CITY OF ROSEBURG, OREGON TABLE OF CONTENTS SPECIAL REVENUE FUNDS

Transcription

1 TABLE OF CONTENTS SPECIAL REVENUE FUNDS Public Works Fund History Grant Special Revenue Fund Hotel/Motel Tax Fund Street Lights and Sidewalk Fund Bike Trail Fund Housing Rehab Lab Fund Golf Fund Economic Development Fund Stewart Trust Fund

2 PUBLIC WORKS FUND (History Only) The Public Works Fund was created as a special revenue fund in FY in an effort to make the budget easier to understand and to assist with final allocation of expenditures and revenues between different City departments. In governmental accounting standards were implemented requiring the identification of specific revenue sources to qualify a fund as a special revenue fund. Because the Public Works Fund did not have a specific revenue source, the fund was required to be reported in the General Fund on the City s Comprehensive Annual Financial Report. The fund has been transferred back to the General Fund and the resources are included in the General Fund Revenues. The transfer will eliminate reporting differences between the budget and the annual financial report, and will be compliant with governmental accounting guidelines. 74

3 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED PUBLIC WORKS FUND (20) 823, , , BEGINNING FUND BALANCE 330, , ,000 REVENUES - (020) 11,995 8,483 3, Public Works Fees ,989 7,984 5, Other ,684 90,198 96, Interagency-Urban Renewal ,543 32,214 34, Interdept Charges-General Fund , , , Interdept Charges-Storm ,206 56,696 60, Interdept Charges-Streetlight/Sidewalk , , , Interdept Charges-Transportation ,000-34, Interdept Charges-Facilities Fund (PSC) ,304 46,388 49, Interdept Charges-Airport , , , Interdept Charges-Water ,688 2,323 1, Interest Income Miscellaneous , , , Transfers-General Fund , Insurance Reimbursement ,257,804 2,563,837 2,766,727 Total ,081,742 3,018,929 3,099,027 TOTAL REVENUES & BEGINNING FUND BALANCE 330, , ,000 75

4 PUBLIC WORKS FUND PUBLIC WORKS DEPARTMENT - ADMINISTRATION DIVISION (History Only) CURRENT OPERATIONS The Public Works Department s operations have been transferred to the General Fund. PERSONNEL HISTORY The personal service position detail is as follows: Director Secretary II Department Technician Staff Assistant

5 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED PUBLIC WORKS FUND (20) - ADMINISTRATION DIVISION PERSONNEL SERVICES , , ,938 Salaries and Wages , , ,212 Employee Benefits , , ,150 Total MATERIALS AND SERVICES ,443 1, Lodging and Registration Meals and Mileage Commission Meetings Dues and Subscriptions , , , City Services-Management ,690 3,718 15, Professional Services-Legal ,715-2, Surveying and Engineering Services ,500 1,500 1, Professional Services-Technical Contracted Services , Hardware Non Capital Cellular Phone Office Supplies , Materials and Supplies Office Equipment/Furniture Vehicle Expense-Maintenance ,109 5,286 5, Vehicle Expense-Fuel ,239 2,669 3, Equipment Maintenance , , ,105 Total , , ,255 TOTAL ADMINISTRATION DIVISION

6 PUBLIC WORKS FUND PUBLIC WORKS DEPARTMENT - ENGINEERING DIVISION (History Only) CURRENT OPERATIONS The Public Works Department s operations have been transferred to the General Fund. PERSONNEL HISTORY The personal service position detail is as follows: Technician I, II, III GIS Specialist Civil Engineer City Engineer Division Manager

7 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED PUBLIC WORKS FUND (20) - ENGINEERING DIVISION PERSONNEL SERVICES , , ,584 Salaries and Wages , , ,929 Employee Benefits , , ,513 Total MATERIALS AND SERVICES , Lodging and Registration Meals and Mileage Dues and Subscriptions ,434 2, Surveying and Engineering Services , Professional Services-Technical Professional Services-Contracted , , Cellular Phone Office Supplies ,763 3,402 4, Materials and Supplies Office Equipment/Furniture ,308 6,513 12,500 Total , , ,013 TOTAL ENGINEERING DIVISION

8 PUBLIC WORKS FUND PUBLIC WORKS DEPARTMENT - STREET DIVISION (History Only) CURRENT OPERATIONS The Public Works Department s operations have been transferred to the General Fund. PERSONNEL HISTORY The personal service position detail is as follows: Street Maintenance I, II, III Street Superintendent Seasonal/Temp

