410 6,478,410 3,365,799 3,905,803 - Revenue Over (Under) Expenditures - - - 3.0 6.3 6.5 Full-Time Equivalent (FTE) 6.5 6.5 6.5 Please note that the Personnel Services total reflected only includes that portion of the cost associated with this division. Please see the Personnel Allocation table on page 168 for clarification. Revenue Sources and Other Discussion The Taxes category of revenue includes City gas tax revenue. The Intergovernmental category of revenue is the largest source within the Street Fund. The entire $1.5 million is generated from the state gas tax. Transfers In of $90,000 is a transfer from the Sewer Fund for street sweeping costs. The total Transfers Out amount of $1,623,700 includes two separate transfers: $1,563,800 to Street & Storm Cap Const Fund for the following capital projects o Sidewalk & ADA Improvements (CIST1165) $25,000 o West Hayes Street Improvement (CIST1486) $220,000 o Hardcastle/Railroad realignment (CIST1443) $1,100,000 o Fourth Street Storm rehabilitation (CDST1471) $140,000 o Aquatic Center Storm improvement (CDST1549) $78,800 $50,000 to Equipment Replacement Fund $9,900 to PERS Reserve Fund for annual transfer of 1.0 percent of personnel services costs For a summary of all Transfers In and Transfers Out, see Budgeted Transfers on page 175. See the section titled Capital Construction Projects beginning on page 176 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 100 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 140 - Street Fund Department: 000 - Revenue Revenues 2,966,044 3,365,799 3,365,799 3081 Beginning Fund Balance 4,207,400 4,207,400 4,207,400 2,966,044 3,365,799 3,365,799 Total - Fund Balance 4,207,400 4,207,400 4,207,400 115,692 129,412 110,000 3171 City Gas Tax 130,000 130,000 130,000 115,692 129,412 110,000 Total - Taxes 130,000 130,000 130,000 369 202 - 3223 Curb Cuts and Bores 500 500 500 369 202 - Total - Licenses and Permits 500 500 500 1,454,076 1,480,082 1,400,000 3361 State Gas Tax 1,500,000 1,500,000 1,500,000 1,454,076 1,480,082 1,400,000 Total - Intergovernmental 1,500,000 1,500,000 1,500,000 270,816 265,021 260,000 3141 Privilege Tax, PGE 278,000 278,000 278,000 87,168 94,798 60,000 3142 Privilege Tax, NW Natural 99,500 99,500 99,500 357,984 359,819 320,000 Total - Franchise Fees 377,500 377,500 377,500 21,515 40,278 52,170 3611 Interest from Investments 87,510 87,510 87,510 22,151 902 5,500 3699 Other Miscellaneous Income 5,500 5,500 5,500 43,666 41,180 57,670 Total - Miscellaneous Revenue 93,010 93,010 93,010 90,000 90,000 90,000 3971.472 Transfer From Sewer 90,000 90,000 90,000 90,000 90,000 90,000 Total - Transfers In 90,000 90,000 90,000 5,027,831 5,466,494 5,343,469 Department Total: 000 - Revenue 6,398,410 6,398,410 6,398,410 Department: 661 - Garage 153,084 96,495 124,081 3654 Garage WO Revenue 80,000 80,000 80,000 153,084 96,495 124,081 Total - Miscellaneous Revenue 80,000 80,000 80,000 153,084 96,495 124,081 Department Total: 661 - Garage 80,000 80,000 80,000 5,180,915 5,562,989 5,467,550 Revenues Total 6,478,410 6,478,410 6,478,410 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 101 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 140 - Street Fund Department: 631 - Maintenance Division: 4211 - Street Maintenance Expenditures 254,370 336,396 396,487 5111 Regular Wages 529,610 529,610 529,610 13,450 15,419 58,407 5112 Part-Time Wages 59,280 59,280 59,280 4,937 6,008 5,135 5121 Overtime 8,500 8,500 8,500 142 [PHONE REDACTED] OR Workers' Benefit 280 280 280 19,998 25,798 35,184 5212 Social Security 46,320 46,320 46,320 70,266 94,339 115,005 5213 Med & Dent Ins 129,670 129,670 129,670 49,633 60,050 96,179 5214 Retirement 129,960 129,960 129,960 1,003 1,351 1,490 5215 Long Term Disability Ins 2,070 2,070 2,070 1,061 [PHONE REDACTED] Unemployment Insurance 2,650 2,650 2,650 429 [PHONE REDACTED] Life Insurance 970 970 970 415,289 540,373 709,771 Total - Personnel Services 909,310 909,310 909,310 927 [PHONE REDACTED] Office Supplies 250 250 250 18 46 300 5321 Cleaning Supplies 300 300 300 4,896 8,091 10,000 5323 Fuel 10,000 10,000 10,000 1,589 3,482 2,000 5324 Clothing 2,000 2,000 2,000 778 1,294 2,000 5326 Safety/Medical 2,000 2,000 2,000 2,769 2,067 2,500 5329 Other Supplies 2,500 2,500 2,500 1,319 1,394 2,000 5338 Tools 2,000 2,000 2,000 681 1,497 1,500 5339 Other Maintenance Supplies 1,500 1,500 1,500 1,865 2,459 2,500 5352 Protective Clothing 2,500 2,500 2,500 23,426 23,867 40,000 5361 Road Materials 40,000 40,000 40,000 - 49 1,000 5362 Concrete 1,000 1,000 1,000 2,016 6,410 14,000 5363 Signs 14,000 14,000 14,000 1,252 1,819 1,000 5369 Other Street Supplies 10,000 10,000 10,000 14,623 19,878 15,400 5419 Other Professional Serv 15,400 15,400 15,400 3,074 5,584 5,000 5421 Telephone/Data 5,000 5,000 5,000 - 24 - 5422 Postage 500 500 500 432 1,[PHONE REDACTED] Travel 900 900 900 3,527 5,329 1,500 5445 Work Equipment 1,500 1,500 1,500 2,965 2,165 3,000 5446 Software Licenses 3,000 3,000 3,000 2,668 2,632 3,500 5451 Natural Gas 3,500 3,500 3,500 6,663 6,089 10,000 5453 Electricity 1,000 1,000 1,000 2,587 4,244 3,000 5454 Solid Waste Disposal 3,000 3,000 3,000 16,187 12,433 7,000 5471 Equipment Repair & Maint 7,000 7,000 7,000 - 819 1,000 5474 Structures Repair & Maint 1,000 1,000 1,000 7,536 15,582 10,000 5475 Vehicle Repair & Maint 10,000 10,000 10,000 1,644 2,974 4,000 5476 Laundry 4,000 4,000 4,000 547,528 318,546 833,826 5479 Other Repair & Maint 840,000 840,000 840,000 123 8,874 15,000 5482 Tree Maintenance 15,000 15,000 15,000 1,552 4,816 8,000 5492 Registrations/Training 8,000 8,000 8,000 - - 250 5498 Permits/Fees 250 250 250 652,645 464,794 1,000,451 Total - Materials & Services 1,007,100 1,007,100 1,007,100 Department: 631 - Maintenance Division: 4211 - Street Maintenance 9,150 5,500 24,000 5649 Other Equipment - - - 9,150 5,500 24,000 Total - Capital Outlay - - - 1,077,084 1,010,666 1,734,222 Division Total: 4211 - Street Maintenance 1,916,410 1,916,410 1,916,410 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 102 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 140 - Street Fund Department: 631 - Maintenance Division: 4261 - Street Cleaning Expenditures 593 925 1,000 5323 Fuel 1,000 1,000 1,000 - - 500 5329 Other Supplies 500 500 500 83,389 70,022 105,000 5419 Other Professional Serv 125,000 125,000 125,000 154 551 1,000 5471 Equipment Repair & Maint 1,000 1,000 1,000 - 3,784 7,000 5475 Vehicle Repair & Maint 7,000 7,000 7,000 84,136 75,282 114,500 Total - Materials & Services 134,500 134,500 134,500 84,136 75,282 114,500 Division Total: 4261 - Street Cleaning 134,500 134,500 134,500 Division: 4299 - Street Admin 114,283 53,517 63,000 5411.001 Engineering Support to General Fund 63,000 63,000 63,000 5,280 5,148 6,000 5414 Accounting/Auditing 6,000 6,000 6,000 10,275 9,947 14,469 5428 IT Support 14,800 14,800 14,800 3,823 4,039 4,161 5448 Internal Rent 4,250 4,250 4,250 - - 626 5451 Natural Gas 630 630 630 2,119 2,212 2,486 5453 Electricity 2,490 2,490 2,490 120 - - 5454 Solid Waste Disposal - - - 219,002 211,361 240,000 5456 Street Lighting 240,000 240,000 240,000 - - 6,152 5461 Auto Insurance 5,940 5,940 5,940 - - 7,237 5463 Property/Earthquake Insurance 5,440 5,440 5,440 17,706 24,622 38,607 5464 Workers' Comp 45,620 45,620 45,620 13,811 17,533 6,253 5465 General Liability Insur 7,010 7,010 7,010 963 1,165 2,880 5472 Buildings Repairs & Maint 2,880 2,880 2,880 625 200 4,000 5482 Tree Maintenance 4,000 4,000 4,000 1,161 - 15,000 5483 Sidewalks 15,000 15,000 15,000 20,865 - - 5490 Refunds - - - 410,033 329,744 410,871 Total - Materials & Services 417,060 417,060 417,060 410,033 329,744 410,871 Division Total: 4299 - Street Admin 417,060 417,060 417,060 Division: 9711 - Operating Transfer Out - 66,721 1,780,000 5811.363 Transfer to Street/Storm Cap Const Fd 1,563,800 1,563,800 1,563,800 4,501 4,501 4,501 5811.568 Transfer to Info Services 50,000 50,000 50,000 30,000 30,000 30,000 5811.591 Transfer to Equipment Replace 9,900 9,900 9,900 34,501 101,222 1,814,501 Total - Transfers Out 1,623,700 1,623,700 1,623,700 34,501 101,222 1,814,501 Division Total: 9711 - Operating Transfer Out 1,623,700 1,623,700 1,623,700 1,605,755 1,516,914 4,074,094 Department Total: 631 - Maintenance 4,091,670 4,091,670 4,091,670 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 103 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 140 - Street Fund Department: 661 - Garage Division: 1941 Garage Expenditures 95,312 53,121 54,551 5111 Regular Wages 51,470 51,470 51,470 3,592 1,765 - 5121 Overtime - - - 49 27 28 5211 OR Workers' Benefit 20 20 20 7,037 3,853 4,175 5212 Social Security 3,940 3,940 3,940 27,304 17,937 18,343 5213 Med & Dent Ins 15,990 15,990 15,990 15,524 8,418 9,821 5214 Retirement 9,270 9,270 9,270 400 [PHONE REDACTED] Long Term Disability Ins 170 170 170 390 49 55 5216 Unemployment Insurance 260 260 260 174 82 82 5217 Life Insurance 80 80 80 149,782 85,472 87,273 Total - Personnel Services 81,200 81,200 81,200 - - 200 5315 Computer Supplies 200 200 200 47 [PHONE REDACTED] Office Supplies 300 300 300 10,737 8,533 10,000 5322 Lubricants 10,000 10,000 10,000 1,168 596 2,000 5323 Fuel 2,000 2,000 2,000 1,024 205 1,000 5324 Clothing 1,000 1,000 1,000 403 [PHONE REDACTED] Safety/Medical 400 400 400 3,288 2,306 3,000 5329 Other Supplies 3,000 3,000 3,000 6,456 8,958 9,000 5337 Tires/Parts 9,000 9,000 9,000 3,294 4,923 5,000 5338 Tools 5,000 5,000 5,000 600 62 500 5352 Protective Clothing 500 500 500 395 40 1,500 5419 Other Professional Serv 1,500 1,500 1,500 1,506 [PHONE REDACTED] Telephone/Data 900 900 900 10,275 10,087 7,374 5428 IT Support 10,400 10,400 10,400 - - 100 5432 Meals 100 100 100 - - 100 5433 Mileage 100 100 100 - - 100 5439 Travel 100 100 100 5,475 4,832 6,000 5446 Software Licenses 6,000 6,000 6,000 - - 100 5454 Solid Waste Disposal 100 100 100 - - 838 5461 Auto Insurance 920 920 920 - - 230 5463 Property/Earthquake Insurance 1,110 1,110 1,110 4,560 5,877 3,488 5464 Workers' Comp 3,520 3,520 3,520 2,802 3,146 1,258 5465 General Liability Insur 1,500 1,500 1,500 1,503 560 2,000 5471 Equipment Repair & Maint 2,000 2,000 2,000 354 221 1,000 5472 Buildings Repairs & Maint 1,000 1,000 1,000 2,054 457 2,000 5475 Vehicle Repair & Maint 2,000 2,000 2,000 818 928 1,000 5476 Laundry 1,000 1,000 1,000 2,820 697 2,000 5492 Registrations/Training 2,000 2,000 2,000 59,579 53,800 61,388 Total - Materials & Services 65,650 65,650 65,650 209,361 139,272 148,661 Department Total: 661 - Garage 146,850 146,850 146,850 Department: 901 - Ending Fund Balance Program: 9971 - Equity - - 240,825 5921 Contingency 1,229,890 1,229,890 1,229,890 - - 1,003,970 5981.005 Reserve for Future Years 1,010,000 1,010,000 1,010,000 - - 1,244,795 Total - Contingencies and Unappropriated Balances 2,239,890 2,239,890 2,239,890 - - 1,244,795 Division Total: 9971 - Equity 2,239,890 2,239,890 2,239,890 - - 1,244,795 Department Total: 901 - Ending Fund Balance 2,239,890 2,239,890 2,239,890 1,815,116 1,656,186 5,467,550 Expenditures Total 6,478,410 6,478,410 6,478,410 3,365,799 3,906,803 - Fund Net Total: 140 - Street Fund - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 104 GO Debt Service Fund – 250 Fund/Fund Number: GO Debt Service Fund – 250 Department Director: Sandra Montoya Description of purpose/function of department This fund records the payment of principal and interest on the City’s General Obligation bonds. This bond was refinanced in FY 2017-18, which generated a savings of $250,000 in interest payments and debt maturity in 2024, one year earlier than the original debt. For a detailed listing of the debt outstanding and annual debt service of the City, please refer to Debt Overview on page 166. Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 250 - GO Debt Service Fund Department: 000 - Revenue Revenues 50,772 25,118 3,100 3081 Beginning Fund Balance 960 960 960 50,772 25,118 3,100 Total - Fund Balance 960 960 960 486,278 496,012 523,000 3111 Property Tax - Current 536,830 536,830 536,830 16,220 14,685 10,000 3112 Property Tax - Delinquent 10,000 10,000 10,000 502,498 510,697 533,000 Total - Taxes 546,830 546,830 546,830 1,714 2,509 3,070 3611 Interest from Investments 5,440 5,440 5,440 1,714 2,509 3,070 Total - Miscellaneous Revenue 5,440 5,440 5,440 554,984 538,324 539,170 Revenues Total 553,230 553,230 553,230 Department: 151 - Finance Division: 9111 - Debt Service Expenditures 350,000 370,000 385,000 5711 Bond Principal, Police Series 2005, Due 6/1/19 484,000 484,000 484,000 89,933 83,283 76,068 5721 Bond Interest, Police Series 2005, Due 12/1/18 34,610 34,610 34,610 89,933 83,283 76,068 5721 Bond Interest, Police Series 2005, Due 6/1/19 34,620 34,620 34,620 529,866 536,566 537,136 Total - Debt Service 553,230 553,230 553,230 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 2,034 5981.007 Reserve for Debt Service - - - - - 2,034 Total - Contingencies and Unappropriated Balances - - - 529,866 536,566 539,170 Expenditures Total 553,230 553,230 553,230 25,118 1,758 - Fund Net Total: 250 - GO Debt Service Fund - - - Revenue Sources and Other Discussion This fund accounts for the debt service on the City’s 2017 General Obligation for Police Facility, which refinanced the 2005 GO Bonds. Property taxes and interest are the only sources of revenue. The amount of tax imposed for this fund is dependent on debt service levels and beginning fund balance. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 105 Utility Funds Water Fund Sewer Fund ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 106 Water Fund – 470 Fund/Fund Number: Water Fund – 470 Department/Department Number: Water — 611 Division/Division Number: Water – 6411, 6421, 6499 Department Director: Eric Liljequist Description of purpose/function The drinking water section provides administration, meter reading, operations and maintenance of the water treatment and distribution system. The section is responsible for all activities centered at the water treatment plants and throughout the water distribution system, and administers a Cross Connection Control and Backflow Prevention Program. The City’s water source is ground water from the Troutdale Aquifer. There are six active wells, which provide raw water to three water treatment plants for removal of iron, manganese, arsenic, and radon. Secondary disinfection by the injection of chlorine into the water supply to form chloramines. Each of the treatment plants have ground level storage of treated water and there is one elevated storage tank near Cleveland Street for a total storage volume of 5.45 million gallons of water. There is approximately 99 miles of waterline of varying sizes and 964 fire hydrants. One project finishing completion is the replacement of almost 7,000 water meters with automatic read meters. These meters are much more accurate and read automatically with a radio signal. Description of department and number of personnel There are 10 FTE within this department, including a Public Works Operations Section Supervisor, operation and maintenance personnel and clerical administrative support. Description of FY 2017-18 accomplishments Water Master Plan and Water Rate and SDC Study support Provided water treatment, secondary disinfection and distribution of the City water system, meeting all regulatory requirements Substantially completed the replacement of existing water meters with Automatic Read Meters Prepared and provided to all water customers and the Oregon Health Authority the 2016 Water Quality Report Flushed the distribution system and operated fire hydrants throughout the water system Continued public education efforts through the River Rangers program and participated in Earth Day at the Oregon Gardens Completed security upgrades at all three water treatment plants Description of FY 2018-19 proposed focus/goals Complete the Implementation of the Water Rate and SDC Study Continue expanding on the public education outreach efforts Continue to provide high quality drinking water to City water customers, meeting all regulatory requirements ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 107 Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Meet federal drinking water requirements (shown in the annual drinking water report for the prior year) Yes Yes Yes Number of meters read 85,400 85,420 85,450 Number of water tests 1,244 1,350 1,250 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Water Fund Revenues 1,942,866 2,194,087 2,359,924 Fund Balance 2,307,270 2,307,270 2,307,270 3,415,661 3,293,342 3,568,996 Charges for Goods and Services 3,617,600 3,617,600 3,617,600 81,993 84,658 73,570 Miscellaneous Revenue 100,570 100,570 100,570 5,440,520 5,572,087 6,002,490 Revenues Total 6,025,440 6,025,440 6,025,440 Expenditures 1,172,688 1,244,118 1,425,458 Personnel Services 1,450,130 1,450,130 1,450,130 885,257 889,030 1,083,562 Materials & Services 1,182,700 1,182,700 1,182,700 1,156,098 1,156,097 1,155,439 Debt Service 1,159,100 1,159,100 1,159,100 32,391 32,955 32,955 Transfers Out 34,500 34,500 34,500 - - 2,305,076 Contingencies and Reserve 2,199,010 2,199,010 2,199,010 3,246,434 3,322,200 6,002,490 Expenditures Total 6,025,440 6,025,440 6,025,440 2,194,086 2,249,887 - Revenue Over (Under) Expenditures - - - 10.0 10.0 10.0 Full-Time Equivalent (FTE) 10.0 10.0 10.0 Revenue Sources and Other Discussion The Charges for Goods and Services amount of $3,617,600 includes fees collected for water provided to City residents and represent the major revenue source for the Water Fund. For a detailed listing of debt outstanding, and annual debt service of the City, please refer to Debt Overview on page 166. The Transfers Out amount of $34,500 includes the two transfers shown below $20,000 to the Equipment Replacement Fund $14,500 to PERS Reserve Fund for annual transfer of 1.0 percent of budgeted personnel services costs For a summary of all Transfers In and Transfers Out, see Budgeted Transfers on page 175. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 108 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 470 - Water Fund Department: 000 - Revenue Revenues 1,942,866 2,194,087 2,359,924 3081 Beginning Fund Balance 2,307,270 2,307,270 2,307,270 1,942,866 2,194,087 2,359,924 Total - Fund Balance 2,307,270 2,307,270 2,307,270 1,384 - - 3434 Water Revenue 3,286,181 3,180,954 3,458,696 3434.101 Water Sales Revenue 3,500,400 3,500,400 3,500,400 28,658 13,117 15,000 3434.102 New Services 21,000 21,000 21,000 21,570 20,635 19,000 3434.103 Re-connection Fees 20,000 20,000 20,000 4,375 4,515 4,000 3434.104 Vacations 4,000 4,000 4,000 1,325 940 1,100 3434.106 NSF Check Fee 1,000 1,000 1,000 1,138 905 1,200 3434.108 Bulk Water Sales 1,200 1,200 1,200 439 - - 3434.109 System Repairs - - - 40 91 - 3434.111 Collections - - - 70,551 72,185 70,000 3434.112 Late Fees 70,000 70,000 70,000 3,415,661 3,293,342 3,568,996 Total - Charges for Goods and Services 3,617,600 3,617,600 3,617,600 12,424 22,231 26,570 3611 Interest from Investments 46,570 46,570 46,570 43,072 51,523 43,000 3625 Facilities Rent 50,000 50,000 50,000 2,279 3,505 - 3691 Sale of Surplus Property - - - 24,218 7,399 4,000 3699 Other Miscellaneous Income 4,000 4,000 4,000 81,993 84,658 73,570 Total - Miscellaneous Revenue 100,570 100,570 100,570 5,440,520 5,572,087 6,002,490 Department Total: 000 - Revenue 6,025,440 6,025,440 6,025,440 5,440,520 5,572,087 6,002,490 Revenues Total 6,025,440 6,025,440 6,025,440 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 109 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 470 - Water Fund Department: 611 - Water Division: 6411 - Water Supply Expenditures 763,811 799,415 881,797 5111 Regular Wages 900,040 900,040 900,040 8,795 10,980 12,485 5112 Part-Time Wages 6,610 6,610 6,610 7,577 9,551 16,357 5121 Overtime 16,990 16,990 16,990 384 [PHONE REDACTED] OR Workers' Benefit 400 400 400 56,951 59,698 69,592 5212 Social Security 71,210 71,210 71,210 171,708 192,614 219,587 5213 Med & Dent Ins 231,560 231,560 231,560 155,865 166,403 219,459 5214 Retirement 213,650 213,650 213,650 3,208 3,199 3,416 5215 Long Term Disability Ins 3,520 3,520 3,520 3,028 [PHONE REDACTED] Unemployment Insurance 4,600 4,600 4,600 1,361 1,194 1,395 5217 Life Insurance 1,550 1,550 1,550 1,172,688 1,244,118 1,425,458 Total - Personnel Services 1,450,130 1,450,130 1,450,130 - - 500 5315 Computer Supplies 500 500 500 1,012 1,019 1,500 5319 Office Supplies 1,500 1,500 1,500 7,208 7,879 15,000 5323 Fuel 15,000 15,000 15,000 5,552 5,074 4,500 5324 Clothing 4,500 4,500 4,500 2,023 1,023 2,000 5326 Safety/Medical 2,000 2,000 2,000 66,281 55,699 54,000 5327 Chemicals 70,000 70,000 70,000 1,619 445 2,500 5328 Lab Supplies 2,500 2,500 2,500 236 1,133 1,300 5329 Other Supplies 1,300 1,300 1,300 4,890 2,688 3,000 5338 Tools 3,000 3,000 3,000 12 2,232 1,900 5339 Other Maintenance Supplies 1,900 1,900 1,900 8,636 6,240 14,000 5379 Water/Sewer Supplies 14,000 14,000 14,000 9,487 4,849 8,000 5379.001 Line Repair Supplies 8,000 8,000 8,000 16,246 1,596 17,000 5379.002 Customer Service 17,000 17,000 17,000 29 - 4,500 5379.003 Pump Supplies 4,500 4,500 4,500 16,932 13,641 10,000 5379.004 Meter Parts 10,000 10,000 10,000 108 1,002 2,500 5379.005 Protective Equipment 2,500 2,500 2,500 1,000 - - 5417 HR/Other Employee Expenses - - - 18,557 15,334 10,000 5419 Other Professional Serv 10,000 10,000 10,000 12,699 6,467 15,000 5419.501 Testing/Lab 15,000 15,000 15,000 2,275 2,580 3,500 5419.707 Educ Outreach 3,500 3,500 3,500 7,442 10,413 10,000 5421 Telephone/Data 10,000 10,000 10,000 - 4 500 5422 Postage 500 500 500 20 - - 5432 Meals - - - 300 3,166 1,500 5445 Work Equipment 1,500 1,500 1,500 8,738 8,841 10,000 5446 Software Licenses 10,000 10,000 10,000 2,880 2,811 2,800 5451 Natural Gas 2,800 2,800 2,800 218,655 214,039 213,201 5453 Electricity 213,200 213,200 213,200 1,425 - 1,300 5454 Solid Waste Disposal 1,300 1,300 1,300 5,350 21,170 9,300 5471 Equipment Repair & Maint 9,300 9,300 9,300 8,104 1,650 2,000 5472 Buildings Repairs & Maint 2,000 2,000 2,000 8,673 14,663 5,000 5475 Vehicle Repair & Maint 5,000 5,000 5,000 30 - - 5476 Laundry - - - 41,717 77,091 200,000 5479 Other Repair & Maint 200,000 200,000 200,000 1,973 2,425 1,900 5491 Dues & Subscriptions 1,900 1,900 1,900 1,973 2,765 2,500 5492 Registrations/Training 2,500 2,500 2,500 300 441 1,500 5498 Permits/Fees 1,500 1,500 1,500 482,382 488,380 632,201 Total - Materials & Services 648,200 648,200 648,200 1,655,070 1,732,498 2,057,659 Division Total: 6411 - Water Supply 2,098,330 2,098,330 2,098,330 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 110 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Division: 6421 - Water Meter Reading 3,012 3,495 5,000 5323 Fuel 5,000 5,000 5,000 2,625 2,746 2,100 5419 Other Professional Serv 2,100 2,100 2,100 18,104 16,949 20,000 5422 Postage 20,000 20,000 20,000 173 - 2,000 5471 Equipment Repair & Maint 2,000 2,000 2,000 9,639 9,563 11,000 5493 Printing/Binding 11,000 11,000 11,000 33,553 32,753 40,100 Total - Materials & Services 40,100 40,100 40,100 33,553 32,753 40,100 Division Total: 6421 - Water Meter Reading 40,100 40,100 40,100 Division: 6499 - Water Administration - - 1,600 5329 Other Supplies 1,600 1,600 1,600 27,763 23,505 21,846 5409.140 Garage Services 21,850 21,850 21,850 13,871 7,672 13,000 5411.001 Engineering Support to General Fund 13,000 13,000 13,000 7,920 7,722 9,000 5414 Accounting/Auditing 9,000 9,000 9,000 7,765 6,534 15,000 5419 Other Professional Serv 15,000 15,000 15,000 37,675 40,070 43,686 5428 IT Support 50,500 50,500 50,500 10,056 10,624 10,934 5448 Internal Rent 11,160 11,160 11,160 164,655 159,045 172,935 5450 General Right of Way Charge 247,300 247,300 247,300 - - - 5454 Solid Waste Disposal - - - 6,381 1,718 7,000 5460 Property Tax Expense 7,000 7,000 7,000 - - 6,418 5461 Auto Insurance 6,280 6,280 6,280 - - 20,840 5463 Property/Earthquake Insurance 20,010 20,010 20,010 29,658 40,065 39,982 5464 Workers' Comp 40,520 40,520 40,520 36,194 40,059 12,489 5465 General Liability Insur 14,650 14,650 14,650 3,640 6,085 5,531 5472 Buildings Repairs & Maint 5,530 5,530 5,530 2,000 2,000 2,000 5481 Utility Assistance Program 2,000 2,000 2,000 21,743 22,798 29,000 5500 Banking Fees & Charges 29,000 29,000 29,000 369,321 367,897 411,261 Total - Materials & Services 494,400 494,400 494,400 313,591 313,591 325,789 5711 Principal, Series 2003 Water Due Dec 2016 343,130 343,130 343,130 206,864 206,864 215,573 5711 Principal, 2005 Oregon EDD, Due Dec 2016 224,650 224,650 224,650 206,864 206,863 215,573 5711 Principal, 2005 Safe Drinking Wtr, Due Dec 2016 224,650 224,650 224,650 242,854 242,854 229,998 5721 Interest, Series 2003 Water Due Dec 2016 216,310 216,310 216,310 92,962 92,962 84,253 5721 Interest, 2005 Oregon EDD, Due Dec 2016 75,180 75,180 75,180 92,962 92,962 84,253 5721 Interest, 2005 Safe Drinking Wtr, Due Dec 2016 75,180 75,180 75,180 1,156,098 1,156,096 1,155,439 Total - Debt Service 1,159,100 1,159,100 1,159,100 1,525,419 1,523,993 1,566,700 Division Total: 6499 - Water Administration 1,653,500 1,653,500 1,653,500 Division: 9711 - Operating Transfer Out 9,753 9,753 9,753 5811.568 Transfer to Info Services - - - 10,000 10,000 10,000 5811.591 Transfer to Equipment Replace 20,000 20,000 20,000 - - - 5811.693 Transfer to Reserve for PERS 14,500 14,500 14,500 6,319 6,601 6,601 5841.376 Interfund Loan Transfer - - - 6,319 6,601 6,601 5841.466 Interfund Loan Transfer - - - 32,391 32,955 32,955 Total - Transfers Out 34,500 34,500 34,500 32,391 32,955 32,955 Division Total: 9711 - Operating Transfer Out 34,500 34,500 34,500 3,246,433 3,322,199 3,697,414 Department Total: 611 - Water 3,826,430 3,826,430 3,826,430 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 111 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 125,451 5921 Contingency 131,650 131,650 131,650 - - 1,425,625 5981.005 Reserve for Future Years 1,313,360 1,313,360 1,313,360 - - 754,000 5981.007 Reserve for Debt Service 754,000 754,000 754,000 - - 2,305,076 Total - Contingencies and Unappropriated Balances 2,199,010 2,199,010 2,199,010 - - 2,305,076 Division Total: 9971 - Equity 2,199,010 2,199,010 2,199,010 - - 2,305,076 Department Total: 901 - Ending Fund Balance 2,199,010 2,199,010 2,199,010 3,246,433 3,322,199 6,002,490 Expenditures Total 6,025,440 6,025,440 6,025,440 2,194,087 2,249,888 - Fund Net Total: 470 - Water Fund - - - Centennial Well and National Way Water Treatment Plant ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 112 Sewer Fund – 472 Fund/Fund Number: Sewer Fund – 472 Department/Department Number: Sewer – 621 Division/Division Number: Sewer – 6511, 6521,6599, 6611 Department Director: Eric Liljequist Description of purpose/function The Sewer Fund consists of the administration, operations and maintenance of the Wastewater Treatment Plant (WWTP), the collection systems for both sanitary sewer and storm water, regional detention facilities and conveyance systems of Mill Creek, Senecal Creek and numerous tributaries. Functions include the plant operations, natural treatment processes, reuse operations, biosolids operations, maintenance and operation of remote eight pump stations, pre-treatment program and laboratory services. The collection system functions include cleaning and maintenance of 87 miles of sanitary sewer pipes and 59 miles of storm sewer pipes and 1,400 manholes, reduction of infiltration/inflow practices as required by Department of Environmental Quality (DEQ) and storm water activities. Description of department and number of personnel There are 16.0 FTE within this department, including a Wastewater Treatment Plant Supervisor who is responsible for the overall operation of the WWTP, operation and maintenance personnel and clerical administrative support. Description of FY 2017-18 accomplishments Completed harvest on final two management units (MU) of poplar trees Ground preparation and replanting poplar trees in three MU during spring 2018 Continued efforts on permit renewal and compliance document submittals Updated Sewer Use Ordinance approved by Council Description of FY 2018-19 proposed focus/goals Continue updating pretreatment documents; Enforcement Response Guide and, Local Limits Develop plans for poplar and biosolids expansion to the undeveloped WWTP property Evaluate ongoing maintenance related issues; digester cleaning, SCADA (Supervisory Control And Data Acquisition) replacement, and oxygen delivery axillary equipment Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Video inspect City sewer collection system, miles 9 15 15 High pressure clean City collection system, miles 14 16 18 Clean storm water system, lineal feet 25,000 43,500 50,000 Million gallons of wastewater treated daily 2.9 3.0 3.3 Lab tests performed weekly (or annually) 25 weekly 25 weekly 25 weekly ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 113 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Sewer Fund Revenues 5,869,126 6,840,998 7,889,407 Fund Balance 8,095,130 8,095,130 8,095,130 8,169,193 8,091,754 8,363,563 Charges for Goods and Services 8,341,000 8,341,000 8,341,000 39,985 106,933 87,550 Miscellaneous Revenue 182,000 182,000 182,000 14,078,304 15,039,685 16,340,520 Revenues Total 16,618,130 16,618,130 16,618,130 Expenditures 1,597,277 1,622,426 1,937,975 Personnel Services 2,196,740 2,196,740 2,196,740 2,082,041 1,609,606 2,135,782 Materials & Services 2,312,150 2,312,150 2,312,150 - - 95,000 Capital Outlay - - - 3,380,063 3,533,813 3,889,563 Debt Service 4,244,620 4,244,620 4,244,620 177,925 225,313 1,179,456 Transfers Out 1,006,410 1,006,410 1,006,410 - - 7,102,744 Contingencies and Reserve 6,858,210 6,858,210 6,858,210 7,237,306 6,991,158 16,340,520 Expenditures Total 16,618,130 16,618,130 16,618,130 6,840,998 8,048,527 - Revenue Over (Under) Expenditures - - - 15.0 16.0 15.0 Full-Time Equivalent (FTE) 16.0 16.0 16.0 2018 Aerial view of Woodburn Wastewater Treatment Plant ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 114 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 000 - Revenue Revenues 5,869,126 6,840,998 7,889,407 3081 Beginning Fund Balance 8,095,130 8,095,130 8,095,130 5,869,126 6,840,998 7,889,407 Total - Fund Balance 8,095,130 8,095,130 8,095,130 70,551 72,185 70,000 3434.112 Late Fees 70,000 70,000 70,000 8,033,168 7,915,321 8,203,563 3435.101 Sewer System Revenue 8,181,000 8,181,000 8,181,000 65,434 104,157 90,000 3435.103 Septage Dumping 90,000 90,000 90,000 40 91 - 3435.111 Collections - - - 8,169,193 8,091,754 8,363,563 Total - Charges for Goods and Services 8,341,000 8,341,000 8,341,000 38,865 79,719 85,550 3611 Interest from Investments 180,000 180,000 180,000 1,120 27,214 2,000 3699 Other Miscellaneous Income 2,000 2,000 2,000 39,985 106,933 87,550 Total - Miscellaneous Revenue 182,000 182,000 182,000 14,078,304 15,039,685 16,340,520 Department Total: 000 - Revenue 16,618,130 16,618,130 16,618,130 14,078,304 15,039,685 16,340,520 Revenues Total 16,618,130 16,618,130 16,618,130 Revenue Sources and Other Discussion Charges for Goods and Services represent the major revenue source for the Sewer Fund and are fees collected for sewer services provided to City residents. For a detailed listing of the debt outstanding, and annual debt service of the City, please refer to Debt Overview on page 166. A reserve for debt service $2,892,724 must also be maintained in relation to the debt service. The Transfers Out amount of $1,006,410 includes: $50,000 to the Equipment Replacement Fund $90,000 to the Street Fund for street sweeping costs $844,440 to Sewer Cap Const Fund for projects not fully funded by the bond proceeds. The bond requires Sewer Fund to contribute 11.0 percent of capital project costs, which include: o Pump Station Upgrades (CDSW1414) $24,750 o Mill Creek Pump Station Phase 1 (CDSW1413) $22,000 o WWTP Phase 2A Upgrades (CISW1052) $132,000 o Sanitary Sewer Collection System Piping replacement (CDSW1488) $27,500 o I-5 Pump Station upsizing (CDSW1547) $53,190 In addition, projects not funded by bond proceeds: o Santiam Lift Station Abandonment (CDSW1512) $235,000 o Digester – Brick Veneer Repair (CISW1544) $50,000 o Rainier Lift Station Force and Gravity sections (CESW1514) $300,000 $21,970 to PERS Reserve Fund for annual transfer of 1.0 percent of budgeted personnel services costs For a summary of all Transfers In and Transfers Out, see Budgeted Transfers on page 175. