city of coquille, oregon adopted budget fiscal year 2012-13 · city at a glance 1-3 budget process...

City of Coquille, Oregon

Adopted Budget

Fiscal Year 2012-13

City Council City Departments

Matt Muenchrath Mayor Chuck Dufner Interim City Manager

Loran Wiese Council President Janice Blue Police Chief

E. N. “Corky” Daniels Councilor Dave Waddington Fire Chief

Fran Capehart Councilor Kevin Urban Public Works

Bryan Baird Councilor Anne Conner Library Director

Linda Short Councilor

Tim Spanberger Councilor

The Great Snow of 2012

Table of Contents Cover GFOA Award i Budget Message ii Table of Contents v Introduction Budget Committee 1-1 City of Coquille Organization Chart 1-2 City at a Glance 1-3 Budget Process 1-7 Budget Amendment Process 1-8 Budget Flowchart 1-9 Department Summaries Support Services Department 2-1 Public Works 2-2 Library 2-6 Ambulance & Fire 2-8 Police Department 2-10 Budget Summary Budget Summary by Department and Fund 3-1 Budget Summary 3-2 Budget Assumptions 3-7 Ending Fund Balance 3-8 Revenues 3-10 Operational Expenses 3-23 Personal Services 3-24 Materials & Services 3-26 Debt Service 3-27 Capital Outlay 3-28 General Fund Budget Charts of General Fund Revenue and Expense 4-1 General Fund Department Descriptions 4-2 Overview of General Fund 4-4 Other Funds Budgets Charts of General Fund Revenue and Expense 5-1 Other Funds Description 5-2 Overview of Other Funds 5-4

Long Term Goals, Capital Improvements, and Projections Goal Setting Sessions 6-1 Capital Improvement Plan Significant Non-Recurring Projects 6-3 Capital Improvement Plan 6-4 CIP Summary 6-5 CIP 5 year Projection 6-10 General Fund 5 year Forecast 6-12 Other Fund 5 year Forecast 6-21

Legal Budget Calendar 7-1 Public Notice Budget Committee 7-2 Public Notice Council Budget Hearing 7-3 LB1 7-4 LB 50 7-6 Resolution 14-2011 Budget 7-7 Ordinance 1482 Accept State Shared Revenue 7-9 Appendix Salary Schedule 8-1 Financial Management Policies 8-2 Accounting Methods 8-10 Glossary 8-13

Section 1 Introduction….

CITY OF COQUILLE BUDGET COMMITTEE FISCAL YEAR 2012-13

City Council Members

Matt Muenchrath, Mayor

Brian Baird Fran Capehart E.N. Daniels Linda Short

Tim Spanberger Loran Wiese

Citizen Lay Members

Mollie Anderson

Clay Davis Nikole Graham Susan Heaton

Darlene Kelley Terrence Mai

City of Coquille Budge 2012-2013

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City of Coquille Organizational Chart

31.93 FTE Proposed

Citizens of Coquille

Population 3865

Registered Voters 2,083

City Council

Mayor

Elected Council (6)

Boards & Commissions

Standing Commissions &

Citizens Committees (29)

City Manager

Appointed

Included in Support Services

Support Services

Finance Director

3.60 fte

Fire & Ambulance

Fire Chief

4.12 fte

Library

Library Director

4.34 fte

Police

Police Chief

7.80 fte

Public Works

PW Director

12.07 fte

Municipal Judge

Appointed

City Attorney

Appointed

City of Coquille Organizational Chart The City of Coquille is a municipal corporation first organized in 1885. The Coquille City Council is elected to serve the governing body for Coquille’s 3,865 citizens. The Mayor, who presides at the City Council meetings, is elected at-large for a two-year term. Six council members are elected at at-large for four-year staggered terms. The Mayor and City Council, appoints the City Manager, City Attorney and City Judge . The City Manager has responsibility for all city functions. The City Manager appoints and removes the Finance Director, Public Works Director, Police Chief, Fire Chief, and the Library Director. In addition to the help they receive from their appointed staff and employees, the Mayor with the consent of the City Council appoints the members of 8 advisory boards and commissions assist the City Council. Nearly 30 Coquille citizens serve on these boards and commissions and make a valuable contribution to the City of Coquille.


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City at a glance… The City of Coquille is located in the southwestern part of the state, which is one of the major tourist areas within Oregon. The City of Coquille was incorporated in 1885 and operates under the provisions of its own charter and applicable State law. The City of Coquille provides a full range of municipal services, including police and fire protection, parks and recreation facilities/activities, streets, planning, a library, and general administration services. The City also operates the water and wastewater utility systems. Date of Incorporation 1885 Form of Government Council, City Manager Area in Square Miles 3 Elevation in Feet 40 feet Annual Precipitation in Inches 60” Average Temperature 57 Population 3,865 Police Stations 1 Patrol Units 7 Sworn Officers 7 Records Specialist 1 Parking Citations 24 Dispatched Alarm Calls 412 DUII Arrest 50 Motor Vehicle Crash 83 PCS/Marijuana 60 MIP 9 Warrant 25 Library Books 41,947 Videodiscs and videos 3,119 Audio books 2,255 Total Units and Licenses 41,947 Hours of Operation 2,150 Circulation 93,994 Public Programs 88 Public Program Attendance 3,235 Downloadable Audio 15,675 Downloadable Video 1,288 Public Computers available 13 Public Computer usage 12,242


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Fire & Ambulance Stations 1 Rural Stations 3 Fire Fighters 36 Fire Engines 5 Water Tenders 2 Rescue Vehicles 2 Utility Vehicles 1 Rapid Attack Vehicles 2 Ladder Trucks 1 Haz-Mat/Rehab Trailer 1 Advanced Life Support Ambulances 2 Fire Alarm Responses 142 Fire Training Drills 49 Emergency Medical Responses 605 Public Education Programs 20 Pre-Fire Planning 15 Streets Miles of Paved Streets 31 Street Lights 443 Miles of Storm Sewers 5 Water Service Connections 1,963 Miles of Water Mains 30 Hydrants 118 Daily Average Consumption in Gallons 351,000 Maximum Daily Capacity of Plant in Gallons 2.7 million Sewer Miles of Sanitary Sewers 18 Miles of Storm Sewers 5 Treatment Plant 1 Service Connections 1,571 Daily Average Treatment in Gallons .66 million Maximum Daily Capacity in Gallons 1.2 million


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Community Services & Parks & Recreation Community Center 1 Parks 4 Park Acreage 16 Swimming Pool 1 Tennis Courts 2 Other Community Information Coquille Information Compiled by Oregon State University Rural Community Explorer Most recent information is from 2010. Coquille’s median household income is $34,339, about 70% of Oregon’s median income. Coquille has approximately 20% more households with Social Security payments and 13% less households with Wage and Salary Income than the State of Oregon as a whole. Coquille also has 22% less families with children than the state average. 70% of housing units are owned and the median home value is $165,200. Coquille has three commercial banks, one credit union, two supermarkets, and one hospital. As the county seat about 5% of jobs in Coquille are public administration. The relatively high percentage of citizens who are retired and receiving transfer payments tends to stabilize the economy of the City. Hospital Hospital Beds 24 Education Elementary Schools 1 Middle Schools 1 High Schools 1 Alternative Schools 1 School Instructors 43 Major Employers in the City of Coquille Employer Industry Employment Status

Coos County Government 322 Exempt Coquille Valley Hospital

Health Care 134

Exempt

Coquille Public Schools

Public Education 108 Exempt

Safeway Grocery 60 Private Oregon First Community C/U

Finance 45 Exempt

City of Coquille Government 39 Exempt McKay’s Market Grocery 21 Private


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Property Tax Valuation and Population Ten Year Statistics Year Assessed Valuation Population

2002-03 $ 134,327,857 4200 2003-04 $ 139,000,000 4180 2004-05 $ 145,971,725 4180 2005-06 $ 151,977,885 4205 2006-07 $ 165,228,698 4210 2007-08 $ 171,665,071 4215 2008-09 $ 176,054,880 4165 2009-10 $ 181,905,409 4205 2010-11 $ 186,083,378 3865 per 2010 census 2011-12 $ 191,855,772 3865 Petty Cash Oregon Revised Statute 294.465 requires that each petty cash account and the amount thereof be listed in the budget document. The City of Coquille petty cash accounts are: Finance $100 Finance Till $400 Library $100 Police $ 25 Skating Till $ 50 Swimming Pool Till (June – September) $100 Total $775


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The Budget Process According to Oregon Law (ORS 294), the City of Coquille must prepare and adopt a balanced budget annually. From January through April, meetings are held with department heads, the Mayor, and City Council to set goals and priorities for the upcoming year. January – We begin with the December reports, and project the ending account balances based on the prior year’s December to June ratios. After reviewing and correcting the projections for obvious errors caused by prior or current year transactions that are out of the ordinary the department managers and finance director make corrections for known events that will occur before the year-end. This process gives an estimate of the current year ending balances. February – Using the prior four year actual and the estimated ending balances, we project a five year budget using various methods. We make assumptions regarding general inflation, health care cost, energy cost and other items which will affect the budget. The five year projection provides information about the long term health of each fund that we use to help develop the budget. We incorporate this with the goals and objectives of the Council and citizens gathered at our planning meetings. March – The requested budgets of the department heads are given to the City Manager and he and the finance director work with the department heads to prepare a proposed budget for the Budget Committee. April – Notice of the Budget Committee meeting and Public Hearing regarding the use of State Shared Revenue is published, the proposed budget is sent to the committee and made available to the public, which, by law, is comprised the Mayor, City Councilors, and six citizen members. If less than six citizens volunteer the budget process continues. The meeting is held, budget officers are elected, a Public Hearing on the use of State Shared Revenue is held, the budget is presented to the committee and their discussion and recommendations are incorporated into an approved budget. The City’s tax rate levy is approved. May – The approved budget summary and the date of the Budget Meeting are published. June - At the Budget Meeting a Public Hearing on State Shared Revenues is held and an ordinance prepared accepting the State Shared Revenue. A Public Hearing is held on the approved budget and public input is taken, a Resolution is prepared adopting the budget, making appropriations and levying taxes. The Ordinance is sent to the State of Oregon prior to June 30. July – Submit Tax Levy and Appropriations to the Coos County Assessor’s and Clerk’s Office by July 15th.


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The Budget Amendment Process Oregon Budget Allows for amendments to the City budget for reasons unforeseen at the time of adoption. The City Council may adopt resolution changes that decrease one existing appropriation and increase another. Certain changes of ten percent or less to any fund require a supplemental budget. Changes over ten percent to any fund require a supplemental budget process similar to the annual budget requiring a public hearing. Further detail may be found in (ORS 294). The Budget Committee The Budget Committee is composed of the Mayor, City Councilors, and six citizen members appointed by the governing board. The appointed members:

Must live in the City of Coquille, Cannot be officers, agents, or employees of the local government, Serve three-year terms that are staggered so that approximately one-third of the terms end

each year, Cannot be spouses of officers, agents, or employees of the Municipality.

The Budget Basis The budgets of the General Fund, special revenue funds, capital projects funds, debt service funds, trust funds, and the Parks and Recreation Department are prepared using the modified accrual basis of accounting. This means that obligations of the City are budgeted as expenses when the related goods or services are available for use rather than when invoices are paid. However, revenues are recognized only when they are actually received. The enterprise funds, and internal services funds are accounted for using the accrual basis of accounting, under which revenues are recorded when earned and costs and expenses are recorded when the related goods and services are received or used in operations. The City of Coquille manages its finances according to generally accepted accounting principles (GAAP). During the year, expenditures and revenues are closely monitored to ensure compliance with the adopted budget and state law. Monthly budget comparisons are distributed to management. Quarterly financial reports, prepared on the budgetary basis of accounting, are distributed to the Budget Committee. Annually, an audit is performed and filed with the State of Oregon by an independent certified public accountant. The City of Coquille publishes an annual financial report that documents the City’s budgetary performance and the financial health of the City. This report compares budgeted to actual revenues and expenditures, thus documenting the City’s budgetary compliance.


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The Budget Flowchart J

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Section 2

Department Summary...

City of Coquille

General Fund and Support Services Department Summary

General Fund Fund Mission The General Fund is the primary fund of the City of Coquille; it collects the property taxes except those allocated directly to the fire department, the franchise fees, grants, transfers, and other miscellaneous revenue. Through the various departments it provides the primary contact for most citizens and visitors to the city. It provides legislative and policy support for the City Council, administrative services to all funds, police protection for the city, operates and maintains the Community Building and City Hall, as well as having departments for parks, planning, and code enforcement. The General Fund under spent it’s budget significantly in 2012, due to the Police Department’s decision to not fill an open position, the departure of the City Manager leaving another open position, and the delay in replacing the file server and other equipment in the Support Services Department. Goals

1. Respond in a timely manner to Citizen Request or Questions. 2. Provide support services to the City Council to achieve the City’s goals. 3. Properly account for all receipts and expenditures. 4. Provide budget and accounting guidance to all other funds. 5. Operate the General Fund departments as efficiently as possible to provide the

maximum service for the taxpayer dollar. Major Objectives in 2013

1. Our unusual snowfall demonstrated a need for an additional four‐wheel drive unit in the Police Department. Most officers responded to the call by using their own vehicles to get around town. In this year’s budget I have increased the capital outlay for a new 4 wheel drive unit to be used by the Police.

2. With the need to upgrade our Fire Hall to current seismic standards and to increase its size to accommodate the ladder truck I have budgeted additional funds to match the Rural Fire District offer for increased funding.

3. I have budgeted for the replacement computer equipment and updated software originally budget in last year.

Chuck Dufner Finance Director

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City of Coquille

2012/2013 Public Works Department and Fund Summary

General Fund

Public Works is responsible for the following department funds that fall under the General Fund title. Funds to support these departments are from Property Tax, State Gas Tax, grants that we may successfully apply for, and, Community Services receives some funding for projects from the Perpetual Care Fund, (Rietman Trust).

Planning Department

Public Works is responsible for the planning department. The Public Works Director is also the Planning Director, with assistance from the Accounting Clerk to write minutes and assist in gathering information for preparation of planning commission packets. The City receives a $5,000.00 grant from the Department of Land Conservation and Development on a yearly basis. This grant is to assist the City in the planning process and is used to pay a portion of the cost of staff time. Even though there is not much construction happening in the City at present time, a considerable amount of time is spent fielding questions on planning issues for both residential and commercial issues. Until last year the City did not budget for staff time in planning. The Planning budget now reflects 10% of the Public Works Director wages in this department. Last year, there was $5,000.00 in this budget for a possible grant to update or complete our Transportation Plan. However, staff wrote and was grant funded by the Department of Land Conservation and Development to complete an Economic Opportunities Analysis. The grant amount was $28,000 with match of $5,000 from the City of Coquille and $3,000 from the Port of Bandon.

Codes Enforcement

Please note that there is still only $500.00 in this budget for codes enforcement. The $500.00 budgeted will be used for abatement notices only and will be shared responsibility of Public Works and/or the Police Department. There was an increase of yards going unmowed last summer, mainly due to foreclosures.

Parks and Recreation

The Parks Department consists of one full time employee to maintain and care for the 4 parks, planting strips along the highway, sprinkler systems, mowing, building maintenance and playground equipment. The City receives a grant of $5,000.00 per year from the Oregon State Marine Board to help maintain the boat ramp, docks and restrooms at Sturdivant Park. The remainder of the funds for the parks department is from the General Fund. 2011‐2012 budget was $167,596.00 with $80,000 dedicated to the completion of the River Walk.

Community Services

This department is under the direction of the Public Works Director and includes the Community Building and all activities that take place within the building as well as the

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Swimming Pool preparation for the summer season. Services are performed by the part time community building caretaker and the services of our very loyal and dedicated volunteer, Councilor Fran Capehart. The Swimming Pool Manager and lifeguards handle the activities regarding the pool, and the Skating Manager and personnel deal with that activity. The Public Works department also shoulders a portion of the work load created by not filling the building supervisor’s position last year. John Higgins believed that we needed to devise another plan for security of the Community Building in the afternoons. At this time the building remains open after Fran leaves at 12:00. There had been some vandalism that generally did not take place when we had someone at the building all day long, but that seems to have subsided. The Capital Outlay portion of the budget includes $20,000 for the pool and $40,000 for the renovation of the Community Building kitchen.

State Tax Street Fund

This fund is under the supervision of the Public Works Director. Personal Services includes a Uportion Uof the following personnel; Public Works Director, Public Works Supervisor and 2 employees. The following items are examples of street fund expenditures: street lights, traffic lights, traffic signs/hardware, grading graveling, brush cutting, spring and fall yard debris pick up, cold patch, street sweeping, storm drain maint., etc. $5,000.00 from this revenue is transferred to the sidewalk fund as required by the State. The Capital Projects Fund supports larger projects above routine maintenance. This past year’s large item was working with the hospital on 5th Street. This year’s proposed street projects have a budget of $200,000 for construction, and we expect to repair the intersection at 1st and Central, and the west side of 5th Street off of Central Blvd.

Special Improvement Fund

This fund is set up so that any time there is a Local Improvement District for improvements such as water, sewer, or streets the City can contribute to the project. This fund has not been used for some time as we have not had any improvement districts formed.

Capital Projects Fund

This fund is used to transfer monies to departments for major projects of many other funds in the city. These funds are spent with directions from the City Manager, Finance Director and the Public Works Director as a group after considerable amount of discussion. We can also apply for $50,000.00 from the Small City Allotment Grant to assist in paying for any street that we choose for repairs. The SCA Grant funds for small cities is now $50,000.00. However, the State did not add more money to the “pot”, they only made the competition more intense for cities under 5,000 population and therefore cut the amount of projects or awards in half. The State has the same about of money to offer.

Utility Fund – Water This fund is under the supervision of the Public Works Director. Public Works maintains 2 raw water supplies, the treatment plant, 5 finished water reservoirs, 31 miles of distribution lines, 6 booster pumps, 140 fire hydrants and a meter at every house and business in the City and the out of City limits customers that are not in a water district. The purpose of the fund is to operate and maintain our water system and provide the very best water we can. Personal

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Services portion of the water fund has increased as they normally do with pay raises and increases in employee benefits. The materials and services portion of the water fund budget has increased by a small percentage. Even though prices are increasing, we will conserve wherever possible. The Capital Outlay portion of the water budget has $540,817, with $300,000 dedicated to plant and facilities improvements. Last year’s project provided telemetry to all of the finished water storage tanks and booster pumps. This information is transmitted to the water treatment plant where the operator can keep track of the distribution tanks and pumps. This year we expect to rebuild the Henry Street Pump Station, as it is in very poor repair. We are also planning on investigating and hopefully installing a generator at the water plant. Water is a critical resource, and we should strive to provide it to our customers even if the power to Coquille fails.

Utility Fund – Sewer

This fund is under the supervision of the Public Works Director. The goal is to meet DEQ and EPA requirements for discharging effluent into the Coquille River and allow new construction in the City by continuing with the design and construction of the new plant. The fund also supports the collection and treatment of raw sewage from within the City limits of Coquille only. There are no outside city limits connections to our system. There is 19.24 miles of collection system piping ranging from 4” to 21” pipe, 372 manholes, 3 lift stations including the plant influent lift station and the waste water plant that operates from these funds. The fund supports the following personnel; portion of the Public Works Director, portion of the Public Works Supervisor, portions of 3 utility maintenance operators and one full time Plant Operator. The Materials and Services portion of the budget supports the every‐day operation of the collections system and the waste water plant. The Capital Outlay portion of the budget supports the projects that are considered above and beyond general maintenance of the system. An example of this is the Inflow and Infiltration work that has been done in the 1100 and 1200 block of N. Dean St. Several other are still in need of repair and we will continue to work in this area until we are satisfied with the lack of inflow and infiltration. The major expenditure will still be the new treatment plant, but some money is set aside for I&I, and we are also in need of a replacement truck for one in the fleet that is outlived usefulness. This will be paid 50% from the sewer fund and 50% from water fund.

Sidewalk Fund

The sidewalk fund is under the supervision of the Public Works Director and the purpose of the fund is to repair and build sidewalks to accommodate safe pedestrian traffic. The goal for 2011 and 2012 was to repair the sidewalk in the slumped area on the East side of N. Central Blvd. (across from City Hall), but this was not completed. Money from the fund will be used instead to fund a portion of the River Walk. We will keep the Central Boulevard project for this coming year. Each year funds are transferred into the sidewalk fund from the State Tax Street funds received on gas tax.

Property Management

Timber prices are on the rise in the last few years, but not to any large amount, as production is down with the economy. I agree with John Higgins assessment from last year, and don’t believe

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that the prices are up to the same prices that we received on the last timber sale located on 40 acres below Rink Creek Reservoir. If the price should jump to what we would consider a good sale price we can explore sale options.

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City of Coquille Library Department Summary

Department Mission The Coquille Public Library serves the community by offering resources for information, entertainment, personal growth and lifelong learning in a comfortable, accessible and welcoming environment. We are dedicated to the delivery of people-oriented library services to encourage the love of reading and joy of learning for people of all ages. Goals

1. Provide consistently high levels of customer service. 2. Maximize library resources through effective operational and financial strategies. 3. Provide materials and services that are responsive to the community’s interests and

needs. 4. Support community access to system-wide resources through maintenance and use of

the Coastline network. 5. Increase awareness and use of library services.

Major Accomplishments of 2011-2012 1. Last year the library added 4,853 books, print serials, periodical and newspaper volumes and ended the year with 41,395 physical units. 612 audio items were added to end the year with 2,180. 2. Our video holdings at the end of the year were 3291 after 123 were added to the collection. 3. A total of 17,548 units were cataloged into the system in the year bringing our total physical units and licenses to 58,943. 4. We were open to the public for a total of 2,150 hours. 5. Circulation for the year totaled 85,125 items. 6. Seventy eight programs were presented and they were attended by 2,143 persons. 7. Over eleven and a half thousand Downloadable audio books were added to the collection as well as 1,617 downloadable videos. 8. The library has fourteen computer terminals for public use. There were 13,363 users of the computers for Internet, word processing and other software applications throughout the year.

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Major Objectives of the 2012-2013 Budget The total budget request is $463,964. This includes $157,194 in reserve for a new library using $39,174 in carryover. The library hopes to finalize a location for the new library in this fiscal year. Increases in the do not include any increase in staff pay. The FY ’08 book, magazine and staff budget cutbacks are maintained in the 2011-2012 year budget. The budget is comprised of $234,020 in Personal Services and $45,750 in Materials and Services. The budget request is consistent with budgeting practices of the City of Coquille and careful stewardship of public finds.