9 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED PUBLIC WORKS FUND (20) - STREET DEPARTMENT PERSONNEL SERVICES , , ,008 Salaries and Wages , , ,242 Employee Benefits , ,203 1,049,250 Total MATERIALS AND SERVICES ,397 1,009 1, Lodging and Registration Meals and Mileage Dues and Subscriptions Safety Activities ,000 20,000 20, City Services-Parks ,972 1,433 1, Laboratory/Medical ,443 4, Contracted Services-Miscellaneous Telephone Communications ,798 1,631 1, Cellular Phone Radio and Pagers Communications Miscellaneous Office Supplies ,233 2,007 2, Small Tools ,981 1,836 5, Chemicals ,475 9,013 10, Materials and Supplies ,983 3,772 3, Safety Equipment and Supplies ,139 43,041 45, Paint and Signs Office Equipment/Furniture ,500 6,113 11, Building and Ground Maintenance ,795 14,616 12, Vehicle Expense-Maintenance ,572 51,936 58, Vehicle Expense-Fuel ,770 2,493 4, Vehicle Tires ,030 9,381 12, Equipment Maintenance ,084 37,770 45, Road and Bridge Maintenance ,288 3,760 3, Tree Removal/Maintenance ,721 4,492 5, Street Sweeper Debris Disposal Equipment Rental General Maintenance ,770 1,475 2, General Uniform ,350 9,207 9, Utilities-Power ,591 8,998 12, Utilities-Gas ,975 4,658 6, Utilities-Water Utilities-Sewer ,642 2,642 2, Utilities-Garbage Service ,317 2,314 2, Utilities-Storm Drainage ,842 7,586 8, Insurance-Automobile ,160 31,833 10, Insurance-General Liability ,363 2,110 2, Insurance-Property ,172 5,547 5, Insurance-Equipment ,023 3,237 3, Insurance-Miscellaneous , , ,585 Total ,170,999 1,271,534 1,363,835 TOTAL STREET DEPARTMENT ,626,650 2,647,165 2,875,103 TOTAL EXPENDITURES TRANSFERS Residual Equity Transfer to General Fund 330, , ,000 OPERATING CONTINGENCY , , ,764 - UNAPPROPRIATED ENDING FUND BALANCE ,081,742 3,018,929 3,099,027 TOTAL EXPENDITURES & ENDING FUND BALANCE 330, , ,000 81

10 GRANT SPECIAL REVENUE FUND The Grant Special Revenue Fund was created in the fiscal year in an effort to make the budget easier to understand. The Fire and Police departments actively pursued and successfully received grant funds in order to supplement limited operating resources. Historically, grant resources specific to Community Development, Police and Fire have been budgeted in the General Fund with related expenditures within the departments operating budgets. The expenditures related to these grants have created anomalies from one budget year to the next making operational comparisons difficult. The General Fund now budgets an operating transfer to the Grant Fund for the City s grant matches. Grants that are specific to Special Revenue, Capital Improvement or Enterprise Funds remain with those funds. CITY EXPENDITURE PROJECT/ GRANTING GRANT MATCH CY BUDGET DEPARTMENT GRANT NAME AGENCY AMOUNT AMOUNT AMOUNT PLANNING CERTIFIED LOCAL GOVERNMENT STATE HISTORIC OFFICE 14,500 11,364 (1) 25,864 PLANNING CERTIFIED LOCAL GOVERNMENT STATE HISTORIC OFFICE 18,000 18,000 (1) 36,000 PLANNING DOWNTOWN SWITCHYARD BROWNFIELD 60,000 6,000 66,000 POLICE CHILD SAFETY TECH CERTIFICATION HOMELAND SECURITY POLICE OJP BULLETPROOF VEST HOMELAND SECURITY 5,000 5,000 10,000 POLICE ODOT SPEED ENFORCEMENT EQUIP ODOT 5,728 5,728 (1) IN-KIND 103,778 40, ,142 82