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 115 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 621 - Sewer Division: 6511 - WWTP Operation Expenditures 850,045 894,453 999,836 5111 Regular Wages 1,168,630 1,168,630 1,168,630 8,794 10,980 12,485 5112 Part-Time Wages 6,610 6,610 6,610 10,711 13,051 29,948 5121 Overtime 26,860 26,860 26,860 421 [PHONE REDACTED] OR Workers' Benefit 530 530 530 63,253 66,758 79,660 5212 Social Security 92,310 92,310 92,310 185,519 195,356 240,313 5213 Med & Dent Ins 281,140 281,140 281,140 177,490 193,616 249,728 5214 Retirement 292,070 292,070 292,070 3,631 3,515 3,916 5215 Long Term Disability Ins 4,660 4,660 4,660 3,386 772 1,294 5216 Unemployment Insurance 5,250 5,250 5,250 1,541 1,308 1,580 5217 Life Insurance 2,150 2,150 2,150 1,304,791 1,380,205 1,619,243 Total - Personnel Services 1,880,210 1,880,210 1,880,210 - - 1,000 5315 Computer Supplies 1,000 1,000 1,000 2,356 1,521 2,000 5319 Office Supplies 2,000 2,000 2,000 150 1,141 1,200 5322 Lubricants 1,200 1,200 1,200 9,161 11,644 14,000 5323 Fuel 14,000 14,000 14,000 973 1,175 4,000 5324 Clothing 4,000 4,000 4,000 5,979 3,393 7,000 5326 Safety/Medical 7,000 7,000 7,000 26,596 4,531 16,000 5327 Chemicals 16,000 16,000 16,000 12,252 14,408 18,000 5328 Lab Supplies 18,000 18,000 18,000 2,919 1,634 2,000 5329 Other Supplies 2,000 2,000 2,000 17,332 17,972 10,000 5335 Electrical Supplies 10,000 10,000 10,000 10,255 8,267 11,000 5336 HVAC 11,000 11,000 11,000 279 321 1,000 5338 Tools 1,000 1,000 1,000 350 - 2,000 5352 Protective Clothing 2,000 2,000 2,000 5,909 7,618 12,000 5384 Trees 12,000 12,000 12,000 - - 5,000 5411 Engineering & Architect 5,000 5,000 5,000 23,547 27,315 36,000 5419 Other Professional Serv 36,000 36,000 36,000 13,924 13,452 16,000 5421 Telephone/Data 16,000 16,000 16,000 307 1,[PHONE REDACTED] Postage 800 800 800 2,325 2,388 5,000 5429 Other Communication Serv 5,000 5,000 5,000 52 51 - 5432 Meals 100 100 100 28 11 - 5433 Mileage 200 200 200 - - - 5439 Travel 500 500 500 1,130 2,495 2,000 5443 Office Equipment 2,000 2,000 2,000 2,063 2,166 6,000 5446 Software Licenses 6,000 6,000 6,000 44,110 44,655 30,000 5451 Natural Gas 30,000 30,000 30,000 348,757 346,439 336,000 5453 Electricity 336,000 336,000 336,000 7,186 - 9,500 5454 Solid Waste Disposal 9,500 9,500 9,500 80,891 124,200 87,000 5471 Equipment Repair & Maint 87,000 87,000 87,000 1,167 8,285 7,000 5472 Buildings Repairs & Maint 7,000 7,000 7,000 4,657 19,599 10,000 5475 Vehicle Repair & Maint 10,000 10,000 10,000 25,798 19,429 21,500 5476 Laundry 21,500 21,500 21,500 783 1,274 5,000 5477 Instrumentation & Calibra 5,000 5,000 5,000 578,240 123,029 505,000 5479 Other Repair & Maint 550,000 550,000 550,000 4,647 4,378 5,000 5492 Registrations/Training 5,000 5,000 5,000 - 812 - 5493 Printing/Binding - - - 21,009 22,069 26,000 5498 Permits/Fees 26,000 26,000 26,000 1,255,132 837,043 1,214,000 Total - Materials & Services 1,259,800 1,259,800 1,259,800 - - 25,000 5648 Systems/Control Equip - - - - - 25,000 Total - Capital Outlay - - - 2,559,923 2,217,248 2,858,243 Division Total: 6511 - WWTP Operations 3,140,010 3,140,010 3,140,010 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 116 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 621 - Sewer Division: 6599 - Sewer Administration Expenditures 25,290 22,621 27,086 5409.140 Garage Services 27,090 27,090 27,090 48,240 13,553 31,000 5411.001 Engineering Support to General Fund 31,000 31,000 31,000 7,920 7,722 9,000 5414 Accounting/Auditing 9,000 9,000 9,000 2,850 5,246 3,500 5419 Other Professional Serv 3,500 3,500 3,500 14,123 12,105 9,400 5419.003 US Gauging Station Fees 9,400 9,400 9,400 14,839 12,887 20,000 5422 Postage 20,000 20,000 20,000 54,800 53,473 54,678 5428 IT Support 59,600 59,600 59,600 18,641 19,693 20,268 5448 Internal Rent 20,690 20,690 20,690 8,574 8,574 9,000 5449 Other Leases 9,000 9,000 9,000 380,847 395,760 410,178 5450 General Right of Way Charge 528,400 528,400 528,400 - - 8,590 5461 Auto Insurance 8,940 8,940 8,940 - - 33,124 5463 Property/Earthquake Insurance 32,850 32,850 32,850 49,648 63,145 65,902 5464 Workers' Comp 62,900 62,900 62,900 51,751 58,416 19,254 5465 General Liability Insur 18,640 18,640 18,640 - [PHONE REDACTED] Buildings Repairs & Maint 400 400 400 3,000 3,000 3,000 5481 Utility Assistance Program 3,000 3,000 3,000 9,429 8,542 10,000 5493 Printing/Binding 10,000 10,000 10,000 23,302 24,389 29,000 5500 Banking Fees & Charges 29,000 29,000 29,000 713,254 709,423 763,380 Total - Materials & Services 883,410 883,410 883,410 2,363,686 2,715,000 3,165,000 5711 Bond Principal, Rev Series 2011A, Due Feb 2017 3,615,000 3,615,000 3,615,000 115,000 - 5711 Bond Principal, Rev Series 2011B, Due Feb 2017 - - - 445,031 409,406 362,282 5721 Bond Interest, Rev Series 2011A, Due Aug 2016 314,810 314,810 314,810 456,346 409,407 362,281 5721 Bond Interest, Rev Series 2011A, Due Feb 2017 314,810 314,810 314,810 3,380,063 3,533,813 3,889,563 Total - Debt Service 4,244,620 4,244,620 4,244,620 4,093,317 4,243,236 4,652,943 Division Total: 6599 - Sewer Administration 5,128,030 5,128,030 5,128,030 Division: 9711 - Operating Transfer Out 90,000 90,000 90,000 5811.140 Transfer to Street 90,000 90,000 90,000 31,783 78,607 1,032,750 5811.465 Transfer to Sewer Cap Const 844,440 844,440 844,440 13,504 13,504 13,504 5811.568 Transfer to Info Services - - - 30,000 30,000 30,000 5811.591 Transfer to Equipment Replace 50,000 50,000 50,000 - - - 5811.693 Transfer to Reserve for PERS 21,970 21,970 21,970 6,319 6,601 6,601 5841.376 Interfund Loan Transfer - - - 6,319 6,601 6,601 5841.466 Interfund Loan Transfer - - - 177,925 225,313 1,179,456 Total - Transfers Out 1,006,410 1,006,410 1,006,410 6,831,165 6,685,797 8,690,642 Department Total: 621 - Sewer 9,274,450 9,274,450 9,274,450 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 117 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 631 - Maintenance Division: 6521 - Sewer Line Maint Expenditures 103,921 89,040 114,712 5111 Regular Wages 116,980 116,980 116,980 1,648 2,622 - 5121 Overtime - - - 55 52 67 5211 OR Workers' Benefit 50 50 50 7,713 6,694 8,778 5212 Social Security 8,940 8,940 8,940 24,796 18,559 27,392 5213 Med & Dent Ins 28,830 28,830 28,830 18,517 14,075 20,653 5214 Retirement 21,050 21,050 21,050 371 [PHONE REDACTED] Long Term Disability Ins 430 430 430 413 83 284 5216 Unemployment Insurance 590 590 590 159 [PHONE REDACTED] Life Insurance 200 200 200 157,593 131,629 172,522 Total - Personnel Services 177,070 177,070 177,070 115 [PHONE REDACTED] Office Supplies 400 400 400 - - 300 5321 Cleaning Supplies 300 300 300 1,323 800 10,000 5323 Fuel 10,000 10,000 10,000 256 - 1,000 5324 Clothing 1,000 1,000 1,000 565 632 2,000 5326 Safety/Medical 2,000 2,000 2,000 2,975 4,721 5,250 5329 Other Supplies 5,250 5,250 5,250 724 [PHONE REDACTED] Tools 800 800 800 483 500 1,900 5352 Protective Clothing 1,900 1,900 1,900 31,198 14,184 20,000 5409.140 Garage Services 20,000 20,000 20,000 407 [PHONE REDACTED] Other Professional Serv 900 900 900 653 574 1,800 5421 Telephone/Data 1,800 1,800 1,800 238 - 500 5445 Work Equipment 500 500 500 5,925 6,131 9,200 5446 Software Licenses 9,200 9,200 9,200 6,877 5,021 8,700 5471 Equipment Repair & Maint 8,700 8,700 8,700 7,549 3,541 2,500 5475 Vehicle Repair & Maint 2,500 2,500 2,500 1,273 1,546 3,000 5476 Laundry 3,000 3,000 3,000 28,428 1,055 50,000 5479 Other Repair & Maint 50,000 50,000 50,000 957 972 1,500 5492 Registrations/Training 1,500 1,500 1,500 89,946 40,857 119,750 Total - Materials & Services 119,750 119,750 119,750 - - 50,000 5649 Other Equipment - - - 50,000 Total - Capital Outlay - - - 247,539 172,486 342,272 Division Total: 6521 - Sewer Line Maint 296,820 296,820 296,820 247,539 172,486 342,272 Department Total: 631 - Maintenance 296,820 296,820 296,820 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 118 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Department: 641 - Surface Water/Collections Division: 6611 - Surface Water Collection Expenditures 87,519 71,529 92,227 5111 Regular Wages 87,140 87,140 87,140 911 1,097 - 5121 Overtime - - - 46 40 57 5211 OR Workers' Benefit 40 40 40 6,328 5,125 6,981 5212 Social Security 6,670 6,670 6,670 22,608 19,506 28,140 5213 Med & Dent Ins 28,810 28,810 28,810 16,678 12,829 18,025 5214 Retirement 15,870 15,870 15,870 318 [PHONE REDACTED] Long Term Disability Ins 330 330 330 347 64 262 5216 Unemployment Insurance 440 440 440 138 [PHONE REDACTED] Life Insurance 160 160 160 134,893 110,592 146,210 Total - Personnel Services 139,460 139,460 139,460 524 - - 5319 Office Supplies - - - - - 4,000 5323 Fuel 4,000 4,000 4,000 1,370 - 1,200 5326 Safety/Medical 1,200 1,200 1,200 3,396 1,405 2,500 5329 Other Supplies 2,500 2,500 2,500 212 [PHONE REDACTED] Tools 500 500 500 - - 1,500 5352 Protective Clothing 1,500 1,500 1,500 420 364 1,200 5419 Other Professional Serv 1,200 1,200 1,200 560 574 1,500 5421 Telephone/Data 1,500 1,500 1,500 13,700 16,859 18,366 5428 IT Support 28,900 28,900 28,900 - - 600 5454 Solid Waste Disposal 600 600 600 2,579 1,000 3,000 5471 Equipment Repair & Maint 3,000 3,000 3,000 14 1,225 1,786 5475 Vehicle Repair & Maint 1,790 1,790 1,790 705 - 1,000 5476 Laundry 1,000 1,000 1,000 229 416 1,500 5492 Registrations/Training 1,500 1,500 1,500 23,709 22,284 38,652 Total - Materials & Services 49,190 49,190 49,190 - - 20,000 5649 Other Equipment - - - - 20,000 Total - Capital Outlay - - - 158,602 132,876 204,862 Division Total: 6611 - Surface Water Collection 188,650 188,650 188,650 158,602 132,876 204,862 Department Total: 641 - Surface Water/Collections 188,650 188,650 188,650 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 208,438 5921 Contingency 225,500 225,500 225,500 - - 4,001,582 5981.005 Reserve for Future Years 3,739,980 3,739,980 3,739,980 - - 2,892,724 5981.007 Reserve for Debt Service 2,892,730 2,892,730 2,892,730 - - 7,102,744 Total - Contingencies and Unappropriated Balances 6,858,210 6,858,210 6,858,210 - - 7,102,744 Division Total: 9971 - Equity 6,858,210 6,858,210 6,858,210 - - 7,102,744 Department Total: 901 - Ending Fund Balance 6,858,210 6,858,210 6,858,210 7,237,306 6,991,159 16,340,520 Expenditures Total 16,618,130 16,618,130 16,618,130 6,840,998 8,048,526 - Fund Net Total: 472 Sewer Fund - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 119 Capital Construction Funds General Cap Const Fund Street & Storm Cap Const Fund Sewer Cap Const Fund Water Cap Const Fund ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 120 General Cap Const Fund – 358 Fund/Fund Number: General Cap Const Fund – 358 Department/Department Number: City Administrator—121 Division/Division Number: Construction – 9531 Department Director: Jim Row Purpose of Fund The General Cap Const Fund is 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. No personnel costs are associated with this fund. Capital Repairs in General Cap Construction Fund (358): After multiple years of deferred maintenance, City Hall is in critical need of a new roof and HVAC system, along with remodeling due to water damage from a roof leak to walls and carpet throughout the building. The initial estimate to complete the majority of the needed remodeling is $2.8 million, to be funded through a $1.2 million General Fund transfer from one-time savings, and a $1.6 million loan to be repaid over a four-year period, with debt service payments beginning in FY 2019-20. Additionally there are three priority police capital projects in FY 2018-19 which are funded through prior year vacancy savings. The radio system $125,000, HVAC repair/replacement $22,000 (net of energy rebate) and $40,000 for the equipping of an Emergency Operation Center located in the Police facility. A transfer of $187,000 from the General Fund to the General Cap Construction Fund is shown in this FY 2018-19 budget. Description of FY 2017-18 projects City Hall Roof repaired Pool heater replacement was done Purchase of property on Oak Street for future Community Center Project (to be reimbursed by a State grant awarded in 2017) Centennial Splash Pad was completed Description of FY 2018-19 projects Project Name Project Number Amount First Year Budgeted Police Radio CEGF1554 $125,000 FY 2018-19 Police HVAC project CBGF1555 $22,000 FY 2018-19 Emergency Operations Center CBGF1553 $40,000 FY 2018-19 City Hall building remodel CBGF1556 $2,800,000 FY 2018-19 See Capital Construction Projects beginning on page 176 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 121 Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 358 - General Cap Const Fund Department: 000 - Revenue Revenues - - - 3081 Beginning Fund Balance - - - - - - Total - Fund Balance - - - 61,371 130,588 - 3341 State Grants - - - 61,371 130,588 - Total - Intergovernmental - - - - - - 3611 Interest from Investments - - - 21,000 - - 3679 Donations-Other - - - 17,569 - - 3699 Other Miscellaneous Income - - - 38,569 - - Total - Miscellaneous Revenue - - - - - - 3918 Loan Proceeds 1,600,000 1,600,000 1,600,000 - - - Total - Other Financing Sources 1,600,000 1,600,000 1,600,000 12,594 - 750,000 3971.001 Transfer From General Fund 1,387,000 1,387,000 1,387,000 - 69,690 30,000 3971.364 Transfer From Parks SDC - - - 3,040 - - 3971.691 Transfer from Museum Endowment - - - 15,634 69,690 780,000 Total - Transfers In 1,387,000 1,387,000 1,387,000 115,574 200,278 780,000 Revenues Total 2,987,000 2,987,000 2,987,000 Department: 121 - Administration Division: 9531 - Construction Expenditures 43,460 - 750,000 5629 Buildings 2,987,000 2,987,000 2,987,000 72,114 200,278 30,000 5637 Parks - - - 115,574 200,278 780,000 Total - Capital Outlay 2,987,000 2,987,000 2,987,000 115,574 200,278 780,000 Expenditures Total 2,987,000 2,987,000 2,987,000 - - - Fund Net Total: 358 - General Cap Const Fund - - - Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Revenues for this fund are project specific, as funding allows. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 122 Street & Storm Cap Const Fund – 363 Fund/Fund Number: Street & Storm Cap Const Fund – 363 Department/Department Number: Maintenance – 631 Division/Division Number: Construction – 9531 Department Director: Eric Liljequist Purpose of fund The purpose of this fund is for tracking street capital improvement projects, including sidewalks or storm capital improvement projects. No personnel service costs associated with this fund. Description of FY 2017-18 projects Completed ADA intersection improvements at various locations around the city. Description of FY 2018-19 projects Project Name Project Number Amount First Year Budgeted West Hayes Street Improvement – Settlemier to Cascade CIST1486 $3,000,000 FY 2016-17 Safety Sidewalk & ADA Construction CIST1165 $25,000 FY 2018-19 Hardcastle Avenue/Railroad Crossing Improvement CIST1443 $1,100,000 FY 2015-16 Fourth Street Storm rehabilitation CDST1471 $200,000 FY 2017-18 Aquatic Center Storm improvement CDST1549 $78,800 FY 2018-19 See Capital Construction Projects beginning on page 176 for more information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 123 Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 363 - Street & Storm Cap Const Fund Department: 000 - Revenue Revenues 65,438 12,204 - 3081 Beginning Fund Balance - - - 65,438 12,204 - Total - Fund Balance - - - - - 500,000 3333.001 DoT Fund Exchange 500,000 500,000 500,000 - - 500,000 Total - Intergovermental 500,000 500,000 500,000 343 (46) - 3611 Interest from Investments - - - 343 (46) - Total - Miscellaneous Revenue - - - - 66,721 1,780,000 3971.14 Transfer From Street 1,563,800 1,563,800 1,563,800 - - 2,200,000 3971.376 Transfer From Street SDC 2,200,000 2,200,000 2,200,000 - - 140,000 3971.377 Transfer From Storm SDC 140,000 140,000 140,000 - 66,721 4,120,000 Total - Transfers In 3,903,800 3,903,800 3,903,800 65,781 78,879 4,620,000 Revenues Total 4,403,800 4,403,800 4,403,800 Department: 631 - Maintenance Division: 9531 - Construction Expenditures 27,895 72,549 4,360,000 5631 Streets/Alleys/Sidewalks 4,125,000 4,125,000 4,125,000 25,682 6,334 260,000 5636 Storm Drains 278,800 278,800 278,800 53,577 78,883 4,620,000 Total - Capital Outlay 4,403,800 4,403,800 4,403,800 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - - 5921 Contingency - - - - - - Total - Contingencies and Unappropriated Balances - - - 53,577 78,883 4,620,000 Expenditures Total 4,403,800 4,403,800 4,403,800 12,204 - Fund Net Total: 363 - Street & Storm Cap Const Fund - - - Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Revenues for this fund would be project specific transfers, which will only be made as work is completed. Intergovernmental revenue from the ODOT Fund Exchange program in the amount of $500,000 is for West Hayes Street improvement. Transfers In of $3,903,800 represents funding for Capital Outlay projects: Transfer from Street SDC Fund 376 of $2,200,000 is for West Hayes Improvement (CIST1486 and Hardcastle/Railroad crossing realignment (CIST1443) Transfer of S140,000 for Fourth Street Storm project (CDST1471) and West Hayes Street improvement (CIST1486) Transfer from Street Fund 140 of $1,563,800 is to cover the balance of the total Capital Outlay. For a summary of all Transfers In and Transfer Out, see Budgeted Transfers on page 175. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 124 Sewer Cap Const Fund – 465 Fund/Fund Number: Sewer Cap Const Fund — 465 Department/Department Number: Sewer – 621 Division/Division Number: Construction – 9531 Department Director: Eric Liljequist Purpose of fund The purpose of this fund is for major capital improvements to the City’s Wastewater Treatment Plant (WWTP) and sewer collection systems. No personnel costs associated with this fund. This fund hold the remaining proceeds of the 2011 Sewer bonds. Description of FY 2017-18 projects Mill Creek Pump Station – Pump replacement Description of FY 2018-19 projects Project Name Project Number Amount First Year Budgeted Pump Station Upgrades CDSW1414 $225,000 FY 2013-14 Mill Creek Pump Station – Phase 1 CDSW1413 $200,000 FY 2013-14 WWTP Phase 2A Upgrades CISW1052 $1,200,000 FY 2011-12 Sanitary Sewer collection system piping replacement CDSW1488 $250,000 FY 2018-19 Digester – Brick Veneer repair CISW1544 $50,000 FY 2018-19 Rainier Lift Station - Force & Gravity Sections CESW1514 $300,000 FY 2018-19 South Brown Street Pump Stations CDSW1513 $80,000 FY 2018-19 I-5 Pump Station upsizing CDSW1547 $1,307,000 FY 2018-19 See Capital Construction Projects beginning on page 176 for information on all budgeted capital projects. In 2007, the City entered a Mutual Order Agreement (MAO) with the Department of Environmental Quality (DEQ) which established an implementation framework, interim effluent limitations and schedule for completing improvements to wastewater facility for compliance with wintertime ammonia limits and temperature total maximum daily load (TMDL). The temperature TMDL per the MAO was to be based on the findings of a separate water quality analysis that was currently being conducted by DEQ for the Molalla-Pudding River sub basin. The Molalla-Pudding River sub basin TMDL was issued by DEQ December 2008 and was subsequently approved by the U.S. Environmental Protection Agency (EPA). An evaluations report was submitted to DEQ in April 2009, which provided the framework, implementation schedule and identified the required improvements needed to meet compliance with the established limits. To fund the needed future wastewater treatment plant compliance upgrades the City sold Wastewater Revenue and Refunding Bonds in November 2011. Based on the evaluation report approved by DEQ, final design plans were prepared and submitted to DEQ January 2012 to meet the compliance deadline of the MAO. In August 2013, EPA provided notice to DEQ, disapproving of Oregon Water Quality Standards, Natural Conditions Criteria for Temperature and Statewide Narrative Conditions Criteria in general. Pudding River TMDL for temperature was established in 2008 using natural criteria and could no longer be used for permitting. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 125 Staff has been working with DEQ to update the current MAO to reflect the changes, limits and timeline that have been influenced by the court’s decision, but until a water quality standard is established for the Pudding River, the City’s National Pollutant Discharge Elimination System (NPDES) permit will not be renewed, nor can the City move forward with upgrades at the WWTP as related to temperature compliance. Currently an outcome and timeline for DEQ in resolving temperature limits for water bodies that cannot meet numeric criteria is not known. Though the City has issued approximately $43.0 million in bonds for the project, many portions of the project are stalled until a decision is made. This brings uncertainty for the Sewer Cap Const Fund and the Sewer Fund because projects costs will be more than estimated due to the multi-year delay. Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 465 - Sewer Cap Const Fund Department: 000 - Revenue Revenues 12,616,103 12,437,585 12,085,886 3081 Beginning Fund Balance 11,673,120 11,673,120 11,673,120 12,616,103 12,437,585 12,085,886 Total - Fund Balance 11,673,120 11,673,120 11,673,120 79,424 133,907 167,780 3611 Interest from Investments 269,660 269,660 269,660 79,424 133,907 167,780 Total - Miscellaneous Revenue 269,660 269,660 269,660 31,783 78,607 1,032,750 3971.472 Transfer From Sewer 844,440 844,440 844,440 - - 500,000 3971.475 Transfer From Sewer SDC 903,410 903,410 903,410 31,783 78,607 1,532,750 Total - Transfers In 1,747,850 1,747,850 1,747,850 12,727,310 12,650,099 13,786,416 Revenues Total 13,690,630 13,690,630 13,690,630 Department: 621 - Sewer Division: 9531 - Construction Expenditures 785 - - 5509 Misc. Expense - - - 785 - - Total - Materials & Services - - - 288,940 372,803 5,060,000 5635 Sewer 3,847,000 3,847,000 3,847,000 288,940 372,803 5,060,000 Total - Capital Outlay 3,847,000 3,847,000 3,847,000 - - 8,726,416 5981.005 Reserve for Future Years 9,843,630 9,843,630 9,843,630 - - 8,726,416 Total - Contingencies and Unappropriated Balances 9,843,630 9,843,630 9,843,630 289,725 372,803 13,786,416 Expenditures Total 13,690,630 13,690,630 13,690,630 12,437,585 12,277,296 - Fund Net Total: 465 - Sewer Cap Const Fund - - - Revenue Sources and Other Discussion The Transfers In of $1,747,850 is for projects not fully funded by sewer bond proceeds held in this fund: Transfer of $903,410 from the Sewer SDC Fund for South Brown Street Pump Station and I-5 Pump Station upsizing Transfer of $844,440 from the Sewer Fund for sewer improvements not fully funded by the bond proceeds For a summary of all Transfers In and Transfer Out, see Budgeted Transfers on page 175. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 126 Water Cap Const Fund – 466 Fund/Fund Number: Water Cap Const Fund — 465 Department/Department Number: Water – 611 Division/Division Number: Construction – 9531 Department Director: Eric Liljequist Purpose of fund The purpose of this fund is for major capital improvements to the City’s water treatment plants and drinking water distribution system. No personnel costs associated with this fund. Description of FY 2017-18 projects Continue to replace old meters with Automatic Read Meters Description of FY 2018-19 projects Project Name Project Number Amount First Year Budgeted Hwy 214: Astor Way to 1210 Newberg Hwy. waterline loop CDWA1518 $190,000 FY 2017-18 Water Master Plan & Rate Study EAWA1205 $30,000 FY 2018-19 Well Rehabilitation CDWA1550 $30,000 FY 2018-19 Water Rights Implementation AAWA1442 $40,000 FY 2018-19 Fire flow improvements CDWA1551 $336,800 FY 2018-19 Repaint Elevated Storage CIWA1545 $400,000 FY 2018-19 Parr Road Treatment Plant – New Well & raw waterline CDWA1546 $1,590,250 FY 2018-19 Rehab Capacity Improvements – existing distribution system CDWA1552 $210,000 FY 2018-19 See Capital Construction Projects beginning on page 176 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 127 Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 466 Water Cap Const Fund Department: 000 - Revenue Revenues 2,424,383 2,036,017 1,883,561 3081 Beginning Fund Balance 1,880,730 1,880,730 1,880,730 2,424,383 2,036,017 1,883,561 Total - Fund Balance 1,880,730 1,880,730 1,880,730 14,723 21,640 27,630 3611 Interest from Investments 43,820 43,820 43,820 14,723 21,640 27,630 Total - Miscellaneous Revenue 43,820 43,820 43,820 - - 90,000 3971.474 Transfer from Water SDC 902,500 902,500 902,500 40,874 39,544 39,544 3972 Interfund Loan Transfer - - - 40,874 39,544 129,544 Total - Transfers In 902,500 902,500 902,500 2,479,980 2,097,201 2,040,735 Revenue Totals 2,827,050 2,827,050 2,827,050 Department: 611 - Water Division: 9531 - Construction Expenditures 718 - - 5509 Misc. Expense - - - 718 - - Total - Materials & Services - - - 443,245 236,920 280,000 5634 Water - Capital 2,827,050 2,827,050 2,827,050 443,245 236,920 280,000 Total - Capital Outlay 2,827,050 2,827,050 2,827,050 - - 1,760,735 5981.005 Reserve for Future Years - - - - - 1,760,735 Total - Contingencies and Unappropriated Balances - - - 443,963 236,920 2,040,735 Expenditures Total 2,827,050 2,827,050 2,827,050 2,036,017 1,860,281 - Fund Net Total: 466 - Water Cap Const Fund - - - Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Revenues for this fund would be project specific transfers and interest from the fund cash balance. Transfers In of $902,500 from Water SDC Fund is for capacity improvements for Parr Road Treatment plant and rehab capacity improvements in the existing distribution system. For a summary of all Transfers In and Transfers Out, see Budgeted Transfers on page 175. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 128 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 129 Special Revenue Funds Building Inspection Fund Asset Forfeiture Housing Rehabilitation Fund Special Assessment Fund Parks SDC Fund Street SDC Fund Storm SDC Fund Water SDC Fund Sewer SDC Fund PERS Reserve Fund ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 130 Building Inspection Fund – 123 Fund/Fund Number: Building Inspection Fund — 123 Department/Department Number: Building — 521 Division/Division Number: Building Inspection – 2241 Department Director: Chris Kerr Description of purpose/functions The Building division provides coordination and direction of the permitting, inspection and plan review services to the community. This includes, but is not limited to, directing; monitoring and controlling an effective permitting, plan review and inspection systems, calculating permit fees, plan review fees and preparing reports for the state of Oregon and the City. Description of department and number of personnel The division consists of a full-time Building Official, two full-time Plans Examiner/Inspectors, 0.3 FTE Building Inspector and 0.5 FTE Plans Examiner. Description of FY 2017-18 accomplishments Maintain an inspection and plan review division while meeting customer’s expectations Provide training for staff in the commercial and residential construction codes for the state of Oregon Description of FY 2018-19 proposed focus/goals Maintain an inspection and plan review division while meeting customer’s expectations Provide training for staff in the new residential and commercial construction codes for the State of Oregon Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Residential plan review projects 60 100 150 Commercial plan review projects 111 80 95 Mechanical plan review projects 61 50 75 Total number of permits 468 450 525 New single-family homes 2 44 111 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 131 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Building Inspection Fund Revenues 464,903 538,587 538,587 Fund Balance 908,100 908,100 908,100 422,985 458,741 653,726 Licenses and Permits 781,590 781,590 781,590 138,253 44,185 654,364 Intergovernmental 730,940 730,940 730,940 24,944 16,445 10,880 Miscellaneous Revenue 16,370 16,370 16,370 1,051,085 1,057,958 1,857,557 Revenues Total 2,437,000 2,437,000 2,437,000 Expenditures 329,171 363,430 526,393 Personnel Services 600,710 600,710 600,710 180,326 92,426 738,496 Materials & Services 817,830 817,830 817,830 - - - Capital Outlay 25,000 25,000 25,000 3,001 3,001 3,001 Transfers Out 6,010 6,010 6,010 - - 589,667 Contingencies and Reserve 987,450 987,450 987,450 512,498 458,857 1,857,557 Expenditures Total 2,437,000 2,437,000 2,437,000 538,587 599,101 - Revenue Over (Under) Expenditures - - - 3.5 3.8 3.8 Full-Time Equivalent (FTE) 3.8 3.8 3.8 Revenue Sources and Other Discussion The Licenses and Permits category of revenue, with 50.0 percent of the revenue, contains amounts for the various building permits issued within the City of Woodburn, including building and mechanical permits, plan check fees, fire check fees, county excise taxes and other miscellaneous fees. This fund carries a relatively large fund balance to protect against year-to-year volatility in building activity. Transfers Out of $6,010 to PERS Reserve Fund for annual transfer of 1.0 percent of budgeted personnel services cost. $11,641,771 $16,389,902 $17,351,867 $26,530,228 $25,930,228 $26,945,292 $25,592,070 $21,352,902 $49,429,664 $0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Dollar Valuation Fiscal Year Fiscal Year Valuation Totals ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 132 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 FY 2015-16 Actual Budget Account Description Proposed Approved Adopted Fund: 123 - Building Inspection Fund Department: 000 - Revenue Revenues 464,903 538,587 538,587 3081 Beginning Fund Balance 908,100 908,100 908,100 464,903 538,587 538,587 Total - Fund Balance 908,100 908,100 908,100 155,146 156,574 240,838 3221.101 Building Permits 295,880 295,880 295,880 46,538 39,608 28,800 3221.102 Mechanical Permits 28,800 28,800 28,800 142,274 151,990 232,134 3221.105 Plan Check Fees 282,700 282,700 282,700 58,354 91,544 121,731 3221.106 Fire Check Fees 141,940 141,940 141,940 15,928 18,178 14,400 3221.109 Plan Check--Mechanical 14,400 14,400 14,400 4,745 847 15,823 3221.110 CET Administrative Fee 17,870 17,870 17,870 - - - 3891.359 CET Suspend - - - 422,985 458,741 653,726 Total - Licenses and Permits 781,590 781,590 781,590 113,877 20,331 593,364 3891 Construction Excise Tax 669,940 669,940 669,940 24,226 23,764 60,000 3891.159 State Surcharge 60,000 60,000 60,000 150 90 1,000 3891.259 State Manufactured Home Fee 1,000 1,000 1,000 138,253 44,185 654,364 Total - Intergovernmental 730,940 730,940 730,940 3,460 5,779 7,880 3611 Interest from Investments 13,370 13,370 13,370 21,484 10,666 3,000 3699 Other Miscellaneous Income 3,000 3,000 3,000 24,944 16,445 10,880 Total - Miscellaneous Revenue 16,370 16,370 16,370 1,051,085 1,057,958 1,857,557 Revenues Total 2,437,000 2,437,000 2,437,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 133 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 123 - Building Inspection Fund Department: 521 - Building Division: 2241 - Building Inspection Expenditures 227,909 248,800 303,632 5111 Regular Wages 350,300 350,300 350,300 - 610 61,167 5112 Part-Time Wages 58,810 58,810 58,810 2,957 520 - 5121 Overtime - - - 70 70 139 5211 OR Workers' Benefit 140 140 140 17,393 18,754 28,218 5212 Social Security 31,770 31,770 31,770 27,135 36,890 57,112 5213 Med & Dent Ins 71,490 71,490 71,490 51,483 56,205 73,396 5214 Retirement 84,080 84,080 84,080 934 1,002 1,369 5215 Long Term Disability Ins 1,460 1,460 1,460 897 [PHONE REDACTED] Unemployment Insurance 2,050 2,050 2,050 393 [PHONE REDACTED] Life Insurance 610 610 610 329,171 363,430 526,393 Total - Personnel Services 600,710 600,710 600,710 4,999 7,958 11,000 5319 Office Supplies 10,000 10,000 10,000 243 [PHONE REDACTED] Fuel 1,000 1,000 1,000 978 79 1,700 5409.140 Garage Services 2,300 2,300 2,300 185 216 16,000 5419 Other Professional Serv 16,000 16,000 16,000 578 [PHONE REDACTED] Telephone/Data 700 700 700 - - 55 5422 Postage 60 60 60 13,700 13,263 14,469 5428 IS Support 16,800 16,800 16,800 1,003 954 1,690 5439 Travel 1,700 1,700 1,700 7,320 7,636 7,363 5448 Internal Rent 7,440 7,440 7,440 - - 1,033 5461 Auto Insurance 550 550 550 5,204 7,804 9,020 5464 Workers' Comp 9,650 9,650 9,650 4,184 5,390 4,720 5465 General Liability Insur 5,380 5,380 5,380 497 238 1,050 5475 Vehicle Repair & Maint 1,050 1,050 1,050 - - 10,000 5490 Refunds 9,610 9,610 9,610 845 [PHONE REDACTED] Dues & Subscriptions 1,100 1,100 1,100 2,220 2,560 3,382 5492 Registrations/Training 3,400 3,400 3,400 150 90 500 5498.259 St Mfg Fee 500 500 500 24,213 23,753 60,000 5498.359 State Surc 60,000 60,000 60,000 113,877 20,331 593,364 5498.459 Construction Excise Tax 669,940 669,940 669,940 130 25 750 5729 Interest for CET 650 650 650 180,326 92,426 738,496 Total - Materials & Services 817,830 817,830 817,830 - - - 5642 Passenger Vehicle 25,000 25,000 25,000 - - - Total - Capital Outlay 25,000 25,000 25,000 Division: 9711 - Operating Transfer Out 3,001 3,001 3,001 5811.568 Transfer to Info Services - - - - - - 5881.693 Transfer to Reserve for PERS 6,010 6,010 6,010 3,001 3,001 3,001 Total - Transfers Out 6,010 6,010 6,010 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 589,667 5921 Contingency 987,450 987,450 987,450 - - 589,667 Total - Contingencies and Unappropriated Balances 987,450 987,450 987,450 512,498 458,857 1,857,557 Expenditures Total 2,437,000 2,437,000 2,437,000 538,587 599,101 - Fund Net Total: 123 - Building Inspection Fund - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 134 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 135 Asset Forfeiture — 132 Fund/Fund Number: Asset Forfeiture – 132 Department/Department Number: Police – 211 Division/Division Number: Detectives – 2131 Department Director: James Ferraris Description of purpose/functions The Asset Forfeiture Fund allows for and sets the procedure for the seizure of private properties that are the product of illegal drug activity, and for the expenditure of the proceeds by the City for illegal drug activity investigations and subsequent arrests. Description of department and number of personnel The Criminal Investigations Division of the Police Department manages and operates this program. Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 132 - Asset Forfeiture Department: 000 - Revenue Revenues 6,960 7,004 9,571 3081 Beginning Fund Balance 14,770 14,770 14,770 6,960 7,004 9,571 Total - Fund Balance 14,770 14,770 14,770 44 80 90 3611 Interest from Investments 230 230 230 - - - 3692 Confiscated Cash - - - 44 80 90 Total - Miscellaneous Revenue 230 230 230 - 2,596 - 3971.001 Transfer From General Fund - - - - 2,596 - Total - Transfer In - - - 7,004 9,680 9,661 Revenues Total 15,000 15,000 15,000 Department: 211 - Police Division: 2131 - Detectives Expenditures - - 9,661 5329 Other Supplies 15,000 15,000 15,000 - - 9,661 Total - Materials & Services 15,000 15,000 15,000 - - 9,661 Expenditures Total 15,000 15,000 15,000 7,004 9,680 - Fund Net Total: 132 - Asset Forfeiture - - - Revenue Sources and Other Discussion Revenue for the Asset Forfeiture Fund comes from federal grants and criminal forfeitures and varies from year to year depending on activity. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 136 Housing Rehabilitation Fund — 137 Fund/Fund Number: Housing Rehabilitation Fund — 137 Department/Department Number: Housing Rehabilitation — 531 Division/Division Number: Housing – 5911 Department Director: Sandra Montoya Description of purpose/functions Woodburn was awarded Community Development Block Grants for the Housing Rehabilitation Program for over 30 years, with the last award received in 2012. The program funds were loaned out and now the fund remains in existence to receive periodic payments and payoffs when a home is refinanced or sold. Funds will continue to accumulate until re-loaned or additional CDBG grant funds are received. However, as Block Grant guidelines continue to evolve in complexity, administering the program in the future will likely be more difficult. Description of department and number of personnel The Finance Director oversees these programs and there are labor allocations to this fund. See Personnel Allocations on page 168 for allocation details. Description of FY 2017-18 accomplishments Administer the program by closing out old loans Description of FY 2018-19 proposed focus/goals Continue to administer program by closing out old loans as payoffs occur and re-evaluating the program status periodically Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Housing Rehab Fund Revenues 184,944 251,012 251,001 Fund Balance 274,900 274,900 274,900 34,074 - - Intergovernmental - - - 1,638 2,698 3,410 Miscellaneous Revenue 5,950 5,950 5,950 80,118 11,067 20,000 Other Financing Sources 15,050 15,050 15,050 300,774 264,777 274,411 Revenues Total 295,900 295,900 295,900 Expenditures 12,692 14,665 7,644 Personnel Services 2,560 2,560 2,560 37,070 - 16,000 Materials & Services 18,440 18,440 18,440 - - - Transfers Out - - - - - 250,767 Contingencies and Reserve 274,900 274,900 274,900 49,762 14,665 274,411 Expenditures Total 295,900 295,900 295,900 251,012 250,112 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 137 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 137 - Housing Rehab Fund Department: 000 - Revenue Revenues 184,944 251,012 251,001 3081 Beginning Fund Balance 274,900 274,900 274,900 184,944 251,012 251,001 Total - Fund Balance 274,900 274,900 274,900 34,074 - - 3332 Federal Grants - - - 34,074 - - Total - Intergovernmental - - - 1,536 2,698 3,410 3611 Interest from Investments 5,950 5,950 5,950 102 - - 3625 Facilities Rent - - - 1,638 2,698 3,410 Total - Miscellaneous Revenue 5,950 5,950 5,950 10,702 - 10,000 3824 Loan Payback 2000 5,050 5,050 5,050 19,962 - - 3824.009 Loan Payback 2009 - - - 22,656 11,067 5,000 3824.010 Loan Payback 2010 5,000 5,000 5,000 10,978 - 5,000 3824.087 Loan Payback 1987 5,000 5,000 5,000 15,820 - - 3824.089 Loan Payback 1989 - - - 80,118 11,067 20,000 Total - Other Financing Sources 15,050 15,050 15,050 300,774 264,777 274,411 Revenues Total 295,900 295,900 295,900 Department: 531 - Housing Rehabilitation Division: 5911 - Housing Expenditures 9,079 10,267 5,100 5111 Regular Wages 1,700 1,700 1,[PHONE REDACTED] Part-Time Wages - - - 2 2 2 5211 OR Workers' Benefit - - - 676 [PHONE REDACTED] Social Security 110 110 110 621 [PHONE REDACTED] Med & Dent Ins 150 150 150 2,225 2,580 1,388 5214 Retirement 580 580 580 38 35 20 5215 Long Term Disability Ins 10 10 10 35 8 6 5216 Unemployment Insurance 10 10 10 16 13 9 5217 Life Insurance - - - 12,692 14,665 7,644 Total - Personnel Services 2,560 2,560 2,560 726 - 14,000 5419 Other Professional Services 16,440 16,440 16,440 2,114 - 2,000 5498 Permits/Fees 2,000 2,000 2,000 34,230 - - 5499.101 Housing Rehab Loans - - - 37,070 - 16,000 Total - Materials & Services 18,440 18,440 18,440 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 250,767 5921 Contingency 274,900 274,900 274,900 - - 250,767 Total - Contingencies and Unappropriated Balances 274,900 274,900 274,900 49,762 14,665 274,411 Expenditures Total 295,900 295,900 295,900 251,012 250,112 - Fund Net Total: 137 - Housing Rehab Fund - - - Revenue Sources and Other Discussion The Other Financing Sources is loan repayments from borrowers. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 138 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 139 Special Assessment — 360 Fund/Fund Number: Special Assessment Fund — 360 Department/Department Number: Ending Fund Balance – 901 Division/Division Number: Equity – 9971 Department Director: Eric Liljequist Description of purpose/functions of department This fund is used when assessments are issued against property owners for street, water, wastewater or storm improvements, for the benefit of the adjacent property. The monies collected on individual assessments are used to pay off outstanding liens. No personnel costs associated with this fund. Revenue Sources and Other Discussion The fund collects repayment from various Local Improvement Districts (LID) for special projects. The budgeted amount is expected repayments, including interest, to be collected during the fiscal year. Revenue for this fund is declining as the outstanding balance on special assessments declined to approximately $17,000. Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 360 - Special Assessment Fund Department: 000 - Revenue Revenues 1,051,658 66,477 4,875 3081 Beginning Fund Balance 18,100 18,100 18,100 1,051,658 66,477 4,875 Total - Fund Balance 18,100 18,100 18,100 1,528 [PHONE REDACTED] Interest from Investments 920 920 920 2,153 3,872 1,000 3614 Special Assessment-Interest 1,000 1,000 1,000 6,740 8,510 4,500 3681 Special Assessment Principal 1,200 1,200 1,200 - - - 3681.004 LID Boones Ferry 400 400 400 - - - 3681.011 LID Ironwood 1,000 1,000 1,000 10,421 12,508 5,970 Total - Miscellaneous Revenue 4,520 4,520 4,520 - 2,693 - 3971.001 Transfer From General Fund - - - - 2,693 - Total - Transfer In - - - 1,062,079 81,678 10,845 Revenues Total 22,620 22,620 22,620 Department: 691 - Public Works Admin Division: 9711 - Operating Transfers Out Expenditures 995,602 69,294 - 5811.376 Transfer to Street SDC Fund - - - 995,602 69,294 - Total - Transfers Out - - - Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 10,845 5921 Contingency 22,620 22,620 22,620 - - 10,845 Total - Contingencies and Unappropriated Balances 22,620 22,620 22,620 995,602 69,294 10,845 Expenditures Total 22,620 22,620 22,620 66,477 12,384 - Fund Net Total: 360 - Special Assessment Fund - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 140 Parks SDC Fund – 364 Fund/Fund Number: Parks SDC Fund - 364 Department/Department Number: Parks Administration – 491 Department Director: Jim Row Description of purpose/functions Parks System Development Charges (SDCs) are assessed at the time permits are issued against residential and commercial projects for the expansion of the park system inclusive of planning, and construction. No personnel costs associated with this fund. Description of FY 2017-18 projects Completion of the Centennial Park Splash Pad Description of FY 2018-19 proposed projects There are no projects planned Revenue Sources and Other Discussion This fund’s revenue is dependent on the collection of System Development Charges (SDC). SDC fees are dependent on development occurring. Economic downturns have a direct impact on the fund’s ability to finance capital improvements. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 141 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 364 - Parks SDC Fund Department: 000 - Revenue Revenues 234,924 295,141 295,141 3081 Beginning Fund Balance 500,000 500,000 500,000 234,924 295,141 295,141 Total - Fund Balance 500,000 500,000 500,000 71,320 21,405 200,000 3458.501 Park's SDC's 200,000 200,000 200,000 71,320 21,405 200,000 Total - Charges for Goods and Services 200,000 200,000 200,000 1,762 3,292 4,170 3611 Interest from Investments 5,590 5,590 5,590 1,762 3,292 4,170 Total - Miscellaneous Revenue 5,590 5,590 5,590 308,006 319,838 499,311 Revenues Total 705,590 705,590 705,590 Department: 491 - Parks Administration Division: 9511 - Design Engineering Expenditures 12,865 1,312 - 5419 Other Professional Services - - - - - 102,987 5490 Refunds - - - 12,865 1,312 102,987 Total - Materials & Services - - - Department: 491 - Parks Administration Division: 9711 - Operating Transfers Out - 69,690 30,000 5811.358 Transfer to General Cap Const Fund - - - - - 30,000 5811.474 Transfer to Water SDC Fund - - - - 69,690 60,000 Total - Transfers Out - - - Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 336,324 5981.005 Reserve for Future Years 705,590 705,590 705,590 - - 336,324 Total - Contingencies and Unappropriated Balances 705,590 705,590 705,590 12,865 71,002 499,311 Expenditures Total 705,590 705,590 705,590 295,141 248,836 - Fund Net Total: 364 - Parks SDC Fund - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 142 Street SDC Fund – 376 Fund/Fund Number: Street SDC Fund – 376 Department/Department Number: Maintenance – 631 Department Director: Eric Liljequist Description of purpose/functions of department Street System Development Charges (SDC) Fund reports the collection of Transportation Impact Fees (TIF) assessed against new development at the time the building permit is issued and used to fund capacity improvements necessitated by increased demand. Revenue in this fund is used only for capacity improvements. The TIF charge is based on the number of automobile trips expected by any given type of development. The fee for a new single-family residence is $3,532. No personnel costs are associated with this fund. Description of FY 2017-18 projects There were no projects completed Description of FY 2018-19 proposed projects Contribute to the cost of street capacity improvements for: o West Hayes Street Improvement (CIST1486) $1,700,000 o Hardcastle/Railroad Intersection Realignment (CIST1443) $500,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 143 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 376 - Street SDC Fund Department: 000 - Revenue Revenues 36,268 1,235,103 2,703,796 3081 Beginning Fund Balance 2,895,400 2,895,400 2,895,400 36,268 1,235,103 2,703,796 Total - Fund Balance 2,895,400 2,895,400 2,895,400 183,698 33,396 200,000 3458.101 Transportation Impact Fees 200,000 200,000 200,000 183,698 33,396 200,000 Total - Charges for Goods and Services 200,000 200,000 200,000 15,509 28,675 35,160 3611 Interest from Investments 59,510 59,510 59,510 15,509 28,675 35,160 Total - Miscellaneous Revenue 59,510 59,510 59,510 995,602 69,294 - 3971.360 Transfer From Special Assessment Fund - - - 40,874 39,544 39,544 3972 Interfund Loan Transfer - - - 1,036,476 108,838 39,544 Total - Transfers In - - - 1,271,951 1,406,012 2,978,500 Revenues Total 3,154,910 3,154,910 3,154,910 Department: 631 - Maintenance Division: 9531 - Construction Expenditures 1,828 - - 5631 Streets/Alleys/Sidewalks - - - 1,828 - - Total - Capital Outlay - - - Department: 631 - Maintenance Division: 9511 - Debt Service 30,141 30,399 35,675 5711 Bond Principal, 1999 Oregon EDD, Due 12/1 - - - 4,879 3,371 1,820 5721 Bond Interest, 1999 Oregon EDD, Due 12/1 - - - 35,020 33,770 37,495 Total - Debt Service - - - Department: 631 - Maintenance Division: 9711 - Operating Transfers Out - - 2,200,000 5811.363 Transfer to Street/Storm Cap Const Fund 2,200,000 2,200,000 2,200,000 - - 2,200,000 Total - Transfers Out 2,200,000 2,200,000 2,200,000 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 741,005 5981.005 Reserve for Future Years 954,910 954,910 954,910 - - 741,005 Total - Contingencies and Unappropriated Balances 954,910 954,910 954,910 36,848 33,770 2,978,500 Expenditures Total 3,154,910 3,154,910 3,154,910 1,235,103 1,372,242 - Fund Net Total: 376 - Street SDC Fund - - - Revenue Sources and Other Discussion This fund’s revenue is dependent on the collection of SDCs. SDC fees are dependent on development occurring – the slowdown of economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. For a summary of all Transfers In and Transfer Out, see Budgeted Transfers on page 175. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 144 Storm SDC Fund – 377 Fund/Fund Number: Storm SDC Fund – 377 Department Director: Eric Liljequist Description of purpose/functions Storm System Development Charges (SDC) are generated by assessing new development for increased demands for capacity and are collected at the time the building permit is issued. This revenue can only be used for increased capacity capital projects. No personnel costs associated with this fund. Description of FY 2017-18 projects Due to lack of development and reduced revenues, no project were funded in FY 2017-18, Description of FY 2018-19 proposed projects Contribute to the cost of storm water capacity improvements for: o West Hayes Street Improvement Project (CIST1486) $80,000 o Fourth Street Storm Project (CDST1443) $60,000 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 377 - Storm SDC Fund Department: 000 - Revenue Revenues 533,991 558,854 581,153 3081 Beginning Fund Balance 609,430 609,430 609,430 533,991 558,854 581,153 Total - Fund Balance 609,430 609,430 609,430 21,193 21,980 25,000 3458.201 Storm SDC's 25,000 25,000 25,000 21,193 21,980 25,000 Total - Charges for Goods and Services 25,000 25,000 25,000 3,670 6,100 7,590 3611 Interest from Investments 12,950 12,950 12,950 3,670 6,100 7,590 Total - Miscellaneous Revenue 12,950 12,950 12,950 558,854 586,934 613,743 Revenues Total 647,380 647,380 647,380 Department: 631 - Maintenance Division: 9711 - Operating Transfer Out Expenditures - - 140,000 5811.363 Transfer to Street/Storm Cap Const Fd 140,000 140,000 140,000 - - 140,000 Total - Transfers Out 140,000 140,000 140,000 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 473,743 5981.005 Reserve for Future Years 507,380 507,380 507,380 - - 473,743 Total - Contingencies and Unappropriated Balances 507,380 507,380 507,380 - - 613,743 Expenditures Total 647,380 647,380 647,380 Revenue Sources and Other Discussion This fund’s revenue is dependent on the collection of SDCs, which are dependent on development. For a summary of all Transfers In and Transfer Out, see Budgeted Transfers on page 175. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 145 Water SDC Fund – 474 Fund/Fund Number: Water SDC Fund – 474 Department Director: Eric Liljequist Description of purpose/functions of department Water System Development Charges (SDC) 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 increased capacity capital projects. No personnel costs associated with this fund. Description of FY 2017-18 projects Water Master Plan update is being done Description of FY 2018-19 proposed projects Contribute to the cost of water capacity improvements for: o Parr Road Treatment Plant – New Well and raw water piping (CDWA1546) $750,000 o Rehab Capacity Improvements – existing distribution system (CDWA1552) $62,500 o Astor Way/Hwy 214 waterline loop (CDWA1518) $90,000 Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 474 Water SDC Fund Department: 000 - Revenue Revenues 1,057,880 1,173,436 1,277,486 3081 Beginning Fund Balance 1,240,850 1,240,850 1,240,850 1,057,880 1,173,436 1,277,486 Total - Fund Balance 1,240,850 1,240,850 1,240,850 108,440 63,374 100,000 3458.301 Water SDC's 100,000 100,000 100,000 108,440 63,374 100,000 Total - Charges for Goods and Services 100,000 100,000 100,000 7,116 13,057 16,170 3611 Interest from Investments 26,890 26,890 26,890 7,116 13,057 16,170 Total - Miscellaneous Revenue 26,890 26,890 26,890 - - 30,000 3971.364 Transfer from Parks SDC - - - - - 30,000 Total - Transfers In - - - 1,173,436 1,249,867 1,423,656 Revenue Totals 1,367,740 1,367,740 1,367,740 Department: 611 - Water Division: 9531 - Construction Expenditures - 26,218 100,000 5419 Other Professional Serv - - - - 26,218 100,000 Total - Materials & Services - - - - - 90,000 5811.466 Transfer to Water Cap Const 902,500 902,500 902,500 - - 90,000 Total - Transfers Out 902,500 902,500 902,500 - - 1,233,656 5981.005 Reserve for Future Years 465,240 465,240 465,240 - - 1,233,656 Total - Contingencies and Unappropriated Balances 465,240 465,240 465,240 - 26,218 1,423,656 Expenditure Totals 1,367,740 1,367,740 1,367,740 1,173,436 1,223,649 - Fund Net Total: 474 - Water SDC Fund - - - Revenue Sources and Other Discussion This fund is dependent on the collection of SDCs, which is dependent on development occurring. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 146 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 147 Sewer SDC Fund – 475 Fund/Fund Number: Sewer SDC Fund – 475 Department Director: Eric Liljequist Description of purpose/functions Sewer System Development Charges (SDC) are generated by assessing new development for increased demands for capacity on the sanitary sewer system. The SDC revenues are collected at the time the building permit is issued. Funds are used for capacity improvements for sanitary sewer projects. No personnel costs associated with this fund. Description of FY 2017-18 projects No projects were completed Description of FY 2018-19 proposed projects Contribute to the cost of sanitary sewer capacity improvements for: o South Brown Street Pump Station (CDSW1513) $80,000 o I-5 Pump Station Upsizing (CDSW1547) $823,410 Revenue Sources and Other Discussion The fund is dependent on the collection of SDCs, which are dependent on development occurring. Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 475 Sewer SDC Fund Department: 000 - Revenue Revenues 906,465 1,086,305 1,271,304 3081 Beginning Fund Balance 1,426,270 1,426,270 1,426,270 906,465 1,086,305 1,271,304 Total - Fund Balance 1,426,270 1,426,270 1,426,270 173,376 117,124 225,000 3458.401 Sewer SDC's 225,000 225,000 225,000 173,376 117,124 225,000 Total - Charges for Goods and Services 225,000 225,000 225,000 6,464 12,553 15,360 3611 Interest from Investments 26,200 26,200 26,200 6,464 12,553 15,360 Total - Miscellaneous Revenue 26,200 26,200 26,200 1,086,305 1,215,982 1,511,664 Revenue Totals 1,677,470 1,677,470 1,677,470 Department: 621 - Sewer Division: 9531 - Construction Expenditures - - 80,000 5635 Sewer - - - - - 80,000 Total - Capital Outlay - - - - - 500,000 5811.465 Transfer to Sewer Cap Const 903,410 903,410 903,410 - - 500,000 Total - Transfers Out 903,410 903,410 903,410 - - 931,664 5981.005 Reserve for Future Years 774,060 774,060 774,060 - - 931,664 Total - Contingencies and Unappropriated Balances 774,060 774,060 774,060 - - 1,511,664 Expenditure Totals 1,677,470 1,677,470 1,677,470 1,086,305 1,215,982 - Fund Net Total: 475 - Sewer SDC Fund - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 148 PERS Reserve Fund – 693 Fund/Fund Number: PERS Reserve Fund – 693 Department/Department Number: Non-departmental – 199 Division/Division Number: Other Administration – 1219 Department Director: Sandra Montoya The City participates in the State of Oregon PERS system for full-time, and part-time employees who work over 600 hours per year. The system has three tiers of retirement benefits, dependent on the date the public employment hire date. As of March 2018, the City had 39 employees in Tier 1 (hired before 1996) and Tier 2 (hired between 1996 and 2003), and 134 in the Oregon Public Service Retirement Plan (OPSRP) for employees hired after 2003. Tier 1/2 benefits include a post-65 medical insurance supplement that is not included in OPSRP. The OPSRP retirement ages for a full pension are also 5 years older than allowed under Tier 1/2. The system is funded by charging employers PERS rates as a percentage of payroll. The system has an actuarial valuation completed every two years to calculate future retirement costs and set biennial rates at a level that will ensure adequate funding of these costs. As of December 31, 2015, the entire PERS system was 71.0 percent funded; which means 29.0 percent was unfunded. The City’s portion of this unfunded liability was $16,230,092 as of the June 30, 20161. This liability will be paid through a combination of interest earnings and rate increases, which began in 2013 and will adjust every two years through 2033. The July 1, 2017, rate increase was 23.0 percent for the two-year period covering FY 2017-18 and FY 2018-19. The FY 2019- 20 and FY 2020-21 rates are projected to increase 25.0 percent from the current rates. As these rate increases are unsustainable, agencies throughout the State have identified potential solutions. 1. State of Oregon: In May 2017, Gov. Kate Brown appointed a PERS task force to identify potential funding sources to address the statewide $5 billion PERS liability. The findings resulted in the approval of Senate Bill (SB) 1566 establishing an Employer Incentive Fund (EIF), which provides up to 25.0 percent matching funds for qualifying employers who make an additional one-time lump sum payment to pay down their PERS unfunded actuarial liabilities (UAL). In the next six to nine months the PERS Board will develop the program, inclusive of procedures to request matching funds and develop a strategy to reduce the unfunded liability. 2. City of Woodburn: The creation of the PERS Reserve Fund is recommended in FY 2018-19 to provide funding for the City’s potential participation in the State’s EIF program, which will provide up to 25.0 percent match of the City’s contribution up to $300,000. Funding into the PERS Reserve Fund will come from three primary sources; a one-time transfer of $1.5 million held in the General Fund reserve specifically for PERS, a transfer of 1.0 percent of personnel costs charged to each fund, and interest earnings in Fund 693. A citywide transfer total of $1,658,800 has been budgeted in FY 2018-19. 1The $16,230,092 is the City of Woodburn’s net proportionate share of the Unfunded Actuarial Liability as of June 30, 2016. Oregon PERS’ independently audited financial statement can be found at: http://www.oregon.gov/pers/pages/section/financial_reports/financials.aspx ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 149 Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 693 - Reserve for PERS Fund Department: 000 - Revenue Revenues - - - 3081 Beginning Fund Balance - - - - - - Total - Fund Balance - - - - - - 3971.001 Transfer from General Fund 1,598,090 1,598,090 1,598,090 - - - 3971.110 Transfer from Transit 4,140 4,140 4,140 - - - 3971.123 Transfer from Building 6,010 6,010 6,010 - - - 3971.140 Transfer from Street 9,900 9,900 9,900 - - - 3971.470 Transfer from Water 14,500 14,500 14,500 - - - 3971.472 Transfer from Sewer 21,970 21,970 21,970 - - - 3971.568 Transfer from Information Technology 4,190 4,190 4,190 - - - Total - Transfers In 1,658,800 1,658,800 1,658,800 - - - 3611 Interest from Investments 37,260 37,260 37,260 - - - Total - Miscellaneous Revenue 37,260 37,260 37,260 - - - Revenue Totals 1,696,060 1,696,060 1,696,060 Department: 199 - Non-Departmental Division: 1219 - Other Administration Expenditures - - - 5417 HR/Other Employee Expenses 1,696,060 1,696,060 1,696,060 - - - Total - Materials & Services 1,696,060 1,696,060 1,696,060 - - - 5921 Contingency - - - - - - Total - Contingencies and Unappropriated - - - - - - Expenditures Totals 1,696,060 1,696,060 1,696,060 - - - Fund Net Total: 693 - Reserve for PERS Fund - - - Revenue Sources and Other Discussion The Transfers In for this fund is for the annual transfer of 1.0 percent of budgeted personnel services costs and $1.5 million held in reserves. For a summary of all Transfers In and Transfers Out, see Budgeted Transfers on page 175. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 150 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 151 Internal Services Funds Information Technology Fund Insurance Fund Equipment Replacement Fund ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 152 Information Technology Fund – 568 Fund/Fund Number: Information Technology Fund – 568 Department/Department Number: IT - 152 Division/Division Number: Information Technology – 1921 Department Director: Jim Row Description of purpose/functions This program provides the City’s Information Technology (IT) operations, maintenance and is responsible for funding the systematic replacement of network and desktop assets. Additional IT staff provides 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 with support provided by IT. The methodology for charging out costs to the users/receivers of IT services was revised in FY 2013-14 to include all program costs within the IT program budget. Description of department and number of personnel A new Geographic Information Systems (GIS) position is recommended in FY 2018-19, which will bring the employee count to five full-time and one part-time position. Description of FY 2017-18 accomplishments Upgrade 171 computers from MS Windows 7 and 8 to MS Windows 10 Setup archiving for all of the City’s social media accounts Upgrade/migrate all servers from MS Windows Server 2003/2008 to MS Windows server 2012 or MS Windows server 2016 Helped setup and configure new technology such as the Mondopad, an interactive touch screen display for video conferencing and collaboration, in the new large conference room On track to complete 200 help desk tickets for outside agencies Description of FY 2018-19 proposed focus/goals Complete redesign of the City’s webpage and create a new intranet site for staff Plan and implement new Public Works software system. Help setup computers, phones, network drops, etc. for City Hall staff as they are relocated as part of the construction improvement project Change department focus to include better support and training on City software Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Completed IT Web Help Desk tickets 528 794 850 Replace and/or upgrade computers 55 46 52 Major Software Applications supported 31 31 32 Computer systems supported 590 602 615 Other agencies supported 7 7 7 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 153 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Information Technology Fund Revenues 160,392 166,449 180,000 Fund Balance 215,000 215,000 215,000 124,248 115,438 129,114 Charges for Goods and Services 153,100 153,100 153,100 715,030 809,520 836,476 Miscellaneous Revenue 965,830 965,830 965,830 57,529 57,529 117,529 Transfers In - - - 1,057,199 1,148,936 1,263,119 Revenues Total 1,333,930 1,333,930 1,333,930 Expenditures 345,817 369,591 418,314 Personnel Services 418,870 418,870 418,870 436,778 467,764 545,468 Materials & Services 568,370 568,370 568,370 108,155 102,442 137,529 Capital Outlay 50,000 50,000 50,000 - - - Transfers Out 4,190 4,190 4,190 - - 161,808 Contingencies and Reserve 292,500 292,500 292,500 890,750 939,797 1,263,119 Expenditures Total 1,333,930 1,333,930 1,333,930 166,449 209,139 - Revenue Over (Under) Expenditures - - - 4.0 4.0 4.5 Full-Time Equivalent (FTE) 5.5 5.5 5.5 Revenue Sources and Other Discussion The Miscellaneous Revenue category in an internal service fund such as Information Technology represents the charge assessed to city departments for network support, technology maintenance and replacement support. In the case of the Information Technology Fund, this equates to $965,830. This is budgeted based on an average cost per computer in service within the department. Charges for Goods and Services include governmental support revenue for network maintenance and support provided to area agencies. At $153,100, this revenue source provides 11.0 percent of the total operating revenue in the fund. Materials & Services increased because of new enterprise software agreement from Microsoft. There was also an increase for the New World maintenance Agreement. Capital Outlay expenditures for this fund are for equipment. Network is budgeted at $50,000, which will capture the cost for any replacement components to maintain and expand the City’s network, which typically are servers. Transfers Out of $4,190 to PERS Reserve Fund for annual transfer of 1.0 percent of budgeted personnel services costs. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 154 Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 568 - Information Technology Fund Department: 000 - Revenue Revenues 160,392 166,449 180,000 3081 Beginning Fund Balance 215,000 215,000 215,000 160,392 166,449 180,000 Total - Fund Balance 215,000 215,000 215,000 11,531 - - 3421.002 Reimbursements Hubbard - - - 18,392 2,775 4,000 3421.003 Reimbursements Mt Angel 5,000 5,000 5,000 33,917 5,025 6,000 3421.004 Reimbursements Silverton 5,500 5,500 5,500 - - 1,000 3421.005 Reimburse Aurora FD 1,000 1,000 1,000 131 806 1,000 3421.007 Reimburse Mt Angel FD 1,000 1,000 1,000 35,211 34,780 40,000 3421.008 Reimbursement METCOM (Norcom) 43,200 43,200 43,200 2,138 2,419 1,500 3421.009 Reimbursement Gervais 2,500 2,500 2,500 12,745 3,720 3,000 3421.01 Reimbursement Woodburn Fire Dist 4,000 4,000 4,000 10,183 - - 3421.011 Reimbursement Stayton PD - - - - - - 3421.014 Reimbursement OEM 7,000 7,000 7,000 - - - 3421.016 Reimbursement RMS Licensing 10,000 10,000 10,000 - 11,974 12,157 3422.002 Rec Mgmt (RMS) Hubbard 12,400 12,400 12,400 - 13,346 12,590 3422.003 Rec Mgmt (RMS) Mt. Angel 12,800 12,800 12,800 - 28,305 35,333 3422.003 Rec Mgmt (RMS) Silverton 35,900 35,900 35,900 - 1,899 2,169 3422.010 Rec Mgmt (RMS) Woodburn Fire District 2,200 2,200 2,200 - 8,490 8,196 3422.011 Rec Mgmt (RMS) Stayton PD 8,400 8,400 8,400 - 1,899 2,169 3422.012 Rec Mgmt (RMS) Turner PD 2,200 2,200 2,200 124,248 115,438 129,114 Total - Charges for Goods and Services 153,100 153,100 153,100 2,467 4,430 2,000 3611 Interest from Investments 2,930 2,930 2,930 550,770 634,400 655,669 3652.001 IS Revenue - General Fund 751,200 751,200 751,200 19,865 19,400 21,148 3652.11 IS Revenue - Transit 24,500 24,500 24,500 13,700 13,263 14,469 3652.123 IS Revenue - Building Inspection 16,800 16,800 16,800 20,550 20,034 21,843 3652.14 IS Revenue - Street 25,200 25,200 25,200 37,675 40,070 43,686 3652.47 IS Revenue - Water 50,500 50,500 50,500 68,500 70,332 73,044 3652.472 IS Revenue - Sewer 88,500 88,500 88,500 - - 3,617 3652.720 IS Revenue - Urban Renewal 4,200 4,200 4,200 1,503 7,591 1,000 3699 Other Miscellaneous Income 2,000 2,000 2,000 715,030 809,520 836,476 Total - Miscellaneous Revenue 965,830 965,830 965,830 23,769 23,769 83,769 3971.001 Transfer From General Fund - - - 3,001 3,001 3,001 3971.11 Transfer From Transit - - - 3,001 3,001 3,001 3971.123 Transfer From Building - - - 4,501 4,501 4,501 3971.14 Transfer From Street - - - 9,753 9,753 9,753 3971.47 Transfer From Water - - - 13,504 13,504 13,504 3971.472 Transfer From Sewer - - - 57,529 57,529 117,529 Total - Transfers In - - - 1,057,199 1,148,936 1,263,119 Revenue Totals 1,333,930 1,333,930 1,333,930 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 155 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 568 - Information Technology Fund Department: 152 - IT Division: 1921 - Information Technology Expenditures 239,697 254,095 261,181 5111 Regular Wages 262,000 262,000 262,000 - - 21,838 5112 Part-Time Wages 21,740 21,740 21,740 400 71 - 5121 Overtime - - - 105 95 125 5211 OR Workers' Benefit 110 110 110 18,336 19,469 22,423 5212 Social Security 22,710 22,710 22,710 33,397 38,239 40,532 5213 Med & Dent Ins 39,560 39,560 39,560 51,494 55,982 70,476 5214 Retirement 69,950 69,950 69,950 1,021 1,039 1,056 5215 Long Term Disability Ins 980 980 980 932 [PHONE REDACTED] Unemployment Insurance 1,430 1,430 1,430 435 [PHONE REDACTED] Life Insurance 390 390 390 345,817 369,591 418,314 Total - Personnel Services 418,870 418,870 418,870 32,008 39,313 40,000 5315 Computer Supplies 40,000 40,000 40,000 1,759 880 1,000 5319 Office Supplies 1,000 1,000 1,000 - 15 500 5323 Fuel 600 600 600 - - 1,000 5409.140 Garage Services 780 780 780 46,000 61,740 61,800 5415 Computer 61,800 61,800 61,800 34,154 15,866 20,000 5419 Other Professional Serv 25,000 25,000 25,000 8,949 4,499 9,000 5421 Telephone/Data 9,000 9,000 9,000 153 86 500 5422 Postage 300 300 300 9,215 8,386 11,500 5423 Internet 12,000 12,000 12,000 85 - - 5432 Meals - - - 602 [PHONE REDACTED] Mileage 400 400 400 550 384 - 5439 Travel - - - 263,763 279,245 334,695 5446 Software Licenses 346,000 346,000 346,000 15,602 16,277 15,695 5448 Internal Rent 15,870 15,870 15,870 12,293 27,699 27,500 5449 Other Leases 27,500 27,500 27,500 - - 400 5461 Auto Insurance 480 480 480 2,766 4,508 3,016 5464 Workers' Comp 4,900 4,900 4,900 4,283 5,232 6,362 5465 General Liability Insur 7,140 7,140 7,140 - - 7,000 5471 Equipment Repair & Maint 8,000 8,000 8,000 4,596 2,842 5,000 5492 Registrations/Training 7,600 7,600 7,600 436,778 467,764 545,468 Total - Materials & Services 568,370 568,370 568,370 - - 30,000 5642 Passenger Vehicles - - - 10,672 - - 5645 Computing - - - 39,954 44,913 50,000 5645.101 Network 50,000 50,000 50,000 57,529 57,529 57,529 5645.102 Telephone - - - 108,155 102,442 137,529 Total - Capital Outlay 50,000 50,000 50,000 - - - 5811.693 Tranfer to Reserve for PERS 4,190 4,190 4,190 - - - Total - Transfers 4,190 4,190 4,190 - - 161,808 5921 Contingency 192,500 192,500 192,500 - - - 5981.004 Reserve for Equipment 100,000 100,000 100,000 - - 161,808 Total - Contingencies and Unappropriated Balances 292,500 292,500 292,500 890,750 939,797 1,263,119 Expenditure Totals 1,333,930 1,333,930 1,333,930 166,449 209,139 - Fund Net Total: 568 - Information Technology Fund - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 156 Insurance Fund – 581 Fund/Fund Number: Insurance Fund – 581 Department/Department Number: City Recorder – 131 Division/Division Number: Risk Management – 1581 Department Director: Heather Pierson Description of purpose/functions Management of insurance activities including workers compensation, automobile, property and liability coverage and claims. Description of department and number of personnel Risk management is one of the functions of the City Recorder. One-third of the City Recorder’s position is allocated to risk management and safety committee activities. All insurance coverage, premium and claims activity is handled through this department. Description of FY 2017-18 accomplishments Created a risk management manual (draft) Provided fire extinguisher training with the help of Woodburn Fire District Description of FY 2018-19 proposed focus/goals Staff training on risk management manual Work with Human Resources and safety committee on citywide training Update safety manual with safety committee Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2018-19 Goal Increase number of safety meetings 8 8 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Insurance Fund Revenues 273,014 106,424 174,458 Fund Balance 347,400 347,400 347,400 666,119 852,486 880,446 Miscellaneous Revenue 863,030 863,030 863,030 939,133 958,910 1,054,904 Revenues Total 1,210,430 1,210,430 1,210,430 Expenditures 44,407 37,560 47,661 Personnel Services 49,160 49,160 49,160 788,302 675,194 924,800 Materials & Services 911,840 911,840 911,840 - - 82,443 Contingencies and Reserve 249,430 249,430 249,430 832,709 712,754 1,054,904 Expenditures Total 1,210,430 1,210,430 1,210,430 106,424 246,156 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 157 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 581 - Insurance Fund Department: 000 - Revenue Revenues 273,014 106,424 174,458 3081 Beginning Fund Balance 347,400 347,400 347,400 273,014 106,424 174,458 Total - Fund Balance 347,400 347,400 347,400 2,460 4,101 4,470 3611 Interest from Investments 3,030 3,030 3,030 316,840 372,455 390,976 3658.101 General Liability 395,000 395,000 395,000 338,898 450,400 480,000 3658.104 Workers Comp 460,000 460,000 460,000 7,921 25,530 5,000 3699 Other Miscellaneous Income 5,000 5,000 5,000 666,119 852,486 880,446 Total - Miscellaneous Revenue 863,030 863,030 863,030 939,133 958,910 1,054,904 Revenue Totals 1,210,430 1,210,430 1,210,430 Fund: 581 - Insurance Fund Department: 131 - City Recorder Division: 1581 - Risk Management Expenditures 33,982 28,431 34,389 5111 Regular Wages 35,300 35,300 35,300 13 11 14 5211 OR Workers' Benefit 10 10 10 2,596 2,158 2,710 5212 Social Security 2,830 2,830 2,830 653 487 1,364 5213 Med & Dent Ins 1,740 1,740 1,740 6,846 6,284 8,962 5214 Retirement 8,910 8,910 8,910 129 [PHONE REDACTED] Long Term Disability Ins 130 130 130 133 25 36 5216 Unemployment Insurance 180 180 180 56 44 52 5217 Life Insurance 60 60 60 44,408 37,560 47,661 Total - Personnel Services 49,160 49,160 49,160 - 3,637 - 5315 Computer Supplies - - - 25 - 25 5432 Meals 100 100 100 135 40 200 5433 Mileage 240 240 240 228 - 500 5439 Travel 400 400 400 68,463 71,259 78,785 5461 Auto Insurance 80,000 80,000 80,000 - - 2,000 5462 Employee Blanket Bond - - - 87,288 91,195 100,315 5463 Property/Earthquake Insurance 95,000 95,000 95,000 441,637 282,679 480,000 5464 Workers' Comp 460,000 460,000 460,000 158,662 192,614 211,875 5465 General Liability Insur 220,000 220,000 220,000 1,000 3,000 20,000 5468 Deductible 10,000 10,000 10,000 30,558 30,615 30,000 5469 Other Insurance Costs 45,000 45,000 45,000 100 [PHONE REDACTED] Dues & Subscriptions 100 100 100 205 55 1,000 5492 Registrations/Training 1,000 1,000 1,000 788,301 675,194 924,800 Total - Materials & Services 911,840 911,840 911,840 - - 82,443 5921 Contingency 249,430 249,430 249,430 - - 82,443 Total - Contingencies and Unappropriated Balances 249,430 249,430 249,430 832,709 712,754 1,054,904 Expenditures Total 1,210,430 1,210,430 1,210,430 106,424 246,156 - Fund Net Total: 581 - Insurance Fund - - - Revenue Sources and Other Discussion Revenue in this fund comes from charges to other funds and is shown in Miscellaneous Revenue. These charges and interest are the only revenue for the insurance fund. The City’s workers compensation policy is a retro/self-insured policy with an annual maximum of 130.0 percent of base premiums paid. The maximum for each year varies. A contingency target balance of $500,000 is desired, and will likely require multiple years to achieve. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 158 Equipment Replacement Fund – 591 Fund/Fund Number: Equipment Replacement Fund – 591 Department/Department Number: Various departments Division/Division Number: Equipment Purchases – 9211 Department Director: Eric Liljequist Description of purpose/functions This fund is used for replacing vehicles and other equipment. Historically participating departments transfer one- tenth of the value of fixed asset inventory every year to ensure future replacement funding will be available. No personnel costs associated with this fund. Description of FY 2017-18 accomplishments Security cameras were replaced around the Street/Water complex Pump was replaced at Mill Creek Pump Station A used bus was purchased from Catholic Community Services Foundation, which replaced a bus damaged in an accident Sewer Department replaced a gator, root saw and camera reel and locator as was budgeted Description of FY 2018-19 proposed focus/goals Water Department did not replace a step van in FY 2017-18 but will be budgeted in FY 2018-19 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Equipment Replacement Fund Revenues 884,807 881,912 974,811 Fund Balance 794,890 794,890 794,890 - - 40,100 Intergovernmental 36,580 36,580 36,580 6,026 25,197 13,460 Miscellaneous Revenue 18,810 18,810 18,810 70,000 70,000 70,000 Transfers In 120,000 120,000 120,000 960,833 977,109 1,098,371 Revenues Total 970,280 970,280 970,280 Expenditures 78,921 57,411 1,098,371 Capital Outlay 970,280 970,280 970,280 78,921 57,411 1,098,371 Expenditures Total 970,280 970,280 970,280 881,912 919,698 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Transfers In category contains transfers to cover the costs associated with replacing vehicles and equipment. This is the fund’s sole source of revenue besides a small amount of interest earned. These transfers are contingent on available funding. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 159 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 591 - Equipment Replacement Fd Department: 000 - Revenue Revenues 884,807 881,912 974,811 3081 Beginning Fund Balance 794,890 794,890 794,890 884,807 881,912 974,811 Total - Fund Balance 794,890 794,890 794,890 - - 40,100 3332 Federal Grant 36,580 36,580 36,580 - - 40,100 Total - Intergovermental 36,580 36,580 36,580 6,026 10,282 13,460 3611 Interest from Investments 18,810 18,810 18,810 - 14,900 - 3631 Inusrance Recoveries - - - - 15 - 3699 Other Miscellaneous Income - - - 6,026 25,197 13,460 Total - Miscellaneous Revenue 18,810 18,810 18,810 30,000 30,000 30,000 3971.14 Transfer from Street 50,000 50,000 50,000 10,000 10,000 10,000 3971.47 Transfer From Water 20,000 20,000 20,000 30,000 30,000 30,000 3971.472 Transfer From Sewer 50,000 50,000 50,000 70,000 70,000 70,000 Total - Transfers In 120,000 120,000 120,000 960,833 977,109 1,098,371 Department Total: 000 - Revenue 970,280 970,280 970,280 Department: 611 - Water Division: 9211 - Equipment Purchases Expenditures - - 65,000 5642 Passenger Vehicles - - - - 57,411 282,761 5649 Other Equipment 375,990 375,990 375,990 - 57,411 347,761 Total - Capital Outlay 375,990 375,990 375,990 - 57,411 347,761 Department Total: 611 Water 375,990 375,990 375,990 Department: 621 - Sewer Division: 9211 - Equipment Purchases 8,857 - 528,775 5649 Other Equipment 329,660 329,660 329,660 8,857 - 528,775 Total - Capital Outlay 329,660 329,660 329,660 8,857 - 528,775 Department Total: 621 - Sewer 329,660 329,660 329,660 Department: 631 - Maintenance Division: 9211 - Equipment Purchases 70,064 - 135,162 5649 Other Equipment 188,360 188,360 188,360 70,064 - 135,162 Total - Capital Outlay 188,360 188,360 188,360 70,064 - 135,162 Department Total: 631 - Maintenance 188,360 188,360 188,360 Department: 671 - Transit Division: 9211 - Equipment Purchases - - 55,205 5649 Other Equipment 44,060 44,060 44,060 - - 55,205 Total - Capital Outlay 44,060 44,060 44,060 - - 55,205 Department Total: 671 - Transit 44,060 44,060 44,060 Department: 691 - Engineering Division: 9211 - Equipment Purchases - - 31,468 5649 Other Equipment 32,210 32,210 32,210 - - 31,468 Total - Capital Outlay 32,210 32,210 32,210 - - 31,468 Department Total: 691 - Engineering 32,210 32,210 32,210 78,921 57,411 1,098,371 Expendures Total 970,280 970,280 970,280 881,912 919,698 - Fund Net Total: 591 - Equipment Replacement Fd - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 160 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 161 Trust Funds Library Endowment Museum Endowment Lavelle Black Trust Fund ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 162 Library Endowment Fund – 690 Fund/Fund Number: Library Endowment Fund – 690 Department/Department Number: Library – 311 Division/Division Number: Ending Fund Balance – 901 Department Director: Jim Row Description of purpose/functions This program facilitates private donations of monies to the library for general purposes and major capital expenses. Interest from this fund is spent for small capital expenditures. The endowment program has been used for projects including roof repair, retrofitting of the heating/cooling (HVAC) system and a space needs study. The fund provides a mechanism for major bequest(s) or donation(s) in support of the library. Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 690 - Library Endowment Fund Revenues 26,394 26,562 26,700 3081 Beginning Fund Balance 27,300 27,300 27,300 26,394 26,562 26,700 Total - Fund Balance 27,300 27,300 27,300 168 [PHONE REDACTED] Interest from Investments 600 600 600 168 288 350 Total - Miscellaneous Revenue 600 600 600 26,562 26,850 27,050 Revenue Totals 27,900 27,900 27,900 Department: 901 - Ending Fund Balance Division: 9971 - Equity Expenditures - - 27,050 5921 Contingency 27,900 27,900 27,900 - - 27,050 Total - Contingencies and Unappropreated Balances 27,900 27,900 27,900 - - 27,050 Expenditure Total 27,900 27,900 27,900 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 163 Museum Endowment Fund – 691 Fund/Fund Number: Museum Endowment Fund – 691 Department/Department Number: Community Services Admin – 499 Division/Division Number: Ending Fund Balance – 901 Department Director: Jim Row Description of purpose/functions of department The Museum Endowment, established in FY 2001-02, 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 fund facilitates private donations of monies to the museum for general purposes. Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 691 - Muesum Endowment Fund Revenues 3,197 [PHONE REDACTED] Beginning Fund Balance 850 850 850 3,197 628 700 Total - Fund Balance 850 850 850 21 8 5 3611 Interest from Investments 10 10 10 450 194 - 3699 Other Miscellaneous Income - - - 471 202 5 Total - Miscellaneous Revenue 10 10 10 3,668 830 705 Revenue Totals 860 860 860 Department: 499 - Community Services Admin Division: 9711 - Operating Transfer Out Expenditures 3,040 - - 5811.358 Transfer to General Cap Const Fund - - - 3,040 - - Total -Transfers Out - - - Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 705 5921 Contingency 860 860 860 - - 705 Total - Contingencies and Unappropriated 860 860 860 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 164 Lavelle Black Trust Fund – 695 Fund/Fund Number: Lavelle Black Trust Fund – 695 Department/Department Number: Police – 211 Division/Division Number: Patrol – 2111 Department Director: James C. Ferraris Description of purpose/functions of department This fund was established through a donation from Leonard Black to the Police Department for use in sustaining the K9 program in the name of Lavelle Black. The fund also facilitates private donation of monies to benefit the K9 program. A portion of the monies will be appropriated to Materials and Services, while the 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 the K9 program. Fund Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 695 - Lavelle Black Trust Fund Department: 000 - Revenue Revenues 45,092 43,536 42,000 3081 Beginning Fund Balance 38,900 38,900 38,900 45,092 43,536 42,000 Total - Fund Balance 38,900 38,900 38,900 279 [PHONE REDACTED] Interest from Investments 920 920 920 - 20,428 - 3673 Donations-Police - - - 279 20,935 660 Total - Miscellaneous Revenue 920 920 920 45,371 64,471 42,660 Revenue Totals 39,820 39,820 39,820 Department: 211 - Police Division: 2111 - Patrol Expenditures - 6,699 10,000 5329 Other Supplies 10,000 10,000 10,000 1,500 8,769 5,000 5419 Other Professional Serv 5,000 5,000 5,000 335 1,801 5,000 5492 Registrations/Training 5,000 5,000 5,000 1,835 17,269 20,000 Total - Materials & Services 20,000 20,000 20,000 Department: 901 - Ending Fund Balance Division: 9971 - Equity - - 22,660 5921 Contingencies 19,820 19,820 19,820 - - 22,660 Total Contigencies and Unappropriated Balances 19,820 19,820 19,820 1,835 17,269 42,660 Expenditures Total 39,820 39,820 39,820 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 165 Supporting Schedules Debt Overview Personnel Allocation FTE Detail by Supervision Department Budgeted Transfers Capital Construction o Current Year Projects o Project Data Sheets o Capital Improvement Plan – FY 2018-19 to FY 2023-24 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 166 Debt Overview Summary of Outstanding Debt The City of Woodburn will have approximately $29.8 million in long-term debt principal outstanding at the beginning of this budget-reporting period. The table below shows the outstanding balances by type, interest rate, outstanding principal amounts and annual debt service amount. Debt service budget authority is rounded up to $10 and shown in the appropriate department. Interest Outstanding Principal Due Interest Due Total Debt Svc Servicing Rates Principal FY 2018-19 FY 2018-19 FY 2018-19 Fund Voter Approved General Obligation Bonds Police, Series 2017 (Refinanced) 2.08% 3,328,000 484,000 69,222 553,222 GO Debt Service Subtotal, governmental activities 3,328,000 484,000 69,222 553,222 Business Type Activity Series 2003 Water bond Variable 4,734,906 343,132 216,317 559,449 Water 2005 Oregon EDD 4.21% 1,785,689 224,649 75,178 299,827 Water 2005 Safe Drinking Water Revolving Ln 4.21% 1,785,689 224,649 75,178 299,827 Water 2011 Revenue Bonds Series A 3.0-5.0% 12,855,000 3,615,000 629,613 4,244,613 Sewer 2011 Revenue Bonds Series B (Def Int) 1.79-4.07% 5,304,071 - - - Sewer Subtotal, business type activities 26,465,355 4,407,430 996,286 5,403,716 Total Long Term Debt 29,793,355 4,891,430 1,065,508 5,956,938 Long-Term Debt Estimated as of June 30, 2018 Legal Debt Limits Cities in Oregon have a legal debt limit on general obligation (GO) debt equal to 3.0 percent of their real market value. For the City of Woodburn, this limit calculates to $61.7 million. At the beginning of this budget cycle, the City had $3.3 million in GO Debt. The available amount of additional debt the City can occur is $58.4 million. Plans for Future Debt In November 2017, the City refinanced the 2005 Police Facility debt to take advantage of the low interest rate environment. The original debt of $7.1 million had an average interest rate of 4.17 percent with the final payment due June 2025. In 2017, the outstanding balance of $3.7 million was refinanced at an overall interest rate of 2.08 percent, and will be paid one year earlier in June 2024. The refinancing resulted in a savings of $250,186 in interest payment. Opportunities for savings or improved project management of the City’s debt portfolio will continue in FY 2018- 19. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 167 Remaining Long-Term Debt Government Activities Fiscal Year General Obligation Refunding Bond - 2017 ending June 30, Principal Interest Total Beginning Principal = $3,749,000 2019 484,000 69,222 553,222 2020 511,000 59,155 570,155 2021 539,000 48,526 587,526 2022 568,000 37,315 605,315 2023 597,000 25,501 622,501 2024 629,000 13,083 642,083 3,328,000 252,803 3,580,803 Total Government Activities 3,328,000 252,803 3,580,803 Business Activities Fiscal Year Series 2003 Water Bond - #G02003 ending June 30, Principal Interest Total Beginning Principal = $8,400,000 2019 343,132 216,317 559,449 2020 355,631 201,559 557,190 2021-29 4,036,143 987,603 5,023,746 4,734,906 1,405,479 6,140,385 Fiscal Year 2005 Safe Drinking Water Loan - #S02010 ending June 30, Principal Interest Total Beginning Principal = $4,000,000 2019 224,649 75,178 299,827 2020 234,106 65,720 299,826 2021-25 1,326,934 172,196 1,499,130 1,785,689 313,094 2,098,783 Fiscal Year 2005 Oregon Econ Dev Water Loan - #Y02007 ending June 30, Principal Interest Total Beginning Principal = $4,000,000 2019 224,649 75,178 299,827 2020 234,106 65,720 299,826 2021-25 1,326,934 172,196 1,499,130 1,785,689 313,094 2,098,783 Fiscal Year 2011 Sewer Revenue Bonds, Series A ending June 30, Principal Interest Total Beginning Principal = $34,416,557 2019 3,615,000 629,613 4,244,613 2020 1,800,000 448,863 2,248,863 2021-31 7,440,000 741,507 8,181,507 12,855,000 1,819,982 14,674,982 Fiscal Year 2011 Sewer Revenue Bonds, Series B ending June 30, Principal Interest Total Deferred Interest Bond 2019 - - - Beginning Principal = $8,985,000 2020 1,669,529 550,471 2,220,000 2021 1,676,001 683,999 2,360,000 2023 1,958,541 1,121,459 3,080,000 5,304,071 2,355,929 7,660,000 Total Business Activities 26,465,355 6,207,578 32,672,933 Grand Total 29,793,355 6,460,381 36,253,736 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 168 Personnel Allocation The table below identifies budgeted wage and benefit allocations across divisions or funds. This table shows the total of allocated personnel costs within each division. ECONOMIC CITY CITY HUMAN COMMUNITY ADMINISTRATION DEVELOPMENT RECORDER ATTORNEY FINANCE RESOURCES SERVICES 001 General Fund 101 Administration 178,040 - 54,550 122,750 263,200 110,500 - 125 Economic Development - 97,200 - - - - - 211 Police 26,420 - - 17,930 19,570 72,890 - 411 Community Services - - - - - - 130,950 511 Planning - - - 64,170 - - - 651 Engineering - - - - - - - General Fund Wages & Ben 204,460 97,200 54,550 204,850 282,770 183,390 130,950 110 Transit Fund 5,120 - 1,080 - 13,070 7,190 30,210 123 Building Inspection Fund 2,560 - - 5,080 13,070 - - 137 Housing Rehab Fund 2,560 - - - - - - 140 Street Fund - Maint 18,270 - 4,360 15,710 150,270 27,210 10,060 661 Garage - - - - - - - 470 Water Fund 54,310 - 4,360 67,650 162,200 27,210 10,060 472 Sewer Fund 621 Sewer 67,160 - 4,360 72,160 292,920 27,210 20,150 631 Maintenance - - - - - - - 641 Surface Water/Collect - - 4,360 - - - - 568 Information Technology - - - - 13,070 - - 581 Insurance Fund - - 36,010 - 13,150 - - 720 Urban Renewal Fund 7,720 117,970 - 1,420 13,070 - - Other Funds Wages & Ben 157,700 117,970 54,530 162,020 670,820 88,820 70,480 All Funds Wages & Ben 362,160 215,170 109,080 366,870 953,590 272,210 201,430 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 169 COMMUNITY NON- DEVELOPMENT ENGINEERING STREET SEWER IT ALLOCATED TOTAL 001 General Fund 101 Administration - - - - - 162,320 891,360 125 Economic Development - - - - 15,560 - 112,760 211 Police - - - - 62,660 5,718,960 5,918,430 411 Community Services - 29,830 - - 15,550 1,886,480 2,062,810 511 Planning 237,860 - - - 10,380 105,320 417,730 651 Engineering - 59,350 - - - 154,180 213,530 General Fund Wages & Ben 237,860 89,180 - - 104,150 8,027,260 9,616,620 110 Transit Fund - - - - - 357,780 414,450 123 Building Inspection Fund 109,170 - - - 5,180 465,650 600,710 137 Housing Rehab Fund - - - - - - 2,560 140 Street Fund - Maint - 158,760 136,190 - 15,550 372,930 909,310 661 Garage - - 81,200 - - - 81,200 470 Water Fund - 130,030 8,280 - 10,380 975,650 1,450,130 472 Sewer Fund 621 Sewer - 130,030 41,420 - 15,550 1,209,250 1,880,210 631 Maintenance - - - 177,070 - - 177,070 641 Surface Water/Collect - - - 135,100 - - 139,460 568 Information Technology - - - - 47,100 358,700 418,870 581 Insurance Fund - - - - - - 49,160 720 Urban Renewal Fund - - - - - - 140,180 Other Funds Wages & Ben 109,170 418,820 267,090 312,170 93,760 3,739,960 6,263,310 All Funds Wages & Ben 347,030 508,000 267,090 312,170 197,910 11,767,220 15,879,930 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 170 FTE Detail by Supervising Department This table shows detail of FTE Summary of Supervising Departments on page 18.FTE counts in these tables are assigned to the department that supervises the position. For cost allocations of positions see Personnel Allocation on page 168. Since supervision and cost allocation are different methods of assigning FTE to departments, the numbers will not be equivalent. The Budget for FY 2018-19 renamed some positions and added a full-time shift supervisor in Aquatics. A new position, Economic Development Assistant was during FY 2017-18. Actual Actual Budget Budget Department and Position FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 Administration City Administrator City Administrator 1.0 1.0 1.0 1.0 Executive Legal Assistant 0.4 0.4 0.4 0.4 Communications Coordinator 1.0 1.0 1.0 1.0 Total City Administrator 2.4 2.4 2.4 2.4 City Attorney City Attorney 1.0 1.0 1.0 1.0 Assistant City Attorney 1.0 1.0 1.0 1.0 Executive Legal Assistant 0.5 0.5 0.5 0.5 Total City Attorney 2.5 2.5 2.5 2.5 Finance Finance Director 1.0 1.0 1.0 1.0 Assistant Finance Director - - - 1.0 Accounting Manager 1.0 1.0 1.0 - Senior Management Analyst 1.0 1.0 1.0 1.0 Payroll Specialist - - 1.0 1.0 Accountant I 1.0 1.0 - - Accounting Assistant - - 2.0 2.0 Court Operations Clerk - - 1.0 1.0 Cashier - - 1.0 2.0 Clerk III 4.0 4.0 - - Cashier - Part-time - - 1.1 0.5 Part-Time Employees - Finance 0.8 0.8 - - Municipal Court Judge 0.1 0.1 0.1 0.1 Total Finance 8.9 8.9 9.2 9.6 City Recorder City Recorder 1.0 1.0 1.0 1.0 Executive Legal Assistant 0.2 0.2 0.2 0.2 Total City Recorder 1.2 1.2 1.2 1.2 Human Resources Human Resources Director 1.0 1.0 1.0 1.0 HR Analyst - - 1.0 1.0 Assistant Human Resources Director 1.0 - - - Total Human Resources 2.0 1.0 2.0 2.0 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 171 Actual Actual Budget Budget Department and Position FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 Economic Development Economic Development Director 0.5 0.5 0.5 0.4 Economic Development Assistant - - 0.5 0.6 Total Economic Development 0.5 0.5 1.0 1.0 Community Development Planning Community Development Director 1.0 1.0 1.0 1.0 Administrative Specialist - - - 1.0 Administrative Assistant 1.0 1.0 1.0 - Associate Planner 1.0 1.0 1.0 1.0 Senior Planner - - 1.0 1.0 Total Planning 3.0 3.0 4.0 4.0 Building Building Official 1.0 1.0 1.0 1.0 Plans Examiner - Building Inspect III 1.0 1.0 1.0 1.0 Plans Examiner - Building Inspect II 1.0 1.0 1.0 1.0 Plans Examiner - Part-time 0.5 0.5 0.5 0.5 Building Inspector - Part-time - 0.3 0.3 0.3 Total Building 3.5 3.8 3.8 3.8 Total Community Development 6.5 6.8 7.8 7.8 Police Police Chief 1.0 1.0 1.0 1.0 Deputy Chief - 1.0 1.0 1.0 Police Captain 2.0 - - - Police Lieutenant - 2.0 2.0 2.0 Police Sergeant 5.0 5.0 5.0 5.0 Police Officer 26.0 25.0 26.0 26.0 Code Enforcement Officer 2.0 2.0 2.0 2.0 Evidence Technician 1.0 1.0 1.0 1.0 Evidence Technician - Part-Time 0.5 0.5 0.5 0.5 Executive Assistant 1.0 1.0 1.0 1.0 Police Records Supervisor 1.0 - - - Support Services Manager - 1.0 1.0 1.0 Police Records Clerk 3.0 3.0 3.0 3.0 Background Investigator - 0.1 - - Part-Time Employees - Bailiffs 0.1 0.1 0.1 0.1 Total Police 42.6 42.7 43.6 43.6 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 172 Department and Position FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 Community Services Community Services Admin Assistant City Administrator 1.0 1.0 1.0 1.0 Special Projects Manager 1.0 1.0 1.0 1.0 Community Relations Manager 1.0 1.0 1.0 1.0 Total Community Services Admin 3.0 3.0 3.0 3.0 Library Library Manager 1.0 1.0 1.0 1.0 Librarian 2.0 2.0 2.0 3.0 Library Associate 1.0 1.0 1.0 - Library Assistant 1.0 1.0 1.0 1.0 Part-Time Employees - Library 5.5 5.5 5.5 5.5 Total Library 10.5 10.5 10.5 10.5 Recreation Recreation Manager 1.0 1.0 1.0 1.0 Recreation Supervisor - 1.0 1.0 1.0 Recreation Coordinator 1.0 - - - Part-Time Employees - Recreation 1.9 1.9 1.9 1.9 Total Recreation 3.9 3.9 3.9 3.9 Aquatics Aquatics Program Supervisor 1.0 1.0 1.0 1.0 Aquatics Coordinator (New) - - - 1.0 Part-Time Employees - Aquatics 10.1 10.1 10.1 9.1 Total Aquatics 11.1 11.1 11.1 11.1 Transit Transit Manager 1.0 1.0 1.0 1.0 Bus Driver Lead 1.0 1.0 1.0 1.0 Clerk II 1.0 1.0 - - Bus Driver - Part-Time 3.5 3.3 3.7 4.2 Medical Transport Driver - Part-Time - 0.7 0.7 0.7 Vehicle Custodian - Part-Time 0.3 0.4 0.2 0.2 Total Transit 6.8 7.4 6.6 7.1 Parks & Facilities Maintenace Facilities & Grounds Maintenance Supervisor 1.0 1.0 1.0 1.0 Parks & Maintenance Lead Worker - - - 1.0 Parks & Facilities Maintenance Worker 6.0 6.0 6.0 5.0 Part-Time Employees - Seasonal 1.3 1.3 1.3 1.3 Total Parks & Facilities Maintenance 8.3 8.3 8.3 8.3 Total Community Services 43.6 44.2 43.4 43.9 Information Technology Information Technology Manager 1.0 1.0 1.0 1.0 IT Systems Administrator - 1.0 1.0 1.0 IT Network Administrator 3.0 2.0 2.0 1.0 IT Software Support Specialist (New) - - - 1.0 GIS Technician (New) - - - 1.0 IT Technician - Part-Time - - 0.5 0.5 Total Info Technology 4.0 4.0 4.5 5.5 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 173 Actual Actual Budget Budget Department and Position FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 Public Works Water PW Operations Section Supervisor - - - 1.0 Drinking Water Section Supervisor 1.0 1.0 1.0 - Water Treatment Supervisor/Water Operator III 1.0 1.0 1.0 1.0 Administrative Analyst - - - 1.0 Clerk III 1.0 1.0 1.0 - Utility Worker I 1.0 2.0 2.0 2.0 Utility Worker II 1.0 1.0 1.0 1.0 Utility Worker III 3.0 1.0 1.0 1.0 Utility Worker IV - 1.0 1.0 1.0 Water Operator I 1.0 1.0 1.0 1.0 Water Maintenance Tech 1.0 1.0 1.0 1.0 Total Water 10.0 10.0 10.0 10.0 Surface Water/Sewer Collections Sewer Line Maintenance Tech 1.0 1.0 1.0 1.0 Utility I 1.0 1.0 1.0 1.0 Utility II 1.0 1.0 1.0 1.0 Utility III 1.0 1.0 1.0 1.0 Street/Sewer Line Maintenance Supervisor 1.0 - - - Total Surface Water/Sewer Collections 5.0 4.0 4.0 4.0 Sewer WWTP Supervisor/Operator IV (new) - - - 1.0 WWTP Supervisor/Operator III (new) - - - 1.0 Wastewater Treatment Section Supervisor 1.0 1.0 1.0 - Administrative Specialist - - - 1.0 Clerk III 1.0 1.0 1.0 - Industrial Waste Inspector 1.0 1.0 1.0 1.0 Laboratory Technician 1.0 1.0 1.0 1.0 Utility Worker II 2.0 1.0 1.0 1.0 Utility Worker I - 1.0 1.0 1.0 Wastewater Maintenance Technician 2.0 2.0 2.0 2.0 Wastewater Operator I 1.0 1.0 1.0 2.0 Wastewater Operator II 1.0 1.0 1.0 1.0 Wastewater Operator III 1.0 1.0 1.0 - Total Sewer 11.0 11.0 11.0 12.0 Street PW Program & Compliance Manager (NEW) - - - 1.0 Street Maintenance Supervisor - 1.0 1.0 - Utility Worker I 1.0 2.0 3.0 3.0 Utility Worker II 1.0 1.0 - - Utility Worker III 1.0 1.0 1.0 1.0 Utility worker I (Seasonal) - 1.3 1.5 1.5 Total Street 3.0 6.3 6.5 6.5 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 174 Department and Position FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 Public Works (cont.) Garage Fleet Maintenance Tech Lead 1.0 - - - Fleet Maintenance Tech 1.0 1.0 1.0 1.0 Total Garage 2.0 1.0 1.0 1.0 Engineering Public Works Director 1.0 1.0 1.0 1.0 City Engineer 1.0 1.0 1.0 1.0 Administrative Specialist - - - 1.0 Clerk III 1.0 1.0 1.0 - C.E. Engineering Tech III 1.0 - - - C.E. Technician II 1.0 - - - CD/GIS Technician 1.0 1.0 1.0 1.0 Project Engineer 1.0 0.5 1.5 1.5 Senior Engineering Technician 1.0 1.0 - - Total Engineering 8.0 5.5 5.5 5.5 Total Public Works 39.0 37.8 38.0 39.0 TOTAL FTE 153.1 151.9 155.5 158.4 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 175 Budgeted Transfers The table below shows a summary of all budgeted transfers. The purpose of each transfer is included in the individual fund discussions General Str/Storm Sewer Water Equip PERS Transit Street Cap Const Cap Const Cap Const Cap Const Replacemt Reserve Fund Fund 110 Fund 140 Fund 358 Fund 363 Fund 465 Fund 466 Fund 591 Fund 693 Total General Fund 001 116,000 1,387,000 1,598,090 3,101,090 Transit Fund 110 4,140 4,140 Building Fund 123 6,010 6,010 Street Fund 140 1,563,800 50,000 9,900 1,623,700 Street SDC Fund 376 2,200,000 2,200,000 Storm SDC Fund 377 140,000 140,000 Water Fund 470 20,000 14,500 34,500 Sewer Fund 472 90,000 844,440 50,000 21,970 1,006,410 Water SDC Fund 474 902,500 902,500 Sewer SDC Fund 475 903,410 903,410 Info Tech Fund 586 4,190 4,190 Total 116,000 90,000 1,387,000 3,903,800 1,747,850 902,500 120,000 1,658,800 9,925,950 Transfers In Transfer Out Funds for capital projects are only transferred on a reimbursement basis. PERS Reserve Fund is a new fund set up to reserve a portion of payroll to pay down the unfunded PERS liability. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 176 Capital Construction Projects Consistent with the City’s commitment to financial transparency and accountability, an improved methodology for planning, authorizing, budgeting and reporting Capital Construction projects was implemented in FY 2014-15. All capital projects are individually reviewed and authorized by the Public Works Director, Finance Director and ultimately, the City Administrator prior to inclusion in the annual budget. Each project has a specific scope and budget and each included project has a project data sheet providing this information. Only those projects included in this budget may incur expenditures during this fiscal period. Projects added after budget authorization must be authorized by Council through a supplemental budget request or wait for the next budget cycle for authorization. Projects funded on a pay-as-you-basis are budgeted for the full amount of the project cost, even if the project is expected so span multiple budget periods. This ensures that budget authority is available for the project should the schedule accelerate. In addition, this ensures that funds authorized are earmarked for the project, which prevents inadvertent over expenditure of limited dedicated resources. Previously authorized projects not completed in the prior fiscal year are included with the balance of unexpended funds budgeted. Projects that require financing are budgeted incrementally to ensure that available funding is used prior to incurring borrowing costs. As the year progresses, transfers to Cap Const Funds will be performed only on a reimbursement basis for each project. This will ensure that funds are not transferred for projects that are delayed or cancelled. The target ending balance for Cap Const Funds will be zero. A project code is assigned for each project, which uniquely identifies the project’s class, purpose, fund, plus a four- digit project number. The project codes are used on all transactions to track revenues and expenditures for the life of the project. Project Class Project Purposed Fund Project Number A Activity A Activity GF General C Capital B Building ST Street E Engineering Only D Distribution SW Sewer G Grant E Equipment TR Transit M Maintenance I Infrastructure UR Urban Renewal P Parks WA Water V Vehicles Project Data Sheets As part of the City’s improved capital project methodology, project data sheets have been included on the following pages for all proposed capital projects. These sheets summarize a project, including the budget amount, funding source and location of the project. Multi-year information is also displayed to provide a project status. Before a project data sheet is created, the project is reviewed by the City Administrator for inclusion in the proposed budget. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 177 Current Year Projects General Cap Street & Storm Sewer Water Project Const Cap Const Cap Const Cap Const Project Name Number Fund 358 Fund 363 Fund 465 Fund 466 Total City-wide Facility Improvements CBGF1556 2,800,000 - - - 2,800,000 West Hayes street improvement(A) CIST1486 - 3,000,000 - - 3,000,000 Safety Sidewalk & ADA Construction CIST1165 - 25,000 - - 25,000 Hardcastle Avenue/Railroad Crossing Realignment(B) CIST1443 - 1,100,000 - - 1,100,000 Fourth Street Storm rehabilitation(C) CDST1471 - 200,000 - - 200,000 Aquatic Center Area Storm Improvement CDST1549 - 78,800 - - 78,800 WWTP Phase 2A Upgrades CISW1052 - - 1,200,000 - 1,200,000 Brick Veneer Repair - Digester CISW1544 - - 50,000 - 50,000 Mill Creek Pump Station - Phase 1 CDSW1413 - - 200,000 - 200,000 Pump Station Upgrades (Existing Upgrades - Reliability) CDSW1414 - - 225,000 - 225,000 Sanitary Sewer Collection System Piping replacement CDSW1488 - - 250,000 - 250,000 Rainier Lift Station - Force Main & Gravity sections CESW1514 - - 300,000 - 300,000 Santiam Lift Station Abandonment CDSW1512 - - 235,000 - 235,000 I-5 Pump Station Project CDSW1547 - - 1,307,000 - 1,307,000 Sanitary Sewer - Boones Crossing PUD CDSW1513 - - 80,000 - 80,000 Water Master Plan & Rate Study EAWA1205 - - - 30,000 30,000 Well Rehabilitation CDWA1550 - - - 30,000 30,000 Water Rights Implementation AAWA1442 - - - 40,000 40,000 Fire Flow Improvements CDWA1551 - - - 336,800 336,800 Repaint Elevated Storage Tank CIWA1545 - - - 400,000 400,000 Parr Road Treatment Plant - New Well & Raw Water Piping(D) CDWA1546 - - - 1,590,250 1,590,250 Rehab/Capacity to Existing Distribution System(E) CDWA1552 - - - 210,000 210,000 Hwy 214 - Astor Way to 1210 Newberg Hwy loop CDWA1518 - - - 190,000 190,000 Total 2,800,000 4,403,800 3,847,000 2,827,050 13,877,850 CIST1486 - $1,700,000 funded from Street SDC Fund and $80,000 being funded from Storm SDC Fund CIST1443 - $500,000 funded from Street SDC Fund CDSW1471 - $60,000 funded from Storm SDC Fund CDWA1518 - $750,000 funded from Water SDC Fund CDWA1518 - $62,500 funded from Water SDC Fund CDWA1518 - $90,000 funded from Water SDC Fund Water project SDC cost split based on July 9, 2018 approved methodology report includes: Project Percent Eligibility New Wells 100% Hydrogeological Study 100% Well 7 Improvements 25% Parr Road 3rd booster pump & SCADA 99% National Way 3rd booster pump 100% Transmission Replacement 36% SWIR system expansion Excludes estimated developer funded cost portion 100% OR-99E network connections 100% Fire flow improvements 36% ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 178 Project Data for City-wide Facility Improvements Project Number: CBGF1556 New Project Project Name: Citywide Facility Improvements Project Description: Improvements to various City facilities due to deferred maintenance. City Hall remodel and HVAC, Police HVAC and Emergency Operations Center are a few of the projects. Map: Project Justification: A capital investment in existing facilities is necessary to preserve future use. Project funding of $1.2 million will come from a General Fund reserve transfer and $1.6 million from financing. Operating Fund Impact: Energy savings from upgrades Project Status: Design/Construction Estimated Completion Date: June 2020 Estimated Project Cost: $2,800,000 Capital Expense Account: [PHONE REDACTED] 5629 Buildings Budget History: Fiscal Year 2018-19 Budget $2,800,000 Year to Date expenses 0 Balance $2,800,000 Funding Data: Project No. Fund No. Fund Name Amount FY MBGF1520 001 General Fund $2,800,000 FY 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 179 Project Data for West Hayes Street Improvement Project Number: CIST1486 New Project Project Name: West Hayes – Settlemier to Cascade – Street Improvement Project Description: Improve intersection of Settlemier and W. Hayes Street; improve pedestrian crossing near school at Cozy Way with a pedestrian warning signal; widen and improve street between Settlemier and Cascade with sidewalks on both sides. Map: Project Justification: To improve pedestrian and vehicular safety. Nellie Muir Elementary School is located within the boundaries of this project and currently there are continuous sidewalks on the south side of the street. West Hayes is classified as a Service Collector, which should have bike lanes and sidewalks on both sides of the street. A pedestrian crossing is located at Cozy Way. The intersection of West Hayes with Settlemier Avenue splits eastbound and westbound traffic. Operating Fund Impact: No impact to operating budget but will reduce long term maintenance costs Project Status: Final design 2018 and construction 2019 Estimated Completion Date: June 2019 Estimated Project Cost: $3,125,000 Capital Expense Account: [PHONE REDACTED] 5631 Street/Sidewalk/Alley Budget History: Fiscal Year 2016-17 2017-18 2018-19 Budget $3,125,000 $3,072,156 $3,000,000 Year to Date expenses $52,844 $72,156 Balance $3,072,156 $3,000,000 Funding Data: Project No. Fund No. Fund Name Amount FY CIST1486 140 Street Fund $1,345,000 FY 2018-19 CIST1486 376 Street SDC Fund $1,700,000 FY 2018-19 CIST1486 377 Storm SDC Fund $80,000 FY 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 180 Project Data for Safety Sidewalk and ADA ramps Project Number: CIST1165 New Project Project Name: Safety Sidewalk Construction/ADA ramps Project Description: Construction of miscellaneous sidewalks and ADA improvements. Improvements include new ADA ramps at intersection corners mostly throughout the Downtown area. Map: City Wide Project Justification: Improvements for safe pedestrian movements and ADA compliance. Operating Fund Impact: No impact to operating budget Project Status: Annual Estimated Completion Date: Ongoing Estimated Project Cost: $25,000 Capital Expense Account: [PHONE REDACTED] 5631 Streets/Alleys/Sidewalks Budget History Fiscal Year 2018-19 Budget $25,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CIST1165 140 Street Fund $25,000 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 181 Project Data for Hardcastle Avenue/Railroad Crossing Realignment Project Number: CIST1443 New Project Project Name: Hardcastle Avenue/Railroad Crossing Realignment Project Description: The project will include shifting the intersection to the north, allowing wider turning areas for trucks and match the existing grade with N. Front Street. There will be a new 32 ft. wide street with curb and sidewalk on both sides up to and around Commerce Way, new railroad crossing signal system and concrete grade crossing panels. Map: Project Justification: This project will allow safer turning movements for vehicular traffic Operating Fund Impact: Railroad crossing is owned by Union Pacific Railroad – no impact on City budget Project Status: Design and right-of-way acquisition 2018 and construction 2019 Estimated Completion Date: June 2019 Estimated Project Cost: $1,200,000 Capital Expense Account: [PHONE REDACTED] 5631 Streets/Alleys/Sidewalks Budget History: Fiscal Year 2017-18 2018-19 Budget $1,200,000 $1,100,000 Year to Date expenses $100,000 Balance $1,100,000 Funding Data: Project No. Fund No. Fund Name Amount FY CIST1443 140 Street Fund $700,000 FY 2017-19 CIST1443 376 Street SDC Fund $500,000 FY 2017-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 182 Project Data for Fourth Street Storm Rehab Project Number: CDST1471 New Project Project Name: Fourth Street Storm Rehabilitation Project Description: Replace existing pipes with four each 48-inch storm drain manholes, 1,270 LF PVC storm drain pipe and nine each Type II catch basins/inlets on Fourth Street between Garfield Street and Harrison Street Map: Project Justification: The project will correct a significant ongoing storm maintenance problem and will replace deteriorated and substandard storm pipe and catch basin inlets Operating Fund Impact: Decrease maintenance costs by correcting problems Project Status: Construction Estimated Completion Date: June 2019 Estimated Project Cost: $260,000 Capital Expense Account: [PHONE REDACTED] 5636 Storm Drains Budget History: Fiscal Year 2015-16 2016-17 2017-18 2018-19 Budget $260,000 $237,338 $237,338 $200,000 Year to Date expenses $22,662 $251 $37,338 Balance $237,338 $237,087 $200,000 Funding Data: Project No. Fund No. Fund Name Amount FY CDST1471 140 Street Fund $190,000 2015-19 CDST1471 377 Storm SDC $60,000 2015-19 CDST1471 140 Street Fund $10,000 2016-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 183 Project Data for Aquatic Center Area Storm Improvement Project Number: CDST1549 New Project Project Name: Aquatic Center Area Storm Improvement Project Description: Replace an aged 16-inch concrete storm sewer with a new 18-inch for capacity and resolve alignment conflicts with existing sanitary sewer. Map: Project Justification: This project will eliminate an existing storm water/sanitary sewer conflict and provide addition capacity for future improvements Operating Fund Impact: No Impact Project Status: Design/Construction Estimated Completion Date: June 2019 Estimated Project Cost: $78,800 Capital Expense Account: [PHONE REDACTED] 5631 Street/Alleys/Sidewalks Budget History: Fiscal Year 2018-19 Budget $78,800 Year to Date expenses 0 Balance $78,800 Funding Data: Project No. Fund No. Fund Name Amount FY CDST1549 140 Street Fund $78,800 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 184 Project Data for WWTP Phase 2A Upgrades Project Number: CISW1052 New Project Project Name: WWTP Phase 2A and Natural Treatment System Upgrades Project Description: Compliance Wastewater System improvements upgrades include blower upgrades, contact stabilization, generator upgrades for reliability and redundancy, constructed wetlands for effluent cooling, expansion of the poplar tree plantation and installation of a new Pudding River outfall. The final design plans for the compliance upgrades were prepared and submitted to Oregon DEQ in January 2012. The Environmental Protection Agency, based on a court decision, disapproved Oregon DEQ using National Conditions Criterion for establishing TMDL’s for thermal loading, which is what the City’s TMDL for is based on. The City cannot move forward until DEQ establishes the TMDL for thermal loading for the City’s NPDES discharge permit for Pudding River. Depending on the timing of future decisions, some components not related to thermal loading may be pulled out and constructed separately. Map: Project Justification: Compliance upgrades needed to deal with new thermal loading limits on the Pudding River. Operating Fund Impact: Increases long term costs because of additional maintenance Project Status: Waiting DEQ determination on Thermal Loading for Pudding River Estimated Completion Date: Depends on Oregon DEQ Estimated Project Cost: $12,400,000 Capital Expense Account: [PHONE REDACTED] 5635 Sewer Budget History Fiscal Year 2014-15 2015-17 2017-18 2018-19 2019-20+ Budget $1,000,000 $1,000,000 $1,000,000 $1,200,000 $11,200,000 Year to Date expenses $850 $0 $0 Balance $999,150 $1,000,000 $1,000,000 $1,200,000 Funding Data: Project No. Fund No. Fund Name Amount FY CISW1052 472 Sewer Fund $12,400,000 FY 2014-18+ ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 185 Project Data for WWTP Digester Brick Veneer Repair Project Number: CISW1544 New Project Project Name: WWTP Digester Brick Veneer Repair Project Description: Repair of deteriorated brick veneer on the Digester Building at the WWTP. Map: Project Justification: Repairing deteriorated brick veneer on Digester Building Operating Fund Impact: No impact on operating fund Project Status: Construction Estimated Completion Date: June 30, 2019 Estimated Project Cost: $50,000 Capital Expense Account: [PHONE REDACTED] 5635 Sewer Budget History: Fiscal Year 2018-19 Budget $50,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CISW1544 472 Sewer Fund $50,000 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 186 Project Data for Mill Creek Pump Station, Phase 1 Project Number: CDSW1413 New Project Project Name: Mill Creek Pump Station Phase 1 Project Description: Project identified in Wastewater Facilities Plan. Minimum capacity of existing pumps at Mill Creek Pump Station exceeds the low flow conditions. The project installs new flow submersible pumps with variable speeds at Mill Creek Pump Station. This project is included in the POTW/Natural Treatment System upgrades project that currently is on hold pending future DEQ decisions. Depending on the timing of future decisions, it may be pulled out and bid separately. Map: Project Justification: Project will improve pump and motor life, improve force main operations by providing constant flow and improve plan performance by providing a steady flow during low flow conditions. Operating Fund Impact: Increases long term costs because of additional maintenance Project Status: Currently on hold pending DEQ decisions Estimated Completion Date: June 2019 Estimated Project Cost: $200,000 Capital Expense Account: [PHONE REDACTED] 5635 Sewer Budget History: Fiscal Year 2018-19 Budget $200,000 Year to Date expenses Balance $200,000 Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1413 472 Sewer Fund $200,000 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 187 Project Data for Pump Station Upgrades Project Number: CDSW1414 New Project Project Name: Pump Station Upgrades – electrical & alarms Project Description: Compliance with DEQ reliability requirements including electrical and alarm systems. Map: City Wide Project Justification: Initial condition assessment of the existing pump stations was included in the Wastewater Facilities Plan but it was recommended to do a separate Pump Station Reliability Study and modifications done that are identified to ensure continued compliance. Operating Fund Impact: Increases long term costs because of additional maintenance Project Status: Design Estimated Completion Date: June 2019 Estimated Project Cost: $225,000 Capital Expense Account: [PHONE REDACTED] 5635 Sewer Budget History Fiscal Year 2017-18 2018-19 Budget $225,000 $225,000 Year to Date expenses 0 Balance $225,000 Funding Data: Project No. Fund No. Fund Name Amount FY CISW1002 465 Sewer Capital Construction Fund $225,000 2017-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 188 Project Data for Sanitary Sewer Collection System replacement piping Project Number: CDSW1515 New Project Project Name: Sanitary Sewer Collection System Replacement piping Project Description: Replacement of deteriorated sanitary sewer piping throughout the City. This project also includes force main air release upgrades. Map: Project Justification: Project will restore sanitary sewer infrastructure and eliminate infiltration and inflow of ground water into the sanitary sewer system. Air relief valves are failing and require regular maintenance. The improvement would increase the efficiency of the sewer force main system and lower operating costs for power to the pumps. Operating Fund Impact: Will reduce power costs for the pumps Project Status: Construction Estimated Completion Date: June 2019 Estimated Project Cost: $250,000 Capital Expense Account: [PHONE REDACTED] 5635 Sewer Budget History: Fiscal Year 2017-18 2018-19 Budget $250,000 $250,000 Year to Date expenses 0 Balance $250,000 $250,000 Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1515 472 Sewer Fund $250,000 2017-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 189 Project Data for Rainier Pump Station and sewer line Project Number: CESW1514 New Project Project Name: Rainier Pump Station and sewer line Project Description: Replace an existing 8-inch sanitary sewer discharge line to handle required flow volumes during peak events Map: Project Justification: The larger diameter sanitary sewer pipeline will convey peak flows without surcharging the pump station Operating Fund Impact: No Impact Project Status: Design/Construction Estimated Completion Date: June 2019 Estimated Project Cost: $300,000 Capital Expense Account: [PHONE REDACTED] 5635 Sewer Budget History: Fiscal Year 2018-19 Budget $300,000 Year to Date expenses 0 Balance $300,000 Funding Data: Project No. Fund No. Fund Name Amount FY CESW1514 472 Sewer Fund $300,000 FY 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 190 Project Data for Santiam Lift Station Abandonment Project Number: CDSW1512 New Project Project Name: Santiam Lift Station Abandonment Project Description: Abandonment of the lift station and realign sewer main to provide gravity sewer. New development is currently being planned which will be occurring south of this area. Map: Project Justification: Eliminate significant costs in maintaining the existing lift Station Operating Fund Impact: Will reduce maintenance costs Project Status: Demolition Estimated Completion Date: June 2019 Estimated Project Cost: $235,000 Capital Expense Account: [PHONE REDACTED] 5635 Sewer Budget History: Fiscal Year 2017-18 2018-19 Budget $235,000 $235,000 Year to Date expenses 0 Balance $235,000 $235,000 Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1512 472 Sewer Fund $235,000 2017-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 191 Project Data for I-5 Pump Station Upgrade Project Number: CDSW1547 New Project Project Name: I-5 Pump Station Project Project Description: Upgrade I-5 Pump Station to handle future development flows as per the Wastewater Facilities Plan Map: Project Justification: The project will provide adequate sanitary sewer capacity for new developments in the Southwest Industrial Reserve (SWIR) area. The SWIR area consists of property on the southwest side of I-5 along Butteville Road and property on the southeast side of I-5 south of Walmart. Operating Fund Impact: Project Status: Design/Construction Estimated Completion Date: June 2020 Estimated Project Cost: $1,307,000 Capital Expense Account: [PHONE REDACTED] 5631 Street/Alleys/Sidewalks Budget History: Fiscal Year 2018-19 2019-20 Budget $1,307,000 Year to Date expenses Balance $1,307,000 Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1547 472 Sewer Fund $1,307,000 FY 2018-20 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 192 Project Data for Water Master Plan & Rate Study Project Number: EAWA1205 New Project Project Name: Water Master Plan & Rate Study Project Description: Complete the update of the existing Water Master Plan to reflect current conditions, future growth (including UGB expansion areas), and needed capital improvements. Project will also complete the water rate and SDC Study. Map: City Wide Project Justification: This will enable completion of the water rate and SDC study and implementation Operating Fund Impact: Increased revenue from increased rates Project Status: Currently in development stage Estimated Completion Date: June 30,2019 Estimated Project Cost: $30,000 Capital Expense Account [PHONE REDACTED] 5434 Water Budget History: Fiscal Year 2018-19 Budget $30,000 Year to Date expenses Balance $30,000 Funding Data: Project No. Fund No. Fund Name Amount FY EAWA1205 470 Water Fund $30,000 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 193 Project Data for Well Rehabilitation Project Number: CDWA1550 New Project Project Name: Well Rehabilitation Project Description: Ongoing project with well rehabilitation efforts to enhance the capacity of existing wells within the City of Woodburn Map: City Wide Project Justification: Process will increase well production capabilities Operating Fund Impact: No Impact Project Status: Design/Construction Estimated Completion Date: June 2019 Estimated Project Cost: $78,800 Capital Expense Account: [PHONE REDACTED] 5434 Water Budget History: Fiscal Year 2018-19 Budget $30,000 Year to Date expenses 0 Balance $30,000 Funding Data: Project No. Fund No. Fund Name Amount FY CDWA1550 470 Water Fund $30,000 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 194 Project Data for Water Rights Implementation AAWA1442 New Project Project Name: Water Rights Implementation Project Description: Water rights analysis and implementation to secure water rights for the City of Woodburn for the near future. Map: City Wide Project Justification: This process will help secure water rights for the City of Woodburn Operating Fund Impact: No Impact Project Status: Design Estimated Completion Date: June 2019 Estimated Project Cost: $40,000 Capital Expense Account: [PHONE REDACTED] 5634 Water Budget History: Fiscal Year 2018-19 Budget $40,000 Year to Date expenses 0 Balance $40,000 Funding Data: Project No. Fund No. Fund Name Amount FY AAWA1442 470 Water Fund $40,000 FY 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 195 Project Data for Fire Flow Improvements Project Number: CDWA1551 New Project Project Name: Fire Flow Improvements Project Description: Annual program for the implementation of water distribution projects required in order to meet minimum state fire flow requirements. Map: City wide Project Justification: Project required to provide fire flow protection to the residents and businesses in Woodburn Operating Fund Impact: No Impact Project Status: Design/Construction Estimated Completion Date: June 2019 Estimated Project Cost: $336,800 Capital Expense Account: [PHONE REDACTED]-5634 Water Budget History: Fiscal Year 2018-19 Budget $336,800 Year to Date expenses 0 Balance $336,800 Funding Data: Project No. Fund No. Fund Name Amount FY CDWA1551 470 Water Fund $336,800 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 196 Project Data for Repainting Elevated Water Storage Tank Project Number: CIWA1545 New Project Project Name: Repaint elevated water storage tank Project Description: Repaint the existing elevated water storage tank at the northeast quadrant of Cleveland Street and Front Street Map: Project Justification: Repainting the water storage tower will preserve a critical reservoir within the City of Woodburn. Operating Fund Impact: No Impact Project Status: Design/Construction Estimated Completion Date: June 2019 Estimated Project Cost: $400,000 Capital Expense Account: [PHONE REDACTED] 5634 Water Budget History: Fiscal Year 2018-19 Budget $400,000 Year to Date expenses 0 Balance $400,000 Funding Data: Project No. Fund No. Fund Name Amount FY CIWA1545 470 Water Fund $400,000 FY 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 197 Project Data for Parr Road Treatment Plant – New Well Project Number: CDWA1546 New Project Project Name: Parr Road Treatment Plant – New Well and Raw Waterline Distribution Piping Project Description: Installation of a new well and raw waterline distribution piping to the Parr Road Water Treatment Plant Map: Project Justification: Project will provide critical water capacity to the Parr Road Water Treatment Plant, which will help provide peak water flows to the growing community. Operating Fund Impact: Project Status: Design/Construction Estimated Completion Date: June 2019 Estimated Project Cost: $1,590,250 Capital Expense Account: [PHONE REDACTED] 5634 Water Capital Budget History: Fiscal Year 2018-19 Budget $1,590,250 Year to Date expenses Balance $1,590,250 Funding Data: Project No. Fund No. Fund Name Amount FY CDWA1546 470 Water Fund $840,250 2018-19 CDWA1546 474 Water SDC Fund $750,000 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 198 Six Year Capital Improvement Plan – FY 2018-19 to FY 2023-24 Project Revenue Source 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Total General Fund Construction City Facilities General Fund 2,800,000 - - - - - 2,800,000 Total General Fund Construction 2,800,000 - - - - - 2,800,000 State Roadway System Improvements Pedestrian Enhancements along Hwy 99E State/City 390,000 390,000 Hwy. 99E Widening - Lincoln St. to S. of Cleveland St State/City 7,150,000 7,150,000 State Roadway System Improvements State/City/County 3,000,000 3,000,000 Improve Roadway lighing along Hwy 99E Corridor State/City 2,110,000 2,110,000 Total State Roadway System Improvements - - 2,500,000 7,150,000 3,000,000 - 12,650,000 Street & Storm Construction W. Hayes Street Improvements - Settlemier to Cascade Street SDC/Storm CIP/SDC 3,000,000 3,000,000 Hardcastle/Railroad Realignment Street CIP/SDC 1,100,000 1,100,000 Evergreen Road: Connect to Parr Road Developer/Street SDC 600,000 800,000 1,400,000 Willow Avenue extension Street Fund 40,000 1,000,000 1,040,000 Harrison Street: Street Improvement Street Fund/Street SDC 60,000 935,000 995,000 Front Street Improvements - Front St Ramp to NCL Street Fund/Street SDC 1,500,000 2,300,000 3,800,000 Safety Sidewalk Construction Street Fund 25,000 25,000 25,000 25,000 25,000 25,000 150,000 Settlemier/W. Lincoln Intersection Street Fund 60,000 60,000 4,125,000 685,000 885,000 1,000,000 2,525,000 2,325,000 11,545,000 Storm Drain Construction Fourth Street Storm Replacement - Garfield to Harrison Street/Storm CIP 200,000 200,000 N. Front Street - Culvert to Commerce Street Fund/Storm SDC 18,000 282,000 300,000 Settlemier Detention and Outlet Works Storm SDC/Developer 300,000 352,000 652,000 Cleveland Street at Mill Creek Culvert Rehab Street Fund 209,000 209,000 Aquatic Center Area Storm Improvement Street/Storm CIP 78,800 78,800 5th Street - Lincoln to Harrison St Street Fund/Storm SDC 275,000 275,000 N 2nd and 3rd - South of Yew Street Street Fund/Storm SDC 230,000 230,000 Landau/Laurel/George Storm to Pudding River Street Fund/Storm SDC 250,000 600,000 850,000 422 Tooze Street Street Fund/Storm SDC 150,000 150,000 Rehab Existing Collection System Street Fund 500,000 500,000 1,000,000 Drainage work & street modification @ High Street Street Fund/Storm SDC 30,000 30,000 Total Storm Drain Construction 278,800 825,000 1,311,000 500,000 778,000 282,000 3,974,800 Street Resurfacing: Gravel Streets Yew Street, 2nd to 3rd Street Fund 160,000 160,000 Elm Street Street Fund 300,000 300,000 Christiansen Street Street Fund 185,000 185,000 Wilson Street Street Fund 260,000 260,000 Church Street, 1st to 2nd Street Fund 150,000 150,000 Total Gravel Streets 0 160,000 300,000 185,000 260,000 150,000 1,055,000 Total Street & Storm Capital Construction 4,403,800 1,670,000 4,996,000 8,835,000 6,563,000 2,757,000 29,224,800 Water Systems Construction Hwy 214: Astor Way to 1210 Newberg Hwy. waterline loop Water Fund 190,000 190,000 Water Master Plan & Rate Study Water Fund 30,000 30,000 Well Rehabilitation Water Fund 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Hydrological Study Water Fund 100,000 100,000 Water Rights Implementation Water Fund 40,000 40,000 Repaint Elevated Storage Tank Water Fund 400,000 400,000 Parr Road Third Booster pump & SCADA upgrades Water Fund 175,000 175,000 Country Club Rd to Elevated Tank transmission replacemt Water Fund 3,484,000 3,484,000 Parr Road Treatment Plant - New well & raw water piping Water Fund/Water SDC 1,590,250 1,590,250 I-5 waterline crossing to serve SWIR Area Water Fund/Water SDC/Dev 1,200,000 1,200,000 Rehab/Capacity Improvements Existing Distribution Water Fund/Water SDC 210,000 400,000 400,000 400,000 400,000 400,000 2,210,000 Fire Flow Improvements Water Fund 336,800 336,800 336,800 336,800 336,800 336,800 2,020,800 Auxilliary Power for Wells #11 & #14 Water Fund 225,000 225,000 Total Water Systems Construction 2,827,050 1,091,800 1,966,800 766,800 4,425,800 766,800 11,845,050 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 199 Sewer Construction: Wastewater Treatment Plant POTW Phase 2A/Natural Treatment System Sewer Fund 1,200,000 4,800,000 6,000,000 400,000 12,400,000 Storm Water Treatment Final Engineering Sewer Fund 265,000 265,000 Headworks - Screening Sewer Fund 380,000 1,520,000 1,900,000 Primary Sedimentation - PEPS Sewer Fund 600,000 2,400,000 3,000,000 Poplar Tree Expansion on Additional Property Sewer Fund 350,000 350,000 364,000 364,000 1,428,000 Septage RV dump station improvements Sewer Fund 300,000 300,000 Poplar Treet Land Purchase Sewer Fund 885,000 885,000 Primary Sedimentation - Convert WW Clarifiers Sewer Fund 340,000 1,360,000 - 1,700,000 Filtration Sewer Fund 380,000 1,520,000 1,900,000 Roof Replacement Section A - Sheet Metal Roof Sewer Fund 40,000 40,000 Brick Veneer Repair - Digestor Sewer Fund 50,000 50,000 Sewer Construction: Sanitary Collection System Construction Mill Creek Pump Station Project - Phase 1 Sewer Fund 200,000 200,000 Pump Station Upgrades (Existing Upgrades - Reliability) Sewer Fund 225,000 225,000 Collection System Piping replacements Sewer Fund 250,000 460,000 460,000 460,000 460,000 2,090,000 Young Street Pipeline Project Sewer Fund/Sewer SDC 1,600,000 1,600,000 Rainier Lift Station - Force & Gravity sections Sewer Fund 300,000 300,000 South Brown Street Pump Station Sewer SDC/Boones PUD 80,000 80,000 Santiam Pump Station Abandonment Sewer Fund 235,000 235,000 Front Street pipeline project Sewer Fund 1,040,000 1,040,000 Lincoln Street Sewer rehab - Bryan to Mill Creek Sewer Fund 500,000 500,000 Laurel Sanitary Sewer Project Local Improvement District 500,000 500,000 I-5 Force Main project Sewer Fund 3,093,000 3,093,000 I-5 Pump Station Sewer Fund 1,307,000 1,307,000 North Santiam Sewer Trunk Line from MCPS to Hazelnut Dr Sewer Fund 700,000 700,000 Progress Way Pipeline proejct Sewer Fund 255,000 1,092,000 1,347,000 Total Sewer Construction 3,847,000 12,793,000 7,570,000 4,104,000 3,259,000 5,512,000 37,085,000 Parks Legion Park Improvements, Phase 2 Parks SDC - - 1,500,000 - - - 1,500,000 Total Parks Construction - - 1,500,000 - - - 1,500,000 Total Construction 13,877,850 15,554,800 16,032,800 13,705,800 14,247,800 9,035,800 82,454,850 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 200 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 201 Appendices Glossary Budget Policies & Fiscal Strategy Five-Year Forecast Wage Scales o Part-Time Wage Scale o AFSCME Wage Scale o Woodburn Police Association o Sergeant Wage Scale o Unrepresented Wage Scale Chart of Accounts LB-1 Notice of Public Hearing Budget Resolution ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 202 Glossary Accrual Basis: The recording of the financial transactions of a government, and other events and circumstances that have cash consequences for the government, in the periods in which those transactions, events and circumstances occur, rather than only in the period in which cash is received or paid by the government. Adopted Budget: Financial plan, approved by the governing body, which forms the basis for appropriations Appropriation: Authorization for spending a specific amount of money for a specific purpose during a fiscal year. It is based on the adopted budget, including supplemental budget, if any. It is presented in a resolution or ordinance adopted by the governing body. Assess Value (AV): The value set on real and personal property as a basis for imposing taxes. Maximum Assessed Value (MAV) is the base on which a property’s property tax is calculated, and by state law MAV can’t increase by more than 3.0 percent each year. Audit: A review of the City’s operations by an independent accounting firm to verify that the City’s financial statements accurately reflect the City’s financial position. Audit Report: A report in a form prescribed by the Secretary of State made by an auditor expressing an opinion about the propriety of a local government’s financial statements, and compliance with requirements, orders and regulations. Basis of Accounting: A term used to refer to when revenues, expenditures, expenses, and transfers – and the related assets and liabilities – are recognized in the accounts and reported in the financial statements. Bond: A written promise to pay a specific sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Budget: A written report showing the local government’s comprehensive financial plan. It must include a balanced statement of actual revenues and expenditures during each of the last two years, or budget periods and estimated revenues and expenditures for the current and upcoming year or budget period [ORS 294.311(4)]. Budget Committee: Fiscal advisory board of a local government, consisting of the governing body plus an equal number of registered voters appointed from within the boundaries of the local government. Budget Message: Written explanation of the budget and the local government’s financial priorities. 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 propose 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 Adopted FY 2018-19 Budget 203 Capital Improvement (Capital Expenditure): A permanent major addition to the City’s real property assets, including the design, construction, or purchase of land, buildings or facilities or major renovations of the same. Includes installation of new streets, storm drains, water and sewer lines, parks and other public facilities. Capital improvements have a cost of $5,000 or more and are budgeted in the Capital Outlay budget category. Capital Improvement Budget: A financial plan of proposed capital improvement projects and the means of financing them for a given period 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. Cash Basis: A basis of accounting recognizing transactions only when cash is received or disbursed. Community Development Block Grant (CDBG): Grants administered through the state providing funds for projects that benefit the public at large. Compression: The Oregon Constitution limits the amount of property taxes that can be collected from each property in two categories: education and general. If taxes in either category exceed the limit for that property, the taxes are reduced or ”compressed” until the limit is reached. This calculation is based on real market value of the property, not the taxable assessed value. Compression creates uncertainty in property tax revenues. Contingency: Funds set aside but not appropriated or approved for use. The Council can authorize the transfer of Contingency to appropriations during the year. Such transfers are made to fund unanticipated expenditures or new programs, or to absorb unexpected revenue losses. Debt 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 larges organizational unit of the City. Depreciation: An accounting convention used to charge the expiration in the service life of a fixed asset to the period it benefits. Designated Reserve: Funds specifically set aside for anticipated expenditure requirements in future years, which are uncertain, such as employee salary adjustments that have not yet been determined. Division: An organizational subdivision of a department. Encumbrance: An obligation chargeable to an appropriation and for which part of the appropriation is reserved. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 204 Enterprise Fund: The consumption of goods or services, commonly evidenced by the payment of cash. Fiscal year: A 12-month period of time to which the annual budget applies. Woodburn’s fiscal year is July 1 through June 30. Fixed Assets: Long-lived tangible assets obtained or controlled because of past transactions, events, or circumstances. Fixed assets, also referred to as capital assets, include land, right-of-way, buildings, improvements, infrastructure and equipment costing over $5,000 with an estimated life of one year or more. FTE: Full-time Equivalent, FTE, is a staffing measure that identifies how many full-time staff are represented by a mix of part- and full-time employees. Fund Balance: Net current assets (cash plus receivables less payables) at a specific point in time. The fund balance can also be defined as a measure of funds available typically at the beginning or end of a budget cycle. General Fund: The City’s principal operating fund, which is supported by taxes and fees and can be used for any legal government purpose. General Obligation Bonds: Bonds that are issued to finance a variety of public projects such as streets and improvements and are generally repaid from tax revenue. GFOA: Government Finance Officers Association Government Fund Types: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities – except those accounted for in proprietary funds and fiduciary funds. Grants: A donation or contribution in cash by one governmental unit to another unit, which may be made to support a specified purpose or function, or general purpose. Inter-fund Loans: Loans made by one fund to another and authorized by resolution or ordinance. Internal Service Fund: A fund used to account for the financing of goods and services provided by one department or agency to other departments or agencies. Levy: Amount of ad valorem tax certified by a local government for the support of governmental activities. Local Government: Any city, county, port, school district, community college, public or quasi-public corporation (including a municipal utility or dock commission) operated by a separate board or commission; a municipal corporation or municipality. Local Option Tax: Taxing authority voter-approved by a double majority that is in addition to the taxes generated by the permanent tax rate. Local option taxes can be for general operations, a specific purpose or capital projects. They are limited to five years unless they are for a capital project, then they are limited to the useful life of the project or 10 years, whichever is less. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 205 Major Fund: A fund whose revenues, expenditures/expenses, assets or liabilities are at least 10.0 percent of the total for their fund category (governmental or enterprise) and 5.0 percent of the aggregate of all governmental and enterprise fund in total. Materials & Services: A budget category. Examples include office supplies, minor equipment, motor vehicle expense and professional and contractual services. Maximum Assessed Value (MAV): The maximum taxable value limitation placed on real or personal property by the constitution. It can increase a maximum of 3.0 percent each year. The 3.0 percent limit may be exceeded if there are qualifying improvements made to the property, such as a major addition or new construction. Modified Accrual: Basis of accounting in which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues and recorded when received. All governmental funds are accounted for using the modified accrual basis of accounting. Net Working Capital: The sum of the cash balance, accounts receivable expected to be realized during the ensuing year, inventories, supplies, prepaid expenses less current liabilities and, if encumbrance method of accounting is used, reserve for encumbrances. Non-Departmental: Program costs that do not relate to any one department, but represent costs of a general citywide nature. Objective: The expected result or achievement of a budget activity. Operating Budget: Annual appropriation of funds for ongoing program costs, including employee services, supplies, equipment and debt service. Operating Revenue: Revenue of a fund, excluding Beginning Fund Balance (Fund Balance). Trends in current year resources are evaluated by focusing on Operating Revenue. Ordinance: A formal legislative enactment by the City Council. It has the full force and effect of law which the City boundaries unless it is in conflict with any higher form of law, such as state statute or constitutional provision. Performance Measure: Data collected to determine how the effectiveness or efficiency of a department, program or activity is doing in achieving its objectives. Permanent Rate Limit: The maximum rate of ad valorem property taxes that a local government can impose. Taxes generated from the permanent rate limit can be used for any purpose. No action of the local government or its voters can increase or decrease a permanent rate limit. Personnel Services: A budget category which accounts for salaries, wages, and overtime of employees, as well as all employer-paid fringe benefits such as health and dental insurance, retirement and workers’ compensation insurance. Prior Years’ Tax Levies: Taxes levied for fiscal years preceding the current one. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 206 Program: An activity or group of activities performed for the purposed of providing a service or a support function. Property Taxes: Ad valorem tax certified to the county assessor by a local government. Proposed budget: Financial and operating plan prepared by the Budget Officer and submitted to the public and the budget committee to review. Propriety Fund Type: Sometimes referred to as income determination or commercial-type funds, the classification used to account for a government’s ongoing organizations and activities that are similar to those often found in the private sector (i.e. enterprise and internal service funds). Publication: Public notice given by publication in a newspaper of general circulation within the boundaries of the local government; mailing through the U.S. Postal Service by first class mail to each street address within the boundaries of the local government; and hand delivery to each street address within the boundaries of the local government. Real Market Value (RMV): The amount of cash, which could reasonably be expected by an informed seller from an informed buyer in an arm’s-length transaction as of the assessment date. In most cases, the value used to test the constitutional limits. Reserve Fund: Established to accumulate money from year to year for a specific purpose, such as purchase of new equipment. Resolution: A formal order of a governing body; lower legal status than an ordinance. Resources: Total amount available for appropriation during the fiscal year, including beginning fund balances, revenue and fund transfers. Revenue: An increase in net assets, commonly arising from the receipt of taxes or charges for services. Revenue Bonds: Bonds issued to construct capital facilities, repaid from revenue produced by the operation of those facilities. SDC: A system development charge (SDC) imposed on new development to mitigate the impact of growth on City infrastructure. These fees are used to fund improvements that increase capacity of the City’s utility, park or street systems. Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or major capital projects) that are legally restricted to expenditure for specific purposes. State Revenue Sharing: Fourteen percent of state liquor receipts allocated to cities on a formula basis as outlined by state statute and distributed on a quarterly basis. Supplemental Budget: A financial plan prepared to meet unexpected needs or to spend revenues not anticipated with the regular budget was adopted. It cannot be used to authorize a tax. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 207 Tax on Property: Any tax, fee, charge or assessment imposed by any government unit upon property or upon a property owner as a direct consequence of ownership of that property. Tax Rate: The amount of tax stated in terms of a unit of tax for each $1,000 of assessed value of taxable property. Tax Roll: The official listing showing the amount of taxes imposed against each taxable property. Tax Year: The fiscal year from July 1 through June 30. Trust Fund: A fund used to account for fiscal activities of assets held in trust by a local government. Unappropriated Fund Balance: Amount set aside in the budget to be used as a cash carryover to the next year’s budget. It provides the local government with cash until tax money is received from the county treasurer in November. This amount cannot be transferred by resolution or used through a supplemental budget, unless necessitated by a qualifying emergency. WWTP: Wastewater Treatment Plant. City owned facility to treat wastewater. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 208 Budget Policies & Fiscal Strategy City of Woodburn FY 2018/19 Financial Plan Budget Policies, Fiscal Strategy & Five Year Forecast SECTION 1. ANNUAL REVIEW & POLICY A. Fiscal Responsibility. The policy of the City of Woodburn is to return the highest level (or sustain the current levels) of service with the least amount of taxpayer investment, and to plan accordingly. B. Balanced Budget. The City’s budget shall be balanced. For each fund, ongoing costs are not to exceed ongoing revenues plus available fund balances used in accordance with reserve policies. C. Budget Process. The annual budget process is intended to weigh all competing requests for City resources within expected fiscal constraints. Levels of service will increase or decrease based on the availability of resources. Requests for new programs made outside the annual budget process will be discouraged. New initiatives will be funded by reallocating existing City resources to services with the highest priorities. D. Fiscal Recommendations. Consistent with the administrative responsibilities outlined in the Charter, the City Administrator will make fiscal recommendations to the City Council on all measures necessary to sustain current levels of service and avoid reductions in City programs, including the consideration by the City Council of new revenue sources if this is determined to be in the best interest of the community. E. Budget Policies Updated Annually. The City Council will review and adopt the Fiscal Year Budget Policies on an annual basis. F. Annual Five-Year Forecast. The City Council will review and approve the Five-Year Forecast on an annual basis. The forecast is an estimate of future revenues and expenses intended to serve as an estimate and a guideline for making sound financial decisions in the current fiscal year and budget preparation. The Five-Year Forecast and the annual Budget Policies together will constitute the City’s annual Financial Plan. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 209 G. Policy Direction. Consistent with the role outlined in the Woodburn City Charter, the City Council is responsible for providing policy direction to determine the City’s overall financial health. In response to the fiscal recommendations made by the City Administrator, the City Council shall consider all measures necessary to sustain current levels of service. In addition, the City will avoid reductions in City programs and consideration of new revenue sources if this is determined to be in the best interest of the community. H. Budget. Under the Woodburn City Charter, the City Administrator serves as Woodburn’s Budget Officer. The Finance Director assists the City Administrator with 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, reorganizations, downsizing, program reductions and adjustments to service levels. The City Administrator will keep the City Council informed as to any steps taken to reduce expenditures and, whenever possible, the Council will review the decisions and consider options during a mid-year budget review. SECTION 2. DISCRETIONARY & DEDICATED RESOURCES A. Recognizing Financial Limits. Woodburn will make a distinction between two different types of services; 1) those funded primarily from City discretionary resources, and 2) those funded primarily from dedicated resources. B. Discretionary Resources. The General Fund collects resources to provide discretionary programs and services as recommended by the Budget Officer and approved as part of the City’s cycle. The City will continue to fund these programs primarily from General Fund discretionary resources. These include police, park and recreation, economic development, land use financial services and other programs. C. Dedicated Resources. City services funded primarily through-dedicated funds include such items as speed and safety belt enforcement; grant funded transportation, utility services, etc. Dedicated resources are normally subject to restrictions via state and federal law, grant agreements and contracts, City policy and ordinances. SECTION 3. GENERAL FUND BUDGET (DISCRETIONARY) A. Annual Budget Goal. The goal shall be to prepare a budget that maintains existing high priority programs supported by the General Fund while at the same time seek savings and alternative revenue sources wherever possible. Funding for lower priority programs will be reduced or eliminated to ensure that expenditures remain in balance with resources. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 210 B. General Fund Emphasis. The highest priority shall be to conserve General Fund discretionary resources to fund high priority programs as defined by the City Council and City Administrator. C. Maximize City Council’s Discretion. Wherever legally possible, revenues are to be treated as discretionary resources, rather than as dedicated to a particular program or service. The goal is to give the City Council flexibility in allocating resources to local priorities. D. New Revenues. In order to sustain current levels of service, avoid reductions in public safety programs or increase services needed to meet community demands, the City Council may consider new discretionary revenues if it is determined to be in the best interest of the community. E. Use of Dedicated Funding Sources. Whenever legally possible, funding responsibility for existing programs or activities should be transferred to appropriate dedicated funding sources, freeing up scarce discretionary resources to fund City Council priorities. F. Cost Efficiency. Staff will prepare fiscally conservative budgets and will seek savings wherever a balance between cost efficiency and the quality of public service can be achieved. G. Materials & Services. Departments are to prepare “base budgets” with a goal of holding General Fund or other discretionary resources for materials and services expenditures to no more than prior year budget levels. H. No General Fund Street Maintenance Support. No discretionary General Fund revenues will be used to support street maintenance activities. General Fund street lighting transfers are exempted from this policy. I. Revenue Estimates. Departments should budget for revenues based on the best information available during the annual process. If additional information becomes available during the budget process, it should be provided to the Finance Director’s Office. Accuracy in revenue/expenditure estimates is critical. Subsequent annual estimates should also take into consideration the actual receipts from the previous year. J. Pursuit of New Departmental Revenues. Departments shall pursue revenue sources to the fullest extent possible for all services as well as total cost identification (including indirect costs) for fee setting purposes, grants or other funding opportunities. Any new revenue sources should be used to offset the cost of existing staff and programs, rather than funding new staff or programs. Fee schedules will be reviewed annually to ensure costs are recovered. Fee schedules will be updated as part of the annual budget process. K. Expenditure Reductions. Reductions in revenues may require expenditure reductions from the “base budget” level. If reductions are required, the City Administrator will be guided by the City Council’s adopted Resource Reduction Strategy (See Section 19). L. New Discretionary Programs. New discretionary programs, deemed a high priority activity, may be included in the Proposed Budget with the prior approval by the City Administrator. If programs ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 211 are added/expanded, an evaluation will be made on the impact to supporting services (e.g. information, finance, facilities, human resource, budget, etc.). Any increases in overhead services attributed to additional programs shall be included in the analysis of the total cost of new programs. Should outside funding for a program expire, the program may be terminated by the City Administrator or the City Council. M. Full Cost Recovery. City staff shall make every effort to assign costs where they occur through the use of interdepartmental/interfund charges and indirect cost percentage assignments. The intent is to clearly define the actual cost of each direct service the City provides internally or externally. The first priority is the recovery of overhead costs from all funds and grant programs. N. Annual Budget Savings. To the extent General Fund supported departments experience savings during the year (due to position vacancies, etc.) that money 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. 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 backfill any loss in water and/or sewer City utility revenue, state-shared or federal revenues, grants or dedicated funding programs (for further information, see the Resource Reduction Strategy). C. Revenue Estimates. Departments should budget for revenues based on the best information available at the time the budgets are prepared. If additional information becomes available during the budget process, it shall be provided to the Finance Department. New revenues should be estimated based on available information the first year. Subsequent annual estimates should also take into consideration actual receipts from the previous year. D. Overhead Cost Allocation Charges. All non-General Fund departments should budget the amount allocated to that department. E. Cost Efficiency. As with the General Fund, staff responsible for non-General Fund budgets will prepare fiscally conservative budgets and will seek savings wherever a balance between cost efficiency and the quality of public service can be achieved. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 212 F. Utility Revenue Allocations. It is the policy of the City of Woodburn that revenue generated by City owned utilities will first be used to meet operational expenses, and subsequently fund capital projects in a manner consistent with Woodburn’s Capital improvement plans and operating requirements. G. Utility Rates. The City will maintain utility rates at a level that ensures that all debt service, operating and capital costs are adequately recovered, and debt covenant requirements are met. Capital costs identified in approved capital improvement plan will be used as the basis for forming the capital costs recovery portion of utility rates. H. System Development Charges. As permissible under state law, the City will pursue the recovery of infrastructure-related development 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. SECTION 5. FUND RESERVES & CONTINGENCIES A. PERS Reserve Established. Due to expected PERS rates increases over the next three legislative biennia the City Council is hereby establishing a PERS General Fund Reserve (PERS Reserve), with a goal of establishing a citywide PERS reserve. The initial General Fund PERS Reserve is intended to help manage General Fund service impacts associated with any future PERS rate increases. It is the goal of the City to hold a minimum of $250,000, and steadily increase the balance through annual savings. In FY 2018-19 the City will analyze the cost/benefit of retaining the reserve versus paying the balance to PERS to reduce the unfunded liability. B. General Fund Contingencies. Not including the PERS General Fund Reserve, and consistent with Government Finance Officers Association (GFOA) best practices, at least 17 percent of the General Fund’s operating appropriation shall be placed into the operating contingency to meet cash flow needs, with a long-term goal of increasing the reserve to 25 percent as year-end savings occur. In addition, it is the goal of the City to preserve contingences to the greatest extent possible for the purposes of rolling the balance into the following year’s General Fund’s Beginning Fund Balance. If contingency is expended, an effort will be made to reduce expenses to retain a minimum of 17 percent General Fund contingency. C. Shortfall Management Reserve (SMR). The SMR is intended to subsidize future shortfalls estimated in the Five-Year Forecast. D. Water & Sewer Fund Contingencies. The Water and Sewer Funds will maintain annual contingencies of not less than E. Equipment Replacement. This fund is for the replacement of vehicles and equipment. The goal is for City departments to transfer one-tenth the value of its fixed asset inventory every year as budget allows to ensure future replacement funding is available. Replacement fund transfers may be limited or delayed in order to preserve operational budgets. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 213 SECTION 6. GRANT APPLICATIONS (ALL FUNDS) A. Approval to Pursue. The City Administrator’s approval is necessary before any employee pursues lobbying efforts on matters having budget implications, and before grant applications are submitted to the granting agency. Department Heads should advise the City Administrator before official positions are taken on matters that might have budget implications. B. General Fund Matching Funds. Upon approval by the City Administrator, matching fund requirements will be presented to the City Council for final approval. SECTION 7. NEW POSITIONS, PROGRAMS AND OVERTIME (ALL FUNDS) A. Base Budget & New Positions. Departments are to prepare “base budgets” with no new regular positions unless specifically authorized by the City Administrator in advance of budget preparations. Reorganizations of departments or programs resulting in changes in staffing or positions may be considered if the change is cost neutral or 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. Unless otherwise authorized by the City Administrator, consideration of new programs and positions will occur only if the cost of the position or program is offset by non-General Fund sources legally tied to the new position or if the cost of the position is offset by new external revenues, reductions within existing funds and/or the position is required to generate those revenues. Cost estimates for new positions will include office facility space, equipment, rent, utilities, supplies, related increases in overhead services, etc. 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 the proposed budget. Once the budget is adopted, overtime costs are to be managed within adopted levels. No overtime costs can exceed budgeted levels without first obtaining the authorization of the City Administrator. SECTION 8. MID-YEAR BUDGET REDUCTIONS A. Revised Revenue or Expense Estimates. If additional information concerning revenue reductions or significant expense increases becomes available after the start of the fiscal year, it may be necessary to make budget adjustments. These adjustments will be made in accordance with the City Council’s adopted Resource Reduction Strategy. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 214 SECTION 9. MID-YEAR REQUESTS, CONTINGENCY (ALL FUNDS) A. Non-Emergency Requests. In those cases where a department is required to absorb an unanticipated cost beyond its control of a non-emergency nature, departmental resources must first be exhausted prior to a transfer from General Fund contingencies. Upon conducting a final financial review of departmental budgets towards the end of the year, a transfer from contingency will be 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) 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 to either include, or not include, a COLA for non-represented employees in the Proposed Budget. COLAs included in the Proposed Budget are considered and approved by the Budget Committee and City Council as part of the budget process. COLAs or other compensation provided for in collective bargaining agreements will be provided for in the annual Proposed Budget. D. Step Adjustments. Budgeted personnel services expenditures will include an amount to account for annual step adjustments for all employees who are not currently at the top of their range. Annual employee step adjustments will not exceed 5% without the expressed permission of the City Administrator. SECTION 11. BUDGET CONTROLS A. Legal Compliance. The City Administrator and Finance Director will continue to review and control departmental budgets at the appropriation level. B. Personnel Services & Benefits. With the exception of overtime pay and temporary help accounts, which shall be developed by Department Heads with the advice of the Finance Director and the approval of the City Administrator, personnel services and benefits cost calculations will be provided by the City Administrator and the Finance Director and will be used as provided. The ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 215 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. UNAPPROPRIATED ENDING FUND BALANCES (ALL FUNDS) A. Limit Unappropriated Ending Fund Balances. To provide the most budget flexibility during the year, the City will limit the use of unappropriated ending fund balances to circumstances where they are required by law. Rather than use unappropriated fund balances, the goal should be to place any monies not needed for current expenditures in the relevant funds’ operating contingencies or a City Council approved reserve. SECTION 13. CAPITAL IMPROVEMENT GUIDELINES A. Capital Improvement Program. A 6-year Capital improvement Program will be adopted as part of the annual budget process. It will include all projects anticipated to be initiated and/or delivered in the 6-year planning period. The Capital Improvement Program will be consistent with the City’s adopted Capital Improvement Master Plans. Funding availability will determine the rate at which Capital Improvement program projects are initiated or completed. B. Exceptions. The City will fund dedicated programs and services with dedicated funding sources. Exceptions may be made, on a case-by-case basis, by the Budget Committee, City Council or by the City Administrator if appropriate. One criterion will be whether the City would incur more costs elsewhere as a result of the reduction. C. Capital Planning Consideration. Recognizing that it does not necessarily make sense to fund current operations at the expense of long-term capital or planning programs, every effort will be made to continue capital and planning programs geared to the City’s long-term needs. 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. No debt will be issued without the approval of the City Administrator and authorization of the City Council. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 216 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. SECTION 15. DEBT REFINANCING/REFUNDING A. Debt Refinancing/Refunding. From time to time, the City Council and/or the City Administrator may direct the Finance Director to determine the feasibility of refinancing/ refunding existing debt. Refinancing may include restructuring to meet unanticipated revenue expectations, achieve cost savings, mitigate irregular debt service payments, release reserve funds, or remove unduly restrictive bond covenants. B. Responsibility. The Finance Director, with the assistance of consultants as needed, shall have the sole responsibility for conducting the analysis of outstanding bond debt for refinancing/refunding opportunities that may be presented by underwriting and/or financial advisory firms and making a recommendation to the City Administrator. C. Term of Refinancing/Refunding Issues. The City may refund bonds within the term of the originally issued debt. However, the City may consider maturity extension, when necessary to achieve a desired outcome, provided that such extension is legally permissible. The City may also consider shortening the term of the originally issued debt to realize greater savings. The remaining useful life of the financed facility and the concept of inter-generational equity should guide this decision. D. Analysis and Report. The City will evaluate each refinancing/refunding candidate on a case-by- case basis. When analyzing possible refinancing/refunding opportunities: the City establishes a guideline net present value savings threshold goal of three percent of the refinanced/refunded bond principal amount. The net present value savings will be net of all related issuance costs. In addition, the Finance Director will make a full report on the potential saving generated and any financial risk associated with refinancing/refunding the debt. SECTION 16. INVESTMENTS A. Administration. The Finance Department will be responsible for the administration of the City’s investments. B. Compliance. Investment of City funds will be in compliance with applicable sections of ORS 294, will be limited to cash balances not immediately necessary to fund operations, and will be limited to eighteen-month maturity or less. C. Objectives. Investment objectives, in priority order, are: 1. Safety: Preserving the principal balance by investing in legally authorized securities that limit the risk of loss, and reduce custodial risk through the use of a third-party custodian who will hold securities in the City’s name evidenced by contract and statements; ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 217 2. Liquidity: Investments will remain sufficiently liquid to meet all operating requirements that may be reasonable anticipated; and 3. Yield: The investments shall be made with the objective of attaining a market rate of return, which takes into account investment risks and liquidity needs. D. Authorized Investments. As allowed by ORS 294.035 and 294.810, include: 1. Deposits in insured institutions or credit unions in compliance with ORS; 2. Oregon Short-Term Funds (OSTF)/Local Government Investment Pool (LGIP); and 3. U.S. Treasury and Government Agency Obligations, which are lawfully, issued general obligations of the United States and whose payment is guaranteed by the United States Government. E. Investment Management and Reporting. 1. Methods: Except where legally required to hold separate funds, the City will consolidate cash balances from all funds to maximize investment earnings. Net investment income will be allocated to the various funds based on generally accepted accounting principles. 2. Reporting: On a basis, the City Council will receive a report outlining the investment balances, securities held, maturity dates, and a status of compliance with the investment policy. SECTION 17. ANNUAL FINANCIAL AUDITS A. Annual Audit Required. The Oregon Municipal Audit Law (ORS 297.405 – 297.555) requires a financial audit and examination be made of the accounts and financial affairs of the City at least once a year. Consistent with State law, the City of Woodburn will conduct an annual independent audit of the preceding fiscal year. B. Audit Standards. Woodburn’s annual financial audits will be conducted in accordance with auditing standards generally accepted in the United States. Those standards require that an independent auditor plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. The audit will examine, on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. The audit will also assess accounting principles used and significant estimates made by management, as well as evaluating the overall basic financial statement presentation. The audit will contain an assessment of the City’s internal financial controls and procedures make any necessary recommendation for improvement. C. Finance Director and City Administrator Oversight. It will be the responsibility of the Finance Director and the City Administrator to oversee the annual audit process. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 218 D. Preparation of Financial Statements. When feasible, City staff will prepare and provide annual financial statements to the auditor’s satisfaction. If staffing levels or other barriers exist to internal preparations of financial statements, the City Administrator may authorize the auditor’s preparation of financial statements for the purposes of completing the annual audit on time. E. Audit Deadlines & Extensions. Per Section 17 the annual audit will be 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. Any and all requests for audit filing or presentation extensions must be approved by both the City Administrator and the auditor. In the event that an audit filing extension is requested and/or granted, the City Administrator will inform the City Council of the reason for the extension request and estimated time line for completing, presenting and filing the audit. F. Audit Presentation to Council. The annual audit findings will be presented to the Woodburn City Council during a regularly scheduled City Council meeting by a representative of the audit firm. All audits presented to the City Council must be complete and signed by a representative of the audit firm. G. Budget Committee Review. A copy of the annual financial report will be provided to the Woodburn Budget Committee for their review. SECTION 18. PROGRAMS A. Discretionary Programs. To the extent discretionary resources are available, high priority services areas will be slated for growth. Lower priority service areas will receive constant or decreasing discretionary support. Based on the direction of the City Council, discretionary programs are identified, and prioritized, as follows: Police Patrol & Public Safety Police Support Services Financial Services Legal Services Land Use Planning Economic Development Code Enforcement General Administration Library Aquatic Center Recreation Programming Parks and Park/Tree Maintenance Other General Fund Supported Non-Essential Program & Services Computer/Network transfers (new and replacements of equipment and servers) Discretionary Transfers (i.e. Transit, Streets, RSVP, etc.) ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 219 Community Services (i.e. flower baskets, TOT Grants – where permissible, etc.) Intergovernmental Agreements that provide no direct offsetting revenues SECTION 19. RESOURCE REDUCTION STRATEGY (ALL FUNDS) A. Goal & Reduction Approach. When faced with a potential reduction in resources, the City’s goal is to continue to provide services in a professional, effective and efficient manner. Consequently, to the extent possible, across-the-board reductions in expenditures will be avoided. B. Case-by-Case Consideration. Reductions will be made on a case-by-case basis, focusing on each individual program or service. If possible, 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 they will be made in a moderate case-by-case basis to discretionary supported programs and services. D. Discretionary Contributions. If further reductions are required, any discretionary funding that supplements or supports services mostly supported with dedicated resources will be reduced or eliminated. This may apply to programs or activities expanded or started with discretionary resources within the last few years. Exceptions may be made on a case-by-case basis by the City Council. E. Furlough Days. If personnel budget/salary saving are required, the City may consider a reduced work week or furlough days prior to laying off staff. F. Consideration List. Programs funded by discretionary resources will be reduced or eliminated as needed. Legal restrictions or the City’s ability to maintain minimal service levels will be considered. The City Administrator can determine the appropriate level of consideration at his/her sole discretion when making mid-year reductions or comprising the annual budget proposal. Based on the direction of the City Council, the order of City service areas to be considered for reductions are: Intergovernmental Agreements that provide no direct offsetting revenues Community Services (i.e. flower baskets, TOT Grants – where permissible, etc.) Discretionary Transfers (i.e. Transit, Streets, RSVP, etc.) Computer/Network transfers (addition or replacement of computers and servers) Other General Fund Supported Non-Essential Program & Services Parks and Park/Tree Maintenance Recreation Programming Aquatic Center Library General Administration Code Enforcement ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 220 Economic Development Land Use Planning Legal Services Financial Services Police Support Services Police Patrol & Public Safety G. Indirect Costs. The City’s overhead programs will not be prioritized, but will be sized to the need and size of the overall organization. Generally, wherever possible, the City’s goal is to make fee- supported programs self-sufficient. This includes recovering those programs’ appropriate share of the City’s overhead costs. If reductions occur, then indirect costs will be sized to the needs and size of the rest of the organization. The Transit Fund is allocated the federally allowed de minimus overhead rate of 10 percent of the fund’s budget. 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 Adopted FY 2018-19 Budget 221 Five-Year Forecast The Five-Year Forecast was adopted by the City Council January 22, 2018. It is included here to add a long-term perspective to budget information. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 222 Woodburn Fiesta Mexicana (aka Fiesta) began in 1964 to mark the end of the harvest and thank the community’s farmers and workers. Now in its 54th year, the tradition continues to celebrate the Hispanic culture with family orientated festivities, which include a Queen and Court coronation, parade, classic cars, carnival, soccer tournament, excellent food and amazing entertainment. In the 2017, the Oregon Heritage Commission officially named the annual Woodburn Fiesta Mexicana the first Hispanic Oregon Heritage Tradition by the Oregon Heritage Commission. Fiesta is held at Legion Park the first weekend in August. Cover artwork by Hampton Rodriquez Used with permission ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 223 Table of Contents Introduction 1 City of Woodburn Background 1 Purpose of the Forecast 1 Forecast Methodology 1 Executive Summary 2 Economic and Demographic Assumptions 2 Issues in the Coming Years 3 Citywide Issues Beyond One Year 3 General Fund 5 Building Inspection Fund 7 Transit Fund 8 Street Fund 9 Water Fund 10 Sewer Fund 11 Remaining Funds 13 Major Assumptions – Revenues 14 Major Assumptions – Expenditures 15 Glossary 16 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 224 Introduction City of Woodburn Background The City of Woodburn is located within Marion County in the northern Willamette Valley, approximately halfway between the larger urban areas of Portland and Salem. Historically the economy of the immediate area around Woodburn centers around agricultural and forest products, with the City serving as the manufacturing and services hub for these two sectors. As nearby urban populations have grown, Woodburn has adapted by attracting a variety of new businesses ranging from advanced manufacturing, distribution and warehousing, agricultural and food processing, wood products manufacturing, regional retail and a wide range of service-providing businesses. The population of the region within a 30-mile drive of Woodburn is 2.1 million, according to the American Community Survey. Woodburn is the 21st populated city in the state and the 3rd populated city in the county. Since its incorporation in 1889, Woodburn has changed significantly in population. The City originally began as a small farming and manufacturing community. Beginning in the 1960s Woodburn became a suburb of Salem and Portland with its proximity to I-5. As of the census of 2000, 20,100 people resided in Woodburn. As of July 1 2016, its population had risen to 24,795 — a net rise of 23.4 percent over 2000.2 The US Census’ 2015 data shows Woodburn per capita income was $17,273 (compared to $27,684 for the state), and the median income for a household was $45,110, or 12 percent less than the state median household income of $51,243.3 Woodburn is an attractive community with new single and multi-family housing subdivisions already in the development queue. As surrounding communities grow and deal with ongoing transportation issues and shortages of affordable housing, Woodburn’s population will grow. Marion County’s adopted population projections indicate Woodburn will grow to 37,216 by 2030. Purpose of the Forecast The intent of this forecast is to project the financial position of primary operating funds, based on current service levels and conservative assumptions. The forecast then sets the stage for the budget process, aiding both the City Administrator and City Council in establishing policies and priorities to allocate resources appropriately. Forecasting is one of the most powerful tools the City has available to help make informed financial decisions that will ensure the City’s future vitality and economic stability. Forecast Methodology Economic forecasting is not an exact science; rather it is dependent upon the best professional judgment of the forecaster. The City of Woodburn’s approach to forecasting is to apply a conservative philosophy that neither overstates revenues nor understates expenditures. To enhance the accuracy of projections, the City identifies factors that contribute to the changes in revenues and expenditures, such as development, inflation, interest rates and known future events that will affect operations. Forecasting of operating costs embraces the concept of status quo. This concept assumes that the current level of service will continue for the next five years with cost changes 2 Population Source: Portland State University’s Certified Annual Population Estimates 2016 3 Income Source: United States Census Bureau – Quick Facts for Oregon and Woodburn ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 225 based on inflationary increases. This provides a baseline economic estimate from which reductions or increases in service levels can be determined. To the extent certain reductions or additions are anticipated, they are noted within the fund section of this report. Exceptions to the status quo assumptions are noted at the beginning of each fund. The use of existing fund balance may be considered for one-time expenditures only. Capital improvement projects are prioritized according to master plans for Water, Sewer, Transportation, Storm Water, and Parks, but are scheduled based on available resources. To the extent possible, operations are funded first and remaining resources are allocated to fund capital improvement projects. This frequently means that improvements are delayed until the needed funding has been set aside. Improvements 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 reports, audited financial statements, water and sewer master plans/rate studies and published City budgets, each of the funds listed below were examined to identify patterns in revenues, expenditures and cash balances that may indicate financial instability or threats to the sustainability of current operations. Executive Summary The forecast is based on the combined effort of all City staff and predicts that most operating funds will have sufficient resources to meet expenses over the five-year period. A few of the fund graphs depict a declining undesignated balance of resources. While this may seem alarming, it is just an indicator. In reality, the City would not submit a proposed budget where costs exceed all available resources. The forecast allows the City to identify where problems might occur and provides the adequate time to take corrective action before the situation becomes a crisis. The goal in assembling this report is to reveal trends, highlight financial issues and provide suggestions and options. We look forward to feedback from the City Council and other interested parties on identified issues. Because the fund section provides detailed information, the executive summary will focus on the most significant issues facing the City. Economic and Demographic Assumptions Oregon and the City of Woodburn’s economic condition will heavily influence the population growth. Woodburn’s economy determines the ability to retain the local workforce as well as attract new job seekers. These factors will weigh heavily upon the City’s ability to continue to provide a high-level service to the public. Issues in the Coming Year Continued focus on stabilizing finances across all funds in light of rising wages, increased retirement costs and medical insurance costs, and the need to grow the work force to sustain a growing community ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 226 The Urban Growth Boundary (UGB) expansion creates opportunities future development (an estimated 1,000 housing units are already in the permit phase), but also increases future demands on water, sewers, streets and building activities Expansion of the Economic Development program Citywide Issues Beyond One Year Public Employees Retirement System (PERS) The City participates in the Oregon PERS State and Local Government Rate Pool, which two years ago projected rate increases of 20 percent beginning 2017-19; however, the actual rate increase was 25 percent. The updated rates received in November 2017 show a significant average increase of 28 percent for the two-year period 2019- 21. Rates are projected to increase an average of 25 percent each biennium beginning 2021-23 and peaking in 2029-31. Rate relief is projected to begin in the 2033-35 biennium. Unfortunately these projections are not the worst case scenario as significant drops in the financial market will affect interest earnings and cause PERS rates to increase beyond the current projections. In 2017 the State of Oregon created a PERS Unfunded Liability Task Force to identify options to generate savings or new funding to be applied to the PERS unfunded liability. The Task Force identified the creation of a program that will incentivize employers to reduce or eliminate the unfunded liability by providing a partial match to qualifying side account contributions. The Task Force identified an example of a 25 percent match for the creation of a qualifying side account. In FY 2017-18 the City’s General Fund PERS reserve is $1.5 million and this amount is available for the creation of a qualifying PERS side account. A recommended goal and policy change is to increase the PERS reserve and to have all City funds participate in the set-aside for possible future contribution to PERS. Health Insurance Though the City has implemented a high-deductible health plan and attempted to control health insurance costs, the growth rates on some policies have continue to increase. Due to the uncertainty in health care premiums and the future stability of the Affordable Care Act, the first forecast year includes a 10 percent growth assumption, and 12 percent increase is assumed in years 2-5. General Fund Service demands in Police and Community Services (i.e. Library, Aquatic Center, Recreation, and Parks) will increase as Woodburn’s populations grows. Meeting the service demands will require new/additional revenue or cuts to existing programs. In addition, the facilities funded by the General Fund, including City Hall, the Library, and the Aquatics Center still have a significant amount of deferred maintenance. The FY 2017-18 budget includes $750,000 for upgrades to the City Hall Roof and HVAC system, Council Chambers, Finance area, and the Community Development area. In FY 2018-19, the new marijuana tax revenue will be budgeted. This revenue is prorated based on a mix of population and the number of growers/dispensaries within the city limits. A modest value of $60,000 is included in the forecast. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 227 Water The operational fund is in weak financial health primarily due rising operational costs without a corresponding rate increase since 2006. The fund has ended each fiscal year in the positive due to the deferral of capital improvement projects. Given the anticipated population growth, new service is expected in the next five years. A consultant is currently completing a rate study, which will take into consideration capital improvement projects and operations expenses. The results of the study and a recommendation for rate increases will be presented to City Council in the spring 2018. Transit Each year the Transit Fund struggles to meet its operational needs, and most years is able to maintain a fund balance due to an annual subsidy of $116,000 from the General Fund. In FY 2016-17, despite the subsidy, the Transit Fund ended the year with an operating deficit of $27,857, which required the use of fund balance. As a corrective action, in May 2017 a position was eliminated to reduce costs. Transit is aggressively seeking grants to fund operations and maintain and/or increase current levels of service. In FY 2018-19 HB 2017 Keep Oregon Moving will be implemented, inclusive of a 0.1% employee payroll tax to fund public transportation. As of the preparation of this report, the State has not provided implementation information, nor information about revenue estimates and distribution dates. If the 0.1% tax information is released prior to the FY 2018-19 budget development, the new tax revenue and expenses will be included, otherwise this information will be included in the FY 2019-20 budget. Sewer The Sewer Fund reflects the utility rate revenue and operational costs. Major expansion at the Wastewater Treatment Plant (WWTP) originally planned in 2011-12 is on hold awaiting a decision from DEQ regarding the water quality limits for temperature. The decision may modify the original improvements projects, and will certainly cost more than planned due to the delay in completion time. Streets The City has been allowing the fund balance to grow in preparation for priority capital projects. Currently the West Hayes Street improvement is the top capital improvement project. HB 2017 Keep Oregon Moving will be implemented, inclusive of a 4-cent gas tax increase in 2018. As of the preparation of this report, the State has not provided implementation information, nor revenue estimates and distribution dates. If the gas tax information is released prior to the FY 2018-19 budget development, the new tax revenue and expenses will be included; otherwise this information will be included in the FY 2019-20 budget. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 228 General Fund Variances from Status Quo Assumptions None Key Assumptions Property tax revenue increase of 3 percent in years 1-5 PERS rate increase (25 percent impact) as of July 1, 2017; 28 percent increases in years 2-5 General Fund Right-of-Way charge on Water and Sewer of 5 percent continues Operating Position - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Actual Actual Projection Forecast Forecast Forecast Forecast Forecast General Fund Transfers Capital Outlay Mat & Svcs Personnel Revenue Fund Balance Property taxes account for nearly two-thirds (65 percent) of the annual revenues in the General Fund. Property taxes will increase as new developments occur within City limits, but it takes several years to see the income increase. The forecast assumes a conservative 3 percent growth in property tax revenue. Franchise fees, the second largest revenue in this fund, are based on the gross revenues collected in Woodburn for utilities that use the City’s right-of-way. Private utilities doing business in the City of Woodburn include Portland General Electric, Northwest Natural Gas, Qwest, Republic Services, Wave Broadband, Woodburn ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 229 Ambulance and others. The only way this source of revenue will increase is if the private revenues derived from Woodburn residents also increase. Intergovernmental is the third largest type of revenue at 5 percent. This type includes state and federal grants, and state cigarette, liquor and revenue sharing. The City has begun to receive state shared revenue for marijuana sales. Revenues are projected to increase at a modest 2.0 percent rate beyond year one of the forecast period. Capital Projects — From Operating Revenues The City has postponed a number of maintenance projects for several years. In FY 2017-18 a budget of $750,000 was set aside to work on the most critical projects. Already in FY 2017-18, the first phase of the City Hall roof replacement was completed. Other projects will include the City Council Chambers, remodeling of the Finance and Community Development areas, and Aquatic Center repairs. Potential Impacts and Issues There are potential future demands that could increase costs in this fund; however, resources will need to be closely monitored. Potential future demands include: Police Staffing 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. Parks & Facilities Maintenance As demand continues to grow for the public’s use of City parks, additional burden is placed on the City’s General Fund to provide enhanced services. Additional staff hours are required for cleanup and maintenance of these parks. These potential cost increases are not included in the forecasts. Facilities maintenance continues to be a challenge with aging buildings requiring increasingly expensive repairs and maintenance. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 230 Building Inspection Fund Variances from Status Quo Assumptions Permit revenues have shown slight decrease in FY 2016/17 Additional position approved in FY 2014/15 Supplemental Budget, currently unfilled Operating Position - 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Actual Actual Projection Forecast Forecast Forecast Forecast Forecast Building Inspection Fund Mat & Svcs Personnel Revenue Fund Balance The Building Inspection team provides services to ensure safe building design and construction through the enforcement of building codes and standards. Revenues are based on permits issued for new development and redevelopment that historically ebbs and flows. Permits are collected prior to the work being done, therefore cash balances exist to pay for services to be performed in the future. Future revenues are based on estimates of when specific projects might begin. Costs reflect cuts and reductions already in place and estimated inflationary influences. Potential Impacts and Issues Delays in developers submitting plans or starting construction will impact the bottom line. The City will closely monitor the actual revenues against the forecast and will take corrective action if necessary. The Building Fund, of course, will be significantly impacted by the Urban Growth Boundary expansion. Approximately 50 percent of the Woodburn School District 2015 voter approved bond measure allows for significant construction work to all the school buildings for repairs, additions and two new schools. The school bond will impact the Building Department workload and revenue over the next five years, and also require additional staff and vehicles. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 231 Transit Fund Variances from Status Quo Assumptions Reduction of one FTE in May 2017 Key Assumptions Ability to continue to obtain grant funding General Fund contribution remains stable for forecast period Fares remain consistent for forecast period Operating Position - 200,000 400,000 600,000 800,000 1,000,000 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Actual Actual Projection Forecast Forecast Forecast Forecast Forecast Transit Fund Transfers Capital Outlay Mat & Svcs Personnel Revenue Fund Balance Transit provides Dial-a-Ride services for disabled citizens and fixed route bus operations. It is funded by a contribution of $116,000 from the General Fund, with the balance obtained from fare revenue and grants. The City actively seeks state and federal funds and manages staffing and service levels to available resources. In May 2017 one full time position was eliminated to reduce costs and preserve a small fund balance. Capital Projects — From Operating Revenues Replacement of buses and vans is done as needed and historically has occurred when grant funding is available. The spike in Capital Outlay in FY 2014-15 was for grant-funded purchases. Potential Impacts and Issues Should a large, unanticipated curtailment of state and/or 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 Adopted FY 2018-19 Budget 232 Street Fund Variances from Status Quo Assumptions None Operating Position - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 5,000,000 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Actual Actual Projected Forecast Forecast Forecast Forecast Forecast Street Fund Transfers Capital Outlay Mat & Svcs Personnel Revenue Fund Balance State gas taxes are the largest source of revenue followed by privilege taxes paid by PGE and NW Natural. Capital Projects — From Operating Revenues The next major capital outlay project is West Hayes Street from Settlemier to Cascade, and Hardcastle Avenue/Railroad Crossing Realignment. Fund balance accumulates in the fund in preparation of subsequent capital projects. Potential Impacts and Issues Due to the increase in the gas tax/registration/other fees, and the shifting of shared revenues (to cover street lighting expenses) to this fund, the financial outlook remains relatively stable. Privilege taxes are dependent on population growth and can also be impacted by weather patterns. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 233 Water Fund Variances from Status Quo Assumptions Water rate study will recommend future rate increases Operating Position Water revenues is primarily driven by consumption. The funds costs are a mix of fixed expenses for the systems and infrastructure required to provide water, plus variable operating expenses. The last water rate increase was adopted in 2006. Since then costs have steadily risen without a corresponding rate increase. The fund has been sustained through a combination of maintenance/capital project deferrals and the use of fund balance. Recognizing that this trend cannot continue, a rate study consultant was hired in FY2017-18, with the goal of receiving rate recommendations in spring 2018. - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Actual Actual Projected Forecast Forecast Forecast Forecast Forecast Water Fund Debt Service Transfers Capital Outlay Mat & Svcs Personnel Revenue Fund Balance Potential Impacts and Issues As personnel, material and services costs continue to increase, levels of service will become difficult to maintain. The update of the Water Master Plan currently underway will inform future operating needs and may impact rates. Additionally, unknown capacity improvements predicated by the UGB expansion will impact future capital needs. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 234 Sewer Fund Variances from Status Quo Assumptions None Operating Position - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Actual Actual Projected Forecast Forecast Forecast Forecast Forecast Sewer Fund Debt Service Transfers Capital Outlay Mat & Svcs Personnel Revenue Fund Balance Potential Impacts and Issues In 2007 the City entered a Mutual Order Agreement (MAO) with the Department of Environmental Quality which established an implementation framework, interim effluent limitations and schedule for completing improvements to the wastewater facility for compliance with winter-time ammonia limits and temperature total maximum daily load (TMDL). The temperature TMDL per the MAO was to be based on the findings of a separate water quality analysis that was currently being conducted by DEQ for the Molalla-Pudding River Sub-basin. The Molalla-Pudding River Sub-basin TMDL was issued by DEQ December 2008 and was subsequently approved the U.S. Environmental Protection Agency (EPA). An evaluation report was submitted to DEQ in April 2009, which provided the framework, implementation schedule and identified the required improvements needed to meet compliance with the established limits. In 2011 the City sold Wastewater Revenue and Refunding Bonds to fund the needed future wastewater treatment plan compliance upgrades. In January 2012 the final design plans were submitted to DEQ based on their previously approved evaluation report. In August 2013 EPA provided notice to DEQ disapproving of Oregon Water Quality Standards. Natural ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 235 Conditions Criteria for Temperature, and Statewide Narrative Natural Conditions Criteria, in general. The Pudding River TMDL for temperature, established in 2008 using natural criteria, could no longer be used for permitting. Staff has been working with DEQ to update the current MAO to reflect the changes, limits and timeline that have been influenced by the court’s decision. Until a water quality standard is established for the Pudding River, the City’s National Pollutant Discharge Elimination System permit will not be renewed, nor can the City move forward with upgrades at the Water Treatment Plant as related to temperature compliance. Currently an outcome and timeline for DEQ in resolving temperature limits for water bodies that cannot meet numeric criteria is not known. Though the City has issued approximately $43 million in bonds for the project, many portions of the project are stalled until a decision is made. This brings uncertainty for the Sewer Fund because project costs will be more than estimated due to the multi-year delay. In addition to the uncertainty surrounding the permit and capital projects, unknown capacity improvements predicated by the UGB expansion may also impact future capital needs. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 236 Remaining Funds Capital Construction Funds Capital Construction Funds are not included in this forecast because their activity is limited by funds available. A more robust capital construction plan and reporting mechanisms were implemented for development during the FY 2018-19 budget cycle. Remaining Funds The remaining 19 funds have dedicated revenue sources, are for a specific purpose, or have nominal activity. These funds have not been included as part of the Five-Year Forecast. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 237 Major Assumptions – Revenues The assumptions for this forecast are based on historical trends and expected growth. Most revenues will be improved as the City’s boundary grows, but there will be pressure on staffing levels or other expenses that may generate offsetting expenses in the short run. Revenue Assumptions Property Taxes — General Fund The Marion County Assessor determines the taxable assessed value of each property. In Oregon, there is no correlation between real market value and assessed value. Generally, assessed values grow by 3 percent per year as allowed by the state constitution, but has been impacted by compression. Reduced property tax revenue due to compression reached a peak during the recession and has steadily improved in the last three years. The City’s tax rate is permanently set at $6.0534 per $1,000 of assessed value, and is subject to limitation under Ballot Measures 5 and 50. Franchise Fees — General Fund These fees are assessments on the utility companies’ gross receipts for using the City’s right-of-way. Rates vary by type of utility ranging from 3 percent to 8 percent. Franchise fees are assessed on telecommunication, cable television, natural gas, electric utilities, ambulance and garbage. These revenues are expected to grow at a rate of 2 percent for the forecast period. Charges for Goods & Services — Utility User Charges Water: The forecast assumes a 2 percent annual increase due to typical new development. Water rates are currently under review, and will likely result in a rate increase recommendation. Sewer: The forecast assumes a 2 percent annual increase for growth. The last rate increase adopted by City Council was effective July 1, 2014 at 9.5 percent. Gas Taxes The State Gas Tax is estimated with a growth rate of 2 percent 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. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 238 Major Assumptions – Expenditures Personnel Services Wages: Assumed to increase by 3.75 percent per year across all funds and all labor groups. This is a conservative estimate, which takes into account bargaining agreements and merit increases. Bargaining Group FY 2017-18 FY 2018-19 FY 2019-20 Woodburn Police Association – Officers (WPA) 3% 2.75% 2.5% Woodburn Police Association – Community Service Officers (WPA) 4% 4% 2.5% American Federation of State, County, and Municipal Employees (AFSCME) Varied 2% N/A Insurance: A growth rate of 10 percent is used for insurance costs in the first year, and 12 percent used in years 2-5. PERS: Rate assumptions vary somewhat by fund, with an average rate of 28 percent used for the first year, and 25 percent average growth rate applied to years 2-5. Material and Services Impacts of inflation are assumed to steadily increase over the five years at 3 percent. 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. However, workers’ compensation and other liability insurance rates may cause this category to exceed the management targets as years pass. Capital Equipment The Public Works Fund maintains a replacement reserve for capital equipment replacement, which is funded via transfers from the Water, Streets and Sewer funds. The General Fund replaces equipment on an as-needed basis or emergency basis, with emphasis on whether funding is available. Debt Service Estimates are based on amortization schedules for outstanding debt issues. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 239 Wage Scales The City’s wage scales include the American Federation of State, County and Municipal Employees (AFSCME), the Woodburn Police Association (WPA), Sergeants, Part-time and Unrepresented Full-Time. Part-Time Wage Scale Effective 07/01/2018 Grade Position Entry Mid Max 1 Intern 10.75 $ 11.83 $ 13.01 $ Library Page Lifeguard Office Aide Recreation Leader Vehicle Custodian 2 Recreation Programmer I 11.04 $ 12.14 $ 13.36 $ Swim Instructor 3 Head Lifeguard 11.31 $ 12.44 $ 13.69 $ Recreation Programmer II 4 Recreation Specialist 11.48 $ 12.63 $ 13.89 $ 5 Lead Swim Instructor 12.05 $ 13.25 $ 14.58 $ Medical Transport Driver Parks & Custodial Worker Recreation Coordinator 6 Aquatics Shift Supervisor 12.65 $ 13.91 $ 15.30 $ 7 Community Relations Assistant 13.28 $ 14.61 $ 16.07 $ 8 Library Assistant 13.94 $ 15.34 $ 16.87 $ 9 Dial-a-Ride Transportation Driver 14.64 $ 16.10 $ 17.71 $ 10 Cashier 15.18 $ 16.70 $ 18.36 $ 11 Library Associate 15.37 $ 16.91 $ 18.60 $ Transportation Bus Driver Utility Worker I 12 16.14 $ 17.75 $ 19.53 $ 13 16.95 $ 18.64 $ 20.51 $ 14 Police Property & Evidence Technician 17.79 $ 19.57 $ 21.53 $ 15 IT Network Technician 19.61 $ 21.58 $ 23.73 $ Librarian Pool Operator 16 20.59 $ 22.65 $ 24.92 $ 17 Plans Examiner/Bldg Inspector I 21.62 $ 23.79 $ 26.16 $ 18 22.70 $ 24.98 $ 27.47 $ 19 23.84 $ 26.22 $ 28.85 $ 20 25.03 $ 27.54 $ 30.29 $ 21 Plans Examiner/Bldg Inspector II 26.28 $ 28.91 $ 31.80 $ 22 Court Bailiff 27.60 $ 30.36 $ 33.39 $ Senior Planner 23 28.41 $ 31.25 $ 34.38 $ 24 28.98 $ 31.88 $ 35.06 $ 25 30.43 $ 33.47 $ 36.82 $ 26 Project Engineer 31.95 $ 35.14 $ 38.66 $ Plans Examiner/Building Inspector III 27 Court Judge Fitness Instructor Police Background Investigator Recreation Instructor Umpire/Referee Range Set rate per day/game- DOE ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 240 AFSCME Wage Scale Effective 7/1/2018 Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 A Parks & Maintenance Worker 13.02 $ 13.67 $ 14.35 $ 15.07 $ 15.82 $ 16.62 $ 17.44 $ 18.14 $ B Economic Development Assistant 13.20 $ 13.86 $ 14.56 $ 15.28 $ 16.04 $ 16.85 $ 17.69 $ 18.39 $ Lead Parks & Maintenance Worker C 13.39 $ 14.07 $ 14.77 $ 15.50 $ 16.28 $ 17.10 $ 17.95 $ 18.67 $ D 13.63 $ 14.31 $ 15.02 $ 15.78 $ 16.56 $ 17.39 $ 18.26 $ 18.99 $ E 13.87 $ 14.57 $ 15.29 $ 16.05 $ 16.86 $ 17.71 $ 18.59 $ 19.33 $ F 14.15 $ 14.85 $ 15.60 $ 16.38 $ 17.20 $ 18.05 $ 18.96 $ 19.72 $ G Meter Reader 14.45 $ 15.18 $ 15.93 $ 16.73 $ 17.56 $ 18.44 $ 19.37 $ 20.15 $ H Bus Driver 14.78 $ 15.51 $ 16.30 $ 17.11 $ 17.96 $ 18.86 $ 19.81 $ 20.59 $ I Cashier 15.18 $ 15.93 $ 16.74 $ 17.57 $ 18.45 $ 19.37 $ 20.34 $ 21.15 $ J Lead Bus Driver 15.60 $ 16.37 $ 17.20 $ 18.05 $ 18.96 $ 19.90 $ 20.90 $ 21.74 $ Police Records Clerk K Administrative Specialist 16.08 $ 16.88 $ 17.73 $ 18.60 $ 19.54 $ 20.51 $ 21.54 $ 22.40 $ Library Assistant L Court Operations Clerk 16.59 $ 17.41 $ 18.29 $ 19.20 $ 20.16 $ 21.17 $ 22.23 $ 23.11 $ Permit Technician Utility Worker I Water Technician I M Engineering Technician I 17.26 $ 18.13 $ 19.02 $ 19.98 $ 20.98 $ 22.02 $ 23.12 $ 24.05 $ IT Network Technician Library Associate Utility Worker II N Waste Water Operator I 17.80 $ 18.69 $ 19.62 $ 20.60 $ 21.63 $ 22.72 $ 23.85 $ 24.81 $ Water Operator I O Accounting Assistant 18.14 $ 19.04 $ 19.99 $ 20.99 $ 22.04 $ 23.14 $ 24.31 $ 25.28 $ Administrative Analyst Police Evidence Technician Utility Worker III P Engineering Technician II 18.50 $ 19.43 $ 20.40 $ 21.42 $ 22.49 $ 23.61 $ 24.80 $ 25.79 $ Q Building Inspector/Plans Examiner I 19.65 $ 20.62 $ 21.65 $ 22.75 $ 23.88 $ 25.07 $ 26.33 $ 27.38 $ CAD/GIS Technician Utility Worker IV Waste Water Operator III Water Technician II R Facility Maintenance Technician 20.17 $ 21.18 $ 22.24 $ 23.35 $ 24.51 $ 25.73 $ 27.02 $ 28.10 $ Fleet Maintenance Technician Water Operator II S IT Network Administrator 21.40 $ 22.47 $ 23.59 $ 24.78 $ 26.01 $ 27.32 $ 28.68 $ 29.82 $ Librarian T Associate Planner 22.48 $ 23.60 $ 24.79 $ 26.02 $ 27.33 $ 28.69 $ 30.13 $ 31.33 $ IT Software Support Specialist Lead Fleet Maintenance Technician Water Maintenance Technician U Building Inspector/Plans Examiner II 23.67 $ 24.86 $ 26.10 $ 27.41 $ 28.77 $ 30.21 $ 31.72 $ 32.83 $ Sewer Line Maintenance Technician Waste Water Laboratory Technician Waste Water Operator III V Industrial Waste Coordinator 25.05 $ 26.31 $ 27.62 $ 29.00 $ 30.45 $ 31.98 $ 33.57 $ 34.91 $ W Engineering Technician III 25.82 $ 27.11 $ 28.46 $ 29.89 $ 31.53 $ 33.26 $ 34.92 $ 36.32 $ IT Systems Administrator Waste Water Maintenance Technician Y Building Inspector/Plans Examiner III 32.14 $ 33.26 $ 34.43 $ 35.64 $ 37.24 $ 38.91 $ 40.67 $ 42.29 $ ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 241 Woodburn Police Association (WPA) Wage Scale Effective 7/1/2018 Compensation Schedule Sworn Officer GRADE Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 @ +10 years Step 10 @ + 15 years Step 11 @ +20 years 1.1 Officer 26.77 $ 27.85 $ 28.91 $ 30.34 $ 31.77 $ 33.20 $ 34.98 $ 35.69 $ 36.76 $ 37.50 $ 38.25 1.2 Officer-Basic Language 27.45 $ 28.54 $ 29.63 $ 31.09 $ 32.56 $ 34.02 $ 35.86 $ 36.59 $ 37.69 $ 38.44 $ 39.21 1.3 Officer-Advanced Lang 28.65 $ 29.79 $ 30.94 $ 32.47 $ 33.99 $ 35.52 $ 37.42 $ 38.19 $ 39.34 $ 40.13 $ 40.93 2.1 Officer-Intermediate 28.12 $ 29.24 $ 30.36 $ 31.85 $ 33.36 $ 34.86 $ 36.73 $ 37.48 $ 38.61 $ 39.38 $ 40.17 2.2 Officer-Inter Basic Lang 28.82 $ 29.97 $ 31.12 $ 32.66 $ 34.20 $ 35.74 $ 37.66 $ 38.43 $ 39.58 $ 40.37 $ 41.18 2.3 Officer-Inter Adv Lang 30.09 $ 31.30 $ 32.49 $ 34.09 $ 35.69 $ 37.32 $ 39.30 $ 40.11 $ 41.31 $ 42.14 $ 42.98 3.1 Officer-Advanced 29.46 $ 30.63 $ 31.80 $ 33.38 $ 34.95 $ 36.53 $ 38.48 $ 39.26 $ 40.44 $ 41.25 $ 42.08 3.2 Officer-Adv Basic Lang 30.20 $ 31.40 $ 32.60 $ 34.22 $ 35.83 $ 37.43 $ 39.45 $ 40.25 $ 41.46 $ 42.29 $ 43.14 3.3 Officer-Adv Adv Lang 31.51 $ 32.79 $ 34.04 $ 35.73 $ 37.39 $ 39.09 $ 41.18 $ 42.01 $ 43.27 $ 44.14 $ 45.02 Compensation Schedule NON Sworn Officer CE Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Code Enforcement 20.08 $ 20.88 $ 21.69 $ 22.77 $ 23.83 $ 24.91 $ 26.24 $ 26.77 $ Police Management Wage Scale Effective 07/01/2018 Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 4.1 Intermediate Certification 30.38 $ 31.59 $ 32.81 $ 34.44 $ 36.05 $ 37.66 $ 39.69 $ 40.49 $ 41.73 $ 42.53 $ 4.2 Int. + Basic Language 31.14 $ 32.39 $ 33.64 $ 35.29 $ 36.95 $ 38.62 $ 40.69 $ 41.51 $ 42.77 $ 43.61 $ 4.3 Int. + Advanced Language 32.51 $ 33.81 $ 35.12 $ 36.84 $ 38.58 $ 40.31 $ 42.48 $ 43.34 $ 44.66 $ 45.51 $ 5.1 Advanced Certification 31.90 $ 33.17 $ 34.47 $ 36.16 $ 37.85 $ 39.57 $ 41.68 $ 42.53 $ 43.81 $ 44.67 $ 5.2 Adv. + Basic Language 32.69 $ 34.00 $ 35.32 $ 37.07 $ 38.81 $ 40.55 $ 42.73 $ 43.61 $ 44.91 $ 45.79 $ 5.3 Adv. + Advanced Language 34.14 $ 35.50 $ 36.87 $ 38.69 $ 40.50 $ 42.33 $ 44.59 $ 45.51 $ 46.88 $ 47.80 $ 6.1 Supervisory Certification 33.42 $ 34.74 $ 36.10 $ 37.87 $ 39.66 $ 41.44 $ 43.67 $ 44.55 $ 45.90 $ 46.79 $ 6.2 Super. + Basic Language 34.25 $ 35.63 $ 37.02 $ 38.83 $ 40.66 $ 42.48 $ 44.76 $ 45.67 $ 47.04 $ 47.98 $ 6.3 Super. + Advanced Language 35.75 $ 37.19 $ 38.64 $ 40.52 $ 42.43 $ 44.35 $ 46.73 $ 47.69 $ 49.11 $ 50.07 $ Open Range Starting Mid High LT Police Lieutenant 52.52 $ 53.76 $ 55.02 $ ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 242 Unrepresented Wage Scale Effective 07/01/2018 Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 A Aquatics Coordinator 15.74 $ 16.26 $ 16.78 $ 17.29 $ 17.98 $ 18.70 $ 19.45 $ 20.23 $ Recreation Supervisor B 17.52 $ 18.20 $ 18.86 $ 19.53 $ 20.19 $ 20.86 $ 21.52 $ 22.19 $ C Accountant 20.30 $ 21.07 $ 21.84 $ 22.61 $ 23.38 $ 24.15 $ 24.92 $ 25.67 $ D 21.31 $ 22.13 $ 22.93 $ 23.75 $ 24.54 $ 25.37 $ 26.16 $ 26.98 $ E Payroll Specialist 22.37 $ 23.24 $ 24.06 $ 24.93 $ 25.79 $ 26.62 $ 27.48 $ 28.31 $ F 23.49 $ 24.39 $ 25.29 $ 26.16 $ 27.06 $ 27.97 $ 28.84 $ 29.70 $ G 24.67 $ 25.59 $ 26.54 $ 27.48 $ 28.42 $ 29.34 $ 30.28 $ 31.22 $ H Executive/Legal Assistant 25.91 $ 26.90 $ 27.89 $ 28.85 $ 29.84 $ 30.82 $ 31.81 $ 32.79 $ Management Analyst II I Facilities and Grounds Maintenance Supervisor 27.19 $ 28.23 $ 29.26 $ 30.30 $ 31.33 $ 32.37 $ 33.41 $ 34.44 $ Police Support Services Manager Water Treatment Supervisor/Operator III J Planner 28.56 $ 29.64 $ 30.73 $ 31.81 $ 32.90 $ 33.98 $ 35.06 $ 36.14 $ Senior Engineering Technician Wastewater Treatment Plant Supervisor/Operator III K Senior Management Analyst 30.00 $ 31.14 $ 32.27 $ 33.42 $ 34.55 $ 35.69 $ 36.82 $ 37.96 $ L Senior Planner 31.49 $ 32.69 $ 33.88 $ 35.08 $ 36.27 $ 37.47 $ 38.66 $ 39.86 $ Wastewater Treatment Plant Supervisor/Operator IV M Project Engineering 33.07 $ 34.32 $ 35.58 $ 36.83 $ 38.09 $ 39.35 $ 40.61 $ 41.84 $ PW Operations Division Supervisor N 34.72 $ 36.05 $ 37.35 $ 38.67 $ 39.99 $ 41.31 $ 42.64 $ 43.94 $ O 36.45 $ 37.84 $ 39.22 $ 40.62 $ 42.00 $ 43.38 $ 44.77 $ 46.14 $ ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 243 Chart of Accounts As part of the Finance Department’s efforts to improve efficiency, the chart of accounts is under review for consolidation and improved account names. There are numerous accounts that say closed or refer the user to other accounts for usage. Account Number Description Classification REVENUE 3081 Beginning Fund Balance Fund Balance 3111 Property Tax - Current Taxes 3112 Property Tax - Delinquent Taxes 3113 Pmt in Lieu of Taxes Taxes 3133 Hotel/Motel Tax Taxes 3141 Privilege Tax, PGE Franchise Fees 3142 Privilege Tax, NW Natural Franchise Fees 3171 City Gas Tax Taxes 3181 911 Tax Taxes 3211 Business License Licenses and Permits 3212 Liquor License Licenses and Permits 3219 Other License Licenses and Permits 3220 Taxicab Permits Licenses and Permits 3221.101 Building Permits Licenses and Permits 3221.102 Mechanical Permits Licenses and Permits 3221.103 MC Electrial/Plumbing Per Licenses and Permits 3221.104 Bldg Permit State Surchar Licenses and Permits 3221.105 Plan Check Fees Licenses and Permits 3221.106 Fire Check Fees Licenses and Permits 3221.107 State Mfg Home Fee Licenses and Permits 3221.108 M.C. Admin Fee Licenses and Permits 3221.109 Plan Check--Mechanical Licenses and Permits 3221.110 CET Administrative Fee Licenses and Permits 3222 Unused Account Licenses and Permits 3223 Curb Cuts and Bores Licenses and Permits 3224 R/W Construction Permits Licenses and Permits 3225 Filming Permits Licenses and Permits 3228 Franchise Fees Franchise Fees 3228.001 X5 OpCo LLC Franchise Fees 3228.002 LS Networks Franchise Fees 3228.003 PGE Franchise Fee Franchise Fees 3228.004 NW Natural Franchise Fee Franchise Fees 3228.005 CenturyLink Franchise Fee Franchise Fees 3228.006 Republic Services Franchise Fee Franchise Fees 3228.007 Wave Broadband Franchise Fee Franchise Fees 3228.008 Woodburn Ambulance Franchise Fee Franchise Fees 3228.009 Gervais Telephone Franchise Fee Franchise Fees 3228.010 Preferred LD Franchise Fee Franchise Fees 3228.011 Matrix Franchise Fee Franchise Fees 3228.012 Sprint Franchise Fee Franchise Fees 3228.05 Other Small Franchises Franchise Fee Franchise Fees 3229 Franchise Fee, X5 OpCo LLC Franchise Fees 3230 Franchise Fee, LS Networks Franchise Fees 3231 Franchise Fee, PGE Franchise Fees 3232 Franchise Fee, NW Natural Franchise Fees 3233 Franchise Fee, CenturyLink (Qwest) Franchise Fees 3234 Franchise Fee, Republic Services (Allied) Franchise Fees 3235 Franchise Fee, Wave BB Franchise Fees 3236 Franchise Fee, W Ambulance Franchise Fees 3237 Franchise Fee, Gervais Tel Franchise Fees 3238 Franchise Fee Reconex Franchise Fees 3239 Franchise Fee Sprint Franchise Fees 3240 Franchise Fee, Preferred LD Franchise Fees 3241 Franchise Fee, Matrix Franchise Fees 3242 Franchise Fee - Other Small Franchise Fees 3243.470 General Right of Way - Water (Paid to Gen Fund by Water & Sewer) Franchise Fees 3243.472 General Right of Way - Sewer (Paid to Gen Fund by Water & Sewer) Franchise Fees 3331 Federal Grants Direct Intergovernmental 3332 Federal Grants Intergovernmental 3333 Federal Grants Indirect Intergovernmental 3333.001 DoT Fund Exchange Intergovernmental 3333.601 5310 Discretionary Ops Intergovernmental 3333.602 5310 Discretionary Cap Intergovernmental 3333.603 5311 Formula Operation Intergovernmental 3333.604 ARRA Stimulus Intergovernmental ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 244 Account Number Description Classification 3333.605 Veh Prev Maint Intergovernmental 3341 State Grants Intergovernmental 3341.601 STF Formula Intergovernmental 3341.602 STF Discretionary Intergovernmental 3342 Grant Award #26378 Intergovernmental 3343 JARC Job Access Revers Intergovernmental 3344 New Freedom Intergovernmental 3351 Grants Intergovernmental 3361 State Gas Tax Intergovernmental 3362 State Liquor Proration Intergovernmental 3363 State Cigarette Tax Intergovernmental 3364 State Revenue Sharing Intergovernmental 3365 Regional Library Services Intergovernmental 3366 Ready to Read Grant Intergovernmental 3367 State Marijuana Tax Distribution - HB 3400 Local Option Tax Intergovernmental 3414 Accounting Services Charges for Goods and Services 3415 Sale of Documents Charges for Goods and Services 3415.001 Sale of Bid Documents Charges for Goods and Services 3416 Lien Search Revenue Charges for Goods and Services 3417 Resale of Merchandise Charges for Goods and Services 3418 Concession Sales Charges for Goods and Services 3421 Police Reimbursements Charges for Goods and Services 3421.001 Reimbursements School District (IT Service for other cities/districts) Charges for Goods and Services 3421.002 Reimbursements Hubbard (IT Service for other cities/districts) Charges for Goods and Services 3421.003 Reimbursements Mt Angel (IT Service for other cities/districts) Charges for Goods and Services 3421.004 Reimbursements Silverton (IT Service for other cities/districts) Charges for Goods and Services 3421.005 Reimbursements Aurora FD (IT Service for other cities/districts) Charges for Goods and Services 3421.006 Reimbursements St Paul FD (IT Service for other cities/districts) Charges for Goods and Services 3421.007 Reimbursements Mt Angel FD (IT Service for other cities/districts) Charges for Goods and Services 3421.008 Reimbursement METCOM (Norcom) (IT Service for other cities/districts) Charges for Goods and Services 3421.009 Reimbursement Gervais (IT Service for other cities/districts) Charges for Goods and Services 3421.010 Reimbursement Woodburn Fire Dist (IT Service for other cities/districts) Charges for Goods and Services 3421.011 Reimbursement Stayton PD (IT Service for other cities/districts) Charges for Goods and Services 3421.012 Reimbursements Turner PD (IT Service for other cities/districts) Charges for Goods and Services 3421.013 Reimbursements Marion County (IT Service for other cities/districts) Charges for Goods and Services 3421.014 Reimbursements OEM (IT Service for other cities/districts) Charges for Goods and Services 3421.016 Reimbursements RMS Licensing Charges for Goods and Services 3422 Records Mgmt System (RMS) (Cost Sharing portion of Aegis Software) Charges for Goods and Services 3422.002 Rec Mgmt (RMS) Hubbard Charges for Goods and Services 3422.003 Rec Mgmt (RMS) Mt Angel Charges for Goods and Services 3422.004 Rec Mgmt (RMS) Silverton Charges for Goods and Services 3422.010 Rec Mgmt (RMS) Woodburn Fire Dist Charges for Goods and Services 3422.011 Rec Mgmt (RMS) Stayton PD Charges for Goods and Services 3422.012 Rec Mgmt (RMS) Turner PD Charges for Goods and Services 3431 Weed/brush Abatement Charges for Goods and Services 3434 Water Revenue Charges for Goods and Services 3434.101 Water Sales Revenue Charges for Goods and Services 3434.102 New Services Charges for Goods and Services 3434.103 Re-connection Fees Charges for Goods and Services 3434.104 Vacations Charges for Goods and Services 3434.105 After Hours Fee Charges for Goods and Services 3434.106 NSF Check Fee Charges for Goods and Services 3434.107 System Improvements Charges for Goods and Services 3434.108 Bulk Water Sales Charges for Goods and Services 3434.109 System Repairs Charges for Goods and Services 3434.111 Collections Charges for Goods and Services 3434.112 Late Fees Charges for Goods and Services 3435 Sewer Revenue Charges for Goods and Services 3435.101 Sewer System Revenue Charges for Goods and Services 3435.102 Service Chg-95-6 Increase Charges for Goods and Services 3435.103 Septage Dumping Charges for Goods and Services 3435.111 Collections Charges for Goods and Services 3445 Dial a Ride Daily Charges for Goods and Services 3446 Transit RHF Receipts Charges for Goods and Services 3447 Transit System Fares Charges for Goods and Services 3451 T&E Planning Develop Fee Charges for Goods and Services 3456 Planning Fees Charges for Goods and Services 3458.101 Transportation Impact Fees Charges for Goods and Services 3458.201 Storm SDC's Charges for Goods and Services 3458.301 Water SDC's Charges for Goods and Services 3458.401 Sewer SDC's Charges for Goods and Services 3458.501 Park's SDC's Charges for Goods and Services ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 245 Account Number Description Classification 3471 Pool Program Revenues Charges for Goods and Services 3471.101 Pool Admissions Charges for Goods and Services 3471.102 Pool Memberships Charges for Goods and Services 3471.103 Pool Rentals Charges for Goods and Services 3471.104 Swimming Lessons Charges for Goods and Services 3471.105 Sponsorships Charges for Goods and Services 3471.106 Fitness Classes Charges for Goods and Services 3471.107 Towels/Misc Charges for Goods and Services 3472 Rural Readers' Fees Charges for Goods and Services 3473 Recreation Program Revenue Charges for Goods and Services 3473.101 Youth Sports Charges for Goods and Services 3473.102 Adult Sports Charges for Goods and Services 3473.103 Youth Program Charges for Goods and Services 3473.104 Administration Charges for Goods and Services 3473.105 Adult Program Charges for Goods and Services 3473.106 Sponsorship Revenue Charges for Goods and Services 3473.107 Teen Program Revenue Charges for Goods and Services 3473.108 After School Club Charges for Goods and Services 3473.109 Recreation Trust Charges for Goods and Services 3473.110 Arts & Culture Charges for Goods and Services 3473.111 Active Adult Charges for Goods and Services 3474 Event Admission Charges for Goods and Services 3474.099 Fiesta Event Admissions Charges for Goods and Services 3475 Museum Admission Charges for Goods and Services 3476 Event Sponsorships Charges for Goods and Services 3476.099 Fiesta Event Sponsorships Charges for Goods and Services 3491 Rental Income Charges for Goods and Services 3530 Court Fines from Other Jurisdictions Fines and Forfeits 3531 Court Fines Fines and Forfeits 3531.101 Police Training Surcharge Fines and Forfeits 3532 Towing Fee Fines and Forfeits 3533 Alarm Fee Fines and Forfeits 3534 Rural Reader's Fines Fines and Forfeits 3535 Sewer Discharge Fines Fines and Forfeits 3536 Library Fines Fines and Forfeits 3611 Interest from Investments Miscellaneous Revenue 3612 Interest Fr Interfund Lns Miscellaneous Revenue 3614 Special Assessment-Intere Miscellaneous Revenue 3615 Interest fr Deferred Pmts Miscellaneous Revenue 3625 Facilities Rent Miscellaneous Revenue 3625.001 Rent-METCOM (Norcom) Miscellaneous Revenue 3631 Insurance Recoveries Miscellaneous Revenue 3632 Judgements & Settlements Miscellaneous Revenue 3641 Annual Access Fee Miscellaneous Revenue 3642 Loan Repmt--1st Loan Dvdn Miscellaneous Revenue 3642.110 Small Business Loan Miscellaneous Revenue 3643 Loan Repmt--2nd Loan Miscellaneous Revenue 3644 Liquidated Damages Miscellaneous Revenue 3651 Internal Rent Revenue Miscellaneous Revenue 3652 Interfund Stores Issues Miscellaneous Revenue 3652.001 IT Revenue - General Fund Miscellaneous Revenue 3652.110 IT Revenue - Transit Miscellaneous Revenue 3652.123 IT Revenue - Building Inspection Miscellaneous Revenue 3652.140 IT Revenue - Street Miscellaneous Revenue 3652.470 IT Revenue - Water Miscellaneous Revenue 3652.472 IT Revenue - Sewer Miscellaneous Revenue 3652.478 IT Revenue - Surface Water Miscellaneous Revenue 3652.582 IT Revenue - Public Works Services Miscellaneous Revenue 3652.583 IT Revenue - Facilities Maintenance Miscellaneous Revenue 3652.720 IT Revenue - Urban Renewal Miscellaneous Revenue 3652.901 IT Revenue - Norcom Miscellaneous Revenue 3653 Interfund Copier Usage Miscellaneous Revenue 3654 Garage WO Revenue Miscellaneous Revenue 3655 IS Support Miscellaneous Revenue 3656 Engineering Internal Project WO Revenue Miscellaneous Revenue 3656.140 Engineering Svcs - Street Miscellaneous Revenue 3656.470 Engineering Svcs - Water Miscellaneous Revenue 3656.472 Engineering Svcs - Sewer Miscellaneous Revenue 3657.140 PW Overhead from Street Miscellaneous Revenue 3657.470 PW Overhead from Water Miscellaneous Revenue 3657.472 PW Overhead from Sewer Miscellaneous Revenue ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 246 Account Number Description Classification 3658.101 General Liability Miscellaneous Revenue 3658.102 Auto/Vehicle Miscellaneous Revenue 3658.103 Property Miscellaneous Revenue 3658.104 Workers Comp Miscellaneous Revenue 3658.105 Employee Blanket Bond Miscellaneous Revenue 3658.106 Boiler & Machinery Miscellaneous Revenue 3658.107 Admin/Legal Miscellaneous Revenue 3661 Interfund Loan Interest Miscellaneous Revenue 3662 Interfund Rent Miscellaneous Revenue 3671 Donations-Parks Miscellaneous Revenue 3671.101 Woodburn Together Grant Intergovernmental 3671.102 Police Athletic Assoc Intergovernmental 3671.103 Nike Go Grant Intergovernmental 3671.104 OSU Credit Union Grant Intergovernmental 3671.105 Land o Frost Grant Intergovernmental 3671.106 NFL Grant Intergovernmental 3671.107 K-Boom Grant Intergovernmental 3671.108 Burlingham Trust Donation Miscellaneous Revenue 3671.109 Adopt a Park Donations Miscellaneous Revenue 3671.110 PAL - Teen Prog Grant Intergovernmental 3671.111 T3 Intern Reimb Grant - Boys & Girls Club Intergovernmental 3671.999 Intergovernmental Grant Intergovernmental 3672 Donations-Library Miscellaneous Revenue 3672.001 Donations-Library - Music in the Park Miscellaneous Revenue 3672.101 Gates Library Grant Intergovernmental 3673 Donations-Police Miscellaneous Revenue 3674 SRO SD Portion Miscellaneous Revenue 3675 Donations-Museum Miscellaneous Revenue 3676 Donations-Transit Miscellaneous Revenue 3677 Donations-Pool Miscellaneous Revenue 3678 Developer Contributions Miscellaneous Revenue 3679 Donations-Other Miscellaneous Revenue 3681 Special Assessment Princi Miscellaneous Revenue 3681.001 LID Alley Miscellaneous Revenue 3681.004 LID Boones Ferry Miscellaneous Revenue 3681.008 LID Hardcastle Miscellaneous Revenue 3681.011 LID Ironwood Miscellaneous Revenue 3682 Sp Assess-Advance Pmts Miscellaneous Revenue 3691 Sale of Surplus Property Miscellaneous Revenue 3692 Confiscated Cash Miscellaneous Revenue 3692.101 Copies--Other Miscellaneous Revenue 3692.311 Copies--Library Miscellaneous Revenue 3693 Sale of Confiscated Prop Miscellaneous Revenue 3694 Gain/Loss on Sale Miscellaneous Revenue 3695 Lost Book Revenue Miscellaneous Revenue 3696 Friends of Library Sales Miscellaneous Revenue 3698 Cash Long and Short Miscellaneous Revenue 3698.001 Deposit Difference Miscellaneous Revenue 3698.102 Library Miscellaneous Revenue 3698.103 Aquatics Miscellaneous Revenue 3698.104 Recreation Miscellaneous Revenue 3698.105 Parks & Fac Maint Miscellaneous Revenue 3698.106 Comm Svs Admin Miscellaneous Revenue 3699 Other Miscellaneous Income Miscellaneous Revenue 3699.101 Fraud Loss Miscellaneous Revenue 3699.102 Library Miscellaneous Revenue 3699.103 Aquatics Miscellaneous Revenue 3699.104 Recreation Miscellaneous Revenue 3699.105 Parks & Fac Maint Miscellaneous Revenue 3699.106 Comm Svs Admin Miscellaneous Revenue 3699.720 Urban Renewal Miscellaneous Revenue 3811 Interfund Loan Proceeds Other Financing Sources 3811.123 Interfund Loan From Building Other Financing Sources 3811.376 Interfund Loan from 376 Other Financing Sources 3811.465 Interfund Loan Other Financing Sources 3811.466 Interfund Loan From 466 Other Financing Sources 3812 Interfund Loan Repayment Other Financing Sources 3812.001 Interfund Loan Repayment Other Financing Sources 3824 Revolving Loan Payback Other Financing Sources ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 247 Account Number Description Classification 3824.000 Loan Payback 2000 Other Financing Sources 3824.009 Loan Payback 2009 Other Financing Sources 3824.010 Loan Payback 2010 Other Financing Sources 3824.087 Loan Payback 1987 Other Financing Sources 3824.088 Loan Payback 1988 Other Financing Sources 3824.089 Loan Payback 1989 Other Financing Sources 3824.095 Loan Payback 1995 Other Financing Sources 3824.096 Loan Payback 1996 Other Financing Sources 3824.097 Loan Payback 1997 Other Financing Sources 3824.098 Loan Payback 1998 Other Financing Sources 3824.099 Loan Payback 1999 Other Financing Sources 3825 URA Loan Fees Other Financing Sources 3831 Contributed Cap--Fed Fund Balance 3832 Contributed Cap--State Fund Balance 3833 Contributed Cap--Local Fund Balance 3834 Contributed Cap--InterFd Fund Balance 3841 Interfund Loan Other Financing Sources 3841.376 Interfund Loan Receipt Other Financing Sources 3871 Residual Equity In Fund Balance 3881 Reimbursements Miscellaneous Revenue 3881.001 Reimbursement--Training Miscellaneous Revenue 3881.134 Weed & Seed Intergovernmental 3891 Construction Excise Tax Intergovernmental 3891.059 Marion County Permits Intergovernmental 3891.060 Marion County Admin Fee Intergovernmental 3891.099 Marion County State Surcharge Intergovernmental 3891.159 State Surcharge Intergovernmental 3891.259 State Manufactured Home Fee Intergovernmental 3891.359 CET Suspend Licenses and Permits 3911 GO Bond Proceeds Other Financing Sources 3913 Special Assess Bond Procd Other Financing Sources 3916 Note Proceeds Other Financing Sources 3918 Loan Proceeds Other Financing Sources 3918.101 State Loan-PW Program Other Financing Sources 3918.102 State Loan-Revolving Fd Other Financing Sources 3918.103 SDWA Loan Other Financing Sources 3918.104 Water/Sewer Loan Other Financing Sources 3918.105 OHCS Loan Other Financing Sources 3971 Transfer In NWS Upgrade Transfers In 3971.001 Transfer From General Fund Transfers In 3971.035 Unused Transfers In 3971.110 Transfer From Transit Transfers In 3971.123 Transfer From Building Transfers In 3971.137 Transfer from Housing Rehab Transfers In 3971.140 Transfer From Street Transfers In 3971.169 Transfer From City Gas Tax Transfers In 3971.252 Transfer From Bancroft Transfers In 3971.358 Transfer From General Cap Const Transfers In 3971.360 Transfer From Special Assessment Fund Transfers In 3971.363 Transfer From Street & Storm Cap Const Transfers In 3971.364 Transfer From Parks SDC Transfers In 3971.376 Transfer From Street SDC Transfers In 3971.377 Transfer From Storm SDC Transfers In 3971.465 Transfer From Sewer Construction Transfers In 3971.466 Transfer From Water Cap Const Transfers In 3971.470 Transfer From Water Transfers In 3971.472 Transfer From Sewer Transfers In 3971.474 Transfer From Water SDC Transfers In 3971.475 Transfer From Sewer SDC