The library is open, on average, 44 hours per week. Internet access to the library catalog and library sponsored databases is available to our patrons from home computers.

Thank you for your continued support of the library and its central role in the community of Coquille. The staff and I are pleased to discuss the library and its budget and to answer any

questions you may have. Anne Conner Library Director

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Ambulance Fund Department Summary

Department Mission “We, the Coquille Valley Ambulance Association, pledge to provide effective emergency medical care to injured and ill persons for whom ambulance service has been requested.” Goals

1. Provide emergency medical response services to all patients in the Ambulance Service Area (ASA) within response time standards.

2. Provide First Aid & C.P.R. to community members 3. Provide Blood Pressure & Vital Sign clinics for community members at the Fire Station 4. Continue to aggressively promote our Fire-Med Membership Program 5. Provide monthly / annual EMS training to all of our Ambulance personnel 6. Be in compliance with HIPPA (Health Insurance Portability & Accounting Act) 7. Computerize department training records 8. Hire a billing clerk for all ambulance billings 9. Hire a 40 hour a week EMT to work the day shift Monday – Friday 10. Look at switching to a different collection agency for outstanding debt owed

Major Objectives of the 2012-2013 Budget The Ambulance Fund is used to account for the day-to-day operations of the Coquille Valley Ambulance Service. The revenues generated consist of patient transport fees and the fire-med membership program. At this time we have approx. 485 fire-med memberships. Renewal notices will go out during the middle of June of 2012. The Ambulance billing is performed from our in-house / on duty paid staff. The Coquille Valley Ambulance has three full-time career Paramedics and 20 Volunteer EMT’s & Drivers. Our career Paramedics work 24 hours on duty and get 48 hours off duty. Our Volunteers are split into three shifts and cover the ambulance at nighttime along with our career paramedic. All the EMT’s affiliated with the Coquille Valley Ambulance are in good standing with the Oregon Health Division. Coquille Valley Ambulance also is in good standing with the Oregon Health Division. Last year the Coquille Valley Ambulance responded to 607 calls. Coquille Valley Ambulance provides Advanced Life Support Services to the citizens of our district, 24 hours a day, 7 days a week. The Coquille Valley Ambulance District in approx. 400 sq. miles. Dave Waddington Fire Chief

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Fire Fund Department Summary

Department Mission “The mission of the Coquille Fire Department is to eliminate all fire deaths, protect structures from fire loss, and to provide the necessary life support services.” Goals

1. Provide community wide Fire Prevention classes and activities. 2. Assist all community members with a “Working Smoke Detector” program. 3. Meet all Oregon and National fire department training standards. 4. Provide weekly, monthly and annual training for all Coquille firefighters. 5. Develop and sustain a Pre-Fire Plan program for all commercial buildings within our district. 6. Develop and gather information for a new public safety building for Fire and EMS 7. Annually complete all OSHA training mandates. 8. Assist property owners in wildfire fuel reduction abatement program. 9. Maintain and update when necessary, the City of Coquille’s Emergency operations plan. 10. Continue to be aggressive with grant funding for Fire Department projects.

Major Objectives of the 2012-2013 Budget The Fire Fund is used to support the day-to-day operations of the Coquille Fire Department. The Coquille Fire Department provides services in the area of fire prevention, hazardous materials, fire, and various types of rescues. To accomplish this, the department performs a number of routine functions including: testing and/or maintaining the department apparatus, fire hydrants, drafting sites, fire safety inspections, maintenance on fire stations, training in routine and emergency operations, fire prevention talks and programs and provision of safety equipment and materials. The Fire Department is comprised of one and a half fulltime personnel (the half full-time in fire and ambulance are the same person, which makes this person full-time). We have a paid part-time Assistant Chief. We have 34 volunteer firefighters that respond from four fire stations. The fire department operates 15 pieces of apparatus and an emergency response trailer. Last year the fire department responded to 139 calls. Our district is approx. 80 sq. miles. The City has an I.S.O. rating of “4” and the Rural District has an I.S.O. rating of “8”. The Coquille Rural Fire District contracts with the City of Coquille Fire Department to provide fire suppression and rescue services to their district. The Fire District pays 50% of the fire department budget every year. As mentioned above in the goals section, we are still moving forward on trying to obtain a new public safety building for fire and EMS. We have 3 conceptual plans drawn up by Joe Slack, of HEG. We are in the process of having an analysis done on the soil at our existing fire station. The analysis will provide information that will help us determine if remodeling and/or adding on to the existing fire station or the possibility of building a new fire station. Our existing fire station was built in 1962. Dave Waddington Fire Chief

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TO: Chuck Dufner, Finance Director FROM: Janice S. Blue, Chief of Police DATE: April 13, 2012 REF: Budget Brief (2012/2013) Professional and Personal Development: During a recent audit of the training files, it was discovered that even though the Department of Public Safety Standards and Training only require mandatory classes in Firearms and CPR/First Aid, the officers lacked training in core classes that are a direct link to liability issues that are not necessarily a requirement to hold their positions of police officers. Classes still need to be conducted in defense tactics, driving, sexual assault investigations and officer survival in order to satisfy the basic level of police work. This assists in satisfactory outcomes to cases generated by the public. Emergency Operations: The March “snow day” made it abundantly clear that emergency supplies and equipment were lacking. With only one four wheel drive vehicle, the ability to respond to an emergency was challenged. Vehicle funds have been saved this year by obtaining used vehicles from Coos Bay Police Department and placing into service. For the next budget year, it is our desire to match the funds that were left from this year’s budget and purchase another four wheel drive vehicle for the fleet. This vehicle would also be outfitted with emergency gear for response to any situation. Mandated Equipment Changes: By January 2013 the federal government has ordered that all radio channels must be a bandwidth of 12.5 kHz or less or with equivalent efficiency. Most of our radios have the capability already. One new station radio and one new hand held radio will be needed to gain compliance with this mandate. Reserve radios will be replaced by the reserve funds and additional funds they will raise. Increase Employee Salaries: It is unknown at this time what the increase in salaries will be for the budget cycle for 2012/2013. Negotiations for the new contract have not commenced. Operational Supplies: To better serve our public, each vehicle will be outfitted with emergency supplies and first aid equipment to assist in our response to emergency situations. Currently, there is

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no medical supplies in the vehicles or emergency supplies to assist with traffic control such as cones and flares. Rain gear for each officer will also be purchased. Recruit and Retain the Best Employees: We have recently recruited for an additional officer that will fill the vacancy left by the promotion of the sergeant to the police chief. Additional training monies and equipment will be needed to fill this vacancy.

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Section 3

Budget Summary...

CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportBudget Summary by Department and Fund

2010 2011 2012 2013 2013Actual Actual Projected Description Approved Adopted

General Fund Revenues589,245 573,711 536,737 Beginning Fund Balance 534,173 534,173

1,778,188 1,943,658 3,943,817 Revenues 1,917,587 1,917,587 2,367,433 2,517,369 4,480,554 Total Resources 2,451,760 2,451,760

General Fund ExpendituresNon Departmental

151,000 31,000 31,000 Transfer to Other Funds 31,000 31,000 - 0 - Operating Contingency 308,000 308,000 - 0 - Unappropriated Ending Fund 108,709 108,709

151,000 31,000 31,000 Total Non Departmental 447,709 447,709

Policy and Legislation49,704 38,749 55,703 Material and Serivces 82,408 82,408

Support Services295,367 306,471 310,922 Personal Services 330,276 330,276 119,266 105,694 124,841 Material and Services 132,975 132,975

- 7,584 7,500 Capital Outlay 27,500 27,500 414,633 419,749 443,263 Total Support Services 490,751 490,751

P liPolice657,553 709,419 659,863 Personal Services 706,875 706,875 148,378 169,078 174,268 Material and Services 201,310 201,310

- 37,021 10,000 Capital Outlay 20,000 20,000 805,931 915,518 844,131 Total Police 928,185 928,185

Planning- 8,165 9,323 Personal Services 10,523 10,523

3,028 2,387 13,090 Material and Services 24,400 24,400 3,028 10,552 22,413 Total Planning 34,923 34,923

Codes Enforcement1,200 0 - Personal Services - -

648 66 500 Material and Services 500 500 1,848 66 500 Total Codes Enforcement 500 500

Parks & Recrecation61,845 60,343 69,197 Personal Services 71,696 71,696 16,035 19,127 16,100 Material and Services 15,900 15,900 25,548 238,983 208,800 Capital Outlay 80,000 80,000

103,428 318,453 294,097 Total Parks & Recreation 167,596 167,596

City of Coquille 2012-2013 Budget

3-1



Community Services116,050 56,778 48,674 Personal Services 59,024 59,024 112,763 159,033 166,598 Material and Services 180,665 180,665

35,335 30,730 2,040,000 Capital Outlay 60,000 60,000 264,148 246,541 2,255,272 Total Community Services 299,689 299,689

1,793,721 1,980,633 3,946,381 Total General Fund Exp. 2,451,760 2,451,760

State Tax Street Fund Rev.54,683 40,830 84,610 Beginning Fund Balance 105,105 105,105

174,326 200,581 200,034 Revenues 200,210 200,210 229,009 241,411 284,644 Total Resources 305,315 305,315

State Tax Street Fund Exp.80,229 45,752 49,011 Personal Services 57,391 57,391

102,949 111,049 130,528 Materials and Services 127,150 127,150 - 0 - Capital Outlay 90,774 90,774

5,000 0 - Transfers - - - 0 - Contingency 30,000 30,000

188,179 156,801 179,539 Total Expense 305,315 305,315

Sp. Improvement Fund Rev.3,065 3,082 - Beginning Fund Balance - -

17 10 - Revenues - - 3,082 3,092 - Total Resources - -

Sp. Improvement Fund Exp.- - - Materials and Services - - - 3,092 - Transfers - - - 3,092 - Total Expense - -

Capital Projects Fund Rev.631,481 607,671 521,986 Beginning Fund Balance 523,399 523,399 474,100 244,688 306,413 Revenues 302,500 302,500

1,105,581 852,359 828,399 Total Resources 825,899 825,899

Capital Projects Fund Expense- 123,880 200,000 Materials and Services 200,000 200,000

434,122 206,493 105,000 Capital Outlay 625,899 625,899 63,788 - - Transfers - -

497,910 330,373 305,000 Total Expense 825,899 825,899


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Library Fund Revenues253,981 310,255 380,272 Beginning Fund Balance 409,792 409,792 329,110 331,739 319,624 Revenues 489,000 489,000 583,091 641,994 699,896 Total Resources 898,792 898,792

Library Fund Expense234,425 221,346 249,500 Personal Services 255,562 255,562

32,411 34,376 34,604 Materials and Services 36,645 36,645 - 0 - Capital Outlay 533,085 533,085 - 0 - Debt 22,500 22,500

6,000 6,000 6,000 Transfers 6,000 6,000 - 0 - Contingency 45,000 45,000

272,836 261,722 290,104 Total Expense 898,792 898,792

Library Mem. Fund Rev.38,305 33,156 31,601 Beginning Fund Balance 31,258 31,258

2,606 602 169 Revenues 2,633 2,633 40,911 33,758 31,770 Total Resources 33,891 33,891

Library Mem. Fund Exp.7,755 2,157 512 Materials and Services 2,500 2,500

C it l O tl 31 391 31 391- - - Capital Outlay 31,391 31,391 7,755 2,157 512 Total Expense 33,891 33,891

Ambulance Fund Revenues155,301 179,186 76,634 Beginning Fund Balance 37,104 37,104 267,583 290,216 231,484 Revenues 254,212 254,212 422,884 469,402 308,118 Total Resources 291,316 291,316

Ambuance Fund Expense201,875 211,542 222,118 Personal Services 214,416 214,416

39,455 46,085 43,896 Materials and Services 46,300 46,300 - 133,186 - Capital Outlay 3,079 3,079

5,000 5,000 5,000 Transfers 5,000 5,000 - - - Contingency 22,521 22,521

246,330 395,813 271,014 Total Expense 291,316 291,316


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Water Fund Revenues1,148,107 1,096,153 1,070,232 Beginning Fund Balance 547,663 547,663

211,952 195,527 - Required Reserve 173,561 173,561 965,997 901,092 876,915 Revenues 884,000 884,000

2,326,056 2,192,772 1,947,147 Total Resources 1,605,224 1,605,224

Water Fund Expense289,703 258,573 298,365 Personal Services 311,126 311,126 270,972 248,153 302,995 Materials and Services 260,158 260,158 427,915 199,782 100,000 Capital Outlay 510,817 510,817

22,027 181,827 166,660 Debt 166,659 166,659 - - - Required Reserve 173,561 173,561


1,068,519 946,238 1,225,923 Total Expense 1,605,224 1,605,224

Sewer Fund Revenues1,368,422 1,376,097 883,552 Beginning Fund Balance 620,212 620,212

91,994 491,994 - Required Reserve 591,994 591,994 1,286,733 1,418,730 5,166,168 Revenues 9,576,000 9,576,000 2,747,149 3,286,821 6,049,720 Total Resources 10,788,206 10,788,206

Sewer Fund Expense210,287 220,522 260,774 Personal Services 349,217 349,217 239,737 233,420 284,114 Materials and Services 362,220 362,220 655,458 760,178 4,192,000 Capital Outlay 6,863,000 6,863,000 107,970 229,296 47,610 Debt 2,115,220 2,115,220

- - - Required Reserve 591,994 591,994 43,016 53,016 53,016 Transfers 53,016 53,016

- - - Contingency 453,539 453,539 1,256,468 1,496,432 4,837,514 Total Expense 10,788,206 10,788,206

Fire Fund Revenues221,652 258,031 316,739 Beginning Fund Balance 333,934 333,934 240,000 260,000 260,000 Revenues 274,000 274,000 461,652 518,031 576,739 Total Resources 607,934 607,934

Fire Fund Expense150,355 150,482 160,447 Personal Services 168,502 168,502

45,766 35,763 49,858 Materials and Services 54,450 54,450 - 7,547 25,000 Capital Outlay 343,482 343,482


203,621 201,292 242,805 Total Expense 607,934 607,934

Sidewalk Fund Revenues


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10,287 15,246 20,330 Beginning Fund Balance 11,418 11,418 5,070 5,083 5,088 Revenues 5,082 5,082

15,357 20,329 25,418 Total Resources 16,500 16,500

Sidewalk Fund Expense110 - 14,000 Materials and Services 16,500 16,500

- - - Contingency - - 110 - 14,000 Total Expense 16,500 16,500

Prop. Management Fund Rev.(40,376) 102,506 113,757 Beginning Fund Balance 125,245 125,245 643,968 41,694 40,400 Revenues 88,205 88,205 603,592 144,200 154,157 Total Resources 213,450 213,450

Prop. Management Fund Exp.49,520 5,442 3,912 Materials and Services 14,000 14,000

426,567 - - Capital Outlay 20,000 20,000 75,000 25,000 25,000 Debt 153,828 153,828

- - - Contingency 25,622 25,622 551,087 30,442 28,912 Total Expense 213,450 213,450

Perpetual Care Fund Rev.319 809 336 263 324 567 B i i F d B l 374 798 374 798319,809 336,263 324,567 Beginning Fund Balance 374,798 374,798

1,938,541 1,938,541 1,938,541 Working Capital Restricted 1,938,541 1,938,541 115,873 69,458 143,771 Revenues 90,000 90,000

2,374,223 2,344,262 2,406,879 Total Resources 2,403,339 2,403,339

Perpetual Care Fund Expense3,420 3,612 3,540 Materials and Services 3,900 3,900

- - - Capital Outlay 355,898 355,898 96,000 77,542 90,000 Transfers 105,000 105,000

1,938,541 1,938,541 1,938,541 Required Reserve 1,938,541 1,938,541 2,037,961 2,019,695 2,032,081 Total Expense 2,403,339 2,403,339

13,280,020 13,265,800 17,793,441 Total Resources 20,441,626 20,441,626 8,124,497 7,824,691 13,373,792 Total Requirements 20,441,626 20,441,626


3-5

Budget Summary The total for all funds for the 2012-13 year is $20,441,626, which is $340,062 more than last year’s adopted budget. In the General Fund the primary decreases are due to completion of the Pool project and the Riverwalk project. Offsetting these decreases are an increase in the reserve for promotion of the city and in the Police Department capital increase for a new four-wheel drive vehicle. In Other Funds the Street Fund shows an increase as we did not do the paving job on 3rd as budgeted but instead smaller jobs on 5th Street. The Library Fund continues to increase as we moved slightly more money from the Perpetual Care than in prior years as well as budgeted for a new building, hoping to complete the purchase of the property McKays Market currently occupies. The Ambulance Fund higher revenues are offset by higher un-collectables; we hope the switch to a new collections agent will reverse this trend. The water fund budget is lowered due primarily to the loan of $300,000 to the URA which reduces the fund’s reserves. The Sewer Fund increased due to uncertainty about the actual progress on the project which makes an estimate on the high side of expenditures the conservative approach. In addition, a second full time sewer plant operator, extra electrical, and sludge hauling increase the cost in the fund. The Fire Fund increased by the amount of reserves we have for equipment and the new fire hall. The Property Management Fund shows a decrease as we did not sale any GP property in 2011. The increase in the Perpetual Care Fund is due to an increase in the underlying value of the bonds. Proposed 2012-13 Budget Comparison

2012 Adopted

2013 Proposed

Approved Budget

2013 Adopted

Dollar Difference % Change

General Fund 4 ,093,549$ 2,451,760$ 2 ,451,760 2,451 ,760$ (1 ,641,789)$ -40%State Tax Street Fund

235,993 305,315 305,315 305 ,315 69,322$ 29%Capital Projects Fund

810,796 825,899 $825,899 825 ,899 15,103$ 2%Library Fund 848,126 898,792 898,792 898 ,792 50,666$ 6%Library Memorial 35,928 33,891 33,891 33 ,891 (2,037)$ -6%Ambulance Fund 271,334 291,316 291,316 291 ,316 19,982$ 7%Water Fund 1 ,889,408 1,605,224 1 ,605,224 1,605 ,224 (284,184)$ -15%Sewer Fund 9 ,319,337 10,788,206 10 ,788,206 10,788 ,206 1 ,468,869$ 16%Fire Fund 569,211 607,934 607,934 607 ,934 38,723$ 7%Sidewalk Fund 25,411 16,500 16,500 16 ,500 (8,911)$ -35%Property Management

308,873 213,450 213,450 213 ,450 (95,423)$ -31%Perpetual Care 2 ,373,722 2,403,339 2 ,403,339 2,403 ,339 29,617$ 1%Total by Fund 20 ,781,688$ 20,441,626$ 20 ,441,626$ 20,441 ,626$ (340,062)$ -2%

T otal Requirements 20 ,781,688$ 20,441,626$ 20 ,441,626 20,441 ,626 (340,062)$ -2%

2012 vs. 2013

Fund:


3-6

Budget Assumptions – The following assumptions were approved by the budget committee.

Cost of Living will increase approximately 3% for 2012-13.

Population growth will be negligible.

Property tax rate will not exceed .00610380 per dollar.

Property tax assessed valuation growth will be limited under Measure 30.

Staff will ensure efficient and effective operations prior to recommending tax level increases.

Union contract provisions will be met and agreements reached.

The budget will address the City Council’s strategic plan goals and objectives.

The city will pay its full contribution to PERS.

PERS did not increase this year; increases are on a biennial basis.

Health care premiums will decrease slightly due to a change in our co-pay.

Other insurance cost will appear to increase due to the completion of the CIS rebates.

User fees will continue to support enterprise operations.

System development charges (SDCs) will be updated where applicable.

Existing physical assets of the City will be maintained at current levels.

Tax revenue distribution will increase the amount to be allocated directly to the Fire Fund

to $137,000 or $7,000 higher than the prior year, decreasing the amount available in the General Fund.

The city will comply with Federal and State requirements.


3-7

Ending Fund Balance A comparison of ending fund balance has been provided to show changes since FY12. The Ending Fund Balance is specifically identified as part of Oregon Budget Law to provide a minimum that will be held over to begin the following fiscal year. Ending Fund Balance Comparison* Fund 2010-11 Actual

2011-12 Budget 2011-12

Projection 2012-13 Budgeted

General Fund $ 536,737 $438,067 $534,173 $464,877State Tax Street Fund 84,610 29,000 105,105 120,774Special Improvement 3,092 0 0 0Capital Projects Fund 521,986 560,796 523,399 382,705Library Fund 380,272 412,948 409,792 373,085Library Memorial Fund 31,601 33,428 31,258 31,391Ambulance Fund 76,634 8,816 37,104 22,521Water Fund 1,070,232 724,675 975,408 721,224Sewer Fund 883,552 1,029,620 1,212,115 1,195,533Fire Fund 316,739 290,074 333,934 327,482Sidewalk Fund 20,330 25,411 11,418 16,500Property Management 113,757 21,045 125,000 129,450Perpetual Care 2,263,108 2,280,182 2,313,339 2,294,439 Total $ 6,302,650 $ 5,854,062 $ 6,612,045 6,079,981 • Projections of ending fund balance include contingency, debt service reserves, equipment reserves,

un-appropriated funds and city funds for projects dependent upon grants that are budgeted but circumstances that make it unclear the project will happen. In this case it is best to budget for the item as in the past we were denied a grant based on the fact we had not included it in our budget. In comparison of ending fund balances however I have used my best estimate as to the probability and included funds for projects budgeted but with a small chance of happening such as the street construction on Third which is dependent on both a state grant which we have and Coos County’s participation which is questionable in this economic situation. Another example is the library budget for a building purchase which is dependent upon Mr. McKay completing and moving into his new market.