11 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED SUMMARY GRANT SPECIAL REVENUE FUND (022) RESOURCES: 873,120 40, ,264 Intergovernmental Revenue 103, , , Donations Interest ,448 41, ,664 Total Operating Revenues 103, , ,778 53,298 56,779 73,262 Beginning Fund Balance 69,223 69,223 69, ,746 98, ,926 TOTAL RESOURCES 173, , ,001 REQUIREMENTS Operating Budget: 869,967 32, ,798 Materials and Services 144, , , ,967 32, ,798 Total Operating Budget 144, , , ,466 Capital Outlay ,967 32, ,264 Total Expenditures 144, , , ,662 Contingency Reserved for Future Expenditure 28,859 28,859 28,859 56,779 65,220 - Unappropriated Ending Fund Balance ,746 98, ,926 TOTAL REQUIREMENTS 173, , ,001 83

12 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED GRANT FUND (022) 53,298 56,779 73, BEGINNING FUND BALANCE 69,223 69,223 69,223 REVENUES - (022) 7,934 15,304 54, Federal Grants 5,000 5,000 5, State Grants-SHPO 32,500 32,500 32, ,695 17,000 85, State Grants 66,278 66,278 66,278 4,491 8, Local Grants Interest Income Donations/Other ,448 41, ,664 Total 103, , , ,746 98, ,926 TOTAL REVENUES & BEGINNING FUND BALANCE 173, , ,001 MATERIALS AND SERVICES ,330 3,500 94, Contracted Services 127, , ,864 6,000 6, General Materials ,330 9,500 94,500 Total 127, , ,864 MATERIALS AND SERVICES General Materials Total MATERIALS AND SERVICES Contracted Services ,137-25, Supplies-Equipment Non Capital 5,728 5,728 5,728-14,209 10, Uniforms 10,000 10,000 10,000 6,137 14,209 35,298 Total 16,278 16,278 16,278 MATERIALS AND SERVICES , Supplies-Equipment Non Capital ,167 - Total ,967 32, ,798 TOTAL MATERIALS AND SERVICES 144, , ,142 CAPITAL OUTLAY , Equipment Acquisition-Police ,466 Total ,967 32, ,264 TOTAL EXPENDITURES 144, , ,142 OPERATING CONTINGENCY , RESERVED FOR FUTURE EXPENDITURE ,859 28,859 28,859 56,779 65,220 - UNAPPROPRIATED ENDING FUND BALANCE ,746 98, ,926 TOTAL EXPENDITURES & ENDING FUND BALANCE 173, , ,001 84

13 CURRENT OPERATIONS HOTEL/MOTEL TAX FUND RESOURCES AND REQUIREMENTS This special revenue fund is used to account for the 8% City Hotel/Motel Tax. An additional 1% was levied for statewide tourism promotion funding. However, those funds are not available to the City of Roseburg but are distributed by the state regionally. By ordinance, these revenues are to be used for tourism promotion, streetlight and sidewalk improvements and economic development. The materials and services portion of this budget is for the tourism and promotion program which receives 57.25% of the annual estimated revenues net of administrative costs. The City contracts with the Roseburg Area Chamber of Commerce to provide visitor services. A new contract was approved in 2013 which extends the services through June The Chamber receives 90% of the tourism portion of the funds, with the City receiving the 10% balance. 9.86% of tax revenues is dedicated to economic development and is transferred to the Economic Development Fund. A transfer of 32.89% of the taxes is made to the Streetlight/Sidewalk Fund. The reserve for future expenditure identifies funds to be saved for use in future fiscal years. If the need arises during the fiscal year to spend this money, a supplemental budget may be adopted to appropriate the expenditure. 85

14 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED HOTEL/MOTEL TAX FUND (024) 103, , , BEGINNING FUND BALANCE 159, , ,295 REVENUES - (024) 784, , , Hotel/Motel Tax 825, , ,000 1,110 1,137 1, Interest Income Miscellaneous , , ,025 Total 825, , , , , ,664 TOTAL REVENUES & BEGINNING FUND BALANCE 985, , ,095 MATERIALS AND SERVICES ,179 26, City Services-Management 25,221 25,221 25,221 2,132 11,746 32, V & C Local Events 32,000 32,000 32, , , , Contracted Services-Chamber Tourism 452, , , , , ,787 Total 509, , ,307 TRANSFER , , , Transfer to Street Light/Sidewalk Fund 263, , ,047 77,353 77,071 78, Transfer to Economic Development 78,858 78,858 78, , , ,482 Total 341, , , , , ,269 TOTAL EXPENDITURES 851, , ,212 OPERATING CONTINGENCY , RESERVED FOR FUTURE EXPENDITURE , , , , ,328 - UNAPPROPRIATED ENDING FUND BALANCES , , ,664 TOTAL EXPENDITURES & ENDING FUND BALANCES 985, , ,095 86

