Document Woodburn_doc_ef3a63cdb6

- And Woodburn Urban Renewal Agency FY 2014-15 ---PAGE BREAK--- On the cover (upper left): Wooden Shoe Tulip Festival courtesy of Barb Iverson, www.woodenshoe.com On the cover (upper right): Settlemier House courtesy of Daniel’s Photography, www.danielsphotography.com On the cover (bottom right): Woodburn Company Stores courtesy of KMA Architecture & Engineering, www.kma-ae.com ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 1 City of Woodburn Fiscal Year 2014-15 Adopted Budget Table of Contents Overview Budget Committee Members Budget Message 10 Reader’s Guide 16 About Woodburn 20 City Statistics – Demographics 20 City Statistics – Services 21 City of Woodburn Budget Calendar 23 Budgeting in Oregon 24 Budgeting in the City of Woodburn 26 Budget Document Columns 26 Budget Assumptions 27 Council Goals 28 Organizational Chart 29 FTE Summary by Supervising Department 30 Property Tax Analysis 31 Major Taxpayers 33 Summary of Revenues and Expenditures – All Funds 34 Estimated Ending Fund Balances 35 General Services 37 Summary of Revenues and Expenditures – General Fund 001 39 General Fund Revenue Sources and Other Discussion 40 General Fund – Revenue Detail 41 General Fund Expenditures by Department Summary 44 General Fund – Expenditures by Department 45 Council & Mayor 45 Administration 47 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 2 City Recorder 49 City Attorney 51 Finance 53 Human Resources 55 Municipal Court 57 Police 59 Library 65 Recreation 68 Aquatics 71 Retired and Senior Volunteer Program (RSVP) 73 Community Services Administration 75 Planning 77 Parks Maintenance 79 Engineering 81 Parks and Facilities Maintenance 83 Non-Departmental 86 Contingency/Ending Fund Balance 88 Transit Fund – 110 89 Street Fund – 140 95 GO Debt Service Fund – 250 101 Utility Funds 103 Water Fund – 470 105 Sewer Fund – 472 111 Capital Construction Funds 119 General Cap Const Fund – 358 121 Street & Storm Cap Const Fund – 363 125 Sewer Cap Const Fund – 465 129 Water Cap Const Fund – 466 135 Special Revenue Funds 139 Building Inspection Fund – 123 141 Search & Seizure Fund – 132 147 Housing Rehabilitation Fund – 137 149 Special Assessment Fund – 360 153 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 3 Parks SDC Fund – 364 155 Street SDC Fund – 376 159 Storm SDC Fund – 377 163 Water SDC Fund – 474 165 Sewer SDC Fund – 475 167 Internal Services Funds 169 Information Services Fund – 568 171 Insurance Fund – 581 177 Equipment Replacement Fund – 591 181 Trust Funds 185 Library Endowment Fund – 690 187 Museum Endowment Fund – 691 188 Lavelle Black Trust Fund – 695 189 Closed Funds 191 RSVP Fund – 138 – Closed 193 Cable Franchise Fund – 139 – Closed 194 Public Works Services Fund – 582 – Closed 195 General Operating Reserve – 092– Closed 203 Weed & Seed Fund – 134 – Closed 203 State Revenue Sharing Fund – 135 – Closed 204 City Gas Tax Fund – 169 – Closed 204 Bancroft Bond Redemption Fund – 252 – Closed 205 Economic Development Fund – 336 – Closed 205 Police Construction Fund – 357 – Closed 206 PW Facility Construction Fund –378 – Closed 206 Sewer Capital Improvement Fund – 461 – Closed 207 Surface Water/Collections Fund – 478 – Closed 207 Central Stores Fund – 580 – Closed 208 Facilities Maintenance Fund – 583 – Closed 208 Supporting Schedules 209 Debt Overview 211 Personnel Allocation 212 FTE Detail by Supervising Department 215 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 4 Budgeted Transfers 219 Capital Construction Projects 220 Current Year Projects 221 Project Data Sheets 221 Appendices 243 Glossary 244 Budget Policies & Fiscal Strategy 249 Wage Scales 258 AFSCME Wage Scale 258 Woodburn Police Association (WPA) Wage Scale 259 Sergeant Wage Scale 260 Part-Time Wage Scale 260 Unrepresented Wage Scale 261 Chart of Accounts 262 Forecast 2014-2019 273 LB-1 Notice of Budget Hearing 290 Budget Resolution 292 Urban Renewal Agency (URA) – 720 297 UR-1 Notice of Budget Hearing 303 Urban Renewal Agency Budget Resolution 304 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 5 The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Woodburn for its annual budget for the fiscal year beginning July 1, 2013. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 6 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 7 Overview ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 8 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 9 City of Woodburn, Oregon Budget Committee Members FY 2014-15 Electors Eric Swenson – Position I Zandi Cox – Position II Matthew Geiger – Position III Stanley Milne – Position IV Sharon Schaub – Position V John Reinhardt – Position VI Councilors Teresa Alonso Leon – Ward I Lisa Ellsworth – Ward II Peter McCallum – Ward III Jim Cox – Ward IV Frank Lonergan – Ward V Eric Morris – Ward VI Term Expires Dec. 2016 Dec. 2016 Dec. 2015 Dec. 2015 Dec. 2016 Dec. 2015 Dec. 2016 Dec. 2016 Dec. 2014 Dec. 2014 Dec. 2014 Dec. 2016 City Administrator Scott Derickson Finance Director Christina Shearer City of Woodburn 270 Montgomery St. Woodburn, OR 97071 [PHONE REDACTED] www.ci.woodburn.or.us ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 10 Budget Message City Councilors, Budget Committee Members and Citizens of Woodburn: After several years of declining General Fund revenues and resulting budget reductions, including layoffs, delays in projects and generally doing more with less, I’m pleased to report that Woodburn is experiencing a leveling off in projected revenue losses. For the first time in years the City is not in the midst of mid-year budget corrections needed to trim spending. Although painful at times, it is clear that our aggressive cost-containment strategy greatly helped keep the City financially sound during the recession. At City Hall, there is a growing sense that things are starting to look up; but progress remains gradual. General Fund revenues appear to be stabilizing near 2010 levels. I would also like to point out that our efforts to improve Woodburn’s budget document and our internal accounting processes continue to evolve. These changes are reflected in the Proposed FY 2014/15 Budget. We are proud of these efforts and the progress made over the past few years. For the second year in a row the City has received a Distinguished Budget Presentation Award from the Government Finance Officers Association. From a work product standpoint, these recognitions constitute a significant accomplishment. As busy members of our community, I appreciate the time each of you has contributed to the budget process, in studying the volumes of material you are provided and donating the time to attend the annual Budget Committee meeting. City staff values your input. I would like to thank department heads and City staff for adhering to the City’s budget policies and prudent financial management throughout the years. I would like to particularly recognize Woodburn’s Finance Department staff for their countless hours, attention to detail and the months of work that went into preparing this proposed budget. Their hard work is reflected in the quality of this document.  Overall FY 2014/15 Budget The total Proposed FY 2014/15 Budget, including ending fund balances not transfers, totals $64.4 million; an approximate $4.6 million reduction from the current Adopted FY 2013/14 Budget of $69.1 million. The total Proposed FY 2014/15 Budget (excluding transfers, contingencies and reserves) is $34.5 million. As required by State law, the proposed budget is balanced. 2014-15 Budget Highlights  $34.5M Operating Budget  2.9% Increase in Property Tax Revenue  FTE increased by 4.6  $9.5M in Capital Expenditures  Partial Restoration of Library Hours ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 11 1,000,000,000 1,050,000,000 1,100,000,000 1,150,000,000 1,200,000,000 1,250,000,000 1,300,000,000 Assessed Value For next year, the Proposed FY 2014/15 Budget maintains current staffing levels and includes no reductions in current service levels. The Proposed FY 2014/15 Budget also includes capital improvements intended to address years of deferred maintenance and facility repairs. Overall, infrastructure funding is down from previous years due to changes in project development and accounting procedures governing how and when capital projects are authorized. This change is discussed in more detail later.  Revenues Woodburn relies on two major sources of revenue to fund operations: property taxes and utility charges. These two revenue categories constitute more than 70% of the City’s operating revenues and significantly impact the City’s ability to fulfill our mission. Other revenues supplement City operations including franchise fees (levied on utilities for use of public right of way), intergovernmental revenue (state shared revenue, liquor and cigarette taxes, transportation revenues), fees and charges (planning and engineering fees, recreation fees, business and solicitation registration fees), and fines (court fines). These secondary revenue sources are critical to overall financial health of the City and are historically less volatile than our other sources of funding. In terms of the General Fund, property taxes serve as the largest source of funding for critical General Fund programs such as police, library, parks, aquatics, etc. However, property tax revenues have proven more volatile in the past few years. Unfortunately, Woodburn continues to struggle with the fallout of the 2008 housing collapse and property tax compression. As a sign of optimism, General Fund Property Tax revenue is projected to increase by $200,000, totaling $7.2 million. Because Woodburn has not seen assessed property values recover significantly, residents should not expect property tax revenues to grow at the full 3% as allowed by law. However, this could change over time if there is significant and aggressive growth in Woodburn’s construction markets. Utility charges fund the City’s water and sewer operations. These programs provide clean and safe drinking water to customers and provide for the safe collection, treatment and discharge of sewer and storm water. Utility charges are rate-driven, based on consumption and are impacted by changes in rates, population growth and new construction. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 12 4,000,000 4,500,000 5,000,000 5,500,000 6,000,000 6,500,000 7,000,000 7,500,000 8,000,000 Sewer Rate Revenue 3,000,000 3,100,000 3,200,000 3,300,000 3,400,000 3,500,000 Water Rate Revenue In anticipation of needed sewer system improvements, users have seen annual sewer rate increases over the past several years. The last of these increases goes into effect July 1, 2014. Unless additional increases are approved by the City Council, residents will see wastewater user rates level off in upcoming years. Future sewer fund revenue will be reliant on consumption, state- and/or federally-mandated system upgrades and new construction. Water rates have not increased since FY 2005/06. It is likely residents could see an increase in water rates needed to fund upgrades in coming months. Updates to the Water Master Plan including a water rate study are long overdue and are planned for FY 2014/15. Interestingly, Woodburn’s water consumption patterns declined sharply beginning in FY 2008/09, which staff attributes to the economic recession, sewer rate increases and a decline in regional housing markets. Water consumption then rebounded in FY 2010/11 and continues to grow at a modest pace. The decline and subsequent slow rebound in water fund revenue is impacting Woodburn’s ability to undertake planned water improvement projects. Several projects have been delayed due to a lack of adequate funding in recent years. Fortunately, the slowdown in consumption made project delays more feasible. Nevertheless, as the economy improves and Woodburn growth begins to accelerate, it will become more urgent that the delayed projects be completed.  Expenses Personnel services represent the majority of City operating costs. In the Proposed FY 2014/15 Budget, personnel services account for 36% of total expenditures and 47% of non-capital expenditures. Overall, this represents a decrease of 0.4% in personnel services from the prior year’s budget. The decrease is attributed to a decrease in Oregon Public Employee Retirement System (PERS) rates (per Oregon Senate Bill 822). The easing of PERS rates is somewhat of an unusual circumstance and not likely to continue in upcoming years. Additional cost reductions occurred as a result of the implementation of a high-deductible health plan. I am also proposing that a 2% cost-of-living adjustment (COLA) be provided for all non-represented employees. It is worth noting that no COLA was issued in FY 2013/14, meaning the two-year average would be a marginal 1% for those employees not covered under a bargaining unit. The proposed budget includes negotiated adjustments for AFSCME employees per the labor agreement and contract negotiations with the Woodburn Police Association are currently underway. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 13 The number of full-time equivalent employees (FTE) increased by 4.64 in this budget. While the FTE count increased, two of the positions were the result of reorganization. A current vacant position in the Police Department is being converted to two positions as a cost-neutral reorganization. There was also an increase in FTE in Recreation with the addition of a full-time Recreation Coordinator, the funding for this position was provided by eliminating some part-time FTE and decreasing Materials & Services. The part-time - seasonal parks and facilities FTE of 1.33 was previously funded through Materials & Services because the staff was provided by a temporary agency. The change of the Police Executive Assistant from .5 FTE to 1.0 and the new Management Analyst position are additions to FTE, which require new funding. There were also minor adjustments in part time staffing in various departments. The Proposed FY 2014/15 Budget increases Materials & Services by 19% over the current fiscal year, totaling $9.7 million. However, the primary driver for the increase is a change in accounting procedure associated with how street maintenance service is provided. Previous budgets treated significant street expenditures as capital outlay. Consistent with the new Capital Project Accounting Methodology (discussed in further detail below), most street improvement projects cannot be capitalized as fixed assets (such as minor street resurfacing and repair, slurry seal and chip seal projects), and are now budgeted as Materials & Services expenses. Narratives in the street, water and sewer funds discuss this change in more detail. Consistent with City policy, operating departments did not increase their bottom line appropriations in most areas. Exceptions have been made for internal service charges such as building maintenance, information services, insurance, maintenance projects (street, water & sewer funds only) and utilities. Most of these costs are driven by factors outside the control of individual departments. Debt service obligations of the City total $5.4 million, which represents approximately 15% of expenditures. For a detailed listing of the debt outstanding and annual debt service of the City, please refer to the Debt Overview section on page 211.  Capital Construction Plan Capital outlay can be categorized as either significant equipment acquisitions or project expenditures. All Construction Fund capital outlay is tied to specific projects. Proposed FY 2014/15 Budget capital spending totals $9.5 million (25%) of total expenditures. The City’s Capital Construction Projects can be found in detail beginning on page 220. Consistent with the City’s commitment to financial accountability, an improved methodology for planning, authorizing, budgeting and reporting capital construction projects has been implemented for FY 2014/15. For example, all capital projects are now individually reviewed and authorized by the Public Works Director, Finance Director and the City Administrator prior to inclusion in the annual budget. Each project has a specific scope and budget and the Project Data sheets have been included for all projects. Only those projects included in this budget may incur expenditures during the 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. We feel this is a significant improvement. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 14 In addition, all projects are now budgeted for their full cost, even if the project is expected to span multiple budget periods. This ensures that budget authority is available for the project should the schedule accelerate and prevents inadvertent over expenditures. Significant capital projects included in this budget include: o Wastewater Treatment Plant – Natural Treatment Project: $1,000,000 o City Hall Roof and HVAC System Replacement: $525,000 o Legion Park Rehabilitation & Improvement: $462,800  Contingencies and Reserves Woodburn’s ending fund balances are comprised of contingency and reserve line items. The Proposed FY 2014/15 Budget contains all City Council-mandated contingency balances levels for each operating fund as well as reserves including debt service, dedicated construction funds and/or for other specific purposes. These balances cannot be expended without specific City Council approval. Overall, contingencies increased modestly consistent with operating expenditures. It can also be noted that construction fund reserves declined by some $6.3 million (16%) due to proposed FY 2014/15 construction projects.  General Fund A General Fund budget (excluding contingencies and reserves) of $13.1 million is proposed for FY 2014/15. Although this figure is 13% higher than the City’s FY 2013/14 Amended Budget, the General Fund includes two departments that were relocated into the General Fund for FY 2014/15. These departments were previously in a different fund. The City’s Engineering Department and facilities maintenance section are now included in the General Fund. If these changes are excluded, then the General Fund’s actual growth falls below The General Fund is supported by budgeted revenues of $11.9 million and a $3.5 million beginning fund balance. Revenues are budgeted to increase by $853 thousand compared to the FY 2013/14 Budget. The City Council’s mandated 10% General Fund contingency reserve is met for FY 2014/15. It totals $1.2 million. In addition, the General Fund’s Shortfall Management Contingency Reserve of $1.1 million remains in effect. Because of the City Council’s fund reserve policy, no full-time employee layoffs are planned for in the upcoming year. Preservation of our highly motivated and skilled staff remains a priority.  Building Inspection Fund The City’s Building Inspection Fund has seen a dramatic increase in activity over the last couple years. Rebounding construction activity has resulted in a 40% increase in budgeted FY 2014/15 revenues. As a result, staffing has been increased to ensure the City can adequately respond to this demand. I will continue to monitor building activity, revenues and workloads during this growth phase. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 15  Funds Consolidation Plan In our ongoing effort to improve accounting efficiencies, the Finance Department continues to consolidate funds into similar fund categories. Those changes are included in the budget and clearly marked as closed. Additionally, based on recommendations made in the 2011 Special Financial Report on the City of Woodburn Utility Funds, several changes have been made to reflect how certain activities are accounted for and shown in the budget document.  Conclusion The Proposed FY 2014/15 Budget continues to allocate limited resources in a manner that supports the strategic direction of the Mayor and City Council. For all these reasons it is my recommendation as Woodburn’s Budget Officer that the Budget Committee approve the Proposed FY 2014/15 Budget as submitted. Sincerely, Scott Derickson City Administrator ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 16 Reader’s Guide The budget document serves two distinct purposes. The first is to present the City Council and the public with a clear picture of the services the City provides and the policy alternatives that are available. The second is to provide City management with a financial and operating plan that conforms to the City’s accounting system. The Overview section provides an overview of the key issues, policy issues and programs in the budget and the major areas of emphasis for the City in FY 2014-15. It also includes budget summaries that present the overview of the budget as an operating and financial plan. Budget Message. The Budget Message summarizes key features and issues shaping the FY 2014-15 Budget. Reader’s Guide. The purpose of the Reader’s Guide is to outline how the budget document is presented, and to define key elements for the reader. In addition to the organization chart, there is a brief profile of the City of Woodburn, which describes the context in which our municipal government operates. Following the profile are summary schedules for revenues and expenditures, property taxes and budgeted departmental staffing levels. Adopted Budgets. The budgets are presented in service categories: General Services, Utility Funds, Capital Construction Funds, Special Revenue Funds, Internal Services Funds, Trust Funds, and Closed Funds. Each service category contains various departments/divisions, in numerical order, presented with a narrative describing the department’s/division’s function and the budget for the coming year as well as prior years’ budget and actual information. Both summary tables and line item detail tables have been included for active funds. Funds with limited activity or Closed Funds have only one type of table. Line item detail of Closed Funds is available in prior years’ budgets. 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 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. For GAAP based reporting, major variances from budget including capitalization of assets, depreciation and debt issuance are reported as an increase in liabilities and principal payments is shown as a reduction in liabilities. 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 are intended to provide more detail for detailed readers. The Supporting Schedules include Debt Overview, Personnel Allocation, FTE Detail by Supervising Department, Budgeted Transfers, and Capital Construction Projects. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 17 Bold Indicates the fund was identified as a Major Fund as of June 30, 2013 General Services (Governmental Funds)  General Fund – This fund accounts for all general operating revenues and expenditures of the City. The fund is comprised of 16 departments responsible for providing planning, recreation, community, legislative and public safety services to the public. In addition, four of the departments (City Attorney, Finance, Human Resources and Administration) serve as internal service functions providing accounting, employee and legal services to the various departments/divisions of the city.  Street Fund – This fund accounts for the State of Oregon highway apportionment (gas tax). As required by statute the proceeds are used “exclusively for the construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads, streets and roadside rest areas in this state.” Additional revenues are from PGE and NW Natural Gas privilege taxes, and .01 cent Local Gas Tax.  Transit Fund – This fund accounts for the City’s transit program. The primary revenue sources are a transfer from the General Fund as well as Federal and State transit grants. Expenditures include personnel, bus maintenance and operating costs and capital outlay for busses as equipment needs to be replaced.  GO Debt Service Fund – This fund accounts for the principal and interest payments on the general obligation debt for the police building. Utility Funds (Proprietary Funds)  Water Fund – This fund accounts for the operations of the water treatment and distributions systems. Water sales and associated fees are the major revenue sources.  Sewer Fund – This fund accounts for operations of the wastewater collection and treatment system. Sewer user charges are the main revenue source. Capital Construction Funds (Governmental Funds) These funds are used to track capital projects and do not have independent, annual revenues. Funding for projects will come from the related funds as Transfers In or other funding for a specific project, such as grants. As the City expands project accounting usage in future years, some of these funds may be consolidated.  General Cap Construction Fund – Fund accounts for capital improvement projects for general services facilities.  Water Cap Construction Fund – Fund accounts major repairs, extensions, alterations or other capital improvements to the water system.  Street & Storm Cap Construction Fund – Fund accounts for capital improvements to the street and stormwater systems,  Sewer Cap Construction Fund – Fund accounts for loan proceeds used for construction and improvements to the City’s waste water treatment plant and sewer collection system. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 18 Special Revenue Funds (Governmental Funds)  Building Inspection Fund – This fund accounts for building permit revenues and the activities of the City’s building permit program. The fund was established as a legislative requirement mandating that building permit revenues not be used for any purpose other than building permit programs.  Housing Rehabilitation Fund – This fund accounts for Community Development Block Grants for low income housing rehabilitation.  Search & Seizure Fund – Fund accounts for City’s share of federal proceeds from drug seizures to be used for drug enforcement and investigation.  Special Assessment Fund – This fund accounts for the City’s Local Improvement Districts. (LIDS)  Parks SDC Fund – Fund accounts for payments received from new development to fund improvements that increase capacity of the City’s parks system.  Street SDC Fund – This fund accounts for street system development charges. The primary use of the proceeds is for street system improvements.  Storm SDC Fund – This fund accounts for system development charges received from new development to fund improvements that increase capacity of the City’s stormwater collection system. Uses of the funds are restricted by ordinance and state statute.  Water SDC Fund – This fund accounts for system development charges received from new development to fund improvements that increase capacity of the City’s water treatment and distributions systems. Uses of the funds are restricted by City ordinance and state statute.  Sewer SDC Fund – This fund accounts for system development charges received from new development to fund improvements that increase capacity of the City’s waste water treatment and collections systems. Uses of the funds are restricted by City ordinance and state statute. Internal Services Funds (Proprietary Funds)  Information Services Fund – Fund accounts for City’s network and telephone maintenance and services. In addition, the Information Services department contracts with local agencies and smaller governments to provide network and information services. The primary source of revenue is operating transfers from other city departments that use network and information services.  Insurance Fund – This fund accounts for the City’s general liability and workers’ compensation insurance premiums and serves as the risk management function for the city. The primary source of revenue is operating transfers from other funds for insurance premiums costs.  Equipment Replacement Fund – This Fund accounts for transfers from various funds to be reserved for vehicle and equipment replacement. Trust Funds (Governmental Funds)  Library Endowment – Fund accounts for proceeds donated to the Woodburn Public Library for building maintenance.  Museum Endowment – This fund accounts for proceeds held in trust by the City and ongoing donations received for future improvements for the World’s Berry Center Museum.  Lavelle Black Trust Fund – This fund facilitates the private donation of monies from Leonard Black to the Police Department for use in sustaining the K-9 Program in the name of Lavelle Black. The use of funds will be limited to ongoing costs associated with the replacement, care, training and equipping of K-9 units. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 19 Closed Funds  General Operating Reserve Fund – This fund accounted for reserves set aside for future needs. This fund was collapsed into the city’s General Capital Construction Fund as part of the FY 2011-12 budget cycle.  Weed & Seed Fund – This fund accounted for the juvenile gang prevention grant. Primary revenue was a federal grant through the Justice Department, which is no longer available.  State Revenue Sharing – Fund accounted for state shared revenues and capital outlay for various street improvement projects and street lighting. As part of the funds consolidation proposal of FY 2011-12, this fund was collapsed into the General Fund.  Retired and Senior Volunteer Program (RSVP) – This fund accounted for the City’s grant and 30% local match to fund its senior volunteer program. This program merged into the General Fund in FY 2013-14 so there is also a General Fund department with RSVP name in this budget.  Cable Franchise Fund – A portion of the cable franchise fees are transferred to this fund and distributed to Woodburn Cable Access Television as required by the franchise agreement to support local community access programming. This fund was closed in FY 2013-14.  City Gas Tax – Fund accounted for the proceeds from the City’s gas tax used for street resurfacing projects. This fund was collapsed into the Street Fund as of June 30, 2013.  Bancroft Bond Fund – Reserve held for Bancroft Bonds. As part of the funds consolidation proposal of FY 2011-12 this fund was collapsed into the Housing Rehabilitation Fund.  Economic Development Fund – This fund accounted for the principal and interest payments for the Special Public Works loan for the Waremart intersection improvements. Fund was closed in FY 2011-12  Police Construction Fund – This fund accounted for the proceeds from the general obligation bonds issued and to be used for the construction of the new police building. The remaining funds were transferred to the General Fund in FY 2012-13  Public Works Facility Construction Fund – Fund was closed in FY 2011-12  Sewer Capital Improvement Fund – Fund accounted for the loan proceeds for the sewer pump project and the resulting debt payments. The fund has been closed and the remaining balance after the debt was retired in FY 2011-12 was transferred to the Sewer Fund.  Surface Water/Collections Fund – Fund was established FY 2009-10 to provide a City stormwater program and operations. The main source of revenue was a transfer from the sewer fund. As part of the on-going fund consolidation project, the balance was transferred to the Sewer fund.  Central Stores Fund – This fund accounted for the central purchase of high volume supplies (such as paper, toner, etc.). As a part of the Fund Consolidation Plan, this fund’s balance has been transferred to the General Fund to provide City Hall continued copier lease payments and paper supplies.  Public Works Services Fund – This fund accounted for the engineering, facilities and garage and was funded by operating transfers from the public works funds for those services, and internal facilities charges levied on funds with facilities. Closed in 2013-14.  Facilities Maintenance Fund – This fund accounted for operation, maintenance and repair of city owned facilities. As part of the on-going fund consolidation project, the balance of this fund was transferred to the Public Works Services Fund. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 20 About Woodburn City Statistics – Demographics The City of Woodburn is located in Marion County, Oregon, 18 miles northeast of the City of Salem along the I-5 corridor. Woodburn is located in Oregon’s Willamette Valley which experiences a moderate climate. Woodburn has changed significantly since it was first incorporated in 1889. The city originally began as a small farming and manufacturing community. Beginning in the 1960’s, Woodburn became a suburb of Salem and Portland with its proximity to I-5. Over the past 18 years, Woodburn has grown 74%. As of the census of 2010, there are 24,080 people residing in Woodburn, as compared to the population in 2000 of 20,100. The percent increase in those 10 years is nearly 20%. With 24,080 residents, Woodburn is the 21st most populated city in Oregon. Between 2006 and 2010, the median income for a household in the city was $42,519. Incorporated 1889 Income - Households: Area in square miles 5.4 Less than $25,000 33% Government Council/Administrator $25,000 to $49,999 39% Population 2010 Census 24,080 $50,000 to $74,999 18% From 2000 Census 20,100 $75,000 to $99,999 6% Adult education level: $100,000 or more 4% High school or higher 58% Bachelor's degree or higher 11% Housing: Race 1-unit 67% Hispanic or Latino 58.9% 2 to 4 units 8% Not Hispanic or Latino 41.1% 5 to 9 units 4% White Alone 38.4% 10 or more units 11% Black of African American Alone 0.2% Mobile Home 10% American Indian and Alaska Native Alone 0.4% Other 1% Asian Alone 0.7% Native Hawaiian and Other Pacific Islander Alone 0.1% Age Some Other Race Alone 0.2% Under age 18 30.9% Two or More Races 1.1% Age 18 and over 69.1% ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 21 City Statistics – Services % FY 2011-12 FY 2012-13 Change Community Services Parks Parks/Open space acreage 110 110 0% Playgrounds 8 9 13% Picnic shelters 9 9 0% Park Restrooms 4 4 0% Sports Fields 8 8 0% Library Attendance 178,203 150,127 -16% Circulation 165,128 152,272 Volumes in Collection 105,923 105,858 0% Volumes Added 4,584 10,818 136% Computer Usage 48,015 30,070 -37% Program Attendance 9,377 5,875 -37% Aquatics Attendance 127,663 139,248 9% Lesson Enrollment 2,153 2,189 2% Active Memberships 938 1,114 19% Recreation Youth Sports 844 717 -15% Adult Sports 450 380 -16% Youth Programs 152 161 6% Adult Programs 658 305 -54% After School Club 685 842 23% Special Events 6,000 6,000 0% Public Transportation Fixed route Rides 33,877 47,454 40% Fixed Route Mileage 43,646 76,686 76% Dial-A-Ride Trips 6,456 5,622 -13% Dial-A-Ride Mileage 20,872 17,899 -14% Out of Town Medical Rides 1,630 1,742 7% Out of Town Medical Mileage 39,620 42,251 7% RSVP Number of Active Volunteers 287 324 13% Total Volunteer Hours 36,030 41,645 16% Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 22 % FY 2011-12 FY 2012-13 Change City Utilities Water Production capacity 2 mgd 2 mgd 0% Peak capacity demand 5-6 mgd 5-6 mgd 0% Storage capacity 5.45 mg 5.45 mg 0% Number of wells 9 9 0% Miles of water mains 98.06 98.56 1% Customers 6,560 6,688 2% Fire Hydrants 951 956 1% Wastewater Average daily treatment 2-3 mgd 2-3 mgd 0% Peak capacity demand 16 mgd 16 mgd 0% Miles of sewer pipeline 87 87 0% Lift stations 8 8 0% Stormwater: Miles of storm sewers 59 59 0% Manholes 1,400 1,400 0% Public Safety: Police Calls 18,570 18,127 Number of sworn officers 32 32 0% Arrests 1,752 1,449 -17% Offenses 3,231 2,757 -15% Crime Index (Violent Crime) 963 915 Crime Index (Property Crime) 895 1,249 40% Officers Per 1,000 Citizens 1.29 1.29 0% Building/Planning: Total Building Permits Issued 186 263 41% Residential, New 12 48 300% Multi Family 20 16 Assisted Living Facilities - 1 0% Residential Additions & Alterations 34 35 3% Industrial 15 9 -40% Commercial 100 147 47% Signs and Fences 4 7 75% Manufactured Homes 1 - -100% mg = million gallons mgd = million gallons per day Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 23 The Budget Process City of Woodburn Budget Calendar December 2013  Appoint budget officer (Woodburn ordinance appoints City Administrator)  Perform mid-year review of financial position and multi-year forecast January 2014  Revenue and expense estimates are gathered for beginning balance calculations  Personnel services budget drafted by Finance department  Budget Officer delivers kick-off memo to departments with budget goals and limitations February 2014  Departments enter budgets in accounting system  Finance enters required fund transfers and balances each fund March 2014  Initial budget draft is compiled and distributed to departments for review  Meetings are held with department heads & City Administrator  Make final changes to budget document  Prepare the proposed budget for committee review April 2014  Print notice of budget committee meeting and post on website May 2014  Deliver copies of budget to committee members and post on website  Budget committee meets to discuss proposed budget and approve  Changes are made, if necessary  Print notices of budget adoption public hearing June 2014  Council holds meeting with public about approval of the budget  Council discusses any changes made by committee and proposes new changes  Council adopts budget, makes applicable appropriations and declares tax levies ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 24 Budgeting in Oregon A budget is a financial plan for one fiscal year. In Oregon, local governments operate on a fiscal year that begins July 1 and ends the following June 30. A budget shows the estimated costs of items or services the local government wants to purchase in the coming fiscal year. These are called “expenditures.” It shows other budget requirements that must be planned for, but that won’t actually be spent. It also shows the money, called “resources” or revenues, that the local government estimates will be available to pay for these expenditures. In Oregon, a budget is necessary to justify the need for a given rate and amount of property taxes. Preparing a budget allows a local government to look at its needs in light of the money available to meet those needs. In Oregon all local governments must plan a budget that has equal resources and requirements, in other words, a balanced budget. A local government can’t plan to purchase more items or services than it has money to pay for them. The budget officer will present this budget to a citizen budget committee. The committee consists of the elected officials of the City Council along with an equal number of electors of the city. After the budget committee has reviewed and made adjustments, if any, they approve the budget. Local budget law process requires that certain, specific actions must happen as a local government prepares its annual budget. The process can be broken down into four phases.  Phase 1 begins the process. The budget officer puts together a proposed budget. In larger local governments, department heads or program managers may help. The budget officer must prepare the proposed budget in a format designated by the Department of Revenue. The format meets the requirements set out in the statutes.  Phase 2 is when the budget committee approves the budget. The committee consists of the elected officials of the City Council along with an equal number of electors of the city. Statutes spell out who can be on the budget committee and who cannot. The budget committee reviews the proposed budget, listens to the comments from citizens, and then approves the budget. Special public notices are required before the budget committee’s first meeting.  Phase 3 includes adopting the budget by City Council and, when appropriate, certifying property taxes to the county tax assessor. This phase includes a special hearing of the governing body and specific public notices, including a summary of the approved budget. Special forms must also be used to notify the county assessor of the local government’s property tax levy. Adoption of the budget must occur no later than June 30.  Phase 4 occurs during the fiscal year budget period when the local government is operating under the adopted budget. This phase includes changes to the adopted budget. Changes to the adopted budget must be made before additional money is spent or money is spent for a different purpose than described in the adopted budget. You can change the budget through resolution transfers and supplemental budgets. The two types will be discussed below. Resolution Transfers: A resolution transfer is a way to move appropriations from one existing category to another, usually within the same fund, during the fiscal year. To transfer appropriations, and in some case ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 25 resources, the governing body must pass a resolution. The resolution must state the need for the transfer, the purpose of the expenditure, and the amount to be transferred. Resolution transfers are used within a fund. For example, within the general fund you can use a resolution to transfer appropriation authority out of the existing materials and services area into the existing personal services area. You must decrease appropriations in materials and services the same dollar amount that you increase appropriations in personal services. The total appropriations for the general fund don’t change. Supplemental Budget: A supplemental budget is a budget prepared during the fiscal year that modifies the adopted budget. They are used to create new appropriations to spend increased resources. They can also be used to transfer resources and appropriations from a special revenue fund to the general fund. A supplemental budget can be created when:  An occurrence or condition that was not known at the time the adopted budget was prepared requires a change in your financial planning,  A situation that was not foreseen at the time the adopted budget was prepared requires prompt action,  Money that was not anticipated when the adopted budget was prepared is made available by another unit of federal, state, or local government,  A request for services or facilities is received, the cost of which will be paid for by a private individual, corporation, or another governmental unit and was not known at the time the adopted budget was prepared,  Property taxes are received in an amount much greater than the amount estimated in the adopted budget and the difference in resources will significantly affect the level of service your local government could provide. There are two processes for preparing and adopting a supplemental budget. The process you must follow depends on how big of a change you intend to make to the adopted budget. If you plan to adjust a current budget fund by less than 10 percent of that fund’s expenditures, then the process to adopt the supplemental budget is fairly simple. If the supplemental budget will be adjusting more than one fund, the change to each fund must be less than 10 percent to use the simpler process. If the change that needs to be made to a fund of the adopted budget is 10 percent or more of the expenditures of the fund, then a longer budgeting process must be followed. The two procedures are outlined below: Less than 10 percent: 1. The governing body adopts the supplemental budget at a regularly scheduled council meeting. The budget committee is not required. 2. Notice of the regular meeting at which the supplemental budget will be adopted is published in one of the following ways: Published in local newspaper, mailed to every citizen using the United States Postal Service, or hand delivering it to every citizen. 3. At the meeting, a resolution adopting the supplemental budget and making appropriations is approved. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 26 More than 10 percent: 1. A special hearing must be held to discuss and adopt the supplemental budget. The governing body holds the hearing. The budget committee is not required to be involved. 2. Five to 30 days before the hearing a notice of the hearing and a summary of the supplemental budget are published using one of the publication methods described above. 3. The governing body enacts a resolution to adopt and appropriate the supplemental budget after the hearing. Budgeting in the City of Woodburn In the City of Woodburn, the City Administrator serves as the Budget Officer (ORS 294.331) and has the responsibility to prepare the budget document, present the budget message to the Budget Committee and to maintain budgetary control at the approved appropriation level. Continued review of revenues and expenditures is performed by the Finance Department and the appropriate operating departments. The City prepares its budget in accordance with ORS. The budget is presented in fund and department categories. The budget is established at the department level or at the major appropriation category if only one department exists in a fund. The adopted budget may be amended by budget transfers (ORS 294.450) or supplemental (ORS 294.480 to 294.283). Generally, transfers consist of moving appropriations within a fund from one major appropriation category to another. Supplemental adjustments typically involve increasing the total appropriation level (as well as the resources). All adjustments to the budget are made via resolutions. Amendments after adoption do not require the approval of the Budget Committee members. Budget Document Columns Within Oregon Local Budget Law, six columns of data are required. The first two columns are two consecutive prior years of actual data, followed by one column containing the current fiscal year budget as amended by supplemental adjustments. The next three columns on the right are all related to the progress of the budget as it moves through the various required phases. From left to right, the first column is budget as proposed by the Budget Officer. The middle column is the amount approved by the budget committee. The final column is the adopted budget. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 27 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 compression is expected to stabilize  Franchise Fees and State Revenue Sharing are expected to increase 2%  All other revenue sources are estimated using trend analysis Personnel Services:  Position budgeting utilized actual amounts from payroll system, instead of estimates, as much as possible  Step increases on employee’s anniversary date and cost of living adjustments  Medical and dental insurance premiums paid by City to increase by reasonable growth rates  All employees pay various portions of health insurance premiums  Actual PERS employer rates effective June 1, 2013 were used (rounded)  Pickup of employee PERS 6% was also budgeted Materials & Services:  No increase in bottom line appropriation in these budgets.  Certain accounts may exceed prior year appropriation: building maintenance, information services, insurance, and Utilities.  Any other significant variances from the current year budget are explained in the general information page of each fund or department Capital Outlay:  By definition, capital outlay are assets with a life longer than one year and initial cost of at least $5,000  Budgeted amounts in this category are estimated on the purchase cost  Cost includes all ancillary costs needed to put the asset into operation Indirect Cost Allocations:  Administrative functions are allocated to benefiting funds and departments based on an equitable activity for each function. For example, information services costs are allocated based on the number of computers in service, and Internal Rent is allocated based on square footage of the building being serviced. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 28 Council Goals During the City Council’s April 13, 2013 Special Meeting, the City Council developed a set of prioritized goals for FY 2013-14. It was also determined the goal list, while certainly not all inclusive of all the City Council’s desires for the community – would focus on a reasonable number of goals the City council felt were important and could be accomplished within the next twenty-four months. Prioritized goal areas included:  Fiscal Sustainability. The City will strive to ease the revenue pressures by making forward looking changes.  Public Safety. Ensuring Public safety will remain a key goal when considering changes.  Economic Development. The City will continue to promote activities designed to attract investment, including but not limited to business attraction, retention and sustainability. As part of this effort, the Council will: 1) Acting as the Urban Renewal Agency, the Council will identify and undertake a new project. 2) It is a high priority to get the long-vacant Salud Building put to a use that will benefit the Downtown District and the City as whole. This may be accomplished through sale or long-term lease of the building, or through a joint venture between the City and private investors, with any fiscal commitment by the City to be financed with Urban Renewal funds, without significant cost the City’s General Fund.  I-5 Interchange Project Response and Management. The City will continue to consider the I-5 Interchange Project as one of the community’s highest priorities.  Community Communication & Outreach. The City of Woodburn will continue its current community outreach and communication efforts, but will strive to make better use of technology - such as social media and other web-based communication opportunities.  Identify Plan for City Owned Property. Review all City owned real property and identify possible surplus or reallocate as needed.  Ordinance Review & Revision. The City will review and revise, if needed, ordinances. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 29 Organizational Chart City of Woodburn Pop. 24,080 Mayor and City Council City Attorney Municipal Court Judge City Administrator City Recorder Recorder Risk Management Finance Director Finance Municipal Court Information Services Human Resources Director Human Resources Economic & Development Director Building Planning Housing Rehab Police Chief Police Public Works Director Engineering Wastewater Surface Water Water Streets Community Services Director Community Relations Recreation Aquatic Center Transit Library Museum RSVP Maintenance ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 30 FTE Summary by Supervising Department Actual Actual Actual Budget FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FTE % FTE Department FTE FTE FTE FTE Change Change City Administrator 1.40 2.40 2.35 2.35 - 0.0% City Attorney 2.60 2.60 2.45 2.45 - 0.0% City Recorder 1.25 1.10 1.20 1.20 - 0.0% Community Development 4.00 4.50 5.00 5.00 - 0.0% Community Services 44.06 37.51 40.75 43.89 3.14 7.7% Human Resources 2.00 2.00 2.00 2.00 - 0.0% Finance/IS/Muni Court 11.60 12.10 13.46 13.46 - 0.0% Police 40.52 40.02 39.61 41.11 1.50 3.8% Public Works 53.86 43.00 40.00 40.00 - 0.0% Total FTE 161.29 145.23 146.82 151.46 4.64 3.2% Detailed breakdown of this table is provided in FTE Detail by Supervising Department on page 215. City Administrator 2% City Attorney 2% City Recorder 1% Community Development 3% Community Services 29% Human Resources 1% Finance/IS/Muni Court 9% Police 27% Public Works 26% FTE By Supervising Department ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 31 Property Tax Analysis City Fiscal Permanent Year Rate Budgeted Actual Collected Budgeted Actual Collected 2001-02 6.0534 4,661,979 4,616,002 163,500 117,933 2002-03 6.0534 4,967,278 5,063,363 170,000 169,751 2003-04 6.0534 5,489,729 5,316,710 166,000 164,025 2004-05 6.0534 5,561,900 5,769,396 147,000 153,402 2005-06 6.0534 6,081,250 6,073,707 651,000 651,900 2006-07 6.0534 6,500,500 6,464,834 651,000 647,195 2007-08 6.0534 6,821,735 6,756,640 665,000 647,897 2008-09 6.0534 7,254,000 7,063,853 665,000 677,356 2009-10 6.0534 7,252,000 7,336,823 490,000 495,805 2010-11 6.0534 7,351,000 7,330,490 515,000 495,377 2011-12 6.0534 7,495,000 7,410,058 530,000 495,840 2012-13 6.0534 7,625,000 7,088,099 650,000 479,455 2013-14* 6.0534 7,000,000 7,000,000 528,000 528,000 General Fund Bond 4,000,000 4,500,000 5,000,000 5,500,000 6,000,000 6,500,000 7,000,000 7,500,000 8,000,000 Property Tax Budgeted vs. Actual Collected - General Fund Budgeted Actual Collected *Projected Actual ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 32 4,000,000 4,500,000 5,000,000 5,500,000 6,000,000 6,500,000 7,000,000 7,500,000 8,000,000 8,500,000 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 $ 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.*** Source: Marion County Assessor's Office ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 33 Major Taxpayers The City of Woodburn is diverse in many ways, and the businesses that have flourished here reflect that. There is world class shopping at the Woodburn Company Stores – One of our State’s most popular tourist attractions. Woodburn also has Oregon’s only Drag Strip. Below is a listing of the major taxpayers for FY 2013-14. Taxpayer 2013-14 Assessed Value 2013-14 Assessed Taxes % of City Assessed Value* Winco Foods LLC 68,371,102 1,327,625.81 4.55% Woodburn Premium Outlets LLC 56,980,260 1,113,479.76 3.79% Food Services Of America Inc 28,893,840 526,315.74 1.92% Wal-Mart Real Estate Business Tr 14,734,760 287,939.31 0.98% Hardware Wholesalers Inc 15,164,380 277,511.07 1.01% Cascade Meadow LLC 11,954,420 233,607.30 0.80% Portland General Electric Co 12,345,400 224,963.63 0.82% Crown 2 Development LLC 10,687,770 208,855.06 0.71% Mid-Valley Plaza LLC 10,144,650 197,734.45 0.67% Northwest Natural Gas Co 9,813,000 178,748.70 0.65% Pacific Realty Associates Lp 8,466,030 165,015.60 0.56% Kwds LLC 8,077,200 157,840.61 0.54% Stonehedge Properties Inc 90% & 7,441,160 145,411.43 0.50% Woodburn Investment Assoc Ltd 7,269,800 142,062.80 0.48% Fleetwood Homes Inc 7,473,730 141,137.76 0.50% K&R Holdings 7,084,710 129,051.54 0.47% Capital Development Company 6,870,000 125,140.47 0.46% Art Mortgage Borrower Propco 6,162,220 119,716.13 0.41% Specialty Polymers Inc 6,172,606 112,437.10 0.41% Sabroso Company 6,114,890 111,385.76 0.41% 3099 Pacific LLC 5,527,760 100,690.92 0.37% Wave Division Holdings LLC 4,902,700 89,305.14 0.33% Wilbur-Ellis company 4,655,820 85,595.21 0.31% Copart of Washington Inc 4,392,446 85,573.89 0.29% Earl A Doman LLC 4,289,380 82,601.90 0.29% *Total City assessed value for 2013-14 was $1,503,013,174 Source: Marion County Assessor's Office The assessed valuation for FY 2012-13 was $1,512,202,113, which was a decrease of more than $9 million, compared to FY 2013-14. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 34 Summary of Revenues and Expenditures – All Funds FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 Actual Actual Budget Budget Beginning Balance 20,076,579 37,790,115 40,546,060 35,229,626 Revenues Taxes 8,391,644 7,980,657 7,979,000 8,175,000 Licenses and Permits 394,523 621,091 321,501 380,133 Franchise Fees 1,499,300 1,653,761 1,817,340 1,932,953 Intergovernmental 2,573,399 2,954,951 3,080,639 3,305,527 Fines and Forfeits 805,884 587,607 593,400 628,400 Charges for Goods and Services 10,927,396 11,272,549 11,499,436 12,232,636 Other Financing Sources 37,210,258 113,853 20,000 20,000 Miscellaneous Revenue 3,211,708 2,754,334 3,210,881 2,493,767 Total Revenues 65,014,112 27,938,802 28,522,197 29,168,416 Total Beg. Bal. and Revenues 85,090,691 65,728,917 69,068,257 64,398,042 Expenses Personnel Services 12,827,809 12,733,405 13,681,816 13,609,389 Materials and Services 8,792,441 6,555,350 8,140,387 9,700,556 Capital Outlay 2,574,273 3,337,119 7,681,086 9,465,457 Debt Service 23,106,053 4,683,126 5,030,643 5,446,940 Total Expenses Before Contingency 47,300,576 27,309,001 34,533,932 38,222,342 Contingency & Reserves - - 34,534,325 26,175,700 Total Expenses 47,300,576 27,309,001 69,068,257 64,398,042 Fund Net 37,790,115 38,419,916 - - Total Expenses and Fund Net 85,090,691 65,728,917 69,068,257 64,398,042 All Funds - excluding Transfers In and Transfers Out Taxes 28% Licenses and Permits 1% Franchise Fees 7% Intergovern- mental 11% Fines and Forfeits 2% Charges for Goods and Services 42% Other Financing Sources Misc Revenue 11% All Funds - Revenues by Class FY 2014-15 Personnel Services 36% Materials and Services 25% Capital Outlay 25% Debt Service 14% All Funds - Expenses by Class FY 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 35 Estimated Ending Fund Balances Projected Balance Projected Balance July 1, 2014 Increases Decreases June 30, 2015 % Change General Services General Fund - 001 3,500,000 11,920,749 (13,101,035) 2,319,714 -33.72% Transit Fund - 110 170,000 984,250 (1,125,643) 28,607 -83.17% Street Fund - 140 1,632,369 2,114,876 (2,240,014) 1,507,231 -7.67% GO Debt Service Fund - 250 32,600 521,900 (527,261) 27,239 -16.44% Total General Services 5,334,969 15,541,775 (16,993,953) 3,882,791 Utility Funds Water Fund - 470 1,646,000 3,486,776 (3,509,806) 1,622,970 -1.40% Sewer Fund - 472 4,837,000 7,661,780 (8,270,511) 4,228,269 -12.58% Total Utility Funds 6,483,000 11,148,556 (11,780,317) 5,851,239 Capital Construction Funds General Cap Const Fund - 358 - 1,037,800 (1,037,800) - 0.00% Street & Storm Cap Const Fund - 363 210,500 25,000 (167,000) 68,500 -67.46% Sewer Cap Const Fund - 465 11,000,000 389,250 (5,371,250) 6,018,000 -45.29% Water Cap Const Fund - 466 2,387,000 172,221 (1,210,000) 1,349,221 -43.48% Total Capital Construction Funds 13,597,500 1,624,271 (7,786,050) 7,435,721 Special Revenue Funds Building Inspection Fund - 123 440,459 568,471 (612,915) 396,015 -10.09% Search & Seizure Fund - 132 1,100 - - 1,100 0.00% Housing Rehab Fund - 137 113,583 21,000 (52,702) 81,881 -27.91% Special Assessment Fund - 360 1,050,000 22,449 - 1,072,449 2.14% Parks SDC Fund - 364 394,000 92,785 (215,000) 271,785 -31.02% Street SDC Fund - 376 4,598,000 373,221 (236,268) 4,734,953 2.98% Storm SDC Fund - 377 467,000 17,000 - 484,000 3.64% Water SDC Fund - 474 794,000 63,475 (50,000) 807,475 1.70% Sewer SDC Fund - 475 591,000 111,800 - 702,800 18.92% Total Special Revenue Funds 8,449,142 1,270,201 (1,166,885) 8,552,458 Internal Services Funds Information Services Fund - 568 70,000 820,088 (845,225) 44,863 -35.91% Insurance Fund - 581 412,000 542,157 (607,255) 346,902 -15.80% Equipment Replacement Fund - 591 811,779 94,000 (905,779) - -100.00% Total Internal Services Funds 1,293,779 1,456,245 (2,358,259) 391,765 Trust Funds Library Endowment Fund - 690 26,286 150 - 26,436 0.57% Museum Endowment Fund - 691 2,950 15 - 2,965 0.51% Lavelle Black Trust - 695 42,000 325 (10,000) 32,325 -23.04% Total Trust Funds 71,236 490 (10,000) 61,726 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 36 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 37 General Services ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 38 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 39 Summary of Revenues and Expenditures – General Fund 001 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 Actual Actual Budget Budget Beginning Balance 2,681,482 2,976,169 3,181,000 3,500,000 Revenues Taxes 7,713,172 7,394,665 7,331,000 7,534,000 Licenses and Permits 55,262 61,181 48,000 48,600 Franchise Fees 1,092,695 1,275,127 1,497,340 1,632,953 Intergovernmental 653,556 820,843 665,189 695,189 Fines and Forfeits 805,316 587,607 593,400 628,400 Charges for Goods and Services 478,270 603,567 526,710 519,469 Miscellaneous Revenue 288,645 197,059 172,550 840,237 Transfers In 56,833 - 220,000 21,901 Total Revenues 11,143,749 10,940,049 11,054,189 11,920,749 Total Beg. Bal. and Revenues 13,825,231 13,916,218 14,235,189 15,420,749 Expenses Personnel Services 7,132,456 7,155,087 7,794,705 8,705,736 Materials and Services 3,274,595 3,004,790 3,141,300 3,335,756 Capital Outlay 29,217 - 60,000 163,000 Transfers Out 412,794 287,884 590,774 896,543 Total Expenses Before Contingency 10,849,062 10,447,761 11,586,779 13,101,035 Contingency & Reserves - - 2,648,410 2,319,714 Total Expenses 10,849,062 10,447,761 14,235,189 15,420,749 Fund Net 2,976,169 3,468,457 - - Total Expenses and Fund Net 13,825,231 13,916,218 14,235,189 15,420,749 Taxes 63% Licenses and Permits Franchise Fees 14% Intergovern mental 6% Fines and Forfeits 5% Charges for Goods and Services 4% Misc Revenue 7% Transfers In 0.2% General Fund - Revenues by Class FY 2014-15 Personnel Services 67% Materials and Services 26% Capital Outlay 1% Transfers Out 7% General Fund - Expenses by Class FY 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 40 General Fund Revenue Sources and Other Discussion General Fund revenues have stabilized, after the decline in recent years. See the Budget Message on page 10 for further discussion of General Fund revenues and risks. In addition to the property tax decline, most of the General Fund revenue categories are dependent on economic factors that the City cannot control. Property tax revenues have been volatile over the past few years and are the largest source of revenue for the General Fund. Woodburn, like many Oregon cities, struggles with the fallout of the housing bubble and the compression of assessments under Oregon’s unique property tax laws. Compression of property taxes has been a significant issue for Woodburn, but it seems to have stabilized. The Property Tax estimate in the General Fund FY 2014-15 increased $200,000 over the prior year, to $7,200,000. This is significant because the FY 2013-14 budget was a $625,000 decrease compared to FY 2012-13. Collections for FY 2013-14 are tracking well with the budgeted figure of $7,000,000 and have provided moderate optimism about property tax revenue for the coming year. We have not seen assessed values recover as significantly as some neighboring cities, but did see an increase for FY 2013-14 and hope to see it continue in the coming year. We do not expect property tax revenues to grow at the full 3% allowed by law without further growth in new construction. Franchise fees for FY 2014-15 increased by $135,000 due to the increase in sewer Right of Way charge for water and sewer. Sewer rates will increase July 1, 2014 and this increase is generating the increase in revenue for the General Fund. The Right of Way charge for water and sewer will sunset at the end of FY 2017-18 unless the City Council takes action to continue it. Other franchise fees included in this category are payments from Portland General Electric (PGE), Northwest Natural Gas, Qwest, Datavision, Wave Broadband, Allied Waste, and Woodburn Ambulance for use of the City’s rights-of-way. Traditionally, this revenue source grew between 5% and but these revenues are tied to economic factors so growth has slowed, and in some cases declined. Licenses & Permits for are expected to increase as revenues as revenues continue to recover. This form of revenue includes Payments in Lieu of Taxes, the local Hotel/Motel Tax, Business License fees, and other license fees that are dependent on the economy. The Fines & Forfeits category is budgeted to increase $35,000 in court fines collected through the Municipal Court. The City implemented red light cameras during FY 2013-14, which are expected to generate this increased revenue. The remaining amounts include police training surcharge, various towing fees and library fines. With the focus being on collecting every ticket issued, the Municipal Court has done an extraordinary job in the past, and this estimate correlates closely with the Police Department’s ability to police the City by issuing citations, and the Municipal Court’s ability to collect on fines issued. Charges for Goods and Services within the General Fund contain many of the Parks and Recreation fees, all of the Aquatic Center’s charges for admission and memberships, and other charges. The decrease in this category represents the lack of revenue for the After School Club program, which is now being managed by the school district. This program had offsetting expenses in the recreation department also, so the net effect for the City is minimal. In FY 2014-15 the Facilities Maintenance department was moved from Fund 582 to the new General Fund department, Facilities and Parks Maintenance. As a result, all internal rent charges in General Fund departments were consolidated to the Parks and Facilities Department. While many individual department budgets show a decline in Materials & Services, the overall impact on the General Fund is negligible. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 41 General Fund – Revenue Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Number Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Fund: 001 - General Fund Revenues Department: 000 - Revenue 2,681,482 2,976,169 3,181,000 3081 Beginning Fund Balance 3,500,000 3,500,000 3,500,000 7,410,058 7,088,099 7,000,000 3111 Property Tax 7,000,000 7,000,000 7,000,000 - - - 3112 Property Taxes Delinquent 200,000 200,000 200,000 29,583 30,627 28,000 3113 Pmt in Lieu of Taxes 28,000 28,000 28,000 273,531 275,940 303,000 3133 Hotel/Motel Tax 306,000 306,000 306,000 46,380 49,630 40,000 3211 Business License 40,500 40,500 40,500 5,398 6,759 3,000 3219 Other License 3,000 3,000 3,000 3,484 4,792 5,000 3220 Taxicab Permits 5,100 5,100 5,100 602,060 620,696 600,000 3231 Franchise Fee, PGE 615,000 615,000 615,000 162,595 224,742 160,000 3232 Franchise Fee, NW Natural 163,000 163,000 163,000 61,861 70,150 60,000 3233 Franchise Fee, Qwest 61,200 61,200 61,200 172,133 228,914 150,000 3234 Franchise Fee, Allied Waste 160,000 160,000 160,000 77,231 108,413 60,000 3235 Franchise Fee, Wave BB 80,000 80,000 80,000 11,483 14,354 10,000 3236 Franchise Fee, W Ambulanc 10,500 10,500 10,500 5,238 7,857 5,000 3237 Franchise Fee, Gervais Te 5,300 5,300 5,300 32 - - 3240 Preferred LD Franchise - - - 61 - - 3241 Matrix - - - - - 155,554 3243.470 General Right of Way - Water 164,574 164,574 164,574 - - 296,786 3243.472 General Right of Way - Sewer 373,379 373,379 373,379 8,407 - - 3333 Federal Grants Indirect - - - - 640 - 3341 State Grants - - - 327,444 320,970 260,000 3362 State Liquor Proration 290,000 290,000 290,000 38,691 33,931 30,000 3363 State Cigarette Tax 30,000 30,000 30,000 167,603 305,646 240,000 3364 State Revenue Sharing 240,000 240,000 240,000 95 90 - 3415 Sale of Documents - - - 4,513 (3,140) - 3473.109 Recreation Trust - - - 22,000 23,000 - 3625.001 Rent-METCOM (Norcom) - - - - - - 3641 Annual Access Fee 4,500 4,500 4,500 65 - - 3679 Donations-Other - - - (84) 161 - 3698 Cash Long and Short - - - (120) 2 - 3698.001 Deposit Difference - - - 60,086 27,790 25,000 3699 Other Miscellaneous Income 25,000 25,000 25,000 - - 6,500 3699.720 Urban Renewal - - - 124,459 55,000 69,000 3881 Reimbursements 55,000 55,000 55,000 900 - - 3881.001 Reimbursement--Training - - - 54,191 - - 3971.135 Transfer From Revenue Sharing - - - - - 200,000 3971.137 Transfer From Housing Rehab - - - 2,642 - - 3971.357 Transfer From Police Construction - - - - - - 3971.591 Transfer From Equipment Replacement 21,901 21,901 21,901 12,353,504 12,471,230 12,887,840 Department Total: 000 - Revenue 13,381,954 13,381,954 13,381,954 Department: 151 - Finance 16,725 20,429 15,000 3416 Lien Search Revenue 15,000 15,000 15,000 59,296 62,715 18,050 3611 Interest from Investments 18,050 18,050 18,050 76,021 83,143 33,050 Department Total: 151 - Finance 33,050 33,050 33,050 Department: 181 - Municipal Court 720,989 501,303 500,000 3531 Court Fines 535,000 535,000 535,000 720,989 501,303 500,000 Department Total: 181 - Municipal Court 535,000 535,000 535,000 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 42 FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Number Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 211 - Police - 2,400 - 3332 Federal Grants - - - - 25,179 - 3333 Federal Grants Indirect - - - 9,610 31,120 10,000 3341 State Grants 10,000 10,000 10,000 2,140 13,460 13,000 3421 Police Reimbursements 13,000 13,000 13,000 34,443 122,075 45,000 3421.001 Reimbursements School District 45,000 45,000 45,000 13,939 15,629 23,000 3531.101 Police Training Surcharge 23,000 23,000 23,000 57,000 52,950 50,000 3532 Towing Fee 50,000 50,000 50,000 - [PHONE REDACTED] Alarm Fee 400 400 400 - 200 5,000 3673 Donations-Police 1,000 1,000 1,000 - 2,715 - 3699 Other Miscellaneous Income - - - 1,613 7,776 17,000 3881 Reimbursements 10,000 10,000 10,000 2,700 2,400 1,500 3881.001 Reimbursement--Training 1,500 1,500 1,500 121,446 276,054 164,900 Department Total: 211 - Police 153,900 153,900 153,900 Department: 311 - Library 70,414 73,895 75,000 3365 Regional Library Services 75,000 75,000 75,000 3,370 3,513 4,000 3366 Ready to Read Grant 4,000 4,000 4,000 2,250 1,967 3,000 3472 Rural Readers' Fees 3,000 3,000 3,000 13,388 17,575 20,000 3536 Library Fines 20,000 20,000 20,000 7,889 524 - 3672 Donations-Library - - - 4,000 7,135 5,000 3672.001 Donations-Library - Music in the Park 5,000 5,000 5,000 2 - - 3672.101 Gates Library Grant - - - (85) - - 3675 Donations-Museum - - - 2,750 1,270 2,000 3695 Lost Book Revenue 2,000 2,000 2,000 20 - - 3696 Friends of Library Sales - - - 103,999 105,878 109,000 Department Total: 311 - Library 109,000 109,000 109,000 Department: 421 - Recreation 28,534 26,591 22,000 3473.101 Youth Sports 25,000 25,000 25,000 22,822 18,791 28,000 3473.102 Adult Sports 24,000 24,000 24,000 24,724 23,427 20,000 3473.103 Youth Program 21,000 21,000 21,000 1,813 2,561 - 3473.104 Administration - - - 125 (173) - 3473.105 Adult Program - - - 2,141 5,525 10,000 3473.106 Sponsorship Revenue 10,000 10,000 10,000 230 - - 3473.107 Teen Program Revenue - - - 50,017 49,415 45,000 3473.108 After School Club - - - 15,050 767 4,210 3473.110 Arts & Culture 3,710 3,710 3,710 12,983 8,965 14,000 3473.111 Active Adult 14,000 14,000 14,000 5,171 5,453 - 3474 Event Admission - - - (50) 100 - 3474.099 Fiesta Events - - - 100 95 - 3671 Donations-Parks 500 500 500 7,500 - - 3671.105 Land o Frost Grant - - - 20,514 23,549 - 3671.110 PAL - Teen Prog Grant - - - 191,673 165,066 143,210 Department Total: 421 - Recreation 98,210 98,210 98,210 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 43 FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Number Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 431 - Aquatics 10,283 15,176 16,000 3417 Resale of Merchandise 18,000 18,000 18,000 12,893 16,420 17,000 3418 Concession Sales 19,000 19,000 19,000 93,542 102,512 107,000 3471.101 Pool Admissions 108,000 108,000 108,000 19,869 28,653 29,000 3471.102 Pool Memberships 39,000 39,000 39,000 11,533 13,349 15,000 3471.103 Pool Rentals 16,500 16,500 16,500 40,839 45,869 50,000 3471.104 Swimming Lessons 52,000 52,000 52,000 7,875 2,949 9,000 3471.105 Sponsorships 9,000 9,000 9,000 645 6,357 4,000 3471.107 Towels/Misc 7,000 7,000 7,000 (15) (1,350) - 3698 Cash Long and Short - - - 197,465 229,934 247,000 Department Total: 431 - Aquatics 268,500 268,500 268,500 Department: 481 - RSVP - - 46,189 3332 Federal Grants 46,189 46,189 46,189 - - 20,000 3971.138 Transfer From RSVP - - - - - 66,189 Department Total: 481 - RSVP 46,189 46,189 46,189 Department: 499 - Community Services Admin 3,070 7,628 3,500 3625 Facilities Rent 3,500 3,500 3,500 - - 20,000 3679 Donations-Other - - - 3,070 7,628 23,500 Department Total: 499 - Community Services Admin 3,500 3,500 3,500 Department: 511 - Planning 16,552 26,111 18,500 3451 T&E Planning Develop Fee 19,000 19,000 19,000 40,513 49,869 42,000 3456 Planning Fees 40,000 40,000 40,000 57,064 75,980 60,500 Department Total: 511 - Planning 59,000 59,000 59,000 Department: 651 - Engineering - - - 3656 Engineering Internal Project WO Revenu 500,000 500,000 500,000 - - - 3656.140 Engineering Support from Street 107,173 107,173 107,173 - - - 3656.470 Engineering Support from Water 7,655 7,655 7,655 - - - 3656.472 Engineering Support from Sewer 38,276 38,276 38,276 - - - Department Total: 651 - Engineering 653,104 653,104 653,104 Department: 711 - Maintenance - - - 3491 Rental Income 18,259 18,259 18,259 - - - 3651 Internal Rent Revenue 61,083 61,083 61,083 - - - Department Total: 711 - Maintenance 79,342 79,342 79,342 13,825,232 13,916,217 14,235,189 Revenues Total 15,420,749 15,420,749 15,420,749 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 44 General Fund Expenditures by Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 Actual Actual Budget Budget 001 General Fund 011 - Council & Mayor 42,028 34,676 40,465 17,025 121 - Administration 165,005 173,554 205,842 203,011 131 - City Recorder 45,172 49,063 58,754 76,888 141 - City Attorney 130,735 127,090 141,785 175,157 151 - Finance 310,966 279,515 448,060 400,900 161 - Human Resources 69,969 39,537 46,339 104,632 181 - Court 204,412 155,800 138,469 129,337 211 - Police 6,143,138 6,172,618 6,580,462 6,731,335 311 - Library 1,040,440 875,921 913,486 826,673 421 - Recreation 392,036 370,775 411,630 375,762 431 - Aquatics 458,572 507,954 493,027 534,658 481 - RSVP - - 68,582 73,865 499 - Community Services Admin 395,900 309,284 329,158 336,014 511 - Planning 335,301 347,213 364,566 326,175 631 - Maintenance (Parks) 562,381 456,896 520,121 - 651 - EngineeringA - - - 747,788 711 - Parks & Facilities MaintenanceB - - - 885,662 199 - Non-departmental 553,007 547,865 826,033 1,156,153 Contingency & Reserve - - 2,648,410 2,319,714 General Fund Expenditures Total 10,849,062 10,447,761 14,235,189 15,420,749 ANew department in General Fund for FY 2014-15 B New department in General Fund, combines prior GF dept 631 Maintenance (Parks) with Facilities Maintenance from fund 582. 7% 1% 61% 9% 3% 5% 4% 3% 5% 6% Where The Money Goes - General Fund Administration * Municipal Court Police Library Recreation Aquatics Community Svcs Admin & RSVP Planning Parks & Facilities Maintenance Engineering *Includes Council & Mayor, Administration, City Recorder, City Attorney, Finance and Human Resources ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 45 General Fund – Expenditures by Department Council & Mayor Fund/Fund Number: General - 001 Department/Department Number: City Council - 011 Department Director: Scott Derickson Description of purpose/functions of department: This department budget is to account for the various costs incurred by the Mayor and City Council. Among those costs are the following: office space and equipment overhead for Mayor and Council, meeting expenses, community outreach and Mayor and Council payroll expenses. Stipends for the City Council and Mayor were eliminated in FY 2013-14 to reduce expenses. Primary duties of the Council include:  Pursuant to Section 6, Woodburn Charter of 1982 “except as this charter provides otherwise, all powers of the City shall be vested in the council;”  The City council is responsible for determining the direction and priorities of City government. The full Council is composed of an elected Mayor and six elected City Councilors;  Pursuant to Section 13, Woodburn Charter of 1982, the City Council is required to “hold a regular meeting at least once each month in the city at a time and place which it designates.” The regular meetings are generally held on the second and fourth Monday of each month in the City Hall at 7:00 pm;  The Mayor and City Council individually represent the City by their membership on regional forums and civic organizations. Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Council & Mayor 2,605 2,617 - Personnel Services - - - 39,423 32,059 40,465 Materials & Services 17,025 17,025 17,025 42,028 34,676 40,465 Council & Mayor Total 17,025 17,025 17,025 Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 46 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 011 - Council & Mayor Program: 1111 - Legislative Personnel Services 2,398 1,425 - 5111 Regular Wages - - - - 975 - 5112 Part-Time Wages - - - 1 2 1 5211 OR Workers' Benefit - - - 184 184 2 5212 Social Security - - - 22 32 1 5216 Unemployment Insurance - - - 2,605 2,617 4 Total - Personnel Services - - - Materials & Services - [PHONE REDACTED] Computer Supplies 500 500 500 444 [PHONE REDACTED] Office Supplies 500 500 500 - - - 5329 Other Supplies 1,000 1,000 1,000 - 1,000 - 5382 Flowering Plants (Closed) - - - - - 1,000 5399 Other Supplies (Use 5329 Other Supplies) - - - 152 [PHONE REDACTED] Other Professional Serv 500 500 500 53 55 100 5421 Telephone/Data 100 100 100 - - 60 5422 Postage 60 60 60 20,960 17,869 25,200 5428 IS Support 12,540 12,540 12,540 321 - - 5431 Lodging (Use Travel 5439) - - - 307 - - 5433 Mileage - - - 16,427 11,249 10,776 5448 Internal Rent - - - 144 [PHONE REDACTED] Dues & Subscriptions 225 225 225 615 628 1,500 5492 Registrations/Training 1,500 1,500 1,500 - - 100 5493 Printing/Binding 100 100 100 39,423 32,059 40,461 Total - Materials & Services 17,025 17,025 17,025 42,028 34,676 40,465 Program Total: 1111 - Legislative 17,025 17,025 17,025 42,028 34,676 40,465 Department Total: 011 - Council & Mayor 17,025 17,025 17,025 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 47 Administration Fund/Fund Number: General - 001 Department/Department Number: Administration - 121 Department Director: Scott Derickson Description of purpose/functions of department: Section 21, Woodburn Charter of 1982, generally defines the function of the City Administrator as being “the administrative head of the government of the city.” The Charter specifically defines the powers and duties as:  Advising the Council of the “affairs and needs of the city;”  Ensuring that “all ordinance are enforced and that the provisions of franchises, leases, contracts, permits and privileges granted by the city are observed;”  Appointment and removal of “all city officers and employees” and general supervision and control over them and their work;”  Acting as “purchasing agent for…the city;”  “Supervision…of all public utilities owned and operated by the city, and…general supervision over all city property;” and  “Other duties” required the Charter or City Council Description of department, including number of personnel: The department consists of 2.35 FTE responsible for carrying the duties listed above. Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Administration 123,847 142,028 167,216 Personnel Services 166,031 166,031 166,031 41,158 31,526 38,626 Materials & Services 36,980 36,980 36,980 165,005 173,554 205,842 Administration Total 203,011 203,011 203,011 Account Description Please note that the Personnel Services total reflected in this department only includes that portion of the cost associated with the General Fund. Please see Personnel Allocation table on page 212 for clarification. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 48 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 121 - Administration Program: 1211 - Executive Personnel Services 90,081 96,339 110,514 5111 Regular Wages 111,034 111,034 111,034 25 29 39 5211 OR Workers' Benefit 46 46 46 5,900 6,562 7,611 5212 Social Security 7,706 7,706 7,706 6,663 16,172 18,540 5213 Med, Den, Life Ins. 19,856 19,856 19,856 19,817 21,046 28,550 5214 Retirement 25,946 25,946 25,946 348 [PHONE REDACTED] Long Term Disability Ins 342 342 342 806 1,252 1,437 5216 Unemployment Insurance 1,001 1,001 1,001 206 [PHONE REDACTED] Life Insurance 100 100 100 123,847 142,028 167,216 Total - Personnel Services 166,031 166,031 166,031 Materials & Services - - - 5315 Computer Supplies 500 500 500 2,405 3,122 3,000 5319 Office Supplies 2,500 2,500 2,500 256 2,753 2,000 5419 Other Professional Serv 2,000 2,000 2,000 171 [PHONE REDACTED] Telephone/Data 1,100 1,100 1,100 342 [PHONE REDACTED] Postage 300 300 300 15,720 8,934 12,600 5428 IS Support 19,800 19,800 19,800 842 - - 5431 Lodging (Use Travel 5439) - - - 180 - - 5432 Meals - - - 344 - - 5433 Mileage - - - - - - 5439 Travel 1,500 1,500 1,500 16,427 11,249 10,776 5448 Internal Rent - - - - - - 5464 Workers' Comp 780 780 780 2,554 2,500 3,800 5491 Dues & Subscriptions 4,000 4,000 4,000 1,919 1,769 6,000 5492 Registrations/Training 4,500 4,500 4,500 41,158 31,526 38,626 Total - Materials & Services 36,980 36,980 36,980 165,005 173,554 205,842 Program Total: 1211 - Executive 203,011 203,011 203,011 165,005 173,554 205,842 Department Total: 121 - Administration 203,011 203,011 203,011 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 49 City Recorder Fund/Fund Number: General Fund - 001 Department/Department Number: City Recorder - 131 Department Director: Heather Pierson Description of purpose/functions of department: The City Recorders office is responsible for a variety of administrative activities including records management, Council meeting administration, and legislation administration. In addition, the City Recorder is the City’s Risk Management coordinator and oversees the Insurance fund and all insurance policy administration and claims management functions. Description of department, including number of personnel: The City Recorders office is staffed by one full time employee and .2 FTE Administrative Assistant. Description of FY 2013-14 accomplishments:  Developed and implemented process for tracking certificates of insurance from vendors  Reviewed records destruction requests from various departments  Completed Best Practices Audit with insurance company  Worked on Review and Revision of Ordinances with City Administrator, City Attorney, and dept. heads Description of FY 2014-15 proposed focus/goals:  Continue Ordinance Review Revision project with City Administrator, City Attorney, and dept. heads.  Provide City Wide Records training by the end of December  Revise the City’s Records request form by the end of September  Create and Implement a Records Request policy and procedure by the end of September  Administer 2014 elections Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted City Recorder 30,712 33,439 33,582 Personnel Services 60,738 60,738 60,738 14,460 15,624 25,172 Materials & Services 16,150 16,150 16,150 45,172 49,063 58,754 City Recorder Total 76,888 76,888 76,888 Account Description Please note that the Personnel Services total reflected in this department only includes that portion of the cost associated with the General Fund. Please see Personnel Allocation table on page 212 for clarification. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 50 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 131 - City Recorder Program: 1531 - Records Personnel Services 20,028 22,505 22,029 5111 Regular Wages 43,857 43,857 43,857 8 11 11 5211 OR Workers' Benefit 25 25 25 1,467 1,638 1,658 5212 Social Security 3,357 3,357 3,357 4,649 4,233 3,676 5213 Med, Den, Life Ins. 3,347 3,347 3,347 4,260 4,613 5,781 5214 Retirement 9,477 9,477 9,477 79 96 92 5215 Long Term Disability Ins 183 183 183 176 [PHONE REDACTED] Unemployment Insurance 396 396 396 47 50 48 5217 Life Insurance 96 96 96 30,712 33,439 33,582 Total - Personnel Services 60,738 60,738 60,738 Materials & Services 799 2,463 3,000 5319 Office Supplies 3,000 3,000 3,000 184 - - 5419 Other Professional Serv 3,000 3,000 3,000 97 [PHONE REDACTED] Telephone/Data 150 150 150 55 7 150 5422 Postage 150 150 150 4,144 6,701 9,450 5428 IS Support 3,300 3,300 3,300 - [PHONE REDACTED] Lodging (Use Travel 5439) - - - - - - 5432 Meals 150 150 150 89 - 300 5433 Mileage 300 300 300 - - - 5439 Travel 750 750 750 5,749 3,937 3,772 5448 Internal Rent - - - - - - 5464 Workers' Comp 200 200 200 - - 1,750 5471 Equipment Repair & Maint 1,750 1,750 1,750 625 1,449 3,100 5492 Registrations/Training 3,100 3,100 3,100 2,718 276 3,000 5499 Other Services (Acct Closed) - - - 14,460 15,624 25,172 Total - Materials & Services 16,150 16,150 16,150 45,172 49,063 58,754 Program Total: 1531 - Records 76,888 76,888 76,888 45,172 49,063 58,754 Department Total: 131 - City Recorder 76,888 76,888 76,888 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 51 City Attorney Fund/Fund Number: General - 001 Department/Department Number: City Attorney - 141 Department Director: N. Robert Shields Description of purpose/functions of department: The City Attorney provides to the City a wide range of professional legal services with emphasis on the specialized field of municipal law. This includes: giving legal advice to the City Council, City Administrator, and Departments; drafting ordinances and resolutions; reviewing and preparing agreements; negotiating with employee unions; and representing the City in state and federal courts. Description of department, including number of personnel: The department consists of 2.45 FTE: the City Attorney, Assistant City Attorney, and an Executive/Legal Assistant that is shared with the City Administrator. Description of FY 2013-14 accomplishments:  Negotiated a new franchise with WAVE Broadband  Negotiated a new franchise with Portland General Electric  Negotiated a new telecommunications franchise with Data Vision  Argued and received a decision from the Court of Appeals in the Urban Growth Boundary expansion case Description of FY 2014-15 proposed focus/goals:  Petition for review in the Oregon Supreme Court in the Urban Growth Boundary expansion case  Negotiate a new collective bargaining agreement with the Woodburn Police Association  Negotiate a new utility franchise with Northwest Natural  Try a Woodburn Police Association grievance arbitration before an arbitrator  Continue ordinance review/revision project  Continue to provide timely legal advice to the City Council, City Administrator, and departments to enable them to achieve their goals and objectives Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted City Attorney 93,932 95,001 101,792 Personnel Services 141,936 141,936 141,936 36,804 32,089 39,993 Materials & Services 33,221 33,221 33,221 130,736 127,090 141,785 City Attorney Total 175,157 175,157 175,157 Account Description Please note that the Personnel Services total reflected in this department only includes that portion of the cost associated with the General Fund. Please see Personnel Allocation table on page 212 for clarification. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 52 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 141 - City Attorney Program: 1411 - Legal Personnel Services 66,514 62,332 64,552 5111 Regular Wages 92,884 92,884 92,884 24 23 26 5211 OR Workers' Benefit 38 38 38 4,809 4,541 4,756 5212 Social Security 6,779 6,779 6,779 6,190 12,858 13,072 5213 Med, Den, Life Ins. 16,125 16,125 16,125 15,399 14,037 18,141 5214 Retirement 24,692 24,692 24,692 257 [PHONE REDACTED] Long Term Disability Ins 381 381 381 592 [PHONE REDACTED] Unemployment Insurance 837 837 837 147 [PHONE REDACTED] Life Insurance 200 200 200 93,932 95,001 101,792 Total - Personnel Services 141,936 141,936 141,936 Materials & Services 7,468 7,668 8,000 5314 Books 8,000 8,000 8,000 390 [PHONE REDACTED] Office Supplies 1,000 1,000 1,000 2,033 - 3,000 5412 Legal 2,000 2,000 2,000 735 - - 5419 Other Professional Serv - - - 1,292 1,199 1,700 5421 Telephone/Data 1,700 1,700 1,700 41 [PHONE REDACTED] Postage 200 200 200 7,860 6,701 9,450 5428 IS Support 9,900 9,900 9,900 361 97 - 5433 Mileage - - - 857 - - 5439 Travel 2,100 2,100 2,100 11,499 7,874 7,543 5448 Internal Rent - - - - - - 5464 Workers' Comp 321 321 321 - - 200 5471 Equipment Repair & Maint 200 200 200 1,929 2,029 2,500 5491 Dues & Subscriptions 2,500 2,500 2,500 2,200 5,429 6,500 5492 Registrations/Training 5,100 5,100 5,100 140 [PHONE REDACTED] Court Costs 200 200 200 36,804 32,089 39,993 Total - Materials & Services 33,221 33,221 33,221 130,735 127,090 141,785 Program Total: 1411 - Legal 175,157 175,157 175,157 130,735 127,090 141,785 Department Total: 141 - City Attorney 175,157 175,157 175,157 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 53 Finance Fund/Fund Number: General - 001 Department/Department Number: Finance - 151 Department Director: Christina Shearer Description of purpose/functions of department: The Finance Department provides coordination and direction of the accounting and financial management services of the City. This includes, but is not limited to, directing, monitoring and controlling an effective financial accounting system, controlling the assets and financial operations of the City and providing a framework for financial planning and analysis to support the operation and management of all City departments. The Finance Department processes and maintains the City’s general ledger, utility billing, accounts receivable, accounts payable, fixed assets and payroll systems. Description of department, including number of personnel: The department consists of nine full time staff members, including one director and one manager, who are responsible for carrying the duties listed above. Description of FY 2013-14 accomplishments:  Received GFOA Distinguished Budget Award for FY 2013-14 document  Re-engineered the project accounting module to better account for long term projects  Created quarterly budget-to-actual report to increase transparency and accountability  Implemented Accounts Receivable module within accounting software to centralize the function  Implemented online bill-pay for utility billing  Completed the majority of a master procedure manual to provide equitable and consistent policies, procedures and practices applicable to all members of the department  Implemented time and attendance system. Description of FY 2014-15 proposed focus/goals:  Continued staff training for improvements to systems, customer service, and internal controls  Begin General Ledger cleanup process that will include removing unused Programs and departments to establish efficiencies in almost every facet of the department  Continue implementation of time and attendance system to include Police Department  Streamline transactional volume by using import functionality in accounting software  Inclusion of various balance sheet accounts into or quarterly reconciliation process Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Finance 114,016 96,076 317,490 Personnel Services 252,310 252,310 252,310 196,950 183,439 130,570 Materials & Services 148,590 148,590 148,590 310,966 279,515 448,060 Finance Total 400,900 400,900 400,900 Account Description Please note that the Personnel Services total reflected in this department only includes that portion of the cost associated with the General Fund. Please see Personnel Allocation table on page 212 for clarification. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 54 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 151 - Finance Program: 1511 - Finance Personnel Services 83,968 66,727 99,493 5111 Regular Wages 170,215 170,215 170,215 - 465 - 5112 Part-Time Wages - - - 8 - - 5121 Overtime - - - 33 31 43 5211 OR Workers' Benefit 94 94 94 6,063 5,151 7,611 5212 Social Security 13,027 13,027 13,027 9,126 10,624 13,322 5213 Med, Den, Life Ins. 29,046 29,046 29,046 13,628 11,778 195,101 5214 Retirement 37,331 37,331 37,331 286 [PHONE REDACTED] Long Term Disability Ins 695 695 695 734 866 1,294 5216 Unemployment Insurance 1,536 1,536 1,536 169 [PHONE REDACTED] Life Insurance 366 366 366 114,016 96,076 317,490 Total - Personnel Services 252,310 252,310 252,310 Materials & Services 261 [PHONE REDACTED] Computer Supplies 1,200 1,200 1,200 7,094 6,754 8,500 5319 Office Supplies 12,000 12,000 12,000 33,600 34,800 20,000 5414 Accounting/Auditing 20,000 20,000 20,000 12,264 6,891 6,500 5419 Other Professional Serv 8,000 8,000 8,000 671 [PHONE REDACTED] Telephone/Data 650 650 650 538 [PHONE REDACTED] Postage 2,950 2,950 2,950 611 4,494 5,000 5427 Training (Use 5492) - - - 44,540 37,971 28,350 5428 IS Support 42,900 42,900 42,900 6,350 8,430 7,000 5429 Other Communication Serv 12,000 12,000 12,000 1,224 4,248 4,500 5439 Travel 5,000 5,000 5,000 - - - 5446 Software Licenses 7,000 7,000 7,000 41,068 28,123 26,940 5448 Internal Rent - - - - [PHONE REDACTED] Employee Blanket Bond 1,000 1,000 1,000 - - - 5464 Workers' Comp 1,890 1,890 1,890 556 700 1,200 5491 Dues & Subscriptions 1,500 1,500 1,500 590 - - 5492 Registrations/Training 12,000 12,000 12,000 1,295 1,520 2,500 5493 Printing/Binding 2,500 2,500 2,500 46,289 48,062 17,680 5500 Banking Fees & Charges 18,000 18,000 18,000 196,950 183,439 130,570 Total - Materials & Services 148,590 148,590 148,590 310,966 279,515 448,060 Program Total: 1511 - Finance 400,900 400,900 400,900 310,966 279,515 448,060 Department Total: 151 - Finance 400,900 400,900 400,900 The FY2013-14 budget for Retirement included a one-time funding payment of $160,000 to fund the pre-PERS legacy pension program. One FTE was transferred from the Public Works Services fund to Finance, resulting in the increase in Wages and Personnel Services in the Finance Department. For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 55 Human Resources Fund/Fund Number: General - 001 Department/Department Number: Human Resources - 161 Department Director: Michael Hereford Description of purpose/functions of department: To provide strategic centralized human resource services and responsive customer service in support of the employees, department heads and the City Administrator. The department is responsible for the full range of comprehensive human resources services and programs to enhance the efficiency and effectiveness of the organization including: recruitment and selection, retention, classification and compensation systems, benefit administration, regulatory compliance, employee/labor relations, citywide training, personnel policy development, administration and updates, personnel records management, and employee recognitions. Description of department, including number of personnel: The department consists of 2 FTE: One Human Resource Director and one Assistant Human Resource Director. Description of FY 2013-14 accomplishments:  Renegotiated AFSCME achieving significant financial savings  Near finalization of time and attendance tracking  Assisted City Administrator and Department Heads in the realignment of certain personnel assignments Description of FY 2014-15 proposed focus/goals:  Finalize Employee Policy Manual  Negotiate WPA successor labor agreement  Reconstitute employee tuition reimbursement program  Recruit City Finance Director  Start-up employee wellness program Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Human Resources 11,878 12,007 12,585 Personnel Services 70,400 70,400 70,400 58,091 27,530 33,754 Materials & Services 34,232 34,232 34,232 69,969 39,537 46,339 Human Resources Total 104,632 104,632 104,632 Account Description Please note that the Personnel Services total reflected in this department only includes that portion of the cost associated with the General Fund. Please see Personnel Allocation table on page 212 for clarification. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 56 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 161 - Human Resources Program: 1611 - Risk Management Personnel Services 8,335 8,100 8,446 5111 Regular Wages 48,287 48,287 48,287 3 3 3 5211 OR Workers' Benefit 21 21 21 629 [PHONE REDACTED] Social Security 3,696 3,696 3,696 1,436 1,553 1,233 5213 Med, Den, Life Ins. 7,218 7,218 7,218 1,351 1,571 2,093 5214 Retirement 10,434 10,434 10,434 31 35 35 5215 Long Term Disability Ins 202 202 202 75 [PHONE REDACTED] Unemployment Insurance 436 436 436 18 18 18 5217 Life Insurance 106 106 106 11,878 12,007 12,585 Total - Personnel Services 70,400 70,400 70,400 Materials & Services - 2,000 3,000 5315 Computer Supplies 600 600 600 19,740 3,841 4,000 5319 Office Supplies 2,500 2,500 2,500 - - - 5326 Safety/Medical 1,000 1,000 1,000 1,629 - - 5413 Management (Closed) - - - - - - 5417 HR/Other Employee Expenses 1,500 1,500 1,500 13,072 4,994 5,000 5419 Other Professional Serv 7,000 7,000 7,000 661 [PHONE REDACTED] Telephone/Data 800 800 800 20 - 200 5424 Advertising 500 500 500 9,350 4,467 9,450 5428 IS Support 6,600 6,600 6,600 127 - - 5431 Lodging (Use Travel 5439) - - - 343 - - 5432 Meals - - - 76 - - 5433 Mileage 500 500 500 - - - 5439 Travel 700 700 700 10,678 7,312 7,004 5448 Internal Rent - - - - - - 5464 Workers' Comp 532 532 532 451 1,000 1,000 5491 Dues & Subscriptions 1,000 1,000 1,000 929 2,232 2,200 5492 Registrations/Training 11,000 11,000 11,000 3 - - 5493 Printing/Binding - - - 1,012 955 1,100 5499 Other Services (Acct Closed) - - - 58,092 27,530 33,754 Total - Materials & Services 34,232 34,232 34,232 69,969 39,537 46,339 Program Total: 1611 - Risk Management 104,632 104,632 104,632 69,969 39,537 46,339 Department Total: 161 - Human Resources 104,632 104,632 104,632 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 57 Municipal Court Fund/Fund Number: General - 001 Department/Department Number: Municipal Court - 181 Department Director: Christina Shearer Description of purpose/functions of department: The City’s Municipal Court provides for the adjudication of minor traffic violations, is responsible for processing all citations and violations issued by the Woodburn Police Department and is responsible for processing code violations issued by the City’s Code Enforcement Department. Description of department, including number of personnel: The Municipal Court is staffed by one full time court clerk, a part-time Judge, various part time Bailiffs, and is overseen by the Accounting Manager. Description of FY 2013-14 accomplishments:  Project completion of a new red-light traffic camera in City  Adoption of a diversion program to increase revenue and efficiencies with eligible cases  Completed the majority of a master procedure manual to provide equitable and consistent policies, procedures and practices applicable to all members of the department  Created a business partnership with a new collection agency which has brought an increase in collected accounts Description of FY 2014-15 proposed focus/goals:  Introduce online bill-pay functionality for defendants to make payments  Purging of stale court records to free up valuable time and space  Sustained focus on cross training Finance staff members on Municipal Court process  Focus on collections and stale accounts  Policy and procedure revisions to streamline processes and reduce paper use Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Municipal Court 168,556 126,383 104,603 Personnel Services 94,337 94,337 94,337 35,856 29,417 33,866 Materials & Services 35,000 35,000 35,000 204,412 155,800 138,469 Municipal Court Total 129,337 129,337 129,337 Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 58 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 181 - Municipal Court Program: 1811 - Judicial Personnel Services 86,845 66,437 51,951 5111 Regular Wages 48,333 48,333 48,333 22,847 14,277 16,368 5112 Part-Time Wages 14,902 14,902 14,902 66 48 41 5211 OR Workers' Benefit 45 45 45 7,791 5,885 5,227 5212 Social Security 4,842 4,842 4,842 35,388 26,397 17,343 5213 Med, Den, Life Ins. 15,769 15,769 15,769 14,156 11,867 12,444 5214 Retirement 9,575 9,575 9,575 304 [PHONE REDACTED] Long Term Disability Ins 195 195 195 978 1,[PHONE REDACTED] Unemployment Insurance 572 572 572 179 [PHONE REDACTED] Life Insurance 104 104 104 168,556 126,383 104,603 Total - Personnel Services 94,337 94,337 94,337 Materials & Services 3,383 1,994 4,500 5319 Office Supplies - - - 368 - 2,500 5419 Other Professional Serv 35,000 35,000 35,000 105 [PHONE REDACTED] Telephone/Data - - - 2,243 1,255 1,800 5422 Postage - - - 10,480 8,934 6,300 5428 IS Support - - - 4,386 5,551 5,000 5429 Other Communication Serv - - - 407 - - 5439 Travel - - - 3,834 3,684 5,000 5446 Software Licenses - - - 9,856 6,479 6,466 5448 Internal Rent - - - 415 95 150 5491 Dues & Subscriptions - - - 379 1,317 2,000 5492 Registrations/Training - - - 35,856 29,417 33,866 Total - Materials & Services 35,000 35,000 35,000 204,412 155,800 138,469 Program Total: 1811 - Judicial 129,337 129,337 129,337 204,412 155,800 138,469 Department Total: 181 - Municipal Court 129,337 129,337 129,337 The $35,000 in Other Professional Fees represents the annual costs associated with the new red light camera citation processing. For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 59 Police Fund/Fund Number: General - 001 Department/Department Number: Police - 211 Department Director: Scott D. Russell Description of purpose/functions of department: The police program provides 24-hour-a-day, 7-days-per-week law enforcement coverage, and includes patrol, school resource, community response, traffic, investigative, drug and gang enforcement, evidence processing and storage, police records management and police administrative services. Description of department, including number of personnel: 33 Sworn Police Officers and 8 Civilian Support Staff Description of FY 2013-14 accomplishments: Administration  During FY 2013-14 the Department will complete a transition to a digital radio communication system. The advantages of a digital radio system over our legacy analog system include: consistently clear communication, reduction of “dead spots” (areas that in the past have had poor radio reception), increased officer safety and confidence in digital system coverage. In addition the digital system will provide for future improvements such as customization, and finally future communication system improvements will be much easier and economical due to the forethought and planning during the foundation of this system.  During FY 2013-14 we began the implementation of our strategic planning model by conducting feedback meetings with each functional unit within the Department, and utilizing theses updates to seek the efficient use of resources following the Information Based Policing (IBP) model. One example of feedback that has led to change is the implementation of a two hour over lap of Patrol supervision in order to address and complete necessary projects while maintaining oversight of operations. In addition consistent communication with supervisory staff at biweekly meetings has led to more consistent direction following the department vision as well as increasing the level of accountability throughout the organization. Additionally supervisory staff participated in a workshop designed to develop plans and principles to address contemporary issues and practices and to improve the overall response to community issues. The workshop began the development of expectations related to the core competencies of Leadership at all levels and continuous improvement for all Department members.  Participated in the completion of a communication center consolidation project when NORCOM became METCOM. We also began to participate with other METCOM users in appropriate oversight in areas such as policy development and quality assurance.  Developed and managed emergency response plans for I-5 Interchange construction through participation in meetings with P/W, ODOT, and first responders. Worked with other first responders on operational plans for emergencies and sought to evaluate and modify plans as necessary for public safety. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 60 Support Division  Criminal Investigation Unit (CIU) responded to a homicide investigation on James Street involving significant challenges such as indigenous language/communication differences, number of subjects involved, available resources based on the time of year (vacations, capability of outside investigators to dedicate to HART commitment), and prosecutorial issues. Ultimately this investigation concluded with the filing of appropriate charges and resolution for the victim’s family and friends. Other noteworthy incidents included an Active Shooter incident at a trailer park outside of Silverton that was responded to by both WPD Patrol and Investigators, and the investigation into an officer involved/shot incident in Marion County. CIU resolved many other significant crimes during the year including three armed robbery investigations that led to arrests at the end of the calendar year.  Use of Information Based Policing (IBP) as well as maximizing WPD resources ultimately led to the successful closure of a known problem house on Audrey Way. By sharing timely information, responding rapidly when appropriate, documenting accurately and relying on the capabilities of Department staff, this location will soon be returned to a residence that does not cause “livability” concerns to the neighborhood. This has proven to be an effective method of dealing with those premises that require unconventional solutions to multi-layer community concerns.  Computer Forensic Detective: The Department was selected to receive federal assistance in training a computer Forensic investigator, and CIU provided a detective to attend and complete the necessary training in both, Georgia and Hoover, Alabama over a combined two and a half month period of time. Though a significant sacrifice to CIU during that time, the WPD now has the ability to conduct modern computer based investigations into those crimes which are continuing to expand every year. Patrol Division  The K-9 Unit lost one of their own in the death of K-9 Officer “Max” who was the partner of Officer Zach Williams. Officer Williams is now training a new partner, K-9 Officer “Bart”, who is a Belgian Malinois that was acquired through donations provided by our community. During FY 2013-14 Officer Williams completed the Instructor Certification Course in the Tac-Dogs system, and he is working to become an Oregon Police Canine Association Trainer as well. Attaining these goals in the advanced level of K-9 handling increases the capabilities of our K-9 Teams and increases the resources and partnerships that are so important in this field.  Expanded Local Partnerships: This year Tactical Services Unit (TSU) added officers to the Team from both Gervais and Silverton PD. To date the Woodburn Tactical Services Unit has officers from Woodburn, Hubbard, Mt. Angel Silverton and Gervais assigned. Members of TSU and Patrol also conducted training to Marion County Law Enforcement agencies in contemporary skills needed to respond to Active Threat incidents. Most recently the WPD and the WFD co-hosted Response to Active Shootings in a overall emergency responder format.  Supervisory Training: This year all Sergeants will have completed Basic Supervisor training by the end of summer 2014. Each Sergeant will have completed the mandatory 80 hour Department of Public Safety Standards and Training Basic Supervisor Course. Several Sergeants have completed advanced supervisor/middle management courses offered locally. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 61  District Community Meetings/Community Outreach. Continuing to build relationships within the assigned districts of Woodburn. Discussions and initial planning to effectively utilize WPD resources to increase awareness and participation in the community.  Crisis Response and Communication have continued to be a issue that WPD officers respond to. By providing training in Crisis Intervention, Trauma Team training, and advanced communication skill training, incidents that in the past required a large response by officers are now much more carefully evaluated. By understanding the dynamics of a person in crisis, WPD officers can develop an appropriate response with a positive outcome in many cases. Description of FY 2014-15 proposed focus/goals:  Implement Department Strategic Plan o Review plan with City Council o Develop expectations from all supervisor levels and operational levels o Communicate expectations to all staff o Develop action items o Core Competency Focus:  Leadership at all levels  Continuous improvement  Identify service gaps in Patrol/Support services provided at the neighborhood level o Identify resources and opportunities to provide enhanced services o Seek opportunities for partnerships o Develop a plan to respond to identified gaps  Maximize available police resources o Develop online/phone/mail-in self reporting modalities o Evaluate possible organizational changes to respond to community needs for enhanced patrol/support operations o Develop plans to implement organizational changes o Make recommendations as necessary to improve operations  IBP (Information Based Policing) o Continue to Integrate IBP into daily patrol/CIU operations o Implement “E-Briefing” project for Patrol o Adjust program as necessary  Increase Citizen Involvement in Policing Districts o Publicize and promote an “Annual Meeting” in each district to bolster support o Work with Neighborhood/Community to Support District Meetings o Conduct ongoing training and dialogue o Identify and support peer leadership ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 62  Employee Development Program o Work with HR Department on Evaluation improvements o Staff Development  Evaluation system acceptance  CISM cohort for buddy officers o “Every officer a leader” Training o Working to meet expectations at all levels o “Service, Support & Justice for Crime Victims” Training  Gang Reduction Program o Conduct Routine Local Gang Enforcement o Track and respond to emerging gang issues o Provide training for Officers / Partner Agencies / Schools / Parents o Operate GREAT program  Traffic Safety Projects o I-5 Construction zone traffic safety projects o Truck Inspections o Neighborhood Safety o Targeted Accident Reduction Details o Special Enforcement Details  Emergency Management o Develop Strategic Plan for emergency management program o Encourage training for all City departments o Emergency Operations Center Training/Exercise  Assist Legal Department with Police Related Ordinance Review and Proposals o Alarms o Chronic Nuisance Property o Ordinance 1900 Violations o Abandoned/Foreclosed Property Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Police 4,592,665 4,847,629 5,125,155 Personnel Services 5,275,956 5,275,956 5,275,956 1,531,704 1,324,989 1,420,307 Materials & Services 1,363,379 1,373,379 1,373,379 18,769 - 35,000 Capital Outlay 82,000 82,000 82,000 6,143,138 6,172,618 6,580,462 Police Total 6,721,335 6,731,335 6,731,335 Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 63 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 211 - Police Program: 2111 - Patrol Personnel Services 52,786 1,230,512 2,948,358 5111 Regular Wages 3,170,019 3,170,019 3,170,019 408,669 223,539 - 5111.000 Reg Sal Admin (Closed) - - - 2,025,982 1,266,752 - 5111.110 Reg Sal Field Services (Closed) - - - 253,051 143,208 - 5111.120 Reg Sal Support (Closed) - - - 4,915 - 27,312 5112 Part-Time Wages 4,651 4,651 4,651 237,280 236,646 226,241 5121 Overtime 224,640 224,640 224,640 1,029 1,123 1,239 5211 OR Workers' Benefit 1,547 1,547 1,547 225,464 232,820 240,529 5212 Social Security 251,939 251,939 251,939 657,653 741,534 747,792 5213 Med, Den, Life Ins. 823,630 823,630 823,630 676,113 713,008 873,841 5214 Retirement 750,321 750,321 750,321 9,877 11,734 11,893 5215 Long Term Disability Ins 11,994 11,994 11,994 26,906 40,305 41,417 5216 Unemployment Insurance 30,616 30,616 30,616 6,245 6,448 6,533 5217 Life Insurance 6,599 6,599 6,599 4,585,970 4,847,629 5,125,155 Total - Personnel Services 5,275,956 5,275,956 5,275,956 Materials & Services 540 - - 5311 Forms - - - 1,761 1,125 1,000 5313 Paper (Use 5319 Office Supplies) - - - 1,267 [PHONE REDACTED] Books - - - 8,000 711 5,000 5315 Computer Supplies 5,000 5,000 5,000 6,902 4,803 6,575 5319 Office Supplies 7,575 7,575 7,575 86,548 91,167 90,000 5323 Fuel 90,000 90,000 90,000 31,905 12,935 25,000 5324 Clothing 25,000 25,000 25,000 - - - 5326 Safety/Medical 4,000 4,000 4,000 13,483 5,307 11,650 5329 Other Supplies 19,950 19,950 19,950 10,711 5,080 10,000 5337 Tires/Parts 8,000 8,000 8,000 20,872 22,767 21,500 5351 Ammunition 21,500 21,500 21,500 3,748 1,555 2,400 5352 Protective Clothing 2,400 2,400 2,400 1,293 810 1,000 5353 Photographic Supplies - - - 4,588 3,612 5,300 5359 Other Police Supplies - - - 2,020 2,203 2,000 5399 Other Supplies (Use 5329 Other Supplies) - - - - - - 5400 Code Abatement 10,000 20,000 20,000 - 2,401 - 5412 Legal - - - 11,653 30,031 22,000 5415 Computer 22,000 22,000 22,000 3,750 2,025 4,000 5416 Medical (Use 5326 Safety/Medical) - - - 5,948 1,623 4,000 5417 HR/Other Employee Expenses 4,000 4,000 4,000 11,253 2,085 4,500 5419 Other Professional Serv 9,500 9,500 9,500 - - 7,500 5420 Investigation Expenses 7,500 7,500 7,500 30,272 25,418 25,000 5421 Telephone/Data 25,000 25,000 25,000 6,889 3,169 8,000 5422 Postage 8,000 8,000 8,000 357 - 1,000 5424 Advertising 1,000 1,000 1,000 12,768 10,106 13,000 5426 Contract Networks 13,000 13,000 13,000 222,857 201,112 204,150 5428 IS Support 213,568 213,568 213,568 401,096 332,897 352,812 5429 Other Communication Serv 363,397 363,397 363,397 3,575 4,475 6,000 5431 Lodging (Use Travel 5439) - - - 1,881 1,798 3,500 5432 Meals 3,500 3,500 3,500 496 [PHONE REDACTED] Mileage 500 500 500 1,539 2,575 4,000 5434 Airfare (Use Travel 5439) - - - 996 228 2,000 5439 Travel 13,000 13,000 13,000 3,239 2,170 2,500 5443 Office Equipment 2,500 2,500 2,500 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 64 FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted 135,900 118,845 129,600 5444 Vehicles 129,600 129,600 129,600 189,609 154,279 164,720 5448 Internal Rent - - - - - - 5451 Natural Gas 2,633 2,633 2,633 626 [PHONE REDACTED] Water/Sewer 900 900 900 - - - 5453 Electricity 48,124 48,124 48,124 - - - 5454 Solid Waste Disposal 1,544 1,544 1,544 - 10,932 - 5461 Auto Insurance - - - - 17,960 - 5463 Bldg/Personal Prop - - - 125,569 98,052 98,052 5464 Workers' Comp 118,316 118,316 118,316 82,289 64,256 93,148 5465 General Liability Insur 74,359 74,359 74,359 6,386 6,922 10,500 5471 Equipment Repair & Maint 10,500 10,500 10,500 - - - 5472 Buildings Repairs & Maint 24,013 24,013 24,013 43,883 46,390 42,000 5475 Vehicle Repair & Maint 47,000 47,000 47,000 3,000 4,392 7,000 5491 Dues & Subscriptions 7,500 7,500 7,500 18,953 15,181 14,000 5492 Registrations/Training 15,000 15,000 15,000 4,328 2,573 4,000 5493 Printing/Binding 4,000 4,000 4,000 3,059 - - 5494 Janitorial - - - 5,916 9,741 10,000 5499 Other Services (Acct Closed) - - - 1,531,724 1,324,990 1,420,307 Total - Materials & Services 1,363,379 1,373,379 1,373,379 Capital Outlay - - - 5642 Passenger Vehicles 82,000 82,000 82,000 18,769 - 35,000 5649 Other Equipment - - - 18,769 - 35,000 Total - Capital Outlay 82,000 82,000 82,000 6,136,463 6,172,618 6,580,462 Program Total: 2111 - Patrol 6,721,335 6,731,335 6,731,335 Program: 2199 - Police Administration Personnel Services 4,546 - - 5111 Regular Wages - - - 1 - - 5211 OR Workers' Benefit - - - 350 - - 5212 Social Security - - - 530 - - 5213 Med, Den, Life Ins. - - - 1,202 - - 5214 Retirement - - - 17 - - 5215 Long Term Disability Ins - - - 40 - - 5216 Unemployment Insurance - - - 10 - - 5217 Life Insurance - - - 6,695 - - Total - Personnel Services - - - Materials & Services (20) - - 5491 Dues & Subscriptions - - - (20) - - Total - Materials & Services - - - 6,675 - - Program Total: 2199 - Police Administration - - - 6,143,138 6,172,618 6,580,462 Department Total: 211 - Police 6,721,335 6,731,335 6,731,335 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. The Capital Outlay of $82,000 represents the purchase of two K-9 units to replace vehicles that have exceeded their useful lives. The repair costs for the existing vehicles have become excessive. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 65 Library Fund/Fund Number: General - 001 Department/Department Number: Library - 311 Department Director: Jim Row Description of purpose/functions of department: The Library offers materials and services to the residents of Woodburn and the surrounding rural areas. The Library features a collection of nearly 109,000 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 department, including number of personnel: The Library is staffed by both full and part time employees (9.5 FTE), including the Library Manager and four full- time program leads (Adult & Teen Librarian, Children’s Librarian, Technical Services Library Associate, Circulation Library Assistant) and numerous part-time Librarians, Library Assistants, and Library Pages. Description of FY 2013-14 accomplishments: In the last fiscal year, the Library delivered materials, programs and services to more than 150,100 people and circulated approximately 152,000 items from its collections. Almost 5,900 people attended a Library program, more than 30,000 people used a Library Internet computer, and more than 31,000 people asked a question at the reference desk. Several of these measurements declined compared to the prior year due to the reduction in open hours in the prior fiscal year. Description of FY 2014-15 proposed focus/goals:  Expand use of the library by increasing weekly open hours in FY 2014-15 from 45 over six days to 51 over seven days.  Increase circulation of library materials by 5% in FY 2014-15 through the targeted selection of low- cost/high-demand popular materials as informed by baseline circulation statistics from the new book collections  As a platform for enhanced readers’ advisory services, lobby to purchase the NoveList database for the use of all member libraries by FY 2014-15 year end  Increase circulation of the library’s e-book collection in the fiscal year by offering quarterly trainings on Library2Go and e-book readers, and through promotion of the Kindle Lending Program. Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Library 651,736 534,299 557,426 Personnel Services 552,288 552,288 552,288 388,704 341,622 356,060 Materials & Services 274,385 274,385 274,385 1,040,440 875,921 913,486 Library Total 826,673 826,673 826,673 Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 66 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 311 - Library Program: 3111 - Childrens Services Materials & Services 3,726 2,401 3,000 5342.001 Juvenile Fiction - - - 5,024 2,647 3,800 5342.002 Juvenile Easy - - - 2,700 3,114 2,700 5342.003 Juvenile Non Fiction - - - 4,000 4,525 4,000 5342.005 Library Materials - Young Adult - - - 2,241 2,209 2,500 5343 Foreign Language Material - - - 478 [PHONE REDACTED].001 Audiovisual Materials - Child - - - 568 - 950 5345.002 Audiovisual Materials - Teen - - - 4,505 3,918 4,516 5347 Program Supplies - - - 2,055 2,150 2,150 5348 Periodicals - - - 25,297 21,287 24,291 Total - Materials & Services - - - 25,297 21,287 24,291 Program Total: 3111 - Childrens Services - - - Program: 3121 - Adult Services Materials & Services 17,092 13,019 15,095 5341.001 Fiction - - - 10,724 9,897 7,790 5341.002 Non Fiction - - - 5,596 3,940 5,100 5343 Foreign Language Material - - - 4,990 7,456 6,000 5344 Large Print Materials - - - 3,292 2,960 5,300 5344.003 Audiobooks - - - 7,730 9,347 9,825 5345 Audiovisual Materials - Adult - - - 1,828 1,094 2,035 5347 Program Supplies - - - - 5,312 5,175 5347.001 Program Supplies - Summer Concerts - - - 2,281 3,202 3,380 5348 Periodicals - - - 53,533 56,226 59,700 Total - Materials & Services - - - 53,533 56,226 59,700 Program Total: 3121 - Adult Services - - - Program: 3131 - Technical Services Materials & Services 8,957 7,099 6,000 5399 Other Supplies (Use 5329 Other Supplies) - - - 8,957 7,099 6,000 Total - Materials & Services - - - 8,957 7,099 6,000 Program Total: 3131 - Technical Services - - - Program: 3199 - Library Administration Personnel Services 328,812 264,778 270,918 5111 Regular Wages 253,021 253,021 253,021 148,089 122,930 127,726 5112 Part-Time Wages 148,787 148,787 148,787 318 [PHONE REDACTED] OR Workers' Benefit 366 366 366 35,462 28,933 30,478 5212 Social Security 30,754 30,754 30,754 66,582 59,972 49,066 5213 Med, Den, Life Ins. 55,784 55,784 55,784 66,247 50,612 71,992 5214 Retirement 58,555 58,555 58,555 1,220 1,154 1,167 5215 Long Term Disability Ins 917 917 917 4,284 5,040 5,183 5216 Unemployment Insurance 3,621 3,621 3,621 721 [PHONE REDACTED] Life Insurance 483 483 483 651,736 534,299 557,426 Total - Personnel Services 552,288 552,288 552,288 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 67 FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Materials & Services - - - 5319 Office Supplies 2,500 2,500 2,500 - - - 5340 Print Materials - Teen 4,000 4,000 4,000 - - - 5341 Print Materials - Adult 32,485 32,485 32,485 - - - 5342 Print Materials - Child 11,500 11,500 11,500 - - - 5345 Audiovisual Materials - Adult 16,000 16,000 16,000 - - - 5345.001 Audiovisual Materials - Child 1,625 1,625 1,625 - - - 5345.002 Audiovisual Materials - Teen 625 625 625 - - - 5347.001 Program Supplies - Summer Concerts 5,175 5,175 5,175 - - - 5347.002 Program Supplies - Adult 2,035 2,035 2,035 - - - 5347.003 Program Supplies - Child 4,516 4,516 4,516 - - - 5347.004 Program Supplies - Technical Services 6,000 6,000 6,000 - - - 5349 Periodicals - Adult 3,380 3,380 3,380 - - - 5350 Periodicals - Child 2,150 2,150 2,150 8,480 2,709 2,500 5399 Other Supplies (Use 5329 Other Supplies) - - - 2,876 2,061 1,415 5419 Other Professional Serv 1,415 1,415 1,415 3,287 3,249 3,590 5421 Telephone/Data 2,000 2,000 2,000 313 216 1,230 5422 Postage 230 230 230 483 [PHONE REDACTED] Advertising 633 633 633 94,321 80,410 100,800 5428 IS Support 108,900 108,900 108,900 197 29 300 5432 Meals 300 300 300 186 [PHONE REDACTED] Mileage 200 200 200 1,497 - 1,500 5439 Travel 1,500 1,500 1,500 2,011 363 2,400 5443 Office Equipment 2,400 2,400 2,400 145,026 115,560 117,145 5448 Internal Rent - - - - - - 5451 Natural Gas 2,100 2,100 2,100 - - - 5453 Electricity 23,000 23,000 23,000 - - - 5454 Solid Waste Disposal 1,100 1,100 1,100 12,683 9,904 9,904 5464 Workers' Comp 1,185 1,185 1,185 15,985 12,482 12,482 5465 General Liability Insur 12,451 12,451 12,451 572 - 3,850 5471 Equipment Repair & Maint 3,850 3,850 3,850 11,490 684 2,100 5472 Buildings Repairs & Maint 12,520 12,520 12,520 - 26,904 3,500 5472.001 Fixture Repair 6,090 6,090 6,090 214 [PHONE REDACTED] Dues & Subscriptions 400 400 400 603 895 1,120 5492 Registrations/Training 1,120 1,120 1,120 693 711 1,000 5499.001 Reg Lib Sv 1,000 1,000 1,000 300,917 257,009 266,069 Total - Materials & Services 274,385 274,385 274,385 952,653 791,308 823,495 Program Total: 3199 - Library Administration 826,673 826,673 826,673 1,040,440 875,921 913,486 Department Total: 311 - Library 826,673 826,673 826,673 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 68 Recreation Fund/Fund Number: General - 001 Department/Department Number: Recreation - 421 Department Director: Jim Row Description of purpose/functions of department: Recreation Department offers community-wide recreational opportunities including after school programs, youth and adult sports, community events, mentoring and youth leadership programs, summer day camp, active adult trips, and oversees the operation of the Woodburn Historical Museum. Description of department, including number of personnel: The division consists of 1 full-time Recreation Manager and over 10 part-time and seasonal staff that directly supervise programs, activities, and sports. Description of FY 2013-14 accomplishments:  Successfully implemented Woodburn Summer Nights Sponsorship program, which generated over $10,000 in new revenue.  