3-8

$ 0

$ 5 0 0 ,0 0 0

$ 1 ,0 0 0 ,0 0 0

$ 1 ,5 0 0 ,0 0 0

$ 2 ,0 0 0 ,0 0 0

$ 2 ,5 0 0 ,0 0 0 E n d i n g F u n d B a l an c e C o m p a ri s on

2 0 1 0 -1 1 A c t u a l 2 0 1 1 -1 2 B u d g e t 2 0 1 1 -1 2 P ro je c ti o n 2 0 1 2 -1 3 B u d g e t ed

Ending Fund Balance Analysis: The General Fund’s decline has somewhat stabilized. The primary causes for the budgeted decline in 2013 is the delay of the purchase of the new server from 2012 to 2013, workstations and software, the additional cost operating the pool and the grade 1-3 swim safety project. The Street Fund is slowly increasing due to the reallocation of a portion of the public works director’s time to the Planning Department. In the future we watch to see the effect of the new full time sewer operator on the public works crew. The Capital Projects fund is budgeted to decline contingent on which, if any street paving projects the Council elects to do this year. The Library decline is partially offset by an anticipated loan in the form of owner financing should the purchase of the new library building occur; offsetting the decline due to a slightly higher distribution from the Trust Fund is anticipated. The Ambulance Fund continues to decline and threatens its continued existence as an enterprise fund. This year the plan is to shift the collection efforts to a new agency in hope of recovering a higher portion of the write-offs. The decline in the Water Fund is due to the loan to the URA as well as additional cost of the software to run the SCADA system, increased cost of online payment system and the purchase of ½ of a new truck. The Sewer Fund is expected to decline slightly due to higher operational cost for sludge disposal, electricity and the purchase of the other ½ a new truck. The Fire, Sidewalk, Property Management and Perpetual Care Funds are expected to remain stable.


3-9

REVENUES Coquille’s revenues are primarily fee and tax based as shown in the graph below.

Taxes40%

Licences & Permits

2%Inter-

governmental Revenues

5%

Charges for Services

47%

Fines1%

Interest On Investments

3% Miscellaneous Revenues

2%

Revenues

TAXES – The tax category makes up 40% of the total revenues, Taxes include property taxes and franchise fees. PROPERTY TAXES – Property taxes are distributed to the General Fund, Fire Fund, and Library Fund for operations. The City’s permanent tax rate is .00610380 per dollar. The Library Fund has its own assessment on property in the district. CHARGES FOR SERVICE – Charges for services account for 47% of revenues. Some of the charges are for ambulance patient services, water services, wastewater services, system development charges. OTHER REVENUE SOURCES – All other revenue comprise 13% of the total. The primary component of other revenue sources is intergovernmental revenue at 5%.


3-10

Budgetary Resources Coquille’s resources are shown in the graph below.

WORKING CAPITAL –Working capital un-restricted accounts for 23% of budgetary resources. The largest components of working capital are the General Fund beginning fund balance and the working capital of the Water and Wastewater Funds. WORKING CAPITAL RESTRICTED – Working capital restricted accounts for 17% of budgetary resources. The primary source of restricted working capital is the Perpetual Care Fund, also included are loan reserves for the Water and Wastewater loan agreements. OTHER FINANCING SOURCES – Other financing sources account for 53% of budgetary resources. The primary sources of other revenues this year are the sewer loans in the amount of $8,000,000 for the wastewater plant reconstruction.

Working Capital Carryover

23%

Working Capital Carryover Restricted

17%

Operating Transfers In

2%Grant Revenue5%

Interfund Loan0%

Other Financing Sources

53%

Budgetary Resources


3-11

Total Resources RESOURCE SUMMARY

2011 2012 2013 2013Revenues: Actual Projected Approved Adopted %

Taxes 1,742,116$ 1,776,113$ 1,889,500$ 1,889,500$ 9.25%Licences & Permits 106,668 83,912 101,500 101,500 0.50%Intergovernmental Revenues 206,613 220,262 221,300 221,300 1.08%Charges for Services 2,099,517 2,143,079 2,195,968 2,195,968 10.75%Fines 53,137 41,653 32,200 32,200 0.16%Interest On Investments 157,287 116,913 119,737 119,737 0.59%Miscellaneous Revenues 910,133 63,232 110,005 110,005 0.54%Total Revenues 5,275,471 4,445,164 4,670,210 4,670,210 22.86%

Budgetary Resources:

Working Capital Carryover 4,753,962 4,355,952 3,654,101$ 3,654,101$ 17.89%Working Capital Carryover Restricted 2,242,487 2,743,983 2,704,096 2,704,096 13.24%Operating Transfers In 435,207 372,961 270,419 255,419 1.25%Grant Revenue 167,729 326,979 719,800 719,800 3.52%Interfund Loan - - - - 0.00%Other Financing Sources 405,163 845,721 8,423,000 8,423,000 41.24%Total Budgetary Resources: 8,004,548 8,645,596 15,771,416 15,756,416 77.14%

Total Resources 13,280,019$ 13,090,760$ 20,441,626$ 20,426,626$ TAXES – The tax category makes up 9% of the total resources. Taxes include property taxes, and franchise fees. CHARGES FOR SERVICE – Charges for services account for 47% of revenues. Some of the charges are for ambulance patient services, water services, wastewater services, system development charges and internal service charges. OTHER FINANCING SOURCES – Other financing sources account for 38% of budgetary resources. The primary loan in this year’s budget is the $6,500,000 for the wastewater plant reconstruction. WORKING CAPITAL RESTRICTED – Working capital restricted account for 19% of budgetary resources. The primary source of restricted working capital is the Perpetual Care Fund, also included are reserves required for loan agreements. GRANT REVENUE - Grant revenue is 6% of budgetary resources this year, the primary grants are $1,500,000 for the swimming pool and 507,400 for the sewer plant reconstruction.


3-12

City of Coquille - Summary of Revenues & Resources All Funds

CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources All Funds


4,753,962 4,932,187 4,361,017 Working Capital Carryover Totals: 3,654,101 3,654,101 2,242,487 2,626,062 1,938,541 Working Capital Carryover Restricted Tot 2,704,096 2,704,096

435,207 376,053 255,419 Operating Transfers In Totals: 407,419 270,419 1,742,117 1,684,184 1,852,617 Taxes Totals: 1,752,500 1,889,500

910,133 58,356 77,812 Miscellanious Revenues Totals: 110,005 110,005 157,287 101,866 173,745 Interest On Investments Totals: 119,737 119,737 167,729 346,504 2,781,840 Grant Revenue Totals: 719,800 719,800

2,099,517 2,212,402 2,134,363 Charges for Services Totals: 2,195,968 2,195,968 - - - Interfund Loans Totals: - -

405,163 559,650 3,862,000 Other Financing Sources Totals: 8,423,000 8,423,000 206,613 218,142 214,070 Intergovernmental Revenues Totals: 221,300 221,300

53,137 36,509 32,245 Fines and Forfeitures Totals: 32,200 32,200 106,668 113,885 109,772 Licenses & Permits Totals: 101,500 101,500

- 13,280,020 13,265,800 17,793,441 Revenue Totals 20,441,626 20,441,626

Coquille’s revenues are primarily fee and tax based as shown on the revenue summary page. Revenues are summarized by fund in the long-term section of the budget document. WORKING CAPITAL – working capital un-restricted accounts for 18% of budgetary resources down from 22% last year. The primary causes for the decline were: significant Perpetual Care Fund were expended to complete the new swimming pool. WORKING CAPITAL RESTRICTED – working capital restricted accounts for 13% of budgetary resources. The primary source of restricted working capital is the Perpetual Care Fund, also included are reserves required for loan agreements. TAXES – The tax category makes up 9% of the total resources, taxes include property taxes, gas taxes, and franchise fees. The City’s permanent tax rate for property taxes is $6.10 per thousand. GRANTS – Grants make up 11% of total resources and show a large decline from the previous year when grants for the pool and Riverwalk projects were received. CHARGES FOR SERVICE – Charges for services account for 11% of resource. Charges include fees for ambulance, water, sewer, system development charges and internal service charges.


3-13

OTHER FINANCING SOURCES – Other financing sources account for 33% of budgetary resources. The primary sources of other revenues this year are the sewer loans in the amount of $6,500,000 for the wastewater plant reconstruction. City of Coquille – Summary of Resources by Fund and Category – Working Capital CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category

2010 2011 2012 2013 2013Actual Actual Projected Account Description Approved Adopted

310 Working Capital Carryover589,245 573,711 536,737 10010 01 - General Fund 534,173 534,173 54,683 40,830 84,610 310000 04 - State Tax Street Fund 105,105 105,105 3,065 3,082 - 310000 05 - Special Improvement Fund - -

631,481 607,671 521,986 310000 06 - Capital Projects Fund 523,399 523,399 253,981 310,255 380,272 310000 07- Library Fund 406,792 409,792 38,305 33,156 31,601 310000 08 - Library Memorial Fund 31,258 31,258

155,301 179,186 76,634 310000 15 - Ambulance Fund 37,104 37,104 1,148,107 1,096,153 1,070,232 310000 16 - Utility Fund - Water 547,663 547,663 1,368,422 1,376,097 883,552 310000 17 - Utility Fund Sewer 620,212 620,212

221,652 258,031 316,739 310000 19 - Fire Fund 333,934 333,934 10,287 15,246 20,330 310000 20 - Sidewalk Fund 11,418 11,418

(40,376) 102,506 113,757 310000 21 - Property Management 125,245 125,245 319,809 336,263 324,567 310000 29 - Perpetual Care 374,798 374,798

4,753,962 4,932,187 4,361,017 Working Capital Carryover Totals: 3,651,101 3,654,101

Notes to Working Capital The General Fund working capital has stabilized due to savings from not immediately filling vacant positions. A longer term solution will need to be found in the coming years with tax increases not keeping pace with inflations. The Capital Projects Fund will be reduced this year by using the accumulated sewer SDC’s to pay a portion of the sewer plant renovation and expansion. The Library and Fire Funds continue to accumulate working capital in their capital projects section to purchase or renovate buildings in the case of the Library and Fire departments. The accumulated working capital of the Perpetual Care Fund is to provide for Library and Community Building services and projects.


3-14

City of Coquille – Summary of Resources by Fund and Category – Working Capital Restricted CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category


Working Capital Carryover Restricted211,952 195,527 310010 16 - Net Working Required Reserve Water 173,561 173,561 91,994 91,994 310001 17 - Net Working Required Reserve Sewer 91,994 91,994

- 400,000 310003 17 - Required Reserve II Sewer 500,000 500,000 646,177 646,177 646,177 310020 29 - Reitman Donation - Library 646,177 646,177

1,292,364 1,292,364 1,292,364 310030 29 - Reitman Donation - CCB 1,292,364 1,292,364 2,242,487 2,626,062 1,938,541 Working Capital Carryover Restricted To 2,704,096 2,704,096

Notes to Working Capital Restricted The Water and Sewer Fund have capital loans that require a reserve generally in an amount equal to the annual loan payment. The required reserve II sewer has not been determined as the project is not complete and the exact amount and structure of the loans are unknown at this time. An estimated reserve amount of $500,000 has been budgeted. The Perpetual Care Fund has donations from the Reitman Trust that are restricted from ever being spent; only interest earned on this money can be used.


3-15

City of Coquille – Summary of Resources by Fund and Category – Operating Transfers In CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category


Operating Transfers InTO - FROM

25,000 25,000 25,000 370050 01 - Transfer From Water Dept 25,000 25,000 5,000 5,000 5,000 370060 01 - Transfer From Ambulance 5,000 5,000

15,000 25,000 25,000 370070 01 - Transfer From Sewer Dep 25,000 25,000 6,000 6,000 6,000 370080 01 - Transfer From Library 6,000 6,000 7,500 7,500 7,500 370090 01 - Transfer From Fire Fund 7,500 7,500

32,903 32,903 32,903 370120 01 - Transfer Lieu Of Taxes Water 32,903 32,903 28,016 28,016 28,016 370130 01 - Transfer Lieu Of Taxes Sewer 28,016 28,016 64,000 51,695 60,000 370140 01 - Transfer from Prep. Care - Commu 70,000 70,000

- 3,092 - 370010 04 - Transfer From Special Improvement - 6,000 6,000 6,000 310065 07 - Transfer from GF 6,000 6,000

32,000 25,847 30,000 310067 07 - Transfer from Perp Care Fund 35,000 35,000 63,788 - - 335030 16 - Transfer From Capital Projects - -

120,000 130,000 310040 19 - Transfer From Gen Fund 137,000 - 5,000 5,000 5,000 310010 20 - Transfer From STSF Fund 5,000 5,000

25,000 25,000 25,000 310030 21 - Transfer from General Fund 25,000 25,000 435,207 376,053 255,419 Operating Transfers In Totals: 407,419 270,419

Notes to Operating Transfers In: In 2012 improvements in the Perpetual Care Fund earnings have increased the amount available to transfer to the Community Building Department of the General Fund and the Library Fund. The transfers from the General Fund to the State Tax Street Fund and Fire Funds have been changed from transfers to direct commitment of taxes to comply with GASB 54 requirements to maintain their funds status as Special Revenue funds. An error in the 2013 Approved Budget showing a transfer from the General Fund to the Fire Fund was corrected in a public meeting and the transfer removed from the Adopted Budget.


3-16

City of Coquille – Summary of Resources by Fund and Category – Taxes CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category


Taxes944,147 833,553 867,819 311010 01 - Current taxes 1,020,000 883,000 51,730 68,394 55,000 311020 01 - Prior taxes 65,000 65,000

6,322 2,759 311020 01-Payments in Lieu 2,500 2,500 137,696 152,176 169,649 316010 01 - Pacific Power & Light 175,000 175,000 16,120 15,139 17,000 316020 01 - Charter Comm 16,500 16,500 32,201 9,936 18,000 316030 01 - Verizon 15,000 15,000 1,500 1,500 1,500 316040 01 - Wadsworth Garbage 1,500 1,500

42,976 43,313 41,886 316050 01 - Water utility 41,000 41,000 45,778 49,102 52,008 316060 01 - Sewer utility 54,000 54,000 12,763 10,708 13,000 316070 01 - N W Natural 15,000 15,000 7,528 7,891 9,338 316080 01 - Comspan 9,000 9,000

174,027 196,518 199,658 310050 04 - Gas Taxes-per Capita 200,000 200,000 275,649 289,632 275,000 310010 07 - Coos County Tax Levy - Lib. 275,000 275,000

- - 130,000 310010 19 - Direct Apportionment to Fire - 137,000 1,742,115 1,684,184 1,852,617 Taxes Totals: 1,889,500 1,889,500

Notes to Tax Revenues: In 2010 receipt of proceeds from a lawsuit against Verizon resulted in a onetime increase of about $20,000. Beginning in 2010 the business license fee assessed on dealers of fuel was recorded as a fee in the Capital Projects Fund rather than a tax in the State Tax Street Fund. These taxes and fees are imposed by the City of Coquille and Coos County; other taxes imposed and collected by the State of Oregon are included in Intergovernmental Transfers below.


3-17

City of Coquille – Summary of Resources by Fund and Category – Miscellaneous CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category


Miscellanious Revenues214 46 1,500 360070 01 - Copies, maps, etc. 1,000 1,000

1,174 810 1,500 360080 01 - Police Department Fees 1,200 1,200 - 1,329 400 360105 01 - PD Crime Prevention Donations 400 400

4,193 (35) 800 360125 01 - Community Donations 400 400 - - 7,000 360130 01 - Sale of Fixed Assets - -

2,220 1,960 1,360 360500 01- Lien searches 2,000 2,000 10,000 20,000 20,000 360600 01 - Management fee - URA 20,000 20,000

- 750 - 310070 04 - Street Fund - 1,039 1,242 911 310035 07 - Book Sale Revenue 1,200 1,200 4,294 3,930 3,548 310040 07 - Postage & Fines 4,000 4,000

105 - - 310020 08 - Donations Received - - 2,300 465 60 310030 08 - Donations - Specified 2,500 2,500

- - 5,000 310030 15 - Amb - Sale of Fixed Assets - - - 15 20 310040 15 - Donations 100 100

36,955 21,016 24,227 310080 16 - Misc Water Revenue 24,000 24,000 - 1,405 7,400 310080 17 - Misc Sewer Revenue 1,000 1,000

604,739 3,218 1,881 310030 21 - Sale Of Property 50,000 50,000 2,100 2,205 2,205 310040 21 - Charter Cable Lease 2,205 2,205

669,333 58,356 77,812 Miscellanious Revenues Totals: 110,005 110,005 Notes to Misc. Revenues: In 2011, the management fee for the URA was increased for the first time since its inception, due to higher tax receipts and the plan to issue a bond to fund the larger projects being planned. The increase was to reimburse the General Fund for more of the City Manager’s and Finance Director’s time. There is no sale of the Riverfront property in the works at this time however various discussions have lead us to believe a sale may occur in 2012. The 2010 sale of a portion of the GP Site for $604,739 included a note payable due to the buyer for a portion of road construction to be reimbursed upon the sale of the property across the new road.


3-18

City of Coquille – Summary of Resources by Fund and Category – Interest Income CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category


Interest On Investments12124 6044 5,563 360050 01 - General Fund 5,000 5,000

299 221 376 310080 04 - State Tax Street Fund 210 210 17 10 - 310050 05 - Special Improvement Fund - -

1,980 823 1,413 335050 06 - Capital Projects Fund 1,500 1,500 1,560 1,498 1,200 310050 07- Library Fund 1,200 1,200

201 137 109 310010 08 - Library Memorial Fund 133 133 690 374 - 310050 15 - Ambulance Fund 112 112

4,916 5,110 2,348 310050 16 - Utility Fund - Water 4,500 4,500 7,428 6,837 7,563 310050 17 - Utility Fund Sewer 6,000 6,000

70 83 88 310050 20 - Sidewalk Fund 82 82 12,129 11,271 11,314 310050 21 - Property Management 11,000 11,000 38,623 23,152 47,923 310025 29 - Reitman Investment Earnings - Lib 30,000 30,000 77,250 46,306 95,848 310035 29 - Reitman Investment Earnings - CC 60,000 60,000

157,287 101,866 173,745 Interest On Investments Totals: 119,737 119,737

Notes to Interest Income: The dramatic reduction on earnings from interest will most severely affect the Library Fund and the Community Building Department of the General Fund as the distribution from the Perpetual Care Fund declines and the portfolio ages. In the Library Fund the earnings have been accumulating in a reserve to purchase a new library building and they currently have enough to make a down payment, the most likely long term effect will be to postpone the remodel. In the Community Building Department the funds have been used to make capital improvements, however this year some will be used for operational purposes. We switched a portion of the portfolio from strictly government bonds into corporate bonds beginning in December 2010 as allowed by our Investment Policy, this switch allowed a modest increase in the earnings of the Perpetual Care Fund. Both the water and sewer funds will also be affected as they have substantial loan, plant and equipment reserves that are invested in the State of Oregon Local Government Investment Pool which is by law limited to very short term investments.


3-19

City of Coquille – Summary of Resources by Fund and Category – Grants CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category


Grant Revenue5,000 5,000 5,000 365010 01 - OCZMA 5,000 5,000 5,000 5,000 5,000 365020 01 - Marine Board Grant 5,000 5,000

- 199,696 - 365030 01 - St Marine Bd - ramp mai - - 31,000 14,990 15,900 365070 01 - School Resource Officer SD#8 16,000 16,000 3,760 2,320 2,000 365080 01 - Flags Campaign Grant 2,000 2,000

500 - 400 365090 01 - Law Enforcement Block G 500 500 4,360 34,540 17,770 365100 01 - Traffic Safety Grant 27,500 27,500

1,201 1,214 365105 01 - Overtime Grants 10,000 10,000 - - 10,000 365110 01 - DLCD Grant comprehensive plan 18,000 18,000

6,158 - - 365120 01 - Community Support - - 1,762 - 365131 01 - TGM Grant 2,000 2,000

5,122 365155 01 - CIS 4,800 4,800 26,434 365160 01 - Homeland Security - -

- 30,729 2,000,000 365165 01 - Pool Grants - - - 6,922 145,000 365170 01 - State Riverwalk Parks Grant 30,000 30,000

12,551 44,344 48,000 365180 01 - Housing Grant 48,000 48,000 365190 01-State Parks Grant 50,000 50,000

- - - 310060 04 - Small City Grants - - - - - 365060 06 - Small Cities Grant - -

94,000 - - 365100 06 - ARRA Grant - - 5,400 - - 310070 07 - Grant Revenue 1,000 1,000

- - - 310010 08 - Grants - - 240,800 - 500,000 365000 17 - Grants 500,000 500,000 408,529 346,504 2,781,840 Grant Revenue Totals: 719,800 719,800

Notes to Grant Revenue: The City has been successful in obtaining several grants this year and very good possibility with others. The Pool Committee and Riverwalk Committee have both secured grants; in the case of the pool construction will begin in Sept. 2011 and Phase I of the Riverwalk in June 2012.


3-20

City of Coquille – Summary of Resources by Fund and Category – Charges for Services CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category


Charges for Services26,515 24,875 25,882 341000 01 - Swim pool receipts 31,000 31,000

891 475 600 341010 01 - Vending machine receipt 500 500 14,017 14,193 19,707 341020 01 - Skating receipts 20,000 20,000

- 387 1,104 341030 01 - Skating concessions 1,000 1,000 (782) 89 600 341050 01 - Miscellaneous receipts 500 500

11,495 11,230 11,458 341060 01 - CCB rental receipts 12,000 12,000 3,848 3,848 3,800 341070 01 - Rent - Senior Nutrition 3,848 3,848 6,600 6,600 4,500 341075 01 - CCB apt rent 6,000 6,000

740 555 809 341090 01 - Rental - gazebo 700 700 - - 131 342100 01 - Pool Donations - -

18 12 16 342150 01 - Reimbursable Revenue 20 20 465 760 928 342210 01 - Sturd Park - camping fees 800 800

- 11,000 - 335020 06 - System Dev Receipts - Water 1,000 1,000 - - - 335030 06 - System Dev Receipts - Sewer - -

1,339 1,672 2,591 310030 07 - Copy Machine Receipts 1,600 1,600 253,818 275,867 213,814 310010 15 - Ambulance Service Revenue 240,000 240,000 13,075 13,960 12,650 310020 15 - Fire Med Memberships 14,000 14,000

854,125 866,891 840,621 310030 16 - Water Service Receipts 850,000 850,000 6,025 5,350 5,947 310040 16 - Account Maintenance Fee 5,000 5,000

879,328 946,638 961,205 310010 17 Sewer Charge Receipts 980,000 980,000 28,000 28,000 28,000 310011 17 - Rate Increase 28,000 28,000

2,099,517 2,212,402 2,134,363 Charges for Services Totals: 2,195,968 2,195,968 Notes to Charges for Services: An increasing in fees which has not increase the income as planned, we are hiring an new collection agency to try and increase the collections for services. The Sewer Fund rates will continue to increase until they are sufficient to cover the debt service for the $10,800,000 plant upgrade. The current rate that is projected is $55 per EDU. The five year projection through 2018 shows a rate in the $60’s will be needed to cover the debt and increased O&M and general inflation.