15 STREET LIGHTS AND SIDEWALK FUND The Street Lights and Sidewalk Fund was historically included with the Hotel/Motel Tax Fund. For clarification, a separate fund for streetlights and sidewalks was created in FY RESOURCES Transfer - Revenue is a transfer from the Hotel/Motel Tax Fund, set by ordinance at percent of revenue collected from the hotel/motel occupancy tax (after deducting City administrative expenses). REQUIREMENTS Materials and Services - These costs are an indirect allocation to the General Fund for administration of the fund (Management Services) and a direct allocation to the General Fund for services provided by the Public Works Department to cover the City s costs for administering projects, engineering, and construction observation. Improvements The City sidewalk rehabilitation program is financed by the fund. The cost for sidewalk rehabilitation varies annually depending on the number of applications received. This fund can also provide the funding for sidewalks and/or streetlights on major improvement projects. Due to the large expense for major traffic signal and street light projects, it may take several years to accumulate sufficient funds to construct a project. Cost estimates for FY are listed in Table T-1. The capital improvement projects planned for FY include the sidewalk and streetlight construction on the Stewart Parkway S-Curves Realignment Project, the Chestnut/Stephens Traffic Signal Improvements, and the design of the new traffic signals at Mosher and Pine and Stephens. 87

16 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED STREET LIGHT/SIDEWALK FUND (29) 439, , , BEGINNING FUND BALANCE 862, , ,500 REVENUES - (029) 25,965 4, Other Grants ,747 3,950 3, Interest Income 6,000 6,000 6, , Assessments-S/W 1,100 1,100 1, , , , Transfer from Hotel/Motel Fund 263, , ,047-2, Insurance Reimbursements , , ,922 Total 270, , , , , ,183 TOTAL REVENUES & BEGINNING FUND BALANCE 1,132,647 1,132,647 1,132,647 MATERIALS AND SERVICES ,779 3,972 2, City Services-Management 5,933 5,933 5,933 50,206 56,696 60, City Services-Public Works 66,204 66,204 66, , Materials and Supplies 5,000 5,000 5,000 57,985 60,668 67,885 Total 77,137 77,137 77,137 CAPITAL OUTLAY , , Sidewalks-New Construction 350, , ,000 5,210 41,396 65, Sidewalks-Reconstruction 100, , ,000 37,319 1,446 95, Improve-Street Lights/Signals 20,000 20,000 20, , Traffic Signals 200, , ,000 42,529 62, ,000 Total 670, , , , , ,885 TOTAL EXPENDITURES 747, , ,137 OPERATING CONTINGENCY , , , , , , ,298 UNAPPROPRIATED ENDING FUND BALANCE , , ,183 TOTAL EXPENDITURES & ENDING FUND BALANCE 1,132,647 1,132,647 1,132,647 88

17 TABLE T-1 TRANSPORTATION, SIDEWALK, STORM DRAINAGE PROJECTS FY Funding Project Estimated Cost Sidewalk Streetlight Transportation Storm Urban Renewal Annual Pavement Management Program* 800, ,000 Sidewalks Reconstruction/ADA Improvements 100, ,000 Mosher Signals Pre-Design 50,000 50,000 Downtown Improvements 350, ,000 Stewart Parkway Realignment - (65% SDC eligible) 2,750, ,000 1,800, ,000 Stephens/Chestnut Signal 450, , ,000 NVM Signal Analysis/Removal 100, ,000 Stephens/Edenbower Phasing Upgrades 35,000 35,000 Jackson Street Wall 50,000 50,000 Deer Creek Path/Improvements 100, ,000 Parking Structure 50,000 50,000 Bike/Ped Path Erosion Repairs 50,000 50,000 Storm Study/Designs - Harvard/Balff or Lorraine/Cardinal 75,000 75,000 Misc Storm Improvements 50,000 50,000 Misc Streetlight/Signal Improvements 20,000 20,000 TMDL Implementation 5,000 5,000 Storm Drainage Equipment 10,000 10,000 Buildings and Structures 10,000 10,000 GIS/Mapping 10,000 5,000 5,000 Downtown Marketing Plan 30,000 30,000 Façade Improvement Program 50,000 50,000 Total 5,145, ,000 2,640, ,000 1,080,000 89