Transfers In 3971.568 Transfer from Information Technology Transfers In 3971.581 Transfer From Insurance Transfers In 3971.591 Transfer From Equipment Replacement Transfers In 3971.690 Transfer From Library Endowmnt Transfers In 3971.691 Transfer From Museum Endowment Transfers In 3971.692 Transfer From Water Deposit Transfers In 3971.720 Transfer From Urban Rewewal Transfers In 3972 Interfund Loan Transfer Transfers In ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 248 Account Number Description Classification Expense 5111 Regular Wages Personnel Services 5112 Part-Time Wages Personnel Services 5112.010 Youth Sports Personnel Services 5112.011 Instruction Wages Personnel Services 5112.012 Lifeguarding Wages Personnel Services 5112.013 Cashiering Wages Personnel Services 5112.014 Administration Wages Personnel Services 5112.015 Pool Operator Custodial) Wages Personnel Services 5112.016 Water Fitness Instructor Wages Personnel Services 5112.017 Head Lifeguard Wages Personnel Services 5112.020 Adult Sports Wages Personnel Services 5112.040 Summer Day Camp Wages Personnel Services 5112.050 After School Club Wages Personnel Services 5112.060 Arts & Culture Wages Personnel Services 5112.070 Active Adult Wages Personnel Services 5112.101 PAL Coordinator Personnel Services 5113 Temporary Personnel Services 5121 Overtime Personnel Services 5199 Intra-governmental Servce Personnel Services 5210 OR Transit Tax Personnel Services 5211 OR Workers' Benefit Personnel Services 5212 Social Security Personnel Services 5213 Med & Dent Ins Personnel Services 5214 Retirement Personnel Services 5215 Long Term Disability Ins Personnel Services 5216 Unemployment Insurance Personnel Services 5217 Life Insurance Personnel Services 5314 Books Materials & Services 5315 Computer Supplies Materials & Services 5319 Office Supplies Materials & Services 5321 Cleaning Supplies Materials & Services 5322 Lubricants Materials & Services 5323 Fuel Materials & Services 5324 Clothing Materials & Services 5325 Ag Supplies Materials & Services 5326 Safety/Medical Materials & Services 5327 Chemicals Materials & Services 5328 Lab Supplies Materials & Services 5329 Other Supplies Materials & Services 5329.100 Events Materials & Services 5329.200 Youth Sports Materials & Services 5329.300 Adult Sports Materials & Services 5329.400 Summer Day Camp Materials & Services 5329.401 Program Supplies-Youth Materials & Services 5329.402 Program Supplies-Adult Materials & Services 5329.403 Program Supplies--Teen Materials & Services 5329.405 Fiesta Services Materials & Services 5329.410 Wbn Reads Grant Materials & Services 5329.500 After School Club Materials & Services 5329.600 Rec Admin Materials & Services 5329.700 Arts & Culture Materials & Services 5329.800 Active Adult Materials & Services 5329.900 Museum Materials & Services 5331 Construction Materials Materials & Services 5332 Spare Parts Materials & Services 5334 Plumbing Supplies Materials & Services 5335 Electrical Supplies Materials & Services 5336 HVAC Materials & Services 5337 Tires/Parts Materials & Services 5338 Tools Materials & Services 5339 Other Maintenance Supplies Materials & Services 5340 Print Materials - Teen Materials & Services 5341 Print Materials - Adult Materials & Services 5341.001 Fiction Materials & Services 5341.002 Non Fiction Materials & Services 5342 Print Materials - Child Materials & Services 5342.001 Juvenile Fiction Materials & Services 5342.002 Juvenile Easy Materials & Services 5342.003 Juvenile Non Fiction Materials & Services ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 249 Account Number Description Classification 5342.004 Parents Materials & Services 5342.005 Library Materials - Young Adult Materials & Services 5342.006 Reference Materials & Services 5343 Foreign Language Material Materials & Services 5343.001 Russian Materials & Services 5343.002 Spanish Materials & Services 5344 Large Print Materials Materials & Services 5344.001 Fiction Materials & Services 5344.002 Non Fiction Materials & Services 5344.003 Audiobooks Materials & Services 5345 Audiovisual Materials - Adult Materials & Services 5345.001 Audiovisual Materials - Child Materials & Services 5345.002 Audiovisual Materials - Teen Materials & Services 5346 Electronic Materials Materials & Services 5347 Program Supplies Materials & Services 5347.001 Program Supplies - Summer Concerts Materials & Services 5347.002 Program Supplies - Adult Materials & Services 5347.003 Program Supplies - Child Materials & Services 5347.004 Program Supplies - Technical Services Materials & Services 5348 Periodicals Materials & Services 5349 Periodicals - Adult Materials & Services 5350 Periodicals - Child Materials & Services 5351 Ammunition Materials & Services 5352 Protective Clothing Materials & Services 5353 Photographic Supplies Materials & Services 5359 Other Police Supplies Materials & Services 5361 Road Materials Materials & Services 5362 Concrete Materials & Services 5363 Signs Materials & Services 5364 Culvert Materials & Services 5365 Guardrail Materials & Services 5369 Other Street Supplies Materials & Services 5371 Pipe (Use 5379 Water/Sewer Supplies) Materials & Services 5372 Couplings (Use 5379 Water/Sewer Supplies) Materials & Services 5373 Water Meters (Use 5379 Water/Sewer Supplies) Materials & Services 5379 Water/Sewer Supplies Materials & Services 5379.001 Line Repair Supplies Materials & Services 5379.002 Customer Service Materials & Services 5379.003 Pump Supplies Materials & Services 5379.004 Meter Parts Materials & Services 5379.005 Protective Equipment Materials & Services 5379.006 Treatment/Storage Maint Materials & Services 5381 Turf Materials & Services 5383 Shrubs (Use 5389 Parks Supplies) Materials & Services 5384 Trees Materials & Services 5385 Fertilizer Materials & Services 5389 Other Parks Supplies Materials & Services 5390 Merchandise Materials & Services 5391 Inventory Materials & Services 5398 P.O. Clearing Materials & Services 5399 Other Supplies (Use 5329 Other Supplies) Materials & Services 5400 Code Abatement Materials & Services 5409.140 Garage Services Materials & Services 5411 Engineering & Architect Materials & Services 5411.001 Engineering Support to General Fund Materials & Services 5412 Legal Materials & Services 5414 Accounting/Auditing Materials & Services 5415 Computer Materials & Services 5416 Medical (Use 5326 Safety/Medical) Materials & Services 5417 HR/Other Employee Expenses Materials & Services 5418 Risk Management Materials & Services 5419 Other Professional Serv Materials & Services 5419.001 SDC Methodology Materials & Services 5419.002 Parks Master Plan Materials & Services 5419.003 US Gauging Station Fees Materials & Services 5419.101 Contract Svcs Teen Center Materials & Services 5419.201 ToT Grants Materials & Services 5419.401 Sponsored Programs Materials & Services 5419.402 Contract Services-Youth Materials & Services 5419.403 Contract Services--Other Materials & Services ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 250 Account Number Description Classification 5419.404 PAL Grant Materials & Services 5419.405 Fiesta Services Materials & Services 5419.501 Testing/Lab Materials & Services 5419.707 Educ Outreach Materials & Services 5419.721 Downtown Grants Materials & Services 5419.722 Small Bus Loans Materials & Services 5420 Investigation Expenses Materials & Services 5421 Telephone/Data Materials & Services 5422 Postage Materials & Services 5423 Internet Materials & Services 5424 Advertising Materials & Services 5425 Publication of Legal Note Materials & Services 5426 Contract Networks Materials & Services 5427 Training (Use 5492) Materials & Services 5428 IT Support Materials & Services 5429 Other Communication Serv Materials & Services 5430 Red Light Camera Contract Materials & Services 5431 Lodging (Use Travel 5439) Materials & Services 5432 Meals Materials & Services 5433 Mileage Materials & Services 5434 Airfare (Use Travel 5439) Materials & Services 5435 Car Rental (Use Travel 5439) Materials & Services 5439 Travel Materials & Services 5441 Land Materials & Services 5442 Buildings Materials & Services 5443 Office Equipment Materials & Services 5444 Vehicle Leases Materials & Services 5445 Work Equipment Materials & Services 5446 Software Licenses Materials & Services 5446.915 NWS Upgrade Materials & Services 5448 Internal Rent Materials & Services 5448.001 Internal Rent--Maintenanc Materials & Services 5448.002 Internal Rent-Utilities Materials & Services 5449 Other Leases Materials & Services 5450 General Right of Way Charge Materials & Services 5451 Natural Gas Materials & Services 5452 Water/Sewer Materials & Services 5453 Electricity Materials & Services 5454 Solid Waste Disposal Materials & Services 5455 Cable TV Materials & Services 5456 Street Lighting Materials & Services 5459 Other Utilities Materials & Services 5460 Property Tax Expense Materials & Services 5461 Auto Insurance Materials & Services 5462 Employee Blanket Bond Materials & Services 5463 Property/Earthquake Insurance Materials & Services 5464 Workers' Comp Materials & Services 5465 General Liability Insurance Materials & Services 5466 Boiler/Machinery Materials & Services 5467 Inland Marine Materials & Services 5468 Deductible Materials & Services 5469 Other Insurance Costs Materials & Services 5471 Equipment Repair & Maint Materials & Services 5472 Buildings Repairs & Maint Materials & Services 5472.001 Fixture Repair Materials & Services 5473 Improvements Repair & Mai Materials & Services 5474 Structures Repair & Maint Materials & Services 5475 Vehicle Repair & Maint Materials & Services 5476 Laundry Materials & Services 5477 Instrumentation & Calibra Materials & Services 5478 Playground Repair & Maint Materials & Services 5479 Other Repair & Maint Materials & Services 5480 Accident Repair Materials & Services 5481 Utility Assistance Program Materials & Services 5482 Tree Maintenance Materials & Services 5483 Sidewalks Materials & Services 5484 Urban Forestry Program Materials & Services 5485 Inclusion Committee Materials & Services 5490 Refunds Materials & Services 5491 Dues & Subscriptions Materials & Services 5492 Registrations/Training Materials & Services ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 251 Account Number Description Classification 5493 Printing/Binding Materials & Services 5494 Janitorial Materials & Services 5495 Court Costs Materials & Services 5496 Filing/Recording Materials & Services 5497 Entertainment/Admissions Materials & Services 5498 Permits/Fees Materials & Services 5498.059 MC Permits Materials & Services 5498.159 MC State Surc Materials & Services 5498.259 St Mfg Fee Materials & Services 5498.359 State Surc Materials & Services 5498.459 Construction Excise Tax Materials & Services 5499 Other Services (Acct Closed) Materials & Services 5499.001 Reg Lib Sv Materials & Services 5499.005 Grounds Maintenance Services Materials & Services 5499.100 Literacy Grant Materials & Services 5499.101 Housing Rehab Loans Materials & Services 5499.102 Business Assistance Loans Materials & Services 5499.376 Interfund Loan (Use 5841.376) Materials & Services 5499.466 Interfund Loan (Use 5841.466) Materials & Services 5499.911 911 Services Materials & Services 5499.999 Bond Issuance Costs Materials & Services 5500 Banking Fees & Charges Materials & Services 5509 Misc. Expense Materials & Services 5510 Bad Debt Expense Materials & Services 5520 Grant Program Materials & Services 5530 Design Services Materials & Services 5540 Loan Program Materials & Services 5611 Land Capital Outlay 5612 Easements Capital Outlay 5621 Administrative Capital Outlay 5621.015 City Hall Security Capital Outlay 5621.042 Remodel FD Office Capital Outlay 5622 Library - Capital Capital Outlay 5622.016 Security Gates Capital Outlay 5622.038 LIBRARY CARPET Capital Outlay 5623 Park Capital Outlay 5623.001 Pool Resurfacing Capital Outlay 5623.002 Pool Electrical Panel Capital Outlay 5623.003 Pool Lights Capital Outlay 5623.011 Community Center Capital Outlay 5623.018 Engineering HVAC Pool Capital Outlay 5623.019 Duct Work at Pool Capital Outlay 5623.020 Freon Leak Repair Capital Outlay 5623.021 Evaporating Coil Capital Outlay 5623.044 Pool Roof Capital Outlay 5623.045 Pool Plaster Capital Outlay 5623.046 Pool Projects Capital Outlay 5624 Garage/Shop Capital Outlay 5629 Buildings Capital Outlay 5629.004 Museum Exterior Capital Outlay 5629.005 Museum Ceiling Capital Outlay 5630 Public Art Capital Outlay 5631 Streets/Alleys/Sidewalks Capital Outlay 5631.012 Legion Park Road Capital Outlay 5633 Parking Capital Outlay 5634 Water - Capital Capital Outlay 5635 Sewer Capital Outlay 5636 Storm Drains Capital Outlay 5637 Parks Capital Outlay 5637.008 Hermanson Pond Design Capital Outlay 5637.009 Greenway Capital Outlay 5637.010 Parks Comprhensive Plan Capital Outlay 5637.014 Settlemier Lighting Capital Outlay 5637.040 Centennial Park Capital Outlay 5637.042 Legion Park Playground Capital Outlay 5637.044 Lutheran Church Project Capital Outlay 5637.050 Wyfells Park Trail Capital Outlay 5639 Other Improvements Capital Outlay 5639.013 Plaza Capital Outlay 5639.017 Front Street Playground Capital Outlay 5639.033 Burlingham Playground Capital Outlay ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 252 Account Number Description Classification 5641 Office Furniture & Equip Capital Outlay 5642 Passenger Vehicles Capital Outlay 5643 Heavy Equipment Capital Outlay 5644 Communications Capital Outlay 5644.028 Call Accounting Capital Outlay 5644.032 Dark Fiber to Police Capital Outlay 5645 Computing Capital Outlay 5645.006 Replacement Server Capital Outlay 5645.007 Internet Info Server Capital Outlay 5645.023 AS 400 Back Up Capital Outlay 5645.024 Laser Fiche Web Link Capital Outlay 5645.025 MS SQL Server Licenses Capital Outlay 5645.026 Council Laptops Capital Outlay 5645.031 Police Router Capital Outlay 5645.036 SECURITY SUITE Capital Outlay 5645.037 24 PORT SWITCH Capital Outlay 5645.041 Novell Licenses Capital Outlay 5645.101 Network Capital Outlay 5645.102 Telephone Capital Outlay 5646 Shop Tooling Capital Outlay 5648 Systems/Control Equip Capital Outlay 5649 Other Equipment Capital Outlay 5649.027 Library Cameras Capital Outlay 5649.034 Generator Capital Outlay 5649.035 Air Conditioner Capital Outlay 5649.039 Projector Capital Outlay 5699 Depreciation Expense Depreciation 5711 Bond Principal Debt Service 5712 Note Principal Debt Service 5714 Interfund Loan Debt Service 5719 Other Principal Debt Service 5721 Bond Interest Debt Service 5722 Note Interest Debt Service 5724 Interfund Interest Debt Service 5724.101 Interfund Loan Debt Service 5729 Interest for CET Materials & Services 5811 Transfer to Other Funds Transfers Out 5811.001 Transfer to General Fund Transfers Out 5811.110 Transfer to Transit Transfers Out 5811.123 Transfer to Building Transfers Out 5811.132 Transfer to Asset Forfeiture Transfers Out 5811.137 Transfer to Housing Rehab Transfers Out 5811.140 Transfer to Street Transfers Out 5811.358 Transfer to General Cap Const Fund Transfers Out 5811.360 Transfer to Special Assessment Transfers Out 5811.363 Transfer to Street & Storm Cap Const Fund Transfers Out 5811.364 Transfer to Parks SDC Transfers Out 5811.376 Transfer to Street SDC Transfers Out 5811.465 Transfer to Sewer Cap Const Transfers Out 5811.466 Transfer to Water Cap Const Transfers Out 5811.470 Transfer to Water Transfers Out 5811.472 Transfer to Sewer Transfers Out 5811.474 Transfer To Water SDC Transfers Out 5811.568 Transfer to Info Services Transfers Out 5811.591 Transfer to Equipment Replace Transfers Out 5811.690 Transfer to Library Endowment Transfers Out 5811.691 Transfer to Museum Endowment Transfers Out 5811.692 Transfer to Water Deposit Transfers Out 5811.693 Transfer to Reserve for PERS Transfers Out 5811.695 Transfer To Lavelle Black Trust Fund Transfers Out 5811.901 Transfer to Payroll Clearing Transfers Out 5811.915 Transfer Out Transfers Out 5841.123 IF Loan to Fund 123 Transfers Out 5841.357 Interfund Loan Payment Transfers Out 5841.358 Interfund Loan Payment Transfers Out 5841.376 Interfund Loan Transfer Transfers Out 5841.466 Interfund Loan Transfer Transfers Out ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 253 Account Number Description Classification 5921 Contingency Contingencies and Unappropriated Balances 5981.001 Reserve--Police Contingencies and Unappropriated Balances 5981.002 Reserve--Buildings Contingencies and Unappropriated Balances 5981.003 Reserve--Land Contingencies and Unappropriated Balances 5981.004 Reserve--Equipment Contingencies and Unappropriated Balances 5981.005 Reserve for Future Years Contingencies and Unappropriated Balances 5981.007 Reserve for Debt Service Contingencies and Unappropriated Balances 5981.008 Reserve for URA Debt Contingencies and Unappropriated Balances 5981.009 Reserve for Donations Contingencies and Unappropriated Balances 5981.010 Reserve for Loan Contingencies and Unappropriated Balances 5981.011 Reserve for Plotters Contingencies and Unappropriated Balances 5981.012 Reserve - SMR Contingencies and Unappropriated Balances 5981.013 Reserve for Facilities Contingencies and Unappropriated Balances 5981.050 Reserves Contingencies and Unappropriated Balances 5981.101 Reserve for PERS Contingencies and Unappropriated Balances 5991 Unappropriated Balance Contingencies and Unappropriated Balances 999.9999 PY Balancing Contingencies and Unappropriated Balances 9999 PY Balancing Contingencies and Unappropriated Balances ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 254 LB-1 Notice of Budget Hearing FORM LB-1 Telephone: [PHONE REDACTED] Actual Amount Adopted Budget Approved Budget 2016-17 This Year 2017-18 Next Year 2018-19 38,312,751 41,959,260 45,333,770 15,574,863 16,974,280 17,646,010 2,930,985 3,814,789 4,081,730 0 0 0 702,217 7,025,367 9,925,950 2,878,160 2,961,545 5,127,060 9,705,562 10,008,775 10,370,500 70,104,538 82,744,016 92,485,020 13,048,334 14,799,951 15,739,750 8,713,867 11,542,818 13,590,410 1,122,258 12,202,900 15,164,630 5,260,245 5,619,633 5,956,950 702,217 7,025,367 9,925,950 0 4,149,908 7,421,450 0 0 0 41,257,617 27,403,439 24,685,880 70,104,538 82,744,016 92,485,020 1,261,000 1,341,946 1,374,000 8.1 7.5 6.6 81,224 102,396 149,560 0.5 0.6 1.2 7,474,242 8,114,957 8,296,600 42.7 44.7 45.3 3,038,183 3,237,297 3,518,810 36.8 36.9 37.0 374,824 497,063 487,380 2.9 3.7 3.6 454,654 359,390 361,000 2.9 2.0 2.0 1,057,958 1,857,557 2,437,000 3.8 4.5 5.0 264,776 274,411 295,900 0 0 0 6,549,196 7,100,861 6,995,720 13.8 14.4 14.0 21,194,783 28,264,870 31,484,190 0 0 0 15,039,686 16,340,520 16,618,130 19.2 19.7 21.4 Street 5,562,990 5,467,550 6,478,410 8.9 9.4 10.3 Transit 749,995 784,445 753,800 7.4 6.9 7.4 Not Allocated to Organizational Unit or Program 7,001,027 9,000,753 13,234,520 4.3 4.6 4.5 Total Requirements 70,104,538 82,744,016 92,485,020 151.3 154.9 158.3 FTE FTE FTE Building Inspection FTE Housing Rehab FTE Water FTE Capital Improvement FTE Sewer/Surface Water/Collections FTE FTE FTE Administration FTE Economic Development FTE Police FTE Community Services FTE Planning FTE Engineering FTE for that unit or program Materials and Services Capital Outlay Debt Service Interfund Transfers Contingencies Special Payments Unappropriated Ending Balance and Reserved for Future Expenditure Total Requirements FINANCIAL SUMMARY - REQUIREMENTS AND FULL-TIME EQUIVALENT EMPLOYEES (FTE) BY ORGANIZATIONAL UNIT OR PROGRAM * Name of Organizational Unit or Program Personnel Services Beginning Fund Balance/Net Working Capital Fees, Licenses, Permits, Fines, Assessments & Other Service Charges Federal, State and all Other Grants, Gifts, Allocations and Donations Revenue from Bonds and Other Debt Interfund Transfers / Internal Service Reimbursements All Other Resources Except Current Year Property Taxes Current Year Property Taxes Estimated to be Received Total Resources FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION TOTAL OF ALL FUNDS NOTICE OF BUDGET HEARING Contact: Sandra Montoya Email: [EMAIL REDACTED] FINANCIAL SUMMARY - RESOURCES A public meeting of the City of Woodburn City Council will be held on June 11, 2018 at 7:00 pm at Woodburn City Hall, 270 Montgomery Street, Woodburn, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2018 as approved by the City of Woodburn Budget Committee. A summary of the budget is presented below. A copy of the budget may be inspected or obtained at Woodburn City Hall, 270 Montgomery St., between the hours of 9:00 a.m. and 4:00 p.m. or online at www.ci.woodburn.or.us. This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as the preceding year. Also during this public meeting will be a public hearing to declare the City's election and qualification to receive State Revenue Sharing during fiscal year 2018-19. ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 255 Rate or Amount Imposed Rate or Amount Imposed Rate or Amount Approved 2016-2017 This Year 2017-2018 Next Year 2018-2019 6.0534 6.0534 6.0534 522,000 563,723 576,230 LONG TERM DEBT General Obligation Bonds Other Bonds Other Borrowings Total * If more space is needed to complete any section of this form, insert lines (rows) on this sheet. You may delete blank lines. 150-504-073-2 (Rev. 02-14) $29,793,355 $0 $3,328,000 $0 $26,465,355 $0 $0 $0 STATEMENT OF INDEBTEDNESS Estimated Debt Outstanding Estimated Debt Authorized, But on July 1. Not Incurred on July 1 Levy For General Obligation Bonds STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING * In FY 2018-19 a PERS Reserve Fund has been created and a corresponding budget appropriated to pay down the unfunded pension liability. Capital expenditures for facility improvements will require a General Fund transfer, external financing, and project expenditures in the General Capital Construction Fund. Lastly, the General Fund contingency is increasing in accordance with an updated policy calling for the contingency to be increased to 25 percent as annual budgetary savings are realized. PROPERTY TAX LEVIES Permanent Rate Levy (rate limit 6.0534 per $1,000) Local Option Levy ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 256 Budget Resolution A RESOLUTION ADOPTING THE FISCAL YEAR (FY) 2018-2019 BUDGET; MAKING BUDGET APPROPRIATIONS; AND CATEGORIZING TAXES WHEREAS, the City Administrator, as Budget Officer for the City of Woodburn, Oregon, prepared and submitted the FY 2018-2019 Budget to the Budget Committee at its April 28, 2018 meeting; and WHEREAS, the April 28, 2018 Budget Committee meeting was noticed by publication in the Woodburn Independent newspaper on April 18, 2018; and WHEREAS, a public hearing was held at the April 28, 2018 Budget Committee meeting after which time the budget was approved; and WHEREAS, the Notice of Budget Hearing and Financial Summary were published in the Woodburn Independent newspaper on May 30, 2018 as required by ORS 294.438; and WHEREAS, subsequent to the Budget Committee meeting a $20,000 unforeseen resource was identified for school resource officer reimbursement; and WHEREAS, the unforeseen school resource officer reimbursement of $20,000 is outside of Oregon Budget Law per ORS 294.338(4)&((5) and ORS 294.338(9), and the resource will be appropriated in the FY 2018-19 budget with a corresponding increase in the General Fund contingency line item; WHEREAS, a second public hearing was held before the City Council at its meeting on June 11, 2018; and NOW, THEREFORE THE CITY OF WOODBURN RESOLVES AS FOLLOWS: Section 1. The City Council adopts the budget for FY 2018-2019 in the sum of $92,485,020. A copy of the budget document is now on file at City Hall, 270 Montgomery Street, Woodburn, Oregon. Section 2. The FY 2018-2019 amounts are hereby appropriated as follows: ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 257 General Fund Street Fund 101 - Administration 1,374,000 Street 2,614,820 125 - Economic Development 149,560 Transfers Out 1,623,700 211 - Police 7,688,550 Contingency 1,229,890 411 - Community Services 3,490,050 Total 5,468,410 511 - Planning 487,380 651 - Engineering 361,000 GO Debt Service Fund 199 - Non-departmental 319,000 Debt Service 553,230 Transfers Out 3,101,090 Contingency 3,949,010 Special Assessment Fund Total 20,919,640 Contingency 22,620 Transit Fund General Cap Const Fund Transit 639,740 Capital Outlay 2,987,000 Transfers Out 4,140 Contingency 109,920 Street & Storm Cap Const Fund Total 753,800 Capital Outlay 4,403,800 Building Inspection Fund Street SDC Fund Building Inspection 1,418,540 Transfers Out 2,200,000 Capital Outlay 25,000 Transfers Out 6,010 Storm SDC Fund Contingency 987,450 Transfers Out 140,000 Total 2,437,000 Sewer Cap Const Fund Asset Forfeiture Fund Capital Outlay 3,847,000 Asset Forfeiture 15,000 Water Cap Const Fund Housing Rehab Fund Capital Outlay 2,827,050 Housing Rehab 21,000 Contingency 274,900 Insurance Fund Total 295,900 Insurance 961,000 Contingency 249,430 Water Fund Total 1,210,430 Water 2,632,830 Debt Service 1,159,100 Equipment Replacement Fd Transfers Out 34,500 Capital Outlay 970,280 Contingency 131,650 Total 3,958,080 Library Endowment Fund Contingency 27,900 Sewer Fund Sewer 4,508,890 Museum Endowment Fund Debt Service 4,244,620 Contingency 860 Transfers Out 1,006,410 Contingency 225,500 PERS Reserve Fund Total 9,985,420 Materials & Services 1,696,060 Water SDC Transfers 902,500 Lavelle Black Trust Fund Materials & Services 20,000 Sewer SDC Contingency 19,820 Transfers Out 903,410 Total 39,820 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 258 Section 3. The City Council imposes the taxes provided for in the adopted budget at a permanent rate of $6.0534 per $1,000 of assessed value for operations, and in the aggregate amount of $576,230 for public safety general obligation (GO) bonds. These taxes are hereby imposed and categorized for tax year 2018-19 based upon assessed value of all taxable property within the City. General Government Excluded from Limitation Permanent Rate Limit $6.0534/$1,000 - GO Bond Levy - $576,230 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 259 Urban Renewal Agency (URA) – 720 Adopted Budget FY 2018-19 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 260 Woodburn Urban Renewal District Visit www.ci.woodburn.or.us for more information ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 261 Urban Renewal Fund – 720 Fund/Fund Number: Urban Renewal Fund – 720 Department/Department Number: Economic Development – 125 Division/Division Number: URA – 7200 Department Director: Jamie Johnk Description of purpose/function: The Urban Renewal Plan was established in 2001 for improving blighted areas of Woodburn that are poorly developed or underdeveloped. These areas may have deteriorated buildings, unimproved streets, sidewalks and utilities. The Plan area is comprised of nearly 260 acres, which includes Downtown Woodburn, portions of Highway 99E, Highway 214 and properties adjacent to I-5. The Woodburn City Council serves as the Urban Renewal Agency (URA) Board. At inception, the URA was forecasted to terminate in FY 2024-25; however, the URA may remain in service longer for debt servicing purposes. Urban Renewal provides focus and funding to projects within the urban renewal boundaries including; façade grants, streetscape improvements, design assistance, public arts and more. The Urban Renewal Agency Manager also fills the role of the Economic Development Director. Description of Department and number of Personnel: Department staffing includes a director and one administrative support member, which are allocated between the Urban Renewal Fund and General Fund based on the percentage of time dedicated to each department. Description of FY 2017-18 accomplishments Provided four urban renewal building improvement project grants and seven design assistance grants Expanded the existing mural committee to include Public Arts and Mural Committee by adoption of a revised Ordinance. The Public Arts and Mural Committee identified three art projects for the next fiscal year Urban renewal projects grew considerably requiring the addition of a support staff position - hired in December 2017 Performance Measures Measures FY 2016-17 Actual FY 2017-18 Projected FY 2017-18 Actual FY 2018-19 Goal Urban Renewal Building Improvement Grants 3 5 5 5 Urban Renewal Design Service Grant 3 5 7 5 Complete Public Arts – Murals Projects 0 0 0 2 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 262 Budget Summary FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Urban Renewal Fund Revenues 1,345,026 1,716,311 2,137,000 Fund Balance 2,276,000 2,276,000 2,276,000 558,545 619,602 640,060 Taxes 682,370 682,370 682,370 - - 100,000 Intergovernmental 50,000 50,000 50,000 28,353 35,129 27,000 Miscellaneous Revenue 56,630 56,630 56,630 - - - Other Financing Sources 2,450,000 2,450,000 2,450,000 1,931,924 2,371,042 2,904,060 Revenues Total 5,515,000 5,515,000 5,515,000 Expenditures 35,153 85,773 93,152 Personnel Services 140,180 140,180 140,180 105,019 76,992 96,111 Materials & Services 229,930 229,930 229,930 18,521 131,090 922,000 Capital Outlay 4,945,000 4,945,000 4,945,000 56,920 - - Debt Service - - - - - 1,792,797 Contingencies and Reserve 199,890 199,890 199,890 215,613 293,855 2,904,060 Expenditures Total 5,515,000 5,515,000 5,515,000 1,716,311 2,077,187 - Revenue Over (Under) Expenditures - - - The Other Financing Sources of $2,450,000 is for Note Proceeds to finance the First Street Reconstruction Project. Debt service payments will begin in FY 2019-20. The Capital Outlay budget of $4,945,000 is for the following projects: Bungalow Theater and Museum Restoration Project (CBUR1517) $200,000 Bungalow Theater and Museum Façade Restoration (CBUR1542) $200,000 Alleyway Beautification, Phase II – Grant to Lincoln (CIUR1516) $50,000 Alleyway Beautification, Phase III – Hayes & Alley (CIUR1541) $25,000 First Street Reconstruction, Alley – Cleveland to Garfield and Second St Parking (CIUR1423) $4,370,000 Public Arts and Mural Program (CIUR1543) $100,000 ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 263 Budget Detail FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 FY 2018-19 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 720 - Urban Renewal Fund Department: 000 - Revenue Revenues 1,345,026 1,716,311 2,137,000 3081 Beginning Fund Balance 2,276,000 2,276,000 2,276,000 1,345,026 1,716,311 2,137,000 Total - Fund Balance 2,276,000 2,276,000 2,276,000 541,308 602,970 620,060 3111 Property Tax - Current 662,000 662,000 662,000 17,237 16,632 20,000 3112 Property Tax - Delinquent 20,370 20,370 20,370 558,545 619,602 640,060 Total - Taxes 682,370 682,370 682,370 - - 100,000 3341 State Grants 50,000 50,000 50,000 - - 100,000 Total - Intergovernmental 50,000 50,000 50,000 10,253 22,137 27,000 3611 Interest from Investments 47,630 47,630 47,630 18,100 12,992 - 3699 Other Miscellaneous Income 9,000 9,000 9,000 28,353 35,129 27,000 Total - Miscellaneous Revenue 56,630 56,630 56,630 - - - 3916 Note Proceeds 2,450,000 2,450,000 2,450,000 - - - Total - Other Financing Sources 2,450,000 2,450,000 2,450,000 1,931,924 2,371,042 2,904,060 Revenue Totals 5,515,000 5,515,000 5,515,000 Department: 125 - Economic Development Division: 7200 - Urban Renewal Expenditures 25,156 60,702 62,921 5111 Regular Wages 94,660 94,660 94,660 - 813 - 5112 Part-Time Wages - - - 8 16 19 5211 OR Workers' Benefit 30 30 30 1,814 4,537 4,739 5212 Social Security 7,420 7,420 7,420 3,223 8,782 9,047 5213 Med & Dent Ins 14,310 14,310 14,310 4,708 10,530 16,024 5214 Retirement 22,730 22,730 22,730 106 [PHONE REDACTED] Long Term Disability Ins 380 380 380 97 52 66 5216 Unemployment Insurance 490 490 490 41 92 92 5217 Life Insurance 160 160 160 35,153 85,773 93,152 Total - Personnel Services 140,180 140,180 140,180 59,952 9,174 30,050 5419 Other Professional Serv 75,280 75,280 75,280 - - 3,617 5428 IT Support 4,200 4,200 4,200 - - 444 5448 Internal Rent 450 450 450 36,067 54,680 50,000 5520 Grant Program 125,000 125,000 125,000 9,000 13,138 12,000 5530 Design Services 25,000 25,000 25,000 105,019 76,992 96,111 Total - Materials & Services 229,930 229,930 229,930 18,521 31,416 522,000 5631 Streets/Alleys/Sidewalks 4,445,000 4,445,000 4,445,000 - 99,674 400,000 5639 Other Improvements 500,000 500,000 500,000 18,521 131,090 922,000 Total - Capital Outlay 4,945,000 4,945,000 4,945,000 56,326 - - 5711 Bond Principal - - - 594 - - 5721 Bond Interest - - - 56,920 - - Total - Debt Service - - - - - 100,000 5921 Contingency 199,890 199,890 199,890 - - 1,692,797 5981.005 Reserve for Future Years - - - - - 1,792,797 Total - Contingencies and Unappropriated Balances 199,890 199,890 199,890 215,613 293,855 2,904,060 Expenditures Total 5,515,000 5,515,000 5,515,000 1,716,311 2,077,187 - Fund Net Total: 720 Urban Renewal Fund - - - ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 264 UR-1 Notice of Budget Hearing FORM UR-1 Telephone: [PHONE REDACTED] Actual Amount Adopted Budget Approved Budget 2016-2017 This Year 2017-2018 Next Year 2018-2019 1,716,311 2,137,000 2,276,000 0 100,000 50,000 0 0 2,450,000 0 0 0 35,129 27,000 56,630 619,602 640,000 682,370 0 0 2,371,042 2,904,000 5,515,000 85,773 93,152 140,180 76,992 96,111 229,930 131,090 922,000 4,945,000 0 0 0 0 0 0 0 100,000 199,890 All Other Expenditures and Requirements 0 0 0 2,077,187 1,692,797 0 2,371,042 2,904,060 5,515,000 2,371,042 2,904,060 5,515,000 0.6 0.6 1.1 2,371,042 2,904,060 5,515,000 0.6 0.6 1.1 LONG TERM DEBT July 1 General Obligation Bonds Other Bonds Other Borrowings Total * If more space is needed to complete any section of this form, insert lines (rows) on this sheet or add sheets. You may delete unused lines. All Other Resources Except Division of Tax & Special Levy NOTICE OF BUDGET HEARING Contact: Sandra Montoya Email: [EMAIL REDACTED] FINANCIAL SUMMARY - RESOURCES TOTAL OF ALL FUNDS Beginning Fund Balance/Net Working Capital Federal, State and All Other Grants Revenue from Bonds and Other Debt Interfund Transfers Unappropriated Ending Fund Balance Revenue from Division of Tax Revenue from Special Levy Total Resources FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION Personnel Services Materials and Services Capital Outlay Debt Service Interfund Transfers Contingencies Total Requirements Total FTE FTE Total Requirements FINANCIAL SUMMARY-REQUIREMENTS AND FULL-TIME EQUIVALENT EMPLOYEES (FTE) BY ORGANIZATIONAL UNIT OR PROGRAM * Name of Organizational Unit or Program FTE for that unit or program Urban Renewal STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING * Capital projects in the amount of $4.9 million are budgeted in FY 2018-19, of which $2.5 million is budgeted from external financing. STATEMENT OF INDEBTEDNESS Estimated Debt Outstanding Estimated Debt Authorized, But $0 $0 Not Incurred on July 1 $0 $0 $0 $0 $0 $0 A public meeting of the City of Woodburn Urban Renewal Agency Board will be held on June 11, 2018 at 6:30 p.m. at Woodburn City Hall, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2018 as approved by the Woodburn Urban Renewal Agency Budget Committee. A summary of the budget is presented below. A copy of the budget may be inspected or obtained at Woodburn City Hall, 270 Montgomery Street, between the hours of 9:00 a. m. and 4:00 p. m. or online at www.ci.woodburn.or.us. This budget is for an annual biennial budget period. This budget was prepared on a basis of accounting that is the same as used the preceding year. If different, the major changes and their effect on the budget are: ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 265 Urban Renewal Agency Budget Resolution WOODBURN URBAN RENEWAL AGENCY RESOLUTION NO. 2018-01 A RESOLUTION ADOPTING THE CITY OF WOODBURN URBAN RENEWAL BUDGET FOR THE FISCAL YEAR (FY) 2018-2019; MAKING BUDGET APPROPRIATIONS; AND IMPOSING THE TAXES WHEREAS, the Woodburn Urban Renewal Agency Budget Committee met and approved the Proposed Budget on April 28, 2018; and WHEREAS, the Notice of Budget Hearing and Financial Summary were published in the Woodburn Independent on May 30, 2018 as required by ORS 294.438; and WHEREAS, a public hearing was held on June 11, 2018; NOW, THEREFORE, THE WOODBURN URBAN RENEWAL AGENCY RESOLVES AS FOLLOWS: Section 1. The Woodburn Urban Renewal Agency Board adopts the budget for the fiscal year 2018-19 in the sum of $5,515,000. A copy of the budget document is now on file at City Hall, 270 Montgomery Street, Woodburn, Oregon. Section 2. The amounts for the fiscal year beginning July 1, 2018 and for the purposes shown below are hereby appropriated as follows: Section 3. Pursuant to Article IX (Finance) Section 1c (Financing Redevelopment and Urban Renewal Projects) of the Oregon Constitution and ORS Chapter 457, the Woodburn Urban Renewal District, as an "Option 1" urban renewal agency, authorizes certification to the Marion County Urban Renewal Fund Personnel Services 140,180 $ Materials & Services 229,930 Capital Outlay 4,945,000 Contingency 199,890 Total Appropriations 5,515,000 $ Unappropriated & Reserves - $ Total Budget 5,515,000 $ ---PAGE BREAK--- City of Woodburn Adopted FY 2018-19 Budget 266 Assessor for the Woodburn Urban Renewal Agency Plan Area a request for the maximum amount of revenue that may be raised by dividing the taxes under Article IX, Section 1c of the Oregon Constitution with none of this amount to be raised by a special levy.