3-21

City of Coquille – Summary of Resources by Fund and Category – Other Financing Sources CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category


Other Financing Sources273,987 123,880 200,000 340001 06 - Loan Repayment - URA 200,000 200,000

- - - 320000 07 - Notes Payable Library Building 150,000 150,000 320100 07 - Building Rent 12,000 12,000

131,176 435,770 3,662,000 320000 17 - Note Payable Waste Water System 8,061,000 8,061,000 - - - 314010 20 - Sidewalk Principal - -

405,163 559,650 3,862,000 Other Financing Sources Totals: 8,423,000 8,423,000

Intergovernmental Revenues Notes to Other Financing Sources: The URA did not issue bonds instead it continues to borrow from and repay the Capital Projects Fund. In addition this year it borrowed $200,000 from the Water Fund to be repaid over five years. The loans for the sewer plant will total $9,200,000 by the end of 2013. City of Coquille – Summary of Resources by Fund and Category – Intergovernmental Revenues CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportResources By Fund & Category


Intergovernmental Revenues6,120 6,159 6,300 330010 01 - Cigarette tax 6,000 6,000

47,265 48,655 46,484 330020 01 - Liquor tax 45,000 45,000 31,874 32,162 31,286 330030 01 - State Revenue Sharing 32,000 32,000 1,354 1,166 - 310020 07 - Intergovt Rev - State 1,300 1,300

120,000 130,000 130,000 310020 19 - Rural Fire District Receipts 137,000 137,000 206,613 218,142 214,070 Intergovernmental Revenues Totals: 221,300 221,300

Notes to Operating Intergovernmental Revenues: The increase to the Fire Fund from the Rural Fire Departments was matched by the City of Coquille.


3-22

OPERATIONAL EXPENSES The total budget comparison is one measure of the city’s financial condition but looking at it on an operational basis provides better information for trending. A comparison of operational budgets including personal services, materials and services and debt service is as follows. Proposed 2012-13 Operational Budget Comparison

2012 2013 Dollar %Category Projected Approved Difference Difference

Personal Services 2,338,194$ 2,534,606$ 196,412$ 8%Materials and Services 1,405,059 1,545,481 140,422$ 10%Debt Service 239,270 2,458,207 2,218,937$ 927%

Total Requirements 3,982,523$ 6,538,294$ 2,555,771$ 64%

2012 vs. 2013

All EXPENDITURES

T otal Personal Serv ices13%

Total Materials and Services

8%

Total Capital Outlay48%

T otal Transfers1%

Total Debt Service12%

Total Contingenc ies5%

Required Reserve13%

Summa ry of Requirements


3-23

PERSONAL SERVICES – Personal services cost represent 13% of the adopted budget. Health care costs are projected to increase 5% over with a small decline in non-classified staff cost and a 10% increase in represented staff. In Support Services savings in 2012 projections from the period of time the City was without a City Manager and one Police Officer make up $50,000 of the apparent increase of $196,000 in 2013. The addition of a second wastewater treatment operator at a cost of $88,000 in 2013 along with COLA and Step increases make up the balance of the increase in personal services.

Support Services Department

9%Pol ice Department

20%

Planning0%

Parks & Recreation Department

2%Community Services

Department1%Total General Fund

33%

State Tax Street Fund2%

Library Fund7%

Amb ulance Fund6%

Water Fund8%

Sewer Fund7%

Fire Fund5%

Personal Services


3-24

Below is a comparison of budgeted positions between 2010-2013, there is the addition of one position a second full time wastewater plant operator in 2013.

The long-term budget plan includes the following total number of positions:

Department 2010 (FTE) 2011 (FTE) 2012 (FTE) 2013 (FTE) Support Services 3.50 3.60 3.60 3.60 Police Department 8.85 7.8 7.8 7.8 Planning .1 .1 .1 Community Services 2.75 1.85 1.85 1.75 Library 4.34 4.34 4.34 4.34 Street Fund 1.00 .60 .60 .70 Water Fund 4.14 4.01 4.01 4.01 Sewer Fund 3.14 3.51 3.51 4.51 Ambulance 2.5 2.5 2.5 2.5 Fire 1.62 1.62 1.62 1.62 Parks 1 1 1 1 Codes .5 .0 .0 .0 Total FTE 33.34 30.93 30.93 31.93

Fiscal Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 Staffing (FTE) 31.75 33.34 30.93 30.93 31.93 31.93 31.93 31.93 31.93


3-25

MATERIALS AND SERVICES – This category represents 8% of the total budget. The $140,000 increase is a 1% increase over last year. In the General Fund the notable increases include a $32,000 increase in Policy & Legislative promotion reserve offset by a decline in external support. In the Police Department increases in training and equipment purchases are the major components of the $11,000 increase. The $14,000 increase in Community Services is primarily to provide for additional operating expense of the new city pool which we have no previous experience to base the budget on. In Other Funds the primary increase is in the Sewer Fund, we currently are operating the old plant as the new one is being constructed. An increase in the cost is anticipated especially in the hauling of sludge necessitated by the loss of a portion of the previous plant’s processing ability.

Policy and Legislation Department

3% Support Services Department

8%

Police Department 10%

Planning Department

1%

Codes Enforcement Department

0%

Parks and Recreation Department

1%

Community Services Department

11%

State Tax Street Fund 8%

Capital Projects Fund13%

Library Fund 2%Library Memorial

Fund 0%

Ambulance Fund 3%

Water Fund16%

Sewer Fund18%

Fire Fund 3%

Property Management Fund1%

Perpetual Care Fund0%

Materials & Services


3-26

DEBT SERVICE – This category represents 12% of the total budget. This is a 9% increase over the previous year. The increase of $2,200,000 is due to the planned receipt of the USDA loan which is intended to retire a portion of interim financing. Water & Sewer Bonds issued in the current and previous years are Revenue Bonds paid by receipts of the Water and Sewer Funds, but are also secured by the full faith and credit of the City of Coquille. Current Debt Obligations 2011-12 Fund Debt Instrument Required Reserve Principal InterestProperty Mgmt Mortgage – City Hall $0 $16,656 $8,344Water Fund SPWF Loan (B92909) 22,027 20,754 1,273Water Fund* SPWF Bond 144,634 120,917 23,717Sewer Fund SRL Loan 91,944 87,736 7,484Sewer Fund ** Future Debt Reserve 500,000 Library Fund Note on Building 0 15,000 7,500Property Mgmt Fund Repay Cap. Proj. 125,000Repay CCEC 103,828 Total $827,419 $456,432 $66,533* This is a loan for $2.6 million for the water facilities distribution/treatment improvements, The current budget includes annual debt service of $313,448. **The preliminary funding package for the Sewer Project is composed of loans and grants as follows: OECDD loan of $2,000,000 and a grant of $500,000; USDA loan of $2,401,000 and a grant of $660,000 and a DEQ loan of $6,328,600: and a grant from the EPA of $243,000 and City of Coquille funds of $250,000. A reserve amount of $500,000 has been established to meet the actual reserve which has not be en established as the funding is not final. Inter-fund Loans – The Property Management Fund owes the Capital Projects fund $125,000.


3-27

CAPITAL OUTLAY – Capital Outlay is defined as an object classification that includes items with a useful life of one or more years, such as machinery, land, furniture, computers, and other equipment, and which cost more than $5,000. This threshold was raised to $5,000 to provide for a more efficient and effective capitalization policy under GASB 34. [ORS 294.352(6)]. The Capital Outlay category represents 58% of the total budget. Total capital outlay (including equipment and furniture) and projected costs are 9,577,425 for 2012-13. This is a decline $1,700,000 due primarily to the completion of the community pool and Riverwalk projects. Amounts named as reserve for a capital project are used to hold funds that will fund a project with an undetermined start date. Capital Improvement Projects Category Totals Total Cost Support Services (Server and Software 20,000; Major City Hall Repair 7,500) 27,500Police (Major Equipment Replacement Vehicle) 20,000Parks (Amphitheater) 80,000Community Services (Building Repair 40,000; Pool 20,000) 60,000Streets (Equipment Reserve) 90,774Capital Projects Fund – Water (Major Project Reserve) 62,552Capital Projects Fund – Sewer (Portable Plant, Reserve) 316,153Capital Projects Fund - Streets 243,194Library – Major New Equipment 83,085Library – Reserve for New Library 450,000Library Memorial Fund 31,391Ambulance –Equipment Reserve 3,079Water – Major New Equipment 120,000Water – Plant and Facility 300,000Water – Capital Projects Reserve 90,817Sewer – Major New Equipment 50,000Sewer – I &I Control 100,000Sewer – New Plant 6,563,000Sewer – Capital Projects Reserve 150,000Fire – Major Equipment 10,000Fire – Building Reserve 73,408Fire – Equipment Reserve 260,074Sidewalk – Sidewalk Construction & Repair 16,500Property Management Road and Utility 20,000Perpetual Care - Library 118,632Perpetual Care – Community Services 237,266 Total $9,577,425


3-28

Section 4

General Fund Summary...

Where the General Fund comes from…

All Other Operating TFranchise FBeginning fuProperty TaxGrant Revenue221,868 199,419 327,000 534,173 948,000 218,800

0.09 0.08 0.13 0.22 0.39 0.09

2,449,260

What the General Fund pays for…

Transfers Policy Support Police Planning Parks Comm. Serv.31,000 79,408 490,751 915,225 35,423 167,596 299,689

1.00 2.56 15.83 29.52 1.14 5.41 9.67 -

Transfers Policy Support Police Plan/Code Parks Comm Serv 2019091 2

All Other9%

Operating Transfers In8%

Franchise Fees13%

Beginning fund balace22%

Property Taxes39%

Grant Revenue9%

General Fund Revenue

Transfers2%

Policy4%Comm. Serv.

15%

General Fund Expenditures

Transfers Policy Support Police Plan/Code Parks Comm. Serv. 2019091.231,000 79,408 490,751 915,225 35,423 87,596 239,689

0.02 0.04 0.26 0.49 0.02 0.05 0.13 1,879,091

2% 4%

Support24%

Police45%

Plan2%

Parks8%

Comm. Serv.15%


4-1

GENERAL FUND DEPARTMENTS

NON-DEPARTMENTAL (001)

This section consists of transfers to other funds, a contingency line item, and the un-appropriated ending fund balance if there is one. The contingency can be used to provide for unforeseen expenditures. Often unexpended contingency funds will carryover and be combined with other unexpended funds to provide the City with a cash balance to begin the following fiscal year. No expenditures can be made from an un-appropriated ending fund balance during the year in which it is budgeted, except in an emergency created by civil disturbance or natural disaster.

POLICY AND LEGISLATION DEPARTMENT (002)

The Policy and Legislation Department consists of activities relating to Council policy, goals and State Shared Revenue. The City Attorney and Municipal Judge are paid contractually out of this Department.

SUPPORT SERVICES DEPARTMENT (003)

The Support Services Department is responsible for the overall financial operations of the City and provides administrative support to all other city departments. Major activities include accounts receivable, accounts payable, payroll, utility billings and collections, accounting, financial planning and budget preparation, city elections, records management, and public information functions. Personal services include salary and benefit costs for the City Manager, Finance Director/City Recorder, and Accounting Technicians.

POLICE DEPARTMENT (013)

The Coquille Police Department strives to provide quality community policing, law enforcement and crime prevention to the citizens of Coquille. The Police Department has a full-time police chief, six police officers, and one communications/records clerk.

PLANNING DEPARTMENT (022) Planning Department services are provided include counter work for zoning questions, ordinance enforcement, abatements, staff reports for planning commission meetings, public hearings for land use decisions and proposals for ordinance changes.

CODES ENFORCEMENT (026)

No codes enforcement officer is funded, the Public Works Director will work with the Coquille PD in abatement issues.


4-2

PARKS AND RECREATION DEPARTMENT (026) The Parks and Recreation Department has one full time employee that takes care of Sturdivant Park, 5th Street Park and Sanford Heights Park, the Community Building Park as well as the grounds around other city facilities. The parks employee is also used in the other Public Works departments when needed. The Parks and Recreation Department budget for this year is strictly for maintenance of existing facilities.

COMMUNTIY SERIVCES (028) The Community Services Department’s continued mission is to serve the citizens of Coquille, to provide a gathering place the community can be proud of, to provide fun and affordable recreational opportunities for all ages, to improve the community’s economic and community development goals, to improve the quality of life for all, and to promote community spirit and pride. The Department is responsible for Community Building and Swimming Pool Operations.


4-3

CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportOverview General Fund

2010 2011 2012 2013 2013 2013Actual Actual Projected Account Description Proposed Approved Adopted

1 GENERAL FUND310 Working Capital Carryover

589,245 573,711 536,737 10010 Beginning fund balace 534,173 534,173 534,173 589,245 573,711 536,737 Working Capital Carryover Totals: 534,173 534,173 534,173

311 Taxes944,147 963,553 997,819 311010 Current taxes 1,020,000 1,020,000 1,020,000

(130,000) (130,000) 311015 Committed to Fire Fund (137,000) (137,000) (137,000) 51,730 68,394 55,000 311020 Prior taxes 65,000 65,000 65,000

6,322 2,759 311030 Payments in Lieu 2,500 2,500 2,500 995,877 908,269 925,578 Taxes Totals: 950,500 950,500 950,500

316 Franchise Fees137,696 152,176 169,649 316010 Pacific Power & Light 175,000 175,000 175,000

16,120 15,139 17,000 316020 Charter Comm 16,500 16,500 16,500 32,201 9,936 18,000 316030 Verizon 15,000 15,000 15,000

1,500 1,500 1,500 316040 Wadsworth Garbage 1,500 1,500 1,500 42,976 43,313 41,886 316050 Water utility 41,000 41,000 41,000 45,778 49,102 52,008 316060 Sewer utility 54,000 54,000 54,000 12,763 10,708 13,000 316070 N W Natural 15,000 15,000 15,000

7,528 7,891 9,338 316080 Comspan 9,000 9,000 9,000 296,562 289,765 322,381 Franchise Fees Totals: 327,000 327,000 327,000

321 Licenses & Permits885 1,105 900 321010 Liquor license 900 900 900

63 190 100 321040 Miscellaneous licenses 100 100 100 948 1,295 1,000 Licenses & Permits Totals: 1,000 1,000 1,000

330 Intergovernmental - State Shared Revenues6,120 6,159 6,300 330010 Cigarette tax 6,000 6,000 6,000

47,265 48,655 46,484 330020 Liquor tax 45,000 45,000 45,000 31,874 32,162 31,286 330030 State Revenue Sharing 32,000 32,000 32,000 85,259 86,976 84,070 Intergovernmental - State Shared Re 83,000 83,000 83,000

331 Licenses & Permits - Planning Receipts1,400 800 - 331010 Planning application fees 1,000 1,000 1,000 1,400 800 - Licenses & Permits - Planning Receip 1,000 1,000 1,000

340 Fines & Forfeitures1,133 1,047 354 340020 Parking fines 500 500 500

51,529 34,710 31,517 340030 Fines - State Shared 30,000 30,000 30,000 52,662 35,757 31,871 Fines & Forfeitures Totals: 30,500 30,500 30,500

341 Charges for Services - Community Services Revenue26,515 24,875 25,882 341000 Swim pool receipts 31,000 31,000 31,000

891 475 600 341010 Vending machine receipt 500 500 500 14,017 14,193 19,707 341020 Skating receipts 20,000 20,000 20,000

- 387 1,104 341030 Skating concessions 1,000 1,000 1,000 (782) 89 600 341050 Miscellaneous receipts 500 500 500

11,495 11,230 11,458 341060 CCB rental receipts 12,000 12,000 12,000 3,848 3,848 3,800 341070 Rent - Senior Nutrition 3,848 3,848 3,848 6,600 6,600 4,500 341075 CCB apt rent 6,000 6,000 6,000

740 555 809 341090 Rental - gazebo 700 700 700 - - 131 341100 Swim pool donations - - -

63,324 62,252 68,591 Charges for Services - Community Se 75,548 75,548 75,548

342 Charges for Services - Parks & Rec Revenue18 12 16 342150 Reimbursable revenue P&R 20 20 20

465 760 928 342210 Sturd Park - camping fees 800 800 800 483 772 944 Charges for Services - Parks & Rec R 820 820 820

Interest on Investments12,124 6,044 5,563 360050 Interest on investments 5,000 5,000 5,000 12,124 6,044 5,563 Interest on Investments Totals: 5,000 5,000 5,000

360 Miscellaneous Revenue214 46 1,500 360070 Copies, maps, etc. 1,000 1,000 1,000

1,174 810 1,500 360080 Police Department fees 1,200 1,200 1,200 - - - 360090 SRO Program Donations - - - - 1,329 400 360105 PD crime prevention donations 400 400 400

4,193 (35) 800 360125 Communtiy Donations 400 400 400 - - - 360130 Employee P/R reimb - - - - - 7,000 360160 Sale of fixed assets - - -

2,220 1,960 1,360 360500 Lien searches 2,000 2,000 2,000 10,000 20,000 20,000 360600 Management fee - URA 20,000 20,000 20,000 17,801 24,110 32,560 Miscellaneouse Revenue Totals: 25,000 25,000 25,000


4-4



365 Grant Revenue5,000 5,000 5,000 365010 OCZMA 5,000 5,000 5,000 5,000 5,000 5,000 365020 Marine Board Grant 5,000 5,000 5,000

- 199,696 - 365030 St Marine Bd - ramp mai - - - 31,000 14,990 15,900 365070 School Resource Officer SD#8 16,000 16,000 16,000

3,760 2,320 2,000 365080 Flags Campaign Grant 2,000 2,000 2,000 500 - 400 365090 Law Enforcement Block G 500 500 500

4,360 34,540 17,770 365100 Traffic Safety Grant 27,500 27,500 27,500 - 1,201 1,214 365105 Overtime Grants 10,000 10,000 10,000 - - 10,000 365110 DLCD grant - comp plan 18,000 18,000 18,000

6,158 - - 365120 Community Support Grants - - - - 1,762 - 365131 TGM Grant 2,000 2,000 2,000 - - 5,122 365155 CIS grant 4,800 4,800 4,800

26,434 365160 Homeland Security - - - - 30,729 2,000,000 365165 Pool Grants - - - - 6,922 145,000 365170 Riverwalk Grants 30,000 30,000 30,000

12,551 44,344 48,000 365180 Housing Granrt 48,000 48,000 48,000 365190 State Parks Grant Amiptheater 50,000 50,000 50,000

68,329 346,504 2,281,840 Grant Revenue Totals: 218,800 218,800 218,800

370 Operating Transfers In25,000 25,000 25,000 370050 Transfer From Water Dept 25,000 25,000 25,000

5,000 5,000 5,000 370060 Transfer From Ambulance 5,000 5,000 5,000 15,000 25,000 25,000 370070 Transfer From Sewer Dep 25,000 25,000 25,000

6,000 6,000 6,000 370080 Transfer From Library 6,000 6,000 6,000 7,500 7,500 7,500 370090 Transfer From Fire Fund 7,500 7,500 7,500

32,903 32,903 32,903 370120 Transfer Lieu Of Taxes - Water 32,903 32,903 32,903 28,016 28,016 28,016 370130 Transfer Lieu Of Taxes - Sewer 28,016 28,016 28,016 64,000 51,695 60,000 370140 Transfer From Perpetual Care 70,000 70,000 70,000

183,419 181,114 189,419 Operating Transfers In Totals: 199,419 199,419 199,419

2,367,433 2,517,369 4,480,554 Total Revenues 2,451,760 2,451,760 2,451,760

001 NON DEPARTMENTAL450 Transfers To Other Funds

6,000 6,000 6,000 450807 Transfer to Library 6,000 6,000 6,000 120 000 - - 450808 Transfer to Fire Fund - - -120,000 450808 Transfer to Fire Fund

25,000 25,000 25,000 450815 Transfer to Property Management Fund 25,000 25,000 25,000 151,000 31,000 31,000 Transfer To Other Funds Totals: 31,000 31,000 31,000

480 Unappropriated Ending Fund Balance- - - 600000 Unappropriated Ending Fund Bal 124,669 108,709 108,709 - - - Unappropriated Ending Fund Totals 124,669 108,709 108,709

500 Contingency- - - 500000 Operating Contingency 308,000 308,000 308,000 - - - Contingency Totals: 308,000 308,000 308,000

151,000 31,000 31,000 NON DEPARTMENTAL Totals: 463,669 447,709 447,709

002 POLICY AND LEGISLATION420 Materials and Services

18,000 18,135 20,500 420401 Attorney Fees 18,000 18,000 18,000 400 500 900 420402 Municipal Judge 1,200 1,200 1,200

5,542 3,366 4,515 420420 Travel And Training 4,000 4,000 4,000 1,965 1,781 2,205 420422 Memberships 5,500 5,500 5,500 7,710 1,355 3,518 420424 Council Goals 4,500 7,500 7,500

743 550 3,000 420500 Ordinance Codification 3,000 3,000 3,000 15,344 13,062 21,000 420522 External Support 11,000 11,000 11,000

65 450807 Reserve for Coquille Promotion 32,208 32,208 32,208 49,704 38,749 55,703 Materials and Services Totals: 79,408 82,408 82,408

49,704 38,749 55,703 POLICY AND LEGISLATION Tota 79,408 82,408 82,408


4-5



003 SUPPORT SERVICES410 Personal Services

82,488 82,488 98,014 410001 City Manager 84,963 84,963 84,963 60,444 67,164 46,166 410002 Finance Director 71,268 71,268 71,268 18,893 18,894 19,553 410014 Accounting Technician (AP) 19,550 19,550 19,550 41,112 41,112 42,764 410015 Accounting Technician (PR) 43,618 43,618 43,618 15,372 15,867 15,797 410201 Social Security 16,784 16,784 16,784 31,546 32,900 44,681 410202 Retirement 43,461 43,461 43,461 43,947 46,357 42,445 410203 Health,vision,dental 48,315 48,315 48,315

458 581 496 410204 Workman's Comp Insuranc 481 481 481 118 118 109 410205 Life And Accident 165 165 165

- - 410206 Unemployment Insurance 658 658 658 384 384 335 410207 Term Life Ins. 384 384 384 605 606 562 410208 LTD Ins. 628 628 628

295,367 306,471 310,922 Personal Services Totals: 330,276 330,276 330,276

420 Materials and Services5,909 10,404 13,969 420211 Software Maintenance 12,000 12,000 12,000

982 622 2,000 420212 Computer Support 5,000 5,000 5,000 999 - 500 420213 Printer Maintenance 500 500 500