18 BIKE TRAIL FUND RESOURCES AND REQUIREMENTS The Bike Trail Fund accounts for the state mandated 1% share of gasoline subventions and grant revenues for the construction and maintenance of bike trails within the City boundaries. The projects in the Bike Trail Fund are coordinated through the Parks Division and Parks & Recreation Commission. Bike trails are located within many of the City s parks as well as adjacent to streets, which are wide enough to accommodate them. A new Bicycle and Pedestrian Plan was adopted in This year s budget includes a transfer from the Transportation Fund to perform repairs to existing sections of trails. This transfer is funded via the Transportation Fund s franchise fee related income. The City has received a grant to construct a new trail between Micelli and Templin Beach Parks. The City has applied for a grant to construct a new path through Fir Grove Park, connecting the existing path to the Arts Center and Harvard Avenue. Both of these projects are included in the current FY budget. 90

19 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED BIKE TRAIL FUND (025) 59,417 62,197 44, BEGINNING FUND BALANCE 96,508 96,508 96,508 REVENUES - (025) 10,645 11,809 12, Gasoline Subvention 12,550 12,550 12, , Other Grants 124, , , Interest Income , Transfer from Transportation Fund 10,000 10,000 10,000 10,996 12, ,144 Total 147, , ,304 70,413 74, ,563 TOTAL REVENUES & BEGINNING FUND BALANCE 243, , ,812 MATERIALS AND SERVICES Bike Trail Maintenance 28,000 28,000 28, Total 28,000 28,000 28,000 CAPITAL OUTLAY ,216 20, , Bike Trail Improvements 154, , ,439 8,216 20, ,969 TOTAL EXPENDITURES 182, , ,439 OPERATING CONTINGENCY , ,373 61,373 61,373 62,197 54,328 - UNAPPROPRIATED ENDING FUND BALANCE ,413 74, ,563 TOTAL EXPENDITURES & ENDING FUND BALANCE 243, , ,812 91

20 HOUSING REHAB LOAN FUND RESOURCES AND REQUIREMENTS CURRENT OPERATIONS This fund accounts for federal and state housing improvement grant revenues. The program was initiated in the fiscal year with funding available through August This program was designed to provide interest-free loans to bring inadequate housing up to minimum health and safety standards. Resources for this fund were derived through repayment of rehab loans at title transfer. The housing rehabilitation program is being transferred to Umpqua Community Development Corporation dba NeighborWorks. NeighborWorks will receive $75,000 of the fund balance, along with future receivables. The fund will be closed out in fiscal year A portion of the fund balance will be dedicated toward completion of the Fir Grove parking lot adjacent to the Veterans Cemetery and the residual balance will be transferred to the General Fund. 92

21 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED HOUSING REHABILITATION LOAN FUND (026) 282, , , BEGINNING FUND BALANCE 96,000 96,000 96,000 REVENUES - (026) 1,699 1, Interest Income Contract Repayments 10,000 10,000 10,000 1,699 1, Total 10,000 10,000 10, , , ,280 TOTAL REVENUES & BEGINNING FUND BALANCES 106, , ,000 MATERIALS AND SERVICES ,230 3,045 3, City Services-Management , Contracted Services 1,000 1,000 1,000 3,230 3,045 78,286 Total 1,000 1,000 1,000 CAPITAL OUTLAY , Improvements , TRANSFERS Transfer to Park Improvement 47,500 47,500 47, Residual Equity Transfer 57,500 57,500 57, Total 105, , ,000 3,230 3, ,286 TOTAL EXPENDITURES 106, , ,000 OPERATING CONTINGENCY , , ,679 - UNAPPROPRIATED ENDING FUND BALANCE , , ,280 TOTAL EXPENDITURES & ENDING FUND BALANCE 106, , ,000 93