Received two Woodburn Together $1,000 mini-grants that contributed to the recreation scholarship fund and GREAT Camp.  Provided leadership during the facelift of the Out & About Activities Guide.  Negotiated the After School Club program partnership agreement with the Woodburn School District.  Added several new programs and events in 2013, including Doggy Easter Treat Hunt, Community Education Classes, Safety Camp, and Woodburn’s Amazing Race.  Successfully transitioned from AmeriCorps volunteers to part time paid staff, including Recreation Coordinator and Recreation Specialist – Sports  Continued involvement with Oregon Recreation & Parks Association, Oregon After School Network, Woodburn After School Club Advisory Board, and the Woodburn Boys & Girls Club Description of FY 2014-15 proposed focus/goals:  Secure the necessary resources to combine the Recreation Specialist and Recreation Coordinator positions into one, full time coordinator position by year end 2014.  Analyze fee structure in each program area to ensure cost recovery goals are being met based on the Parks & Recreation master plan’s cost recovery methodology by summer 2014.  Add at least one new Community Education Class in the fall of 2014.  Add an additional Halloween fun run event in the fall of 2014.  Evaluate sponsorship and advertising opportunities for the Out & About Activities Guide by fall 2014. Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Recreation 213,074 192,253 248,670 Personnel Services 207,330 207,330 207,330 178,962 178,522 162,960 Materials & Services 168,432 168,432 168,432 392,036 370,775 411,630 Recreation Total 375,762 375,762 375,762 Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 69 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 421 - Recreation Program: 7423 - Teen Programs Personnel Services 4 - - 5211 OR Workers' Benefit - - - 278 - - 5212 Social Security - - - 33 - - 5216 Unemployment Insurance - - - 315 - - Total - Personnel Services - - - Materials & Services 2,912 - - 5419.404 PAL Grant - - - 2,912 - - Total - Materials & Services - - - 3,227 - - Program Total: 7423 - Teen Programs - - - Program: 7424 - Summer Day Camp Materials & Services (195) - - 5419.402 Contract Services-Youth - - - (195) - - Total - Materials & Services - - - (195) - - Program Total: 7424 - Summer Day Camp - - - Program: 7429 - Rec Administration Personnel Services 70,386 72,314 75,847 5111 Regular Wages 96,421 96,421 96,421 - - 12,212 5112 Part-Time Wages - - - 4,754 3,159 7,771 5112.010 Youth Sports 4,741 4,741 4,741 16,291 12,622 21,303 5112.020 Adult Sports Wages 17,987 17,987 17,987 18,400 13,939 19,293 5112.040 Summer Day Camp Wages 20,350 20,350 20,350 54,654 44,596 49,168 5112.050 After School Club Wages - - - - - 1,669 5112.060 Arts & Culture Wages 1,814 1,814 1,814 344 [PHONE REDACTED].070 Active Adult Wages 908 908 908 441 - - 5121 Overtime - - - 176 [PHONE REDACTED] OR Workers' Benefit 136 136 136 13,775 11,493 14,596 5212 Social Security 10,893 10,893 10,893 16,907 17,892 18,875 5213 Med, Den, Life Ins. 31,493 31,493 31,493 14,590 13,185 23,844 5214 Retirement 20,840 20,840 20,840 267 [PHONE REDACTED] Long Term Disability Ins 301 301 301 1,615 1,991 2,481 5216 Unemployment Insurance 1,287 1,287 1,287 159 [PHONE REDACTED] Life Insurance 159 159 159 212,760 192,253 248,670 Total - Personnel Services 207,330 207,330 207,330 Materials & Services 15,564 16,319 15,000 5329.100 Events 13,000 13,000 13,000 16,972 21,209 15,000 5329.200 Youth Sports 23,000 23,000 23,000 12,500 8,256 9,000 5329.300 Adult Sports 4,000 4,000 4,000 3,856 3,256 4,600 5329.400 Summer Day Camp 6,000 6,000 6,000 759 906 1,000 5329.500 After School Club - - - 21,850 23,924 24,142 5329.600 Rec Admin 21,242 21,242 21,242 - 1,194 2,500 5329.700 Arts & Culture 2,000 2,000 2,000 10,914 6,102 7,000 5329.800 Active Adult 8,000 8,000 8,000 2,575 1,356 2,500 5329.900 Museum 2,500 2,500 2,500 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 70 FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted - - - 5409.140 Garage Services 3,398 3,398 3,398 - - 750 5409.582 Garage Services - - - 1,839 - - 5419 Other Professional Serv - - - 36,097 56,700 50,000 5419.101 Contract Svcs Teen Center 46,000 46,000 46,000 26,407 13,330 - 5419.404 PAL Grant - - - 15,720 13,402 18,900 5428 IS Support 23,100 23,100 23,100 - - - 5448 Internal Rent - - - - - - 5451 Natural Gas 1,500 1,500 1,500 - - - 5453 Electricity 3,100 3,100 3,100 4,903 3,829 3,829 5464 Workers' Comp 6,570 6,570 6,570 6,288 8,739 8,739 5465 General Liability Insur 3,772 3,772 3,772 - - - 5472 Buildings Repairs & Maint 1,250 1,250 1,250 176,245 178,522 162,960 Total - Materials & Services 168,432 168,432 168,432 389,005 370,775 411,630 Program Total: 7429 - Rec Administration 375,762 375,762 375,762 392,036 370,775 411,630 Department Total: 421 - Recreation 375,762 375,762 375,762 The decline in the Recreation budget represents the change in administration of the After School Club. The program is now being administered by Woodburn School District, but the City is still an active partner with the school district for this program and provides registration services. Revenues and expenses related to the program will no longer be budgeted by the City. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 71 Aquatics Fund/Fund Number: General - 001 Department/Department Number: Aquatics - 431 Department Director: Jim Row Description of purpose/functions of department: The Woodburn Aquatic Center offers fitness, recreational, and learn to swim programs for individuals of all ages to the Woodburn community and visitors. Facility amenities include a ten lane swimming pool with water slide, rope swing, group exercise room, party rental room, basketball hoop, wading pool, spa, fitness equipment, and saunas. Description of department, including number of personnel: One full-time position leads staff of 25-50 part-time employees Description of FY 2013-14 accomplishments:  July – January (FYTD) expenditures are 2.87% lower than FYTD 2012-13  July – January (FYTD) revenues are 7.75% higher than FYTD 2012-13  Created a part-time Pool Operator position to improve our investment in preventative maintenance and control equipment repair costs Description of FY 2014-15 proposed focus/goals:  Achieve a minimum 50% cost recovery rate to increase financial sustainability  Exceed budgeted revenue of $268,500  Reduce total actual expenses from FY 2013-14 to FY 2014-15 by 2%  By improving preventive maintenance activities, decrease equipment repair expenditures by $5,000- $10,000 Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Aquatics 201,487 264,422 272,732 Personnel Services 313,299 313,299 313,299 257,085 243,532 220,295 Materials & Services 221,359 221,359 221,359 458,572 507,954 493,027 Aquatics Total 534,658 534,658 534,658 Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 72 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 431 - Aquatics Program: 7419 - Aquatics Administration Personnel Services 41,618 45,812 48,189 5111 Regular Wages 56,431 56,431 56,431 - - 1 5112 Part-Time Wages - - - 21,868 34,169 29,661 5112.011 Instruction Wages 27,466 27,466 27,466 99,673 116,118 79,381 5112.012 Lifeguarding Wages 92,698 92,698 92,698 754 - - 5112.013 Cashiering Wages - - - - 8,617 22,195 5112.014 Administration Wages 19,837 19,837 19,837 6,752 4,070 - 5112.015 Pool Operator Custodial) Wages 10,885 10,885 10,885 - 4,002 12,373 5112.016 Water Fitness Instructor Wages 11,754 11,754 11,754 - - 27,200 5112.017 Head Lifeguard Wages 32,952 32,952 32,952 225 [PHONE REDACTED] OR Workers' Benefit 378 378 378 12,852 16,153 16,754 5212 Social Security 19,288 19,288 19,288 7,108 17,224 13,336 5213 Med, Den, Life Ins. 18,618 18,618 18,618 8,901 14,878 20,207 5214 Retirement 20,375 20,375 20,375 129 [PHONE REDACTED] Long Term Disability Ins 224 224 224 1,527 2,765 2,847 5216 Unemployment Insurance 2,273 2,273 2,273 79 [PHONE REDACTED] Life Insurance 120 120 120 201,487 264,422 272,732 Total - Personnel Services 313,299 313,299 313,299 Materials & Services - 126 - 5319 Office Supplies - - - 1,690 [PHONE REDACTED] Safety/Medical 500 500 500 14,855 11,570 13,000 5327 Chemicals 12,500 12,500 12,500 9,577 9,850 16,500 5329 Other Supplies 15,000 15,000 15,000 - - 8,000 5390 Merchandise 6,000 6,000 6,000 8,558 16,666 8,000 5391 Inventory 11,500 11,500 11,500 8,107 8,912 - 5399 Other Supplies (Use 5329 Other Supplies) - - - 62,468 24,144 20,000 5419 Other Professional Serv 20,000 20,000 20,000 282 [PHONE REDACTED] Telephone/Data 700 700 700 9,207 11,873 5,000 5424 Advertising 5,000 5,000 5,000 5,523 6,435 6,500 5427 Training (Use 5492) - - - 5,540 4,467 6,300 5428 IS Support 6,600 6,600 6,600 36,437 42,882 38,000 5451 Natural Gas 42,000 42,000 42,000 58,233 52,988 60,000 5453 Electricity 53,000 53,000 53,000 1,368 1,128 1,200 5454 Solid Waste Disposal 1,200 1,200 1,200 3,843 3,001 3,001 5464 Workers' Comp 8,544 8,544 8,544 9,469 7,394 7,394 5465 General Liability Insur 6,615 6,615 6,615 21,246 40,309 25,000 5471 Equipment Repair & Maint 25,000 25,000 25,000 684 [PHONE REDACTED] Dues & Subscriptions 700 700 700 - - - 5492 Registrations/Training 6,500 6,500 6,500 257,085 243,532 220,295 Total - Materials & Services 221,359 221,359 221,359 458,572 507,954 493,027 Program Total: 7419 - Aquatics Administration 534,658 534,658 534,658 458,572 507,954 493,027 Department Total: 431 - Aquatics 534,658 534,658 534,658 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 73 Retired and Senior Volunteer Program (RSVP) Fund/Fund Number: General - 001 Department/Department Number: RSVP - 481 Department Director: Jim Row Description of purpose/functions of department: This program creates meaningful volunteer opportunities for individuals aged 55 and older to contribute their skills and experience in their community through volunteer service. The Retired and Senior Volunteer Program recruits program participants, develops volunteer worksites, and orients volunteers. The RSVP program is funded with a grant from the Corporation for National and Community Service and requires a 30% local match. Description of department, including number of personnel: The department will be supported by the Community Relations Officer for .5 FTE in FY 2013-14. There was a part-time project manager in prior years. Description of FY 2013-14 accomplishments:  Recruited 26 additional volunteers within the Health Futures, Economic Development & Education focus areas  Enrolled one new placement site (MWV Habitat for Humanity Restore) in August 2013  Attended 15 Marion County area events to promote and recruit RSVP volunteers  Attended the Pacific Cluster Learning Community Conference from October 21-24 to network with other grantees while refining our approach toward managing the program and our volunteers. Description of FY 2014-15 proposed focus/goals:  Add 25 volunteers in the Healthy Futures, Economic Development, and/ or Education focus areas by June 2015  Add two new placement sites by June 2015  Provide 10-12 presentations to civic groups and profit organizations that are aligned with the RSVP program’s focus areas during FY 2014-15  Participate in outreach opportunities within the program’s focus areas by attending 10-15 events within Marion County during FY 2014-15  Provide placement sites and volunteers with quarterly training opportunities  Conduct an annual placement site visit and assessment survey at each volunteer location to determine the impact and benefit of the RSVP program during FY 2014-15 Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted RSVP - - 55,922 Personnel Services 60,483 60,483 60,483 - - 12,660 Materials & Services 13,382 13,382 13,382 - - 68,582 RSVP Total 73,865 73,865 73,865 Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 74 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 481 - RSVP Personnel Services - - 38,011 5111 Regular Wages 39,111 39,111 39,111 - - 1 5112 Part-Time Wages - - - - - 19 5211 OR Workers' Benefit 22 22 22 - - 2,910 5212 Social Security 2,994 2,994 2,994 - - 4,629 5213 Med, Den, Life Ins. 9,089 9,089 9,089 - - 9,615 5214 Retirement 8,668 8,668 8,668 - - 158 5215 Long Term Disability Ins 161 161 161 - - 496 5216 Unemployment Insurance 353 353 353 - - 83 5217 Life Insurance 85 85 85 - - 55,922 Total - Personnel Services 60,483 60,483 60,483 Materials & Services - - 2,000 5319 Office Supplies 2,000 2,000 2,000 - - 1,000 5329 Other Supplies 1,000 1,000 1,000 - - 254 5421 Telephone/Data 450 450 450 - - 200 5422 Postage 500 500 500 - - 3,150 5428 IS Support 3,300 3,300 3,300 - - 1,100 5433 Mileage 1,600 1,600 1,600 - - 1,500 5439 Travel 1,900 1,900 1,900 - - - 5448 Internal Rent - - - - - 559 5464 Workers' Comp 73 73 73 - - 736 5465 General Liability Insur 377 377 377 - - 900 5469 Other Insurance Costs 643 643 643 - - - 5492 Registrations/Training 250 250 250 - - 1,261 5493 Printing/Binding 1,289 1,289 1,289 - - 12,660 Total - Materials & Services 13,382 13,382 13,382 - - 68,582 Department Total: 481 - RSVP 73,865 73,865 73,865 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 75 Community Services Administration Fund/Fund Number: General - 001 Department/Department Number: Community Svc. Admin. - 499 Department Director: Jim Row Description of purpose/functions of department: It is the mission of the Community Services Department to build a strong sense of community and improve the quality of life for all Woodburn residents, by providing an excellent system of parks, open spaces, facilities and leisure services, and a strong collection of informational materials, opportunities for lifelong learning and by promoting community-wide literacy. Description of department, including number of personnel: The Department oversees approximately 40 FTE, and is responsible for operating recreation programs and special events, the Aquatic Center, Public Library, Parks & Facilities Maintenance, Transit program, Retired and Senior Volunteer Program (RSVP), the community relations program, and park planning and development. Description of FY 2013-14 accomplishments:  Provided logistical support to the Chamber of Commerce during the planning and operation of the 2013 Woodburn Fiesta Mexicana  Received funding for and initiated the Legion Park Rehabilitation Project  Assumed responsibility for the Transit program Description of FY 2014-15 proposed focus/goals:  Update Park SDC Methodology  Complete the Legion Park Rehabilitation Project  Update Legion Park Master Plan  Successfully integrate Parks & Facilities Maintenance into the department Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Community Services Administration 273,650 223,558 195,275 Personnel Services 259,177 259,177 259,177 122,250 85,726 113,883 Materials & Services 76,837 76,837 76,837 - - 20,000 Capital Outlay - - - 395,900 309,284 329,158 Community Services Admin Total 336,014 336,014 336,014 Account Description Please note the Personnel Services classification is low for this department because the FTE costs are allocated among various departments and funds. Please see Personnel Allocation table on page 212 for clarification. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 76 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 499 - Community Services Admin Program: 7991 - Community Service Admin Personnel Services 188,012 151,558 129,698 5111 Regular Wages 170,695 170,695 170,695 70 55 47 5211 OR Workers' Benefit 85 85 85 14,291 11,584 9,858 5212 Social Security 13,062 13,062 13,062 31,387 26,932 19,112 5213 Med, Den, Life Ins. 35,136 35,136 35,136 37,086 30,461 34,062 5214 Retirement 37,933 37,933 37,933 728 [PHONE REDACTED] Long Term Disability Ins 477 477 477 1,645 1,970 1,687 5216 Unemployment Insurance 1,539 1,539 1,539 432 [PHONE REDACTED] Life Insurance 250 250 250 273,650 223,558 195,275 Total - Personnel Services 259,177 259,177 259,177 Materials & Services 349 [PHONE REDACTED] Paper (Use 5319 Office Supplies) - - - 612 - 1,000 5315 Computer Supplies - - - 1,690 802 2,000 5319 Office Supplies 2,000 2,000 2,000 - - - 5329 Other Supplies 1,850 1,850 1,850 - - 10,000 5411 Engineering & Architect 8,000 8,000 8,000 - - 300 5417 HR/Other Employee Expenses 300 300 300 14,878 7,769 12,266 5419 Other Professional Serv 12,866 12,866 12,866 2,387 1,843 1,800 5421 Telephone/Data 1,300 1,300 1,300 6,597 5,105 6,500 5422 Postage 6,500 6,500 6,500 13,100 9,934 12,600 5428 IS Support 13,200 13,200 13,200 530 [PHONE REDACTED] Lodging (Use Travel 5439) - - - 27 25 200 5432 Meals 200 200 200 188 [PHONE REDACTED] Mileage 500 500 500 - - - 5439 Travel 600 600 600 4,115 3,326 4,000 5443 Office Equipment 2,000 2,000 2,000 51,666 30,851 34,566 5448 Internal Rent - - - 4,201 3,280 3,280 5464 Workers' Comp 409 409 409 2,972 2,321 2,321 5465 General Liability Insur 2,112 2,112 2,112 355 [PHONE REDACTED] Dues & Subscriptions 1,500 1,500 1,500 655 795 1,000 5492 Registrations/Training 1,000 1,000 1,000 17,929 17,527 19,500 5493 Printing/Binding 22,500 22,500 22,500 122,250 85,726 113,883 Total - Materials & Services 76,837 76,837 76,837 Capital Outlay - - 20,000 5649 Other Equipment - - - - - 20,000 Total - Capital Outlay - - - 395,900 309,284 329,158 Program Total: 7991 - Community Service Admin 336,014 336,014 336,014 395,900 309,284 329,158 Department Total: 499 - Community Services Admin 336,014 336,014 336,014 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 77 Planning Fund/Fund Number: General - 001 Department/Department Number: Planning - 511 Department Director: Jim Description of purpose/functions of department: This program administers the Woodburn Comprehensive Plan and the Woodburn Development Ordinance. The Comprehensive Plan establishes the long-term land use vision for the community while the Development Ordinance implements the community’s vision through land use standards. Both the Comprehensive Plan and Development Ordinance conform to State Statutes. The Woodburn Comprehensive Plan establishes the community’s land use policies, while the Development Code establishes standards for development, including subdivision, sign, site development requirements and other related items. Description of department, including number of personnel: The division consists of 2.70 FTE, which includes the Economic and Development Services Director, Associate Planner & Administrative Assistant (.70 FTE). Description of FY 2013-14 accomplishments:  Completed review and update of the Woodburn Development Ordinance  Updated and improved the webpage on the Economic Development Program and created an online resource center  Administered the Enterprise Zone Program, updated online resources, and expanded the program to businesses in the City of Gervais  Worked with downtown business and property owners to establish the Oregon Main Street Program for downtown Woodburn  Supported the Public Art Mural Committee by creating procedures and standards for the placement of public art murals  Completed revisions to the Planned Unit Development standard, improving standards while clarifying procedures Description of FY 2014-15 proposed focus/goals:  Promote Woodburn’s Economic Development Program by updating the City’s webpage to include community specific resources for doing business in the City, including information on the Enterprise Zone and the benefits of the program  Continue support of the downtown business and property owners through the development of a downtown-specific brand and increased marketing efforts  Work with the Downtown Unidos and the Downtown Woodburn Association towards merging the two groups to better serve the downtown and support the Oregon Main Street Program  Develop online information to promote the Public Art Mural Program and reach out to community groups regarding the program  Seek state funding to update the Transportation System Plan  Work with property owners during the redevelopment of the I-5 Interchange ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 78 Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Planning 277,727 296,675 312,705 Personnel Services 282,800 282,800 282,800 57,574 50,538 51,861 Materials & Services 43,375 43,375 43,375 335,301 347,213 364,566 Planning Total 326,175 326,175 326,175 Account Description Please note that the Personnel Services total reflected in this department only includes that portion of the cost associated with the General Fund. Please see Personnel Allocation table on page 212 for clarification. Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 511 - Planning Program: 5811 - Planning Personnel Services 185,248 202,293 205,716 5111 Regular Wages 191,820 191,820 191,820 2,301 - - 5112 Part-Time Wages - - - 72 77 84 5211 OR Workers' Benefit 93 93 93 13,856 15,205 15,644 5212 Social Security 14,679 14,679 14,679 38,815 37,937 33,473 5213 Med, Den, Life Ins. 33,032 33,032 33,032 34,615 37,222 53,818 5214 Retirement 40,236 40,236 40,236 693 [PHONE REDACTED] Long Term Disability Ins 794 794 794 1,720 2,629 2,674 5216 Unemployment Insurance 1,729 1,729 1,729 408 [PHONE REDACTED] Life Insurance 417 417 417 277,727 296,675 312,705 Total - Personnel Services 282,800 282,800 282,800 Materials & Services 2,994 4,649 4,400 5319 Office Supplies 4,400 4,400 4,400 177 [PHONE REDACTED] Fuel 500 500 500 - - 100 5326 Safety/Medical 100 100 100 3,266 5,384 - 5419 Other Professional Serv 4,000 4,000 4,000 661 842 1,000 5421 Telephone/Data 1,000 1,000 1,000 1,146 2,413 3,000 5422 Postage 3,000 3,000 3,000 500 251 1,000 5424 Advertising 1,000 1,000 1,000 - 66 900 5425 Publication of Legal Note 900 900 900 16,577 13,168 15,750 5428 IS Support 16,500 16,500 16,500 - - 250 5429 Other Communication Serv 250 250 250 31 41 100 5433 Mileage 100 100 100 37 9 150 5439 Travel 150 150 150 21,356 14,624 14,009 5448 Internal Rent - - - 4,596 3,589 3,589 5464 Workers' Comp 1,737 1,737 1,737 4,839 4,013 4,013 5465 General Liability Insur 4,638 4,638 4,638 - - 300 5475 Vehicle Repair & Maint 300 300 300 1,235 1,125 1,500 5492 Registrations/Training 4,500 4,500 4,500 - - 300 5493 Printing/Binding 300 300 300 159 - 1,000 5499 Other Services (Acct Closed) - - - 57,574 50,538 51,861 Total - Materials & Services 43,375 43,375 43,375 335,301 347,213 364,566 Department Total: 511 - Planning 326,175 326,175 326,175 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 79 Parks Maintenance Fund/Fund Number: General - 001 Department/Department Number: Parks Maintenance - 631 Department Director: Jim Row Description of purpose/functions of department: The Parks & Grounds maintenance staff was responsible for the maintenance of parks and grounds totaling 40 sites and 145 acres in Woodburn. The Parks Maintenance staff has been merged with the Building Maintenance staff under the Parks and Facilities Maintenance department 711. This department has been closed. Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Parks Maintenance 376,571 262,952 275,798 Personnel Services - - - 185,810 193,944 244,323 Materials & Services - - - 562,381 456,896 520,121 Parks Maintenance Total - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 80 FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 631 - Maintenance Personnel Services 259,988 178,912 181,685 5111 Regular Wages - - - - - 13,750 5112 Part-Time Wages - - - 2,004 1,168 - 5121 Overtime - - - 137 [PHONE REDACTED] OR Workers' Benefit - - - 19,323 13,304 13,896 5212 Social Security - - - 46,556 35,120 35,612 5213 Med, Den, Life Ins. - - - 44,772 30,801 40,950 5214 Retirement - - - 943 [PHONE REDACTED] Long Term Disability Ins - - - 2,292 2,341 2,362 5216 Unemployment Insurance - - - 557 [PHONE REDACTED] Life Insurance - - - 376,571 262,952 289,548 Total - Personnel Services - - - Materials & Services 302 - 225 5315 Computer Supplies - - - 306 11 500 5319 Office Supplies - - - 300 1,426 2,250 5321 Cleaning Supplies - - - 13,209 11,044 12,000 5323 Fuel - - - 879 716 1,150 5324 Clothing - - - 496 366 1,500 5325 Ag Supplies - - - 674 216 1,800 5326 Safety/Medical - - - 474 144 1,000 5329 Other Supplies - - - 2,780 2,305 2,700 5331 Construction Materials - - - - 423 1,000 5334 Plumbing Supplies - - - 568 439 1,500 5338 Tools - - - 1,496 789 2,000 5339 Other Maintenance Supplies - - - 1,089 1,467 1,500 5352 Protective Clothing - - - - 2,800 1,500 5363 Signs - - - 1,430 5,572 5,000 5381 Turf - - - 6,694 - 500 5384 Trees - - - 2,080 4,999 5,500 5385 Fertilizer - - - 792 1,556 2,000 5389 Other Parks Supplies - - - 662 [PHONE REDACTED] Security Supplies (Closed) - - - - - 29,074 5409.582 Garage Services - - - 49,892 78,123 58,176 5419 Other Professional Serv - - - 2,470 1,807 2,800 5421 Telephone/Data - - - 1,153 1,827 2,200 5427 Training (Use 5492) - - - 8,288 8,934 12,600 5428 IS Support - - - 3,752 403 2,500 5445 Work Equipment - - - 1,917 2,125 2,125 5446 Software Licenses - - - 1,033 999 1,500 5451 Natural Gas - - - 18,443 16,527 15,000 5453 Electricity - - - 9,486 12,752 11,000 5454 Solid Waste Disposal - - - 9,005 7,032 7,032 5464 Workers' Comp - - - 12,736 11,741 11,741 5465 General Liability Insur - - - 10,788 9,548 19,000 5471 Equipment Repair & Maint - - - 1,577 261 2,000 5472 Buildings Repairs & Maint - - - 14,749 128 3,000 5474 Structures Repair & Maint - - - 5,510 5,198 2,000 5475 Vehicle Repair & Maint - - - - 1,477 3,000 5478 Playground Repair & Maint - - - 732 58 800 5492 Registrations/Training - - - 47 [PHONE REDACTED] Other Services (Acct Closed) - - - 185,810 193,944 230,573 Total - Materials & Services - - - 562,381 456,896 520,121 Department Total: 631 - Maintenance - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 81 Engineering Fund/Fund Number: General - 001 Department/Department Number: Engineering - 651 Department Director: Randy Scott Description of purpose/functions of department: The Engineering Division provides comprehensive engineering & contract administration services for, capital Improvement projects, operations and maintenance projects. Engineering Division staff maintains database, survey, and mapping information; reviews development projects for compliance with Public Works requirements; Coordinates the activities of utility companies in the City right-of-way, and inspects public and private construction of streets, storm drainage systems, water lines, and sewer lines. The Engineering Division is responsible for administering public contracts, including the City’s street restoration program. Description of department, including number of personnel: The Engineering Division currently has 7 FTE Description of FY 2013-14 accomplishments:  Design and construction of required Water, Sanitary, and Storm Sewer Utility Relocations in conjunction with the I-5 Interchange Project  Completion of the I-5 Interchange Tree Removal & Fence Installation, Phase 2  Design and construction of the 2013 Sewer Collection System Improvements Project  Design & construction of the FY 2013-14 Street Resurfacing Project  Conceptual designs completed for the First Street – Oak to Harrison URA Project  Engineering support for the Fire Station Renovation Project  Engineering support for the Legion Park Improvements Project Description of FY 2014-15 proposed focus/goals:  Assist the Water Resources Division by Delivering Water, Storm Collection, Sanitary Sewer Collection and Wastewater Facility Capital Improvement Projects  Streamline the review of Development Projects  Efficient implementation of Street Resurfacing Projects  Preliminary engineering of the Wyffels Park Stream Restoration Project  Hwy 99E/Young Street Utility Upgrades  Implementation of the Urban Forest Renewal Program  Support of the I-5 Interchange Project Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Engineering - - - Personnel Services 571,707 571,707 571,707 - - - Materials & Services 176,081 176,081 176,081 - - - Engineering Total 747,788 747,788 747,788 Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 82 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 651 - Engineering Personnel Services - - - 5111 Regular Wages 376,630 376,630 376,630 - - - 5211 OR Workers' Benefit 185 185 185 - - - 5212 Social Security 28,820 28,820 28,820 - - - 5213 Med, Den, Life Ins. 80,029 80,029 80,029 - - - 5214 Retirement 80,303 80,303 80,303 - - - 5215 Long Term Disability Ins 1,539 1,539 1,539 - - - 5216 Unemployment Insurance 3,394 3,394 3,394 - - - 5217 Life Insurance 807 807 807 - - - Total - Personnel Services 571,707 571,707 571,707 Materials & Services - - - 5315 Computer Supplies 1,000 1,000 1,000 - - - 5319 Office Supplies 4,000 4,000 4,000 - - - 5323 Fuel 2,000 2,000 2,000 - - - 5324 Clothing 1,000 1,000 1,000 - - - 5326 Safety/Medical 1,000 1,000 1,000 - - - 5329 Other Supplies 5,500 5,500 5,500 - - - 5409.140 Garage Services 8,496 8,496 8,496 - - - 5411 Engineering & Architect 23,000 23,000 23,000 - - - 5417 HR/Other Employee Expenses 500 500 500 - - - 5419 Other Professional Serv 14,000 14,000 14,000 - - - 5421 Telephone/Data 4,500 4,500 4,500 - - - 5422 Postage 1,000 1,000 1,000 - - - 5424 Advertising 750 750 750 - - - 5428 IS Support 53,800 53,800 53,800 - - - 5433 Mileage 250 250 250 - - - 5439 Travel 600 600 600 - - - 5446 Software Licenses 5,200 5,200 5,200 - - - 5448 Internal Rent - - - - - - 5451 Natural Gas 2,100 2,100 2,100 - - - 5453 Electricity 6,000 6,000 6,000 - - - 5454 Solid Waste Disposal 773 773 773 - - - 5464 Workers' Comp 10,395 10,395 10,395 - - - 5465 General Liability Insur 11,237 11,237 11,237 - - - 5471 Equipment Repair & Maint 500 500 500 - - - 5472 Buildings Repairs & Maint 1,780 1,780 1,780 - - - 5475 Vehicle Repair & Maint 1,500 1,500 1,500 - - - 5492 Registrations/Training 12,000 12,000 12,000 - - - 5493 Printing/Binding 1,500 1,500 1,500 - - - 5496 Filing/Recording 700 700 700 - - - 5498 Permits/Fees 1,000 1,000 1,000 - - - Total - Materials & Services 176,081 176,081 176,081 - - - Department Total: 651 - Engineering 747,788 747,788 747,788 The Engineering department was formerly a department in the Public Works Services Fund, but it was moved to the General Fund for FY 2014-15, as part of the closure of the Public Works Services Fund. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 83 Parks and Facilities Maintenance Fund/Fund Number: General - 001 Department/Department Number: Maintenance - 711 Department Director: Jim Row Description of purpose/functions of department: Parks & Facilities Maintenance staff is responsible for maintaining parks, grounds, buildings, and providing custodial services for City facilities, with the exception of the Aquatic Center. The Parks & Facilities Maintenance Supervisor reports to the Community Services Director. Direct support services are provided by City staff for custodial services only. Other facilities support services are provided by commercial contracts, which are initiated by Facilities Maintenance staff. Commercially contracted facilities maintenance services include Heating, Ventilation, and Air Conditioning (HVAC); electrician services for both maintenance and improvements; fire protection equipment; elevator; locksmith; roofing; and painting. Description of department, including number of personnel: This section consists of a supervisor and 6 parks & facilities maintenance workers. In addition, 2 seasonal workers provide support during the 8 busiest months of the year. Description of FY 2013-14 accomplishments:  Facilitated athletic field maintenance service contracts on 8 sports fields  Implemented satellite central controller for irrigation system at Centennial Park. The system currently controls 58 stations  Provided logistical support for 14 separate special events  Provided immediate graffiti/ vandalism response to City parks and buildings  Implemented Certified Playground Safety program for all 9 Playgrounds  Provided service for 74 park facility rentals  Provided 7 day per week staff support from mid-March through early-November  Utilized Succeed Health & Safety services to ensure optimal staff safety practices  Consolidated ordering, tracking, and inventory systems  Adopted and reinforced team cleaning practices  Initiated development of a building safety program Description of FY 2014-15 proposed focus/goals:  Complete the Aquatic Center exterior painting project  Provide a high level of service, despite budgetary limitations  Closely monitor public and employee safety and hygiene to insure basic public facilities requirements are met  Provide 7 month, 7 day service to our customers in the Parks ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 84 Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Parks & Facilities Maintenance - - - Personnel Services 396,944 396,944 396,944 - - - Materials & Services 407,718 407,718 407,718 - - - Capital Outlay 81,000 81,000 81,000 - - - Parks & Facil Maintenance Total 885,662 885,662 885,662 Account Description This department is new for FY 2014-15. Facilities Maintenance was formerly a department in the Public Works Services Fund. Parks Maintenance was formerly a department in the General Fund. These two separate departments were merged into this new General Fund department, Parks and Facilities Maintenance, for FY 2014-15. Internal Rent, which is a line item in Materials & Services, was carefully reviewed as part of the structure for this new department. Internal Rent charges are intended to cover janitorial services and basic building maintenance only. As part of this improved model, utilities were broken out separately from internal rent this year in an effort to more accurately capture actual costs for various locations and decrease the amount of allocations involved facilities. In addition to the separation of utilities, building repair and maintenance costs beyond the scope of typical janitorial were budgeted in the main department for a fund, not included as a part of Internal Rent. If departments request any type of remodeling or upgrades to fixtures the funding must come from the requesting department, these expenses are no longer included in Internal Rent. In addition to the change in calculation method there was impact on recording Internal Rent of moving the Maintenance department from Fund 582 to this General Fund department. As a result, all internal rent charges in General Fund departments are consolidated to the Parks and Facilities Department. While individual department budgets are affected, the overall impact the General Fund is negligible. The Capital Outlay of $81,000 represents the purchase of a mower with a 16 foot cutting width to mow the City’s sports fields and other large turf areas. This mower would replace the park system's 15 year old wide area mower. The current mower has exceeded its useful life and parts are no longer in production. A relatively minor mechanical malfunction could put it permanently out of service. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 85 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 711 - Maintenance Personnel Services - - - 5111 Regular Wages 239,949 239,949 239,949 - - - 5112 Part-Time Wages 29,158 29,158 29,158 - - - 5211 OR Workers' Benefit 307 307 307 - - - 5212 Social Security 20,597 20,597 20,597 - - - 5213 Med, Den, Life Ins. 59,773 59,773 59,773 - - - 5214 Retirement 43,530 43,530 43,530 - - - 5215 Long Term Disability Ins 784 784 784 - - - 5216 Unemployment Insurance 2,429 2,429 2,429 - - - 5217 Life Insurance 417 417 417 - - - Total - Personnel Services 396,944 396,944 396,944 Materials & Services - - - 5319 Office Supplies 2,000 2,000 2,000 - - - 5321 Cleaning Supplies 20,000 20,000 20,000 - - - 5323 Fuel 14,000 14,000 14,000 - - - 5325 Ag Supplies 9,000 9,000 9,000 - - - 5326 Safety/Medical 3,600 3,600 3,600 - - - 5329 Other Supplies 8,000 8,000 8,000 - - - 5331 Construction Materials 3,000 3,000 3,000 - - - 5338 Tools 2,000 2,000 2,000 - - - 5352 Protective Clothing 5,000 5,000 5,000 - - - 5385 Fertilizer 6,000 6,000 6,000 - - - 5409.140 Garage Services 47,847 47,847 47,847 - - - 5419 Other Professional Serv 47,000 47,000 47,000 - - - 5421 Telephone/Data 5,000 5,000 5,000 - - - 5428 IS Support 3,300 3,300 3,300 - - - 5445 Work Equipment 6,000 6,000 6,000 - - - 5446 Software Licenses 3,000 3,000 3,000 - - - 5451 Natural Gas 9,773 9,773 9,773 - - - 5453 Electricity 45,304 45,304 45,304 - - - 5454 Solid Waste Disposal 13,604 13,604 13,604 - - - 5464 Workers' Comp 10,912 10,912 10,912 - - - 5465 General Liability Insur 13,878 13,878 13,878 - - - 5471 Equipment Repair & Maint 21,000 21,000 21,000 - - - 5472 Buildings Repairs & Maint 93,000 93,000 93,000 - - - 5475 Vehicle Repair & Maint 5,000 5,000 5,000 - - - 5478 Playground Repair & Maint 3,000 3,000 3,000 - - - 5492 Registrations/Training 6,000 6,000 6,000 - - - 5498 Permits/Fees 1,500 1,500 1,500 - - - Total - Materials & Services 407,718 407,718 407,718 Capital Outlay - - - 5649 Other Equipment 81,000 81,000 81,000 - - - Total - Capital Outlay 81,000 81,000 81,000 - - - Department Total: 711 - Maintenance 885,662 885,662 885,662 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 86 Non-Departmental Fund/Fund Number: General - 001 Department/Department Number: Non-Departmental - 199 Department Director: Christina Shearer Description of purpose/functions of department: This provides for City General Fund expenses which cannot be charged to any specific department. Charges include membership in various regional organizations (Council of Governments, League of Oregon Cities, etc.) as well as the annual turnover to the local Chamber of Commerce. Department Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Non-Departmental - 25,749 - Personnel Services 129,765 234,232 230,259 Materials & Services 259,610 259,610 259,610 10,448 - 5,000 Capital Outlay - - - 412,794 287,884 590,774 Transfers Out 896,543 896,543 896,543 553,007 547,865 826,033 Non-Departmental Total 1,156,153 1,156,153 1,156,153 Account Description The Transfers Out of $896,543 includes six separate transfers:  $116,000 is to the Transit Fund, which is an annual subsidy.  $130,000 the Street Fund for street lighting subsidy.  $575,000 is one-time money to the General Cap Const Fund to fund the City Hall Roof/HVAC System Replacement project CBGF3118. Transfers for Capital Projects will only be made as project expenditures are incurred.  $23,769 is the first of four annual payments to the Information Services Fund for the General Fund’s portion of the annual payment on the new phone system.  The last two transfers are $25,887 to both the Street SDC Fund and the Water Cap Const Fund for repayment of an inter-fund loan. See Capital Construction Projects beginning on page 220 for information on all budgeted capital projects. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 87 Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 199 - Non-departmental Program: 1219 - Other Administration Personnel Services - 25,749 - 5216 Unemployment Insurance - - - - 25,749 - Total - Personnel Services - - - Materials & Services 7,417 5,012 9,000 5313 Paper (Use 5319 Office Supplies) - - - - - - 5319 Office Supplies 9,000 9,000 9,000 462 [PHONE REDACTED] Fuel 600 600 600 - 45,698 45,000 5329 Other Supplies 50,000 50,000 50,000 - - - 5409.140 Garage Services 1,700 1,700 1,700 11,157 17,184 50,000 5419 Other Professional Serv 68,000 68,000 68,000 48,000 48,000 48,000 5419.201 ToT Grants 48,000 48,000 48,000 - 559 1,500 5424 Advertising 1,500 1,500 1,500 - 118 2,500 5425 Publication of Legal Note 2,500 2,500 2,500 - - - 5429 Other Communication Serv 8,050 8,050 8,050 - 500 - 5462 Employee Blanket Bond - - - - 6,247 - 5463 Bldg/Personal Prop - - - 35,105 27,412 33,659 5465 General Liability Insur 30,260 30,260 30,260 21,189 27,388 30,000 5491 Dues & Subscriptions 30,000 30,000 30,000 - 3,920 10,000 5492 Registrations/Training 10,000 10,000 10,000 6,435 - - 5499 Other Services (Closed) - - - - 25,886 - 5499.376 Interfund Loan (Use 5841.376) - - - - 25,886 - 5499.466 Interfund Loan (Use 5841.466) - - - 129,765 234,232 230,259 Total - Materials & Services 259,610 259,610 259,610 Capital Outlay - - 5,000 5649 Other Equipment - - - 10,448 - 5649.034 Generator - - - 10,448 - 5,000 Total - Capital Outlay - - - 140,213 259,981 235,259 Program Total: 1219 - Other Administration 259,610 259,610 259,610 Program: 9711 - Operating Transfer Out Transfers Out 151,000 150,821 116,000 5811.110 Transfer to Transit 116,000 116,000 116,000 - 7,063 - 5811.132 Transfer to Search & Seizure - - - 221,794 130,000 130,000 5811.140 Transfer to Street 130,000 130,000 130,000 10,000 - 106,000 5811.358 Transfer to General Cap Const Fund 575,000 575,000 575,000 15,000 - - 5811.470 Transfer to Water - - - - - 187,000 5811.568 Transfer to Information Services 23,769 23,769 23,769 15,000 - - 5811.695 Transfer to Lavelle Black Trust Fund - - - - - 25,887 5841.376 Interfund Loan Transfer 25,887 25,887 25,887 - - 25,887 5841.466 Interfund Loan Transfer 25,887 25,887 25,887 412,794 287,884 590,774 Total - Transfers Out 896,543 896,543 896,543 412,794 287,884 590,774 Program Total: 9711 - Operating Transfer Out 896,543 896,543 896,543 553,007 547,865 826,033 Department Total: 199 - Non-departmental 1,156,153 1,156,153 1,156,153 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 88 Contingency/Ending Fund Balance Fund/Fund Number: General - 001 Department/Department Number: Contingency/Ending Fund Balance Department Director: Christina Shearer Description of purpose/functions of department: The City of Woodburn’s Financial Policy calls for an overall 10% (ten percent) contingency and reserve of the total fund appropriation in the General Fund. Contingencies are set aside for unforeseen circumstances that may arise during the fiscal year. Contingency appropriations cannot be made without City Council approval and/or public hearing. In addition to the Policy contingency the City has established the Shortfall Management Contingency Reserve (SMCR). The SMCR is intended to subsidize the shortfalls estimated for the next few years. Department Detail FY 2011-12 Actual FY 2012-13 Actual FY 2013-14 Budget Account Description FY 2014-15 Proposed FY 2014-15 Approved FY 2014-15 Adopted Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 1,154,000 5921 Contingency 1,203,149 1,204,149 1,204,149 - - 1,494,410 5981.012 Reserve - SMCR 1,126,565 1,115,565 1,115,565 - - 2,648,410 Total - Contingencies and Unappropriated Balances 2,329,714 2,319,714 2,319,714 - - 2,648,410 Program Total: 9971 - Equity 2,329,714 2,319,714 2,319,714 - - 2,648,410 Department Total: 901 - Ending Fund Balance 2,329,714 2,319,714 2,319,714 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 89 Transit Fund – 110 Fund/Fund Number: Transit Fund - 110 Department/Department Number: Transit - 671 Department Director: Jim Row Description of purpose/functions of department: Woodburn Transit Service provides safe and reliable public transportation for Woodburn residents and those traveling within the Woodburn region. The system was built with a focus on those who do not have reliable transportation options, seniors, and people with disabilities; and strives to provide residents, visitors, and workers traveling to and from Woodburn with efficient and convenient regional transportation connections. Description of division, including number of personnel: The transit division has fifteen employees, a full-time operations supervisor, a full-time driver, a full time clerk, and eight part-time drivers and dispatchers. Transit vehicles are stored in a secured fenced yard located in the rear of 202 Young Street. Description of FY 2013-14 accomplishments: Due to budgetary constraints, the one-hour fixed route bus reduced its hours of operation from 5:45AM-8:00PM to 7:00AM-7:00PM, Monday - Friday. This schedule is consistent with the recommendation of the 2010 Transit Plan. As is required by ADA and the Federal Transit Administration, the complementary para-transit service (Dial-A-Ride) is available during the same hours that the fixed route bus is in operation. The mid-day service to Salem was eliminated in FY 2013-14, due to of lack of ridership and funding constraints. With assistance from outside grant funding, Woodburn Transit successfully implemented a tablet computer system to manage dispatch instructions and track miles driven and ridership. The division also secured an additional $40,000 in grant funding that will be used to purchase a wheelchair accessible Dial-A-Ride vehicle. On July 1, 2013, the fixed route bus was re-routed to avoid the interchange construction zone during the duration of the construction project. Description of FY 2014-15 proposed focus/goals: A primary focused for the coming year will involve successfully navigating the modified fixed route, necessitated by the start of the interchange construction project. The route was modified to avoid the project area entirely, and good communication with riders is necessary for a smooth transition. This year, we will complete the purchase of a new heavy duty transit bus and the wheelchair accessible Dial-A-Ride vehicle. Description of major difference(s) between FY 2013-14 and FY 2014-15: There is additional capital outlay for the wheelchair accessible Dial-A-Ride vehicle. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 90 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Transit Fund Revenues 92,692 137,284 102,212 Fund Balance 170,000 170,000 170,000 128 - - Taxes - - - 433,456 449,572 797,150 Intergovernmental 819,150 819,150 819,150 46,180 56,565 56,000 Charges for Goods and Services 39,500 39,500 39,500 12,694 8,245 9,600 Miscellaneous Revenue 9,600 9,600 9,600 151,000 150,821 154,294 Transfers In 116,000 116,000 116,000 736,150 802,487 1,119,256 Revenues Total 1,154,250 1,154,250 1,154,250 Expenditures 363,154 400,562 371,780 Personnel Services 393,713 393,713 393,713 216,478 230,030 237,917 Materials & Services 223,929 223,929 223,929 19,234 37,819 445,000 Capital Outlay 505,000 505,000 505,000 - - - Transfers Out 3,001 3,001 3,001 - - 64,559 Contingencies and Reserve 28,607 28,607 28,607 598,866 668,411 1,119,256 Expenditures Total 1,154,250 1,154,250 1,154,250 137,284 134,076 - Revenue Over (Under) Expenditures - - - 6.1 7.9 6.4 Full-Time Equivalent (FTE) 6.8 6.8 6.8 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 219. Intergovernmental contains various competitive state and federal grants received for transit operations. These are adjusted year over year according to historical analysis and limitations on the particular grant. At $819,150, this category accounts for 83% of the operating revenue in this fund. This figure includes the grant for the purchase of a large bus, as budgeted in the prior year also. The increase in Charges for Goods and Services (or Fares) is comprised of transit fares, which do not sustain the program. The total amount in the category accounts for only 4% of the operating revenue. For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. The Capital Outlay of $505,000 represents $385,000 for a large bus, $60,000 for a wheelchair vehicle, and $60,000 for six additional bus shelters. These expenditures are all substantially funded by grants, reflected in Intergovernmental revenue. Transfers Out of $3,001 is the Transit Fund’s portion of the first of four annual payments for the new phone system. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 91 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 110 - Transit Fund Revenues Department: 000 - Revenue 000 - Fund Balance 92,692 137,284 102,212 3081 Beginning Fund Balance 170,000 170,000 170,000 92,692 137,284 102,212 Total - Fund Balance 170,000 170,000 170,000 Taxes 128 - - 3111 Property Tax - - - 128 - - Total - Taxes - - - Intergovernmental - - 355,650 3332 Federal Grants 395,650 395,650 395,650 137,050 41,828 119,500 3333.601 5310 Discretionary Ops 119,500 119,500 119,500 17,934 40,169 - 3333.602 5310 Discretionary Cap - - - 129,094 129,094 159,000 3333.603 5311 Formula Operation 150,000 150,000 150,000 88,878 32,611 90,000 3333.605 Veh Prev Maint 90,000 90,000 90,000 - 73,628 73,000 3341.601 STF Formula 64,000 64,000 64,000 34,403 - - 3342 Grant Award #26378 - - - 7,990 56,826 - 3343 JARC Job Access Revers - - - 18,107 75,416 - 3344 New Freedom - - - 433,456 449,572 797,150 Total - Intergovernmental 819,150 819,150 819,150 Charges for Goods and Services 12,147 10,667 12,000 3445 Dial a Ride Daily 8,500 8,500 8,500 32,632 41,160 40,000 3447 Transit System Fares 31,000 31,000 31,000 1,401 4,739 4,000 3447.101 Transit System Fares Fixed Route - SALEM - - - 46,180 56,565 56,000 Total - Charges for Goods and Services 39,500 39,500 39,500 Miscellaneous Revenue 76 [PHONE REDACTED] Interest from Investments 600 600 600 1,833 2,788 9,000 3676 Donations-Transit 9,000 9,000 9,000 4 (90) - 3698 Cash Long and Short - - - 10,781 5,[PHONE REDACTED] Other Miscellaneous Income - - - 12,694 8,244 9,600 Total - Miscellaneous Revenue 9,600 9,600 9,600 Transfers In 151,000 150,821 116,000 3971.001 Transfer From General Fund 116,000 116,000 116,000 - - 20,000 3971.358 Transfer From General Cap Const - - - - - 18,294 3971.591 Transfer From Equipment Replacement - - - 151,000 150,821 154,294 Total - Transfers In 116,000 116,000 116,000 736,150 802,487 1,119,256 Department Total: 000 - Revenue 1,154,250 1,154,250 1,154,250 736,150 802,487 1,119,256 Revenues Total 1,154,250 1,154,250 1,154,250 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 92 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 671 - Transit Program: 4711 - Fixed Route Transit Personnel Services 153,893 158,508 166,876 5111 Regular Wages 173,116 173,116 173,116 98,932 128,124 83,044 5112 Part-Time Wages 100,964 100,964 100,964 8,058 49 - 5121 Overtime - - - 195 [PHONE REDACTED] OR Workers' Benefit 258 258 258 19,439 21,446 19,080 5212 Social Security 20,950 20,950 20,950 45,139 50,221 48,166 5213 Med, Den, Life Ins. 51,382 51,382 51,382 34,261 37,208 50,102 5214 Retirement 43,483 43,483 43,483 570 [PHONE REDACTED] Long Term Disability Ins 715 715 715 2,328 3,727 3,249 5216 Unemployment Insurance 2,475 2,475 2,475 339 [PHONE REDACTED] Life Insurance 370 370 370 363,154 400,562 371,780 Total - Personnel Services 393,713 393,713 393,713 Materials & Services - 224 - 5315 Computer Supplies - - - 1,153 619 2,100 5319 Office Supplies 1,800 1,800 1,800 32 112 - 5321 Cleaning Supplies - - - 30,241 37,457 46,000 5323 Fuel 47,000 47,000 47,000 339 1,138 2,400 5324 Clothing 1,500 1,500 1,500 264 - 3,000 5326 Safety/Medical 500 500 500 42 25 - 5329 Other Supplies 500 500 500 - - 8,000 5332 Spare Parts 15,000 15,000 15,000 - 16,668 5,000 5337 Tires/Parts 9,000 9,000 9,000 - 1,500 1,500 5414 Accounting/Auditing 1,500 1,500 1,500 320 150 1,700 5416 Medical (Use 5326 Safety/Medical) - - - 26,760 669 3,000 5419 Other Professional Serv 3,500 3,500 3,500 549 920 3,000 5421 Telephone/Data 4,000 4,000 4,000 76 34 100 5422 Postage 100 100 100 830 2,645 3,500 5424 Advertising 2,000 2,000 2,000 1,108 612 3,800 5427 Training (Use 5492) - - - 7,860 7,074 12,600 5428 IS Support 19,140 19,140 19,140 - [PHONE REDACTED] Lodging (Use Travel 5439) - - - 29 12 300 5432 Meals 200 200 200 66 182 25,000 5433 Mileage 28,000 28,000 28,000 - - - 5439 Travel 800 800 800 6,061 5,194 8,000 5446 Software Licenses 8,000 8,000 8,000 - - 17,164 5448 Internal Rent 6,272 6,272 6,272 - - - 5451 Natural Gas 944 944 944 - - - 5453 Electricity 4,531 4,531 4,531 - - - 5454 Solid Waste Disposal 298 298 298 8,966 7,001 8,335 5464 Workers' Comp 9,226 9,226 9,226 9,270 7,239 8,618 5465 General Liability Insur 19,518 19,518 19,518 94 241 5,000 5471 Equipment Repair & Maint 5,000 5,000 5,000 - - - 5472 Buildings Repairs & Maint 1,000 1,000 1,000 41,130 46,517 65,000 5475 Vehicle Repair & Maint 30,000 30,000 30,000 - - 500 5480 Accident Repair 500 500 500 - [PHONE REDACTED] Dues & Subscriptions 600 600 600 - - 800 5492 Registrations/Training 1,500 1,500 1,500 286 436 2,000 5493 Printing/Binding 2,000 2,000 2,000 230 [PHONE REDACTED] Other Services (Acct Closed) - - - 608 - - 5500 Banking Fees & Charges - - - 136,314 137,471 237,917 Total - Materials & Services 223,929 223,929 223,929 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 93 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Capital Outlay - - 385,000 5642 Passenger Vehicles 445,000 445,000 445,000 19,234 37,819 60,000 5649 Other Equipment 60,000 60,000 60,000 19,234 37,819 445,000 Total - Capital Outlay 505,000 505,000 505,000 518,702 575,852 1,054,697 Program Total: 4711 - Fixed Route Transit 1,122,642 1,122,642 1,122,642 Program: 4712 - Dial-A-Ride Materials & Services 806 793 - 5319 Office Supplies - - - 64 - - 5321 Cleaning Supplies - - - 19,804 20,438 - 5323 Fuel - - - 182 1,035 - 5324 Clothing - - - - 14 - 5329 Other Supplies - - - - 6,035 - 5337 Tires/Parts - - - 35 150 - 5416 Medical (Use 5326 Safety/Medical) - - - 1,719 576 - 5419 Other Professional Serv - - - 1,279 1,683 - 5421 Telephone/Data - - - 173 383 - 5424 Advertising - - - 387 180 - 5427 Training (Use 5492) - - - 8,253 7,428 - 5428 IS Support - - - - 179 - 5431 Lodging (Use Travel 5439) - - - - 12 - 5432 Meals - - - 20,519 22,181 - 5433 Mileage - - - 8,632 8,329 - 5448 Internal Rent - - - 1,708 1,334 - 5464 Workers' Comp - - - 1,766 1,379 - 5465 General Liability Insur - - - 14,432 19,781 - 5475 Vehicle Repair & Maint - - - - 300 - 5492 Registrations/Training - - - 235 26 - 5493 Printing/Binding - - - 171 324 - 5499 Other Services (Acct Closed) - - - 80,165 92,559 - Total - Materials & Services - - - 80,165 92,559 - Program Total: 4712 - Dial-A-Ride - - - Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.568 Transfer to Information Services 3,001 3,001 3,001 - - - Total - Transfers Out 3,001 3,001 3,001 - - - Program Total: 9711 - Operating Transfer Out 3,001 3,001 3,001 598,866 668,411 1,054,697 Department Total: 671 - Transit 1,125,643 1,125,643 1,125,643 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 64,559 5921 Contingency 28,607 28,607 28,607 - - 64,559 Total - Contingencies and Unappropriated Balances 28,607 28,607 28,607 - - 64,559 Program Total: 9971 - Equity 28,607 28,607 28,607 - - 64,559 Department Total: 901 - Ending Fund Balance 28,607 28,607 28,607 598,866 668,411 1,119,256 Expenditures Total 1,154,250 1,154,250 1,154,250 137,284 134,076 - Fund Net: 110 - Transit Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 94 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 95 Street Fund – 140 Fund/Fund Number: Street Fund - 140 Department/Department Number: Maintenance - 631 Department Director: Randy Scott Description of purpose/functions of department: This section within Public Works Department provides administration, operations and maintenance for Street Maintenance activities and Garage activities. The Street Maintenance activities include routine street repair such as overlay preparation, patching, crack sealing, pothole repair, and grading portions of 17 gravel streets, leaf collection, holiday tree collection, centerline striping, pavement markings, street sign maintenance, sweeping contract supervision, weed control, mowing, and other right-of-way maintenance duties. The Garage activities include service and maintenance to the Woodburn fleet with the exception of police department and transit vehicles. All vehicles, heavy and small equipment are maintenance by Garage. Description of department, including number of personnel: The section is supervised by the Sanitary, Storm & Surface Water Collection Supervisor. The department is organized to provide both operations and maintenance with clerical administrative support. The Street Maintenance and Garage sections consist of 6 FTE. Description of FY 2013-14 accomplishments:  Monitored the contracted services for routine sweeping of city streets.  Responsible for routine maintenance of all streets in the public right-of-ways, including grading 1.9 miles of gravel streets. Continued the leaf collection program from November through January ending with holiday tree collection.  Sanded major street intersections during winter storms.  Facilitated the centerline striping contract with Marion County and other traffic markings are renewed once a year.  Maintained all regulatory traffic, pavement markings and street name signs  Provided right of way weed control and mowing  Assisted with special events Description of FY 2014-15 proposed focus/goals: Continue to implement an aggressive street maintenance program that is intended to extend the service life of existing streets and reconstruct streets as funds are available. Description of major difference(s) between FY 2013-14 and FY 2014-15: Major maintenance repair projects that were historically included in the Capital Improvement Plan have been moved to this operational budget. Projects costs of $550,000 were moved into Other Repair & Maintenance in this fund. These types of repairs were previously budgeted as Capital Outlay in Street & Storm Cap Const Fund 363, but have been identified as repairs, not capital improvements. Another $250,000 was added for FY 2014- 15 to increase street repairs. In addition, the Garage Dept 661 was moved from PW Admin Fund 582 into this fund in this budget. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 96 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Street Fund Revenues 368,093 796,932 1,350,000 Fund Balance 1,632,369 1,632,369 1,632,369 - 106,537 120,000 Taxes 120,000 120,000 120,000 1,275 67 750 Licenses and Permits 250 250 250 1,312,024 1,317,468 1,300,000 Intergovernmental 1,300,000 1,300,000 1,300,000 - 353,380 300,000 Franchise Fees 300,000 300,000 300,000 59,638 21,535 8,500 Miscellaneous Revenue 174,626 174,626 174,626 347,678 700,218 220,000 Transfers In 220,000 220,000 220,000 2,088,708 3,296,137 3,299,250 Revenues Total 3,747,245 3,747,245 3,747,245 Expenditures 455,990 424,937 496,197 Personnel Services 593,997 593,997 593,997 602,764 565,757 856,697 Materials & Services 1,589,016 1,589,016 1,589,016 8,022 - 25,000 Capital Outlay - - - 225,000 199,830 1,169,600 Transfers Out 57,001 57,001 57,001 - - 751,756 Contingencies and Reserve 1,507,231 1,507,231 1,507,231 1,291,776 1,190,524 3,299,250 Expenditures Total 3,747,245 3,747,245 3,747,245 796,932 2,105,613 - Revenue Over (Under) Expenditures - - - 9.0 4.0 4.0 Full-Time Equivalent (FTE) 6.0 6.0 6.0 Revenue Sources and Other Discussion The Taxes category of revenue includes City Gas Tax revenue, which was historically in its own fund. The Intergovernmental category of revenue is the largest source within the Street fund. The entire $1,300,000 or 39% is generated from the State Gas Tax. While gas tax rates have increased, the revenue from this type of tax has declined. Transfers In of $220,000 includes a transfer from the General Fund of $130,000 to subsidize street lighting costs. The additional $90,000 is a transfer from the Sewer Fund for street sweeping costs. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. The total Transfers Out amount of $57,001 is comprised of $22,500 to Sewer Cap Const Fund for 10% of project CDSW1162, $30,000 to Equipment Replacement Fund, and $4,501 to the Information Services Fund for the first of four annual payments for the new phone system. See the section titled Capital Construction Projects beginning on page 220 for information on all budgeted capital projects. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 97 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 140 - Street Fund Revenues Department: 000 - Revenue 000 - Fund Balance 368,093 796,932 1,350,000 3081 Beginning Fund Balance 1,632,369 1,632,369 1,632,369 368,093 796,932 1,350,000 Total - Fund Balance 1,632,369 1,632,369 1,632,369 Taxes - 106,537 120,000 3171 City Gas Tax 120,000 120,000 120,000 - 106,537 120,000 Total - Taxes 120,000 120,000 120,000 Licenses and Permits 1,275 67 750 3223 Curb Cuts and Bores 250 250 250 1,275 67 750 Total - Licenses and Permits 250 250 250 Intergovernmental 1,312,024 1,317,468 1,300,000 3361 State Gas Tax 1,300,000 1,300,000 1,300,000 1,312,024 1,317,468 1,300,000 Total - Intergovernmental 1,300,000 1,300,000 1,300,000 Franchise Fees - 265,905 250,000 3141 Privilege Tax, PGE 250,000 250,000 250,000 - 87,475 50,000 3142 Privilege Tax, NW Natural 50,000 50,000 50,000 - 353,380 300,000 Total - Franchise Fees 300,000 300,000 300,000 Miscellaneous Revenue 1,815 6,581 5,500 3611 Interest from Investments 5,500 5,500 5,500 57,824 14,953 3,000 3699 Other Miscellaneous Income 3,000 3,000 3,000 59,638 21,535 8,500 Total - Miscellaneous Revenue 8,500 8,500 8,500 Transfers In 221,794 130,000 130,000 3971.001 Transfer From General Fund 130,000 130,000 130,000 35,884 - - 3971.135 Transfer From Revenue Sharing - - - - 480,218 - 3971.169 Transfer From City Gas Tax - - - 90,000 90,000 90,000 3971.472 Transfer From Sewer 90,000 90,000 90,000 347,678 700,218 220,000 Total - Transfers In 220,000 220,000 220,000 2,088,708 3,296,137 3,299,250 Department Total: 000 - Revenue 3,581,119 3,581,119 3,581,119 Department: 661 - Garage Miscellaneous Revenue - - - 3654 Garage WO Revenue 166,126 166,126 166,126 - - - Total - Miscellaneous Revenue 166,126 166,126 166,126 - - - Department Total: 661 - Garage 166,126 166,126 166,126 2,088,708 3,296,137 3,299,250 Revenues Total 3,747,245 3,747,245 3,747,245 Garage WO Revenue, account 3654, is a direct offset to account 5409.140 Garage Services in other funds. Garage services will be billed to other funds after services are provided. If external services are used, those payments will be charged to Vehicle Repairs and Maintenance. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 98 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 631 - Maintenance Program: 4211 - Street Maintenance Personnel Services 297,976 273,218 311,980 5111 Regular Wages 275,653 275,653 275,653 5,771 4,442 4,929 5121 Overtime 4,840 4,840 4,840 148 [PHONE REDACTED] OR Workers' Benefit 184 184 184 22,141 20,527 24,088 5212 Social Security 21,368 21,368 21,368 75,607 70,360 77,506 5213 Med, Den, Life Ins. 65,633 65,633 65,633 49,895 50,851 71,462 5214 Retirement 53,184 53,184 53,184 1,056 1,174 1,274 5215 Long Term Disability Ins 1,086 1,086 1,086 2,771 3,609 4,120 5216 Unemployment Insurance 2,534 2,534 2,534 623 [PHONE REDACTED] Life Insurance 574 574 574 455,990 424,937 496,197 Total - Personnel Services 425,056 425,056 425,056 Materials & Services 51 - 200 5315 Computer Supplies 200 200 200 499 [PHONE REDACTED] Office Supplies 700 700 700 70 [PHONE REDACTED] Cleaning Supplies 300 300 300 15,958 8,185 13,000 5323 Fuel 11,000 11,000 11,000 28 1,227 1,500 5324 Clothing 1,500 1,500 1,500 994 - 1,000 5325 Ag Supplies - - - 1,341 1,208 2,500 5326 Safety/Medical 2,000 2,000 2,000 1,335 1,728 3,000 5329 Other Supplies 4,500 4,500 4,500 59 185 1,200 5333 Paint (Closed) - - - 251 1,111 1,200 5338 Tools 1,200 1,200 1,200 1,172 302 3,000 5339 Other Maintenance Supplies 4,200 4,200 4,200 1,310 691 1,500 5352 Protective Clothing 1,500 1,500 1,500 32,359 32,490 34,000 5361 Road Materials 34,000 34,000 34,000 490 - 1,500 5362 Concrete 1,500 1,500 1,500 9,948 13,091 14,000 5363 Signs 14,000 14,000 14,000 1,558 760 2,600 5369 Other Street Supplies 2,600 2,600 2,600 476 - 1,500 5392 Security Supplies (Closed) - - - 347 28 500 5399 Other Supplies (Use 5329 Other Supplies) - - - 13,986 14,707 15,000 5419 Other Professional Serv 15,000 15,000 15,000 4,671 2,013 2,500 5421 Telephone/Data 2,500 2,500 2,500 84 3 300 5422 Postage 300 300 300 178 289 1,000 5424 Advertising 1,000 1,000 1,000 2,537 2,339 2,000 5427 Training (Use 5492) - - - - - 175 5432 Meals 175 175 175 - - 50 5433 Mileage 50 50 50 700 [PHONE REDACTED] Travel 700 700 700 1,871 1,510 5,000 5445 Work Equipment 5,000 5,000 5,000 2,583 1,861 3,000 5446 Software Licenses 3,000 3,000 3,000 3,123 2,084 6,000 5451 Natural Gas 6,000 6,000 6,000 7,975 7,389 8,500 5453 Electricity 8,500 8,500 8,500 14,353 2,789 5,000 5454 Solid Waste Disposal 5,000 5,000 5,000 5,559 19,366 4,000 5471 Equipment Repair & Maint 7,000 7,000 7,000 25 - 1,000 5474 Structures Repair & Maint 1,000 1,000 1,000 11,346 5,746 4,000 5475 Vehicle Repair & Maint 4,500 4,500 4,500 - - 300 5476 Laundry 1,385 1,385 1,385 21,171 7,173 20,000 5479 Other Repair & Maint 820,000 820,000 820,000 5,630 11,076 15,000 5482 Tree Maintenance 15,000 15,000 15,000 699 210 1,000 5492 Registrations/Training 3,000 3,000 3,000 - [PHONE REDACTED] Permits/Fees 250 250 250 2,131 24 1,085 5499 Other Services (Acct Closed) - - - 166,868 140,803 179,060 Total - Materials & Services 978,560 978,560 978,560 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 99 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Capital Outlay 8,022 - 25,000 5649 Other Equipment - - - 8,022 - 25,000 Total - Capital Outlay - - - 630,880 565,740 700,257 Program Total: 4211 - Street Maintenance 1,403,616 1,403,616 1,403,616 Program: 4261 - Street Cleaning Materials & Services 997 911 1,000 5323 Fuel 1,000 1,000 1,000 773 764 1,000 5329 Other Supplies 1,000 1,000 1,000 124,877 107,597 125,000 5419 Other Professional Serv 118,000 118,000 118,000 - - 500 5454 Solid Waste Disposal 500 500 500 - 732 1,000 5471 Equipment Repair & Maint 1,000 1,000 1,000 100 1,069 2,000 5475 Vehicle Repair & Maint 2,000 2,000 2,000 126,747 111,073 130,500 Total - Materials & Services 123,500 123,500 123,500 126,747 111,073 130,500 Program Total: 4261 - Street Cleaning 123,500 123,500 123,500 Program: 4299 - Street Admin Materials & Services - - 44,915 5409.582 Garage Services - - - - - 51,855 5410.582 PW Overhead - - - - - - 5411.001 Engineering Support to General Fund 107,173 107,173 107,173 - - 135,387 5411.582 Engineering Support to PW Services Fund - - - 900 4,500 6,000 5414 Accounting/Auditing 6,000 6,000 6,000 13,755 11,168 15,750 5428 IS Support 13,200 13,200 13,200 29,523 35,783 17,439 5448 Internal Rent 3,911 3,911 3,911 - - - 5451 Natural Gas 550 550 550 - - - 5453 Electricity 2,941 2,941 2,941 - - - 5454 Solid Waste Disposal 190 190 190 239,195 244,029 240,000 5456 Street Lighting 240,000 240,000 240,000 6,902 5,389 5,389 5464 Workers' Comp 12,028 12,028 12,028 14,602 11,402 11,402 5465 General Liability Insur 12,536 12,536 12,536 - - - 5472 Buildings Repairs & Maint 4,451 4,451 4,451 450 450 4,000 5482 Tree Maintenance 4,000 4,000 4,000 2,437 1,159 15,000 5483 Sidewalks 15,000 15,000 15,000 1,385 - - 5500 Banking Fees & Charges - - - 309,149 313,880 547,137 Total - Materials & Services 421,980 421,980 421,980 309,149 313,880 547,137 Program Total: 4299 - Street Admin 421,980 421,980 421,980 Program: 9711 - Operating Transfer Out Transfers Out - - 1,139,600 5811.363 Transfer to Street & Storm Cap Const Fund - - - - - - 5811.465 Transfer to Sewer Cap Const 22,500 22,500 22,500 - - - 5811.568 Transfer to Information Services 4,501 4,501 4,501 195,000 169,830 - 5811.582 Transfer to Public Works Svcs Fund - - - 30,000 30,000 30,000 5811.591 Transfer to Equipment Replace 30,000 30,000 30,000 225,000 199,830 1,169,600 Total - Transfers Out 57,001 57,001 57,001 225,000 199,830 1,169,600 Program Total: 9711 - Operating Transfer Out 57,001 57,001 57,001 1,291,776 1,190,523 2,547,494 Department Total: 631 - Maintenance 2,006,097 2,006,097 2,006,097 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 100 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 661 - Garage Personnel Services - - - 5111 Regular Wages 110,282 110,282 110,282 - - - 5211 OR Workers' Benefit 76 76 76 - - - 5212 Social Security 8,446 8,446 8,446 - - - 5213 Med, Den, Life Ins. 30,190 30,190 30,190 - - - 5214 Retirement 18,277 18,277 18,277 - - - 5215 Long Term Disability Ins 443 443 443 - - - 5216 Unemployment Insurance 995 995 995 - - - 5217 Life Insurance 232 232 232 - - - Total - Personnel Services 168,941 168,941 168,941 Materials & Services - - - 5315 Computer Supplies 260 260 260 - - - 5319 Office Supplies 500 500 500 - - - 5322 Lubricants 12,000 12,000 12,000 - - - 5323 Fuel 2,000 2,000 2,000 - - - 5324 Clothing 1,000 1,000 1,000 - - - 5326 Safety/Medical 400 400 400 - - - 5329 Other Supplies 3,500 3,500 3,500 - - - 5337 Tires/Parts 8,000 8,000 8,000 - - - 5338 Tools 2,900 2,900 2,900 - - - 5352 Protective Clothing 500 500 500 - - - 5419 Other Professional Serv 3,900 3,900 3,900 - - - 5421 Telephone/Data 1,200 1,200 1,200 - - - 5428 IS Support 9,900 9,900 9,900 - - - 5432 Meals 100 100 100 - - - 5433 Mileage 100 100 100 - - - 5439 Travel 100 100 100 - - - 5446 Software Licenses 5,500 5,500 5,500 - - - 5454 Solid Waste Disposal 100 100 100 - - - 5464 Workers' Comp 3,627 3,627 3,627 - - - 5465 General Liability Insur 2,139 2,139 2,139 - - - 5471 Equipment Repair & Maint 2,000 2,000 2,000 - - - 5472 Buildings Repairs & Maint 750 750 750 - - - 5475 Vehicle Repair & Maint 2,000 2,000 2,000 - - - 5476 Laundry 1,000 1,000 1,000 - - - 5492 Registrations/Training 1,500 1,500 1,500 - - - Total - Materials & Services 64,976 64,976 64,976 - - - Department Total: 661 - Garage 233,917 233,917 233,917 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 751,756 5921 Contingency 218,301 218,301 218,301 - - - 5981.005 Reserve for Future Construction 1,288,930 1,288,930 1,288,930 - - 751,756 Total - Contingencies and Unappropriated Balances 1,507,231 1,507,231 1,507,231 - - 751,756 Program Total: 9971 - Equity 1,507,231 1,507,231 1,507,231 - - 751,756 Department Total: 901 - Ending Fund Balance 1,507,231 1,507,231 1,507,231 1,291,776 1,190,523 3,299,250 Expenditures Total 3,747,245 3,747,245 3,747,245 796,932 2,105,613 - Fund Net: 140 - Street Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 101 GO Debt Service Fund – 250 Fund/Fund Number: GO Debt Service Fund - 250 Department/Department Number: Finance - 151 Department Director: Christina Shearer Description of purpose/functions of department: The Bonded Debt fund records the payment of principal and interest on the City’s General Obligation bonds. As of June 30, 2013, a single bond issue is outstanding for the Police Facility. The remaining principal due as of July 1, 2014 is $4,745,000. For a detailed listing of the debt outstanding, and annual debt service of the City, please refer to Debt Overview on page 211. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted GO Debt Service Fund Revenues 78,035 61,397 30,000 Fund Balance 32,600 32,600 32,600 497,316 479,455 528,000 Taxes 521,000 521,000 521,000 1,116 999 900 Miscellaneous Revenue 900 900 900 576,467 541,851 558,900 Revenues Total 554,500 554,500 554,500 Expenditures 639 - - Materials & Services - - - 514,431 514,281 523,781 Debt Service 527,261 527,261 527,261 - - 35,119 Contingencies and Reserve 27,239 27,239 27,239 515,070 514,281 558,900 Expenditures Total 554,500 554,500 554,500 61,397 27,570 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion This Fund accounts for the debt service on the City’s 2005 General Obligation bond. Property taxes are the major source of operating revenue. The Miscellaneous Revenue is interest on the cash balance of the fund. The amount allocated to this fund is dependent on reserve requirement limitations and debt service levels. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 102 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 250 - GO Debt Service Fund Revenues Department: 000 - Revenue 000 - Fund Balance 78,035 61,397 30,000 3081 Beginning Fund Balance 32,600 32,600 32,600 78,035 61,397 30,000 Total - Fund Balance 32,600 32,600 32,600 Taxes 497,316 479,455 528,000 3111 Property Tax 520,000 520,000 520,000 - - - 3112 Property Taxes Delinquent 1,000 1,000 1,000 497,316 479,455 528,000 Total - Taxes 521,000 521,000 521,000 Miscellaneous Revenue 1,116 [PHONE REDACTED] Interest from Investments 900 900 900 1,116 999 900 Total - Miscellaneous Revenue 900 900 900 576,467 541,851 558,900 Department Total: 000 - Revenue 554,500 554,500 554,500 576,467 541,851 558,900 Revenues Total 554,500 554,500 554,500 Expenditures Department: 151 - Finance Program: 9111 - Debt Service Materials & Services 639 - - 5500 Banking Fees & Charges - - - 639 - - Total - Materials & Services - - - Debt Service 290,000 300,000 320,000 5711 Bond Principal-Police Series 2005, Due 6/1 335,000 335,000 335,000 224,431 214,281 203,781 5721 Bond Interest-Police Series 2005, Due 6/1 192,261 192,261 192,261 514,431 514,281 523,781 Total - Debt Service 527,261 527,261 527,261 515,070 514,281 523,781 Program Total: 9111 - Debt Service 527,261 527,261 527,261 515,070 514,281 523,781 Department Total: 151 - Finance 527,261 527,261 527,261 Program: 9971 - Equity Contingencies and Unappropriated Balances - - 35,119 5921 Contingency - - - - - - 5981.007 Reserve for Debt Service 27,239 27,239 27,239 - - 35,119 Total - Contingencies and Unappropriated Balances 27,239 27,239 27,239 - - 35,119 Program Total: 9971 - Equity 27,239 27,239 27,239 515,070 514,281 558,900 Expenditures Total 554,500 554,500 554,500 61,397 27,570 - Fund Net: 250 - GO Debt Service Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 103 Utility Funds ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 104 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 105 Water Fund – 470 Fund/Fund Number: Water Fund - 470 Department/Department Number: Water - 611 Department Director: Randy Scott Description of purpose/functions of section: This Drinking Water section provides administration, operations and maintenance of the water treatment and distribution system. The section also provides billing and meter reading program for all customer accounts. The section is responsible for all activities centered at the water treatment plants and throughout the water distribution system. The section also administers a Cross Connection Control and Backflow Prevention Program. Description of section, including number of personnel: The section is supervised by the Drinking Water Section Supervisor. The section is organized to provide administration, operations and maintenance with clerical administrative support. The Drinking Water section currently has 10 FTE. Description of FY 2013-14 accomplishments:  Provided water treatment, distribution, secondary disinfection meeting all state and federal regulatory requirements  Prepared and provided to customers and Oregon Health Authority the 2012 Water Quality Report  Prepared and provided to customers the third Woodburn Water Works newsletter.  Flushed and operated Fire Hydrants in the entire system  Cross connection and backflow prevention, inspected 1435 devices, continue to expand program  Continued the replacement of existing meters with Automatic Read Meters Description of FY 2014-15 proposed focus/goals:  Provide quality drinking water that meets all federal and state requirements  Review and update Rate Structure  Continue Automatic Read Meter (AMR) program  Produce and distribute the 2013 Water Quality Report  Increase effort in the Cross Connection, Backflow Prevention Control Plan. Description of major difference(s) between FY 2013-14 and FY 2014-15: Major maintenance repair projects that were historically included in the Capital Improvement Plan have been moved to this operational budget. Projects costs of $30,000 were moved into Other Repair & Maintenance in this fund. These types of repairs were previously budgeted as Capital Outlay in Water Cap Const Fund 466, but have been identified as repairs, not capital improvements. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 106 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Water Fund Revenues 445,627 521,172 1,275,000 Fund Balance 1,646,000 1,646,000 1,646,000 2,142,787 3,236,888 3,315,515 Charges for Goods and Services 3,380,576 3,380,576 3,380,576 56,781 62,281 56,200 Miscellaneous Revenue 56,200 56,200 56,200 85,000 824,000 - Transfers In 50,000 50,000 50,000 2,730,195 4,644,341 4,646,715 Revenues Total 5,132,776 5,132,776 5,132,776 Expenditures 1,195,296 1,287,000 1,371,458 Personnel Services 1,291,483 1,291,483 1,291,483 640,489 598,249 838,457 Materials & Services 928,288 928,288 928,288 35,604 19,173 - Capital Outlay - - - 1,634 1,171,329 1,159,630 Debt Service 1,155,698 1,155,698 1,155,698 336,000 101,322 38,108 Transfers Out 134,337 134,337 134,337 - - 1,239,062 Contingencies and Reserve 1,622,970 1,622,970 1,622,970 2,209,023 3,177,073 4,646,715 Expenditures Total 5,132,776 5,132,776 5,132,776 521,172 1,467,268 - Revenue Over (Under) Expenditures - - - 11.0 10.0 10.0 Full-Time Equivalent (FTE) 10.0 10.0 10.0 Revenue Sources and Other Discussion Charges for Goods and Services the fees collected for water provided to City residents and represent the major revenue source for the Water Fund. The fees of $3,380,576 represent the sole revenue source for this fund, excluding interest and transfers. The Transfers In amount of $50,000 is from the Water SDC Fund for a portion of the Water Master Plan that is expected to be completed in the coming year. For a detailed listing of the debt outstanding, and annual debt service of the City, please refer to Debt Overview on page 211. The Transfers Out amount of $134,337 includes five different transfers, including $10,000 to the Equipment Replacement Fund for future needs and $9,753 to the Information Services Fund for the first of four annual payments for the new phone system. There is a transfer of $101,250 to Sewer Cap Construction Fund for 45% of Project CDSW1162. An additional $13,334 represents a payment of $6,667 to the Street SDC Fund and an equal payment to the Water Cap Construction Fund for repayment of a prior year inter-fund loan for the City’s accounting and utility billing system. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 107 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 470 - Water Fund Revenues Department: 000 - Revenue 000 - Fund Balance 445,627 521,172 1,275,000 3081 Beginning Fund Balance 1,646,000 1,646,000 1,646,000 445,627 521,172 1,275,000 Total - Fund Balance 1,646,000 1,646,000 1,646,000 2,062,954 3,127,167 3,226,415 3434.101 Water Sales Revenue 3,291,476 3,291,476 3,291,476 13,820 21,456 20,000 3434.102 New Services 20,000 20,000 20,000 17,486 20,495 19,000 3434.103 Re-connection Fees 19,000 19,000 19,000 3,746 2,232 3,500 3434.104 Vacations 3,500 3,500 3,500 - - 100 3434.105 After Hours Fee 100 100 100 2,308 2,390 2,000 3434.106 NSF Check Fee 2,000 2,000 2,000 - - - 3434.107 System Improvements - - - 424 3,061 1,500 3434.108 Bulk Water Sales 1,500 1,500 1,500 42,048 60,087 43,000 3434.112 Late Fees 43,000 43,000 43,000 2,142,787 3,236,888 3,315,515 Total - Charges for Goods and Services 3,380,576 3,380,576 3,380,576 1,862 3,827 5,200 3611 Interest from Investments 5,200 5,200 5,200 48,563 52,895 47,000 3625 Facilities Rent 47,000 47,000 47,000 5,892 1,300 - 3691 Sale of Surplus Property - - - 464 3,925 4,000 3699 Other Miscellaneous Income 4,000 4,000 4,000 - 335 - 3881 Reimbursements - - - 56,781 62,282 56,200 Total - Miscellaneous Revenue 56,200 56,200 56,200 15,000 - - 3971.001 Transfer From General Fund - - - - 754,000 - 3971.466 Transfer From Water Cap Const - - - 70,000 70,000 - 3971.472 Transfer From Sewer - - - - - - 3971.474 Transfer From Water SDC 50,000 50,000 50,000 85,000 824,000 - Total - Transfers In 50,000 50,000 50,000 2,730,195 4,644,342 4,646,715 Department Total: 000 - Revenue 5,132,776 5,132,776 5,132,776 2,730,195 4,644,342 4,646,715 Revenues Total 5,132,776 5,132,776 5,132,776 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 108 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 611 - Water Program: 6411 - Water Supply Personnel Services 770,407 818,416 861,567 5111 Regular Wages 825,055 825,055 825,055 2,002 3,753 4,707 5112 Part-Time Wages 4,641 4,641 4,641 8,531 6,115 15,030 5121 Overtime 15,507 15,507 15,507 366 [PHONE REDACTED] OR Workers' Benefit 518 518 518 56,557 60,882 66,828 5212 Social Security 64,182 64,182 64,182 210,172 231,822 203,892 5213 Med, Den, Life Ins. 204,812 204,812 204,812 135,835 149,651 202,230 5214 Retirement 164,178 164,178 164,178 2,762 3,400 3,465 5215 Long Term Disability Ins 3,283 3,283 3,283 7,031 10,779 11,457 5216 Unemployment Insurance 7,622 7,622 7,622 1,634 1,791 1,831 5217 Life Insurance 1,685 1,685 1,685 1,195,296 1,287,000 1,371,458 Total - Personnel Services 1,291,483 1,291,483 1,291,483 1,978 798 1,500 5315 Computer Supplies 1,500 1,500 1,500 1,999 1,790 1,500 5319 Office Supplies 1,500 1,500 1,500 14,707 14,855 19,000 5323 Fuel 16,000 16,000 16,000 2,916 2,413 3,000 5324 Clothing 4,500 4,500 4,500 2,260 2,416 2,300 5326 Safety/Medical 2,300 2,300 2,300 48,835 49,959 50,000 5327 Chemicals 50,000 50,000 50,000 2,363 2,485 2,500 5328 Lab Supplies 2,500 2,500 2,500 7,110 1,080 1,300 5329 Other Supplies 1,300 1,300 1,300 2,328 2,281 3,000 5338 Tools 3,000 3,000 3,000 1,158 123 1,900 5339 Other Maintenance Supplies 1,900 1,900 1,900 16,069 13,988 15,000 5379 Water/Sewer Supplies 15,000 15,000 15,000 9,913 6,522 8,000 5379.001 Line Repair Supplies 8,000 8,000 8,000 33,940 33,865 17,000 5379.002 Customer Service 17,000 17,000 17,000 1,661 1,064 5,500 5379.003 Pump Supplies 5,500 5,500 5,500 15,958 13,297 10,000 5379.004 Meter Parts 10,000 10,000 10,000 2,998 1,128 2,500 5379.005 Protective Equipment 2,500 2,500 2,500 - 2,871 2,000 5392 Security Supplies (Closed) - - - 2,191 641 2,000 5399 Other Supplies (Use 5329 Other Supplies) - - - - - 500 5417 HR/Other Employee Expenses 500 500 500 20,897 13,317 5,000 5419 Other Professional Serv 10,000 10,000 10,000 14,155 26,483 15,000 5419.501 Testing/Lab 15,000 15,000 15,000 7,153 5,444 6,000 5419.707 Educ Outreach 6,000 6,000 6,000 7,697 10,295 7,000 5421 Telephone/Data 10,000 10,000 10,000 538 [PHONE REDACTED] Postage 500 500 500 5,368 2,609 6,000 5427 Training (Use 5492) - - - 995 [PHONE REDACTED] Work Equipment 500 500 500 4,487 9,187 4,500 5446 Software Licenses 10,000 10,000 10,000 2,537 1,916 6,000 5451 Natural Gas 3,000 3,000 3,000 195,784 193,526 220,000 5453 Electricity 213,201 213,201 213,201 2,632 [PHONE REDACTED] Solid Waste Disposal 800 800 800 6,794 10,818 3,000 5471 Equipment Repair & Maint 5,000 5,000 5,000 3,979 1,694 2,000 5472 Buildings Repairs & Maint 2,000 2,000 2,000 10,639 9,308 2,951 5475 Vehicle Repair & Maint 5,000 5,000 5,000 472 - - 5479 Other Repair & Maint 30,000 30,000 30,000 985 1,919 1,900 5491 Dues & Subscriptions 1,900 1,900 1,900 1,394 380 1,800 5492 Registrations/Training 5,800 5,800 5,800 1,033 1,289 1,000 5498 Permits/Fees 1,000 1,000 1,000 146 - 250 5499 Other Services (Acct Closed) - - - 456,069 441,794 432,701 Total - Materials & Services 462,701 462,701 462,701 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 109 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Capital Outlay 26,645 11,523 - 5634 Water - Capital - - - 2,000 - - 5644 Communications - - - 6,959 7,650 - 5649 Other Equipment - - - 35,604 19,173 - Total - Capital Outlay - - - 1,686,969 1,747,968 1,804,159 Program Total: 6411 - Water Supply 1,754,184 1,754,184 1,754,184 Materials & Services 4,954 5,097 4,500 5323 Fuel 5,000 5,000 5,000 400 - 300 5419 Other Professional Serv 100 100 100 - - 150 5421 Telephone/Data 50 50 50 34,776 35,050 20,000 5422 Postage 20,000 20,000 20,000 - - 400 5433 Mileage 200 200 200 1,588 - 2,000 5471 Equipment Repair & Maint 2,000 2,000 2,000 24,279 18,862 13,000 5493 Printing/Binding 13,000 13,000 13,000 65,998 59,009 40,350 Total - Materials & Services 40,350 40,350 40,350 65,998 59,009 40,350 Program Total: 6421 - Water Meter Reading 40,350 40,350 40,350 Program: 6499 - Water Administration Materials & Services 2 1 100 5319 Office Supplies - - - 2,415 - 1,500 5329 Other Supplies 1,600 1,600 1,600 - - - 5409.140 Garage Services 43,506 43,506 43,506 - - 28,049 5409.582 Garage Services - - - - - 43,369 5410.582 PW Overhead - - - - - - 5411.001 Engineering Support to General Fund 25,000 25,000 25,000 - - 10,805 5411.582 Engineering Support to PW Services Fund - - - 7,750 5,500 9,000 5414 Accounting/Auditing 9,000 9,000 9,000 - - - 5419 Other Professional Serv 50,000 50,000 50,000 27,510 24,759 34,650 5428 IS Support 36,300 36,300 36,300 16,832 22,846 14,612 5448 Internal Rent 10,287 10,287 10,287 - - 161,321 5450 General Right of Way Charge 164,574 164,574 164,574 - - - 5454 Solid Waste Disposal 491 491 491 23,447 18,309 18,309 5464 Workers' Comp 25,030 25,030 25,030 33,366 26,031 26,031 5465 General Liability Insur 36,789 36,789 36,789 - - - 5472 Buildings Repairs & Maint 5,000 5,000 5,000 7,100 - 17,160 5500 Banking Fees & Charges 17,160 17,160 17,160 - - 500 5510 Bad Debt Expense 500 500 500 118,422 97,446 365,406 Total - Materials & Services 425,237 425,237 425,237 - 271,065 282,734 5711 Principal, Series 2003 Water, Due Dec 2014 289,548 289,548 289,548 - 175,407 182,792 5711 Principal, 2005 Oregon EDD, Due Dec 2014 190,487 190,487 190,487 - 175,407 182,792 5711 Principal, 2005 Safe Drinking Water, Due Dec 2014 190,487 190,487 190,487 1,634 13,335 - 5714 Interfund Loan - - - - 287,277 277,242 5711 Interest, Series 2003 Water, Due Dec 2014 266,498 266,498 266,498 - 124,419 117,035 5711 Interest, 2005 Oregon EDD, Due Dec 2014 109,339 109,339 109,339 - 124,419 117,035 5721 Interest, 2005 Safe Drinking Water, Due Dec 2014 109,339 109,339 109,339 1,634 1,171,329 1,159,630 Total - Debt Service 1,155,698 1,155,698 1,155,698 120,056 1,268,775 1,525,036 Program Total: 6499 - Water Administration 1,580,935 1,580,935 1,580,935 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 110 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.465 Transfer to Sewer Cap Const 101,250 101,250 101,250 - - 14,774 5811.466 Transfer to Water Cap Const - - - - - - 5811.568 Transfer to Information Services 9,753 9,753 9,753 311,000 76,322 - 5811.582 Transfer to Public Works Svcs Fund - - - 25,000 25,000 10,000 5811.591 Transfer to Equipment Replace 10,000 10,000 10,000 - - 6,667 5841.376 Interfund Loan Transfer 6,667 6,667 6,667 - - 6,667 5841.466 Interfund Loan Transfer 6,667 6,667 6,667 336,000 101,322 38,108 Total - Transfers Out 134,337 134,337 134,337 336,000 101,322 38,108 Program Total: 9711 - Operating Transfer Out 134,337 134,337 134,337 2,209,023 3,177,074 3,407,653 Department Total: 611 - Water 3,509,806 3,509,806 3,509,806 Program: 9971 - Equity Contingencies and Unappropriated Balances - - 485,062 5921 Contingency 110,989 110,989 110,989 - - - 5981.005 Reserve for Future Construction 757,981 757,981 757,981 - - 754,000 5981.007 Reserve for Debt Service 754,000 754,000 754,000 - - 1,239,062 Total - Contingencies and Unappropriated Balances 1,622,970 1,622,970 1,622,970 - - 1,239,062 Program Total: 9971 - Equity 1,622,970 1,622,970 1,622,970 - - 1,239,062 Department Total: 901 - Ending Fund Balance 1,622,970 1,622,970 1,622,970 2,209,023 3,177,074 4,646,715 Expenditures Total 5,132,776 5,132,776 5,132,776 521,172 1,467,268 - Fund Net: 470 - Water Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 111 Sewer Fund – 472 Fund/Fund Number: Sewer Fund - 472 Department/Department Number: Sewer - 621 Department Director: Randy Scott Description of purpose/functions of department: This section within the Public Works Department provides administration, operations and maintenance of the Wastewater Treatment Plant; Sanitary, Storm & Surface Water Collection System of the City’s wastewater system and storm sewer system. The Wastewater Treatment Department is responsible for activities centered at the treatment plant, including the natural treatment processes. Activities include treatment operations, reuse operations, biosolids operations, pre-treatment program and laboratory services and maintenance. The Sanitary, Storm & Surface Water Collection Department is responsible for sanitary sewer main collection activities, infiltration/inflow practices as required by Department of Environmental Quality and storm water activities, best management practices as required by Total Maximum Daily Load Implementation Plan, Storm and Surface Water Management Plan. The department is responsible for maintenance of approximately 60 miles of various size sanitary sewer mains, nine remote pump stations, approximately 59 miles of various size storm sewer mains, three regional detention facilities and the surface conveyance system of Mill Creek and Senecal and there numerous tributaries. Description of department, including number of personnel: The section is supervised by the Wastewater Treatment Plant Section Supervisor and the Sanitary, Storm & Surface Water Collection Section Supervisor. The department is organized to provide both operations and maintenance with clerical administrative support. The section currently has 16 FTE. Description of FY 2013-14 accomplishments:  Worked with DEQ on the NPDES discharge permit renewal, permit is still pending  Final Design plans for MAO improvements, Treatment Plant Upgrades and Natural Treatment System. Submitted to DEQ for approval end of January 2012, currently under review. DEQ approval process is on hold due to legal challenges beyond the City’s control, once approved the first phase will be bid the treatment plant upgrades and lagoon wetlands  Prepared and provided to customers the third Woodburn Water Works newsletter.  Completed Biosolids Land Application in conjunction with site authorization with a local farm operation, IOKA Farms. This year we dredged, processed and land applied 545 dry tons of material.  Completed annual Biosolids, Water Reuse Report to DEQ  Video inspected 12 miles of Collection System piping  High Pressure cleaned 18 miles of Collection System piping  Completed Annual Storm Water Management, TMDL annual report to DEQ  Clean 15% of the Storm Water System, piping, conveyance and inlets  Conducted internal training on BMP to reduce pollutants in maintenance activities.  Participated in numerous Public Outreach Events, Oregon Earth Day, River Ranger Program, Pudding River Watershed education events, Day of the Child, Treatment Plant Tours, etc. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 112 Description of FY 2014-15 proposed focus/goals:  Award, Construct First Phase of MAO Wastewater Treatment Plant, Natural Treatment System Upgrades  Complete Final Design, DEQ approval, Award contract and Construct Second Phase of MAO compliance improvements, Floodplain Wetlands and Outfall.  Complete Poplar Harvest and Replant.  Complete Biosolids seasonal dredging and off-site land application  Complete NPDES discharge permit renewal.  Video Inspect 12 Miles of the City Collection System  High Pressure Clean 15 Miles of the City Collection System  Continue Inflow & Infiltration (I&I) removal, and annual reporting to DEQ  Continue to implement BMP and control measures per the Storm Water Management TMDL implementation plan, to included developing a better defined Erosion Control and Illicit Discharge program.  Clean 15% of the Storm Water System  Prepare and submit to DEQ annual Storm Water Management, TMDL annual report to DEQ.  Continue Participating in Public Outreach Events. Description of major difference(s) between FY 2013-14 and FY 2014-15: Major maintenance repair projects that were historically included in the Capital Improvement Plan have been moved to this operational budget. Costs of $820,000 for these maintenance repair projects are budgeted in Other Repair & Maintenance in this fund for FY 2014-15. These types of repairs were previously budgeted as transfers to capital construction funds, but have been identified as repairs, not capital improvements Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Sewer Fund Revenues 593,229 715,360 3,779,000 Fund Balance 4,837,000 4,837,000 4,837,000 3,066,583 6,548,215 7,030,000 Charges for Goods and Services 7,647,580 7,647,580 7,647,580 700 - - Fines and Forfeits - - - 7,705 19,896 14,200 Miscellaneous Revenue 14,200 14,200 14,200 8,724 2,947,664 - Transfers In - - - 3,676,941 10,231,135 10,823,200 Revenues Total 12,498,780 12,498,780 12,498,780 Expenditures 1,342,692 1,853,398 1,954,268 Personnel Services 1,860,155 1,860,155 1,860,155 879,283 851,519 1,472,684 Materials & Services 2,320,305 2,320,305 2,320,305 42,972 2,227 79,584 Capital Outlay 40,000 40,000 40,000 1,634 2,963,998 3,309,712 Debt Service 3,727,713 3,727,713 3,727,713 695,000 376,438 173,593 Transfers Out 322,338 322,338 322,338 - - 3,833,359 Contingencies and Reserve 4,228,269 4,228,269 4,228,269 2,961,581 6,047,580 10,823,200 Expenditures Total 12,498,780 12,498,780 12,498,780 715,360 4,183,555 - Revenue Over (Under) Expenditures - - - 14.0 15.0 16.0 Full-Time Equivalent (FTE) 16.0 16.0 16.0 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 113 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 472 - Sewer Fund Revenues Department: 000 - Revenue 000 - Fund Balance 593,229 715,360 3,779,000 3081 Beginning Fund Balance 4,837,000 4,837,000 4,837,000 593,229 715,360 3,779,000 Total - Fund Balance 4,837,000 4,837,000 4,837,000 79,689 60,087 80,000 3434.112 Late Fees 80,000 80,000 80,000 2,890,563 6,391,838 6,850,000 3435.101 Sewer System Revenue 7,467,580 7,467,580 7,467,580 96,331 96,289 100,000 3435.103 Septage Dumping 100,000 100,000 100,000 3,066,583 6,548,215 7,030,000 Total - Charges for Goods and Services 7,647,580 7,647,580 7,647,580 700 - - 3535 Sewer Discharge Fines - - - 700 - - Total - Fines and Forfeits - - - 3,302 10,605 12,200 3611 Interest from Investments 12,200 12,200 12,200 4,403 9,291 2,000 3699 Other Miscellaneous Income 2,000 2,000 2,000 7,705 19,896 14,200 Total - Miscellaneous Revenue 14,200 14,200 14,200 8,724 - - 3971.461 Transfer From Sewer Cap Improv - - - - 2,892,724 - 3971.465 Transfer From Sewer Construction - - - - 54,940 - 3971.478 Transfer From Surface Water/Collections - - - 8,724 2,947,664 - Total - Transfers In - - - 3,676,941 10,231,135 10,823,200 Department Total: 000 - Revenue 12,498,780 12,498,780 12,498,780 3,676,941 10,231,135 10,823,200 Revenues Total 12,498,780 12,498,780 12,498,780 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 211. A reserve for debt service $2,892,724 must also be maintained in relation to the debt service. The Transfers Out amount of $322,338 includes $50,000 to the Equipment Replacement Fund for future needs, $90,000 to the Street Fund for street sweeping costs, $155,500 to the Sewer Cap Const Fund for 45% of project CDSW1162, and $13,504 to the Information Services Fund for the first of four annual payments for the new phone system. The remaining $13,334 represents a payment of $6,667 to the Street SDC Fund and an equal payment to the Water Cap Construction Fund for repayment of a prior year inter-fund loan. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 114 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 621 - Sewer Program: 6511 - WWTP Operation Personnel Services 753,368 886,453 939,736 5111 Regular Wages 906,966 906,966 906,966 - 3,753 4,707 5112 Part-Time Wages 4,641 4,641 4,641 9,677 12,288 20,808 5121 Overtime 21,039 21,039 21,039 323 [PHONE REDACTED] OR Workers' Benefit 548 548 548 56,003 66,281 73,252 5212 Social Security 70,860 70,860 70,860 152,147 227,121 196,746 5213 Med, Den, Life Ins. 199,725 199,725 199,725 136,350 164,672 218,927 5214 Retirement 177,520 177,520 177,520 2,702 3,737 3,821 5215 Long Term Disability Ins 3,639 3,639 3,639 6,858 11,732 12,549 5216 Unemployment Insurance 8,410 8,410 8,410 1,602 1,952 1,995 5217 Life Insurance 1,867 1,867 1,867 1,119,031 1,378,396 1,473,017 Total - Personnel Services 1,395,215 1,395,215 1,395,215 Materials & Services 382 3,352 1,500 5315 Computer Supplies 1,500 1,500 1,500 1,967 3,878 2,500 5319 Office Supplies 2,500 2,500 2,500 316 262 1,200 5322 Lubricants 1,200 1,200 1,200 7,392 12,000 14,000 5323 Fuel 16,500 16,500 16,500 1,600 851 4,000 5324 Clothing 4,000 4,000 4,000 5,930 6,788 7,500 5326 Safety/Medical 7,500 7,500 7,500 3,282 7,514 15,000 5327 Chemicals 15,000 15,000 15,000 16,993 15,550 16,000 5328 Lab Supplies 16,000 16,000 16,000 17,010 2,500 3,000 5329 Other Supplies 3,000 3,000 3,000 2,500 - - 5331 Construction Materials - - - 8,180 9,705 10,000 5335 Electrical Supplies 10,000 10,000 10,000 1,761 4,573 11,000 5336 HVAC 11,000 11,000 11,000 360 - 1,300 5338 Tools 1,300 1,300 1,300 - 655 3,000 5352 Protective Clothing 3,000 3,000 3,000 8,750 10,065 12,000 5384 Trees 12,000 12,000 12,000 - - 4,500 5392 Security Supplies (Closed) - - - - - 7,000 5411 Engineering & Architect 7,000 7,000 7,000 12,889 3,657 25,000 5419 Other Professional Serv 25,000 25,000 25,000 - 19,647 21,000 5419.501 Testing/Lab 21,000 21,000 21,000 3,516 11,280 7,000 5419.707 Educ Outreach 7,000 7,000 7,000 16,553 16,183 16,000 5421 Telephone/Data 16,000 16,000 16,000 534 376 20,800 5422 Postage 800 800 800 3,234 3,121 6,500 5427 Training (Use 5492) - - - 7,136 4,371 5,000 5429 Other Communication Serv 5,000 5,000 5,000 726 249 1,500 5431 Lodging (Use Travel 5439) - - - 274 [PHONE REDACTED] Meals 700 700 700 - [PHONE REDACTED] Mileage 400 400 400 - - - 5439 Travel 1,500 1,500 1,500 2,084 - 2,000 5443 Office Equipment 2,000 2,000 2,000 1,875 2,059 5,500 5446 Software Licenses 6,000 6,000 6,000 58,191 37,227 30,000 5451 Natural Gas 30,000 30,000 30,000 314,718 299,774 336,000 5453 Electricity 336,000 336,000 336,000 9,038 8,071 9,500 5454 Solid Waste Disposal 9,500 9,500 9,500 70,972 93,804 87,682 5471 Equipment Repair & Maint 87,682 87,682 87,682 3,817 278 5,000 5472 Buildings Repairs & Maint 7,000 7,000 7,000 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 115 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted 4,724 8,775 5,000 5475 Vehicle Repair & Maint 10,000 10,000 10,000 22,432 18,045 15,000 5476 Laundry 17,000 17,000 17,000 1,573 3,816 5,000 5477 Instrumentation & Calibra 5,000 5,000 5,000 10,803 9,209 8,000 5479 Other Repair & Maint 728,000 728,000 728,000 2,454 2,313 4,500 5492 Registrations/Training 11,000 11,000 11,000 - - 10,000 5493 Printing/Binding 10,000 10,000 10,000 26,313 22,176 25,000 5498 Permits/Fees 26,000 26,000 26,000 18,528 3,934 8,500 5499 Other Services (Acct Closed) - - - 668,806 646,478 774,082 Total - Materials & Services 1,474,082 1,474,082 1,474,082 - - 4,084 5639 Other Improvements - - - 2,000 - 1,000 5644 Communications - - - 19,835 - 20,000 5649 Other Equipment - - - 21,835 - 25,084 Total - Capital Outlay - - - 1,809,672 2,024,874 2,272,183 Program Total: 6511 - WWTP Operation 2,869,297 2,869,297 2,869,297 Program: 6599 - Sewer Administration Materials & Services - - - 5409.140 Garage Services 26,866 26,866 26,866 - - 17,318 5409.582 Garage Services - - - - - 42,426 5410.582 PW Overhead - - - - - - 5411.001 Engineering Support to General Fund 55,276 55,276 55,276 - - 17,680 5411.582 Engineering Support to PW Services Fund - - - 6,500 5,500 9,000 5414 Accounting/Auditing 9,000 9,000 9,000 - 1,000 3,500 5419 Other Professional Serv 3,500 3,500 3,500 - 6,975 9,400 5419.003 US Gauging Station Fees 9,400 9,400 9,400 - - - 5422 Postage 20,000 20,000 20,000 37,447 33,702 44,100 5428 IS Support 49,500 49,500 49,500 32,004 21,006 21,959 5448 Internal Rent 19,068 19,068 19,068 - - 9,000 5449 Other Leases 9,000 9,000 9,000 - - 342,500 5450 General Right of Way Charge 373,379 373,379 373,379 30,476 23,797 23,797 5464 Workers' Comp 43,152 43,152 43,152 33,624 26,256 26,256 5465 General Liability Insur 39,855 39,855 39,855 - - - 5472 Buildings Repairs & Maint 400 400 400 10,035 - 17,160 5500 Banking Fees & Charges 17,160 17,160 17,160 150,086 118,236 584,096 Total - Materials & Services 675,556 675,556 675,556 - 1,865,000 1,900,000 5711 Principal, Revenue Series 2011A, Due Mar 2015 2,755,000 2,755,000 2,755,000 - - 365,153 5711 Principal, Revenue Series 2011B - - - 1,634 13,335 - 5714 Interfund Loan - - - - - 14,847 5711 Interest, Revenue Series 2011B - - - - 542,832 514,856 5721 Interest, Revenue Series 2011A, Due Mar 2015 486,357 486,357 486,357 - 542,831 514,856 5721 Interest, Revenue Series 2011A, Due Aug 2015 486,356 486,356 486,356 1,634 2,963,998 3,309,712 Total - Debt Service 3,727,713 3,727,713 3,727,713 151,720 3,082,234 3,893,808 Program Total: 6599 - Sewer Administration 4,403,269 4,403,269 4,403,269 90,000 90,000 90,000 5811.140 Transfer to Street 90,000 90,000 90,000 - - - 5811.465 Transfer to Sewer Cap Const 155,500 155,500 155,500 70,000 70,000 - 5811.470 Transfer to Water - - - 235,000 - - 5811.478 Transfer to Surface Water - - - - - - 5811.568 Transfer to Information Services 13,504 13,504 13,504 150,000 66,438 - 5811.582 Transfer to Public Works Svcs Fund - - - 150,000 150,000 70,259 5811.591 Transfer to Equipment Replace 50,000 50,000 50,000 - - 6,667 5841.376 Interfund Loan Transfer 6,667 6,667 6,667 - - 6,667 5841.466 Interfund Loan Transfer 6,667 6,667 6,667 695,000 376,438 173,593 Total - Transfers Out 322,338 322,338 322,338 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 116 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted 695,000 376,438 173,593 Program Total: 9711 - Operating Transfer Out 322,338 322,338 322,338 2,656,392 5,483,546 6,339,584 Department Total: 621 - Sewer 7,594,904 7,594,904 7,594,904 Program: 6521 - Sewer Line Maint Personnel Services 151,031 154,192 159,116 5111 Regular Wages 157,003 157,003 157,003 1,782 2,812 4,381 5121 Overtime 4,430 4,430 4,430 75 79 91 5211 OR Workers' Benefit 104 104 104 11,354 11,740 12,508 5212 Social Security 12,357 12,357 12,357 29,521 33,449 30,926 5213 Med, Den, Life Ins. 33,908 33,908 33,908 27,651 28,100 36,358 5214 Retirement 29,922 29,922 29,922 546 [PHONE REDACTED] Long Term Disability Ins 631 631 631 1,375 2,038 2,127 5216 Unemployment Insurance 1,457 1,457 1,457 327 [PHONE REDACTED] Life Insurance 332 332 332 223,662 233,379 246,501 Total - Personnel Services 240,144 240,144 240,144 423 [PHONE REDACTED] Office Supplies 400 400 400 27 66 150 5321 Cleaning Supplies 150 150 150 10,704 8,500 12,000 5323 Fuel 12,000 12,000 12,000 700 367 1,000 5324 Clothing 1,000 1,000 1,000 1,491 1,376 1,200 5326 Safety/Medical 2,000 2,000 2,000 4,395 2,427 5,000 5329 Other Supplies 5,250 5,250 5,250 - [PHONE REDACTED] Paint (Closed) - - - 476 [PHONE REDACTED] Tools 750 750 750 1,877 869 1,900 5352 Protective Clothing 1,900 1,900 1,900 88 52 150 5379 Water/Sewer Supplies 150 150 150 - - - 5409.140 Garage Services 32,613 32,613 32,613 - - 19,322 5409.582 Garage Services - - - 438 - 800 5416 Medical (Use 5326 Safety/Medical) - - - 908 [PHONE REDACTED] Other Professional Serv 900 900 900 1,601 1,217 2,000 5421 Telephone/Data 1,800 1,800 1,800 68 [PHONE REDACTED] Postage 150 150 150 2,033 2,528 2,100 5427 Training (Use 5492) - - - 71 [PHONE REDACTED] Work Equipment 350 350 350 5,162 5,379 9,200 5446 Software Licenses 9,200 9,200 9,200 - - 750 5454 Solid Waste Disposal 750 750 750 20,708 19,131 7,000 5471 Equipment Repair & Maint 8,000 8,000 8,000 5,814 4,662 1,000 5475 Vehicle Repair & Maint 1,468 1,468 1,468 2,004 1,923 2,000 5476 Laundry 2,200 2,200 2,200 - - - 5479 Other Repair & Maint 50,000 50,000 50,000 1,000 1,[PHONE REDACTED] Registrations/Training 2,900 2,900 2,900 405 1,528 1,468 5499 Other Services (Acct Closed) - - - 60,391 53,696 70,640 Total - Materials & Services 133,931 133,931 133,931 8,046 2,227 40,000 5635 Sewer 40,000 40,000 40,000 2,000 - - 5644 Communications - - - 11,091 - 14,500 5649 Other Equipment - - - 21,137 2,227 54,500 Total - Capital Outlay 40,000 40,000 40,000 305,189 289,303 371,641 Program Total: 6521 - Sewer Line Maint 414,075 414,075 414,075 305,189 289,303 371,641 Department Total: 631 - Maintenance 414,075 414,075 414,075 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 117 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 641 - Surface Water/Collections Program: 6611 - Surface Water Collection Personnel Services - 159,779 152,389 5111 Regular Wages 146,946 146,946 146,946 - 2,299 2,191 5121 Overtime 2,215 2,215 2,215 - 79 81 5211 OR Workers' Benefit 98 98 98 - 12,121 11,730 5212 Social Security 11,340 11,340 11,340 - 34,749 29,324 5213 Med, Den, Life Ins. 32,898 32,898 32,898 - 29,467 36,063 5214 Retirement 29,050 29,050 29,050 - [PHONE REDACTED] Long Term Disability Ins 597 597 597 - 2,107 2,014 5216 Unemployment Insurance 1,352 1,352 1,352 - [PHONE REDACTED] Life Insurance 300 300 300 - 241,623 234,750 Total - Personnel Services 224,796 224,796 224,796 - - 400 5319 Office Supplies 400 400 400 - 25 100 5321 Cleaning Supplies 100 100 100 - 1,563 6,000 5323 Fuel 6,000 6,000 6,000 - [PHONE REDACTED] Clothing 500 500 500 - 87 650 5325 Ag Supplies - - - - 261 1,100 5326 Safety/Medical 1,200 1,200 1,200 - 1,886 1,700 5329 Other Supplies 2,400 2,400 2,400 - - 50 5333 Paint (Closed) - - - - [PHONE REDACTED] Tools 450 450 450 - 702 1,000 5352 Protective Clothing 1,000 1,000 1,000 - 31 225 5379 Water/Sewer Supplies 225 225 225 - - 100 5416 Medical (Use 5326 Safety/Medical) - - - - 2,007 1,200 5419 Other Professional Serv 1,200 1,200 1,200 - 1,217 1,500 5421 Telephone/Data 1,500 1,500 1,500 - - 50 5422 Postage 50 50 50 - 778 1,500 5427 Training (Use 5492) - - - - 10,274 12,600 5428 IS Support 13,200 13,200 13,200 - - 75 5445 Work Equipment 75 75 75 - [PHONE REDACTED] Solid Waste Disposal 650 650 650 - 4,655 4,655 5464 Workers' Comp - - - - 3,075 3,075 5465 General Liability Insur - - - - 1,543 2,000 5471 Equipment Repair & Maint 3,000 3,000 3,000 - 1,094 1,500 5475 Vehicle Repair & Maint 1,786 1,786 1,786 - [PHONE REDACTED] Laundry 750 750 750 - - 750 5492 Registrations/Training 2,250 2,250 2,250 - 2,340 1,536 5499 Other Services (Acct Closed) - - - - 33,109 43,866 Total - Materials & Services 36,736 36,736 36,736 - 274,731 278,616 Program Total: 6611 - Surface Water Collection 261,532 261,532 261,532 - 274,731 278,616 Department Total: 641 - Surface Water/Collections 261,532 261,532 261,532 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 118 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 940,635 5921 Contingency 209,023 209,023 209,023 - - - 5981.005 Reserve for Future Construction 1,126,522 1,126,522 1,126,522 - - 2,892,724 5981.007 Reserve for Debt Service 2,892,724 2,892,724 2,892,724 - - 3,833,359 Total - Contingencies and Unappropriated Balances 4,228,269 4,228,269 4,228,269 - - 3,833,359 Program Total: 9971 - Equity 4,228,269 4,228,269 4,228,269 - - 3,833,359 Department Total: 901 - Ending Fund Balance 4,228,269 4,228,269 4,228,269 2,961,581 6,047,580 10,823,200 Expenditures Total 12,498,780 12,498,780 12,498,780 715,360 4,183,555 - Fund Net: 472 - Sewer Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 119 Capital Construction Funds ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 120 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 121 General Cap Const Fund – 358 Fund/Fund Number: General Cap Const Fund - 358 Department/Department Number: Administration - 121 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. Description of department, including number of personnel: There are no FTE directly associated with this fund. Description of FY 2013-14 projects:  Received funding for and initiated the Legion Park Rehabilitation Project  Completed Library Door Closers Project  Completed City Hall Roof Repairs Description of FY 2014-15 projects: Project Name Project Number Amount First Year Budgeted Library HVAC Control System Replacement CBGF1421 50,000 FY 2014-15 Legion Park Rehab Improvements CPGF1045 462,800 FY 2013-14 City Hall Roof/HVAC System Replacement CBGF3118 525,000 FY 2014-15 See Capital Construction Projects beginning on page 220 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 122 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted General Cap Const Fund Revenues (10,487) (122,938) 122,000 Fund Balance - - - - 44,000 277,800 Intergovernmental 277,800 277,800 277,800 (516) 1,795 - Miscellaneous Revenue - - - 85,506 207,000 291,000 Transfers In 760,000 760,000 760,000 74,503 129,857 690,800 Revenues Total 1,037,800 1,037,800 1,037,800 Expenditures 197,441 70,274 538,800 Capital Outlay 1,037,800 1,037,800 1,037,800 - - 109,000 Transfers Out - - - - - 43,000 Contingencies and Reserve - - - 197,441 70,274 690,800 Expenditures Total 1,037,800 1,037,800 1,037,800 (122,938) 59,583 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Revenues for this fund are project specific, as funding allows. The Intergovernmental Revenue of $277,800 is a reimbursement grant from the State of Oregon Parks and Recreation for the Legion Park Rehab Improvements project CPGF1045. The Transfers In of $760,000 is from the General Fund to cover Capital Outlay needs for the year. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 123 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 358 - General Cap Const Fund Revenues Department: 000 - Revenue 000 - Fund Balance (10,487) (122,938) 122,000 3081 Beginning Fund Balance - - - (10,487) (122,938) 122,000 Total - Fund Balance - - - Intergovernmental - 44,000 277,800 3341 State Grants 277,800 277,800 277,800 - 44,000 277,800 Total - Intergovernmental 277,800 277,800 277,800 Miscellaneous Revenue (516) (456) - 3611 Interest from Investments - - - - 2,250 - 3679 Donations-Other - - - - 1 - 3699 Other Miscellaneous Income - - - (516) 1,795 - Total - Miscellaneous Revenue - - - Transfers In 10,000 - 106,000 3971.001 Transfer From General Fund 575,000 575,000 575,000 74,143 - - 3971.092 Transfer From Gen'l Op Reserve - - - - 207,000 185,000 3971.364 Transfer From Parks SDC 185,000 185,000 185,000 1,363 - - 3971.378 Transfer From PW Facility Const - - - 85,506 207,000 291,000 Total - Transfers In 760,000 760,000 760,000 74,503 129,857 690,800 Department Total: 000 - Revenue 1,037,800 1,037,800 1,037,800 74,503 129,857 690,800 Revenues Total 1,037,800 1,037,800 1,037,800 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 124 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 121 - Administration Program: 9531 - Construction Capital Outlay - - 14,000 5622 Library - Capital - - - 6,891 - - 5623.001 Pool Resurfacing - - - 43 - - 5623.044 Pool Roof - - - 190,299 - - 5623.045 Pool Plaster - - - - - 25,000 5623.046 Pool Projects - - - - - - 5629 Buildings 575,000 575,000 575,000 - - 462,800 5637 Parks 462,800 462,800 462,800 208 - - 5637.009 Greenway - - - - 70,274 - 5637.042 Legion Park Playground - - - - - 37,000 5639 Other Improvements - - - 197,441 70,274 538,800 Total - Capital Outlay 1,037,800 1,037,800 1,037,800 197,441 70,274 538,800 Program Total: 9531 - Construction 1,037,800 1,037,800 1,037,800 Program: 9711 - Operating Transfer Out Transfers Out - - 20,000 5811.110 Transfer to Transit - - - - - 89,000 5811.364 Transfer to Parks SDC - - - - - 109,000 Total - Transfers Out - - - - - 109,000 Program Total: 9711 - Operating Transfer Out - - - 197,441 70,274 647,800 Department Total: 121 - Administration 1,037,800 1,037,800 1,037,800 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 43,000 5981.005 Reserve for Future Construction - - - - - 43,000 Total - Contingencies and Unappropriated Balances - - - - - 43,000 Program Total: 9971 - Equity - - - - - 43,000 Department Total: 901 - Ending Fund Balance - - - 197,441 70,274 690,800 Expenditures Total 1,037,800 1,037,800 1,037,800 (122,938) 59,583 - Fund Net: 358 - General Cap Const Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 125 Street & Storm Cap Const Fund – 363 Fund/Fund Number: Street & Storm Cap Const Fund - 363 Department/Department Number: Maintenance - 631 Department Director: Randy Scott Description of purpose/functions of department: The purpose of this fund is for tracking Street, including sidewalks, or Storm Capital Improvement Projects. Statewide Transportation Improvement Program (STIP) are funds are not held by the City, but can be requested from the State of Oregon needed for street improvement projects. Description of department, including number of personnel: There are no personnel services costs associated with this fund. Description of FY 2013-14 projects:  Storm culvert restoration along Mill Creek under the Willamette Railroad Crossing near Cleveland Street  Storm line relocation in the vicinity of the interchange prior to road construction by the State. Description of FY 2014-15 projects: Project Name Project Number Amount First Year Budgeted Safety Sidewalk & ADA Construction CIST1165 25,000 FY 2010-11 I-5 Interchange Storm Sewer Utility Relocation CDSW1420 50,000 FY 2013-14 Garfield @ Second Street Storm Improvements CDSW1419 92,000 FY 2014-15 See Capital Construction Projects beginning on page 220 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 126 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Street & Storm Cap Const Fund Revenues 531,319 674,351 25,000 Fund Balance 210,500 210,500 210,500 326,913 - - Taxes - - - - 280,050 - Intergovernmental - - - 8,142 2,975 - Miscellaneous Revenue - - - - - 1,164,600 Transfers In 25,000 25,000 25,000 866,374 957,376 1,189,600 Revenues Total 235,500 235,500 235,500 Expenditures 104,327 - - Materials & Services - - - 87,696 721,876 1,189,600 Capital Outlay 167,000 167,000 167,000 - - - Contingencies and Reserve 68,500 68,500 68,500 192,023 721,876 1,189,600 Expenditures Total 235,500 235,500 235,500 674,351 235,500 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Revenues for this fund would be project specific transfers. Transfers In of $25,000 represents funding for Capital Outlay projects. The Transfers In amount is less than total Capital Outlay because the fund is expected to have a beginning balance. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 127 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 363 - Street & Storm Cap Const Fund Revenues Department: 000 - Revenue 000 - Fund Balance 531,319 674,351 25,000 3081 Beginning Fund Balance 210,500 210,500 210,500 531,319 674,351 25,000 Total - Fund Balance 210,500 210,500 210,500 Intergovernmental - 280,050 - 3333.001 DoT Fund Exchange - - - - 280,050 - Total - Intergovernmental - - - Franchise Fees 273,376 - - 3141 Privilege Tax, PGE - - - 53,537 - - 3142 Privilege Tax, NW Natural - - - 326,913 - - Total - Franchise Fees - - - Miscellaneous Revenue 1,931 2,975 - 3611 Interest from Investments - - - 6,211 - - 3699 Other Miscellaneous Income - - - 8,142 2,975 - Total - Miscellaneous Revenue - - - Transfers In - - 1,139,600 3971.140 Transfer From Street - - - - - - 3971.376 Transfer From Street SDC 25,000 25,000 25,000 - - 25,000 3971.377 Transfer From Storm SDC - - - - - 1,164,600 Total - Transfers In 25,000 25,000 25,000 866,374 957,375 1,189,600 Department Total: 000 - Revenue 235,500 235,500 235,500 866,374 957,375 1,189,600 Revenues Total 235,500 235,500 235,500 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 128 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 631 - Maintenance Program: 9511 - Design Engineering Materials & Services 48,516 - - 5411 Engineering & Architect - - - 48,516 - - Total - Materials & Services - - - 48,516 - - Program Total: 9511 - Design Engineering - - - Program: 9512 - Construction Eng Materials & Services 49,441 - - 5411 Engineering & Architect - - - 49,441 - - Total - Materials & Services - - - 49,441 - - Program Total: 9512 - Construction Eng - - - Program: 9521 - Right of Way Materials & Services 122 - - 5496 Filing/Recording - - - 122 - - Total - Materials & Services - - - 122 - - Program Total: 9521 - Right of Way - - - Program: 9531 - Construction Materials & Services 5,556 - - 5419 Other Professional Serv - - - 693 - - 5500 Banking Fees & Charges - - - 6,249 - - Total - Materials & Services - - - Capital Outlay 82,628 694,241 1,010,600 5631 Streets/Alleys/Sidewalks 25,000 25,000 25,000 5,068 27,635 179,000 5636 Storm Drains 142,000 142,000 142,000 87,696 721,876 1,189,600 Total - Capital Outlay 167,000 167,000 167,000 93,945 721,876 1,189,600 Program Total: 9531 - Construction 167,000 167,000 167,000 192,023 721,876 1,189,600 Department Total: 631 - Maintenance 167,000 167,000 167,000 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - - 5981.005 Reserve for Future Construction 68,500 68,500 68,500 - - - Total - Contingencies and Unappropriated Balances 68,500 68,500 68,500 - - - Program Total: 9971 - Equity 68,500 68,500 68,500 - - - Department Total: 901 - Ending Fund Balance 68,500 68,500 68,500 192,023 721,876 1,189,600 Expenditures Total 235,500 235,500 235,500 674,351 235,500 - Fund Net: 363 - Street & Storm Cap Const Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 129 Sewer Cap Const Fund – 465 Fund/Fund Number: Sewer Cap Const Fund - 465 Department/Department Number: Sewer - 621 Department Director: Randy Scott Description of purpose/functions of department: The purpose of this fund is for major capital improvements to the City’s Waste Water Treatment Plant and sewer collection systems. Description of department, including number of personnel: There are no personnel associated with this fund. Description of FY 2013-14 projects:  Primary focus will be on relocating city sewer lines in the area of the interchange prior to road construction work by the State  Replace identified sewer collection system piping Description of FY 2014-15 projects: Project Name Project Number Amount First Year Budgeted Replacement:Force Main Air relief Valve Facilities upgrade CDSW1415 50,000 FY 2014-15 WWTP Admin Building - Admin, Chemical Generator Roof CBSW1408 54,250 FY 2012-13 Pump Station Upgrades CDSW1414 225,000 FY 2013-14 I-5 Interchange Sanitary Sewer relocations CDSW1143 100,000 FY 2013-14 Mill Creek Pump Station Phase 1 CDSW1413 150,000 FY 2013-14 Replacement: ReHab Interceptor at Young & Mill Creek CDSW1416 175,000 FY 2014-15 Hwy 99E/Young Street Utility Upgrades CDSW1162 225,000 FY 2013-14 Progress Way sanitary sewer pipeline project CDSW1418 1362,000 FY 2014-15 West Hayes Street Sanitary Sewer Pipeline Project CDSW1417 2030,000 FY 2014-15 WWTP Phase 2A Construction/Natural Treatment CISW1052 1,000,000 FY 2011-12 See Capital Construction Projects beginning on page 220 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 130 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Sewer Cap Const Fund Revenues (24,282) 17,521,688 17,000,000 Fund Balance 11,000,000 11,000,000 11,000,000 3,101,696 - - Charges for Goods and Services - - - 105,199 73,974 105,100 Miscellaneous Revenue 60,000 60,000 60,000 37,179,643 - - Other Financing Sources - - - - - - Transfers In 329,250 329,250 329,250 40,362,256 17,595,662 17,105,100 Revenues Total 11,389,250 11,389,250 11,389,250 Expenditures 1,032,139 - - Materials & Services - - - 439,110 1,172,787 2,635,200 Capital Outlay 5,371,250 5,371,250 5,371,250 21,369,318 - - Debt Service - - - - 2,892,724 - Transfers Out - - - - - 14,469,900 Contingencies and Reserve 6,018,000 6,018,000 6,018,000 22,840,568 4,065,511 17,105,100 Expenditures Total 11,389,250 11,389,250 11,389,250 17,521,688 13,530,151 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Typically revenues for this fund would be project specific transfers, interest from the fund cash balance, and proceeds of inter-fund loan repayment. The Transfers In of $329,250 is for three projects not fully funded by sewer bond proceeds held in this fund. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 131 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 465 - Sewer Cap Const Fund Revenues Department: 000 - Revenue 000 - Fund Balance (24,282) 17,521,688 17,000,000 3081 Beginning Fund Balance 11,000,000 11,000,000 11,000,000 (24,282) 17,521,688 17,000,000 Total - Fund Balance 11,000,000 11,000,000 11,000,000 Charges for Goods and Services (71,597) - - 3435 Sewer Revenue - - - 3,173,293 - - 3435.102 Service Chg-95-6 Increase - - - 3,101,696 - - Total - Charges for Goods and Services - - - Miscellaneous Revenue 40,727 73,974 105,100 3611 Interest from Investments 60,000 60,000 60,000 64,472 - - 3699 Other Miscellaneous Income - - - 105,199 73,974 105,100 Total - Miscellaneous Revenue 60,000 60,000 60,000 Other Financing Sources 37,179,643 - - 3916 Note Proceeds - - - 37,179,643 - - Total - Other Financing Sources - - - Transfers In - - - 3971.140 Transfer From Street 22,500 22,500 22,500 - - - 3971.376 Transfer From Street SDC 50,000 50,000 50,000 - - - 3971.470 Transfer From Water 101,250 101,250 101,250 - - - 3971.472 Transfer From Sewer 155,500 155,500 155,500 - - - Total - Transfers In 329,250 329,250 329,250 40,362,255 17,595,662 17,105,100 Department Total: 000 - Revenue 11,389,250 11,389,250 11,389,250 40,362,255 17,595,662 17,105,100 Revenues Total 11,389,250 11,389,250 11,389,250 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 132 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 621 - Sewer Program: 9111 - Debt Service Materials & Services 281,452 - - 5499.999 Bond Issuance Costs - - - 281,452 - - Total - Materials & Services - - - Debt Service 20,531,208 - - 5711 Bond Principal - - - 838,110 - - 5712 Note Principal - - - 21,369,318 - - Total - Debt Service - - - 21,650,770 - - Program Total: 9111 - Debt Service - - - Program: 9511 - Design Engineering Materials & Services 749,478 - - 5411 Engineering & Architect - - - 749,478 - - Total - Materials & Services - - - 749,478 - - Program Total: 9511 - Design Engineering - - - Program: 9512 - Construction Eng Materials & Services 1,209 - - 5411 Engineering & Architect - - - 1,209 - - Total - Materials & Services - - - 1,209 - - Program Total: 9512 - Construction Eng - - - Program: 9521 - Right of Way Capital Outlay 8,574 - - 5611 Land - - - 8,574 - - Total - Capital Outlay - - - 8,574 - - Program Total: 9521 - Right of Way - - - Program: 9531 - Construction Capital Outlay 430,536 1,172,787 2,635,200 5635 Sewer 5,371,250 5,371,250 5,371,250 430,536 1,172,787 2,635,200 Total - Capital Outlay 5,371,250 5,371,250 5,371,250 430,536 1,172,787 2,635,200 Program Total: 9531 - Construction 5,371,250 5,371,250 5,371,250 Program: 9711 - Operating Transfer Out Transfers Out - 2,892,724 - 5811.472 Transfer to Sewer - - - - 2,892,724 - Total - Transfers Out - - - - 2,892,724 - Program Total: 9711 - Operating Transfer Out - - - 22,840,568 4,065,511 2,635,200 Department Total: 621 - Sewer 5,371,250 5,371,250 5,371,250 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 133 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 14,469,900 5981.005 Reserve for Future Construction 6,018,000 6,018,000 6,018,000 - - 14,469,900 Total - Contingencies and Unappropriated Balances 6,018,000 6,018,000 6,018,000 - - 14,469,900 Program Total: 9971 - Equity 6,018,000 6,018,000 6,018,000 - - 14,469,900 Department Total: 901 - Ending Fund Balance 6,018,000 6,018,000 6,018,000 22,840,568 4,065,511 17,105,100 Expenditures Total 11,389,250 11,389,250 11,389,250 17,521,688 13,530,151 - Fund Net: 465 - Sewer Cap Const Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 134 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 135 Water Cap Const Fund – 466 Fund/Fund Number: Water Cap Const Fund - 466 Department/Department Number: Water - 611 Department Director: Randy Scott Description of purpose/functions of department: This fund is used for major water construction projects. Description of department, including number of personnel: There are no direct personnel costs associated with this fund. Description of FY 2013-14 projects:  Primary focus will be relocating water lines near the interchange prior to road improvements by the State. Description of FY 2014-15 projects: Project Name Project Number Amount First Year Budgeted Hwy 99E Waterline Bore @ Laurel CDWA1411 220,000 FY 2011-12 Automatic Read Meter replacement CDWA1060 500,000 FY 2010-11 I-5 Interchange Water Relocations - 214:Frontage to Tunnel CDWA1158 250,000 FY 2013-14 Hwy 99E Aztec to Lincoln Waterline CDWA1412 240,000 FY 2014-15 See Capital Construction Projects beginning on page 220 for information on all budgeted capital projects. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 136 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Water Cap Const Fund Revenues 5,000,257 4,510,392 4,500,000 Fund Balance 2,387,000 2,387,000 2,387,000 1,074,732 - - Charges for Goods and Services - - - 54,917 17,106 26,800 Miscellaneous Revenue 8,000 8,000 8,000 4,804 39,221 - Other Financing Sources - - - - - 93,995 Transfers In 164,221 164,221 164,221 6,134,710 4,566,719 4,620,795 Revenues Total 2,559,221 2,559,221 2,559,221 Expenditures 115,294 - - Materials & Services - - - 353,607 652,999 733,974 Capital Outlay 1,210,000 1,210,000 1,210,000 1,155,416 - - Debt Service - - - - 754,000 65,000 Transfers Out - - - - - 3,821,821 Contingencies and Reserve 1,349,221 1,349,221 1,349,221 1,624,318 1,406,999 4,620,795 Expenditures Total 2,559,221 2,559,221 2,559,221 4,510,392 3,159,720 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion As this is a capital construction fund, dedicated to project tracking, this fund does not have an independent revenue source. Revenues for this fund would be project specific transfers, interest from the fund cash balance, and proceeds of inter-fund loan repayment. Transfers In of $164,221 includes $125,000 from the Street SDC Fund for half of project CDWA1158 and $39,221 in repayments from the General Fund, Water Fund, and Sewer Fund for an inter-fund loan for the City’s accounting and utility billing system. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 137 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 466 - Water Cap Const Fund Revenues Department: 000 - Revenue 000 - Fund Balance 5,000,257 4,510,392 4,500,000 3081 Beginning Fund Balance 2,387,000 2,387,000 2,387,000 5,000,257 4,510,392 4,500,000 Total - Fund Balance 2,387,000 2,387,000 2,387,000 Charges for Goods and Services 1,074,732 - - 3434.101 Water Sales Revenue - - - 1,074,732 - - Total - Charges for Goods and Services - - - Miscellaneous Revenue 14,091 17,106 26,800 3611 Interest from Investments 8,000 8,000 8,000 40,826 - - 3699 Other Miscellaneous Income - - - 54,917 17,106 26,800 Total - Miscellaneous Revenue 8,000 8,000 8,000 Other Financing Sources 4,804 39,221 - 3811.123 Interfund Loan From Building - - - 4,804 39,221 - Total - Other Financing Sources - - - Transfers In - - - 3971.376 Transfer From Street SDC 125,000 125,000 125,000 - - 14,774 3971.470 Transfer From Water - - - - - 40,000 3971.474 Transfer From Water SDC - - - - - 39,221 3972 Interfund Loan Transfer 39,221 39,221 39,221 - - 93,995 Total - Transfers In 164,221 164,221 164,221 6,134,710 4,566,719 4,620,795 Revenues Total 2,559,221 2,559,221 2,559,221 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 138 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 611 - Water Program: 9111 - Debt Service Debt Service 596,127 - - 5711 Bond Principal - - - 559,290 - - 5721 Bond Interest - - - 1,155,416 - - Total - Debt Service - - - 1,155,416 - - Program Total: 9111 - Debt Service - - - Materials & Services 98,340 - - 5411 Engineering & Architect - - - 98,340 - - Total - Materials & Services - - - 98,340 - - Program Total: 9511 - Design Engineering - - - Program: 9531 - Construction Materials & Services 16,955 - - 5419 Other Professional Serv - - - 16,955 - - Total - Materials & Services - - - 353,607 652,999 733,974 5634 Water - Capital 1,210,000 1,210,000 1,210,000 353,607 652,999 733,974 Total - Capital Outlay 1,210,000 1,210,000 1,210,000 370,562 652,999 733,974 Program Total: 9531 - Construction 1,210,000 1,210,000 1,210,000 Transfers Out - - 65,000 5811.123 Transfer to Building - - - - 754,000 - 5811.470 Transfer to Water - - - - 754,000 65,000 Total - Transfers Out - - - - 754,000 65,000 Program Total: 9711 - Operating Transfer Out - - - 1,624,318 1,406,999 798,974 Department Total: 611 - Water 1,210,000 1,210,000 1,210,000 Program: 9971 - Equity - - 3,821,821 5981.005 Reserve for Future Construction 1,349,221 1,349,221 1,349,221 - - 3,821,821 Total - Contingencies and Unappropriated Balances 1,349,221 1,349,221 1,349,221 - - 3,821,821 Program Total: 9971 - Equity 1,349,221 1,349,221 1,349,221 - - 3,821,821 Department Total: 901 - Ending Fund Balance 1,349,221 1,349,221 1,349,221 1,624,318 1,406,999 4,620,795 Expenditures Total 2,559,221 2,559,221 2,559,221 4,510,392 3,159,720 - Fund Net: 466 - Water Cap Const Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 139 Special Revenue Funds ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 140 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 141 Building Inspection Fund – 123 Fund/Fund Number: Building Inspection Fund - 123 Department/Department Number: Building - 521 Department Director: Jim Description of purpose/functions of department: The Building Division provides coordination and direction of the permitting, inspection and plan review services of the City. This includes, but is not limited to, directing, monitoring and controlling an effective permitting, plan review and inspection systems, calculating permit and plan review fees, preparing and quarterly reports for the State of Oregon and the City. Description of department, including number of personnel: The division consists of a full-time Building Official, one full-time Plans Examiner/Inspector and 0.30 FTE of the Administrative Assistant position. Description of FY 2013-14 accomplishments:  Maintain an inspection and plan review division while meeting customer’s expectations with reduced staffing levels.  Provide training for staff in the commercial construction codes for the State of Oregon. Description of FY 2014-15 proposed focus/goals: The Building Inspection Fund goals are maintenance goals, so they are unchanged.  Maintain an inspection and plan review division while meeting customer’s expectations with reduced staffing levels.  Provide training for staff in the new residential and commercial construction codes for the State of Oregon. 338 284 299 236 164 193 179 186 263 0 50 100 150 200 250 300 350 400 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 $45,000,000 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 Building Permits Issued vs. Valuation Valuation Number of Permits Issued ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 142 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Building Inspection Fund Revenues 31,074 94,837 275,000 Fund Balance 440,459 440,459 440,459 332,207 553,273 267,751 Licenses and Permits 331,283 331,283 331,283 11,903 25,112 40,500 Intergovernmental 213,388 213,388 213,388 29,248 39,169 35,000 Miscellaneous Revenue 23,800 23,800 23,800 - - 65,000 Transfers In - - - 404,432 712,391 683,251 Revenues Total 1,008,930 1,008,930 1,008,930 Expenditures 206,684 234,897 352,108 Personnel Services 339,663 339,663 339,663 102,912 169,193 95,193 Materials & Services 270,251 270,251 270,251 Transfers Out 3,001 3,001 3,001 - - 235,950 Contingencies and Reserve 396,015 396,015 396,015 309,595 404,090 683,251 Expenditures Total 1,008,930 1,008,930 1,008,930 94,837 308,301 - Revenue Over (Under) Expenditures - - - 1.3 1.8 2.3 Full-Time Equivalent (FTE) 2.3 2.3 2.3 Revenue Sources and Other Discussion The Licenses and Permits category of revenue, 58% of operating revenues, is the largest source within the fund. It contains revenue amounts for the various building permits issued within the City of Woodburn. These include Building and Mechanical permits, Plan Check Fees, Fire Check Fees, County Excise Taxes, and other miscellaneous fees. This fund carries a relatively large fund balance to protect against year to year volatility in building activity. Transfers Out of $3,001 is the Building Fund’s portion of the first of four annual payments for the new phone system. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 143 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 123 - Building Inspection Fund Revenues Department: 000 - Revenue 000 - Fund Balance 31,074 94,837 275,000 3081 Beginning Fund Balance 440,459 440,459 440,459 31,074 94,837 275,000 Total - Fund Balance 440,459 440,459 440,459 Licenses and Permits 113,323 167,262 94,579 3221.101 Building Permits 123,266 123,266 123,266 20,036 41,182 21,280 3221.102 Mechanical Permits 21,280 21,280 21,280 102,733 154,279 91,944 3221.105 Plan Check Fees 116,428 116,428 116,428 56,130 66,870 49,328 3221.106 Fire Check Fees 52,719 52,719 52,719 10,099 14,172 10,620 3221.109 Plan Check--Mechanical 10,640 10,640 10,640 - - - 3221.110 CET Administrative Fee 6,950 6,950 6,950 29,887 109,508 - 3891.359 CET Suspend - - - 332,207 553,274 267,751 Total - Licenses and Permits 331,283 331,283 331,283 Intergovernmental - - - 3891 Construction Excise Tax 152,888 152,888 152,888 14,345 25,112 40,000 3891.159 State Surcharge 60,000 60,000 60,000 (2,443) - 500 3891.259 State Manufactured Home Fee 500 500 500 11,903 25,112 40,500 Total - Intergovernmental 213,388 213,388 213,388 Miscellaneous Revenue 28 1,159 1,400 3611 Interest from Investments 1,400 1,400 1,400 29,220 38,010 33,600 3699 Other Miscellaneous Income 22,400 22,400 22,400 29,248 39,169 35,000 Total - Miscellaneous Revenue 23,800 23,800 23,800 Transfers In - - 65,000 3971.466 Transfer From Water Cap Const - - - - - 65,000 Total - Transfers In - - - 404,432 712,391 683,251 Department Total: 000 - Revenue 1,008,930 1,008,930 1,008,930 404,432 712,391 683,251 Revenues Total 1,008,930 1,008,930 1,008,930 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 144 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 521 - Building Program: 2241 - Building Inspection Personnel Services 143,200 143,492 235,416 5111 Regular Wages 238,818 238,818 238,818 - 23,153 1 5112 Part-Time Wages - - - 40 52 76 5211 OR Workers' Benefit 93 93 93 10,908 12,788 17,982 5212 Social Security 18,250 18,250 18,250 20,436 21,905 33,694 5213 Med, Den, Life Ins. 25,089 25,089 25,089 30,061 30,408 60,961 5214 Retirement 53,762 53,762 53,762 486 [PHONE REDACTED] Long Term Disability Ins 986 986 986 1,267 2,166 3,061 5216 Unemployment Insurance 2,152 2,152 2,152 285 [PHONE REDACTED] Life Insurance 513 513 513 206,684 234,897 352,108 Total - Personnel Services 339,663 339,663 339,663 Materials & Services 2,346 3,662 10,900 5319 Office Supplies 12,900 12,900 12,900 337 [PHONE REDACTED] Fuel 750 750 750 - - 100 5329 Other Supplies 200 200 200 - - - 5409.140 Garage Services 1,700 1,700 1,700 12,176 9,405 8,010 5419 Other Professional Serv 5,582 5,582 5,582 600 [PHONE REDACTED] Telephone/Data 700 700 700 - - 55 5422 Postage 55 55 55 10,480 8,934 12,600 5428 IS Support 13,200 13,200 13,200 280 - - 5431 Lodging (Use Travel 5439) - - - 239 - - 5433 Mileage - - - - 463 1,690 5439 Travel 1,690 1,690 1,690 16,427 11,249 10,776 5448 Internal Rent 6,880 6,880 6,880 2,405 1,878 1,878 5464 Workers' Comp 3,819 3,819 3,819 2,909 2,272 2,272 5465 General Liability Insur 3,505 3,505 3,505 201 385 1,050 5475 Vehicle Repair & Maint 1,050 1,050 1,050 570 [PHONE REDACTED] Dues & Subscriptions 950 950 950 645 675 2,350 5492 Registrations/Training 3,382 3,382 3,382 30 - 30 5498.259 St Mfg Fee 500 500 500 52,625 25,098 40,000 5498.359 State Surc 60,000 60,000 60,000 - 103,582 - 5498.459 Construction Excise Tax 152,888 152,888 152,888 642 263 1,032 5499 Other Services (Acct Closed) - - - - - 500 5729 Interest for CET 500 500 500 102,911 169,193 95,193 Total - Materials & Services 270,251 270,251 270,251 309,595 404,090 447,301 Program Total: 2241 - Building Inspection 609,914 609,914 609,914 Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.568 Transfer to Information Services 3,001 3,001 3,001 - - - Total - Transfers Out 3,001 3,001 3,001 - - - Program Total: 9711 - Operating Transfer Out 3,001 3,001 3,001 309,595 404,090 447,301 Department Total: 521 - Building 612,915 612,915 612,915 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 145 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 235,950 5921 Contingency 396,015 396,015 396,015 - - 235,950 Total - Contingencies and Unappropriated Balances 396,015 396,015 396,015 - - 235,950 Program Total: 9971 - Equity 396,015 396,015 396,015 - - 235,950 Department Total: 901 - Ending Fund Balance 396,015 396,015 396,015 309,595 404,090 683,251 Expenditures Total 1,008,930 1,008,930 1,008,930 94,837 308,301 - Fund Net: 123 - Building Inspection Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 146 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 147 Search & Seizure Fund – 132 Fund/Fund Number: Search & Seizure Fund- 132 Department/Department Number: Police - 211 Department Director: Scott Russell Description of purpose/functions of department: The Search and Seizure program allows for and sets the procedure for the seizure of private properties that are the product of illegal drug activity, and for the expenditure of the proceeds by the City for illegal drug activity investigations and subsequent arrests. Description of department, including number of personnel: The program is managed and operated by the Criminal Investigations division of the Police Department. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Search & Seizure Fund Revenues (12,636) (22,694) - Fund Balance 1,100 1,100 1,100 (58) 15,631 - Miscellaneous Revenue - - - - 7,063 - Transfers In - - - (12,694) - - Revenues Total 1,100 1,100 1,100 Expenditures 10,000 - - Materials & Services - - - - - - Contingencies and Reserve 1,100 1,100 1,100 10,000 - - Expenditures Total 1,100 1,100 1,100 (22,694) - - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Search and Seizure Fund is funded by federal grants and criminal forfeitures and varies from year to year depending on activity. The grant proceeds are used to continue police investigations directly related to gang and drug activity. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 148 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 132 - Search & Seizure Fund Revenues Department: 000 - Revenue 000 - Fund Balance (12,636) (22,694) - 3081 Beginning Fund Balance 1,100 1,100 1,100 (12,636) (22,694) - Total - Fund Balance 1,100 1,100 1,100 Miscellaneous Revenue (58) (86) - 3611 Interest from Investments - - - - 15,717 - 3692 Confiscated Cash - - - (58) 15,631 - Total - Miscellaneous Revenue - - - Transfers In - 7,063 - 3971.001 Transfer From General Fund - - - - 7,063 - Total - Transfers In - - - (12,694) - - Department Total: 000 - Revenue 1,100 1,100 1,100 (12,694) - - Revenues Total 1,100 1,100 1,100 Expenditures Department: 211 - Police Program: 2131 - Detectives Materials & Services 10,000 - - 5329 Other Supplies - - - 10,000 - - Total - Materials & Services - - - 10,000 - - Program Total: 2131 - Detectives - - - 10,000 - - Department Total: 211 - Police - - - Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - - 5921 Contingency 1,100 1,100 1,100 - - - Total - Contingencies and Unappropriated Balances 1,100 1,100 1,100 - - - Program Total: 9971 - Equity 1,100 1,100 1,100 - - - Department Total: 901 - Ending Fund Balance 1,100 1,100 1,100 10,000 - - Expenditures Total 1,100 1,100 1,100 (22,694) - - Fund Net: 132 - Search & Seizure Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 149 Housing Rehabilitation Fund – 137 Fund/Fund Number: Housing Rehabilitation Fund - 137 Department/Department Number: Housing - 531 Department Director: Jim Description of Purpose/Functions of department: The City of Woodburn was awarded Community Development Block Grant (CDBG) Housing Rehabilitation grants in the mid 80’s, and again in the mid 90’s, for lending to area homeowners eligible for the program. Over the years, through repayment of loans, the Housing Rehabilitation Program had accumulated approximately $674,585. This income was divided into two categories, restricted (program income) and unrestricted income, based on contract requirements when the grants were originally awarded. Restricted income ($453,305) is income received from grant years 1993 or later, and we are required to use it to continue the Housing Rehabilitation Program. The unrestricted funds (approximately $221,000) had been used for the Business Assistance Loan Program, which was terminated July 1, 2013 due to a lack of interest in the program. The majority of the restricted funds were again loaned out in 2009-11. The last round of loans created considerable interest in the Housing Rehabilitation Program. More than 90 City residents applied for funding, with 29 receiving loans. Because of this outstanding need, Woodburn qualified in May, 2012 for another Community Development Block Grant for housing funds, and were awarded $400,000. New rules require local governments using CDBG funds to enter into Intergovernmental Agreements (IGA’s) with a minimum of two other local governments. The City did so with the City of Stayton and Marion County, with Woodburn serving as the lead applicant/administrator. The IGA specifies that 25% of the grant funds could be used by Stayton to assist in addressing their waiting list. Additional program rules require that the lead applicant transfer the responsibility of managing the program to an appropriate non-profit organization. The City did so with Valley Development Initiatives (VDI), through a sub- recipient agreement. VDI is staffed by the Mid-Willamette Valley Council of Governments (COG), who also manages housing rehabilitation programs for the cities of Aumsville, Aurora, Gervais, Hubbard, Jefferson, Scotts Mills, Stayton, the Santiam Canyon, Turner and Marion County. The CDBG allows up to $105,000 for management and administration of the program. VDI will receive $90,000 for grant administration, program management, and environmental review. The remaining $310,000 in CDBG funds will be used for lending ($232,500 in loan funds will be used by the City of Woodburn and $77,500 will be used by the City of Stayton). Description of department, including number of personnel: The Economic and Community Development Director oversees these programs and there are labor allocations to this fund. See Personnel Allocation on page 212 for allocation details. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 150 Description of FY 2013-14 accomplishments:  The City received additional CDBG funds to continue the Housing Rehabilitation Program  Extensive public outreach occurred promoting the program  Several housing rehabilitation loans have occurred in Woodburn, unincorporated Marion County and Stayton. Description of FY 2014-15 proposed focus/goals:  Continue to loan out all CDBG housing rehabilitation funds.  Continue to administer the housing rehabilitation program. Description of major difference(s) between FY 2013-14 and FY 2014-15: The CDBG funded program ends in the fall of 2014. Unallocated CDBG funds will be returned to the State, which administers the federal program. Additional funding, through loan payoff will need to accumulate before the program continues. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Housing Rehab Fund Revenues 266,582 331,112 274,000 Fund Balance 113,583 113,583 113,583 60,324 16,161 9,500 Miscellaneous Revenue 1,000 1,000 1,000 21,005 35,411 20,000 Other Financing Sources 20,000 20,000 20,000 6,628 - - Transfers In - - - 354,538 382,684 303,500 Revenues Total 134,583 134,583 134,583 Expenditures 10,217 9,378 13,736 Personnel Services 12,502 12,502 12,502 13,209 35,287 40,200 Materials & Services 40,200 40,200 40,200 - - 200,000 Transfers Out - - - - - 49,564 Contingencies and Reserve 81,881 81,881 81,881 23,426 44,665 303,500 Expenditures Total 134,583 134,583 134,583 331,112 338,019 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Other Financing Sources is loan repayments scheduled from borrowers, which comprises the majority of operating revenues for this fund. The Miscellaneous Revenue category declined because it previously included rent for properties that may be declared surplus and sold. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 151 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 137 - Housing Rehab Fund Revenues Department: 000 - Revenue 000 - Fund Balance 266,582 331,112 274,000 3081 Beginning Fund Balance 113,583 113,583 113,583 266,582 331,112 274,000 Total - Fund Balance 113,583 113,583 113,583 Miscellaneous Revenue 1,556 1,511 2,000 3611 Interest from Investments 1,000 1,000 1,000 15,550 14,650 7,500 3625 Facilities Rent - - - 43,217 - - 3642.110 Small Business Loan - - - 60,324 16,161 9,500 Total - Miscellaneous Revenue 1,000 1,000 1,000 Other Financing Sources - 9,137 - 3824.000 Loan Payback 2000 - - - - - 5,000 3824.087 Loan Payback 1987 5,000 5,000 5,000 - - 5,000 3824.089 Loan Payback 1989 5,000 5,000 5,000 - 23,353 - 3824.095 Loan Payback 1995 - - - - - 5,000 3824.096 Loan Payback 1996 5,000 5,000 5,000 17,295 - 5,000 3824.097 Loan Payback 1997 5,000 5,000 5,000 - 660 - 3824.098 Loan Payback 1998 - - - 3,710 2,261 - 3824.099 Loan Payback 1999 - - - 21,005 35,411 20,000 Total - Other Financing Sources 20,000 20,000 20,000 Transfers In 6,628 - - 3971.252 Transfer From Bancroft - - - 6,628 - - Total - Transfers In - - - 354,538 382,684 303,500 Department Total: 000 - Revenue 134,583 134,583 134,583 354,538 382,684 303,500 Revenues Total 134,583 134,583 134,583 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 152 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 531 - Housing Rehabilitation Program: 5911 - Housing Personnel Services 7,408 6,780 9,311 5111 Regular Wages 8,973 8,973 8,973 2 2 3 5211 OR Workers' Benefit 4 4 4 541 [PHONE REDACTED] Social Security 668 668 668 811 758 1,084 5213 Med, Den, Life Ins. 591 591 591 1,344 1,206 2,465 5214 Retirement 2,131 2,131 2,131 29 29 39 5215 Long Term Disability Ins 37 37 37 65 88 121 5216 Unemployment Insurance 81 81 81 17 15 20 5217 Life Insurance 17 17 17 10,217 9,378 13,736 Total - Personnel Services 12,502 12,502 12,502 Materials & Services - - 100 5329 Other Supplies 100 100 100 - 11,465 11,000 5419 Other Professional Serv 12,000 12,000 12,000 - - 100 5451 Natural Gas 100 100 100 11,013 - 2,000 5491 Dues & Subscriptions 2,000 2,000 2,000 - - 1,000 5492 Registrations/Training 1,000 1,000 1,000 1,858 925 1,000 5498 Permits/Fees 1,000 1,000 1,000 167 968 1,000 5499 Other Services (Acct Closed) - - - 31 21,928 24,000 5499.101 Housing Rehab Loans 24,000 24,000 24,000 140 - - 5500 Banking Fees & Charges - - - 13,209 35,287 40,200 Total - Materials & Services 40,200 40,200 40,200 23,426 44,665 53,936 Program Total: 5911 - Housing 52,702 52,702 52,702 Program: 9711 - Operating Transfer Out Transfers Out - - 200,000 5811.001 Transfer to General Fund - - - - - 200,000 Total - Transfers Out - - - - - 200,000 Program Total: 9711 - Operating Transfer Out - - - 23,426 44,665 253,936 Department Total: 531 - Housing Rehabilitation 52,702 52,702 52,702 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 49,564 5921 Contingency 81,881 81,881 81,881 - - 49,564 Total - Contingencies and Unappropriated Balances 81,881 81,881 81,881 - - 49,564 Program Total: 9971 - Equity 81,881 81,881 81,881 - - 49,564 Department Total: 901 - Ending Fund Balance 81,881 81,881 81,881 23,426 44,665 303,500 Expenditures Total 134,583 134,583 134,583 331,112 338,019 - Fund Net: 137 - Housing Rehab Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 153 Special Assessment Fund – 360 Fund/Fund Number: Special Assessment Fund - 360 Department/Department Number: PW Administration Department Director: Randy Scott Description of purpose/functions of department: This fund is used when assessments are issued against property owners for street, water, wastewater, or storm improvement are made which benefit the adjacent property and without the assessment the project may not be done. Description of department, including number of personnel: There are no personnel costs associated with this fund. The monies collected on individual assessments are used to pay off outstanding liens. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Special Assessment Fund Revenues 974,290 1,000,961 832,000 Fund Balance 1,050,000 1,050,000 1,050,000 27,867 24,013 40,685 Miscellaneous Revenue 22,449 22,449 22,449 1,002,157 1,024,974 872,685 Revenues Total 1,072,449 1,072,449 1,072,449 Expenditures 1,196 62 - Materials & Services - - - - - 872,685 Contingencies and Reserve 1,072,449 1,072,449 1,072,449 1,196 62 872,685 Expenditures Total 1,072,449 1,072,449 1,072,449 1,000,961 1,024,912 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The fund collects repayment from various Local Improvement Districts (LIDs) for special projects. The budgeted amount is expected repayments, including interest, to be collected during the fiscal year. Revenue for this fund is declining, as the outstanding balance on special assessments has declined to approximately $40,000. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 154 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 360 - Special Assessment Fund Revenues Department: 000 - Revenue 000 - Fund Balance 974,290 1,000,961 832,000 3081 Beginning Fund Balance 1,050,000 1,050,000 1,050,000 974,290 1,000,961 832,000 Total - Fund Balance 1,050,000 1,050,000 1,050,000 Miscellaneous Revenue 3,737 4,479 6,000 3611 Interest from Investments 6,000 6,000 6,000 3,394 3,127 3,000 3614 Special Assessment-Intere 3,000 3,000 3,000 592 956 - 3681 Special Assessment Princi - - - - [PHONE REDACTED].001 LID Alley - - - 14,202 10,331 10,000 3681.004 LID Boones Ferry 9,500 9,500 9,500 1,520 - 6,099 3681.007 LID Tout - - - 1,315 1,163 1,449 3681.008 LID Hardcastle 1,449 1,449 1,449 - 676 10,592 3681.009 LID Parr Road - - - 1,209 772 1,045 3681.010 LID West Lincoln 1,000 1,000 1,000 1,899 2,036 2,000 3681.011 LID Ironwood 1,500 1,500 1,500 27,867 24,013 40,685 Total - Miscellaneous Revenue 22,449 22,449 22,449 1,002,157 1,024,974 872,685 Department Total: 000 - Revenue 1,072,449 1,072,449 1,072,449 1,002,157 1,024,974 872,685 Revenues Total 1,072,449 1,072,449 1,072,449 Expenditures Department: 691 - Public Works Administration Program: 6999 - Public Works Admin & 9531 -Construction Materials & Services 214 - - 5422 Postage - - - 31 - - 5496 Filing/Recording - - - 951 62 - 5500 Banking Fees & Charges - - - 1,196 62 - Total - Materials & Services - - - 1,196 62 - Program Total: 6999 - Public Works Admin - - - 1,196 62 - Department Total: 691 - Public Works Administration - - - Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 872,685 5921 Contingency - - - - - - 5981.005 Reserve for Future Construction 1,072,449 1,072,449 1,072,449 - - 872,685 Total - Contingencies and Unappropriated Balances 1,072,449 1,072,449 1,072,449 - - 872,685 Program Total: 9971 - Equity 1,072,449 1,072,449 1,072,449 - - 872,685 Department Total: 901 - Ending Fund Balance 1,072,449 1,072,449 1,072,449 1,196 62 872,685 Expenditures Total 1,072,449 1,072,449 1,072,449 1,000,961 1,024,912 - Fund Net: 360 - Special Assessment Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 155 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 of department: The Parks SDC Fund collects system development charges assessed against residential and commercial construction projects. Parks SDC funds can only be utilized by the City to support park planning and development projects that add capacity to the City’s parks system. Description of department, including number of personnel: There are no FTE directly associated with this fund. Description of FY 2013-14 accomplishments:  Received funding for and initiated the Legion Park Rehabilitation Project Description of FY 2014-15 proposed focus/goals:  Update Park SDC Methodology  Complete the Legion Park Rehabilitation Project  Update Legion Park Master Plan Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Parks SDC Fund Revenues 406,406 446,130 450,000 Fund Balance 394,000 394,000 394,000 93,824 49,175 20,000 Charges for Goods and Services 90,000 90,000 90,000 1,524 1,990 2,785 Miscellaneous Revenue 2,785 2,785 2,785 - - 89,000 Transfers In - - - 501,754 497,295 561,785 Revenues Total 486,785 486,785 486,785 Expenditures 6,846 3,533 30,000 Materials & Services 30,000 30,000 30,000 48,778 24,345 - Capital Outlay - - - - 207,000 185,000 Transfers Out 185,000 185,000 185,000 - - 346,785 Contingencies and Reserve 271,785 271,785 271,785 55,624 234,878 561,785 Expenditures Total 486,785 486,785 486,785 446,130 262,417 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 156 Revenue Sources and Other Discussion This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring. The slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. Transfers Out of $185,000 represents a transfer to the General Cap Const Fund for project CPGF1045 Legion Park Rehab Improvements. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. See Capital Construction Projects beginning on page 220 for information on all budgeted capital projects. Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 364 - Parks SDC Fund Revenues Department: 000 - Revenue 000 - Fund Balance 406,406 446,130 450,000 3081 Beginning Fund Balance 394,000 394,000 394,000 406,406 446,130 450,000 Total - Fund Balance 394,000 394,000 394,000 Charges for Goods and Services 93,824 49,175 20,000 3458.501 Park's SDC's 90,000 90,000 90,000 93,824 49,175 20,000 Total - Charges for Goods and Services 90,000 90,000 90,000 Miscellaneous Revenue 1,524 1,991 2,785 3611 Interest from Investments 2,785 2,785 2,785 1,524 1,991 2,785 Total - Miscellaneous Revenue 2,785 2,785 2,785 Transfers In - - 89,000 3971.358 Transfer From General Cap Const - - - - - 89,000 Total - Transfers In - - - 501,754 497,295 561,785 Department Total: 000 - Revenue 486,785 486,785 486,785 501,754 497,295 561,785 Revenues Total 486,785 486,785 486,785 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 157 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 491 - Parks Administration Program: 9511 - Design Engineering Materials & Services 6,500 3,533 30,000 5419 Other Professional Serv 30,000 30,000 30,000 346 - - 5500 Banking Fees & Charges - - - 6,846 3,533 30,000 Total - Materials & Services 30,000 30,000 30,000 6,846 3,533 30,000 Program Total: 9511 - Design Engineering 30,000 30,000 30,000 Program: 9531 - Construction Capital Outlay 48,778 14,226 - 5637.009 Greenway - - - - 10,119 - 5637.040 Centennial Park - - - 48,778 24,345 - Total - Capital Outlay - - - 48,778 24,345 - Program Total: 9531 - Construction - - - Program: 9711 - Operating Transfer Out Transfers Out - 207,000 185,000 5811.358 Transfer to General Cap Const Fund 185,000 185,000 185,000 - 207,000 185,000 Total - Transfers Out 185,000 185,000 185,000 - 207,000 185,000 Program Total: 9711 - Operating Transfer Out 185,000 185,000 185,000 55,624 234,878 215,000 Department Total: 491 - Parks Administration 215,000 215,000 215,000 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 346,785 5981.005 Reserve for Future Construction 271,785 271,785 271,785 - - 346,785 Total - Contingencies and Unappropriated Balances 271,785 271,785 271,785 - - 346,785 Program Total: 9971 - Equity 271,785 271,785 271,785 - - 346,785 Department Total: 901 - Ending Fund Balance 271,785 271,785 271,785 55,624 234,878 561,785 Expenditures Total 486,785 486,785 486,785 446,130 262,417 - Fund Net: 364 - Parks SDC Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 158 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 159 Street SDC Fund – 376 Fund/Fund Number: Street SDC Fund - 376 Department/Department Number: Maintenance - 631 Department Director: Randy Scott Description of purpose/functions of department: This fund is for the collection of Transportation System Development Charge (SDC) assessed against new development at the time the building permit is issued and used to fund improvements necessitated by increased demand for capacity. Revenue in this fund is used only for capacity improvements. SDC is based on the number of increased automobile trips expected by any given type of development. The fee for a new single-family residence is $3,532. Description of department, including number of personnel: There are no personnel costs associated with this fund. Description of FY 2013-14 accomplishments:  Relocation city water and sewer lines in the vicinity of the interchange prior to the State beginning construction of the interchange improvements  Interchange – Local Traffic Management  Interchange – Tree removal and fence installation near right-of-way Description of FY 2014-15 proposed focus/goals:  Interchange-Finalize water and sewer line relocations in the vicinity of the interchange prior to road construction improvements by the State. The City has been performing ongoing work related to the Oregon Department of Transportation’s interchange improvement project. The City originally owed the State of Oregon $5.5 million for project, but the City will be allowed to credit costs incurred against the original balance. The project may need to be fully completed and evaluated before the City’s exact liability can be calculated. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 160 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Street SDC Fund Revenues 5,650,804 5,176,680 5,000,000 Fund Balance 4,598,000 4,598,000 4,598,000 400,172 411,527 300,000 Charges for Goods and Services 300,000 300,000 300,000 19,719 25,112 34,000 Miscellaneous Revenue 34,000 34,000 34,000 4,806 39,221 - Other Financing Sources - - - 71,887 - 39,221 Transfers In 39,221 39,221 39,221 6,147,388 5,652,540 5,373,221 Revenues Total 4,971,221 4,971,221 4,971,221 Expenditures 211,049 - - Materials & Services - - - 725,140 488,371 867,500 Capital Outlay - - - 34,519 33,519 37,520 Debt Service 36,268 36,268 36,268 - - - Transfers Out 200,000 200,000 200,000 - - 4,468,201 Contingencies and Reserve 4,734,953 4,734,953 4,734,953 970,708 521,890 5,373,221 Expenditures Total 4,971,221 4,971,221 4,971,221 5,176,680 5,130,650 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Charges for Goods and Services category generate revenues in the fund. This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring – the slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. Transfers In of $39,221 represents repayment from the General Fund, Water Fund, and Sewer Fund for an inter- fund loan for the City’s accounting and utility billing system. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. Transfers Out of $200,000 represents a transfer of $25,000 to the Street & Storm Cap Construction Fund for half of project CDSW1420, $125,000 to the Water Cap Const Fund for half of project CDWA1158, and $50,000 to the Sewer Cap Construction Fund for project CDSW1143. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. See Capital Construction Projects beginning on page 220 for information on all budgeted capital projects. The debt serviced by this fund matures in FY 2017-2018 and the outstanding principal as of June 30, 2014 is only $126,110. For a detailed listing of the debt outstanding, and annual debt service of the City, please refer to Debt Overview on page 211. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 161 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 376 - Street SDC Fund Revenues Department: 000 - Revenue 000 - Fund Balance 5,650,804 5,176,680 5,000,000 3081 Beginning Fund Balance 4,598,000 4,598,000 4,598,000 5,650,804 5,176,680 5,000,000 Total - Fund Balance 4,598,000 4,598,000 4,598,000 Charges for Goods and Services 400,172 411,527 300,000 3458.101 Transportation Impact Fees 300,000 300,000 300,000 400,172 411,527 300,000 Total - Charges for Goods and Services 300,000 300,000 300,000 Miscellaneous Revenue 19,586 24,947 34,000 3611 Interest from Investments 34,000 34,000 34,000 133 165 - 3615 Interest fr Deferred Pmts - - - 19,719 25,112 34,000 Total - Miscellaneous Revenue 34,000 34,000 34,000 Other Financing Sources 4,806 39,221 - 3812 Interfund Loan Repayment - - - 4,806 39,221 - Total - Other Financing Sources - - - Transfers In 71,887 - - 3971.001 Transfer From General Fund - - - - - 39,221 3972 Interfund Loan Transfer 39,221 39,221 39,221 71,887 - 39,221 Total - Transfers In 39,221 39,221 39,221 6,147,388 5,652,540 5,373,221 Department Total: 000 - Revenue 4,971,221 4,971,221 4,971,221 6,147,388 5,652,540 5,373,221 Revenues Total 4,971,221 4,971,221 4,971,221 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 162 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 631 - Maintenance Program: 9111 - Debt Service Debt Service 24,228 33,519 29,663 5711 Bond Principal, 1999 Oregon EDD, Due 12/1 29,895 29,895 29,895 10,291 - 7,857 5721 Bond Interest, 1999 Oregon EDD, Due 12/1 6,373 6,373 6,373 34,519 33,519 37,520 Total - Debt Service 36,268 36,268 36,268 34,519 33,519 37,520 Program Total: 9111 - Debt Service 36,268 36,268 36,268 Program: 9511 - Design Engineering Materials & Services 28,428 - - 5419 Other Professional Serv - - - 5,850 - - 5500 Banking Fees & Charges - - - 34,278 - - Total - Materials & Services - - - 34,278 - - Program Total: 9511 - Design Engineering - - - Program: 9531 - Construction Materials & Services 176,771 - - 5419 Other Professional Serv - - - 176,771 - - Total - Materials & Services - - - Capital Outlay 725,140 488,371 867,500 5631 Streets/Alleys/Sidewalks - - - 725,140 488,371 867,500 Total - Capital Outlay - - - 901,911 488,371 867,500 Program Total: 9531 - Construction - - - Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.363 Transfer to Street & Storm Cap Const Fund 25,000 25,000 25,000 - - - 5811.466 Transfer to Water Cap Const Fund 125,000 125,000 125,000 - - - 5811.465 Transfer to Sewer Cap Const Fund 50,000 50,000 50,000 - - - Total - Transfers Out 200,000 200,000 200,000 970,708 521,890 905,020 Department Total: 631 - Maintenance 236,268 236,268 236,268 Program: 9971 - Equity Contingencies and Unappropriated Balances - - 4,468,201 5981.005 Reserve for Future Construction 4,628,668 4,628,668 4,628,668 - - - 5981.007 Reserve for Debt Service 106,285 106,285 106,285 - - 4,468,201 Total - Contingencies and Unappropriated Balances 4,734,953 4,734,953 4,734,953 - - 4,468,201 Program Total: 9971 - Equity 4,734,953 4,734,953 4,734,953 970,708 521,890 5,373,221 Expenditures Total 4,971,221 4,971,221 4,971,221 5,176,680 5,130,650 - Fund Net: 376 - Street SDC Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 163 Storm SDC Fund – 377 Fund/Fund Number: Storm SDC Fund - 377 Department/Department Number: Maintenance - 631 Department Director: Randy Scott Description of purpose/functions of department: Storm Water System Development Charges are generated by assessing new development for increased demands for capacity and collected at the time the building permit is issued. This revenue can only be used for increased capacity. The fee for a new single family residence is $55 per 500 square feet (SF) of impervious surface. A new single family residence with a 1500 SF house, a 400 SF garage and a 400 SF driveway would be $253. Description of department, including number of personnel: There are no personnel or personnel costs associated with this fund. Description of FY 2013-14 accomplishments:  Due to lack of development and reduced revenues no projects were funded in FY 2013-14 Description of FY 2014-15 proposed focus/goals:  No major projects are planned for FY 2014-15 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Storm SDC Fund Revenues 422,081 443,092 463,000 Fund Balance 467,000 467,000 467,000 19,397 25,328 15,000 Charges for Goods and Services 15,000 15,000 15,000 1,614 1,699 2,000 Miscellaneous Revenue 2,000 2,000 2,000 443,092 470,119 480,000 Revenues Total 484,000 484,000 484,000 Expenditures - - 25,000 Transfers Out - - - - - 455,000 Contingencies and Reserve 484,000 484,000 484,000 - - 480,000 Expenditures Total 484,000 484,000 484,000 443,092 470,119 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Charges for Goods and Services category generate revenues in the fund. This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring – the slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 164 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 377 - Storm SDC Fund Revenues Department: 000 - Revenue 000 - Fund Balance 422,081 443,092 463,000 3081 Beginning Fund Balance 467,000 467,000 467,000 422,081 443,092 463,000 Total - Fund Balance 467,000 467,000 467,000 Charges for Goods and Services 19,397 25,328 15,000 3458.201 Storm SDC's 15,000 15,000 15,000 19,397 25,328 15,000 Total - Charges for Goods and Services 15,000 15,000 15,000 Miscellaneous Revenue 1,614 1,699 2,000 3611 Interest from Investments 2,000 2,000 2,000 1,614 1,699 2,000 Total - Miscellaneous Revenue 2,000 2,000 2,000 443,092 470,119 480,000 Department Total: 000 - Revenue 484,000 484,000 484,000 443,092 470,119 480,000 Revenues Total 484,000 484,000 484,000 Expenditures Department: 631 - Maintenance Program: 9711 - Operating Transfer Out Transfers Out - - 25,000 5811.363 Transfer to Street & Storm Cap Const Fund - - - - - 25,000 Total - Transfers Out - - - - - 25,000 Program Total: 9711 - Operating Transfer Out - - - - - 25,000 Department Total: 631 - Maintenance - - - Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 455,000 5981.005 Reserve for Future Construction 484,000 484,000 484,000 - - 455,000 Total - Contingencies and Unappropriated Balances 484,000 484,000 484,000 - - 455,000 Program Total: 9971 - Equity 484,000 484,000 484,000 - - 455,000 Department Total: 901 - Ending Fund Balance 484,000 484,000 484,000 - - 480,000 Expenditures Total 484,000 484,000 484,000 443,092 470,119 - Fund Net: 377 - Storm SDC Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 165 Water SDC Fund – 474 Fund/Fund Number: Water SDC Fund - 474 Department/Department Number: Water - 611 Department Director: Randy Scott Description of purpose/functions of department: Water System Development Charges (SDCs) are generated by assessing new development for adding increased capacity to the water system. These revenues are charged at the time the building permit is issued. Revenue is used solely for to increase capacity. The Water SDC for a new single-family residence is $2,085. Description of FY 2013-14 accomplishments:  Due to lack of development and reduced revenues no projects were funded in FY 2013-14 Description of FY 2014-15 proposed focus/goals:  Goal is to continue to complete sections of water lines to eliminate dead ends and provide better circulation and pressure to all parts of the water system. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Water SDC Revenues 398,039 662,183 600,000 Fund Balance 794,000 794,000 794,000 260,919 76,311 60,000 Charges for Goods and Services 60,000 60,000 60,000 3,225 2,876 3,475 Miscellaneous Revenue 3,475 3,475 3,475 662,183 741,370 663,475 Revenues Total 857,475 857,475 857,475 Expenditures - - 40,000 Transfers Out 50,000 50,000 50,000 - - 623,475 Contingencies and Reserve 807,475 807,475 807,475 - - 663,475 Expenditures Total 857,475 857,475 857,475 662,183 741,370 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Charges for Goods and Services category generate revenues in the fund. This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring – the slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. The Transfers Out of $50,000 represents a transfer to the Water Fund for a portion of the Water Master Plan that is expected to be completed in the coming year. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 166 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 474 - Water SDC Revenues Department: 000 - Revenue 000 - Fund Balance 398,039 662,183 600,000 3081 Beginning Fund Balance 794,000 794,000 794,000 398,039 662,183 600,000 Total - Fund Balance 794,000 794,000 794,000 260,919 76,310 60,000 3458.301 Water SDC's 60,000 60,000 60,000 260,919 76,310 60,000 Total - Charges for Goods and Services 60,000 60,000 60,000 2,166 2,876 3,475 3611 Interest from Investments 3,475 3,475 3,475 1,060 - - 3699 Other Miscellaneous Income - - - 3,225 2,876 3,475 Total - Miscellaneous Revenue 3,475 3,475 3,475 662,183 741,370 663,475 Department Total: 000 - Revenue 857,475 857,475 857,475 662,183 741,370 663,475 Revenues Total 857,475 857,475 857,475 Department: 611 - Water Program: 9711 - Operating Transfer Out Transfers Out - - 40,000 5811.466 Transfer to Water Cap Const - - - - - - 5811.470 Transfer to Water 50,000 50,000 50,000 - - 40,000 Total - Transfers Out 50,000 50,000 50,000 - - 40,000 Program Total: 9711 - Operating Transfer Out 50,000 50,000 50,000 - - 40,000 Department Total: 611 - Water 50,000 50,000 50,000 Program: 9971 - Equity Contingencies and Unappropriated Balances - - 623,475 5981.005 Reserve for Future Construction 807,475 807,475 807,475 - - 623,475 Total - Contingencies and Unappropriated Balances 807,475 807,475 807,475 - - 623,475 Program Total: 9971 - Equity 807,475 807,475 807,475 - - 623,475 Department Total: 901 - Ending Fund Balance 807,475 807,475 807,475 - - 663,475 Expenditures Total 857,475 857,475 857,475 662,183 741,370 - Fund Net: 474 - Water SDC - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 167 Sewer SDC Fund – 475 Fund/Fund Number: Sewer SDC Fund - 475 Department/Department Number: Sewer - 621 Department Director: Randy Scott Description of purpose/functions of department: Sewer Systems Development Charges (SDCs) are generated by assessing new development for increased demands for capacity on the sewer system. This revenue is collected at the time the building permit is issued and can only be used for increased capacity. The fee for a new single-family residence is $2,977. Funds are used for capacity improvements for sanitary sewer projects. Description of FY 2013-14 accomplishments:  Due to lack of development and reduced revenues no projects were funded in FY 2013-14 Description of FY 2014-15 proposed focus/goals:  No projects are planned for FY 2014-15 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Sewer SDC Revenues 106,453 273,587 273,000 Fund Balance 591,000 591,000 591,000 166,529 174,123 100,000 Charges for Goods and Services 110,000 110,000 110,000 605 1,555 1,750 Miscellaneous Revenue 1,800 1,800 1,800 273,587 449,265 374,750 Revenues Total 702,800 702,800 702,800 Expenditures - - 374,750 Contingencies and Reserve 702,800 702,800 702,800 - - 374,750 Expenditures Total 702,800 702,800 702,800 273,587 449,265 - Revenue Over (Under) Expenditures - - - Revenue Sources and Other Discussion The Charges for Goods and Services category generate revenues in the fund. This fund’s revenue is dependent on the collection of System Development Charges (SDCs). SDC fees are dependent on development occurring – the slowdown in the economy and the slow recovery have a direct impact on the fund’s ability to finance capital improvements. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 168 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 475 - Sewer SDC Revenues Department: 000 - Revenue 000 - Fund Balance 106,453 273,587 273,000 3081 Beginning Fund Balance 591,000 591,000 591,000 106,453 273,587 273,000 Total - Fund Balance 591,000 591,000 591,000 166,529 174,123 100,000 3458.401 Sewer SDC's 110,000 110,000 110,000 166,529 174,123 100,000 Total - Charges for Goods and Services 110,000 110,000 110,000 605 1,555 1,750 3611 Interest from Investments 1,800 1,800 1,800 605 1,555 1,750 Total - Miscellaneous Revenue 1,800 1,800 1,800 273,587 449,265 374,750 Department Total: 000 - Revenue 702,800 702,800 702,800 273,587 449,265 374,750 Revenues Total 702,800 702,800 702,800 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 374,750 5981.005 Reserve for Future Construction 702,800 702,800 702,800 - - 374,750 Total - Contingencies and Unappropriated Balances 702,800 702,800 702,800 - - 374,750 Program Total: 9971 - Equity 702,800 702,800 702,800 - - 374,750 Department Total: 901 - Ending Fund Balance 702,800 702,800 702,800 - - 374,750 Expenditures Total 702,800 702,800 702,800 273,587 449,265 - Fund Net: 475 - Sewer SDC - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 169 Internal Services Funds ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 170 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 171 Information Services Fund – 568 Fund/Fund Number: Information Services Fund - 568 Department/Department Number: Finance - 151 Department Director: Christina Shearer Description of purpose/functions of department: This program provides the City’s Information Services operations and maintenance. The program is also responsible for funding the systematic replacement of network and desktop assets. Costs are distributed based on the number of personal computers (PC’s) and printers used by each program. The methodology for charging out costs is revised to include labor costs in 2013-2014 and to account for all program costs within the Information Services program budget. The Program provides professional and technical assistance to all City departments for their information processing needs. To enhance technical support, training is provided on an as-needed basis. The program utilizes contractual services for part of the operation and support requirements of the City’s Information Services. Description of department, including number of personnel: The department consists of four staff members. Description of FY 2013-14 accomplishments:  Replaced outdated and unsupported NEC phone system including a 10Gb upgrade from City Hall to Police Department, and a 1Gb upgrade on some other network switches  Continuation of upgrades of personal computers and software  Added IT support for Aurora Fire and continued supporting 6 other outside agencies  Continue working with each department to develop a strategic IT plan with the goal of solving issues and helping improve processes and productivity Description of FY 2014-15 proposed focus/goals:  Set up a Microsoft Enterprise Agreement Upgrade that will allow us to keep all PCs on the latest version of MS Office, SharePoint, and other miscellaneous MS products; once in place upgrading all PCs to MS Office 2013  Improve redundancies in our network such as adding dual routes for failover and redundant power supplies to critical network hardware  Migrate some old physical server to new virtual servers  Work with Public Works on integrating their main software, CarteGraph, into their work environment better, see about using it wirelessly out in the field  Continuation of upgrades of personal computers and software ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 172 Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Information Services Revenues 154,205 50,352 18,000 Fund Balance 70,000 70,000 70,000 67,909 77,193 67,711 Charges for Goods and Services 70,511 70,511 70,511 685,375 583,183 661,050 Miscellaneous Revenue 692,048 692,048 692,048 12,830 - 187,000 Transfers In 57,529 57,529 57,529 920,319 710,728 933,761 Revenues Total 890,088 890,088 890,088 Expenditures 326,221 344,964 359,339 Personnel Services 358,961 358,961 358,961 420,768 222,858 274,161 Materials & Services 398,735 398,735 398,735 122,978 74,542 277,000 Capital Outlay 87,529 87,529 87,529 - - 23,261 Contingencies and Reserve 44,863 44,863 44,863 869,967 642,364 933,761 Expenditures Total 890,088 890,088 890,088 50,352 68,364 - Revenue Over (Under) Expenditures - - - 4.0 4.0 4.0 Full-Time Equivalent (FTE) 4.0 4.0 4.0 Revenue Sources and Other Discussion The Miscellaneous category in an internal service fund such as Information Services represents the charge assessed to city departments for network support, technology maintenance and replacement support. In the case of the Information Services Fund, this equates to $692,048. This is budgeted based on an average cost per computer in service within the department. The Transfers In of $57,529 represents payments from the other funds for the annual payment due to the vendor for the phone system purchased in FY 2013-14. These payments will continue for four years. Charges for Goods and Services include Intergovernmental support revenue for network maintenance and support provided to area agencies. At $70,511, this revenue source provides 9% of the total operating revenue in the fund. Materials & Services increased based on our detailed review of capital outlay. There was $50,000 of computer expense budgeted as capital outlay in the prior year that is now budgeted as Materials & Services. Capital Outlay expenditures for this fund are equipment related, not capital projects. The line item detail report for this fund shows the types of equipment purchases planned, including $57,529 for the phone system. Network is budgeted at $30,000 which will capture the cost for any replacement components to maintain and expand the City’s network. These assets are typically servers, which qualify as capital outlay. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 173 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 568 - Information Services Revenues Department: 000 - Revenue 000 - Fund Balance 154,205 50,352 18,000 3081 Beginning Fund Balance 70,000 70,000 70,000 154,205 50,352 18,000 Total - Fund Balance 70,000 70,000 70,000 - 15,611 - 3421 Police Reimbursements - - - 12,746 11,195 11,195 3421.002 Reimbursements Hubbard 11,195 11,195 11,195 18,703 9,424 15,198 3421.003 Reimbursements Mt Angel 15,198 15,198 15,198 28,509 23,994 23,318 3421.004 Reimbursements Silverton 23,318 23,318 23,318 - 38 - 3421.005 Reimburse Aurora FD - - - - 4,380 - 3421.007 Reimburse Mt Angel FD - - - 7,950 12,552 18,000 3421.008 Reimbursement METCOM (Norcom) 20,800 20,800 20,800 67,909 77,193 67,711 Total - Charges for Goods and Services 70,511 70,511 70,511 (491) [PHONE REDACTED] Interest from Investments 300 300 300 489,457 423,004 475,050 3652.001 IS Revenue - General Fund 537,308 537,308 537,308 16,113 14,502 12,600 3652.110 IS Revenue - Transit 19,140 19,140 19,140 10,480 8,934 12,600 3652.123 IS Revenue - Building Inspection 13,200 13,200 13,200 2,161 - - 3652.134 IS Revenue - Weed & Seed - - - 2,763 2,234 - 3652.138 IS Revenue - RSVP - - - 13,755 11,168 15,750 3652.140 IS Revenue - Street 23,100 23,100 23,100 27,510 24,759 34,650 3652.470 IS Revenue - Water 36,300 36,300 36,300 37,447 33,702 56,700 3652.472 IS Revenue - Sewer 62,700 62,700 62,700 13,755 10,274 - 3652.478 IS Revenue - Surface Water - - - 52,385 47,146 53,400 3652.582 IS Revenue - Public Works Services - - - 7,610 352 - 3699 Other Miscellaneous Income - - - 12,430 6,949 - 3881 Reimbursements - - - 685,375 583,183 661,050 Total - Miscellaneous Revenue 692,048 692,048 692,048 - - 187,000 3971.001 Transfer From General Fund 23,769 23,769 23,769 - - - 3971.110 Transfer From Transit 3,001 3,001 3,001 - - - 3971.123 Transfer From Building 3,001 3,001 3,001 - - - 3971.140 Transfer From Street 4,501 4,501 4,501 - - - 3971.470 Transfer From Water 9,753 9,753 9,753 - - - 3971.472 Transfer From Sewer 13,504 13,504 13,504 12,830 - - 3971.580 Transfer From Central Stores - - - 12,830 - 187,000 Total - Transfers In 57,529 57,529 57,529 920,319 710,728 933,761 Department Total: 000 - Revenue 890,088 890,088 890,088 920,319 710,728 933,761 Revenues Total 890,088 890,088 890,088 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 174 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 151 - Finance Program: 1921 - Information Services Personnel Services 222,528 229,173 234,224 5111 Regular Wages 238,750 238,750 238,750 - - 1 5112 Part-Time Wages - - - - 606 - 5121 Overtime - - - 86 [PHONE REDACTED] OR Workers' Benefit 129 129 129 16,417 17,056 17,918 5212 Social Security 18,270 18,270 18,270 45,035 52,929 43,316 5213 Med, Den, Life Ins. 45,208 45,208 45,208 38,875 40,599 59,248 5214 Retirement 52,927 52,927 52,927 819 [PHONE REDACTED] Long Term Disability Ins 998 998 998 1,974 2,991 3,046 5216 Unemployment Insurance 2,151 2,151 2,151 488 [PHONE REDACTED] Life Insurance 528 528 528 326,221 344,964 359,339 Total - Personnel Services 358,961 358,961 358,961 43,881 36,156 38,000 5315 Computer Supplies 35,000 35,000 35,000 3,765 3,020 3,000 5319 Office Supplies 2,000 2,000 2,000 9,339 - - 5329 Other Supplies - - - 16,039 15,962 40,000 5415 Computer 45,000 45,000 45,000 - - - 5419 Other Professional Serv 40,000 40,000 40,000 9,589 9,277 11,000 5421 Telephone/Data 11,000 11,000 11,000 4,403 [PHONE REDACTED] Postage 500 500 500 7,884 7,314 9,000 5423 Internet 9,000 9,000 9,000 1,252 626 1,500 5433 Mileage 1,500 1,500 1,500 202,006 140,718 160,650 5446 Software Licenses 230,000 230,000 230,000 109,680 - - 5446.915 NWS Upgrade - - - - - - 5448 Internal Rent 14,665 14,665 14,665 4,988 3,895 3,895 5464 Workers' Comp 2,669 2,669 2,669 3,990 3,116 3,116 5465 General Liability Insur 3,901 3,901 3,901 864 - - 5471 Equipment Repair & Maint - - - 2,360 2,410 3,500 5492 Registrations/Training 3,500 3,500 3,500 727 - - 5500 Banking Fees & Charges - - - 420,767 222,858 274,161 Total - Materials & Services 398,735 398,735 398,735 Capital Outlay 79,749 44,558 50,000 5645 Computing - - - 43,229 29,984 40,000 5645.101 Network 30,000 30,000 30,000 - - 187,000 5645.102 Telephone 57,529 57,529 57,529 122,978 74,542 277,000 Total - Capital Outlay 87,529 87,529 87,529 869,967 642,364 910,500 Program Total: 1921 - Information Services 845,225 845,225 845,225 869,967 642,364 910,500 Department Total: 151 - Finance 845,225 845,225 845,225 For an explanation regarding Materials & Services changes caused by Internal Rent, account 5448, see Parks and Facilities Maintenance section beginning on page 83. It was noted during the Internal Rent review that this department should be charged Internal Rent. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 175 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 7,261 5921 Contingency 24,863 24,863 24,863 - - 16,000 5981.011 Reserve for Plotters 20,000 20,000 20,000 - - 23,261 Total - Contingencies and Unappropriated Balances 44,863 44,863 44,863 - - 23,261 Program Total: 9971 - Equity 44,863 44,863 44,863 - - 23,261 Department Total: 901 - Ending Fund Balance 44,863 44,863 44,863 869,967 642,364 933,761 Expenditures Total 890,088 890,088 890,088 50,352 68,364 - Fund Net: 568 - Information Services - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 176 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 177 Insurance Fund – 581 Fund/Fund Number: Insurance Fund - 581 Department/Department Number: Risk Management - 131 Department Director: Heather Pierson Description of purpose/functions of department: Management of insurance activities including Workers Compensation, Automobile, Property and Liability coverage and claims. Description of department, including number of personnel: Risk Management is one of the functions of the City Recorder. One-third of the City Recorders position is allocated to Risk Management activities (including Safety Committee). All insurance coverage, premium, and claims activity is handled through this department. Description of FY 2013-14 accomplishments:  Development of Insurance Certificate tracking system  Completed best practices survey with CIS Description of FY 2014-15 proposed focus/goals:  Form an Executive Risk Management committee  Risk Management Incentive program  Work with Human Resources and Safety Committee on safety related training City wide  Work on five risk management bonus programs offered by CIS to members Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Insurance Fund Revenues 206,950 299,609 150,000 Fund Balance 412,000 412,000 412,000 597,418 502,301 514,229 Miscellaneous Revenue 542,157 542,157 542,157 804,368 801,910 664,229 Revenues Total 954,157 954,157 954,157 Expenditures 31,912 55,443 55,754 Personnel Services 53,179 53,179 53,179 472,847 349,652 518,152 Materials & Services 554,076 554,076 554,076 - - 90,323 Contingencies and Reserve 346,902 346,902 346,902 504,759 405,095 664,229 Expenditures Total 954,157 954,157 954,157 299,609 396,815 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 178 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 581 - Insurance Fund Revenues 000 - Fund Balance 206,950 299,609 150,000 3081 Beginning Fund Balance 412,000 412,000 412,000 206,950 299,609 150,000 Total - Fund Balance 412,000 412,000 412,000 (123) 1,374 1,600 3611 Interest from Investments 1,800 1,800 1,800 303,466 277,942 277,942 3658.101 General Liability 277,942 277,942 277,942 285,811 222,063 222,063 3658.104 Workers Comp 261,415 261,415 261,415 8,264 922 12,624 3699 Other Miscellaneous Income 1,000 1,000 1,000 597,418 502,301 514,229 Total - Miscellaneous Revenue 542,157 542,157 542,157 804,368 801,910 664,229 Department Total: 000 - Revenue 954,157 954,157 954,157 804,368 801,910 664,229 Revenues Total 954,157 954,157 954,157 Revenue Sources and Other Discussion Revenues in the Insurance Fund come from charges to other funds. The Miscellaneous Revenue category represents the charges assessed to City departments for the City’s insurance coverage. These charges and interest are the only revenue for the insurance fund. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 179 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 131 - City Recorder Program: 1611 - Risk Management Personnel Services 20,789 39,903 39,634 5111 Regular Wages 38,446 38,446 38,446 7 15 17 5211 OR Workers' Benefit 20 20 20 1,594 3,031 3,032 5212 Social Security 2,944 2,944 2,944 4,599 4,296 2,486 5213 Med, Den, Life Ins. 2,750 2,750 2,750 4,619 7,415 9,820 5214 Retirement 8,423 8,423 8,423 78 [PHONE REDACTED] Long Term Disability Ins 162 162 162 180 [PHONE REDACTED] Unemployment Insurance 348 348 348 46 91 86 5217 Life Insurance 86 86 86 31,912 55,443 55,754 Total - Personnel Services 53,179 53,179 53,179 66 - - 5326 Safety/Medical - - - 600 - - 5418 Risk Management - - - - - - 5432 Meals 50 50 50 112 34 166 5433 Mileage 150 150 150 - - - 5439 Travel 350 350 350 28,343 39,725 44,649 5461 Auto Insurance 54,429 54,429 54,429 2,202 2,000 2,178 5462 Employee Blanket Bond 2,000 2,000 2,000 51,105 60,881 66,429 5463 Bldg/Personal Prop 73,427 73,427 73,427 289,559 137,897 252,648 5464 Workers' Comp 250,000 250,000 250,000 78,701 92,719 107,811 5465 General Liability Insur 130,280 130,280 130,280 5,665 1,294 32,670 5468 Deductible 25,000 25,000 25,000 14,883 14,764 10,890 5469 Other Insurance Costs 18,000 18,000 18,000 - - 50 5491 Dues & Subscriptions 65 65 65 825 [PHONE REDACTED] Registrations/Training 325 325 325 21 - 31 5499 Other Services (Acct Closed) - - - 765 - - 5500 Banking Fees & Charges - - - 472,846 349,652 518,152 Total - Materials & Services 554,076 554,076 554,076 504,759 405,095 573,906 Program Total: 1611 - Risk Management 607,255 607,255 607,255 504,759 405,095 573,906 Department Total: 131 - City Recorder 607,255 607,255 607,255 Program: 9971 - Equity Contingencies and Unappropriated Balances - - 90,323 5921 Contingency 346,902 346,902 346,902 - - 90,323 Total - Contingencies and Unappropriated Balances 346,902 346,902 346,902 - - 90,323 Program Total: 9971 - Equity 346,902 346,902 346,902 - - 90,323 Department Total: 901 - Ending Fund Balance 346,902 346,902 346,902 504,759 405,095 664,229 Expenditures Total 954,157 954,157 954,157 299,609 396,815 - Fund Net: 581 - Insurance Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 180 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 181 Equipment Replacement Fund – 591 Fund/Fund Number: Equip Replacement Fund - 591 Department/Department Number: Various Department Director: Randy Scott Description of purpose/functions of department: This fund is used for replacing vehicles and other equipment when useful life is done. Historically, each Public Works Division transferred an amount about equal to 1/10th of the value of the department’s fixed asset inventory every year. Some equipment is very expensive to replace. In more recent years, transfers have been limited because of funding and the City has opted to incur risk of funding equipment purchases without reserves in an effort to maintain service levels and staffing. Description of department, including number of personnel: No personnel costs are charged to this fund. Description of FY 2013-14 expenditures:  The amount that the Transit Fund had transferred to this fund was transferred back to the Transit Fund in preparation for the purchase of the large bus (should be completed in FY 2014-15). Description of FY 2014-15 expenditures:  The parks maintenance section had $21,901 accumulated in this fund and it is being transferred to Maintenance (Parks & Facilities) in the General Fund for the purchase of a new mower in FY 2014-15. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Equipment Replacement Fd Revenues 460,888 570,636 728,463 Fund Balance 811,779 811,779 811,779 1,765 3,074 4,000 Miscellaneous Revenue 4,000 4,000 4,000 210,000 210,000 115,259 Transfers In 90,000 90,000 90,000 672,653 783,710 847,722 Revenues Total 905,779 905,779 905,779 Expenditures 102,017 72,705 829,428 Capital Outlay 883,878 883,878 883,878 - - 18,294 Transfers Out 21,901 21,901 21,901 102,017 72,705 847,722 Expenditures Total 905,779 905,779 905,779 570,636 711,005 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 182 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 591 - Equipment Replacement Fd Revenues Department: 000 - Revenue 000 - Fund Balance 460,888 570,636 728,463 3081 Beginning Fund Balance 811,779 811,779 811,779 460,888 570,636 728,463 Total - Fund Balance 811,779 811,779 811,779 1,765 3,074 4,000 3611 Interest from Investments 4,000 4,000 4,000 1,765 3,074 4,000 Total - Miscellaneous Revenue 4,000 4,000 4,000 30,000 30,000 30,000 3971.140 Transfer From Street 30,000 30,000 30,000 25,000 25,000 10,000 3971.470 Transfer From Water 10,000 10,000 10,000 150,000 150,000 70,259 3971.472 Transfer From Sewer 50,000 50,000 50,000 5,000 5,000 5,000 3971.582 Transfer From Public Works Svcs - - - 210,000 210,000 115,259 Total - Transfers In 90,000 90,000 90,000 672,653 783,710 847,722 Department Total: 000 - Revenue 905,779 905,779 905,779 672,653 783,710 847,722 Revenues Total 905,779 905,779 905,779 Revenue Sources and Other Discussion The Transfers In category contains transfers from other Public Works divisions to cover the cost associated with replacing vehicles and equipment. This is the fund’s sole source of revenue besides a small amount from interest earned. These transfers will continue only if funds are available. Capital Outlay: There is no plan to spend any of this budgeted capital outlay to replace any equipment unless an emergency arises. Because of the nature of this fund, all resources are captured in capital outlay line items so they can be readily expended if the need arises. Transfers Out of $21,901 represents a transfer to the General Fund to cover a portion of the purchase of a new mower. For a summary of all Transfers In and Transfers Out see Budgeted Transfers on page 219. Some department numbers have changed throughout the existence of this fund. The funds assigned to dept 691 Public Works Administration were contributed by Engineering. The funds assigned to department 631 Maintenance are solely Street Fund maintenance. These funds should be used by the department that originally contributed the funds, regardless of current department numbers. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 183 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 611 - Water Program: 9211 - Equipment Purchases Capital Outlay 2,299 - 215,609 5649 Other Equipment 307,757 307,757 307,757 2,299 - 215,609 Total - Capital Outlay 307,757 307,757 307,757 2,299 - 215,609 Program Total: 9211 - Equipment Purchases 307,757 307,757 307,757 2,299 - 215,609 Department Total: 611 - Water 307,757 307,757 307,757 Program: 9211 - Equipment Purchases Capital Outlay - 72,705 480,169 5649 Other Equipment 433,398 433,398 433,398 - 72,705 480,169 Total - Capital Outlay 433,398 433,398 433,398 - 72,705 480,169 Program Total: 9211 - Equipment Purchases 433,398 433,398 433,398 - 72,705 480,169 Department Total: 621 - Sewer 433,398 433,398 433,398 Program: 9211 - Equipment Purchases Capital Outlay 99,718 - 81,647 5649 Other Equipment 112,209 112,209 112,209 99,718 - 81,647 Total - Capital Outlay 112,209 112,209 112,209 99,718 - 81,647 Program Total: 9211 - Equipment Purchases 112,209 112,209 112,209 99,718 - 81,647 Department Total: 631 - Maintenance 112,209 112,209 112,209 Program: 9711 - Operating Transfer Out Transfers Out - - - 5811.001 Transfer to General Fund 21,901 21,901 21,901 - - 18,294 5811.110 Transfer to Transit - - - - - 18,294 Total - Transfers Out 21,901 21,901 21,901 - - 18,294 Program Total: 9711 - Operating Transfer Out 21,901 21,901 21,901 - - 18,294 Department Total: 671 - Transit 21,901 21,901 21,901 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 184 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 681 - Parks Maintenance Program: 9211 - Equipment Purchases Capital Outlay - - 21,721 5649 Other Equipment - - - - - 21,721 Total - Capital Outlay - - - - - 21,721 Program Total: 9211 - Equipment Purchases - - - - - 21,721 Department Total: 681 - Parks Maintenance - - - Program: 9211 - Equipment Purchases Capital Outlay - - 30,282 5649 Other Equipment 30,514 30,514 30,514 - - 30,282 Total - Capital Outlay 30,514 30,514 30,514 - - 30,282 Program Total: 9211 - Equipment Purchases 30,514 30,514 30,514 - - 30,282 Department Total: 691 - Public Works Administration 30,514 30,514 30,514 102,017 72,705 847,722 Expenditures Total 905,779 905,779 905,779 570,636 711,005 - Fund Net: 591 - Equipment Replacement Fd - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 185 Trust Funds ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 186 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 187 Library Endowment Fund – 690 Fund/Fund Number: Library Endowment Fund - 690 Department/Department Number: Library - 311 Department Director: Jim Row Description of purpose/functions of department: This program facilitates private donations of monies to the library for general purposes. Interest from this fund is spent for small capital expenditures and the principal is reserved primarily for major capital expenses. The Endowment program was used in the past for projects including roof repair, retrofitting of the heating/cooling (HVAC) system, and a space needs study. Growth in this fund comes primarily from interest earnings and small donation, although the fund provides a mechanism for major bequest(s) or donation(s) in support of the Library. Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 690 - Library Endowment Fund Revenues Department: 000 - Revenue 000 - Fund Balance 25,903 26,001 26,100 3081 Beginning Fund Balance 26,286 26,286 26,286 25,903 26,001 26,100 Total - Fund Balance 26,286 26,286 26,286 98 [PHONE REDACTED] Interest from Investments 150 150 150 98 120 165 Total - Miscellaneous Revenue 150 150 150 26,001 26,121 26,265 Department Total: 000 - Revenue 26,436 26,436 26,436 26,001 26,121 26,265 Revenues Total 26,436 26,436 26,436 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 26,265 5921 Contingency 26,436 26,436 26,436 - - 26,265 Total - Contingencies and Unappropriated Balances 26,436 26,436 26,436 - - 26,265 Program Total: 9971 - Equity 26,436 26,436 26,436 - - 26,265 Department Total: 901 - Ending Fund Balance 26,436 26,436 26,436 - - 26,265 Expenditures Total 26,436 26,436 26,436 26,001 26,121 - Fund Net: 690 - Library Endowment Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 188 Museum Endowment Fund – 691 Fund/Fund Number: Museum Endowment Fund - 691 Department/Department Number: Community Services - 421 Department Director: Jim Row Description of purpose/functions of department: The Museum Endowment maintains and segregates monies held in savings by the World’s Berry Center Museum Board prior to assumption of the Museum function by the City. The endowment preserves those savings and facilitates private donation of monies to the Museum for general purposes. This program was established in FY 2001-02. Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 691 - Museum Endowment Fund Revenues Department: 000 - Revenue 000 - Fund Balance 2,762 2,772 2,785 3081 Beginning Fund Balance 2,950 2,950 2,950 2,762 2,772 2,785 Total - Fund Balance 2,950 2,950 2,950 10 13 20 3611 Interest from Investments 15 15 15 - 145 - 3699 Other Miscellaneous Income - - - 10 158 20 Total - Miscellaneous Revenue 15 15 15 2,772 2,930 2,805 Department Total: 000 - Revenue 2,965 2,965 2,965 2,772 2,930 2,805 Revenues Total 2,965 2,965 2,965 Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 2,805 5921 Contingency 2,965 2,965 2,965 - - 2,805 Total - Contingencies and Unappropriated Balances 2,965 2,965 2,965 - - 2,805 Program Total: 9971 - Equity 2,965 2,965 2,965 - - 2,805 Department Total: 901 - Ending Fund Balance 2,965 2,965 2,965 - - 2,805 Expenditures Total 2,965 2,965 2,965 2,772 2,930 - Fund Net: 691 - Museum Endowment Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 189 Lavelle Black Trust Fund – 695 Fund/Fund Number: Lavelle Black Trust Fund - 695 Department/Department Number: Police - 211 Department Director: Scott Russell Description of purpose/functions of department: This program facilitates the private donation of monies from Leonard Black to the Police Department for use in sustaining the K-9 Program in the name of Lavelle Black. A portion of the monies will be appropriated to materials and services, while the majority and remainder will be held in contingency. The use of proceeds will be limited to ongoing costs associated with the replacement, care, training, and equipping of K-9 units. Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 695 - Lavelle Black Trust Fund Revenues Department: 000 - Revenue - 49,653 40,000 3081 Beginning Fund Balance 42,000 42,000 42,000 - 49,653 40,000 Total - Fund Balance 42,000 42,000 42,000 143 [PHONE REDACTED] Interest from Investments 325 325 325 50,204 5,185 - 3673 Donations-Police - - - 50,347 5,424 325 Total - Miscellaneous Revenue 325 325 325 15,000 - - 3971.001 Transfer From General Fund - - - 15,000 - - Total - Transfers In - - - 65,347 55,076 40,325 Department Total: 000 - Revenue 42,325 42,325 42,325 65,347 55,076 40,325 Revenues Total 42,325 42,325 42,325 Department: 211 - Police Program: 2111 - Patrol (K-9) Materials & Services 15,694 3,200 10,000 5419 Other Professional Serv 10,000 10,000 10,000 15,694 3,200 10,000 Total - Materials & Services 10,000 10,000 10,000 15,694 3,200 10,000 Department Total: 211 - Police 10,000 10,000 10,000 Program: 9971 - Equity Contingencies and Unappropriated Balances - - 30,325 5921 Contingency 32,325 32,325 32,325 - - 30,325 Total - Contingencies and Unappropriated Balances 32,325 32,325 32,325 - - 30,325 Department Total: 901 - Ending Fund Balance 32,325 32,325 32,325 15,694 3,200 40,325 Expenditures Total 42,325 42,325 42,325 49,653 51,876 - Fund Net: 695 - Lavelle Black Trust Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 190 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 191 Closed Funds ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 192 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 193 RSVP Fund – 138 – Closed Fund/Fund Number: RSVP - 138 Department/Department Number: RSVP - 481 This fund was merged into the General Fund during FY 2013-14. Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Proposed Approved Adopted Fund: 138 - RSVP Fund Revenues 11,588 27,367 20,000 3081 Beginning Fund Balance - - - 11,588 27,367 20,000 Account Classification Total: 000 - Fund Balance - - - Intergovernmental 46,189 17,856 - 3332 Federal Grants - - - 46,189 17,856 - Total - Intergovernmental - - - Miscellaneous Revenue 75 101 - 3611 Interest from Investments - - - 75 101 - Total- Miscellaneous Revenue - - - 57,852 45,324 20,000 Revenues Total - - - Expenditures Personnel Services 18,357 26,608 - 5111 Regular Wages - - - 8 - - 5112 Part-Time Wages - - - 7 16 - 5211 OR Workers' Benefit - - - 1,435 2,041 - 5212 Social Security - - - 1,483 1,420 - 5213 Med, Den, Life Ins. - - - 2,890 3,106 - 5214 Retirement - - - 38 31 - 5215 Long Term Disability Ins - - - 163 346 - 5216 Unemployment Insurance - - - 23 16 - 5217 Life Insurance - - - 24,404 33,584 - Total - Personnel Services - - - Materials & Services 3 - - 5319 Other Office Supplies - - - 300 368 - 5329 Other Operating Supplies - - - 150 - - 5419 Other Professional Serv - - - 142 147 - 5421 Telephone/Data - - - 96 426 - 5422 Postage - - - 2,763 2,234 - 5428 IS Support - - - 115 495 - 5433 Mileage - - - 716 559 - 5464 Workers' Comp - - - 942 736 - 5465 General Liability - - - 854 855 - 5469 Other Insurance Costs - - - 6,081 5,820 - Total - Materials & Services - - - Transfers Out - - 20,000 5811 Transfer to General Fund - - - - - 20,000 Total - Transfers Out - - - 30,485 39,404 20,000 Expenditures Total - - - 27,367 5,920 - Fund Net: 138 - RSVP Fund - - - Account Description ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 194 Cable Franchise Fund – 139 – Closed Fund/Fund Number: Cable Franchise - 139 Department/Department Number: Finance - 151 Description of purpose/functions of department: This program administers the City’s cable television franchise and supports community access programming provided by Woodburn Cable Access Television (WCAT). Seven and one half percent of revenues derived from cable television franchise fees are set aside for administration of the franchise. Twelve and one half percent of the franchise fees are provided to WCAT to support community access programming. Support to WCAT allows the television audience to view public meetings and programming developed in and pertinent to the community. The Cable Franchise Fund was closed in FY 2013-14 and any remaining balance was moved to the General Fund. Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 139 - Cable Franchise Fund Revenues Department: 000 - Revenue 7,042 1,023 4,500 3081 Beginning Fund Balance - - - 7,042 1,023 4,500 Total - Fund Balance - Franchise Fees 19,255 25,255 20,000 3235 Franchise Fee, Wave BB - - - 19,255 25,255 20,000 Total - Franchise Fees - - - Miscellaneous Revenue 16 14 - 3611 Interest from Investments - - - 3,331 2,783 4,500 3641 Annual Access Fee - - - 3,347 2,798 4,500 Total - Miscellaneous Revenue - - - 29,644 29,075 29,000 Revenues Total - - - Expenditures Materials & Services 9,111 6,000 8,050 5429 Other Communication Serv - - - 19,510 15,018 18,000 5499 Other Services (Acct Closed) - - - 28,621 21,018 26,050 Total - Materials & Services - - - 28,621 21,018 26,050 Program Total: 7811 - Cable TV - - - 28,621 21,018 26,050 Department Total: 121 - Administration - - - Contingencies and Unappropriated Balances - - 2,950 5921 Contingency - - - - - 2,950 Total - Contingencies and Unappropriated Balances - - - 28,621 21,018 29,000 Expenditures Total - - - 1,023 8,057 - Fund Net: 139 - Cable Franchise Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 195 Public Works Services Fund – 582 – Closed Fund/Fund Number: Public Works Services - 582 Department/Department Number: Engineering – 651 Facilities Maintenance - 631 Garage – 661 Public Works Administration - 691 This fund was closed in FY 2013-14. This fund encompassed several sections that are moving to other funds beginning with the 2014-15 budget year.  Facilities Maintenance – merged with Parks Maintenance into new General Fund department called Maintenance.  Engineering – maintained same department name and number, moved to the General Fund  Garage - maintained same department name and number, moved to the Street Fund  Public Works Administration – individual employees were reassigned, as applicable ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 196 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 582 - Public Works Services Revenues Department: 000 - Revenue 000 - Fund Balance 162,552 45,178 25,000 3081 Beginning Fund Balance - - - 162,552 45,178 25,000 Total - Fund Balance - - - 6,199 6,569 5,000 3224 R/W Construction Permits - - - 6,199 6,569 5,000 Total - Licenses and Permits - - - 1,400 600 1,000 3415.001 Sale of Bid Documents - - - 8,278 13,059 7,500 3451 T&E Planning Develop Fee - - - 9,678 13,659 8,500 Total - Charges for Goods and Services - - - 35,000 - - 3231 Franchise Fee, PGE - - - 12,000 - - 3232 Franchise Fee, NW Natural - - - 3,000 - - 3233 Franchise Fee, Qwest - - - 3,800 - - 3235 Franchise Fee, Wave BB - - - 53,800 - - Total - Franchise Fees - - - (789) [PHONE REDACTED] Interest from Investments - - - - 96,808 - 3654 Garage WO Revenue - - - 473,276 499,213 - 3656 Engineering Internal Project WO Revenue - - - 9,416 526,[PHONE REDACTED] Other Miscellaneous Income - - - 481,902 1,123,101 950 Total - Miscellaneous Revenue - - - 195,000 169,830 - 3971.140 Transfer From Street - - - 11,000 - - 3971.378 Transfer From PW Facility Const - - - 311,000 76,322 - 3971.470 Transfer From Water - - - 150,000 66,438 - 3971.472 Transfer From Sewer - - - - 67,127 - 3971.583 Transfer From Building Maint - - - 667,000 379,717 - Total - Transfers In - - - 1,381,131 1,568,225 39,450 Department Total: 000 - Revenue - - - Miscellaneous Revenue - - 533,976 3651 Internal Rent Revenue - - - - - 533,976 Total - Miscellaneous Revenue - - - - - 533,976 Department Total: 631 - Maintenance - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 197 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 651 - Engineering Miscellaneous Revenue - - 520,000 3656 Engineering Internal Project WO Revenue - - - - - 135,387 3656.140 Engineering Support from Street - - - - - 10,805 3656.470 Engineering Support from Water - - - - - 17,680 3656.472 Engineering Support from Sewer - - - - - 683,872 Total - Miscellaneous Revenue - - - - - 683,872 Department Total: 651 - Engineering - - - Miscellaneous Revenue - - 147,099 3654 Garage WO Revenue - - - - - 147,099 Total - Miscellaneous Revenue - - - - - 147,099 Department Total: 661 - Garage - - - Miscellaneous Revenue - - 51,855 3657.140 PW Overhead from Street - - - - - 43,369 3657.470 PW Overhead from Water - - - - - 42,426 3657.472 PW Overhead from Sewer - - - - - 137,650 Total - Miscellaneous Revenue - - - - - 137,650 Department Total: 691 - Public Works Administration - - - 1,381,131 1,568,225 1,542,047 Revenues Total - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 198 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Department: 631 - Maintenance Program: 1911 - Facilities Maintenance Personnel Services - 144,563 149,877 5111 Regular Wages - - - - 1,482 - 5121 Overtime - - - - [PHONE REDACTED] OR Workers' Benefit - - - - 10,514 11,466 5212 Social Security - - - - 49,036 46,616 5213 Med, Den, Life Ins. - - - - 23,017 31,424 5214 Retirement - - - - [PHONE REDACTED] Long Term Disability Ins - - - - 1,899 1,949 5216 Unemployment Insurance - - - - [PHONE REDACTED] Life Insurance - - - - 231,591 242,438 Total - Personnel Services - - - - - 200 5315 Computer Supplies - - - - 10 300 5319 Office Supplies - - - - 11,189 16,000 5321 Cleaning Supplies - - - - 1,069 1,500 5323 Fuel - - - - 1,120 1,200 5324 Clothing - - - - 156 1,000 5326 Safety/Medical - - - - 316 1,000 5329 Other Supplies - - - - 36 500 5338 Tools - - - - [PHONE REDACTED] Other Maintenance Supplies - - - - [PHONE REDACTED] Protective Clothing - - - - 400 1,000 5391 Inventory - - - - 4 100 5392 Security Supplies (Closed) - - - - - 2,185 5409.582 Garage Services - - - - 75 250 5416 Medical (Use 5326 Safety/Medical) - - - - 106,764 85,000 5419 Other Professional Serv - - - - 1,809 2,000 5421 Telephone/Data - - - - 487 1,000 5427 Training (Use 5492) - - - - 1,500 3,000 5445 Work Equipment - - - - 17,403 18,500 5451 Natural Gas - - - - 117,525 127,000 5453 Electricity - - - - 5,623 7,000 5454 Solid Waste Disposal - - - - 7,732 7,732 5464 Workers' Comp - - - - 5,963 5,963 5465 General Liability Insur - - - - 1,646 2,000 5471 Equipment Repair & Maint - - - - 8 - 5472 Buildings Repairs & Maint - - - - 427 - 5473 Improvements Repair & Mai - - - - 1,263 1,000 5475 Vehicle Repair & Maint - - - - 1,472 1,500 5494 Janitorial - - - - - 250 5498 Permits/Fees - - - - 339 3,158 5499 Other Services (Acct Closed) - - - - 285,144 291,538 Total - Materials & Services - - - - 516,735 533,976 Program Total: 1911 - Facilities Maintenance - - - - 516,735 533,976 Department Total: 631 - Maintenance - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 199 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 651 - Engineering Program: 9511 - Design Engineering Personnel Services 395,194 360,243 368,202 5111 Regular Wages - - - 24,640 - - 5112 Part-Time Wages - - - 5,387 6,646 - 5121 Overtime - - - 170 [PHONE REDACTED] OR Workers' Benefit - - - 32,032 27,797 28,168 5212 Social Security - - - 84,273 75,058 73,619 5213 Med, Den, Life Ins. - - - 75,915 71,843 90,940 5214 Retirement - - - 1,512 1,536 1,513 5215 Long Term Disability Ins - - - 3,742 4,769 4,787 5216 Unemployment Insurance - - - 891 [PHONE REDACTED] Life Insurance - - - 623,757 548,839 568,175 Total - Personnel Services - - - 100 189 1,750 5314 Books - - - - 169 2,900 5315 Computer Supplies - - - 3,074 2,980 3,200 5319 Office Supplies - - - 1,646 1,700 1,700 5323 Fuel - - - 236 - 1,000 5324 Clothing - - - 248 680 2,500 5326 Safety/Medical - - - 3,599 1,391 4,500 5329 Other Supplies - - - 285 423 1,200 5399 Other Supplies (Use 5329 Other Supplies) - - - - - 4,386 5409.582 Garage Services - - - 15,620 3,181 23,000 5411 Engineering & Architect - - - 10,055 6,877 12,500 5419 Other Professional Serv - - - 2,861 1,866 4,000 5421 Telephone/Data - - - 446 181 1,400 5422 Postage - - - - - 1,000 5424 Advertising - - - 5,056 7,462 10,000 5427 Training (Use 5492) - - - 33,128 29,815 31,350 5428 IS Support - - - - - 100 5433 Mileage - - - - - 100 5445 Work Equipment - - - 3,900 3,990 4,000 5446 Software Licenses - - - 115 - 500 5471 Equipment Repair & Maint - - - 528 1,[PHONE REDACTED] Vehicle Repair & Maint - - - 1,257 142 3,000 5492 Registrations/Training - - - 108 - 2,000 5493 Printing/Binding - - - - [PHONE REDACTED] Filing/Recording - - - 7 9 500 5498 Permits/Fees - - - 1,050 631 1,247 5499 Other Services (Acct Closed) - - - 83,318 63,846 119,033 Total - Materials & Services - - - 5,000 5,000 5,000 5811.591 Transfer to Equipment Replace - - - 5,000 5,000 5,000 Total - Transfers Out - - - 712,075 617,685 692,208 Program Total: 9511 - Design Engineering - - - 712,075 617,685 692,208 Department Total: 651 - Engineering - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 200 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 661 - Garage Program: 1941 - Garage Personnel Services 51,202 91,947 64,333 5111 Regular Wages - - - 3,106 4,262 - 5121 Overtime - - - 30 56 34 5211 OR Workers' Benefit - - - 3,904 6,935 4,924 5212 Social Security - - - 17,721 34,011 17,922 5213 Med, Den, Life Ins. - - - 8,394 14,675 13,409 5214 Retirement - - - 180 [PHONE REDACTED] Long Term Disability Ins - - - 471 1,[PHONE REDACTED] Unemployment Insurance - - - 107 [PHONE REDACTED] Life Insurance - - - 85,113 153,724 101,858 Total - Personnel Services - - - Materials & Services 281 - 260 5315 Computer Supplies - - - 238 [PHONE REDACTED] Office Supplies - - - - [PHONE REDACTED] Cleaning Supplies - - - 11,453 10,200 12,000 5322 Lubricants - - - 1,068 1,700 2,000 5323 Fuel - - - 778 1,109 1,000 5324 Clothing - - - 2,492 1,[PHONE REDACTED] Safety/Medical - - - 2,167 2,700 2,500 5329 Other Supplies - - - 3,591 6,900 2,933 5338 Tools - - - - [PHONE REDACTED] Other Maintenance Supplies - - - - [PHONE REDACTED] Protective Clothing - - - 6,045 6,326 6,600 5391 Inventory - - - - - 250 5392 Security Supplies (Closed) - - - 994 947 1,000 5399 Other Supplies (Use 5329 Other Supplies) - - - - - 100 5416 Medical (Use 5326 Safety/Medical) - - - 326 662 3,900 5419 Other Professional Serv - - - 1,117 1,[PHONE REDACTED] Telephone/Data - - - 1,476 614 1,200 5427 Training (Use 5492) - - - - - 100 5432 Meals - - - - - 100 5433 Mileage - - - - - 250 5443 Office Equipment - - - 4,579 5,343 5,500 5446 Software Licenses - - - - 32 100 5454 Solid Waste Disposal - - - 1,472 1,149 1,149 5464 Workers' Comp - - - 1,810 1,413 1,413 5465 General Liability Insur - - - 1,841 1,739 1,800 5471 Equipment Repair & Maint - - - 565 [PHONE REDACTED] Buildings Repairs & Maint - - - 380 492 1,500 5475 Vehicle Repair & Maint - - - 145 [PHONE REDACTED] Laundry - - - - [PHONE REDACTED] Other Repair & Maint - - - 398 50 400 5492 Registrations/Training - - - - - 1,000 5499 Other Services (Acct Closed) - - - 43,216 46,297 51,355 Total - Materials & Services - - - 128,329 200,022 153,213 Program Total: 1941 - Garage - - - 128,329 200,022 153,213 Department Total: 661 - Garage - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 201 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 691 - Public Works Administration Program: 6999 - Public Works Admin Personnel Services 251,878 - - 5111 Regular Wages - - - 4,889 - - 5121 Overtime - - - 88 - - 5211 OR Workers' Benefit - - - 19,237 - - 5212 Social Security - - - 44,481 - - 5213 Med, Den, Life Ins. - - - 52,375 - - 5214 Retirement - - - 929 - - 5215 Long Term Disability Ins - - - 2,287 - - 5216 Unemployment Insurance - - - 542 - - 5217 Life Insurance - - - 376,706 - - Total - Personnel Services - - - 423 88 500 5314 Books - - - - - 400 5315 Computer Supplies - - - 2,439 871 3,000 5319 Office Supplies - - - 69 47 400 5323 Fuel - - - - 473 1,500 5326 Safety/Medical - - - 909 - 1,500 5329 Other Supplies - - - 16 [PHONE REDACTED] Other Supplies (Use 5329 Other Supplies) - - - - - 1,100 5409.582 Garage Services - - - 2,912 2,016 - 5413 Management (Closed) - - - 103 300 1,000 5417 HR/Other Employee Expenses - - - 3,588 986 7,600 5419 Other Professional Serv - - - 1,861 1,829 2,000 5421 Telephone/Data - - - 132 [PHONE REDACTED] Postage - - - - - 300 5424 Advertising - - - - - 500 5425 Publication of Legal Note - - - 2,129 1,697 5,500 5427 Training (Use 5492) - - - 19,257 17,331 22,050 5428 IS Support - - - 70 [PHONE REDACTED] Mileage - - - 1,081 1,200 1,200 5446 Software Licenses - - - 36,167 34,479 48,309 5448 Internal Rent - - - 22,639 17,678 17,678 5464 Workers' Comp - - - 19,930 15,563 15,563 5465 General Liability Insur - - - - - 500 5471 Equipment Repair & Maint - - - - [PHONE REDACTED] Vehicle Repair & Maint - - - 721 [PHONE REDACTED] Dues & Subscriptions - - - 1,256 683 2,500 5492 Registrations/Training - - - 45 [PHONE REDACTED] Printing/Binding - - - 31 - 400 5496 Filing/Recording - - - - 75 200 5498 Permits/Fees - - - 62 1,659 1,300 5499 Other Services (Acct Closed) - - - 3,004 - - 5500 Banking Fees & Charges - - - 118,843 99,236 137,650 Total - Materials & Services - - - 495,549 99,236 137,650 Program Total: 6999 - Public Works Admin - - - 495,549 99,236 137,650 Department Total: 691 - Public Works Administration - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 202 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Department: 901 - Ending Fund Balance Program: 9971 - Equity Contingencies and Unappropriated Balances - - 25,000 5921 Contingency - - - - - 25,000 Total - Contingencies and Unappropriated Balances - - - - - 25,000 Program Total: 9971 - Equity - - - - - 25,000 Department Total: 901 - Ending Fund Balance - - - 1,335,953 1,433,677 1,542,047 Expenditures Total - - - 45,178 134,547 - Fund Net: 582 - Public Works Services - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 203 General Operating Reserve – 092– Closed Description of purpose/functions of department: This was consolidated and closed as part of the Funds Consolidation Plan in FY 2011-12. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted General Operating Reserve Fund Revenues 73,959 Fund Balance 184 Miscellaneous Revenue 74,143 - - Revenues Total - - - Expenditures 74,143 Transfers Out 74,143 - - Expenditures Total - - - - - - Revenue Over (Under) Expenditures - - - Weed & Seed Fund – 134 – Closed This was consolidated and closed as part of the Funds Consolidation Plan in FY 2011-12. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Weed & Seed Fund Revenues (21,994) Fund Balance 105,914 Intergovernmental (30) Miscellaneous Revenue 83,890 - - Revenues Total - - - Expenditures 24,367 Personnel Services 45,658 Materials & Services 13,865 Transfers Out 83,890 - - Expenditures Total - - - - - - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 204 State Revenue Sharing Fund – 135 – Closed This fund was consolidated during FY 2011-12 and closed as part of the Funds Consolidation Plan. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted State Revenue Sharing Fund Revenues 160,650 Fund Balance 702 Miscellaneous Revenue 161,352 - - Revenues Total - - - Expenditures 161,352 Transfers Out 161,352 - - Expenditures Total - - - - - - Revenue Over (Under) Expenditures - - - City Gas Tax Fund – 169 – Closed This fund was closed and the balance moved into the Street Fund during FY 2012-13. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted City Gas Tax Revenues 258,642 480,218 Fund Balance 182,109 Taxes 1,401 Miscellaneous Revenue 71,277 Transfers In 513,429 480,218 - Revenues Total - - - Expenditures 33,211 Materials & Services 480,218 Transfers Out 33,211 480,218 - Expenditures Total - - - 480,218 - - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 205 Bancroft Bond Redemption Fund – 252 – Closed This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Bancroft Bond Redemption Fund Revenues 6,608 Fund Balance 20 Miscellaneous Revenue 6,628 - - Revenues Total - - - Expenditures 6,628 - - Transfers Out - 6,628 - - Expenditures Total - - - - - - Revenue Over (Under) Expenditures - - - Economic Development Fund – 336 – Closed This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Economic Development Fund Revenues 71,710 Fund Balance 177 Miscellaneous Revenue 71,887 - - Revenues Total - - - Expenditures 71,887 Transfers Out - Contingencies and Reserve 71,887 - - Expenditures Total - - - - - - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 206 Police Construction Fund – 357 – Closed This was consolidated and closed as part of the Funds Consolidation Plan in FY 2011-12. Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Police Construction Fund Revenues 343,184 Fund Balance 577 Miscellaneous Revenue 343,761 - - Revenues Total - - - Expenditures 49 Materials & Services 341,070 Capital Outlay 2,642 Transfers Out 343,761 - - Expenditures Total - - - - - - Revenue Over (Under) Expenditures - - - PW Facility Construction Fund –378 – Closed This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted PW Facility Construction Fund Revenues 12,331 Fund Balance 32 Miscellaneous Revenue 12,363 - - Revenues Total - - - Expenditures 12,363 Transfers Out 12,363 - - Expenditures Total - - - - - - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 207 Sewer Capital Improvement Fund – 461 – Closed This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Sewer Capital Improvement Fund Revenues 37,775 Fund Balance 51 Miscellaneous Revenue 37,826 - - Revenues Total - - - Expenditures 29,102 Debt Service 8,724 Transfers Out 37,826 - - Expenditures Total - - - - - - Revenue Over (Under) Expenditures - - - Surface Water/Collections Fund – 478 – Closed This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Surface Water Collections Revenues 86,846 54,940 Fund Balance 102 Miscellaneous Revenue 235,000 Transfers In 321,948 54,940 - Revenues Total - - - Expenditures 226,385 Personnel Services 36,466 Materials & Services 4,157 Capital Outlay - 54,940 - Transfers Out 267,008 54,940 - Expenditures Total - - - 54,940 - - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 208 Central Stores Fund – 580 – Closed This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Central Stores Fund Revenues 7,214 Fund Balance 553 Miscellaneous Revenue 5,063 Transfers In 12,830 - - Revenues Total - - - Expenditures 12,830 Transfers Out 12,830 - - Expenditures Total - - - - - - Revenue Over (Under) Expenditures - - - Facilities Maintenance Fund – 583 – Closed This was consolidated and closed as part of the Funds Consolidation Plan during FY 2011-12. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Facilities Maintenance Fund Revenues 100,563 67,127 Fund Balance 661,540 Miscellaneous Revenue 762,103 67,127 - Revenues Total - - - Expenditures 401,949 Personnel Services 293,027 Materials & Services - 67,127 Transfers Out 694,976 67,127 - Expenditures Total - - - 67,127 - - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 209 Supporting Schedules ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 210 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 211 Debt Overview Summary of Outstanding Debt The City of Woodburn will have approximately $45.2 million in long-term debt outstanding at the beginning of this budget reporting period. The table below shows the outstanding balances by type, interest rate, outstanding principal amounts, and annual debt service amount: Interest Outstanding Principal Due Interest Due Total Debt Svc Servicing Rates Principal FY 2014-15 FY 2014-15 FY 2014-15 Fund Voter Approved General Obligation Bonds Police, Series 2005 Variable $ 4,745,000 $ 335,000 $ 192,261 $ 527,261 GO Debt Service Other Governmental Activity Debt 1999 Oregon EDD 5.01% 126,110 29,895 6,373 36,268 Street SDC Subtotal, governmental activities 4,871,110 364,895 198,634 563,529 Business Type Activity Series 2003 Water bond Variable 5,965,364 289,548 266,498 556,046 Water 2005 Oregon EDD 4.21% 2,597,120 190,487 109,339 299,826 Water 2005 Safe Drinking Water Revolving Ln 4.21% 2,597,130 190,487 109,339 299,826 Water 2011 Revenue Bonds Series A 3.0-5.0% 23,035,000 2,755,000 975,713 3,730,713 Sewer 2011 Revenue Bonds Series B (Def Int) 1.79-4.07% 6,126,404 - - - Sewer Subtotal, business type activities 40,321,018 3,425,522 1,460,889 4,886,411 Total Long Term Debt 45,192,128 3,790,417 1,659,523 5,449,940 Long-Term Debt Estimated as of June 30, 2014 Legal Debt Limits Cities in Oregon have a legal debt limit on General Obligation debt equal to 3% of their Real Market Value. For the City of Woodburn, this limit calculates to $52.6 million. At the beginning of this budget cycle, the City had $4.8 million in General Obligation debt. The available amount of additional debt the City can incur would be $47.8 million, although it has no plans to borrow. Plans for Future Debt As stated above, the City does not have any plans to incur any additional debt at this time. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 212 Personnel Allocation The table below identifies budgeted wage and benefit allocations across departments or funds. This table shows only positions that are allocated across funds or departments. CITY COMMUN- ICATIONS EXEC LEGAL CITY ASS'T HR HR CITY ASS'T CITY FINANCE INFO SYSTEMS ADMIN'TR COORD ASS'T REC'DR DIRECT DIRECT ATTORNEY ATTORNEY DIRECT TECH 001 General Fund 121 Administration 92,252 44,466 29,313 - - - - - - - 131 City Recorder - - 16,754 43,984 - - - - - - 141 City Attorney - - 37,688 - - - 80,813 23,435 - - 151 Finance - - - - - - - - 75,068 - 161 Human Resources - - - - 33,095 37,305 - - - - 181 Municipal Court - - - - - - - - - - 211 Police - - - - - 41,446 15,400 - - 35,839 421 Recreation - - - - 5,522 - - - - - 431 Aquatics - - - - 11,038 6,912 - - - - 481 RSVP - - - - - - - - - - 499 Commun Svcs Admin - - - - - - - - - - 511 Planning - - - - - - - 52,724 - - 651 Engineering - - - - - - - - - - 711 Maintenance (New) - - - - - - - - - - General Fund Wages & Ben 92,252 44,466 83,755 43,984 49,655 85,663 96,213 76,159 75,068 35,839 110 Transit Fund 4,106 - - 882 5,522 5,531 - - - - 123 Building Inspection Fund 2,051 - - - 1,110 - 1,925 2,350 - - 137 Housing Rehab Fund 2,051 - - - - - - - - - 140 Street Fund - Maint 6,151 8,898 - 3,524 5,522 6,912 13,472 - 8,345 - Garage 470 Water Fund 41,005 17,790 - 3,524 16,551 16,580 38,487 18,749 25,025 - 472 Sewer Fund 621 Sewer 41,005 17,791 - 3,524 16,551 23,488 42,350 18,749 25,025 - 631 Maintenance - - - - - - - - - - 641 Surface Water/Collect 10,279 - - 3,528 4,418 - - - - - 568 Information Services - - - - - - - - 16,688 35,837 581 Insurance Fund - - - 29,030 11,038 - - - 8,345 - 720 Urban Renewal Fund 6,151 - - - - - - 1,184 8,347 - Other Funds Wages & Ben 112,799 44,479 - 44,012 60,712 52,511 96,234 41,032 91,775 35,837 All Funds Wages & Ben 205,051 88,945 83,755 87,996 110,367 138,174 192,447 117,191 166,843 71,676 Position allocations will be reviewed each year during budget preparation. Many General Fund positions were altered to charge only the supervising department for FY 2014-15. This is a change from the prior practice of allocating across many General Fund departments. Some General Fund positions will continue to have allocation to specific General Fund departments due to the advanced service levels provided. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 213 MUNI COURT BUDGET & FIN ACCTG COMM OUTRCH ADMIN ECONOMIC & DEVLP SERV ASSOCIATE COMMUNITY SVCS ACCT I CLERK III CLERK III CLERK ANALYST MGR COORD ASS'T CLERK III CLERK III CLERK II DIRECT PLANNER DIRECT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 38,148 30,065 - - 57,126 41,784 - - - - - - - - - - - - - - - - - - - - - - - - - 54,531 - 15,672 - - 6,816 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 44,490 - - - - - - 15,993 - - - - - - 44,492 - 10,219 - - - - 119,890 - - - - - - - 56,172 - - - 89,563 84,341 - - - - - - - - - - 10,034 - - - - - - - - - - - - - 26,749 - - - - 38,148 30,065 - 54,531 57,126 57,456 88,982 56,172 17,035 36,783 - 89,563 84,341 135,883 3,183 3,010 - - 4,766 - - - - - - - - 23,980 - - - - - - - 24,077 - - - 19,409 6,354 - - - - - - - - - - - - 10,451 - - 3,183 3,010 - - 4,766 5,230 - - - 30,090 - - - - - 2,818 9,543 12,031 35,982 6,820 9,526 20,895 - - 27,242 - - - - - - 9,541 12,031 35,981 6,821 - 20,897 - - 23,836 - 53,362 - - - - - - - - - - - - - - - - - - - - - 9,531 - - - - - - - - - - - - - 4,766 - - - - - - - - - - - - - 4,766 - - - - - - - - - - - - - - - - - - - - 29,868 - - 25,450 30,082 71,963 13,641 38,121 47,022 - 24,077 51,078 30,090 56,180 59,728 6,354 23,980 63,598 60,147 71,963 68,172 95,247 104,478 88,982 80,249 68,113 66,873 56,180 149,291 90,695 159,863 Table continued on the following page. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 214 Personnel Allocation – Continued PUBLIC WORKS WATER RES'RCE SENIOR MGMT CAD / GIS STR & SWR LN MAINT SEWER LINE MAINT UTIL WRKER UTIL WRKER UTIL WRKER DIRECT MGR ANALYST TECH SUPRV TECH II II II TOTAL 001 General Fund 121 Administration - - - - - - - - - 166,031 131 City Recorder - - - - - - - - - 60,738 141 City Attorney - - - - - - - - - 141,936 151 Finance - - 10,119 - - - - - - 252,310 161 Human Resources - - - - - - - - - 70,400 181 Municipal Court - - - - - - - - - 77,019 211 Police - - - - - - - - - 92,685 421 Recreation - - - - - - - - - 5,522 431 Aquatics - - - - - - - - - 17,950 481 RSVP - - - - - - - - - 60,483 499 Commun Svcs Admin - - - - - - - - - 174,601 511 Planning - - - - - - - - - 282,800 651 Engineering 15,954 - - 4,240 - - - - - 30,228 711 Maintenance (New) - - - - - - - - - 26,749 General Fund Wages & Ben 15,954 - 10,119 4,240 - - - - - 1,459,452 110 Transit Fund - - - - - - - - - 50,980 123 Building Inspection Fund - - - - - - - - - 57,276 137 Housing Rehab Fund - - - - - - - - - 12,502 140 Street Fund 47,846 7,039 30,351 21,167 5,451 - - - - 210,957 Garage 7,047 5,454 - - - - 15,319 470 Water Fund 47,846 42,229 30,351 29,631 - - - - - 449,807 472 Sewer Fund 621 Sewer 47,846 42,229 30,361 29,631 - - - - - 501,019 631 Maintenance - 21,119 - - 49,003 61,058 33,841 35,784 34,529 235,334 641 Surface Water/Collect - 21,119 - - 49,003 20,356 33,841 35,782 34,528 222,385 568 Information Services - - - - - - - - - 57,291 581 Insurance Fund - - - - - - - - - 53,179 720 Urban Renewal Fund - - - - - - - - - 45,550 Other Funds Wages & Ben 143,538 140,782 91,063 80,429 108,911 81,414 67,682 71,566 69,057 1,911,599 All Funds Wages & Ben 159,492 140,782 101,182 84,669 108,911 81,414 67,682 71,566 69,057 3,371,051 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 215 FTE Detail by Supervising Department This table shows detail of FTE Summary by Supervising Department on page 30. FTE counts in these tables are assigned to the department that supervises the position. For cost allocations of positions see Personnel Allocation. Since supervision and cost allocation are different methods of assigning FTE to departments the numbers will not be equivalent. The budget for FY 2014-15 added a Management Analyst in Community Services, increased the Police Department’s Executive Assistant to full time, added two new Police Officers, and eliminated a Sergeant. There were some other adjustments in hours in part-time positions. Actual Actual Actual Actual Budget Department and Position FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 City Administrator City Administrator 1.00 1.00 1.00 1.00 1.00 Executive Legal Assistant 0.40 0.40 0.40 0.35 0.35 Communications Coordinator - - 1.00 1.00 1.00 Total City Administrator 1.40 1.40 2.40 2.35 2.35 City Attorney City Attorney 1.00 1.00 1.00 1.00 1.00 Assistant City Attorney 1.00 1.00 1.00 1.00 1.00 Executive Legal Assistant 0.60 0.60 0.60 0.45 0.45 Total City Attorney 2.60 2.60 2.60 2.45 2.45 City Recorder City Recorder 1.00 1.00 1.00 1.00 1.00 Executive Legal Assistant 0.25 0.25 0.10 0.20 0.20 Total City Recorder 1.25 1.25 1.10 1.20 1.20 Community Development Planning Administrative Assistant 0.70 0.70 0.70 0.70 0.70 Associate Planner 1.00 1.00 1.00 1.00 1.00 Economic & Development Services Director 1.00 1.00 1.00 1.00 1.00 Building Administrative Assistant 0.30 0.30 0.30 0.30 0.30 Building Official 1.00 1.00 1.00 1.00 1.00 Plans Examiner-Bldg Inspect III - - 0.50 1.00 1.00 Total Community Development 4.00 4.00 4.50 5.00 5.00 FTE Counts ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 216 FTE Detail by Supervising Department – Continued Actual Actual Actual Actual Budget Department and Position FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 Community Services Community Services Admin RSVP Coordinator 1.00 1.00 0.50 - - Community Services Director 1.00 1.00 1.00 1.00 1.00 Community Outreach Coordinator (Commun Relat) 1.00 1.00 1.00 1.00 1.00 Management Analyst (New position FY 2014-15) - - - - 1.00 Program Coordinator - Weed & Seed 1.00 1.00 - - - Library Librarian 2.00 2.00 2.00 2.00 2.00 Library Assistant 5.00 4.00 1.00 1.00 1.00 Library Manager 1.00 1.00 1.00 1.00 1.00 Library Associate 1.00 1.00 - 1.00 1.00 Library Program Coordinator 1.00 1.00 1.00 - - Part-Time Employees - Library N/A N/A N/A 4.50 5.35 Acquatics, Recreation, and Transit Recreation Manager 1.00 1.00 1.00 1.00 1.00 Recreation Coordinator (New position FY 2014-15) - - - - 1.00 Aquatics Manager - 1.00 1.00 1.00 1.00 Part-Time Employees 24.10 21.06 15.52 13.85 12.37 Transit Operation Supervisor - - 1.00 1.00 1.00 Bus Driver - - 1.00 1.00 1.00 Clerk II - - 1.00 1.00 1.00 Bus Driver - Part-Time - - 2.49 2.92 3.36 Vehicle Custodian - Part-Time - - - 0.48 0.48 Parks Maintenance (Parks & Facilities) Parks & Maintenance Worker - - - 6.00 6.00 Custodian 4.00 4.00 4.00 - - Facility Maintenance Tech 1.00 1.00 - - - Grounds Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 Utility Worker I 2.00 1.00 1.00 - - Utility Worker II 1.00 1.00 1.00 - - Part-Time - Seasonal (Previously temporary agency) N/A N/A N/A N/A 1.33 Total Community Services 48.10 44.06 37.51 40.75 43.89 Human Resources Human Resources Director 1.00 1.00 1.00 1.00 1.00 Assistant Human Resources Director 1.00 1.00 1.00 1.00 1.00 Total Human Resources 2.00 2.00 2.00 2.00 2.00 FTE Counts ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 217 Actual Actual Actual Actual Budget Department and Position FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 Finance/Information Services/Muni Court Accountant I 1.00 1.00 1.00 1.00 1.00 Clerk II 0.50 0.50 - - - Clerk III 2.00 2.00 3.00 3.00 3.00 Finance Director 1.00 1.00 1.00 1.00 1.00 Accounting Manager - - - 1.00 1.00 Senior Accountant 1.00 1.00 1.00 - - Senior Management Analyst (from Public Works) - - - 1.00 1.00 Budget & Finance Analyst - - - 1.00 1.00 Part-Time Employee(s) 0.40 - - 0.40 0.40 Information Services Manager 1.00 1.00 1.00 1.00 1.00 Information Systems Technician 1.00 1.00 1.00 1.00 1.00 IS Specialist/Network Administrator 2.00 2.00 2.00 2.00 2.00 Municipal Court Clerk 1.50 2.00 2.00 1.00 1.00 Municipal Court Judge 0.10 0.10 0.10 0.06 0.06 Total Finance/Info Svcs/Muni Court 11.50 11.60 12.10 13.46 13.46 Police Code Enforcement Officer 2.00 2.00 2.00 2.00 2.00 Evidence Technician 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 0.50 0.50 1.00 Police Captain 2.00 2.00 2.00 2.00 2.00 Police Chief 1.00 1.00 1.00 1.00 1.00 Police Officer 25.00 25.00 24.00 23.00 25.00 Police Sergeant 4.00 4.00 5.00 6.00 5.00 Police Records Clerk 3.00 3.00 3.00 3.00 3.00 Police Records Supervisor 1.00 1.00 1.00 1.00 1.00 Background Investigator 0.02 0.02 0.02 0.02 0.02 Part-Time Employees (Bailiffs) 0.50 0.50 0.50 0.09 0.09 Total Police 40.52 40.52 40.02 39.61 41.11 Public Works Surface/Water Collections Sewer Line Maintenance Tech 1.00 1.00 1.00 1.00 1.00 Utility Worker II 3.00 3.00 3.00 3.00 3.00 Wastewater Assistant Superintendent 1.00 1.00 - - - Collection Supervisor - - 1.00 1.00 1.00 Total Surface/Water Collections 5.00 5.00 5.00 5.00 5.00 Water Clerk II - 1.00 1.00 1.00 1.00 Utility Worker I 1.00 1.00 - - - Utility Worker II 3.00 3.00 3.00 3.00 3.00 Utility Worker III 2.00 2.00 2.00 2.00 2.00 Water Operator I 1.00 1.00 1.00 1.00 1.00 Water Operator II 1.00 1.00 - - - Water Maintenance Tech 1.00 1.00 1.00 1.00 1.00 Water Superintendent 1.00 1.00 1.00 1.00 1.00 Water Treatment Supervisor/Water Operator III - - 1.00 1.00 1.00 Total Water 10.00 11.00 10.00 10.00 10.00 FTE Counts ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 218 Actual Actual Actual Actual Budget Department and Position FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 Sewer Clerk II 1.00 1.00 1.00 1.00 1.00 Industrial Waste Coordinator 1.00 1.00 1.00 1.00 1.00 Laboratory Technician 1.00 1.00 1.00 1.00 1.00 Utility Worker II 3.00 3.00 2.00 2.00 2.00 Wastewater Maintenance Technician 1.00 1.00 2.00 2.00 2.00 Wastewater Operator I 1.00 1.00 1.00 1.00 1.00 Wastewater Operator II - - 1.00 1.00 1.00 Wastewater Operator III 1.00 1.00 1.00 1.00 1.00 Wastewater Supervisor - - 1.00 1.00 1.00 Total Sewer 9.00 9.00 11.00 11.00 11.00 Street Clerk III 1.00 1.00 1.00 1.00 1.00 Facilities Maintenance Supervisor 1.00 1.00 - - - Maintenance/Support Division Manager 1.00 1.00 - - - Street & Sewer Line Maintenance Supervisor 1.00 1.00 - - - Utility Worker I 2.00 2.00 2.00 2.00 1.00 Utility Worker II 2.00 3.00 1.00 1.00 2.00 Total Street 8.00 9.00 4.00 4.00 4.00 Garage Mechanic - 1.00 1.00 1.00 1.00 Garage Assistant (Utility Worker II) - - 1.00 1.00 1.00 Total Garage - 1.00 2.00 2.00 2.00 Transit (Moved to Community Services) Bus Driver 2.00 2.00 - - - Transit Manager 1.00 1.00 - - - Transit Operation Supervisor 1.00 1.00 - - - Bus Driver - Part-Time 2.14 3.86 - - - Total Transit 6.14 7.86 - - - Engineering Administrative Assistant 1.00 1.00 1.00 - - Assistant City Engineer 1.00 1.00 1.00 1.00 1.00 C.E. Engineering Tech III 1.00 1.00 1.00 1.00 1.00 C.E. Technician II 1.00 1.00 1.00 1.00 1.00 C.E. Technician I - - 1.00 - - CAD/GIS Technician 1.00 1.00 1.00 1.00 1.00 Project Engineer 1.00 1.00 - 1.00 1.00 Construction Inspector/CUE. Technician - - 1.00 - - Public Works Director 1.00 1.00 1.00 1.00 1.00 Senior Engineering Technician 1.00 1.00 1.00 1.00 1.00 Water Resource Manager 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 - - Engineering Intern 1.00 1.00 - - - Total Engineering 11.00 11.00 11.00 8.00 8.00 Total Public Works 49.14 53.86 43.00 40.00 40.00 Total FTE 160.51 161.29 145.23 146.82 151.46 FTE Counts ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 219 Budgeted Transfers The table below shows a summary of all budgeted fund transfers. The purpose of each transfer is included in the individual fund discussions throughout this document Fund General Fund 001 Transit Fund 110 Street Fund 140 General Cap Const Fund 358 Street & Storm Cap Const Fund 363 Street SDC Fund 376 Sewer Cap Const Fund 465 Water Cap Const Fund 466 Water Fund 470 Info Services Fund 586 Equip Replace Fund 591 Total General Fund 001 116,000 130,000 575,000 25,887 25,887 23,769 896,543 Transit Fund 110 3,001 3,001 Building Fund 123 3,001 3,001 Street Fund 140 22,500 4,501 30,000 57,001 Parks SDC Fund 364 185,000 185,000 Street SDC Fund 376 25,000 50,000 125,000 200,000 Water Fund 470 6,667 101,250 6,667 9,753 10,000 134,337 Sewer Fund 472 90,000 6,667 155,500 6,667 13,504 50,000 322,338 Water SDC Fund 474 50,000 50,000 Equip Replace Fund 591 21,901 21,901 Total 21,901 116,000 220,000 760,000 25,000 39,221 329,250 164,221 50,000 57,529 90,000 1,873,122 Transfers In Transfers Out In addition to construction project and subsidy transfers there are some specific, ongoing transfers included in the table above. First, there is an inter-fund loan included in the budgeted transfers. The inter-fund loan involves five different funds. The loan is a seven year loan with an original amount of $512,000, half of which was loaned from the Street SDC Fund and the other half from the Water Cap Construction Fund to finance the City’s accounting and utility billing system. The borrowing funds were the General Fund, Water Fund, and the Sewer Fund. The final loan payments are due in FY 2017-2018. In prior years these loans were not clearly identified in transfers. The shaded areas in the table highlight this transaction. The transfers in to the Information Services fund, which total $57,529, represent the annual payment due to the vendor for the phone system purchased in FY 2013-14. These transfers will continue for four years. As mentioned in the discussion regarding capital projects, funds for capital projects will only be transferred on a reimbursement basis. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 220 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 has been implemented for Fiscal Year 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 the 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. All projects are budgeted for the full amount of the project cost, even if the project is expected to span multiple budget periods. This ensures that budget authority is available for the project should the schedule accelerate. In addition, this ensures that funds authorized are earmarked for the project, which prevents inadvertent over expenditure of limited dedicated resources. Previously authorized projects not completed in the prior fiscal year are included with the balance of unexpended funds budgeted. As the year progresses, transfers to Cap Const Funds will be performed only on a reimbursement basis for each project. This will assure that funds are not transferred for projects that are delayed or cancelled. The target ending balance for Cap Const Funds will be zero, except for funds that hold debt proceeds or debt service. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 221 Current Year Projects General Street & Storm Sewer Water Project Cap Const Cap Const Cap Const Cap Const Project Name Number Fund 358 Fund 363 Fund 465 Fund 466 Total Library HVAC Control System Replacement CBGF1421 50,000 50,000 Legion Park Rehab Improvements CPGF1045 462,800 462,800 City Hall Roof/HVAC System Replacement CBGF3118 525,000 525,000 Safety Sidewalk & ADA Construction CIST1165 25,000 25,000 I-5 Interchange Storm Sewer Utility Relocation(A) CDST1420 50,000 50,000 Garfield @ Second Street Storm Improvements CDST1419 92,000 92,000 Replacement:Force Main Air relief Valve Facilities upgrade CDSW1415 50,000 50,000 WWTP Admin Building - Admin, Chemical Generator Roof(B) CBSW1408 54,250 54,250 Pump Station Upgrades CDSW1414 225,000 225,000 I-5 Interchange Sanitary Sewer relocations CDSW1143 100,000 100,000 Mill Creek Pump Station Phase 1 CDSW1413 150,000 150,000 Replacement: ReHab Interceptor at Young & Mill Creek CDSW1416 175,000 175,000 Hwy 99E/Young Street Utility Upgrades CDSW1162 225,000 225,000 Progress Way sanitary sewer pipeline project CDSW1418 1,362,000 1,362,000 West Hayes Street Sanitary Sewer Pipeline Project CDSW1417 2,030,000 2,030,000 WWTP Phase 2A Construction/Natural Treatment CISW1052 1,000,000 1,000,000 Hwy 99E Waterline Bore @ Laurel CDWA1411 220,000 220,000 Automatic Read Meter replacement CDWA1060 500,000 500,000 I-5 Interchange Water Relocations - 214:Frontage to Tunnel CDWA1158 250,000 250,000 Hwy 99E Aztec to Lincoln Waterline CDWA1412 240,000 240,000 Total 1,037,800 167,000 5,371,250 1,210,000 7,786,050 CDSW1420 - Continuation of existing project, 50% ODOT reimbursable through Street SDC Fund CBSW1408 Funding is from Sewer Fund CDSW1143 - Continuation of existing project, 50% ODOT reimbursable through Street SDC Fund CDSW1162 - Funding is 45% Sewer Fund, 45% Water Fund, and 10% Street Fund CDWA1158 - Continuation of existing project, 50% ODOT reimbursable through Street SDC Fund Additional Costs in Future Years The City is waiting for approval from the Department of Environmental Quality to complete WWTP Phase 2A Construction/Natural Treatment, project number CISW1052. The project has significant costs remaining and bond proceeds for this project are held in the Sewer Cap Const Fund. 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. Project Data Sheets summarize a project, including the budget amount, funding source, and location of the project. Multi-year information is also displayed to provide status of projects. 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 FY 2014-15 Adopted Budget 222 Project Data Project Number: CBGF1421 New Project  Project Name: Library HVAC Control System Replacement Project Description: Replace control system which runs on obsolete system with a new web based system. This will allow schedules and settings to be viewed and adjusted from any computer with internet access. Diagnostics can also be performed without going to the site. Map: Project Justification: The control system needs to be upgraded. Parts are obsolete and controllers will no longer be manufactured after December 2014. This improvement will provide safe health environment for staff and customers, preserve building structure, and protect building mechanical, electrical and other support systems Operating Budget Impact: Decreases maintenance costs by replacing outdated equipment Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $50,000 Budget History: Fiscal Year 2014-15 Budget $50,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CBGF1421 001 General Fund $50,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 223 Project Data Project Number: CPGF1045 (old# 41021.0005) New Project  Project Name: Legion Park Rehabilitation Project Project Description: Remove old and construct new Pavilion; construction of 2,150 AC pathway; establish grass in selected existing bare ground areas; provide irrigation system; remove existing fencing around field; install gate at entrance. Grant approved 9/9/13 – Budget approved – 10/28/13. Map: Project Justification: This project will provide brand new and improved pavilion, add additional grass areas for increased park utilization, and will greatly increase park aesthetics and create a brighter park atmosphere with the removal and pruning of selected trees. Operating Budget Impact: Increases long term costs because of additional maintenance Project Status: Construction Estimated Completion Date: Summer 2014 Estimated Project Cost: $462,800 Budget History: Fiscal Year 2013-2014 2014-2015 Budget $462,800 $399,800 Year to Date expenses (est) $63,000 Balance $399,800 Funding Data: Project No. Fund No. Fund Name Amount FY CPGF1045 358 General Fund CIP – State Grant – 60% $277,680 2013-14/2014-15 CPGF1045 364 Parks SDCs – 40% $185,120 2013-14/2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 224 Project Data Project Number: CBGF3118 New Project  Project Name: City Hall Roof/HVAC System Replacement Project Description: Project to include overhaul/re-route of ductwork, adding a control system that will more closely control the environment in each zone and be more energy efficient, update roof top units to more efficient and reliable equipment, replace outdated and obsolete ceiling grid system, and re-roof composition and HVAC deck. Map: Project Justification: Would improve energy efficiency, indoor air quality, staff comfort, and staff productivity and lower overall operation costs for the administration of the City. Operating Budget Impact: Decreases maintenance costs by replacing outdated equipment Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $525,000 Budget History: Fiscal Year 2014-15 Budget $525,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CBGF3118 358 General Fund Capital Construction Fund $525,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 225 Project Data Project Number: CIST1165 New Project  Project Name: Safety Sidewalk Construction/ADA ramps Project Description: Construction of miscellaneous sidewalks and ADA improvements Map: City Wide Project Justification: Improvements for safe pedestrian movements and ADA Compliance Operating Budget Impact: No impact Project Status: Annual Estimated Completion Date: June 2015 Estimated Project Cost: $25,000 Budget History Fiscal Year 2014-15 Budget $25,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CIST1165 140 Street Fund $25,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 226 Project Data Project Number: CDST1420 New Project  Project Name: I-5 Interchange Storm Sewer Utility Relocations Project Description: Relocate storm lines in conflict with the proposed ODOT I-5 interchange design plans. The I-5 interchange project is along Hwy. 214 between Willow Avenue and Broughton Way Map: Project Justification: Existing storm drain lines conflict with proposed ODOT improvements near I-5. Storm drain lines will be moved to resolve conflicts Operating Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $50,000 Budget History: Fiscal Year 2014-15 Budget $50,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDST1420 140 Street Fund $25,000 2014-15 CDST1420 376 Street SDC Fund $25,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 227 Project Data Project Number: CDST1419 New Project  Project Name: Garfield Street at Second Street Storm Improvements Project Description: Rehabilitate and extend existing 10” storm sewer line to new storm drain manhole, replace aged catch basins at intersection and repave, for drainage improvements at the intersection. 