7,231 3,197 4,767 420216 Copy Machine Maintenance 4,000 4,000 4,000 7,440 11,541 2,377 420220 Bldg Maintenance - City Hall 5,000 5,000 5,000 9,945 9,612 11,336 420281 Electric 11,000 11,000 11,000 3,077 2,732 2,572 420282 Telephone 2,700 2,700 2,700 6,885 6,431 6,165 420311 Office Supplies 6,500 6,500 6,500 1,587 1,440 1,908 420312 Postage 2,000 2,000 2,000 2,493 2,474 2,342 420313 Bank Service Charge 2,500 2,500 2,500 2,890 3,499 2,624 420320 New Equipment - Lease 3,000 3,000 3,000

50 631 5,000 420321 Small Equipment 1,000 1,000 1,000 7,324 7,534 7,343 420400 Contractual/janitorial 7,400 7,400 7,400

- - 100 420405 Drug Screening 75 75 75 10,048 6,462 8,000 420420 Travel & Training 6,000 6,000 6,000

1,309 834 1,280 420421 Membership Dues 4,500 4,500 4,500 36,437 20,796 34,000 420430 Ins & Fidelity Bonds 40,000 40,000 40,000

2,046 1,551 2,500 420440 Budget & Election Expen 3,000 3,000 3,000 11,190 10,195 11,000 420460 Audit Expense 11,000 11,000 11,000

314 1 291 800 420461 L l P bli ti 1 200 1 200 1 200314 1,291 800 420461 Legal Publications 1,200 1,200 1,200 - 3,458 3,500 420500 Professional Services 3,500 3,500 3,500

1,110 990 758 420511 Lien Searches 1,100 1,100 1,100 119,266 105,694 124,841 Materials and Services Totals: 132,975 132,975 132,975

430 Capital Outlay- - - 430811 Computer/equip replacem 20,000 20,000 20,000 - 7,584 7,500 430850 Major City Hall Repair 7,500 7,500 7,500 - 7,584 7,500 Capital Outlay Totals: 27,500 27,500 27,500

414,633 419,749 443,263 SUPPORT SERVICES Totals: 490,751 490,751 490,751


4-6



13 POLICE410 Personal Services

67,164 69,973 73,132 410004 Police Chief 71,268 71,268 71,268 57,869 58,589 - 410006 Sergeant - - -

2,357 410009 PT Police Officer - - - 25,932 29,107 29,097 410014 Records Clerk 29,485 29,485 29,485

551 - - 410015 Parking Officer - - - 40,900 46,625 38,182 410016 Police Officer 45,410 45,410 45,410

2,592 3,930 - 410017 Incentive Pay 5,000 5,000 5,000 10,000 410018 Grant Overtime 10,000 10,000 10,000

47,456 55,146 48,781 410019 Regular Overtime 25,000 25,000 25,000 42,192 43,949 47,962 410100 Police Officer 51,047 51,047 51,047 45,348 46,567 49,072 410101 Police Officer 50,530 50,530 50,530 40,914 45,099 49,361 410102 Police Officer 51,474 51,474 51,474

5,744 - - 410103 Police Officer - - - 36,420 48,409 47,613 410104 Police Officer 51,002 51,002 51,002

12,000 410106 Police Officer 41,179 41,179 41,179 30,842 33,634 31,178 410201 Social Security 32,237 32,237 32,237 74,961 82,010 90,302 410202 Retirement 92,991 92,991 92,991

116,568 113,146 115,387 410203 Health,vision, dental 130,320 130,320 130,320 11,891 12,448 9,477 410204 Workman's Comp Insuran 15,108 15,108 15,108

301 313 256 410205 Life And Accident 360 360 360 8,073 18,420 4,000 410206 Unemployment Insurance 2,250 2,250 2,250

714 796 646 410207 Term Life Ins. 840 840 840 1,121 1,258 1,060 410208 LTD Ins. 1,374 1,374 1,374


420 Materials and Services- 239 500 420211 Software 500 500 500

883 2,179 679 420212 Small Equipment Repair 800 800 800 21,569 12,074 14,000 420213 Outside Vehicle Repairs 6,000 6,000 6,000

1,583 2,749 4,000 420214 Tires 4,000 1,000 1,000 18,365 20,312 24,285 420215 Fuel - Vehicles 24,000 27,000 27,000

5,113 1,022 3,000 420216 Parts 3,000 3,000 3,000 3,442 5,224 7,000 420217 Maintenance Agreements 7,000 8,060 8,060 5,605 4,352 1,072 420218 Operating Supplies 6,000 7,000 7,000 2 135 420219 L d V hi l2,135 - - 420219 Leased Vehicles - - -

- - - 420280 Fax Expense - - - 2,291 2,286 4,786 420281 Telephone 7,500 7,500 7,500 1,432 2,022 2,994 420310 Office Supplies 1,500 2,000 2,000

99 54 153 420311 Freight, Certified Mail 100 100 100 90 60 500 420312 Advertising 500 500 500

4,207 4,748 6,325 420320 Small Equipment 8,900 16,300 16,300 5,251 3,743 5,303 420360 Uniforms/issue 4,000 4,000 4,000

- 161 812 420361 Uniform Maintenance 400 400 400 - 360 2,000 420400 Contractual Negotiator 2,000 2,000 2,000

48,303 52,196 51,650 420402 Contractual Dispatching 56,000 59,000 59,000 1,362 765 500 420403 Medical Expense 1,000 1,000 1,000 7,448 11,305 1,319 420410 Criminal Investigation 4,000 4,000 4,000 6,193 3,637 2,207 420411 Crime Prevention 4,000 4,000 4,000

760 240 500 420412 Med/lab/res/photo 1,500 1,500 1,500 8,297 10,715 9,308 420420 Travel & Training 10,350 15,350 15,350

395 1,090 1,815 420421 Membership Fees & Dues 2,000 2,000 2,000 - 105 400 420422 Reserve Program 800 800 800

1,477 63 500 420423 SRO Program Expense 1,000 1,000 1,000 26,640 28,660 420424 PD Grant Expense 25,000 25,000 25,000

- - - 420425 Civilian Volunteer Prog - - - - - - 420428 Police Evidence Trust - - -

2,078 737 - 420490 Teletype Expenses 1,500 1,500 1,500 148,378 169,078 174,268 Materials and Services Totals: 183,350 201,310 201,310

430 Capital Outlay- 37,021 10,000 430810 Major Equip Replacement 25,000 20,000 20,000 - 37,021 10,000 Capital Outlay Totals: 25,000 20,000 20,000

805,931 915,518 844,131 POLICE DEPARTMENT Totals: 915,225 928,185 928,185


4-7



022 PLANNING410 Personal Services

7,323 6,723 410001 Public Works Director 7,127 7,127 7,127 346 505 410201 Social Security 545 545 545

16 669 410202 Retire,term life & ltd 1,338 1,338 1,338 416 1,324 410203 Health, vision, dental 1,207 1,207 1,207

63 99 410204 Workman's Comp Insurance 140 140 140 1 2 410205 Term Life Ins. 5 5 5

- 410206 Unemployment Insurance 107 107 107 - 410207 Dep Life 11 11 11 1 410208 LTD Insurance 43 43 43

8,165 9,323 Personal Services Totals: 10,523 10,523 10,523

420 Materials and Services40 - - 420211 Equipment Op & Maint 100 100 100

- 56 400 420310 Office Supplies & Expen 400 400 400 330 1,155 - 420404 Commercial Plan Review - - - 254 85 90 420420 Ed - Meetings - Members 200 200 200

- - 100 420422 DLCD Comp Maint Expense 200 200 200 - - 2,000 420424 DLCD Grant - Comp Plan 5,000 5,000 5,000 - - 10,000 420425 TGM Grant Expense 18,000 18,000 18,000

1,845 - 500 420470 Printing Expense 500 500 500 559 1,091 - 420620 Variance/hearing Expens - - -

3,028 2,387 13,090 Materials and Services Totals: 24,400 24,400 24,400

3,028 10,552 22,413 PLANNING DEPARTMENT Totals 34,923 34,923 34,923

024 CODES ENFORCEMENT410 Personal Services

551 - - 410001 Codes Enforcement Officer - - - 42 - - 410201 Social Security - - - 88 - - 410202 Retire,term life & ltd - - -

517 - - 410203 Health, vision, dental - - - 2 5 - 410204 Workman's Comp Insurance - - - - - - 410205 Life And Accident - - - - - - 410206 Unemployment Insurance - - -

410207 T Lif I- - - 410207 Term Life Ins. - - - - - - 410208 LTD Insurance - - -

1,200 5 - Personal Services Totals: - - -

420 Materials and Services598 - - 420213 Outside Vehicle Repair - - -

- 66 500 420311 Abatement Expense - Bld 500 500 500 50 - - 420420 Ed - Meetings - Members - - -

- - - 420421 Travel Expense - - - 648 66 500 Materials and Services Totals: 500 500 500

1,848 71 500 CODES ENFORCEMENT Totals: 500 500 500


4-8



026 PARKS & RECREATION410 Personal Services

37,812 36,810 39,996 410008 Grounds Maintenance 41,085 41,085 41,085 2,892 2,800 3,013 410201 Social Security 3,143 3,143 3,143 5,790 5,687 8,179 410202 Retirement 8,361 8,361 8,361

13,677 13,369 16,406 410203 Health, Vision, Dental 16,731 16,731 16,731 1,365 1,432 1,293 410204 Workman's Comp Insuranc 1,438 1,438 1,438

32 25 33 410205 Life And Accident 45 45 45 - - - 410206 Unemployment Insurance 616 616 616

105 83 101 410207 Term Life Ins. 105 105 105 172 137 176 410208 LTD Ins. 172 172 172


420 Materials and Services1,569 1,502 400 420213 Outside Vehicle Repairs 1,000 1,000 1,000

63 363 400 420214 Tires 400 400 400 2,452 2,552 3,453 420215 Fuel - Vehicles 2,000 2,000 2,000

497 1,381 255 420216 Parts 1,000 1,000 1,000 2,157 1,183 234 420219 Small Equipment Repair 2,000 2,000 2,000 1,232 513 85 420222 Bldg Maintenance - 5th 500 500 500

1 - - 420226 Sturdivant Park Restroom - - - 590 529 200 420230 Ground Maint- Rec Center 500 500 500 677 728 1,050 420231 Ground Maintenance - 5t 500 500 500

43 - 200 420232 Ground Maintenance - Sa 200 200 200 636 3,388 500 420234 Ground Maintenance - St 500 500 500

2,477 2,926 1,717 420235 Ground Maintenance - Ot 2,000 2,000 2,000 2,642 2,664 5,037 420236 Boat Ramp Maint/grant 3,000 3,000 3,000

733 890 1,169 420282 Electric - Parks 800 800 800 5 100 100 420310 Office Supplies & Expen 100 100 100 - - 100 420315 Printing 100 100 100

261 369 600 420320 Small Tools & Equipment 600 600 600 - 39 500 420321 Small Equipment 500 500 500 - - 50 420405 Drug Screening 50 50 50 - - 50 420420 Ed,meetings,membership 50 50 50 - - - 420510 Reimbursable Expense 100 100 100


430 Capital Outlay25,548 - - 430800 Major Equip Replacement -

- - 10,800 430850 Transient Dock Replacem - - 232,061 - 430855 Marine Board Grant Expe - - 6,922 198,000 430860 Riverwalk - Ampitheater 80,000 80,000 80,000

25,548 238,983 208,800 Capital Outlay Totals: 80,000 80,000 80,000

103,428 318,453 294,097 PARKS & RECREATION DEPT. To 167,596 167,596 167,596


4-9



28 COMMUNITY SERVICES410 Personal Services

42,529 - - 410007 Building Maint Coordinator8,182 8,095 5,480 410011 P/t Bldg Maint Worker 8,448 8,448 8,448 7,560 8,700 6,108 410014 P/t Pool Manager 7,560 7,560 7,560 2,298 2,673 2,400 410015 Office Help/Skate Mgr 2,476 2,476 2,476

- - - 410016 Overtime 250 250 250 20,598 22,444 24,237 410017 Instructors/lifeguards 30,000 30,000 30,000

4,565 6,782 5,011 410018 Skating Control People 2,376 2,376 2,376 6,558 3,725 3,308 410201 Social Security 3,910 3,910 3,910 7,647 2,848 846 410202 Retirement 1,587 1,587 1,587

13,677 - - 410203 Health, Vision, Dental - - - 2,153 1,511 1,284 410204 Workman's Comp Insurance 1,716 1,716 1,716

30 - - 410205 Life And Accident - - - - - - 410206 Unemployment Insurance 702 702 702

96 - - 410207 Term Life Ins. - - - 157 - - 410208 LTD Ins. - - -


420 Materials and Services7,181 3,884 4,000 420211 Boiler Op Maintenance 4,500 4,500 4,500

- - - 420215 Fuel - Vehicles - - - - 11,975 14,365 420217 Janitorial 14,365 14,365 14,365

727 45 - 420219 Small Equipment Repair 500 500 500 15,371 18,255 14,065 420220 Bldg Op & Maint - Rec 15,000 15,000 15,000

278 - - 420221 Bldg Maint & Rep - Apt 1,000 1,000 1,000 984 1,770 680 420224 Bldg Maint - Swim Pool 1,500 1,500 1,500

13,323 14,510 10,000 420240 Pool Op/chemicals 14,000 14,000 14,000 13,422 15,729 20,261 420284 Heat/oil - Rec Center 20,000 20,000 20,000

8,714 9,476 9,450 420285 Electric - Rec Center 11,000 11,000 11,000 2,013 1,544 1,395 420286 Telephone - Rec Center 1,700 1,700 1,700

33,267 29,420 29,000 420287 Heat - Swim Pool 34,000 34,000 34,000 2,104 2,528 2,440 420288 Electric - Swim Pool 7,500 7,500 7,500

464 501 500 420289 Telephone - Swim Pool 500 500 500 1,704 1,259 1,803 420290 Skating Op/repairs 1,500 1,500 1,500

- 212 282 420291 Skating Concessions - - - 493 459 1 198 420310 Office Supplies & Expense 500 500 500493 459 1,198 420310 Office Supplies & Expense 500 500 500

25 409 - 420320 Small Tools & Equipment 500 500 500 52 2,654 9,159 420321 Small Equipment 4,000 4,000 4,000

- 57 - 420400 Comm Activities Expense 400 400 400 90 2 - 420420 Ed, Meetings, Membership 200 200 200

12,551 44,344 48,000 420480 Sub-Grantee Housing 48,000 48,000 48,000 112,763 159,033 166,598 Materials and ServicesTotals: 180,665 180,665 180,665

430 Capital Outlay- - - 430800 Major Equip Replacement - - -

35,335 30,730 40,000 430852 Comm Bldg Renovation 40,000 40,000 40,000 - - - 430853 Bath House Replacement - - - - - 2,000,000 430854 Pool Repair Replacement 20,000 20,000 20,000

35,335 30,730 2,040,000 Capital Outlay Totals: 60,000 60,000 60,000

264,148 246,541 2,255,272 COMMUNITY SERVICES DEPT T 299,689 299,689 299,689

2,367,433 2,517,369 4,480,554 Revenue Totals 2,451,760 2,451,760 2,451,760 1,793,721 1,980,633 3,946,381 Expense Totals 2,451,760 2,451,760 2,451,760

573,712 536,736 534,173 GENERAL FUND Totals (0) (0)


4-10

Section 5

Other Funds...

Other Funds Sources of Resources…

Other Funds Requirements…

Non-restricted Working Capital

17%

Restricted Working Capital

15%

Taxes3%

Intergovernmental1%

Charges for Services

12%License and Permits

0%Fees and Misc.

0%

Transfers1%

Interest1%

Grants3%

Loans47%

Other Funds Resources

Personal Services8%

Material & Supplies5%

Capital Projects53%

Debt Service14%

Transfers1%

Contingency4%

Required Reserve15%

Other Funds Requirements


5-1

CITY OF COQUILLE OTHER FUNDS

STATE TAX STREET FUND

The State Tax Street Fund is used to account for motor fuel tax revenues received from the state that are legally restricted to the maintenance of highways and streets, with at least one percent used for sidewalks. This fund is used for street maintenance including the following: street patching, gravel, signs/posts, culverts/catch basins, sweeping, striping/painting, brush cutting along rights of way, street lights and traffic signals.

SPECIAL IMPROVEMENT FUND The Special Improvement Fund has been used to account for transactions related to certain public improvements. In the past, the City has shared in the costs when an improvement district is formed. In 2011 the balance in the Special Improvement Fund was transferred to the Street Fund.

CAPITAL PROJECTS FUND

The Capital Projects Fund collects revenue from water and sewer system development fees, the business license fee of fuel stations, transfers from the street fund and repayments from the Urban Renewal Agency. The water and sewer fees are used for construction of new water and sewer projects. The license fees are for capital improvements to the city streets. The Capital Projects fund also loans money for Urban Renewal Projects and then receives repayment from the Urban Renewal Agency. .

LIBRARY FUND The Library Fund is used to account for the operations of the City’s library. The Coquille Public Library is a member of the Coos County Library Service District, which receives its funding through a dedicated tax rate. The use of this money is governed by an intergovernmental agreement between the District and the City. Other members of the Service District are the libraries of Coos, Coquille, Dora, Lakeside, Myrtle Point, North Bend, and Powers. The District also provides for the countywide library computer system and for shared services, such as the courier van and outreach service to the jail and nursing homes. As a member of the Service District, the Coquille library serves all Coos County residents without charge. The Library is currently putting the funds from the Perpetual Care into Reserve Accounts for a new building and equipment.

LIBRARY MEMORIAL FUND The Library Memorial Fund is used to account for private donations to the library. An amount is budgeted for Items Specified – Donor to account for specific requests made by a donor at the time of a donation. In addition, amounts are budgeted for Item Specified – Board to account for expenditures approved by the Library Board.

AMBULANCE FUND

The Ambulance Fund is used to account for the operations of the Ambulance Service. Revenues consist of patient transport fees and the FireMed Membership Program. The Coquille Valley Ambulance Service has 2.5 full-time paramedics and 18 volunteer EMT’s and drivers. The Ambulance Service operates two fully equipped Advanced Life Support ambulances and averages over 500 ambulance transports a year.


5-2

WATER AND SEWER FUNDS The Water and Sewer Funds are used to account for the water and sewer operations of the City. The intent of the City Council is that the costs of providing these operations to the citizens on a continuing basis be financed or recovered primarily through user charges. The general obligation bonds are a debt of the City payable from property taxes and net income of the Water Department. The revenue bonds are an obligation of the City payable from the net income of the Water Department. The bond payments are made annually in June to Rural Development through a wire transfer directly from the City’s bank account Under Council direction, the budget reflects a 5% franchise fee for the Water and Sewer Funds, transfers for payment in lieu of taxes and support services to the General Fund annually.

FIRE FUND This fund is used to account for the operations of the City’s fire department. The Coquille Fire Department provides emergency services in the areas of hazardous materials, fire, and emergency medical various rescue practices. To accomplish this, the department performs a number of routine functions including: testing and/or maintenance of apparatus, hydrants, fire safety inspections, buildings and equipment; training in routine and emergency operations; and provision of safety equipment and materials. The department has a full-time fire chief and two full-time firefighters (the firefighters and paramedics are the same people). There are 40 volunteers, three stations and eleven pieces of apparatus. The Coquille Rural Fire District is under contract with the City of Coquille. The District pays 50% of the fire department budget every year. The department continues to aggressively work on grant opportunities through the Ford Family Foundation, H.S.A. and F.E.M.A. for personal protective equipment and firefighting equipment. The Fire Fund will contract this year for a survey of options for a new fire hall.

SIDEWALK FUND

The Sidewalk Fund is used to account for the City’s sidewalk projects. No major projects are planned this year for the Sidewalk Fund. The reserve in the fire fund is kept for projects in this and current years.

PROPERTY MANAGEMENT FUND The Property Management Fund is used to account for transactions related to the acquisition, improvement or sale of City owned property. The primary activity included in this year’s budget is related to the future development and sale of a portion of the South Mill Avenue property. This fund also accounts for proceeds of logging on city property and any receipts from the rental or sale of city owned real estate.

PERPETUAL CARE FUND

The Perpetual Care Fund is a non-expendable trust fund established from a bequest. Revenues are from interest and capital gain income. Expenditures of the income is restricted for Community Services and the Library.