22 GOLF FUND This fund was established in 1986 to account for operations of the Stewart Park Golf Course. Historically, the principal sources of revenues have been green fees and other user charges. In the City took over full operations of the course and continued to operate all aspects of the facility until Pro shop operations were contracted out to a private concessionaire in 1995 when the Golf Commission determined such a contract would be more cost-effective and allow for enhanced improvements. In February of 2013, the Council approved a contract to a private concessionaire to run the entire operation and maintenance of the course. The primary sources of revenue will be the monthly payment from the concessionaire and the ground lease for a cell tower located on the golf course property. In FY13-14, the Golf Fund will be converted from an Enterprise Fund to a Special Revenue Fund. OUTLOOK The municipal course consists of nine holes covering 2,909 yards located in the center of the Stewart Park complex. The course is operated under the supervision of the Parks and Recreation Program Manager with oversight from the Parks Commission. The operation of the golf course, including maintenance, will be done by contract beginning April 1, After this date, the Golf Fund will no longer have any personnel. 94

23 GOLF FUND RESOURCES AND REQUIREMENTS RESOURCES Beginning Fund Balance: The balance is expected to be significantly lower than the previous year. Facilities Rent: This accounts for the revenue that will be paid by the concessionaire to the City. Lease Income: This account is the revenue generated from the ground lease agreement for a cell tower on the golf course. REQUIREMENTS Capital Outlay: Due to limited resources, no capital improvements are budgeted this fiscal year. 95

24 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED GOLF FUND (054) 67,550 36,188 7, BEGINNING FUND BALANCE 29,160 29,160 29,160 REVENUES - (054) Facilities Rent 25,000 25,000 25,000 16,883 17,389 17, Land Lease 18,449 18,449 18,449 28,718 32,116 35, Daily Cart Rental ,067 14,090 15, Annual Cart Storage ,962 6,358 7, Trail Fees ,381 32,777 36, Driving Range , , , Golf Fees ,055 57,822 40, Annual Passes Interest Income Miscellaneous Proceeds from Asset Sales , , ,810 Total 43,649 43,649 43, , , ,010 TOTAL REVENUES & BEGINNING FUND BALANCE 72,809 72,809 72,809 96

25 GOLF FUND MAINTENANCE DIVISION CURRENT OPERATIONS Responsibilities within this division will change significantly this fiscal year. The City will no longer be maintaining the nine-hole course, the driving range, cart paths, the practice putting green, maintenance equipment, and the irrigation system. These responsibilities will now fall on the concessionaire. The concessionaire will also be responsible for capital projects, including improving the drainage, tee and fairway improvements, and asphalt cart path projects, which allow for greater course usage during inclement weather. The division may in the future participate in capital improvements, but has not included any capital projects in the current fiscal year. Personnel Services: There will be no personnel services in this department this fiscal year. Materials and Services: This portion of the budget includes insurance and an administrative charge for City administrative services. PERSONNEL HISTORY The personnel service position detail is as follows: Maintenance I Head Greenskeeper Seasonal

26 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED GOLF FUND (054) - MAINTENANCE PERSONNEL SERVICES ,668 79,936 78,828 Salaries and Wages ,756 63,889 45,941 Employee Benefits , , ,769 Total MATERIALS AND SERVICES Lodging and Registration Meals and Mileage Dues and Subscriptions ,922 35,632 37, City Services-Administration 20,000 20,000 20,000 20,000 20,000 20, City Services-Parks ,957 61,186 68, Contracted Services Advertising Small Tools ,978 6,186 6, Chemicals ,940 1,971 4, Materials and Supplies ,726 6,636 5, Building and Grounds Maintenance Vehicle Expense-Maintenance ,382 9,609 10, Vehicle Expense-Fuel Vehicle Expense-Tires ,456 4,983 6, Equipment Maintenance Equipment Rental Uniforms ,386 9,781 10, Utilities-Power ,035 1,020 1, Utilities-Sewer ,153 1,294 1, Utilities-Garbage Insurance-Automobile Insurance-General Liability , Insurance-Property 1,100 1,100 1,100 1, Insurance-Equipment Insurance-Miscellaneous , , ,678 Total 22,695 22,695 22, , , ,447 TOTAL MAINTENANCE DEPARTMENT 22,695 22,695 22,695 98

27 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED GOLF FUND (054) DEBT SERVICE ,380 9,591 9, Principal 9,807 9,807 9, Interest ,253 10,253 10,253 Total 10,253 10,253 10, , , ,700 TOTAL EXPENDITURES 32,948 32,948 32,948 OPERATING CONTINGENCY , ,861 39,861 39,861 36,188 22,979 - UNAPPROPRIATED ENDING FUND BALANCE , , ,010 TOTAL EXPENDITURES & ENDING FUND BALANCE 72,809 72,809 72,809 99