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 Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $92,000 Budget History: Fiscal Year 2014-15 Budget $92,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDST1419 140 Street Fund $92,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 228 Project Data Project Number: CDSW1415 New Project  Project Name: Force Main Air Relief Valve Facilities Upgrade – 18” & 24” Project Description: Sealing five existing manholes along the 18” force main and upgrading entry access with hatches on a total of ten manholes. Air relief valves are failing and require regular maintenance. Map: Project Justification: Air relief valves are failing and require regular maintenance. Entry accesses will be improved for maintenance activities and providing safer confined space entry. Improvement will also improve the efficiency of the sewer force main system and lower operating costs for power to the pumps. Operating Budget Impact: Decreases maintenance costs by replacing outdated equipment Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $50,000 Budget History: Fiscal Year FY2014-15 Budget $50,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1415 472 Sewer Fund $50,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 229 Project Data Project Number: CDSW1408 New Project  Project Name: Wastewater Facility Roof Replacement Project Description: Replace composition roof on WWTP Admin building, sodium hypochlorite and water storage building and generator building Map: Project Justification: All three composition roofs are the same age and material and were replaced around 2000. The Admin building showed signs of premature failure and the manufacturer made a warranty settlement. There have been intermittent problems with minor leaks. Operating Budget Impact: Decreases maintenance costs by replacing outdated equipment Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $54,250 Budget History: Fiscal Year FY 2014-15 Budget $54,250 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CBSW1408 472 Sewer Fund $54,250 FY 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 230 Project Data 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 Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Design Estimated Completion Date: June 2016 Estimated Project Cost: $225,000 Budget History Fiscal Year 2014-2015 Budget $225,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CISW1002 465 Sewer Capital Construction Fund $225,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 231 Project Data Project Number: CDSW1143 New Project  Project Name: I-5 Interchange Sanitary Sewer relocations – Hwy. 214, Lawson Avenue, & Evergreen Road Project Description: Relocate 8” sanitary sewer line to the middle of exiting turning lane in Hwy. 214 between Frontage Road and Country Club Road. Proposed to divert portion of the sanitary flow to Lawson Avenue. Map: Project Justification: Avoid conflicts with proposed ODOT improvements with the I-5 Interchange at OR214 project, diverts a portion of sanitary flow to Lawson Avenue, and reduces flow to Rainier pump station. Operating Budget Impact: Increases long term costs because additional infrastructure to maintain (addition to network) Project Status: Construction Estimated Completion Date: August 2014 – may get done before June 30, 2014 Estimated Project Cost: $590,000 Budget History: Fiscal Year 2013-14 2014-15 Budget $490,000 $100,000 Year to Date expenses $431,105 Balance $58,895 Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1143 472 Sewer Fund $245,000 2013-14 CDSW1143 376 Street SDC Fund $245,000 2013-14 CDSW1143 472 Sewer Fund $50,000 2014-15 CDSW1143 376 Street SDC Fund $50,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 232 Project Data 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 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 Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $150,000 Budget History: Fiscal Year 2014-15 Budget $150,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1413 472 Sewer Fund $150,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 233 Project Data Project Number: CDSW1416 New Project  Project Name: Rehab Interceptor at Young Street and Mill Creek Project Description: Reconfigure sewer line connections to the existing 24” diameter trunk line. Replace piping between existing manholes and abandon three manholes and the piping between them. Map: Project Justification: The existing pipe sections are deteriorated and in poor condition. The pipes will be restored to grade for the east run of the creek and the alignment for the pipe in the west side of the creek. Connections of both 12” lines to the 24” main will be reconfigured. Operating Budget Impact: Decreases maintenance costs by replacing outdated equipment Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $175,000 Budget History: Fiscal Year 2014-15 Budget $175,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1416 472 Sewer Fund $175,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 234 Project Data Project Number: CDSW1162 New Project  Project Name: Hwy 99E – Young Street Utility Upgrades Project Description: Upgrade city utilities at the intersection of Hwy 99E and Young Street prior to ODOT improvements of the intersection. A proposed 12” waterline will replace an existing 8” line. Project would include installation of 260 ft of 12” water line, 260 feet of 16” sewer mains, and 1,700 square feet of sidewalk. Map: Project Justification: Water and sewer utility work to be done prior to work by ODOT to improve the intersection of Hwy 99E and Young Street. ODOT’s schedule for the improvement is in FY 2014-2015. Sidewalks may be done in FY2015-16 after ODOT work is completed the intersection improvements Sewer main was inspected in 2004 and was found to be ¾ plus full. Storm main was inspected in 2006 and found to be in good condition. Operating Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Project is being designed Est. Date of Completion: June 2016 Estimated Project Cost: $225,000 Budget History Fiscal Year 2014-15 Budget $225,000 Actual expenses $0 Balance $225,000 Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1162 363 Street Storm Cap Const Fund (10%) $22,500 FY2014-15 CDSW1162 465 Sewer Cap Const Fund (45%) $101,250 FY2014-15 CDSW1162 466 Water Cap Const Fund (45%) $101,250 FY2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 235 Project Data Project Number: CDSW1418 New Project  Project Name: Progress Way Sanitary Sewer Pipeline Project Project Description: Replace 514 feet of 10” pipe with new 18” pipe and replace 1,032 feet of 10” with new 12” pipe Map: Project Justification: Identified for improvement due to capacity deficiencies in the Wastewater Facilities Plan. The larger diameter sanitary sewer pipeline will convey peak flows with adequate freeboard between the hydraulic grade and ground surface. Operating Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Design Estimated Completion Date: June 2016 Estimated Project Cost: $1,362,000 Budget History: Fiscal Year 2014-15 2015-16 Budget $270,000 $1,092,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1418 472 Sewer Fund $270,000 2014-15 CDSW1418 472 Sewer Fund $1,092,000 2015-16 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 236 Project Data Project Number: CDSW1417 New Project  Project Name: W Hayes St. Sanitary Sewer pipeline project Project Description: Replaces 10” and 12” sewer pipes with 12” and 15” pipes. Map: Project Justification: Project was identified for improvement due to capacity deficiency in the Wastewater Facilities Plan. The larger diameter pipe will convey peak flows with adequate freeboard between the hydraulic grade and the ground surface. Operating Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Design Estimated Completion Date: June 2016 Estimated Project Cost: $2,030,000 Budget History: Fiscal Year FY2014-15 FY2015-16 Budget $407,000 $1,623,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1417 472 Sewer Fund $407,000 FY2014-15 CDSW1417 472 Sewer Fund $1,623,000 FY2015-16 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 237 Project Data Project Number: CISW1052 New Project  Project Name: WWTP Phase 2A and Natural Treatment System Upgrades Project Descriptio1n: Compliance improvements will include upgrades to Blower, contact stabilization through aeration basins, generator upgrades for reliability and redundancy and constructed wetlands for effluent cooling, expansion of the poplar tree plantation and installation of a new Pudding River outfall. Map: Project Justification: Compliance upgrades needed to deal with new thermal loading limits on the Pudding River. DEQ needs to establish TMDL limit for thermal loading. It is possible that the natural treatment system as designed would not meet compliance based on loading. Depending on timing of future decisions some components, not related to thermal loading, may be pulled out and bid/constructed separately. Operating Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Waiting DEQ determination on Thermal Loading for Pudding River Estimated Completion Date: Estimated Project Cost: $12,400,000 Budget History Fiscal Year 2014-15 2015-16 Budget 1,000,000 11,400,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CISW1052 472 Sewer Fund $1,000,000 FY2014-15 CISW1052 472 Sewer Fund $11,400,000 FY 2015+ ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 238 Project Data Project Number: CDWA1411 New Project  Project Name: Hwy 99E Waterline Bore at Laurel Avenue Project Description: Bore under Hwy 99E and extend the 8” diameter water main on Laurel Avenue to the 12” diameter main on Hwy. 99E. Map: Project Justification: The installation of the 8” diameter water line crossing will increase flows in the area and increase connectivity of the existing water line system improving water quality and flows for fire protection. Operating Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $220,000 Budget History: Fiscal Year 2014-2015 Budget $220,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDSW1411 470 Water Fund $220,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 239 Project Data Project Number: CDWA1060 (old #78002.0000) New Project  Project Name: Automatic Read Meter Replacement program Project Description: Six – seven year plan to replace all existing water meters with automatic read meters. Map: City wide Project Justification: As part of the recent ARRA funded water consolidation project, the city with ARRA funding, purchased the required software, reading devices and automatic read meters to be installed with the consolidation project. The cost depends on size. The replacement of all other meters within the city is planned to be done in six to seven years with about 700 to 1,000 meters purchased annually, depending on the size. Operating Fund Impact: Decreases maintenance costs by replacing outdated equipment Project Status: Over 60% complete Estimated Completion Date: FY 2016-17 Estimated Project Cost: $1,300,000 Budget History Fiscal Year 2010-11 2011-12 2012-13 2013-14* 2014-15 2015-16 2016-17 Budget $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $100,000 Actual expenses $190,290 $144,150 $197,707 $157,275 Balance $9,710 $55,850 $2,293 $42,725 *Year to Date Funding Data: Project No. Fund No. Fund Name Amount FY CDWA1060 470 Water Fund $200,000 2010-11 CDWA1060 470 Water Fund $200,000 2011-12 CDWA1060 470 Water Fund $200,000 2012-13 CDWA1060 470 Water Fund $200,000 2013-14 CDWA1060 470 Water Fund $200,000 2014-15 CDWA1060 470 Water Fund $200,000 2015-16 CDWA1060 470 Water Fund $100,000 2016-17 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 240 Project Data Project Number: CDWA1158 New Project  Project Name: I-5 Interchange Waterline relocation – Hwy 214: Frontage Road to Tunnel Project Description: Relocate waterline prior to ODOT improvements along I-5/OR 214 project; install 2,400 feet of 12” waterline, 350 feet of 8” water main, install 4 fire hydrants, reconnect 17 domestic water service lines and two irrigation lines. Project has been awarded to K & E Excavating Inc. Notice to Proceed on the project was issued March 21, 2014. Map: Project Justification: Relocate water lines in OR 214 to avoid grade conflicts with proposed ODOT I-5 Interchange improvements. Operating Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Construction Estimated Completion Date: August 2014 Estimated Project Cost: $850,000 Budget History: Fiscal Year 2013-14 2014-15 Budget $600,000 $250,000 Year to Date expenses (as of 3/31/2014) $19,865 Balance $580,135 Funding Data: Project No. Fund No. Fund Name Amount FY CDWA1158 470 Water Fund $300,000 2013-14 CDWA1158 376 Street SDC Fund $300,000 2013-14 CDWA1158 470 Water Fund $125,000 2014-15 CDWA1158 376 Street SDC Fund $125,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 241 Project Data Project Number: CDWA1412 New Project  Project Name: Hwy 99E: Aztec to Lincoln waterline improvements Project Description: Install new waterline to close loop from Aztec Drive to Lincoln Street Map: Project Justification: This will complete the loop on the east side of Hwy 99E. The connectivity of the existing water system will provide better flows and water quality Operating Budget Impact: Increases long term costs because additional infrastructure to maintain Project Status: Design Estimated Completion Date: June 2015 Estimated Project Cost: $240,000 Budget History: Fiscal Year 2014-15 Budget $240,000 Year to Date expenses Balance Funding Data: Project No. Fund No. Fund Name Amount FY CDWA1412 470 Water Fund $240,000 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 242 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 243 Appendices ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 244 Glossary Adopted Budget: Financial plan that forms the basis for appropriations. Adopted by the governing body. Appropriation: Authorization for spending a specific amount of money for a specific purpose during a fiscal year. It is based on the adopted budget, including supplemental budgets, if any. It is presented in a resolution or ordinance adopted by the governing body. Assessed Value: The value set on real and personal property as a basis for imposing taxes. It is the lesser of the property’s minimum assessed value or real market value. Audit: A review of the City's operations by an independent accounting firm to verify that the City's financial statements accurately reflect the City's financial position. Audit Report: A report in a form prescribed by the Secretary of State made by an auditor expressing an opinion about the propriety of a local government’s financial statements, and compliance with requirements, orders and regulations. Bond: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Budget: A written report showing the local government’s comprehensive financial plan. It must include a balanced statement of actual revenues and expenditures during each of the last two years, or budget periods, and estimated revenues and expenditures for the current and upcoming year or budget period [ORS 294.311(4)]. Budget Committee: Fiscal advisory board of a local government, consisting of the governing body plus an equal number of registered voters appointed from within the boundaries of the local government. Budget Message: Written explanation of the budget and the local government’s financial priorities. It is prepared and presented by the executive officer or chairperson of the governing body. Budget Officer: Person appointed by the governing body to assemble budget material and information and to physically prepare the proposed budget. Budget Transfers: Amounts moved from one fund to finance activities in another fund. They are shown as expenditures in the originating fund and revenues in the receiving fund. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 245 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 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. Community Development Block Grant (CDBG): Grants administered through the state providing funds for projects that benefit the public at large. Compression: The Oregon Constitution limits the amount of property taxes that can be collected from each property in two categories: education and general. If taxes in either category exceed the limit for that property, the taxes are reduced or “compressed” until the limit is reached. This calculation is based on real market value of the property, not the taxable assessed value. Compression creates uncertainty in property tax revenues. Contingency: Funds set aside but not appropriated or approved for use. The Council can authorized the transfer of Contingency to appropriations during the year. Such transfers are made to fund unanticipated expenditures or new programs, or to absorb unexpected revenue losses. Debt Service: Payment of principal and interest on an obligation resulting from the issuance of bonds or notes. Debt Service Fund: A fund established to account for payment of general long-term debt principal and interest. Department: The largest organizational unit of the City. Designated Reserve: Funds specifically set aside for anticipated expenditure requirements in future years which are uncertain, such as employee salary adjustments that have not yet been determined. Division: An organizational subdivision of a department. Encumbrance: An obligation chargeable to an appropriation and for which part of the appropriation is reserved. Enterprise Fund: A fund that generates most of its revenue from charges for services, as opposed to taxes. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 246 Expenditure: The consumption of goods or services, commonly evidenced by the payment of cash. Fiscal Year: A twelve-month period of time to which the Annual Budget applies. Woodburn’s fiscal year is July 1 through June 30. FTE: Full Time Equivalent, FTE, is a staffing measure that identifies how many full time staff are represented by a mix of part and full time employees. Fund: An independent fiscal and accounting entity used to set forth the financial position and results of operations related to the specific purpose for which the fund was created. Fund Balance: Net current assets (cash plus receivables less payables) at a specific point in time. The fund balance can also be defined as a measure of funds available typically at the beginning or end of a budget cycle. General Fund: The City's principal operating fund, which is supported by taxes and fees which can be used for any legal government purpose. General Obligation Bonds: Bonds that are issued to finance a variety of public projects such as streets and improvements and are generally repaid from tax revenue. Grants: A donation or contribution in cash by one governmental unit to another unit which may be made to support a specified purpose or function, or general purpose. Inter-fund Loans: Loans made by one fund to another and authorized by resolution or ordinance. Personnel Services: A budget category which accounts for the salaries, wages, and overtime of employees, as well as all employer-paid fringe benefits such as health and dental insurance, retirement, and workers’ compensation insurance. Levy: Amount of ad valorem tax certified by a local government for the support of governmental activities. Local Government: Any city, county, port, school district, community college, public or quasi-public corporation (including a municipal utility or dock commission) operated by a separate board or commission; a municipal corporation or municipality. Local Option Tax: Taxing authority voter-approved by a double majority that is in addition to the taxes generated by the permanent tax rate. Local option taxes can be for general operations, a specific purpose or capital projects. They are limited to five years unless they are for a capital project, then they are limited to the useful life of the project or 10 years, whichever is less. Maximum Assessed Value (MAV). The maximum taxable value limitation placed on real or personal property by the constitution. It can increase a maximum of 3 percent each year. The 3 percent limit may be exceeded if there are qualifying improvements made to the property, such as a major addition or new construction. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 247 Net Working Capital: The sum of the cash balance, accounts receivable expected to be realized during the ensuing year, inventories, supplies, prepaid expenses less current liabilities and, if encumbrance method of accounting is used, reserve for encumbrances. Non-Departmental: Program costs that do not relate to any one department, but represent costs of a general City-wide nature. Objective: The expected result or achievement of a budget activity. Operating Budget: Annual appropriation of funds for ongoing program costs, including employee services, supplies, equipment, and debt service. Operating Revenue: Revenue of a fund, excluding Beginning Fund Balance (Fund Balance). By focusing on Operating Revenue the trends in current year resources are evaluated. Ordinance: A formal legislative enactment by the City Council. It has the full force and effect of law within the City boundaries unless it is in conflict with any higher form of law, such as a State statute or constitutional provision. Payroll expenses: Expenses related to the compensation of salaried employees, such as, health and accident insurance premiums, Social Security and retirement contributions, civil service assessments. Permanent rate limit: The maximum rate of ad valorem property taxes that a local government can impose. Taxes generated from the permanent rate limit can be used for any purpose. No action of the local government or its voters can increase or decrease a permanent rate limit. Prior years’ tax levies: Taxes levied for fiscal years preceding the current one. Program: An activity or group of activities performed for the purpose of providing a service or a support function. Property Taxes: Ad valorem tax certified to the county assessor by a local government. Proposed budget: Financial and operating plan prepared by the budget officer. It is submitted to the public and the budget committee for review. Publication: Public notice given by publication in a newspaper of general circulation within the boundaries of the local government; mailing through the U.S. Postal Service by first class mail to each street address within the boundaries of the local government; and hand delivery to each street address within the boundaries of the local government. Real Market Value (RMV): The amount in cash which could reasonably be expected by an informed seller from an informed buyer in an arm’s-length transaction as of the assessment date. In most cases, the value used to test the constitutional limits. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 248 Reserve fund: Established to accumulate money from year to year for a specific purpose, such as purchase of new equipment. Resolution: A formal order of a governing body; lower legal status than an ordinance. Resources: Total amount available for appropriation during the fiscal year, including beginning fund balances, revenues, and fund transfers. Revenue: An increase in net assets, commonly arising from the receipt of taxes or charges for services. Revenue Bonds: Bonds issued to construct capital facilities, repaid from revenue produced by the operation of those facilities. SDC: A system development charge imposed on new development to mitigate the impact of growth on City infrastructure. These fees are used to fund improvements that increase capacity of the City’s utility, park or street systems. Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or major capital projects) that are legally restricted to expenditure for specific purposes. Supplemental Budget: A financial plan prepared to meet unexpected needs or to spend revenues not anticipated when the regular budget was adopted. It cannot be used to authorize a tax. Supplies & Services: A budget category. Examples include office supplies, minor equipment, motor vehicle expense, and professional and contractual services. Tax on property: Any tax, fee, charge or assessment imposed by any government unit upon property or upon a property owner as a direct consequence of ownership of that property. Tax Rate: The amount of tax stated in terms of a unit of tax for each $1,000 of assessed value of taxable property. Tax Roll: The official list showing the amount of taxes imposed against each taxable property. Tax Year: The fiscal year from July 1 through June 30. Trust Fund: A fund used to account for fiscal activities of assets held in trust by a local government. Unappropriated Fund Balance: Amount set aside in the budget to be used as a cash carryover to the next year’s budget. It provides the local government with cash until tax money is received from the county treasurer in November. This amount cannot be transferred by resolution or used through a supplemental budget, unless necessitated by a qualifying emergency. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 249 Budget Policies & Fiscal Strategy Original document was Adopted by City Council on February 24, 2014 City of Woodburn Budget Policies & Fiscal Strategy FY 2014/15  SECTION 1. ANNUAL REVIEW & POLICY A. Fiscal Responsibility. Per the City Council’s biannual Adopted Goals, it will be the policy of the City of Woodburn to return the highest level (or sustain the current levels) of service with the least amount of taxpayer investment; and to plan accordingly. B. Balanced Budget. The City’s Budget shall be balanced. For each fund, ongoing costs are not to exceed ongoing revenues plus available fund balances used in accordance with reserve policies. C. Budget Process. The annual budget process is intended to weigh all competing requests for City resources within expected fiscal constraints. Levels of service will increase or decrease based on the availability of resourses. Requests for new programs made outside the annual budget process are discouraged. New initiatives will be financed by reallocating existing City resources to the services with the highest priorities. D. Fiscal Recommendations. Consistent with the administrative responsibilities outlined in the Charter, the City Administrator will make fiscal recommendations to the City Council on all measures necessary to sustain current levels of service and avoid reductions in City programs, including the consideration by the City Council of new revenue sources if this is determined to be in the best interest of the community. E. Budget Policies Updated Annually. The City Council will review and adopt Fiscal Year Budget Policies on an annual basis. F. Yearly 5-Year Forecast. The City Council will review and approve the 5-Year Forecast (see attached Exhibit A) on an annual basis. The forecast is an estimate of future revenues and expenses and is intended to serve as an estimate and a guideline for making sound financial decisions in the current fiscal year and budget preparation. The 5-Year Forecast and the annual Budget Policies together will constitute the City’s Annual Financial Plan. G. Policy Direction. Consistent with their policy making role outlined in the Woodburn City Charter, the City Council is responsible for providing policy direction to determine the City’s overall fiscal policy. In response to the fiscal recommendations made by the City Administrator, the City Council shall consider all measures necessary to sustain current levels of service. 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 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 250 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 that are funded primarily from City discretionary resources, and; 2) those that are funded primarily from dedicated resources. B. Discretionary Resources. The General Fund is the fund that collects discretionary resources to provide discretionary programs and services as recommended by the Budget Officer and approved as part of the City’s cycle. The City will continue to fund these programs primarily from General Fund discretionary resources. These include police, park and recreation, economic development, land use, financial services and other programs. C. Dedicated Resources. Dedicated services fees, grants, utility revenues, etc.) are traditional City services that are provided primarily with dedicated funds. Dedicated resources are subject to restrictions via state and federal law, grant agreements and contracts, City policy and ordinances. Frequently, these resources will be state or federal programs that the City administers locally, such as public safety programs or transportation grants. The City will fund these programs (i.e. speed and safety belt enforcement, etc.) primarily from dedicated resources.  SECTION 3. GENERAL FUND BUDGET (DISCRETIONARY) A. Annual Budget Goal. The goal shall be to prepare a budget that maintains existing high priority programs supported by the General Fund while at the same time seeking savings wherever possible. Funding for lower priority programs will be reduced or eliminated to ensure that expenditures remain in balance with resources. B. General Fund Emphasis. The highest priority shall be to conserve General Fund discretionary resources to fund high priority programs as defined by the City Council and City Administrator. C. Maximize City Council’s Discretion. Wherever legally possible, revenues are to be treated as discretionary resources, rather than as dedicated to a particular program or service. The goal is to give the City Council as much flexibility as possible in allocating resources to local priorities. D. New Revenues. In order to sustain current levels of service, avoid reductions in public safety programs or increase services needed to meet community demands, the City Council may consider new discretionary revenues if it is determined to be in the best interest of the community. E. Use of Dedicated Funding Sources. Whenever legally possible, funding responsibility for existing programs or activities should be transferred to appropriate dedicated funding sources, freeing up scarce discretionary resources to fund City Council priorities. F. Cost Efficiency. Staff will prepare fiscally conservative budgets and will seek savings wherever a balance between cost efficiency and the quality of public service can be achieved. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 251 G. Materials & Services. Departments are to prepare “base budgets” with a goal of holding General Fund or other discretionary resources for materials and services expenditures to no more than FY 2013/2014 budget levels. H. No General Fund Street Maintenance Support. No discretionary General Fund revenues will be used to support street maintenance activities. General Fund street lighting transfers are exempted from this policy. The current transfer from the General Fund for street lighting will be maintained as long as it is fiscally viable. The transfer will be reviewed as approved each fiscal year as part of the budget process. I. Revenue Estimates. Departments should budget for revenues based on the best information available during the budget process. If additional information becomes available during the budget process, it should be provided to the Finance Director’s Office. Accuracy in revenue/expenditure estimates is critical. New revenue estimates should be based on the best information available. Subsequent annual estimates should also take into consideration the actual receipts from the previous year. J. Pursuit of New Departmental Revenues. Departments shall pursue revenue sources to the fullest extent possible for all services as well as total cost identification (including indirect costs) for fee setting purposes, grants or other funding opportunities. Any new revenue sources should be used to offset the cost of existing staff and programs, rather than funding new staff or programs. Fee schedules will be reviewed annually to ensure costs are recovered. Fee schedules will be updated as part of the annual budget process. K. Expenditure Reductions. Reductions in revenues may require expenditure reductions from the “base budget” level. If reductions are required, the City Administrator will be guided by the City Council’s adopted Resource Reduction Strategy. L. Discretionary Programs. New discretionary programs may be included in the Proposed Budget with the prior approval by the City Administrator and if the new program is deemed a high priority activity. The impact of new or expanded programs on overhead services (information system services, financial services, building / grounds maintenance, human resource services, budget services, etc.) shall be evaluated to determine if overhead services need to be increased due to the addition of new programs. The costs of increases in overhead services attributed to additional programs shall be included in the analysis of the total cost of new programs. Should outside funding for a program expire, the program may be terminated by the City Administrator or the City Council. M. Full Cost Recovery. City staff shall make every effort to assign costs where they occur through the use of interdepartmental / interfund charges and indirect cost percentage assignments. The intent is to clearly define the actual cost of each direct service the City provides internally or externally. The first priority is the recovery of overhead costs from all funds and grant programs. 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. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 252 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. F. Utility Revenue Allocations. It is the policy of the City of Woodburn that revenue generated by City owned utilities will be split between capital funds and operating expenses in a manner consistent with Woodburn’s Capital improvement plans and operating requirements. The allocation, or split, of these revenues will be approved annually as part of the budget processes. G. General Fund Transfer Savings. With the exception of required “hard-dollar” grant matches, any unused or unneeded portions of budgeted General Fund transfers to non-General Fund budgets will be returned to the General Fund at the end of the fiscal year in order to increase the General Fund ending balance. H. Utility Rates. The City will maintain utility rates at a level that ensures that all debt service, operating and capital costs are adequately recovered. Capital costs identified in approved capital improvement plan will be used as the basis for forming the capital costs recovery portion of utility rates. I. System Development Charges. As permissible under state law, the City will pursue the recovery of infrastructure-related development cost relating to water, sewer, street, storm and parks. These costs will be delineated via a defensible methodology, which will be revised from time to time to ensure accuracy. J. Street SDC Minimum Reserve. The Street SDC Fund will not be depleted below $5.26 million until after the City’s contribution to the Woodburn Interchange Project has been satisfied. A Street SDC Fund balance of $4 million will be held in reserve and dedicated towards any balance outstanding on the City’s contribution to the I-5 Interchange Project.  SECTION 5. FUND RESERVES & CONTINGENCIES A. General Fund Contingencies. At least 10% of the General Fund’s operating appropriation shall be placed into the operating contingency to meet cash flow needs and with the expectation that most will not be spent and will become part of the 2014/2015 Beginning Fund Balance. The General Fund operating contingency for 2014/2015 shall be increased if carryover resources are available in accordance with recommendations provided in the City’s long-term financial plan. B. General Fund Contingency Proportionality. Where contingency is expended, overall reductions will be made to the General Fund to ensure the remaining contingency remains at 10% of the General Funds operating costs. C. Water & Sewer Fund Contingencies. The Water and Sewer Funds will maintain annual contingencies of not less than ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 253  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 2014/15 fiscal year, it may be necessary to make budget adjustments. These adjustments will be made in accordance with the City Council’s adopted Resource Reduction Strategy.  SECTION 9. MID-YEAR REQUESTS, GENERAL FUND CONTINGENCY (ALL FUNDS) A. Non-Emergency Requests. In those cases where a department is required to absorb an unanticipated cost beyond its control of a non-emergency nature, departmental resources must first be exhausted prior to a transfer from General Fund contingencies. Upon conducting a final financial review of departmental budgets towards the end of the year, a transfer from contingency will be made to cover unanticipated costs that could not be absorbed throughout the year. B. Emergency Requests. Emergency requests during the fiscal year will be submitted to the City Administrator for recommendation and forwarded to the City Council for consideration. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 254  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 either to include, or not include, a COLA for non-represented employees in the Proposed Budget. All cost of living adjustments will be approved by the Budget Committee and adopted by the City Council. COLAs or other compensation provided for in collective bargaining agreements will be provided for in the annual Proposed Budget. D. Step Adjustments. Budgeted personnel services expenditures will include an amount to account for annual step adjustments for all employees who are not currently at the top of their range. Annual employee step adjustments will not exceed 5% without the expressed permission of the City Administrator.  SECTION 11. BUDGET CONTROLS A. Legal Compliance. The City Administrator and Finance Director will continue to review and control departmental budgets at the “expenditure category level” (such as personnel services, materials and supplies). As such, City Administrator’s approval is necessary before actual or projected year-end expenditures are allowed to exceed total expenditure appropriations for each “expenditure category.” B. Personnel Services & Benefits. With the exception of overtime pay and temporary help accounts, which shall be developed by Department Heads with the advice of the Finance Director and the approval of the City Administrator, personnel services and benefits cost calculations will be provided by the City Administrator and the Finance Director and will be used as provided. The City Administrator and the Finance Director will also provide estimates for insurance and internal services costs. These amounts will not be altered by Department Heads. C. Wages & Benefit Control. Positions not entitled to receive benefits will be managed in a manner that keeps them below mandatory benefit thresholds (such as PERS, health insurance, etc.). Positions will only be eligible for benefits if approved by the City Administrator and/or designated in Job Descriptions. All benefit costs must be anticipated and included in the annual Budget. D. One-Time Revenues. One-time revenues will be used only for one-time expenses.  SECTION 12. UNAPPROPRIATED ENDING FUND BALANCES (ALL FUNDS) A. Limit Unappropriated Ending Fund Balances. To provide the most budget flexibility during the year, limit the use of unappropriated ending fund balances to circumstances where they are required by law. Rather than use unappropriated fund balances, the goal should be to place any monies not needed for current expenditures in the relevant funds’ operating contingencies. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 255  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. B. Interfund Transfers. Interfund transfers are allowed if the City Council determines the transfer to be in the best interest of the City. All interfund transfers will be managed consistent with state budget law. No debt will be issued without the approval of the City Administrator and authorization of the City Council.  SECTION 15. ANNUAL FINANCIAL 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. D. Preparation of Financial Statements. When feasible, City staff will prepare and provide annual financial statement to the auditor’s satisfaction. If staffing levels or other barriers exist to internal ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 256 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 15 the Annual Audit will be presented to the City Council no later than December 31. Consistent with State law, the annual Audit will also be filed with the Oregon Secretary of State’s Audit Division no later than December 31. The presentation of the Audit to the City Council and filing with the Secretary of State’s Office may occur later than December 31 if an audit filing extension is granted by the Secretary of State’s Office. Any and all requests for audit filing extensions must be approved 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 Audit will be provided to the Woodburn Budget Committee for their review.  SECTION 16. PROGRAMS A. Discretionary Programs. To the extent additional discretionary resources are available, high priority services areas will be slated for growth in discretionary support. Lower priority service areas will receive constant or decreasing discretionary support. Based on the direction of the City Council, discretionary programs are identified, and prioritized, as follows: Discretionary Programs  Police Patrol & Public Safety  Police Support Services  Financial Services  Legal Services  Land Use Planning  Economic Development  Code Enforcement  General Administration  Library  Aquatic Center  Recreation Programming  Parks and Park/Tree Maintenance  Other General Fund Supported Non-Essential Program & Services  Computer/Network transfers (capital replacements of desktop pc’s and associated servers)  Discretionary Transfers (i.e. Transit, Streets, RSVP, etc.)  Community Services (i.e. flower baskets, TOT Grants – where permissible, etc.  Intergovernmental Agreements that provide no direct offsetting revenues  SECTION 17. RESOURCE REDUCTION STRATEGY (ALL FUNDS) A. Goal & Reduction Approach. When faced with a potential reduction in resources, the City’s goal is to continue to provide services in a professional, effective and efficient manner. Consequently, to the extent possible, across-the-board reductions in expenditures will be avoided. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 257 B. Case-by-Case Consideration. Reductions will be made on a case-by-case basis, focusing on each individual program or service. If possible, reduction will be made proportional to the programs and services identified by the City Council. C. Moderation When Possible. If, as a result of loss of a significant amount of discretionary resources, expenditure reductions become necessary, those reductions will be made in moderate case-by-case reductions in discretionary supported programs and services. These reductions will focus first on programs funded by dedicated resources and then services funded by discretionary resources. D. Discretionary Contributions. If further reductions are required, any discretionary funding that supplements or supports services mostly supported with dedicated resources will be reduced or eliminated. This may apply to programs or activities expanded or started with discretionary resources within the last few years. Exceptions may be made on a case-by-case basis by the City Council. E. Furlough Days. If personnel budget/salary saving are required, the City will consider a reduced work week or furlough days prior to laying off staff. F. Consideration List. Discretionary funding for programs funded by discretionary resources will be reduced or eliminated as needed. Legal restrictions or the City’s ability to maintain minimal service levels will be considered. Based on the direction of the City Council, the order of City service areas to be considered for reductions are: Consideration List  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 (capital replacements of desktop pc’s and associated servers)  Other General Fund Supported Non-Essential Program & Services  Parks and Park/Tree Maintenance  Recreation Programming  Aquatic Center  Library  General Administration  Code Enforcement  Economic Development  Land Use Planning  Legal Services  Financial Services  Police Support Services  Police Patrol & Public Safety G. Indirect Costs. The City’s overhead programs will not be prioritized, but will be sized to the need and size of the overall organization. Generally, wherever possible, the City’s goal is to make fee-supported programs self-sufficient. This includes recovering those programs’ appropriate share of the City’s overhead costs. If reductions occur, then indirect costs will be sized to the needs and size of the rest of the organization. H. Dedicated Funding for Programs. Where legally possible, the City will consider using dedicated resources to fund high priority programs related to the purpose for which the dedicated funds are received. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 258 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. AFSCME Wage Scale Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 A Parks & Maintenance Worker 11.54 $ 12.31 $ 13.08 $ 13.85 $ 14.62 $ 15.38 $ 15.69 $ 16.00 $ B Clerk I 11.72 $ 12.50 $ 13.28 $ 14.06 $ 14.84 $ 15.62 $ 15.94 $ 16.25 $ C 11.90 $ 12.69 $ 13.49 $ 14.28 $ 15.07 $ 15.86 $ 16.18 $ 16.50 $ D 12.12 $ 12.93 $ 13.74 $ 14.55 $ 15.36 $ 16.16 $ 16.49 $ 16.81 $ E 12.35 $ 13.17 $ 14.00 $ 14.82 $ 15.64 $ 16.46 $ 16.79 $ 17.12 $ F 12.61 $ 13.45 $ 14.29 $ 15.13 $ 15.97 $ 16.81 $ 17.15 $ 17.49 $ G Meter Reader 12.90 $ 13.76 $ 14.62 $ 15.48 $ 16.34 $ 17.20 $ 17.55 $ 17.89 $ H Bus Driver 13.21 $ 14.09 $ 14.97 $ 15.85 $ 16.73 $ 17.61 $ 17.97 $ 18.32 $ I Clerk II 13.58 $ 14.48 $ 15.39 $ 16.29 $ 17.20 $ 18.10 $ 18.47 $ 18.83 $ J Municipal Court Clerk 13.98 $ 14.92 $ 15.85 $ 16.78 $ 17.71 $ 18.64 $ 19.02 $ 19.39 $ Records Clerk K Clerk III 14.43 $ 15.39 $ 16.35 $ 17.31 $ 18.27 $ 19.23 $ 19.62 $ 20.00 $ Library Assistant Utility Worker I L Permit Technician 14.91 $ 15.91 $ 16.90 $ 17.90 $ 18.89 $ 19.88 $ 20.28 $ 20.68 $ Utility Worker II Water Technician I M Engineering Technician I 15.54 $ 16.48 $ 17.51 $ 18.54 $ 19.57 $ 20.60 $ 21.02 $ 21.43 $ N Utility Worker III 16.05 $ 17.12 $ 18.19 $ 19.26 $ 20.33 $ 21.39 $ 21.82 $ 22.25 $ Waste Water Operator I Water Operator I O Evidence Technician 16.37 $ 17.46 $ 18.55 $ 19.64 $ 20.73 $ 21.82 $ 22.26 $ 22.70 $ P Engineering Technician II 16.71 $ 17.83 $ 18.94 $ 20.06 $ 21.17 $ 22.28 $ 22.73 $ 23.18 $ Library Associate Q Building Inspector/Plans Examiner I 17.55 $ 18.72 $ 19.89 $ 21.06 $ 22.23 $ 23.39 $ 23.86 $ 24.33 $ CAD/GIS Technician Fleet Maintenance Technician Waste Water Operator II Water Technician II R Facility Maintenance Technician 18.28 $ 19.50 $ 20.72 $ 21.94 $ 23.16 $ 24.37 $ 24.86 $ 25.35 $ Sewer Line Maintenance Technician Waste Water Laboratory Technician Waste Water Operator III Water Operator II S Building Inspector/Plans Examiner II 19.20 $ 20.48 $ 21.76 $ 23.04 $ 24.32 $ 25.59 $ 26.11 $ 26.62 $ Librarian T Associate Planner 20.22 $ 21.56 $ 22.91 $ 24.26 $ 25.61 $ 26.95 $ 27.49 $ 28.03 $ Industrial Waste Coordinator Waste Water Maintenance Technician Water Maintenance Technician U 21.35 $ 22.77 $ 24.20 $ 25.62 $ 27.04 $ 28.46 $ 29.03 $ 29.60 $ V Engineering Technician III 23.37 $ 24.93 $ 26.49 $ 28.05 $ 29.61 $ 31.16 $ 31.79 $ 32.41 $ Y Plans Examiner-Bldg Inspect III 32.21 $ 34.36 $ 36.51 $ 38.66 $ 40.80 $ 42.95 $ 43.81 $ 44.67 $ ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 259 Woodburn Police Association (WPA) Wage Scale The WPA contract expires June 30, 2014. Effective 7/1/2013 Compensation Schedule Sworn Officer GRADE Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 1.0 Trainee 22.42 $ 1.1 Officer 23.60 $ 24.55 $ 25.49 $ 26.75 $ 28.01 $ 29.27 $ 30.84 $ 31.47 $ 32.41 $ 33.04 $ 1.2 Officer-Basic Language 24.20 $ 25.17 $ 26.13 $ 27.42 $ 28.71 $ 30.00 $ 31.62 $ 32.26 $ 33.23 $ 33.87 $ 1.3 Officer-Advanced Lang 25.26 $ 26.27 $ 27.28 $ 28.63 $ 29.97 $ 31.32 $ 33.00 $ 33.68 $ 34.69 $ 35.36 $ 2.1 Officer-Intermediate 24.79 $ 25.78 $ 26.77 $ 28.09 $ 29.41 $ 30.74 $ 32.39 $ 33.05 $ 34.04 $ 34.70 $ 2.2 Officer-Inter Basic Lang 25.41 $ 26.43 $ 27.44 $ 28.80 $ 30.15 $ 31.51 $ 33.20 $ 33.88 $ 34.90 $ 35.57 $ 2.3 Officer-Inter Adv Lang 26.53 $ 27.59 $ 28.65 $ 30.06 $ 31.47 $ 32.90 $ 34.66 $ 35.37 $ 36.43 $ 37.13 $ 3.1 Officer-Advanced 25.97 $ 27.01 $ 28.04 $ 29.43 $ 30.81 $ 32.20 $ 33.93 $ 34.62 $ 35.66 $ 36.35 $ 3.2 Officer-Adv Basic Lang 26.62 $ 27.69 $ 28.75 $ 30.17 $ 31.59 $ 33.01 $ 34.78 $ 35.49 $ 36.56 $ 37.26 $ 3.3 Officer-Adv Adv Lang 27.79 $ 28.91 $ 30.01 $ 31.50 $ 32.97 $ 34.46 $ 36.31 $ 37.05 $ 38.16 $ 38.90 $ Assignment Pay* 7% Detective 7% 5% Corporal 3.0% K9 *can only have 2 at a time Compensation Schedule NON Sworn Officer CE Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 75% 78% 81% 85% 89% 93% 98% 100% Code Enforcement 17.33 $ 18.02 $ 18.71 $ 19.63 $ 20.55 $ 21.48 $ 22.63 $ 23.09 $ ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 260 Sergeant Wage Scale Effective 7/1/2013 Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 Differentials 75% 78% 81% 85% 89% 93% 98% 100% 103% 105% 4.1 Intermediate Certification 27.79 $ 28.90 $ 30.02 $ 31.50 $ 32.98 $ 34.46 $ 36.31 $ 37.05 $ 38.17 $ 38.91 $ 4.2 Int. + Basic Language 28.49 $ 29.63 $ 30.78 $ 32.29 $ 33.81 $ 35.33 $ 37.22 $ 37.98 $ 39.13 $ 39.89 $ 4.3 Int. + Advanced Language 29.74 $ 30.93 $ 32.13 $ 33.71 $ 35.29 $ 36.88 $ 38.86 $ 39.65 $ 40.85 $ 41.64 $ 5.1 Advanced Certification 29.18 $ 30.35 $ 31.53 $ 33.08 $ 34.63 $ 36.19 $ 38.13 $ 38.91 $ 40.08 $ 40.86 $ 5.2 Adv. + Basic Language 29.91 $ 31.11 $ 32.32 $ 33.91 $ 35.50 $ 37.10 $ 39.09 $ 39.89 $ 41.09 $ 41.89 $ 5.3 Adv. + Advanced Language 31.23 $ 32.48 $ 33.74 $ 35.40 $ 37.06 $ 38.73 $ 40.80 $ 41.64 $ 42.89 $ 43.73 $ 6.1 Supervisory Certification 30.57 $ 31.79 $ 33.03 $ 34.65 $ 36.28 $ 37.91 $ 39.95 $ 40.76 $ 41.99 $ 42.81 $ 6.2 Super. + Basic Language 31.34 $ 32.59 $ 33.86 $ 35.52 $ 37.19 $ 38.86 $ 40.95 $ 41.78 $ 43.04 $ 43.89 $ 6.3 Super. + Advanced Language 32.71 $ 34.02 $ 35.35 $ 37.08 $ 38.82 $ 40.57 $ 42.75 $ 43.62 $ 44.93 $ 45.81 $ Part-Time Wage Scale Effective 1/1/14 Grade Entry Mid Max 1 9.10 $ 10.09 $ 11.07 $ Library Page Rec Leader General Swim Instructor Rec Leader- After School Club Lifeguard Vehicle Custodian Aquatics Cust 2 9.56 $ 10.59 $ 11.62 $ Rec Programmer I - Summ. Day Camp 3 10.04 $ 11.12 $ 12.20 $ Rec Programmer II-Summ. Day Camp Shift Supervisor 4 10.54 $ 11.68 $ 12.81 $ Parks & Custodial Worker 5 11.07 $ 12.26 $ 13.45 $ Customer Service Clerk Rec Specialist 6 11.62 $ 12.87 $ 14.12 $ Library Assist. Rec Coord. Lead Swim Inst 7 12.20 $ 13.52 $ 14.83 $ 8 12.81 $ 14.19 $ 15.57 $ 9 13.45 $ 14.90 $ 16.35 $ Bus Driver 10 14.12 $ 15.65 $ 17.17 $ 11 14.83 $ 16.43 $ 18.03 $ 12 15.57 $ 17.25 $ 18.93 $ 13 16.35 $ 18.11 $ 19.87 $ 14 17.17 $ 19.02 $ 20.87 $ 15 18.03 $ 19.97 $ 21.91 $ 16 18.93 $ 20.97 $ 23.01 $ Librarian Pool Operator 17 19.87 $ 22.02 $ 24.16 $ Adm. Clerk-Police 18 20.87 $ 23.12 $ 25.36 $ 19 21.91 $ 24.27 $ 26.63 $ 20 23.01 $ 25.49 $ 27.96 $ 21 24.16 $ 26.76 $ 29.36 $ 22 25.36 $ 28.10 $ 30.83 $ 23 26.63 $ 29.50 $ 32.37 $ Senior Planner 24 27.96 $ 30.98 $ 33.99 $ 25 29.36 $ 32.53 $ 35.69 $ Plans Examiner/Inspector 26 Set rate per day/game- DOE Court Judge BackGr Invest. Fitness Instructor Bailiff Umpire/Referee Range Position ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 261 Unrepresented Wage Scale Effective 7/1/2014 Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 A Aquatics Coordinator 12.62 $ 13.10 $ 13.58 $ 14.06 $ 14.54 $ 15.02 $ 15.50 $ 15.97 $ B Accountant I 16.19 $ 16.81 $ 17.42 $ 18.04 $ 18.65 $ 19.27 $ 19.88 $ 20.49 $ C Administrative Assistant - Confidential 18.75 $ 19.46 $ 20.18 $ 20.89 $ 21.60 $ 22.31 $ 23.02 $ 23.73 $ Information Systems Tech D Executive Legal Assistant 19.69 $ 20.44 $ 21.19 $ 21.93 $ 22.68 $ 23.43 $ 24.18 $ 24.92 $ Executive Assistant - Confidential - Police E Community Outreach Coordinator 20.67 $ 21.46 $ 22.24 $ 23.03 $ 23.81 $ 24.60 $ 25.38 $ 26.16 $ Network Administrator F 21.71 $ 22.53 $ 23.35 $ 24.18 $ 25.00 $ 25.83 $ 26.65 $ 27.47 $ G Facilities and Grounds Maintenance Supervisor 22.79 $ 23.65 $ 24.52 $ 25.38 $ 26.25 $ 27.11 $ 27.98 $ 28.84 $ Records Supervisor Street & Sewer Maint Supervisor Transit Operations Supervisor H Management Analyst II 23.93 $ 24.84 $ 25.75 $ 26.66 $ 27.57 $ 28.48 $ 29.39 $ 30.29 $ Senior Accountant I Budget & Finance Analyst 25.13 $ 26.09 $ 27.04 $ 28.00 $ 28.95 $ 29.91 $ 30.86 $ 31.81 $ Senior Planner Water Treatment Supervisor/Operator III J Accounting Manager 26.38 $ 27.38 $ 28.39 $ 29.39 $ 30.39 $ 31.39 $ 32.39 $ 33.39 $ Collection System and Street Maint Supervisor Drinking Water Section Supervisor Senior Engineering Technician Senior Management Analyst Urban Renewal Manager/Planner K Project Engineer 27.71 $ 28.76 $ 29.81 $ 30.87 $ 31.92 $ 32.97 $ 34.02 $ 35.07 $ L Waste Water Treatment Section Supervisor 29.09 $ 30.20 $ 31.30 $ 32.41 $ 33.51 $ 34.62 $ 35.72 $ 36.82 $ M 30.55 $ 31.71 $ 32.87 $ 34.03 $ 35.19 $ 36.35 $ 37.51 $ 38.66 $ N Transit Manager 32.08 $ 33.30 $ 34.51 $ 35.73 $ 36.95 $ 38.17 $ 39.39 $ 40.60 $ O Water Resource Manager 33.68 $ 34.96 $ 36.24 $ 37.52 $ 38.80 $ 40.08 $ 41.36 $ 42.63 $ ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 262 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 accts that say Closed or refer the user to other accounts for usage. Account # Description Notes Revenue 3081 Beginning Fund Balance 3111 Property Tax 3112 Property Taxes Delinquent 3113 Pmt in Lieu of Taxes 3133 Hotel/Motel Tax 3141 Privilege Tax, PGE 3142 Privilege Tax, NW Natural 3171 City Gas Tax 3181 911 Tax 3211 Business License 3212 Liquor License 3219 Other License 3220 Taxicab Permits 3221.101 Building Permits 3221.102 Mechanical Permits 3221.103 MC Electrial/Plumbing Per 3221.104 Bldg Permit State Surchar 3221.105 Plan Check Fees 3221.106 Fire Check Fees 3221.107 State Mfg Home Fee 3221.108 M.C. Admin Fee 3221.109 Plan Check--Mechanical 3221.110 CET Administrative Fee 3223 Curb Cuts and Bores 3224 R/W Construction Permits 3225 Filming Permits 3231 Franchise Fee, PGE 3232 Franchise Fee, NW Natural 3233 Franchise Fee, Qwest 3234 Franchise Fee, Allied Waste 3235 Franchise Fee, Wave BB 3236 Franchise Fee, W Ambulanc 3237 Franchise Fee, Gervais Te 3238 Franchise Fee Reconex 3239 Franchise Fee Sprint 3240 Preferred LD Franchise 3241 Matrix 3242 Franchise 3243.470 General Right of Way - Water Right of Way charges paid to Gen Fund by Water & Sewer, established FY 2013-14. 3243.472 General Right of Way - Sewer Right of Way charges paid to Gen Fund by Water & Sewer, established FY 2013-14. 3331 Federal Grants Direct 3332 Federal Grants 3333 Federal Grants Indirect 3333.001 DoT Fund Exchange 3333.601 5310 Discretionary Ops 3333.602 5310 Discretionary Cap 3333.603 5311 Formula Operation 3333.604 ARRA Stimulus 3333.605 Veh Prev Maint 3341 State Grants 3341.601 STF Formula 3341.602 STF Discretionary 3342 Grant Award #26378 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 263 Chart of Accounts – Continued Account # Description Notes 3343 JARC Job Access Revers 3344 New Freedom 3361 State Gas Tax 3362 State Liquor Proration 3363 State Cigarette Tax 3364 State Revenue Sharing 3365 Regional Library Services 3366 Ready to Read Grant 3414 Accounting Services 3415 Sale of Documents 3415.001 Sale of Bid Documents 3416 Lien Search Revenue 3417 Resale of Merchandise 3418 Concession Sales 3421 Police Reimbursements 3421.001 Reimbursements School District 3421.002 Reimbursements Hubbard 3421.003 Reimbursements Mt Angel 3421.004 Reimbursements Silverton 3421.005 Reimburse Aurora FD 3421.006 Reimburse St Paul FD 3421.007 Reimburse Mt Angel FD 3421.008 Reimbursement METCOM (Norcom) 3421.009 Reimbursement Gervais 3421.010 Reimbursement Woodburn Fire Dist 3421.011 Reimbursement Stayton PD 3431 Weed/brush Abatement 3434 Water Revenue 3434.101 Water Sales Revenue 3434.102 New Services 3434.103 Re-connection Fees 3434.104 Vacations 3434.105 After Hours Fee 3434.106 NSF Check Fee 3434.107 System Improvements 3434.108 Bulk Water Sales 3434.109 System Repairs 3434.111 Collections 3434.112 Late Fees 3435 Sewer Revenue 3435.101 Sewer System Revenue 3435.102 Service Chg-95-6 Increase 3435.103 Septage Dumping 3435.111 Collections 3445 Dial a Ride Daily 3446 Transit RHF Receipts 3447 Transit System Fares 3447.101 Transit System Fares Fixed Route - SALEM 3451 T&E Planning Develop Fee 3456 Planning Fees 3458.101 Transportation Impact Fees 3458.201 Storm SDC's 3458.301 Water SDC's 3458.401 Sewer SDC's ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 264 Chart of Accounts – Continued Account # Description Notes 3458.501 Park's SDC's 3471.101 Pool Admissions 3471.102 Pool Memberships 3471.103 Pool Rentals 3471.104 Swimming Lessons 3471.105 Sponsorships 3471.106 Fitness Classes 3471.107 Towels/Misc 3472 Rural Readers' Fees 3473.101 Youth Sports 3473.102 Adult Sports 3473.103 Youth Program 3473.104 Administration 3473.105 Adult Program 3473.106 Sponsorship Revenue 3473.107 Teen Program Revenue 3473.108 After School Club 3473.109 Recreation Trust 3473.110 Arts & Culture 3473.111 Active Adult 3474 Event Admission 3474.099 Fiesta Events 3475 Museum Admission 3491 Rental Income 3531 Court Fines 3531.101 Police Training Surcharge 3532 Towing Fee 3533 Alarm Fee 3534 Rural Reader's Fines 3535 Sewer Discharge Fines 3536 Library Fines 3611 Interest from Investments 3612 Interest Fr Interfund Lns 3614 Special Assessment-Intere 3615 Interest fr Deferred Pmts 3625 Facilities Rent 3625.001 Rent-METCOM (Norcom) 3631 Insurance Recoveries 3632 Judgements & Settlements 3641 Annual Access Fee 3642 Loan Repmt--1st Loan Dvdn 3642.110 Small Business Loan 3643 Loan Repmt--2nd Loan 3644 Liquidated Damages 3651 Internal Rent Revenue See General Fund dept. Parks & Facilities Maintenance for Internal Rent discussion 3652 Interfund Stores Issues 3652.001 IS Revenue - General Fund 3652.110 IS Revenue - Transit 3652.123 IS Revenue - Building Inspection 3652.134 IS Revenue - Weed & Seed 3652.138 IS Revenue - RSVP 3652.140 IS Revenue - Street 3652.470 IS Revenue - Water 3652.472 IS Revenue - Sewer ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 265 Chart of Accounts – Continued Account # Description Notes 3652.478 IS Revenue - Surface Water 3652.582 IS Revenue - Public Works Services 3652.583 IS Revenue - Facilities Maintenance 3652.901 IS Revenue - Norcom 3653 Interfund Copier Usage 3654 Garage WO Revenue 3655 IS Support 3656 Engineering Internal Project WO Revenue 3656.140 Engineering Support from Street 3656.470 Engineering Support from Water 3656.472 Engineering Support from Sewer 3657.140 PW Overhead from Street 3657.470 PW Overhead from Water 3657.472 PW Overhead from Sewer 3658.101 General Liability 3658.102 Auto/Vehicle 3658.103 Property 3658.104 Workers Comp 3658.105 Employee Blanket Bond 3658.106 Boiler & Machinery 3658.107 Admin/Legal 3661 Interfund Loan Interest 3662 Interfund Rent 3671 Donations-Parks 3671.101 Woodburn Together Grant 3671.102 Police Athletic Assoc 3671.103 Nike Go Grant 3671.104 OSU Credit Union Grant 3671.105 Land o Frost Grant 3671.106 NFL Grant 3671.107 K-Boom Grant 3671.108 Burlingham Trust Donation 3671.109 Adopt a Park Donations 3671.110 PAL - Teen Prog Grant 3671.999 Intergovernmental Grant 3672 Donations-Library 3672.001 Donations-Library - Music in the Park 3672.101 Gates Library Grant 3673 Donations-Police 3674 SRO SD Portion 3675 Donations-Museum 3676 Donations-Transit 3677 Donations-Pool 3678 Developer Contributions 3679 Donations-Other 3681 Special Assessment Princi 3681.001 LID Alley 3681.002 LID Ben Halls 3681.003 LID Bradley 3681.004 LID Boones Ferry 3681.005 LID Cleveland 3681.006 LID Country Club 3681.007 LID Tout 3681.008 LID Hardcastle ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 266 Chart of Accounts – Continued Account # Description Notes 3681.009 LID Parr Road 3681.010 LID West Lincoln 3681.011 LID Ironwood 3682 Sp Assess-Advance Pmts 3691 Sale of Surplus Property 3692 Confiscated Cash 3692.101 Copies--Other 3692.311 Copies--Library 3693 Sale of Confiscated Prop 3694 Gain/Loss on Sale 3695 Lost Book Revenue 3696 Friends of Library Sales 3698 Cash Long and Short 3698.001 Deposit Difference 3699 Other Miscellaneous Income 3699.101 Fraud Loss 3699.720 Urban Renewal 381 Fund Bal 3811 Interfund Loan Proceeds 3811.123 Interfund Loan From Building 3811.376 Interfund Loan from 376 3811.465 Interfund Loan 3811.466 Interfund Loan From 466 3812 Interfund Loan Repayment 3812.001 Interfund Loan Repayment 3824 Revolving Loan Payback 3824.000 Loan Payback 2000 3824.087 Loan Payback 1987 3824.088 Loan Payback 1988 3824.089 Loan Payback 1989 3824.095 Loan Payback 1995 3824.096 Loan Payback 1996 3824.097 Loan Payback 1997 3824.098 Loan Payback 1998 3824.099 Loan Payback 1999 3825 URA Loan Fees 3831 Contributed Cap--Fed 3832 Contributed Cap--State 3833 Contributed Cap--Local 3834 Contributed Cap--InterFd 3841 Interfund Loan 3841.376 Interfund Loan Receipt 3871 Residual Equity In 3881 Reimbursements 3881.001 Reimbursement--Training 3881.134 Weed & Seed 3891 Construction Excise Tax 3891.059 Marion County Permits 3891.060 Marion County Admin Fee 3891.099 Marion County State Surcharge 3891.159 State Surcharge 3891.259 State Manufactured Home Fee 3891.359 CET Suspend 3911 GO Bond Proceeds ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 267 Chart of Accounts – Continued Account # Description Notes 3913 Special Assess Bond Procd 3916 Note Proceeds 3918 Loan Proceeds 3918.101 State Loan-PW Program 3918.102 State Loan-Revolving Fd 3918.103 SDWA Loan 3918.104 Water/Sewer Loan 3918.105 OHCS Loan 3971.