5-3

CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportOverview Other Funds

2010 2011 2012 2013 2013 2013Actual Acutal Projected Account Description Proposed Approved Adopted

4 STATE TAX STREET FUND310 Working Capital Carryover

54,683 40,830 84,610 310000 Beginning Fund Balance 105,105 105,105 105,105 54,683 40,830 84,610 Working Capital Carryover Totals: 105,105 105,105 105,105

Taxes174,027 196,518 199,658 310050 Gas Taxes-per Capita 200,000 200,000 200,000

- 310060 Business License Fee/Gas Tax - - - 174,027 196,518 199,658 Taxes Totals: 200,000 200,000 200,000

Miscellanous Revenues- 750 310070 Reimbursable Revenue - - - - 750 - Miscellanous Revenues Totals: - - -

Operating Transfers In- 3,092 Transfer from Special Improvement Fun - - - - 3,092 - Operating Transfers In Totals: - - -

Interest On Investments299 221 376 310080 Interest On Investments 210 210 210 299 221 376 Interest On Investments Totals: 210 210 210

Grants - - 310060 Small City Grants - - - - - - Grant Revenue Totals: - - -

174,326 200,581 200,034 Revenue Totals: 200,210 200,210 200,210

229,009 241,411 284,644 R1 REVENUE 305,315 305,315 305,315

410 Personal Services25,657 7,323 6,723 410100 Public Works Director 7,127 7,127 7,127 10,089 4,336 4,320 410110 Sr Equip Op/Supervisor 4,734 4,734 4,734

- - 410140 Utility Worker - - - 9,453 9,642 9,642 410160 Utility Worker 10,364 10,364 10,364 9,453 7,011 8,453 410170 Utility Worker 9,695 9,695 9,695

- - 410180 Incentive Pay 900 900 900 - - 410185 Overtime 2,000 2,000 2,000

4,246 2,684 2,229 410201 Social Security 2,664 2,664 2,664 8 349 3 066 5 382 410202 R i 6 331 6 331 6 3318,349 3,066 5,382 410202 Retirement 6,331 6,331 6,331

11,281 10,299 11,170 410203 Health, Vision, Dental 11,246 11,246 11,246 1,403 1,238 923 410204 Workman's Comp Insurance 1,512 1,512 1,512

30 20 21 410205 Term & Dependent Life 32 32 32 - 410206 Unemployment 522 522 522

101 50 57 410207 Term Life Ins. 74 74 74 166 83 91 410208 LTD Ins. 192 192 192


420 Materials and Services10,304 5,666 8,000 420213 Outside Vehicle Repairs 8,000 8,000 8,000

- 1,275 800 420214 Tires 1,500 1,500 1,500 4,162 5,914 5,439 420215 Fuel - Vehicles 6,000 6,000 6,000 1,596 6,051 255 420216 Parts 2,000 2,000 2,000

35 3 42017 Other Operating Supplies - - - 212 53 187 420219 Small Equipment Repair 300 300 300 417 12 300 420220 Bldg Op & Maintenance 200 200 200

1,684 2,064 2,589 420280 Utilities 2,000 2,000 2,000 58,315 64,106 69,824 420281 Street Lighting 70,000 70,000 70,000

710 62 500 420320 Small Tools, Equipment 500 500 500 2,194 9,258 7,089 420340 Traffic Control Supplie 8,000 8,000 8,000 3,635 4,279 13,696 420341 Traffic Control Lights 10,000 10,000 10,000

13,714 8,498 15,346 420380 Street Maintenance 12,000 12,000 12,000 1,155 420400 Contractual-Cardinal - - -

- 2,303 500 420402 Inspections 500 500 500 - - - 420405 Drug Screening 50 50 50 - 50 420420 Education 100 100 100

6,006 268 6,000 420430 Insurance 6,000 6,000 6,000 102,949 111,049 130,528 Materials & Supplies Totals: 127,150 127,150 127,150

430 Capital Outlay- 430970 Equipment Reserve 90,774 90,774 90,774

- - - Capital Outlay Totals: 90,774 90,774 90,774

450 Transfers To Other Funds5,000 450802 Transfer To Sidewalk Imprv. - - -

- 450806 Transfer To Capital Projects Fund - - - 5,000 - - Transfers To Other FundsTotals: - - -

500 Contingency- 500000 Operating Contingency 30,000 30,000 30,000 - - - Contingency Totals: 30,000 30,000 30,000


5-4



188,179 156,801 179,539 EXPENSE 305,315 305,315 305,315

40,830 84,610 105,105 STATE TAX Totals: - - -


5-5



5 SPECIAL IMPV FUND310 Working Capital Carryover

3,065 3,082 310000 Beginning Fund Balance - - - 3,065 3,082 - Working Capital Carryover Totals: - - -

R1 Revenue

Interest On Investments17 10 310050 Interest On Investments - - - 17 10 - Interest On Investments Totals: - - -

17 10 - Revenue Totals: - - -

3,082 3,092 - R1 REVENUE - - -

E1 Expenditures420 Materials and Services

- - 400795 Street Construction - - - 3,092 450000 Transfer to Street Fund - - - 3,092 - Materials & Supplies Totals: - - -

- 3,092 - EXPENSE - - -

3,082 - - SPECIAL IMPV FUND Totals: - - -


5-6



6 CAPITAL PROJECTS FUND310 Working Capital Carryover

631,481 607,671 521,986 310000 Beginning Fund Balance 523,399 523,399 523,399 631,481 607,671 521,986 Working Capital Carryover Totals: 523,399 523,399 523,399

R1 RevenueLicenses & Permits

104,133 108,985 105,000 321100 Business License Fees (Fuel Dealers) 100,000 100,000 100,000 104,133 108,985 105,000 Licenses & Permits Totals: 100,000 100,000 100,000

Charges for Services- 5,000 335020 System Dev Receipts - Water 1,000 1,000 1,000 - 6,000 335030 System Dev Receipts - Sewer - - - - 11,000 - Charges for Services Totals: 1,000 1,000 1,000

Interest On Investments1,980 823 1,413 335050 Interest On Investments 1,500 1,500 1,500 1,980 823 1,413 Interest On Investments Totals: 1,500 1,500 1,500

Operating Transfers In- - 335070 Transfer From State Tax Street fund - - - - - 335090 Transfer From Sewer Fund - - - - - - Operating Transfers In Totals: - - -

Other Financing Sources273,987 123,880 200,000 340001 Loan Repayment - URA 200,000 200,000 200,000 273,987 123,880 200,000 Other Financing Sources Totals: 200,000 200,000 200,000

Grant Revenue365060 Small Cities Grant - - -

94,000 365100 ARRA Grant - - - - 94,000 - - Grant Revenue Totals: - - -

474,100 244,688 306,413 Revenue Totals: 302,500 302,500 302,500

1,105,581 852,359 828,399 R1 REVENUE 825,899 825,899 825,899

400 WATER430 Capital Outlay

- - 430970 Major Reconstruction - Reserve 66,552 66,552 66,552- - - Capital Outlay Totals: 66,552 66,552 66,552

450 Transfers To Other Funds63,788 - 430800 Transfer to Water Fund - - - 63,788 - - Transfers Totals: - - -

63,788 - - WATER Totals: 66,552 66,552 66,552

500 SEWER430 Capital Outlay

- - 430971 Major Reconstruction - Reserve 316,153 316,153 316,153- - - Capital Outlay Totals: 316,153 316,153 316,153

- - - SEWER Totals: 316,153 316,153 316,153

600 REDEVELOPMENT-URBAN RENEWAL420 Materials and Services

- 123,880 420220 Urban Renewal Non_Capital 200,000 200,000 200,000- - 420400 Professional Services - - - - 123,880 - Materials and Services Totals: 200,000 200,000 200,000

430 Capital Outlay273,822 - 200,000 430900 Urban Renewal Expenses - - 273,822 - 200,000 Capital Outlay Totals: - - -

273,822 123,880 200,000 REDEVELOPMENT Totals: 200,000 200,000 200,000

700 STREETS430 Capital Outlay

160,300 206,493 105,000 430900 Street Construction 200,000 200,000 200,000- 430950 Street Reserve 43,194 43,194 43,194


160,300 206,493 105,000 Street Totals 243,194 243,194 243,194

497,910 330,373 305,000 EXPENSE 825,899 825,899 825,899

607,671 521,986 523,399 CAPITAL PROJECTS Totals: - - -


5-7



7 LIBRARY FUND310 Working Capital Carryover

253981 310255 380272 310000 Beginning Fund Balance 409792 409,792 409,792253981 310255 380272 Working Capital Carryover Totals: 409792 409,792 409,792

R1 RevenueTaxes

275648.91 289632 275000 310010 Coos County Tax Levy 275000 275,000 275,000275648.91 289632 275000 Taxes Totals: 275000 275,000 275,000

Intergovernmental Revenues1353.82 1166 0 310020 Intergovt Rev - State 1300 1,300 1,3001353.82 1166 0 Intergovernmental Revenues Totals: 1300 1,300 1,300

Charges for Services1338.68 1672 2591 310030 Copy Machine Receipts 1600 1,600 1,6001338.68 1672 2591 Charges for Services Totals: 1600 1,600 1,600

Miscellaneous Revenues1039 1242 911 310035 Book Sale Revenue 1200 1,200 1,200

4293.86 3930 3548 310040 Postage & Fines 4000 4,000 4,0005332.86 5172 4459 Miscellaneous Revenues Totals: 5200 5,200 5,200

Interest On Investments1560.03 1498 1200 310050 Interest On Investments 1200 1,200 1,2001560.03 1498 1200 Interest On Investments Totals: 1200 1,200 1,200

Fines and Forfeitures475.4 752 374 310060 Lost Books/cards - Reim 700 700 700475.4 752 374 Fines and Forfeitures Totals: 700 700 700

Operating Transfers In6000 6000 6000 310065 Transfer from GF 6000 6,000 6,000

32000 25847 30000 310067 Transfer from Perp Care Fund 35000 35,000 35,00038000 31847 36000 Operating Transfers In Totals: 41000 41,000 41,000

Other Financing Sources0 0 320000 N/P Library 150000 150,000 150,000y , ,

Building Rent 12000 12,000 12,0000 0 0 Total Other Financing Sources 162000 162,000 162,000

Grant Revenue5400 0 310070 Grants 1000 1,000 1,0005400 0 0 Total Grant Revenue 1000 1,000 1,000

329109.7 331739 319624 R1 REVENUE 489000 489,000 489,000

583090.7 641994 699896 Total Revenue 898792 898,792 898,792

410 Personal Services67164 67164 69872 410005 Librarian 71,268 71,268 71,268

12824.82 10041 11040 410008 Childrens Assistant 10,046 10,046 10,04634647.87 26055 33169 410009 Library Assistant 34,833 34,833 34,833

36204 36204 37661 410015 Library Assistant 38,415 38,415 38,4158522.71 9148 9114 410017 Library Cataloger 9,262 9,262 9,262

14888.24 12652 12871 410019 Part Time Help 13,686 13,686 13,6862311.42 2748 2704 410020 Janitor 2,895 2,895 2,895

13507.13 12547 13424 410201 Social Security 13,801 13,801 13,80126268.51 20669 32185 410202 Retirement 31,253 31,253 31,253

16758.6 22829 26087 410203 Health, Vision, Dental 25,830 25,830 25,830465.52 551 507 410204 Workman's Comp Insurance 601 601 601

81.26 84 87 410205 Term & Dependent Life 135 135 1350 410206 Unemployment Insurance 2,706 2,706 2,706

297.5 254 298 410207 Term Life Insurance 315 315 315483.34 400 481 410208 LTD Insurance 516 516 516

234424.92 221346 249500 Personal Services Totals: 255,562 255,562 255,562

420 Materials and Services56 0 420210 Equip Op & Maintenance 250 250 250

720 803 822 420216 Computer Maintenance 720 720 720155 137 200 420217 Maintenance Agreements 200 200 200130 65 420418 Other Operating Expense 300 300 300259 3,522 300 420220 Bldg Op & Maintenance 300 300 300

4,311 4,815 5,000 420281 Heat - Oil 5,000 5,000 5,0002,905 3,158 3,150 420282 Electric 3,600 3,600 3,6001,522 1,526 1,395 420283 Telephone 1,400 1,400 1,4001,573 1,913 1,721 420310 Office Supplies & Expense 1,200 1,200 1,200

0 420313 Bank Service Charge - - 00 507 420320 Small Tools & Equipment 1,000 1,000 1,000

10,822 12,369 11,000 420390 New Books 11,000 11,000 11,000


5-8



110 57 75 420405 Drug Screening 75 75 751,005 180 500 420420 Ed-meetings-membership 500 500 5003,234 1,165 3,000 420430 Insurance 3,000 3,000 3,0001,000 1,000 1,000 420460 Audit Expense 1,000 1,000 1,0001,230 1,839 2,041 420480 Book Binding & Processing 1,500 1,500 1,500

43 0 500 420510 Reimb, Lost/damaged Bk 1,000 1,000 1,000575 575 900 420530 Reading Programs 1,300 1,300 1,300

2,762 537 3,000 420540 Magazines, Periodicals 3,000 3,000 3,0000 208 420610 Legal Publications 300 300 300

32411.49 34376 34604 Materials and Services Totals: 36,645 36,645 36,645

430 Capital Outlay0 0 430830 Major New Equipment 83085 83,085 83,0850 0 430840 Reserve for New Library 250000 250,000 250,000

430850 Repairs/New Library 200000 200,000 200,0000 0 0 Capital Outlay Totals: 533085 533,085 533,085

440 DebtN/P Principal 15000 15,000 15,000N/P Interest 7500 7,500 7,500Total Debt 22500 22,500 22,500

450 Transfers To Other Funds6000 6000 6000 450800 Transfer to General Fund 6000 6,000 6,0006000 6000 6000 Transfers To Other Funds Totals: 6000 6,000 6,000

500 Contingency0 0 500000 Operating Contingency 45000 45,000 45,0000 0 0 Contingency Totals: 45000 45,000 45,000

272836.41 261722 290104 EXPENSE 898,792 898,792 898,792

310254.29 380272 409792 LIBRARY FUND Totals: 0 0 0


5-9



8 LIBRARY MEMORIAL FUND310 Working Capital Carryover

38305 33156 31601 310000 Beginning Fund Balance 31258 31,258 31,25838305 33156 31601 Working Capital Carryover Totals: 31258 31,258 31,258

RevenueInterest On Memorial Fund

201.45 137 109 310010 Interest On Memorial Fund 133 133 133201.45 137 109 Interest Revenue Totals: 133 133 133

Miscellaneous Revenues105 310020 Donations Received

2300 465 60 310030 Donations - Specified 2500 2,500 2,5002405 465 60 Miscellaneous Revenues Totals: 2500 2,500 2,500

2606.45 602 169 Revenue Totals: 2633 2,633 2,633

40911.45 33758 31770 R1 REVENUE 33891 33,891 33,891

420 Materials and Services7754.78 2157 512 420390 Items Specified - Donor

0 420400 Items Specified - Board 2500 2,500 2,5007754.78 2157 512 Materials and Services Totals: 2500 2,500 2,500

430 Capital Outlay0 0 430820 Items Specified - Board 31391 31,391 31,3910 0 0 Capital Outlay Totals: 31391 31,391 31,391

7754.78 2157 512 EXPENSE 33891 33,891 33,891

33156.67 31601 31258 LIBRARY MEMORIAL FUND Totals 0 0 0


5-10



15 AMBULANCE FUND310 Working Capital Carryover

155,301 179,186 76,634 310000 Beginning Fund Balance 37,104 37,104 37,104155,301 179,186 76,634 Working Capital Carryover Totals: 37,104 37,104 37,104

R1 RevenueCharges for Services

396,495 447,485 577,721 310010 Ambulance Service Revenue 550,000 550,000 550,00013,075 13,960 12,650 310020 Fire Med Memberships 14,000 14,000 14,000

(142,677) (171,618) (363,907) 310080 Bad Debts/Medicaid Write-offs (310,000) -310,000 -310,000266,893 289,827 226,464 Charges for Services Totals: 254,000 254,000 254,000

Miscellaneous Revenues

- - 5,000 361060 Sale Of Fixed Assets- 15 20 310040 Donations 100 100 100- 15 5,020 Miscellaneous Revenues Totals: 100 100 100

Interest On Investments690 374 310050 Interest On Investments 112 112 112690 374 - Interest On Investments Totals: 112 112 112

267,583 290,216 231,484 Revenue Totals: 254,212 254,212 254,212

422,884 469,402 308,118 R1 REVENUE 291,316 291,316 291,316

410 Personal Services22,482 22,482 24,012 410007 Paramedic/Firefighter 23,855 23,855 23,85543,087 45,027 44,731 410008 Paramedic 44,595 44,595 44,59542,036 42,036 43,804 410009 Paramedic 44,595 44,595 44,59527,828 31,215 30,000 410018 Volunteer Drivers 25,750 25,750 25,75010,142 10,530 10,887 410201 Social Security 10,618 10,618 10,61825,661 27,509 33,110 410202 Retirement 30,037 30,037 30,03724,103 25,271 28,962 410203 Health, Vision, Dental 25,830 25,830 25,830

5,202 6,386 5,356 410204 Workman's Comp Insurance 6,250 6,250 6,250100 106 101 410205 Life And Accident 113 113 113540 289 500 410206 Unemployment Insurance 2,082 2,082 2,082263 262 239 410207 T Lif I 263 263 263263 262 239 410207 Term Life Insurance 263 263 263430 429 416 410208 LTD Insurance 429 429 429


420 Materials and Services810 4,457 854 420211 Radio Repairs 1,000 1,000 1,000

2,971 2,234 2,500 420213 Equipment repairs 2,000 2,000 2,0001,177 - 600 420214 Tires 1,200 1,200 1,2005,387 8,185 6,319 420215 Fuel - Vehicles 7,500 7,500 7,500

110 156 400 420216 Parts 800 800 800663 666 754 420283 Telephone 800 800 800458 758 800 420310 Office Supplies & Expense 800 800 800

- - 420313 Bank Service Charge - - - - - 150 420321 Small Equipment 300 300 300- 616 989 420400 Hepatitis B Shots 200 200 200- - 420401 Attorney Fees 100 100 100

2,796 3,022 2,500 420402 Contractual Dispatching 3,000 3,000 3,000278 190 300 420405 Drug Screening 200 200 200

1,272 4,966 3,830 420420 Ed - Meetings - Memberships 5,000 5,000 5,000207 106 300 420421 Meals - Transfers 300 300 300

4,620 2,474 7,500 420430 Vehicle Insurance 7,500 7,500 7,500900 900 900 420460 Audit Expense 900 900 900

2,239 2,264 2,200 420470 Maintenance Agreements 2,200 2,200 2,20015,569 15,091 13,000 420480 Ambulance Supplies 12,500 12,500 12,50039,456 46,085 43,896 Materials and Services Totals: 46,300 46,300 46,300

430 Capital Outlay- 133,186 430830 Major New Equipment - - - - - 430970 Equipment Reserve 3,079 3,079 3,079- 133,186 - Capital Outlay Totals: 3,079 3,079 3,079

450 Transfers To Other Funds- - 450800 Transfer To Equip Res

5,000 5,000 5,000 450801 Transfer Gen Fund - Supplies 5,000 5,000 5,0005,000 5,000 5,000 Transfers To Other Funds Totals: 5,000 5,000 5,000

500 Contingency- - 600000 Operating contingency 22,521 22,521 22,521- - - Contingency Totals: 22,521 22,521 22,521

246,330 395,813 271,014 EXPENSE 291,316 291,316 291,316

176,554 73,589 37,104 AMBULANCE Totals: 0 0 0


5-11



16 UTILITY FUND - WATER310 Working Capital Carryover

1,148,107 1,096,153 1,070,232 310000 Beginning Net Working Capital 547,663 547,663 547,6631,148,107 1,096,153 1,070,232 Working Capital Carryover Totals: 547,663 547,663 547,663

Working Capital Carryover Restricted211,952 195,527 - 310010 Net Working Required Reserve 173,561 173,561 173,561211,952 195,527 - Working Capital Carryover Restricted 173,561 173,561 173,561


854,125 866,891 840,621 310030 Water Service Receipts 850,000 850,000 850,0006,025 5,350 5,947 310040 Account Maintenance Fee 5,000 5,000 5,000

860,150 872,241 846,568 Charges for Services Totals: 855,000 855,000 855,000

Interest On Investments4,916 5,110 2,348 310050 Interest On Investments 4,500 4,500 4,5004,916 5,110 2,348 Interest On Investments Totals: 4,500 4,500 4,500

Licenses & Permits187 2,725 3,772 310060 New Water Service In City 500 500 500187 2,725 3,772 Licenses & Permits Totals: 500 500 500

Miscellaneous Revenues36,955 21,016 24,227 310080 Misc Water Revenue 24,000 24,000 24,00036,955 21,016 24,227 Miscellaneous Revenues Totals 24,000 24,000 24,000

Other Financing Sources- - 320000 Note Payable Water System Upgrade - - - - - - Other Financing Sources Totals: - - -

Operating Transfers In63,788 335030 Transfer From Capital Projects - - - 63,788 - - Operating Transfers In Totals: - - -

965,997 901,092 876,915 Revenue Totals: 884,000 884,000 884,000

2,326,056 2,192,772 1,947,147 R1 REVENUE 1,605,224 1,605,224 1,605,224

34 WATER DEPARTMENT410 Personal Services

38,313 29,294 26,788 410100 Public Works Director 28,507 28,507 28,50720,178 19,510 20,171 410110 Sr Equip Op/Supervisor 21,302 21,302 21,30218,906 6,428 42,555 410140 Water Plant Operator 46,362 46,362 46,36241,676 48,810 15,386 410150 Utility Maint/Equip Op 17,780 17,780 17,78018,906 19,284 20,458 410160 Utility Maint/Equip Op 20,728 20,728 20,72818,906 14,023 18,342 410170 Utility Maint/Equip Op 19,389 19,389 19,38919,008 19,909 21,713 410175 Billing Clerk 21,809 21,809 21,809

1,080 680 1,800 410180 Incentive Pay 1,800 1,800 1,8003,807 3,677 1,604 410185 Overtime 4,350 4,350 4,3504,867 4,866 5,036 410190 Office Support 4,654 4,654 4,654

15,324 12,900 13,055 410201 Social Security 14,281 14,281 14,28130,414 19,254 31,570 410202 Retirement 35,659 35,659 35,65951,746 52,858 64,201 410203 Health, Vision, Dental 63,202 63,202 63,202

5,296 5,183 6,645 410204 Workman's Comp Insurance 6,800 6,800 6,800133 106 121 410205 Life And Accident 196 196 196

- 992 8,000 410206 Unemployment Insurance 2,800 2,800 2,800436 306 351 410207 Sick, Comp, Vacation Pay 422 422 422707 493 569 410208 LTD Insurance 1,083 1,083 1,083


420 Materials and Services1,185 10,809 6,874 420211 Software Maintenance 12,000 12,000 12,0006,079 11,065 7,485 420413 Equipment Parts & Repairs 8,000 8,000 8,000

685 245 3,150 420214 Tires 2,000 2,000 2,0009,390 9,341 10,501 420215 Vehicle Fuel 10,000 10,000 10,000

530 343 420216 Parts 500 500 5001,551 1,628 1,866 420217 Maintenance Agreements 2,200 2,200 2,200

28 186 100 420219 Small Equipment Repair 200 200 200- 180 2,200 420220 Bldg Op & Maintenance 2,000 2,000 2,000

69 134 500 420221 City Shop 1,000 1,000 1,0001,543 2,084 3,000 420223 Water Plant 3,000 3,000 3,0001,003 - 420224 Pumping Sheds 1,000 1,000 1,000

- - 420230 Grounds Maint - Water Plant 100 100 10049 - 100 420231 Grounds Maint - Shop 100 100 100

54,447 48,137 80,353 420260 Water System Maintenance 50,000 50,000 50,0002,311 8,019 5,000 420265 Meter Repair 5,000 5,000 5,0002,262 551 2,000 420270 Reservoir Maintenance 2,000 2,000 2,0002,497 2,784 1,210 420280 Telephone 2,500 2,500 2,500


5-12



1,826 2,294 1,700 420281 City Shop Utilities 2,000 2,000 2,00012,241 10,184 18,000 420282 Water Plant Utilities 12,000 12,000 12,00016,019 16,468 18,347 420283 Water Pumps Utilities 16,000 16,000 16,000

1,288 1,501 7,000 420284 Water Reservoir Utilities 3,000 3,000 3,0008,411 8,133 4,862 420310 Office Supplies 5,000 5,000 5,0001,652 2,754 1,720 420320 Small Tools & Equipment 2,000 2,000 2,000