28 ECONOMIC DEVELOPMENT FUND RESOURCES Economic Development Fund resources are from City Hotel/Motel taxes. A transfer from the Hotel/Motel Fund represents approximately 10% of the tax collected in accordance with Roseburg Municipal Code. MATERIALS AND SERVICES The largest expenditures are for professional services. These include contracted services, grants, studies, and contributions to worthy economic development causes. Many of the projects funded with materials and services are developed by partnerships between the State, County and local organizations like the Partnership, leveraging the public/private investment. The Economic Development, Public Works, Historic Resource Review and Airport Commissions work together to evaluate a number of projects and programs to improve the City s overall economic and community development position. PROJECTS FROM PRIOR YEAR 1. Facilitate redevelopment of abandoned switchyard to promote business expansion and growth 2. Continue support for Roseburg Regional Airport growth opportunities 3. Contribute to support downtown Main Street program 4. Finish economic opportunities analysis for Roseburg urban area 5. Complete 20-year employment land forecast associated with updated population projection 6. Assess wetland impediments for employment zoned property north of North Umpqua River 7. Administer funds for economic development 8. Participate in developing/expanding economic development partnerships PROJECTS FOR CURRENT YEAR 1. Facilitate redevelopment of abandoned switchyard to promote business expansion and growth 2. Contribute to support downtown Main Street program 3. Administer funds for economic development 4. Participate in developing/expanding economic development partnerships 100

29 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED ECONOMIC DEVELOPMENT FUND (055) 170, , , BEGINNING FUND BALANCE 145, , ,644 REVENUES - (055) Interest Income ,353 77,072 78, Transfer From Hotel/Motel 78,858 78,858 78,858 78,165 77,900 79,260 Total 79,658 79,658 79, , , ,095 TOTAL REVENUES & BEGINNING FUND BALANCE 225, , ,302 MATERIALS AND SERVICES Commission Meetings and Meals ,412 7,450 7, City Services-Management 4,908 4,908 4, Contracted Services-Technical ,831 76,875 94, Contracted Services 92,500 92,500 92,500 83,448 84, ,832 Total 97,408 97,408 97,408 83,448 84, ,832 TOTAL EXPENDITURES 97,408 97,408 97,408 OPERATING CONTINGENCY , RESERVED FOR FUTURE EXPENDITURE , , , , ,982 - UNAPPROPRIATED ENDING FUND BALANCE , , ,095 TOTAL EXPENDITURES & ENDING FUND BALANCE 225, , ,

30 STEWART TRUST FUND The expendable trust funds have been reclassified under GASB34 reporting requirements to special revenue funds. STEWART TRUST FUND The trust was established in 1974 with funds from the estate of Earle B. Stewart. The primary expenditures from this trust are for improvements to the City's American Legion baseball field and to Stewart Park. Since the inception of the trust, which is administered by a trustee, improvements in excess of $600,000 have been funded. The Parks and Recreation Commission and City Council review proposed projects annually for submission to the trustee for funding. In FY , funds have been programmed to contribute towards the Fir Grove Parking Improvement Project. 102

31 ACTUAL ACTUAL ADOPTED PROPOSED APPROVED ADOPTED STEWART TRUST - (071) 110,906 80,846 92, BEGINNING FUND BALANCE 114, , ,138 REVENUES Interest Income ,154 15,170 12, Trust Contributions-Earle Stewart 20,000 20,000 20,000 11,212 15,228 12,060 Total 20,060 20,060 20, ,118 96, ,702 TOTAL REVENUES & BEGINNING FUND BALANCE 134, , ,198 CAPITAL OUTLAY ,772-45, Improvements-Stewart Park 30,000 30,000 30,000 15,500-15, Improvements-Legion 15,000 15,000 15,000 41,272-60,000 Total 45,000 45,000 45,000 41,272-60,000 TOTAL EXPENDITURES 45,000 45,000 45,000 OPERATING CONTINGENCY , RESERVED FOR FUTURE EXPENDITURE ,198 89,198 89,198 80,846 96,074 - UNAPPROPRIATED ENDING FUND BALANCE ,118 96, ,702 TOTAL EXPENDITURES & ENDING FUND BALANCE 134, , ,