### Transfer In (Last 3 digits are offsetting fund number) 3972 Interfund Loan Transfer Expense Personnel Services 5111 Regular Wages 5112 Part-Time Wages 5112.010 Youth Sports 5112.011 Instruction Wages 5112.012 Lifeguarding Wages 5112.013 Cashiering Wages 5112.014 Administration Wages 5112.015 Pool Operator Custodial) Wages 5112.016 Water Fitness Instructor Wages 5112.017 Head Lifeguard Wages 5112.020 Adult Sports Wages 5112.040 Summer Day Camp Wages 5112.050 After School Club Wages 5112.060 Arts & Culture Wages 5112.070 Active Adult Wages 5112.101 PAL Coordinator 5113 Temporary 5121 Overtime 5199 Intra-governmental Servce 5211 OR Workers' Benefit 5212 Social Security 5213 Med, Den, Life Ins. 5214 Retirement 5215 Long Term Disability Ins 5216 Unemployment Insurance 5217 Life Insurance Materials & Services 5311 Forms (Closed) 5313 Paper (Use 5319 Office Supplies) 5314 Books (Phasing out use of this account- use training or office supplies) 5315 Computer Supplies Technology items not supplies by Fund 568, may include specialized accessories or additional monito 5319 Office Supplies 5321 Cleaning Supplies 5322 Lubricants Oil, grease, various lubricants for machinery recorded in this account 5323 Fuel Fuel costs for all City vehicles 5324 Clothing Uniforms and clothing (not specialty gear) 5325 Ag Supplies Parks & Facilities Maint (Dept 711) uses this acct, phased out for other depts 5326 Safety/Medical Safety equipment to include cones, fire extinguishers, and various equipment under $5,000 in cost. 5327 Chemicals Chemicals for water/sewer operations and the operation of Aquatics. 5328 Lab Supplies Costs for lab supplies for water testing ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 268 Chart of Accounts – Continued Account # Description Notes 5329 Other Supplies 5329.100 Events 5329.200 Youth Sports 5329.300 Adult Sports 5329.400 Summer Day Camp 5329.401 Program Supplies-Youth 5329.402 Program Supplies-Adult 5329.403 Program Supplies--Teen 5329.405 Fiesta Services 5329.410 Wbn Reads Grant 5329.500 After School Club 5329.600 Rec Admin 5329.700 Arts & Culture 5329.800 Active Adult 5329.900 Museum 5331 Construction Materials 5332 Spare Parts 5333 Paint (Closed) 5334 Plumbing Supplies 5335 Electrical Supplies 5336 HVAC Only used by Sewer fund, consider using Building Maintenance 5337 Tires/Parts 5338 Tools Tools that cost less than $5,000 per item 5339 Other Maintenance Supplies 5340 Print Materials - Teen 5341 Print Materials - Adult 5341.001 Fiction 5341.002 Non Fiction 5342 Print Materials - Child 5342.001 Juvenile Fiction 5342.002 Juvenile Easy 5342.003 Juvenile Non Fiction 5342.004 Parents 5342.005 Library Materials - Young Adult 5342.006 Reference 5343 Foreign Language Material 5343.001 Russian 5343.002 Spanish 5344 Large Print Materials 5344.001 Fiction 5344.002 Non Fiction 5344.003 Audiobooks 5345 Audiovisual Materials - Adult 5345.001 Audiovisual Materials - Child 5345.002 Audiovisual Materials - Teen 5346 Electronic Materials 5347 Program Supplies 5347.001 Program Supplies - Summer Concerts 5347.002 Program Supplies - Adult 5347.003 Program Supplies - Child 5347.004 Program Supplies - Technical Services 5348 Periodicals 5349 Periodicals - Adult 5350 Periodicals - Child ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 269 Chart of Accounts – Continued Account # Description Notes 5351 Ammunition Used by the police to account for costs associated with firearm ammunition 5352 Protective Clothing Rain gear and other protective clothing 5353 Photographic Supplies Evidence costs for Police Department 5359 Other Police Supplies 5361 Road Materials 5362 Concrete 5363 Signs 5364 Culvert 5365 Guardrail 5369 Other Street Supplies 5371 Pipe (Use 5379 Water/Sewer Supplies) 5372 Couplings (Use 5379 Water/Sewer Supplies) 5373 Water Meters (Use 5379 Water/Sewer Supplies) 5379 Water/Sewer Supplies 5379.001 Line Repair Supplies 5379.002 Customer Service 5379.003 Pump Supplies 5379.004 Meter Parts 5379.005 Protective Equipment 5379.006 Treatment/Storage Maint 5381 Turf 5382 Flowering Plants (Closed) 5383 Shrubs (Use 5389 Parks Supplies) 5384 Trees 5385 Fertilizer 5389 Other Parks Supplies 5390 Merchandise 5391 Inventory 5392 Security Supplies (Closed) 5399 Other Supplies (Use 5329 Other Supplies) 5400 Code Abatement 5409.140 Garage Services 5409.582 Garage Services 5410.582 PW Overhead 5411 Engineering & Architect 5411.001 Engineering Support to General Fund 5411.582 Engineering Support to PW Services Fund 5412 Legal 5413 Management (Closed) 5414 Accounting/Auditing 5415 Computer 5416 Medical (Use 5326 Safety/Medical) 5417 HR/Other Employee Expenses 5418 Risk Management 5419 Other Professional Serv 5419.001 SDC Methodology 5419.002 Parks Master Plan 5419.003 US Gauging Station Fees 5419.101 Contract Svcs Teen Center 5419.201 ToT Grants 5419.401 Sponsored Programs 5419.402 Contract Services-Youth 5419.403 Contract Services--Other ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 270 Chart of Accounts – Continued Account # Description Notes 5419.405 Fiesta Services 5419.501 Testing/Lab 5419.707 Educ Outreach 5419.721 Downtown Grants 5419.722 Small Bus Loans 5420 Investigation Expenses 5421 Telephone/Data 5422 Postage 5423 Internet 5424 Advertising 5425 Publication of Legal Note 5426 Contract Networks 5427 Training (Use 5492) 5428 IS Support An internal service charge to all the funds that use the services of IS Fund 5429 Other Communication Serv 5431 Lodging (Use Travel 5439) 5432 Meals 5433 Mileage 5434 Airfare (Use Travel 5439) 5435 Car Rental (Use Travel 5439) 5439 Travel Airfare, car rental, hotels, any travel (typically incurred related to training) 5441 Land 5442 Buildings 5443 Office Equipment 5444 Vehicles 5445 Work Equipment 5446 Software Licenses 5446.915 NWS Upgrade 5448 Internal Rent See General Fund dept. Parks & Facilities Maintenance for Internal Rent discussion 5448.001 Internal Rent--Maintenanc (Closed) 5448.002 Internal Rent-Utilities (Closed) 5449 Other Leases 5450 General Right of Way Charge Right of Way charges paid to Gen Fund by Water & Sewer, established FY 2013-14. 5451 Natural Gas 5452 Water/Sewer 5453 Electricity 5454 Solid Waste Disposal 5455 Cable TV 5456 Street Lighting 5459 Other Utilities 5461 Auto Insurance 5462 Employee Blanket Bond 5463 Bldg/Personal Prop 5464 Workers' Comp 5465 General Liability Insur 5466 Boiler/Machinery 5467 Inland Marine 5468 Deductible 5469 Other Insurance Costs 5471 Equipment Repair & Maint 5472 Buildings Repairs & Maint 5472.001 Fixture Repair 5473 Improvements Repair & Mai ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 271 Chart of Accounts – Continued Account # Description Notes 5475 Vehicle Repair & Maint 5476 Laundry 5477 Instrumentation & Calibra 5478 Playground Repair & Maint 5479 Other Repair & Maint 5480 Accident Repair 5481 Contributions 5482 Tree Maintenance 5483 Sidewalks 5491 Dues & Subscriptions 5492 Registrations/Training Cost of registration/tuition for training (not travel costs assoc with training) 5493 Printing/Binding 5494 Janitorial 5495 Court Costs 5496 Filing/Recording 5497 Entertainment/Admissions 5498 Permits/Fees 5498.059 MC Permits 5498.159 MC State Surc 5498.259 St Mfg Fee 5498.359 State Surc 5498.459 Construction Excise Tax 5499 Other Services (Acct Closed) 5499.001 Reg Lib Sv 5499.005 Grounds Maintenance Services 5499.100 Literacy Grant 5499.101 Housing Rehab Loans 5499.102 Business Assistance Loans 5499.376 Interfund Loan (Use 5841.376) 5499.466 Interfund Loan (Use 5841.466) 5499.911 911 Services 5499.999 Bond Issuance Costs 5500 Banking Fees & Charges 5510 Bad Debt Expense 5520 Grant Program 5530 Design Services ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 272 Chart of Accounts – Continued Account # Description Notes Capital Outlay 5611 Land 5612 Easements 5621 Administrative 5621.015 City Hall Security 5621.042 Remodel FD Office 5622 Library - Capital 5622.016 Security Gates 5622.038 LIBRARY CARPET 5623 Park 5624 Garage/Shop 5629 Buildings 5629.004 Museum Exterior 5629.005 Museum Ceiling 5631 Streets/Alleys/Sidewalks 5633 Parking 5634 Water - Capital 5635 Sewer 5636 Storm Drains 5637 Parks 5639 Other Improvements 5639.013 Plaza 5639.017 Front Street Playground 5639.033 Burlingham Playground 5641 Office Furniture & Equip 5642 Passenger Vehicles 5643 Heavy Equipment 5644 Communications 5644.028 Call Accounting 5644.032 Dark Fiber to Police 5645 Computing 5646 Shop Tooling 5648 Systems/Control Equip 5649 Other Equipment Debt Service 5711 Bond Principal 5712 Note Principal 5714 Interfund Loan 5719 Other Principal 5721 Bond Interest 5722 Note Interest 5724 Interfund Interest 5724.101 Interfund Loan 5729 Interest for CET 5811.### Transfer to Other Funds (Last 3 digits are offsetting fund number) 5841.123 IF Loan to Fund 123 5841.357 Interfund Loan Payment 5841.358 Interfund Loan Payment 5841.376 Interfund Loan Transfer 5841.466 Interfund Loan Transfer Contingency and Reserves 5921 Contingency 5981.005 Reserve for Future ConstructionExcess funds reserved for projects in the future, not part of typical Contingency. 5981.007 Reserve for Debt Service Funds reserved for Debt Service, typically as part of debt agreements. 5981.008 Reserve for URA Debt Funds reserved for Debt Service, typically as part of debt agreements. 5981.011 Reserve for Plotters The IS Fund holds funds that Engineering has set asside to replace a plotter. 5981.012 Reserve - SMCR (Shortfall Management Contingency Reserve) 5981.101 Reserve for PERS Items over $5,000 that are long term assets. The City has improved project reporting and is no longer using a separate account for each new project or item. Account numbers for capital outlay begin with 56. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 273 The Forecast was originally published February 24, 2014. It is included here to add a long-term perspective to budget information. The City of Woodburn Forecast 2014-2019 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 274 Introduction City of Woodburn Background The City of Woodburn is located in Marion County, Oregon, 18 miles northeast of the City of Salem along the I-5 corridor. Woodburn is located in Oregon’s Willamette Valley which experiences a moderate climate. Woodburn has changed significantly in population since it was first incorporated in 1889. The city originally began as a small farming and manufacturing community. Beginning in the 1960’s Woodburn became a suburb of Salem and Portland with its proximity to I-5. Over the past 18 years, Woodburn has grown 74%. As of the census of 2000, there were 20,100 people residing in Woodburn. As of 2010, its population had risen to 24,080, a net rise of 19.8% over 2000, ranking it the 21st most-populated city in Oregon. The per capita income was $16,357 (compared to $26,171 for the state), and the median income for a family was $42,519 (or 14% less than the state median household income). Purpose of the Forecast The 5 Year Financial Forecast takes a forward look at the City’s most significant fund revenues and expenditures with the purpose of identifying financial trends, shortfalls and issues so the City can proactively address them. For the purposes of the financial outlook, we strive to look at operating revenues (those revenue sources not subsidized by beginning fund balance) versus operating expenses. Future results are projected based on the City’s current service levels, policies and unavoidable future impacts. Existing fund balances will be considered available for one time expenditures only, whenever possible. The financial forecast serves as a basis of our financial plan for our primary operational funds – which influence changes to the City’s budget policy. The intent of this financial forecast is to project each operating fund’s financial position under certain assumptions. The forecast then sets the stage for the budget process, aiding both the City Manager and Council in establishing priorities and allocating resources appropriately. Responsible financial stewardship is imperative to provide for the current and future needs of our community. Forecasting is one of the most powerful tools the City has available to help make informed financial decisions that will ensure the City’s future vitality and economic stability. Forecast Methodology The City of Woodburn’s approach to forecasting is to apply a conservative philosophy that neither overstates revenues nor understates expenditures. Economic forecasting is not an exact science. Rather, it is dependent upon the best professional judgment of the forecaster. To enhance the accuracy of projections the City identifies factors that contribute to the changes in revenues and expenditures, such as development, inflation, interest rates and known future events that will affect operations. Our forecasting of operating costs embraces the concept of Status Quo. This concept assumes that the current level of service will continue for the next five years with cost changes based on inflationary increases. This provides a baseline economic estimate from which reductions or increases in service levels can be determined. To the extent certain reductions or additions are anticipated, they are noted within the Fund section of this report. Exceptions to the status quo assumption are noted at the beginning of each fund. Because capital improvements are based on available resources, a long-term forecast is not useful for budgeting purposes. Master plans governing our long term investments in Water, Sewer, Transportation, Storm Water, and Parks have been established. Projects are prioritized based on the master plans, but are scheduled based on ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 275 available resources that due to variations in growth rates that are not readily predicted. To the extent possible, operations are funded first and remaining resources are allocated to fund capital improvements. This frequently means that improvements are delayed to achieve the matching funding source. Improvements which are too expensive to be paid from net resources are assumed to be funded via bonded debt, although in practice, this is a rare occurrence. For these reasons, capital construction funds, and the related special revenue funds are not included in this forecast. Utilizing general ledger records and reports, audited financial statements, water and sewer master plans/rate studies, and published City budgets, each of the funds listed below will be examined to identify patterns in revenues, expenditures, and cash balances that may indicate financial instability or threats to sustainability of current operations. Executive Summary This report is a combined effort of all City staff. Each department provided insight into future year operating revenues and costs. Our goal in assembling this report is to reveal trends, highlight financial issues, and provide suggestions and options. We look forward to feedback and input from the City Council and other interested parties on these issues. Because the Fund Section provided detailed fund information, the executive summary will focus on the most significant issues facing the City. We have also included an organization chart in the appendix to aid you in understanding the City’s departmental structure. Overview The forecast model predicts that most operating funds will have sufficient resources to meet expenses over the five-year period. A few of the fund graphs depict a declining undesignated balance of resources. While this may seem alarming it is just an indicator. In reality, the City would not submit a proposed budget where costs exceed all available resources. The value of the forecast is that it allows us to predict where problems might occur and provides the City adequate time to take corrective action before the situation becomes a crisis. Economic and Demographic Assumptions As a result of recent economic downturn and slow pace of recovery, Woodburn’s population is expected to continue a slow pace of growth in the near future. Oregon as a whole is expected to grow with a modest annual population growth rate 1.1-1.25 percent between 2014 and 2020. Oregon and the City of Woodburn’s economic condition heavily influence the population growth. Woodburn’s economy determines the ability to retain local work force as well as attract job seekers. These factors will weigh heavily upon the City’s ability to continue to provide a high level service to the public. Issues in Coming Months  Stabilization and slow recovery of General Fund Property Tax Revenue  Continued focus on stabilizing General Fund finances Issues in the Coming Year  Negotiation of Woodburn Police Association contract  Continued refinement of Capital Construction financing and budgeting processes ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 276 Issues Beyond One Year Water The Water master plan is badly out of date and is in need of an update which is scheduled for 2014-15. An updated rate study will be included as part of the master plan and will address potential rate adjustments. The operational fund is in relatively good shape, but that is largely at the expense of setting aside rate revenue for future capital expansion. General Fund New demands for services will need either new resources or program cuts in other areas. Currently, police coverage is 1.25 officers per 1,000 residents (recommended coverage is 1.50 per 1,000 residents). The challenge for the City will be to continue to provide a high level of service with only modest increases in revenues. Demand for park and recreation services are expected to continue to increase due to increases in population and put additional strain on the limited resources of the General Fund. In addition, City Hall and Library maintenance and improvements continue to be deferred. Staff is working on recommendations to fund improvements and alleviate pressure on capital needs. Transit As the economic downturn continues it will become increasingly difficult for the General Fund to sustain its contribution to the transit fund. Historically, the General Fund has provided $151,000 annually to Transit; that support has declined to $116,000, resulting in reductions in service hours and routes in recent years. The transit operation is aggressively seeking grants to fund operations and maintain and/or increase current levels of service, but a restoration of some of the General Fund subsidy may be necessary to sustain the program in the long term. New capital investments in vehicles and shelters are exclusively grant funded. Streets Due to economic conditions, Street SDC revenues have remained flat and are expected to remain flat. The City has committed to provided $5.5 million to ODOT for the interchange project – of which the City has currently reserved $4 million towards this obligation. The reserve amount and flat revenues have a direct impact on the City’s ability to provide for street capital projects. Additionally, the City may need to finance the remaining portion of the obligation. Issues for Administrative Attention Not all of the issues that arise from the forecast need Council direction. Those listed here can be dealt with at an administrative level. The purpose of this forecast as noted previously is to point to areas of concern and allow staff and council to direct resources and focus to areas of need. This forecast is also intended to ‘drive’ the City’s financial policies and assist in formulating need financial policies to guide staff and council in making informed decisions. Based on ‘forecasted concerns’ the following ‘general’ financial policies are being or have recently been implemented:  Adopt policies and plans for capital asset acquisition, maintenance, replacement, and retirement.  Develop a capital improvement plan that identifies priorities and time frames for undertaking capital projects and provides a financing plan for those projects. The plan, including both capital and related operating costs, should project at least five years into the future and should be fully integrated into the overall financial plan. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 277  Periodically evaluate the performance of programs and services.  Identify cost effective opportunities where performance, efficiency and effectiveness measures can be developed and included as part of the basic budget materials and budget document.  Monitor, measure and evaluate capital program implementation, especially for projects funded by restricted funds.  Identify programs that should be self-sufficient.  Review of established fees to ensure cost recovery is sufficient.  Establish and adopt cost recovery policies for all other services with fees and charges not established by state statute. Opportunities for new fees and charges will need to be determined as part of this process.  Continue to monitor indirect cost recovery for Internal Services Funds and evaluate the effectiveness of these charges. These indirect costs should be evaluated and updated periodically. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 278 General Fund Variances from Status Quo Assumptions  None Key Assumptions  PERS Rate Increase effective 7/1/2015  General Fund Services charge on Water & Sewer revenue ends FY 2018-19 Operating Position Property taxes account for almost 69% of the annual resources in the General Fund. Tax growth is expected minimal begin to increase at a modest rate over the forecast period. This is due to the continued slow recession recovery rate in Woodburn and the effects of compression due to depressed market values. Property taxes could increase if there are significant new developments within city limits. Franchise fees are the second largest revenue in this fund equating to 9% of total resources. Franchise fees are taxes based on the gross revenues of utilities that use the City’s right-of-way. Private utilities doing business in the City of Woodburn include Portland General Electric, Northwest Natural Gas, Qwest, United Disposal, Wave Broadband, Woodburn Ambulance and others. The only way this source of revenue will increase is if the private utilities revenues derived from Woodburn residents also increase. Intergovernmental is the third largest type of revenue at This type includes state and federal grants, and state cigarette, liquor and revenue sharing. Overall, revenues are projected to increase at a modest 2% rate for the forecast period. Capital Projects – From Operating Revenues The City has a number of deferred maintenance projects, and several are reaching a critical need. The 2014-15 forecast includes funding for the most critical needs, such as City Hall Roof and HVAC replacement, a significant mower replacement, and other facilities related needs. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 279 Potential Impacts and Issues There are potential future demands that could increase costs in this fund; however, there are no available resources for these expansions. Potential future demands are explained below. Parks & Facilities Maintenance – As demand continues to grow for the public’s use of City parks, additional burdens are being placed on the City’s General Fund to provide enhanced services. Additional staff hours are required for clean up and maintenance of these parks. With the completion of first phase of the City’s Greenway project staff will be asked to maintain the trail. These potential cost increases are not included in the forecasts. Facilities Maintenance continues to be a challenge with aging buildings requiring increasingly expensive repairs and maintenance. Police Staffing – Crime, of all types, is on the rise in Woodburn. While population continues to increase, there has not been a proportional increase in development resulting in increased tax revenues. This phenomenon places an increased burden on the demand for Police services without commensurate revenue increases. Funding Alternatives As costs grow there either needs to be a corresponding reduction in other costs or new resources need to be generated. Possible new resources are presented below. Staff does not take a position for or against these options. They are presented for informational purposes. General Fund Services Fee – The City levies a franchise fee on private utilities for the use of the City right of way. For the first time in Fiscal 2013-14, the City levied this franchise fee on its own utilities. A 5% General Fund Services franchise fee was approved for a 5-year period. Council will evaluate the need and effectiveness of this fee prior to the sunset date of June 30, 2018. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 280 Building Fund Variances from Status Quo Assumptions  Permit revenues are based on slowly increasing activity, primarily in the residential housing market. We expect increased commercial development in FY 2014-15. Operating Position Revenues are based upon permits issued for new development and redevelopment that historically ebb and flow. Permits are collected prior to the work being done and therefore cash balances exist to pay for services to be performed in the future. The graph depicts the effects of the recent downturn in new development starts. Future revenues are based on estimates of when specific projects might begin. Costs reflect cuts and reductions already in place and estimated inflationary influences. Additionally, the difference between operating revenues and expenses is the use of beginning fund balance to supplement the program through FY 2010-11. This is illustrated by the steep decline in beginning fund balance beginning in FY 2008-09. As revenues have recovered, so has fund balance. This is an illustration of a normal cycle of growth, recession, and recovery. Potential Impacts and Issues Delays in developers submitting plans or starting construction will affect the bottom line. The City will closely monitor the actual revenues against the forecast and will take corrective action if necessary. This fund is projected to have sufficient resources to carry the program through the forecast horizon. A return to a ‘normal’ level of development will necessitate a return to historic staffing levels. Restoring the additional Building Inspector/Plans Examiner and increasing hours for existing staff would add approximately $100,000 per year to the Building Program. This has already occurred in 2013-14 and is forecast to continue through the forecast horizon. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 281 Transit Fund Variances from Status Quo Assumptions  Award of capital grants to replace one full size bus and provide for security enhancements Key Assumptions  Ability to continue to obtain grant funding  General Fund contribution remains stable for forecast period  Fares remain consistent for forecast period  Reorganization of Transit Program  Maintenance of operating hours Operating Position The City’s Transit system provides bus operations as well as Dial-a-Ride services for disabled citizens. The Transit operation is funded by a contribution of $116,000 from the General Fund, approximately $30,000 in fare revenue with the balance made up from State and Federal grants. The large increase in capital outlay (and revenue) for FY 2013-14 is due to the receipt of a Federal Grant for a new heavy duty transit bus. This bus is expected to have a longer service life and reduced maintenance costs when compared to our current fleet of light duty buses. The City continues to monitor the availability of Federal funds for this program and manages staffing and service levels to available resources. Capital Projects – From Operating Revenues Replacement of buses and vans is done as-needed and historically has occurred when grant funding is available. Potential Impacts and Issues Should a large unanticipated curtailment of Federal grant revenue occur, this program could potentially be drastically curtailed or discontinued as replacement funding is not anticipated to be available from the General Fund. In addition, the declining fund balance displayed at the end of the forecast horizon may necessitate a return to historical funding levels for General Fund support of the transit fund. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 282 Street Fund Variances from Status Quo Assumptions  None Operating Position Gas taxes distributed by the State are the primary resource for this fund. Taxes peaked in FY 2005- 06 and have been in decline since. The 2009 Legislative Session approved increases in vehicle title and registration fees which became effective in 2010 and an increase in tax of 6 cents per gallon of gasoline became effective January 2011. A referendum petition to repeal the new law failed to collect enough signatures. Revenues have begun to increase and should continue to do so for the next several years due to the phase-in of title, registration and weight fees. Additionally, the Revenue Sharing Fund was collapsed into the Street and Local Gas Tax Funds (the construction portion of the Revenue Sharing Fund was transferred to the Local Gas Tax Fund). Street lights are now being paid for out of the Street Fund beginning in FY 2011-12. State shared revenues are now transferred in from the General Fund to provide funding for that expenditure. Street projects that had previously been budgeted as capital projects have been reevaluated and are now funded as operational expenses in the Street fund. These include resurfacing projects that do not significantly reconstruct the roadbed or increase lane size or capacity. Capital Projects – From Operating Revenues Projects related to, but not a part of, the Interstate 5 Interchange project were funded in FY 2013-14. This is the cause of the sharp increase in Transfers for FY 2013-14. Potential Impacts and Issues Due to the increase in the gas tax, increases to registration and other fees and the shifting of shared revenues (to cover street lighting expenses) to this Fund, financing remains relatively stable for the forecast period. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 283 Water Fund Variances from Status Quo Assumptions  None. Operating Position Revenues and treatment costs are driven by consumption – which due to increased conservations efforts by the City should continue to decline over the forecast period. The 2001 Water Master Plan authorized the City’s last rate increase – those increases ended in FY 2006. The 2001 Water Master Plan called for several treatment and raw water transmission line projects to be completed including the disinfection project (completed in FY 2006-07 and May 2011, respectively). As the graph depicts, expenses will exceed revenues beginning in FY 2013-14. This may be a result of conservative estimates in increases in associated payroll and materials and services costs. An update to the rate study and Master Plan may reveal the need for a rate adjustment. Management is monitoring these cost progressions and is working on recommendations for any revenue short falls in ensuing fiscal years. Potential Impacts and Issues As personnel, material and services costs conservation efforts continue to increase levels of service will become difficult to maintain. Management is recommending the 2001 Water Master Plan be updated as soon as possible to address the next phase in the City’s water system and continued efforts to maintain a high level of service. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 284 Sewer Fund Variances from Status Quo Assumptions  None Operating Position In 2007 the City entered a Mutual Order Agreement with the Department of Environmental Quality that called for significant improvements to the City’s wastewater treatment plant and system as part of the approval of the City’s wastewater treatment permit. The City implemented those improvements beginning in FY 2008-09 as part of a 20 year plan – the total cost of those required improvements will total $94 million. To date the City has issued approximately $19.5 million in loans for Phase I of the project. Phase II of the project began in FY 2011-12 – an additional $23.5 million in loans/bonds have been issued to fund the second phase of the project. To fund the on-going capital projects the City Council approved rate increase implemented in FY 2008-09 with the initial increases of 12.5%. The last increase was effective in FY 2013-14 at 9.5%. Potential Impacts and Issues Adopted rates are providing adequate revenues to fund operations for the forecast period – management continues to monitor revenues and expenses closely to ensure rates remain adequate. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 285 Remaining Funds Fund Consolidation As done in the initial forecast the Finance Department continues to review the need for further consolidation of funds into ‘like’ operations/funds. Finance will make any recommendations for further consolidation as part of the FY 2014-15 Proposed Budget. Capital Construction Funds Capital Construction Funds are not included in this forecast because their activity is limited by funds available. A more robust capital construction plan and reporting mechanisms are planned for development during the 2014- 15 fiscal year. Remaining Funds The remaining twenty-two funds have dedicated revenue sources, are for a specific purpose, have nominal activity and/or will be retired in FY 2014-15. These funds have not been included as part of the five year forecast. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 286 Major Assumptions – Revenues Operating Revenues The City received about $28.5 million in operating revenues last fiscal year. Revenue Assumptions Property Taxes – General Fund Taxes are based on assessed value which is determined by the County Assessor. Generally, assessed values grow by 3% per year as allowed by the State Constitution. There is no correlation between real market value and assessed value. In addition to the 3% growth, an estimate is provided for expected new development. The City must also allow for the effects of compression, which in the last two fiscal years has resulted in the loss of over $3 million in tax revenue. The City’s tax rate is permanently set at $6.0534 per $1,000 of assessed value, but is subject to limitation under ballot measures 5 and 50 limitations. However, as the economy improves, the City should begin to see improvement in tax revenues. As a result of these factors, the City estimates property tax growth to be 1% for the FY 2014-15 and up to 2% for the forecast horizon. Franchise Fees – General Fund These fees are assessments on the utility companies’ gross receipts for using the City’s right-of-way. Rates vary by type of utility – ranging from 3% to Franchise fees are assessed on telecommunication, cable television, natural gas, electric utilities, ambulance and garbage. These revenues are expected to grow at a slow rate (less than for the forecast period. Charges for Goods & Services - Utility User Charges Water: The forecast assumes a nominal 1% annual increase due to new development. Sewer: As with water, the forecast assumes a 1% annual increase for growth. A rate increase of 9.5% per year through FY 2013-14 has been adopted by the City Council. Gas Taxes The increase to the State Gas Tax is reflected in the forecast period. The forecast estimates a growth of 3% per year. Revenue Source FY2013 Actual Charges for Goods & Services 11,272,549 Taxes 8,607,117 Intergovernmental 2,954,951 Miscellaneous Revenue 2,762,522 Franchise Fees 1,653,761 Licenses & Permits 621,091 Fines & Forfiets 587,607 Other Financing Sources 113,853 28,573,451 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 287 Building. Planning and Engineering Permits Permit revenues are based on identification of specific developments with assumptions based on which fiscal year the development is likely to begin. Other Resources Bond Sales None planned. Transfers In – Operating Funds This category relates to services one department, e.g. the Engineering Department, charges another fund for services provided. These types of transfers are forecasted to remain stable over the forecast period. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 288 Major Assumptions – Expenditures Personnel Services Combined Personnel Services are assumed to increase by 3.0-5.0% per year. Wages are expected to increase via cost of living adjustments of 0% to 3% plus an average 3% merit increase. Benefit changes are related to retirement and health insurance. Recently approved retirement increases are reflected in FY 2013-14 and then a 5% per year increase for the remaining four year period. Insurance cost increases have been curtailed by the implementation of high deductible plans for the AFSCME bargaining unit and Unrepresented employees. Management will seek to include the high deductible plans when bargaining with the Woodburn Police Association in FY 2014-15. Material and Services Impacts of inflation are assumed to remain minor over the five years remaining stable over the forecast period at 2.5%. Management has been aggressive in managing costs in this category to help offset growth in personnel services costs and has been successful in holding spending well under budgeted amounts. Certain costs which are not affected by inflation are excluded from these estimates, e.g. insurance and workers compensation premiums, and are adjusted according to inflation estimated by our insurance carrier – City County Insurance Services. Capital Equipment The Public Works funds’ maintain a replacement reserve for capital equipment replacement and is funded via transfers from the Water, Streets and Sewer funds. The General Services funds replace equipment on an as needed basis. Debt Service Estimates are based on amortization schedules for outstanding debt issues. Other Uses Transfers Out This is the counter-part to transfers in category. Transfers out from operating funds are primarily for administrative services provided by the Information Services and Building Maintenance Funds. Transfers out from capital project funds are primarily for engineering services and project administration provided by departments within the Public Works Services fund. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 289 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 290 LB-1 Notice of Budget Hearing FORM LB-1 Telephone: [PHONE REDACTED] Actual Amount Adopted Budget Approved Budget 2012-13 This Year 2013-14 Next Year 2014-15 37,790,115 40,546,060 35,229,626 14,135,008 14,231,677 15,174,122 2,954,951 3,080,639 3,305,527 0 0 0 5,426,484 2,639,369 1,873,122 2,868,187 3,230,881 2,513,767 7,980,657 7,979,000 8,175,000 71,155,401 71,707,626 66,271,164 12,733,405 13,681,816 13,609,389 6,555,350 8,140,387 9,700,556 3,337,119 7,681,086 9,465,457 4,683,126 5,030,643 5,446,940 5,426,484 2,639,369 1,873,122 0 34,534,325 26,175,700 0 0 0 38,419,916 0 0 71,155,401 71,707,626 66,271,164 34,676 40,465 17,025 0.0 0.0 0.0 173,554 205,842 203,011 2.4 2.4 2.4 49,063 58,754 76,888 1.1 1.2 1.2 127,090 141,785 175,157 2.6 2.5 2.5 279,515 448,060 400,900 6.0 8.4 8.4 39,537 46,339 104,632 2.0 2.0 2.0 155,800 138,469 129,337 2.1 1.1 1.1 6,769,545 7,179,687 7,329,170 40.0 39.6 41.1 875,921 913,486 826,673 7.0 9.5 10.4 370,775 411,630 375,762 8.1 6.4 6.4 507,954 493,027 534,658 6.9 9.5 9.5 45,324 68,582 73,865 0.5 0.0 0.0 338,335 358,228 365,415 2.0 2.0 3.0 FTE Aquatics Center FTE RSVP FTE Community Services Administration FTE Human Resources FTE Court FTE Police FTE Library FTE Recreation FTE Administration FTE City Recorder FTE City Attorney FTE Finance FTE Contingencies Special Payments Unappropriated Ending Balance and Reserved for Future Expenditure Total Requirements FINANCIAL SUMMARY - REQUIREMENTS BY ORGANIZATIONAL UNIT OR PROGRAM * Name of Organizational Unit or Program FTE for that unit or program Council & Mayor NOTICE OF BUDGET HEARING Contact: Christina Shearer Email: [EMAIL REDACTED] FINANCIAL SUMMARY - RESOURCES TOTAL OF ALL FUNDS Beginning Fund Balance/Net Working Capital Fees, Licenses, Permits, Fines, Assessments & Other Service Charges Materials and Services Capital Outlay Debt Service Interfund Transfers 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 Property Taxes Property Taxes Estimated to be Received Total Resources FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION Personnel Services A public meeting of the City of Woodburn City Council will be held on June 9, 2014 at 7:00 pm at Woodburn CIty Hall, 270 Montgomery St Woodburn, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2014 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 Wooburn City Hall or online at www.ci.woodburn.or.us, between the hours of 8:00 a.m. and 5:00 p.m. This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as used the preceding year . ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 291 347,213 364,566 326,175 2.7 2.7 2.7 716,921 829,858 747,788 11.0 8.0 8.0 973,631 1,054,097 885,662 7.0 7.0 8.3 712,391 683,251 1,008,930 1.8 2.3 2.3 382,684 303,500 134,583 0.0 0.0 0.0 5,428,051 5,494,437 6,038,555 10.0 10.0 10.0 32,085,177 31,932,211 23,796,501 0.0 0.0 0.0 10,231,135 10,823,200 12,498,780 16.0 16.0 16.0 3,496,159 3,452,463 3,747,245 6.0 6.0 6.0 802,487 1,119,256 1,154,250 5.5 6.4 6.8 6,212,463 5,146,433 5,320,202 4.0 4.0 4.0 71,155,401 71,707,626 66,271,164 145 147 152 Materials & Services were held flat in all departments, except in cases of contracts or items beyond manager control. Rate or Amount Imposed Rate or Amount Imposed Rate or Amount Approved 6.0534 6.0534 6.0534 550,000 550,000 521,000 LONG TERM DEBT General Obligation Bonds Other Bonds Other Borrowings Total $45,192,128 $0 on July 1. Not Incurred on July 1 $4,745,000 $0 $40,447,128 $0 Permanent Rate Levy (rate limit 6.0534 per $1,000) Local Option Levy Levy For General Obligation Bonds STATEMENT OF INDEBTEDNESS Estimated Debt Outstanding Estimated Debt Authorized, But $0 $0 Total Requirements Total FTE STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING The General Fund is supported by $11,920,749 in estimated revenues and $3,500,000 in Beginning Fund Balance. PROPERTY TAX LEVIES FTE Maintenance - Parks & Facilities FTE Engineering FTE Transit FTE Non-Departmental / Non-Program FTE Building Inspection FTE Housing Rehabilitation FTE Water FTE Capital Improvement FTE Sewer/Surface Water/Collections Streets FTE Planning FTE ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 292 Budget Resolution COUNCIL BILL NO. 2957 RESOLUTION NO. 2046 A RESOLUTION ADOPTING THE FISCAL YEAR 2014-2015 BUDGET; MAKING BUDGET APPROPRIATIONS; AND CATEGORIZING TAXES WHEREAS, the City Administrator, as Budget Officer, prepared and submitted the Fiscal Year 2014-2015 Budget to the Budget Committee at its May 10, 2014 meeting; and WHEREAS, the May 10, 2014 Budget Committee meeting was noticed by publication in the Woodburn Independent newspaper on April 23, 2014; and WHEREAS, a public hearing was held at the May 10, 2014 Budget Committee meeting; and WHEREAS, the Notice of Budget Hearing and Financial Summary were published in the Woodburn Independent newspaper on May 21, 2014 as required by ORS 294.438; and WHEREAS, a second public hearing was held before the City Council at its meeting on June 9, 2014; and THE CITY OF WOODBURN RESOLVES AS FOLLOWS: Section 1. The City Council adopts the budget for Fiscal Year 2014-2015 in the sum of $66,271,164. A copy of the budget document is now on file at City Hall, 270 Montgomery Street, Woodburn, Oregon. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 293 Section 2. The amounts for the Fiscal Year 2014-2015 are hereby appropriated as follows: General Fund Street Fund 011 - Council & Mayor 17,025 Personnel Services 593,997 121 - Administration 203,011 Materials & Services 1,589,016 131 - City Recorder 76,888 Transfers Out 57,001 141 - City Attorney 175,157 Contingencies and Reserve 1,507,231 151 - Finance 400,900 Fund Total 3,747,245 161 - Human Resources 104,632 181 - Court 129,337 GO Debt Service Fund 211 - Police 6,731,335 Debt Service 527,261 311 - Library 826,673 Contingencies and Reserve 27,239 421 - Recreation 375,762 Fund Total 554,500 431 - Aquatics 534,658 481 - RSVP 73,865 General Cap Const Fund 499 - Community Services Admin 336,014 Capital Outlay 1,037,800 511 - Planning 326,175 651 - Engineering 747,788 Special Assessment Fund 711 - Parks & Facilities Maintenance 885,662 Contingencies and Reserve 1,072,449 199 - Non-departmental 1,156,153 Contingency & Reserve 2,319,714 Street & Storm Cap Const Fund Fund Total 15,420,749 Capital Outlay 167,000 Contingencies and Reserve 68,500 Transit Fund Fund Total 235,500 Personnel Services 393,713 Materials & Services 223,929 Parks SDC Fund Capital Outlay 505,000 Materials & Services 30,000 Transfers Out 3,001 Transfers Out 185,000 Contingencies and Reserve 28,607 Contingencies and Reserve 271,785 Fund Total 1,154,250 Fund Total 486,785 Building Inspection Fund Street SDC Fund Personnel Services 339,663 Debt Service 36,268 Materials & Services 270,251 Transfers Out 200,000 Transfers Out 3,001 Contingencies and Reserve 4,734,953 Contingencies and Reserve 396,015 Fund Total 4,971,221 Fund Total 1,008,930 Storm SDC Fund Search & Seizure Fund Contingencies and Reserve 484,000 Contingencies and Reserve 1,100 Sewer Cap Const Fund Housing Rehab Fund Capital Outlay 5,371,250 Personnel Services 12,502 Contingencies and Reserve 6,018,000 Materials & Services 40,200 Fund Total 11,389,250 Contingencies and Reserve 81,881 Fund Total 134,583 Water Cap Const Fund Capital Outlay 1,210,000 Contingencies and Reserve 1,349,221 Fund Total 2,559,221 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 294 Budget Resolution – Continued Section 3. The City Council imposes the taxes provided for in the adopted budget at the rate of $6.0534 per $1,000 of assessed value for operations and in the aggregate amount of $521,000 for bonds. These taxes are hereby imposed and categorized for tax year 2014-15 based upon assessed value of all taxable property within the City. General Government Excluded from Limitation General Government $6.0534/$1,000 - Public Safety Debt Service - $521,000 Water Fund Insurance Fund Personnel Services 1,291,483 Personnel Services 53,179 Materials & Services 928,288 Materials & Services 554,076 Debt Service 1,155,698 Contingencies and Reserve 346,902 Transfers Out 134,337 Fund Total 954,157 Contingencies and Reserve 1,622,970 Fund Total 5,132,776 Equipment Replacement Fd Capital Outlay 883,878 Sewer Fund Transfers Out 21,901 Personnel Services 1,860,155 Fund Total 905,779 Materials & Services 2,320,305 Capital Outlay 40,000 Library Endowment Fund Debt Service 3,727,713 Contingencies and Reserve 26,436 Transfers Out 322,338 Contingencies and Reserve 4,228,269 Museum Endowment Fund Fund Total 12,498,780 Contingencies and Reserve 2,965 Water SDC Lavelle Black Trust Fund Transfers Out 50,000 Materials & Services 10,000 Contingencies and Reserve 807,475 Contingencies and Reserve 32,325 Fund Total 857,475 Fund Total 42,325 Sewer SDC Contingencies and Reserve 702,800 Total Budget 66,271,164 Information Services Personnel Services 358,961 Materials & Services 398,735 Capital Outlay 87,529 Contingencies and Reserve 44,863 Fund Total 890,088 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 295 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 296 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 297 Urban Renewal Agency (URA) – 720 Proposed Budget FY 2014-15 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 298 (Page Intentionally Left Blank) ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 299 Fund/Fund Number: Urban Renewal Agency - 720 Department Director: Jim Description of purpose/functions of department: The purpose of urban renewal is to improve specific blighted areas of a city that are poorly developed or underdeveloped. These areas may have deteriorated buildings, streets, and utilities or the areas can lack streets and utilities altogether. For a city to use urban renewal it must establish an Urban Renewal Plan and Urban Renewal Agency to administer the plan. Woodburn’s plan was adopted in 2001 with the establishment of the Urban Renewal District and the City Council acts at the Agency Board. The District totals 260 acres and terminates in FY 2024-25 after producing approximately 30 million in tax increment revenue, which is used to address blighted conditions within the district. The district includes downtown, portions of Highway 99E, Hwy 214, and properties adjacent to Interstate 5. Urban renewal agencies do not have permanent tax rates; they obtain funding through tax increment financing. Revenues derived from property tax increment support this fund. Tax increment financing allocates revenues to an agency based on the amount of the urban renewal area’s excess or “incremental” value, the amount of assessed value above a base value that was frozen at a specific point in time. Woodburn’s Urban Renewal frozen base value is based on the 2001 tax year. Urban renewal does not place an additional burden on taxpayers. Rather, it shifts existing tax growth to the Agency from the taxing entities that would have otherwise continued to receive it had the Agency not formed. The debt service is for the remaining balance on a $1,850,000, ten-year obligation entered into with Bank of America during FY 2005-06. The remaining balance on the debt is $284,665 as of June 30, 2014. Description of FY 2013-14 accomplishments:  Association Building Feasibility Study – completed feasibility study on the highest and best uses of the City owned building.  Woodburn Fire District Remodel – collaborated with the District to complete plans to remodel the District’s main station on Hwy 214.  Identified new URA Project – through extensive public outreach First Street emerged as a top candidate for improvement with initial design concepts being developed.  Grant and Loan Program – expanded to include properties at the Young/99 E intersection.  Grant and Loan Program –resulted in $400,000 of investment into the Urban Renewal District. Interest continues to remain strong in the program.  Design Services Program – In combination with the Grant and Loan program several property owners have used this program in evaluating and improving properties within the distinct.  Economic Improvement District – adoption of EID enabling ordinance which provides for enhanced services in the downtown ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 300 Description of FY 2014-15 proposed focus/goals:  Association Building – identify user for the building.  Woodburn Fire District Remodel – complete remodel project.  New URA Project – proceed with design work on First Street.  Grant and Loan Program – Improve and expand the grant and loan program to better serve downtown property and business owners.  Economic Improvement District – EID created to serve downtown property on business owners. Fund Summary FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Urban Renewal Fund Revenues 1,351,441 1,595,079 1,925,000 Fund Balance 1,500,000 1,500,000 1,500,000 616,177 626,461 550,000 Taxes 580,000 580,000 580,000 6,335 8,188 10,500 Miscellaneous Revenue 8,000 8,000 8,000 - - 4,500,000 Other Financing Sources - - - 1,973,953 2,229,728 6,985,500 Revenues Total 2,088,000 2,088,000 2,088,000 Expenditures 43,857 65,183 154,487 Personnel Services 131,064 131,064 131,064 107,284 134,744 309,500 Materials & Services 309,500 309,500 309,500 - - 4,500,000 Capital Outlay 1,300,000 1,300,000 1,300,000 227,732 227,732 627,732 Debt Service 227,732 227,732 227,732 - - 1,393,781 Contingencies and Reserve 119,704 119,704 119,704 378,873 427,659 6,985,500 Expenditures Total 2,088,000 2,088,000 2,088,000 1,595,079 1,802,069 - Revenue Over (Under) Expenditures - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 301 Fund Detail FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Fund: 720 - Urban Renewal Fund Revenues Department: 000 - Revenue 000 - Fund Balance 1,351,441 1,645,567 1,925,000 3081 Beginning Fund Balance 1,500,000 1,500,000 1,500,000 1,351,441 1,645,567 1,925,000 Total - Fund Balance 1,500,000 1,500,000 1,500,000 616,177 626,461 550,000 3111 Property Tax 570,000 570,000 570,000 - - - 3112 Property Taxes Delinquent 10,000 10,000 10,000 616,177 626,461 550,000 Total - Taxes 580,000 580,000 580,000 Miscellaneous Revenue 6,335 8,188 10,500 3611 Interest from Investments 8,000 8,000 8,000 6,335 8,188 10,500 Total - Miscellaneous Revenue 8,000 8,000 8,000 - - - 3825 URA Loan Fees - - - - - 4,500,000 3916 Note Proceeds - - - - - 4,500,000 Total - Other Financing Sources - - - 1,973,953 2,280,216 6,985,500 Department Total: 000 - Revenue 2,088,000 2,088,000 2,088,000 1,973,953 2,280,216 6,985,500 Revenues Total 2,088,000 2,088,000 2,088,000 ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 302 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2014-15 FY 2014-15 Actual Actual Budget Account Description Proposed Approved Adopted Expenditures Program: 1511 - Finance Personnel Services 33,553 50,609 100,577 5111 Regular Wages 92,920 92,920 92,920 9 21 41 5211 OR Workers' Benefit 48 48 48 2,539 3,862 7,643 5212 Social Security 7,063 7,063 7,063 2,090 3,114 19,189 5213 Med, Den, Life Ins. 8,859 8,859 8,859 5,311 6,751 25,495 5214 Retirement 20,760 20,760 20,760 71 [PHONE REDACTED] Long Term Disability Ins 383 383 383 241 658 1,309 5216 Unemployment Insurance 838 838 838 42 58 80 5217 Life Insurance 193 193 193 43,857 65,183 154,487 Total - Personnel Services 131,064 131,064 131,064 54,645 67,250 69,000 5419 Other Professional Serv 69,000 69,000 69,000 - - - 5520 Grant Program 90,000 90,000 90,000 - 17,180 - 5530 Design Services - - - 1,856 - 150,000 5540 Loan Program 150,000 150,000 150,000 56,501 84,431 219,000 Total - Materials & Services 309,000 309,000 309,000 - - 4,500,000 5639 Other Improvements 1,300,000 1,300,000 1,300,000 - - 4,500,000 Total - Capital Outlay 1,300,000 1,300,000 1,300,000 100,357 149,614 4,873,487 Program Total: 1511 - Finance 1,740,064 1,740,064 1,740,064 Materials & Services 296 [PHONE REDACTED] Other Professional Serv 500 500 500 296 314 500 Total - Materials & Services 500 500 500 47,630 49,672 51,802 5711 Bond Principal, 2005 URA Loan, Due 9/15/14 54,023 54,023 54,023 48,133 50,196 52,348 5711 Bond Principal, 2005 URA Loan, Due 12/15/14 54,593 54,593 54,593 48,640 50,726 52,901 5711 Bond Principal, 2005 URA Loan, Due 3/15/15 55,168 55,168 55,168 49,154 51,261 53,458 5711 Bond Principal, 2005 URA Loan, Due 6/15/15 55,750 55,750 55,750 9,303 7,261 5,131 5721 Bond Interest, 2005 URA Loan, Due 9/15/14 2,910 2,910 2,910 8,800 6,736 4,585 5721 Bond Interest, 2005 URA Loan, Due 12/15/14 2,340 2,340 2,340 8,293 6,208 4,033 5721 Bond Interest, 2005 URA Loan, Due 3/15/15 1,765 1,765 1,765 7,779 5,672 3,474 5721 Bond Interest, 2005 URA Loan, Due 6/15/15 1,183 1,183 1,183 - - 41,346 5711 Bond Principal - - - - - 358,654 5721 Bond Interest - - - 227,732 227,732 627,732 Total - Debt Service 227,732 227,732 227,732 328,386 377,659 5,501,719 Department Total: 151 - Finance 1,968,296 1,968,296 1,968,296 Program: 9971 - Equity - - 46,400 5921 Contingency 44,056 44,056 44,056 - - 1,005,381 5981.005 Reserve for Future Construction 18,715 18,715 18,715 - - 342,000 5981.008 Reserve for URA Debt 56,933 56,933 56,933 - - 1,393,781 Total - Contingencies and Unappropriated Balances 119,704 119,704 119,704 - - 1,393,781 Department Total: 901 - Ending Fund Balance 119,704 119,704 119,704 328,386 377,659 6,895,500 Expenditures Total 2,088,000 2,088,000 2,088,000 1,645,567 1,902,557 90,000 Fund Net: 720 - Urban Renewal Fund - - - ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 303 UR-1 Notice of Budget Hearing FORM UR-1 Telephone: [PHONE REDACTED] Actual Amount Adopted Budget Approved Budget 2012-13 This Year 2013-14 Next Year 2014-15 1,595,079 1,925,000 1,500,000 0 0 0 0 4,500,000 0 0 0 0 8,188 10,500 8,000 626,461 550,000 580,000 0 0 0 2,229,728 6,985,500 2,088,000 65,183 154,487 131,064 134,744 309,500 309,500 0 4,500,000 1,300,000 227,732 627,732 227,732 0 0 0 0 1,393,781 119,704 All Other Expenditures and Requirements 0 0 0 1,802,069 0 0 2,229,728 6,985,500 2,088,000 2,229,728 6,985,500 2,088,000 0.8 0.8 1.2 2,229,728 6,985,500 2,088,000 0.8 1.0 1.2 Debt financing of $4,500,000 was not completed in FY 2013-14 and it was not rebudgeted for FY 2014-15 LONG TERM DEBT July 1, 2014 General Obligation Bonds Other Bonds Other Borrowings Total $0 $0 $275,872 $0 $275,872 $0 STATEMENT OF INDEBTEDNESS Estimated Debt Outstanding Estimated Debt Authorized, But Not Incurred on July 1 $0 $0 Total Requirements FINANCIAL SUMMARY - REQUIREMENTS BY ORGANIZATIONAL UNIT OR PROGRAM Name of Organizational Unit or Program FTE for that unit or program Urban Renewal FTE Total Requirements Total FTE STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING 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 All Other Resources Except Division of Tax & Special Levy NOTICE OF BUDGET HEARING Contact: Christina Shearer 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 A public meeting of the City of Woodburn Urban Renewal Agency Board will be held on June 9, 2014 at 6:45 pm at Woodburn City Hall, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2014 as approved by the Wooburn Urban Renewal Agency Budget Committee. A summary of the budget is presented below. A copy of the budget may be inspected or obtained at City Hall, 270 Montgomery St Woodburn or online at www.ci.woodburn.or.us, between the hours of 8:00 a. m. and 5:00 p. m. . This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as used the preceding year. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 304 Urban Renewal Agency Budget Resolution WOODBURN URBAN RENEWAL AGENCY RESOLUTION NO. 2014-02 A RESOLUTION ADOPTING THE CITY OF WOODBURN URBAN RENEWAL BUDGET FOR THE FISCAL YEAR 2014-2015 WHEREAS, the Woodburn Urban Renewal Agency Budget Committee met and approved the Proposed Budget on May 10, 2014; and WHEREAS, the Notice of Budget Hearing and Financial Summary were published in the Woodburn Independent on May 21, 2014 as required by ORS 294.416; and WHEREAS, a public hearing was held on June 9, 2014; 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 2014-15 in the sum of $2,088,000. 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, 2014 and for the purposes shown below are hereby appropriated as follows: General Fund Personnel Services $ 131,064 Materials & Services 309,500 Capital Outlay 1,300,000 Debt Service 227,732 Contingencies & Reserve 119,704 Total $ 2,088,000 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 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. ---PAGE BREAK--- City of Woodburn FY 2014-15 Adopted Budget 305