47,443 32,823 32,793 420350 Chemicals 35,000 35,000 35,000273 650 62 420360 Special Clothing 1,000 1,000 1,000

34,708 18,334 20,000 420400 Contractual Services 18,000 18,000 18,000- 1,272 1,000 420401 Attorney Fees 1,000 1,000 1,000

42,976 43,313 41,886 420402 Franchise Fee 42,458 42,458 42,45842 99 200 420405 Drug Screening 200 200 200

5,442 5,931 2,586 420420 Meetings - Ed - Members 5,000 5,000 5,00012,012 5,717 12,000 420430 Insurance 12,000 12,000 12,000

2,500 2,500 2,500 420460 Audit Expense 2,500 2,500 2,500510 674 14,000 420520 DEQ Permits 1,400 1,400 1,400


430 Capital Outlay127,672 22,607 100,000 430830 Major New Equipment 120,000 120,000 120,000300,243 177,175 430840 Major Plant and Facility Improvements 300,000 300,000 300,000

- 430970 Equipment Reserve - 0 0- 430980 Capital Projects Reserve 90,817 90,817 90,817


440 Debt17,362 18,426 19,556 440940 SPWF Loan - Principal 20,754 20,754 20,754

4,665 3,601 2,470 440941 SPWF Loan - Interest 1,271 1,271 1,271- 440950 Go Bond - Principal - - 0- - 440951 Go Bond - Interest - - 0- 440960 Revenue Bond - Principal - - 0- 440961 Revenue Bond - Principal - - 0- 118,625 119,720 440970 SPWF Bond - Principal 120,917 120,917 120,917- 41,175 24,914 440971 SPWF Bond - Interest 23,717 23,717 23,717

22,027 181,827 166,660 Debt Totals: 166,659 166,659 166,659

480 Required Reserve- - 440945 Required Reserve 173,561 173,561 173,561- - - Required Reserve Totals: 173,561 173,561 173,561 q , , ,

450 Transfers To Other Funds- 450800 Transfer To Equip Reserve - - - - 450803 Transfer To Bonded Debt - - - - 300,000 450804 Loan to URA - - -

25,000 25,000 25,000 450805 Transfer To Gen Fund Supp Srvcs 25,000 25,000 25,00032,903 32,903 32,903 450806 Transfer To Gen - Lieu of Tax 32,903 32,903 32,90357,903 57,903 357,903 Transfers To Other Funds Totals: 57,903 57,903 57,903

500 Contingency- - 500000 Operating Contingency 125,000 125,000 125,000- - - Contingency Totals: 125,000 125,000 125,000

1,068,519 946,238 1,225,923 EXPENSE 1,605,224 1,605,224 1,605,224

1,257,537 1,246,534 721,224 WATER DEPARTMENT Totals: (0) 0 (0)


5-13



17 UTILITY FUND - SEWER310 Working Capital Carryover

1,368,422 1,376,097 883,552 310000 Beginning Net Working Capital 620,212 620,212 620,2121,368,422 1,376,097 883,552 Working Capital Carryover Totals: 620,212 620,212 620,212

Working Capital Carryover Restricted91,994 91,994 - 310001 Net Working Capital - Reserve 91,994 91,994 91,994

- 400,000 - 310002 Net Working Capital Future 500,000 500,000 500,000- 310003 Required Reserve II - - 0

91,994 491,994 - Working Capital Carryover Restricted 591,994 591,994 591,994


879,328 946,638 961,205 310010 Sewer Charge Receipts 980,000 980,000 980,00028,000 28,000 28,000 310011 Rate Increase 28,000 28,000 28,000

907,328 974,638 989,205 Charges for Services Totals: 1,008,000 1,008,000 1,008,000

Licenses & Permits- 80 310040 New Sewer Service/Permits - - - - 80 - Licenses & Permits Totals: - - -


Grant Revenue500,000 365000 OBDD/USDA Grant Revenue 500,000 500,000 500,000

- - 500,000 Grant Revenue Totals: 500,000 500,000 500,000

Miscellaneous Revenues240,600 - 7,400 310070 EPA Grant

200 1,405 310080 Misc Sewer Revenue 1,000 1,000 1,000- 350000 Donated Assets

240,800 1,405 7,400 Miscellaneous Revenues Totals 1,000 1,000 1,000

Other Financing Sources64,230 435,770 2,000,000 320000 Note Payable OBDD - - 066,946 - 1,662,000 320010 N/P DEQ 5,500,000 5,500,000 5,500,000, , , Q , , , , , ,

- - 320020 N/P USDA 2,561,000 2,561,000 2,561,000131,176 435,770 3,662,000 Other Financing Sources Totals: 8,061,000 8,061,000 8,061,000

Operating Transfers In- - 335050 Transfer From Equipment Reserve - - - - - - Operating Transfers In Totals: - - -

1,286,733 1,418,730 5,166,168 Revenue Totals: 9,576,000 9,576,000 9,576,000

2,747,149 3,286,821 6,049,720 R1 REVENUE 10,788,206 10,788,206 10,788,206

410 Personal Services19,156 29,294 26,890 410100 Public Wks Director 28,507 28,507 28,50710,089 19,510 20,171 410110 Sr Equip Op/supervisor 21,302 21,302 21,30241,676 42,565 43,872 410130 Sewer Plant Operator 45,621 45,621 45,621

410135 2nd Sewer Plant Operator 45,621 45,621 45,62118,906 6,428 410140 Utility Maint/Equip Op - - 0

- 5,212 15,836 410150 Utility Maint/Equip Op 17,780 17,780 17,7809,453 9,642 10,219 410160 Utility Maint/Equip Op 10,364 10,364 10,3649,453 7,012 9,171 410170 Utility Maint/Equip Op 9,695 9,695 9,695

19,008 19,909 21,712 410175 Billing Clerk 21,809 21,809 21,8091,140 1,380 410180 Incentive Pay 900 900 900

- - 363 410185 Overtime 2,350 2,350 2,3504,867 4,867 7,602 410190 Office support 4,654 4,654 4,654

10,791 10,532 11,921 410201 Social Security 15,958 15,958 15,95821,434 15,984 29,998 410202 Retirement 40,763 40,763 40,76339,751 43,568 56,643 410203 Health, Vision, Dental 71,567 71,567 71,567

3,602 3,826 5,420 410204 Workman's Comp Insurance 7,272 7,272 7,272100 93 104 410205 Life And Accident 218 218 218

- 269 410206 Unemployment 3,129 3,129 3,129329 431 335 410207 Term Life Insurance 475 475 475532 - 517 410208 LTD Insurance 1,232 1,232 1,232


420 Materials and Services2,736 2,288 3,953 420211 Software Maintenance 4,000 4,000 4,000

665 1,127 4,052 420213 Equipment Repairs 7,500 7,500 7,500- - 2,000 420214 Tires 1,200 1,200 1,200

2,182 1,294 1,800 420215 Fuel - Vehicles 1,800 1,800 1,800250 336 413 420216 Parts 500 500 500

- 1,409 600 420219 Small Equipment Repair 1,000 1,000 1,0002,436 892 800 420220 Bldg Op & Maintenance 500 500 500


5-14



1,076 892 3,500 420221 Bldg Op & Maintenance-Shop 3,000 3,000 3,00071 84 4,000 420230 Grounds/Maint Sewer Plant 2,500 2,500 2,500

40,896 19,809 8,000 420250 Rep Swr Lns & Pump Station 30,000 30,000 30,0005,399 5,000 5,000 420265 Meter Replacement 5,000 5,000 5,000

- 420281 Heat-oil-shop - - 027,448 34,475 36,415 420282 Electric 45,000 45,000 45,000

2,677 2,708 3,701 420283 Telephone 3,000 3,000 3,0007,771 7,467 7,354 420310 Office Supplies & Expense 7,000 7,000 7,000

- - 420313 Bank Service Charge - - 02,114 3,921 3,303 420320 Small Tools & Equipment 2,000 2,000 2,000

20,528 33,279 30,000 420350 Chemicals & Lab Equipment 30,000 30,000 30,000249 1,174 2,000 420360 Special Clothing 1,000 1,000 1,000

3,121 2,292 10,000 420400 Contractual 7,000 7,000 7,000- 250 420401 Contractual Attny - - 0

45,778 49,102 52,081 420402 Franchise Fee 46,020 46,020 46,020- 99 40 420405 Drug Screening 200 200 200

37,103 43,087 65,000 420407 Sludge Disposal 120,000 120,000 120,0002,758 3,290 4,148 420420 Ed, Meetings, Membership 1,500 1,500 1,500

24,422 5,385 25,000 420430 Insurance E&O, Gen, Ext Liability 25,000 25,000 25,0002,500 2,500 2,500 420460 Audit Expense 2,500 2,500 2,5007,557 11,510 8,204 420520 DEQ Permits 15,000 15,000 15,000


430 Capital Outlay125,311 4,877 10,000 430830 Major New Equipment 50,000 50,000 50,000

34,857 225,339 20,000 430835 I & I Control 100,000 100,000 100,000495,291 529,962 4,162,000 430840 New Plant 6,563,000 6,563,000 6,563,000

430980 Capital Projects Reserve 150,000 150,000 150,000655,458 760,178 4,192,000 Capital Outlay Totals: 6,863,000 6,863,000 6,863,000

440 Debt- 440900 OBDD Sewer Loan Principal 2,000,000 2,000,000 2,000,000- 440901 OBDD Sewer Loan Interest 20,000 20,000 20,000

80,238 82,663 42,264 441900 SRL Loan (1.6m) Principal 87,736 87,736 87,73614,982 12,557 5,346 441901 SRL Loan (1.6m) Interest 7,484 7,484 7,484

- 106,597 442900 SPWF Loan (95004) Principal - - 012,750 27,479 442901 SPWF Loan (95004) Interest - - 0

DEQ Loan PrinDEQ Loan IntQ

- - 442910 USDA Loan Prin - - - 442911 USDA Loan Int -

107,970 229,296 47,610 Debt Totals: 2,115,220 2,115,220 2,115,220

480 Required Reserve- - 441902 Required Reserve 91,994 91,994 91,994- - 441903 Required Reserve II 500,000 500,000 500,000- - - Required Reserve Totals: 591,994 591,994 591,994

450 Transfers To Other Funds15,000 25,000 25,000 450805 Transfer To GF Support Services 25,000 25,000 25,00028,016 28,016 28,016 450806 Transfer To GF - Lieu of Tax 28,016 28,016 28,01643,016 53,016 53,016 Transfers To Other Funds Totals: 53,016 53,016 53,016


1,256,468 1,496,432 4,837,514 EXPENSE 10,788,206 10,788,206 10,788,206

1,490,681 1,790,389 1,212,206 SEWER FUND Totals: 0 0 0


5-15



19 FIRE FUND310 Working Capital Carryover


R1 RevenueIntergovernmental Revenues

130,000 310010 Committed Property Tax Receipts 137,000 120,000 130,000 130,000 310020 Rural Fire District Receipts 137,000 137,000 137,000120,000 130,000 260,000 Intergovernmental Revenues Totals: 137,000 137,000 274,000

Operating Transfers In120,000 130,000 310040 Transfer From Gen Fund 137,000 137,000 0

- - 310050 Transfer From Equip. Reserve (2010) - - 0120,000 130,000 - Operating Transfers In Totals: 137,000 137,000 -

Miscellaneous Revenue- - 361060 Sale of Fixed Assets - - - - - - Miscellaneous Revenue Totals: - - -

240,000 260,000 260,000 Revenue Totals: 274,000 274,000 274,000

461,652 518,031 576,739 R1 REVENUE 607,934 607,934 607,934

410 Personal Services67,164 67,164 69,835 410004 Fire Chief 71,268 71,268 71,268

1,632 1,632 1,632 410005 Assistant Chief 1,632 1,632 1,63222,482 22,482 24,012 410007 Training Officer 23,855 23,855 23,855

8,825 7,953 8,439 410018 Volunteer Fire Fighter 12,000 12,000 12,0006,427 6,409 6,698 410201 Social Security 7,402 7,402 7,402

21,278 20,959 26,003 410202 Retirement 27,323 27,323 27,32318,109 19,053 19,746 410203 Health, Vision, Dental 19,515 19,515 19,515

3,619 4,029 3,338 410204 Workman's Comp Insurance 3,393 3,393 3,393404 386 404 410205 Life and Accident 68 68 68

410206 Unemployment Insurance 1,631 1,631 1,631157 157 127 410207 Term Life Insurance 158 158 158257 258 213 410208 LTD Insurance 258 258 258


420 Materials and Services694 564 1,500 420211 Radio Repairs 1,000 1,000 1,000

8,529 8,269 8,000 420213 Equipment Repairs 8,000 8,000 8,0001,989 - 1,200 420314 Tires 1,200 1,200 1,2004,244 4,996 4,500 420215 Fuel - Vehicles 4,500 4,500 4,5001,459 615 800 420216 Parts 1,000 1,000 1,000

- 500 420217 Maintenance Agreements 500 500 500496 198 420218 Other Operating Expenses - - 0

2,310 1,360 2,200 420220 Bldg Op & Maintenance 3,000 3,000 3,0001,154 3,023 3,609 420281 Heat- Oil 4,700 4,700 4,7003,907 4,088 3,948 420282 Electric 5,300 5,300 5,3001,470 1,411 1,599 420283 Telephone 1,700 1,700 1,700

327 427 347 420310 Office Supplies 500 500 500508 3,199 600 420320 Small Tools & Equipment 1,000 1,000 1,000

- 553 1,500 420360 Uniforms & Special Clothing 1,000 1,000 1,000710 739 800 420402 Contractual Dispatching 800 800 800

75 - 75 420403 Drug Screening 150 150 1501,997 3,793 1,180 420420 Ed-meetings-memberships 3,600 3,600 3,600

14,784 913 15,000 420430 Insurance - Fire,boiler, veh 15,000 15,000 15,000900 1,000 1,000 420460 Audit Expense 1,000 1,000 1,000215 615 1,500 420550 Fire Prevention Materials 500 500 500


430 Capital Outlay- 5,922 430830 Major New Equipment 10,000 10,000 10,000- - 430970 Equipment Reserve 260,074 260,074 260,074

25,000 430980 Building Consultant 40,000 40,000 40,000- 1,625 Building Reserve 33,408 33,408 33,408- 7,547 25,000 Capital Outlay Totals: 343,482 343,482 343,482

450 Transfers To Other Funds7,500 7,500 7,500 450805 Transfer To GF - Supp Services 7,500 7,500 7,5007,500 7,500 7,500 Transfers To Other Funds Totals: 7,500 7,500 7,500


203,621 201,292 242,805 EXPENSE 607,934 607,934 607,934

258,031 316,739 333,934 FIRE FUND Totals: 0 0 0


5-16



20 SIDEWALK FUND310 Working Capital Carryover


R1 RevenueOperating Transfers In

5,000 310010 Transfer From STSF Fund5,000 5,000 311100 State Gas Tax Distribution 5,000 5,000 5,000

5,000 5,000 5,000 Operating Transfers In Totals: 5,000 5,000 5,000

Interest On Investments70 83 88 310050 Interest On Investments 82 82 8270 83 88 Interest On Investments Totals: 82 82 82

Miscellaneous Revenue- - 314010 Sidewalk Principal - - - - - - Miscellaneous Revenue Totals: - - -

5,070 5,083 5,088 Revenue Totals: 5,082 5,082 5,082

15,357 20,329 25,418 R1 REVENUE 16,500 16,500 16,500

420 Materials and Services110 - 420370 Sidewalk Const & Repair - - - 110 - - Materials and Services Totals: - - -

430 Capital Outlay14,000 430830 Sidewalk Construction 16,500 16,500 16,500

- - 14,000 Capital Outlay Totals: 16,500 16,500 16,500

110 - 14,000 EXPENSE 16,500 16,500 16,500

15,247 20,329 11,418 SIDEWALK FUND Totals: - - -


5-17



21 PROPERTY MANAGEMENT310 Working Capital Carryover

(40,376) 102,506 113,757 310000 Beginning Fund Balance 125,245 125,245 125,245(40,376) 102,506 113,757 Working Capital Carryover Totals: 125,245 125,245 125,245

R1 Revenue272,005 3,218 1,881 310030 Sale Of Property 50,000 50,000 50,000228,906 310033 Participation in Road Cost - - 0

2,100 2,205 2,205 310040 Charter Cable Lease 2,205 2,205 2,205103,828 310140 N/P CCEC - - 0606,839 5,423 4,086 Miscellaneous Revenue Totals: 52,205 52,205 52,205

Operating Transfers In25,000 25,000 25,000 370130 Transfer from General Fund 25,000 25,000 25,00025,000 25,000 25,000 Operating Transfers In Totals: 25,000 25,000 25,000


643,968 41,694 40,400 Revenue Totals: 88,205 88,205 88,205

603,592 144,200 154,157 R1 REVENUE 213,450 213,450 213,450

420 Materials and Services46,104 1,835 3,912 420310 Misc Administrative Expense 4,000 4,000 4,000

3,416 3,607 420320 Professional Services 10,000 10,000 10,00049,520 5,442 3,912 Materials Totals: 14,000 14,000 14,000

430 Capital Outlay426,567 - 430985 GP Industrial Site 20,000 20,000 20,000426,567 - - Capital Outlay Totals: 20,000 20,000 20,000

440 Debt50,000 - 440900 Repay Loan - Capital Projects 25,000 25,000 25,00018,987 19,274 19,384 440910 N/P City Hall - Principal 19,368 19,368 19,368

6,013 5,726 5,616 440920 N/P City Hall - Interest 5,632 5,632 5,632, , , y , , ,N/P CCEC 103,828 103,828 103,828

75,000 25,000 25,000 Debt Totals: 153,828 153,828 153,828

500 Contingency500000 Operating Contingency 25,622 25,622 25,622

- - - Contingency Totals: 25,622 25,622 25,622

551,087 30,442 28,912 EXPENSE 213,450 213,450 213,450

52,505 113,758 125,245 PROPERTY MANAGEMENT Totals - - -


5-18



29 PERPETUAL CARE310 Working Capital Carryover


R1 RevenueWorking Capital Carryover Restricted

646,177 646,177 646,177 310020 Reitman Donation - Library 646,177 646,177 646,1771,292,364 1,292,364 1,292,364 310030 Reitman Donation - CCB 1,292,364 1,292,364 1,292,3641,938,541 1,938,541 1,938,541 Working Capital Carryover Restricted 1,938,541 1,938,541 1,938,541

Interest On Investments38,590 23,126 47,897 310025 Reitman Investment Earnings - Library 30,000 30,000 30,00077,284 46,332 95,874 310035 Reitman Investment Earnings - CCB 60,000 60,000 60,000

115,873 69,458 143,771 Interest On Investments Totals: 90,000 90,000 90,000

2,374,223 2,344,262 2,406,879 REVENUE 2,403,339 2,403,339 2,403,339

420 Materials and Services1,180 1,244 1,220 420313 Bank Svs Chg - Lib 1,300 1,300 1,3002,240 2,368 2,320 420314 Bank Svs Chg - CCB 2,600 2,600 2,6003,420 3,612 3,540 Materials Totals: 3,900 3,900 3,900

430 Capital Outlay430820 Items Specified - Library 118,632 118,632 118,632430830 Items Specified - Council CCB 237,266 237,266 237,266

- - - Capital Outlay Totals: 355,898 355,898 355,898

450 Transfers to Other Funds64,000 51,695 60,000 450805 Transfer to General fund 70,000 70,000 70,00032,000 25,847 30,000 450800 Transfer to Library Fund 35,000 35,000 35,00096,000 77,542 90,000 Transfers to Other Funds Totals: 105,000 105,000 105,000

480 Required Reserve646,177 646,177 646,177 480820 Required Reserve - Library 646,177 646,177 646,177

1,292,364 1,292,364 1,292,364 480830 Required Reserve - CCB 1,292,364 1,292,364 1,292,3641,938,541 1,938,541 1,938,541 Required Reserve Totals: 1,938,541 1,938,541 1,938,541

2,037,961 2,019,695 2,032,081 EXPENSE 2,403,339 2,403,339 2,403,339

336,262 324,567 374,798 Perpetual Care Fund Totals: - - -

10,912,587 10,748,431 13,312,887 Other Funds Revenue Totals 17,989,866 17,989,866 17,989,866 6,330,776 5,844,058 9,427,405 Other Funds Expense Totals 17,989,866 17,989,866 17,989,866

4,581,811 4,904,373 3,885,482 OTHER FUNDS Totals (0) (0) (0)

2,367,433 2,517,369 3,970,554 General Fund Revenue Totals 2,451,760 2,451,760 2,451,760 1,793,721 1,980,633 3,445,581 General Fund Expense Totals 2,451,760 2,451,760 2,451,760

573,712 536,736 524,973 GENERAL FUND Totals - - -

5,155,523 5,441,109 4,410,455 TOTAL GENERAL & OTHER FUND (0) 0 (0)

13,280,020$ 13,265,800$ 17,283,441$ Revenue Totals 20,441,626$ 20,441,626 20,441,626$ 8,124,497$ 7,824,691$ 12,872,986$ Expense Totals 20,441,626$ 20,441,626 20,441,626$


5-19

Section 6

Long Term Goals, Capital Improvements and Projections...

City of Coquille Goal Setting For the Budget Years 2012 – 2013 The City Council, staff and the public met in a goal setting session in February 2012 which updated and revised goals set in 2011. The follow long-term goals were updated.

Activity Goal Specific Objective Performance Measure Economic

Development GP Site

Development McKay’s Market Maintain

Contact and encourage

project

Spoke with Mr. McKay at the Riverwalk ribbon-cutting about

timing he reconfirmed his commitment to the project but

on his timeline. Possible URA

Incentives Have offered to take to URA

Board request for development assistance.

Coos Curry Electric

Cooperative

Offered incentive to meet development criteria regarding

lighting. Shared road and utility cost, loan

from CCEC to be repaid in 5 years or upon sale of additional

adjacent property. Other GP Site Sales Marketing Sign located on property. Placed on homepage of website. Downtown Re-

development Reserve for promotion increased

to $32,000 in 2013 Funded the Coquille Chamber

Quality of Life Health and Recreation

Opportunity

Riverwalk Obtain Funding through Grants, donations and

City

Fundraising by the Friends of the Riverwalk

Approached the Port of Bandon City donated $14,000 from

Sidewalk Fund Received State Grant $100,000 Contract within

funding limits Re-bid project after Original

Bids to high Let contract job finished by Sept

2012 Health and

Recreation Opportunity

Swimming Pool Grant and Fundraising

Raise $1,400,000


6-1

Activity Goal Specific Objective Performance Measure Quality of Life Health and

Recreation Opportunity

Swimming Pool URA Participation

URA Committed $500,000 contingent upon fund-raising.

City Participation

City Committed $130,000 from Perpetual Care for Community

Services. Contract let and pool opened

within one week of normal operating season.

Early indications are that savings from heating and increased usage will offset additional

lifeguards and electrical cost. Communication Webpage City to develop

new webpage Page more

flexible than current page.

Research vendors.

Select Vendor. Contract for content. Staff training. Add specific custom modules. Take live after build. Emergency

Communications Auto dialer to all

phone and email in city

Select Provider Research vendors.

Code Red Select Vendor. Gather Phone Numbers from

Verizon and water accounts Voluntary Sign-up on Webpage. Staff Training. Test System. Newsletter Monthly update To citizens Prepare and deliver newsletter.

Infrastructure Water Plant Water Master Plan Capital Projects Plan

Incorporate Water Master Plan into Capital Projects Plan.

Sewer Plant Sewer Master Plan Capital Projects Plan

Incorporate Sewer Master Plan into Capital Projects Plan.

Remove DEQ Moratorium

Plant Upgrade Complete $10,800,000 upgrade

Street Street Master Plan Capital Projects Plan

Incorporate Street Master Plan into Capital Projects Plan

Sidewalk Specify Sidewalk Library Fundraising Fire Station Fundraising Police

Accreditation Officer Training and facility

upgrade


6-2

City of Coquille

Capital Improvement Program: Significant Non‐recurring Projects

Waste Water Plant Renovation – The City of Coquille is well underway on the construction of our new wastewater plant. As of June 2012 the plant was approximately 50% completed and schedule for completion in April 2013. The current year budget is $6,500,000 and total project cost is $10,800,000. Budgeted cost are more than 50% because the budget was developed prior to knowing the actual progress that would be made on the plant by the end of the fiscal year.

Coquille Riverwalk ‐ Funds for the Riverwalk are being raised and plans developed by The Friends of the Coquille Riverwalk a non‐profit corporation. The preliminary engineering work was done with a $50,000 grant from the Coquille Urban Renewal Agency. The total project cost is $1,500,000. For that reason the project is being done in phases with Phase I consisting of paving the parking lot and the surface of the old railroad trestle. In 2011 the City received a parks grant for 146,000 that combined with funds from the Riverwalk committee, the Port of Bandon and the City of Coquille. Phase 1 will be completed in early 2013.

Coquille Library – The Coquille Library is currently housed in the Community Building. Based on a recommendation by a consultant a facility that will serve the area for the next twenty years needs to be about 10,000 square foot, the librarian is currently inquiring about a location owned by the Les Schwab Retirement Trust that is being used as a supermarket. The market is relocating to the Riverside Project in 2010. The library intends to purchase the property using funds received from the Perpetual Care Trust as a down payment and renting the building to a commercial interest while additional funds to renovate it are raised. The 2012‐13 budgeted expenditure is $200,000 and the total project cost is $1,500,000.

Coquille Firehouse‐Beginning in 2009 the fire fund established a reserve for the new firehouse in the amount of $20,000. As funds become available an architect will be hired to develop plans and cost and at that point fund‐raising will begin. A rough estimate for a new fire hall would be $2,000,000.

Coquille Pool – The pool is over 50 years old and needs to be replaced. A three phase plan was developed and phase one, the new bathhouse was completed. Phase two was completed in June 2012 at a cost of $2,000,000. The pool committee has raised over $1,400,000 and secured a commitment of $500,000 from the Coquille Urban Renewal Agency contingent upon acquisition of grants to complete the next phase the balance was provided by the Perpetual Care Fund.

Major Street Repairs – In 2008 the City of Coquille passed a business license fee that is assessed on motor fuel sales. The fee is 3 cents per gallon and has averaged $100,000 per year for the past two years. It is restricted to capital street and sidewalk projects. To date it has been matched with General Fund money and re‐paved 1st Street in front of Safeway, the sidewalk along Baxter between 1st and 2nd and a city block between Folsom and Gould bounded by 7th and 9th streets. The survey of Coquille streets shows the total repairs needed for Coquille Streets to be over $9,000,000 and $200,000 is budgeted in 2013.

Elevated Water Storage Facilities – The City water master plan calls for two elevated storage reservoirs. The Water Fund has budgeted $90,000 into a reserve account in this year, the total project cost is estimated to be $1,500,000 for each reservoir.


6-3

City of Coquille Capital Improvement Plan For the Budget Year 2012-2013 The City of Coquille has over $9,500,000 in planned capital improvements in the next five years. Some of the projects are required, like the sewer plant upgrades. The City has a moratorium on new connections under an agreement with Oregon’s Department of Environmental Quality. The sewer projects alone will make up $6.5 million dollars of the projects. The financing for these improvements in excess of the grants and City participation will be revenue bonds and do not apply to the debt limit imposed by state law. The sewer rates will need continued increases in the future. The fact that the City will have issued over 11 million dollars in revenue bonds on the water and sewer plant reconstruction projects may affect its ability either to issue general obligation bonds or the interest rate such bonds would carry in light of the current environment for public debt. The budget committee considered borrowing $1.2 million to make a major effort to repair some of Coquille’s worst streets, using the recently passed business license fee on fuel stations to provide the debt service. However after considering all the variables it was decided to fund the repairs on a pay as you go basis. In addition the city has some plans for capital improvements which will have to be funded by volunteers and grants simply city funds are being used for more basic needs. Foremost of these is the new swimming pool and river walk and sufficient progress has been made for both of these to go to bid in September 2011. The pool was finished in June 2012 and the Riverwalk is scheduled for completion in October 2012. The capital projects plan will have impacts on the operational budget of the City. The water plant improvements were funded by a loan which will be repaid by the Water Fund using increas3es in fees that have been budgeted in the past five years. The sewer plant funding will be the same, funding has been secured, and we began construction in 2011. The plant will be completed in 2013 and sewer rates which have been increased will need to continue to cover additional debt service and operation expense, primarily the addition of a 2nd licenses plant operator. Our hope to train an existing employee proved to be erroneous given the additional maintenance the plant requires. The Riverwalk, and the new pool were both funded primarily by donations and grants obtained by the respective committees, will additional funding coming from the City of Coquille and Port of Bandon. The cost of improvements at the former GP site will be paid by purchasers of the property. The streets and sidewalks are from a revenue source that is restricted to capital improvements: the Library and Community Services have an endowment.


6-4

CAPTIAL IMPROVEMENT PLAN SUMMARY

General Capital Information: Coquille is committed to major upgrades in its sewer system as part of an agreement with the Oregon DEQ. The total of this project will be about $10,800,000 and will be paid for by increase in the rates for service. The improvements to our Streets are from a business license fee assessed on gas stations. Capital projects in the general fund come from General Fund resources. The list of items below will come from reserves of operating revenues, fundraising efforts, proposed tax increases, interest from the Rietman Trust, and grant writing activities and volunteers. The capital projects listed will prevent the City from undertaking other capital projects but will not restrict the operations of the city, in addition with the exception the mandated sewer plant upgrade, these projects were chosen by the City Council and citizens of the City as the most needed. Support Services: We were planning to replace our server, workstations and upgrading our accounting system to the most current version in 2012. Due to additional responsibilities of the finance director the project was delayed to this year.


6-5

Community Services: The Coquille Pool was completed in 2012. The Pool Committee hopes to start fundraising for the next phase early in 2013 which would be a lap pool as well.

Community Building renovations in 2013 include repairs to the floors and kitchen upgrades. The income from the Reitman Trust will provide operating funds as provided by the trust agreement.


6-6

Parks: Preliminary work on the Coquille Riverwalk has begun with location and engineering work being done in 2006. Fund raising, grants and general fund dollars will fund this project. For 2012 the City received a State of Oregon Parks grant and will go to bid on a parking area and paving of the railroad trestle.

Library: A needs assessment for the library’s physical plant showed the need for a building approximately three times as large as the existing facility over the next 20 years. The funds from the Rietman library trust will be used to fund a reserve to cover this major purchase. An appropriate site has been identified as the building currently occupied by McKay’s Market and plans were made to purchase the building in 2010 and rent it until more funds could be raised for the remodel. However the move by the market has been delay until later as Mr. McKay has delayed building his new market at the GP site. Library Memorial Funds: Funded by donations of individual’s in a loved one’s name these improvements are sometimes specified for a particular project.


6-7

Capital Projects Fund: As mentioned above the sewer plant construction is ongoing and scheduled for completion in 2012. Below is a photo of the new Sequential Batch Reactor.

Street and Sidewalk Projects There will be paving and sidewalk repair projects done on an on-going basis. The current year project is $200,000. The next project is in 2015.


6-8

Equipment for Water, STSF and Sewer Funds: A 2011 we replaced a section of water line that has broken several time and slip-lining a sewer pipe to control the inflow of groundwater there. In 2012 a SCADA monitoring system will be put in the storage tanks and reservoirs. Property Management: We used the proceeds from the sale of a portion of the former Georgia Pacific property to install the road and utilities. Other areas are not accessible and will be sold to continue the development until the site has completely been utilized. Fire & Ambulance: A new ambulance was purchased in 2011 and reserves are building for a new fire truck in 2013. These purchases are part of a planned replacement program that acquires a new ambulance every five years and fire vehicles as funding accumulates.


6-9

CITY OF COQUILLECapital Improvements Plan2012 - 2018 Construction Years

Project Description 2013-14 2014-15 2015-16 2016-2017 2017-2018 Total Cost

Support Services FY14 FY15 FY16 FY17 FY18 Project Totals:Computer Equipment Replacement -$ -$ -$ -$ -$ -$ Major City Hall Repair 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 50,000$ Total Support Services 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 50,000$

Police FY14 FY15 FY16 FY17 FY18 Project Totals:Major Equipment Replacement 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 50,000$ Total Police 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 50,000$

Community Services 0 0 0 0 0 Project Totals:Pool Replacement -$ -$ -$ -$ -$ -$ Equipment ReplacemntComm Bldg Renovation 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 200,000$ Total Community Services 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 200,000$

Parks FY14 FY15 FY16 FY17 FY18 Project Totals:Paving at Sturdivant ParkRiverwalk -$ 100,000$ -$ -$ -$ 100,000$ Total Parks -$ 100,000$ -$ -$ -$ 100,000$

State Tax Street Fund FY14 FY15 FY16 FY17 FY18 Project Totals:Equipment Reserve 122,112$ 158,499$ 199,014$ 243,426$ 293,205$ 293,205$ Total State Tax Street Fund -$ -$ -$ -$ -$ 293,205$

Capital Projects Fund FY14 FY15 FY16 FY17 FY18 Project Totals:Water Projects Reserve 77,255$ 87,892$ 98,513$ 109,166$ 119,803$ 119,803$ Sewer Projects 327,463$ 338,515$ 349,496$ 360,608$ 371,656$ 371,656$ Streets -$ 250,000$ -$ 250,000$ -$ 500,000$ Street Reserve 147,207$ 54,286$ 164,459$ 78,104$ 195,044$ 195,044$ Total Capital Projects Fund -$ 250,000$ -$ 250,000$ -$ 1,186,503$

Library FY14 FY15 FY16 FY17 FY18 Project Totals:Reserve for Major New Equipment 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Reserve for New Library 492,015$ 469,869$ 443,913$ 414,026$ 380,075$ 380,075$ Total Library -$ -$ -$ -$ -$ 410,075$

Library Memorial Fund FY14 FY15 FY16 FY17 FY18 Project Totals:Library Memorial Fund -$ -$ -$ -$ -$ -$ Total Library Memorial Fund -$ -$ -$ -$ -$ -$

Ambulance FY14 FY15 FY16 FY17 FY18 Project Totals:Major New Equipment -$ -$ -$ -$ Equipment Reserve 18,079$ 33,079$ 48,079$ 63,079$ 78,079$ 78,079$ Total Ambulance -$ -$ -$ -$ 78,079$ 78,079$

Water FY14 FY15 FY16 FY17 FY18 Project Totals:Major New Equipment 100,000 100,000 100,000 100,000 100,000 500,000$ Equipment Reserve - - - - - -$ Capital Projects Reserve 126,154 103,285 86,919 57,502 13,656 13,656$ Total Water 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 513,656$

Sewer FY14 FY15 FY16 FY17 FY18 Project Totals:


6-10

CITY OF COQUILLECapital Improvements Plan2012 - 2018 Construction Years

Project Description 2013-14 2014-15 2015-16 2016-2017 2017-2018 Total CostMajor New Equipment 50,000 50,000 50,000 50,000 50,000 250,000$ Reserve for I & I Control 20,000 20,000 20,000 20,000 20,000 20,000$ Equipment Reserve 25,000 50,000 75,000 100,000 125,000 125,000$ Capital Projects Reserve 15,000 30,000 45,000 60,000 75,000 75,000$ Total Sewer 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 470,000$

Fire FY14 FY15 FY16 FY17 FY18 Project Totals:New Building - - - - - -$ New Equipment - - - - - Building Reserve 245,000 250,000 255,000 260,000 265,000 265,000$ Equipment Reserve 15,000 20,000 25,000 30,000 35,000 35,000$ Total Fire -$ -$ -$ -$ -$ 300,000$

Sidewalk Fund FY14 FY15 FY16 FY17 FY18 Project Totals:Sidewalk Construction 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 25,000$ Total Property Management 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 25,000$

Property Management FY14 FY15 FY16 FY17 FY18 Project Totals:GP Industrial Site 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$ Cost of Public Rights of Way -$ Total Property Management 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$

Perpetual Care FY14 FY15 FY16 FY17 FY18 Project Totals:Reserve Library -$ Reserve Comm Svcs Bldg -$ Total Perpetual Care -$ -$ -$ -$ -$ -$

Total CIP Over Time 315,000$ 665,000$ 315,000$ 565,000$ 393,079$ 3,883,313$ FY14 FY15 FY16 FY17 FY18 Project Totals


6-11

CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportGeneral Fund Five year Forecast

2013 2014 2015 2016 2017 2018Adopted Description Projected Projected Projected Projected Projected

GENERAL FUNDWorking Capital Carryover

534,173 Beginning fund balance 448,917 487,341 501,648 390,911 353,635 534,173 WC Carryover Totals: 448,917 487,341 501,648 390,911 353,635

Taxes1,020,000 Current taxes 1,049,160 1,076,504 1,103,849 1,131,193 1,158,537 (137,000) Committed to Fire Fund (137,000) (137,000) (137,000) (137,000) (137,000)

65,000 Prior taxes 68,611 72,241 75,870 79,500 83,129 2,500 Taxes In Lieu 2,500 2,500 2,500 2,500 2,500

950,500 Taxes Totals: 983,271 1,014,245 1,045,219 1,076,193 1,107,166

Franchise Fees175,000 Pacific Power & Light 187,871 199,257 210,643 222,029 233,415

16,500 Charter Comm 16,536 16,634 16,733 16,831 16,929 15,000 Verizon 13,813 12,417 11,020 9,623 8,226

1,500 Wadsworth. Garbage 1,500 1,500 1,500 1,500 1,500 41,000 Water utility 40,725 40,124 39,524 38,923 38,322 54,000 Sewer utility 56,896 59,544 62,192 64,840 67,487 15,000 N W Natural 16,151 17,568 18,985 20,401 21,818

9,000 Comspan 9,605 10,042 10,478 10,914 11,351 327,000 Franchise Fees Totals: 343,098 357,086 371,073 385,061 399,048

Licenses & Permits900 Liquor license 994 1,050 1,106 1,162 1,218 100 Miscellaneous licenses 100 100 100 100 100

1,000 Licenses & Permits Totals: 1,094 1,150 1,206 1,262 1,318

Intergov.- St. Seared Revenues6,000 Cigarette tax 5,931 5,830 5,729 5,628 5,527

45,000 Liquor tax 44,056 42,883 41,710 40,536 39,363 32,000 State Revenue Searing 30,946 30,516 30,086 29,656 29,226 83,000 Intergov.- St. Seared Rev.Totals: 80,933 79,229 77,524 75,820 74,115

Licenses & Permits - Receipts1,000 Planning application fees 1,000 1,000 1,000 1,000 1,000 1,000 Licenses & Permits - Receipt Ttl: 1,000 1,000 1,000 1,000 1,000

Fines & Forfeitures500 Parking fines 500 500 500 500 500

30,000 Fines - State Seared 30,000 30,000 30,000 30,000 30,000 30,500 Fines & Forfeitures Totals: 30,500 30,500 30,500 30,500 30,500

Charges - Comm. Services Rev.31,000 Swim pool receipts 28,985 29,582 30,180 30,777 31,374


6-12



500 Vending machine receipt 500 500 500 500 500 20,000 Skating receipts 22,467 24,625 26,782 28,939 31,097

1,000 Skating concessions 1,116 1,269 1,423 1,577 1,730 500 Miscellaneous receipts 500 500 500 500 500

12,000 CCB rental receipts 12,363 12,728 13,093 13,458 13,824 3,848 Rent - Senior Nutrition 3,848 3,848 3,848 3,848 3,848 6,000 CCB apt rent 6,000 6,000 6,000 6,000 6,000

700 Rental - gazebo 700 700 700 700 700

75,548 Charges - Comm. Srv. Rev. Totals: 76,479 79,753 83,026 86,299 89,572

Charges - Parks & Rec Rev.20 Reimbursable revenue P&R 21 20 20 19 19

800 Sturd Park - camping fees 1,000 1,000 1,000 1,000 1,000 820 Charges - Parks & Rec Rev. Ttl: 1,021 1,020 1,020 1,019 1,019

Interest on Investments5,000 Interest on investments 1,122 1,218 1,254 977 884 5,000 Interest on Investments Totals: 1,122 1,218 1,254 977 884

Miscellaneous Revenue1,000 Copies, maps, etc. 1,000 1,000 1,000 1,000 5,000 1,200 Police Department Fees - - -

- SRO Program Donations - - - - - 400 PD crime prevention donations 400 400 400 400 400 400 Community Donations 400 400 400 400 400

- Employee P/R reimb - - - - - - Sale of fixed assets - - - - -

2,000 Lien searches 2,000 2,000 2,000 2,000 2,000 20,000 Management fee - URA 20,000 20,000 20,000 20,000 20,000 25,000 Miscellaneous Revenue Totals: 23,800 23,800 23,800 23,800 27,800

Grant Revenue5,000 OCZMA 5,000 5,000 5,000 5,000 5,000 5,000 Marine Board Grant 5,000 5,000 5,000 5,000 5,000

- St Marine Bd - ramp maint. - - - - - 16,000 School Resource Officer SD#8 - - - - -

2,000 3 Flags Campaign Grant 2,000 2,000 2,000 2,000 2,000 500 Law Enforcement Block G 200 200 200 200 200

27,500 Traffic Safety Grant 1,500 1,500 1,500 1,500 1,500 10,000 Overtime Grants 36,000 36,000 36,000 36,000 36,000 18,000 DLCD grant - comp plan - - - - -

- Community Support Grants - - - - - 2,000 TGM Grant - - - - - 4,800 CIS grant - - - - -


6-13



- Homeland Security - - - - - 30,000 Pool Grants - - - - - 48,000 Riverwalk Grants 100,000 100,000 100,000 100,000 100,000 50,000 Housing Grant 24,000 24,000 24,000 24,000 24,000

218,800 Grant Revenue Totals: 173,700 173,700 173,700 173,700 173,700

Operating Transfers In25,000 Transfer From Water Dept 25,000 25,000 25,000 25,000 25,000

5,000 Transfer From Ambulance 5,000 5,000 5,000 5,000 5,000 25,000 Transfer From Sewer Dep 15,000 15,000 15,000 15,000 15,000

6,000 Transfer From Library 6,000 6,000 6,000 6,000 6,000 7,500 Transfer From Fire Fund 7,500 7,500 7,500 7,500 7,500

32,903 Transfer Lieu Of Taxes - Water 32,903 32,903 32,903 32,903 32,903 28,016 Transfer Lieu Of Taxes - Sewer 28,016 28,016 28,016 28,016 28,016 70,000 Transfer From Perp. Care Trust 60,000 60,000 60,000 60,000 60,000

199,419 Operating Transfers In Totals: 179,419 179,419 179,419 179,419 179,419

2,451,760 Total Revenues 2,344,355 2,429,460 2,490,388 2,425,960 2,439,176

NON DEPARTMENTALTransfers To Other Funds

6,000 Transfer to Library 6,000 6,000 6,000 6,000 6,000 - Transfer to Fire Fund

25,000 Transfer to Prop. Mgmt Fund Bldg. 25,000 25,000 25,000 25,000 25,000 31,000 Transfer To Other Funds Totals: 31,000 31,000 31,000 31,000 31,000

Contingency308,000 Operating Contingency 487,341 501,648 390,911 353,635 298,038 308,000 Contingency Totals: 487,341 501,648 390,911 353,635 298,038

Unappropriated Ending Fund Bal.108,709 Unappropriated Ending Fund Bal - 108,709 Unappropriated Ending Fund Ttl - - - - -

447,709 NON DEPARTMENTAL Totals: 518,341 532,648 421,911 384,635 329,038

POLICY AND LEGISLATIONMaterials and Services

18,000 Attorney Fees 18,000 18,000 18,000 18,000 18,000 1,200 Municipal Judge 1,200 1,200 1,200 1,200 1,200 4,000 Travel And Training 5,000 5,000 5,000 5,000 5,000 5,500 Memberships 5,000 5,000 5,000 5,000 5,000 7,500 Council Goals 7,000 7,000 7,000 7,000 7,000 3,000 Ordinance Codification 2,500 2,500 2,500 2,500 2,500

11,000 External Support 16,000 16,000 16,000 16,000 16,000


6-14



32,208 Reserve for Coquille Promotion 48,208 64,208 80,208 96,208 112,208 82,408 Materials and Services Totals: 102,908 118,908 134,908 150,908 166,908

82,408 POLICY AND LEGISLATION Ttl. 102,908 118,908 134,908 150,908 166,908

SUPPORT SERVICESPersonal Services

84,963 City Manager 87,512 90,137 92,841 95,627 98,495 71,268 Finance Director 73,406 75,608 77,876 80,213 82,619 19,550 Accounting Technician (AP) 20,137 20,741 21,363 22,004 22,664 43,618 Accounting Technician (PR) 44,927 46,274 47,663 49,092 50,565 16,784 Social Security 17,288 17,806 18,340 18,891 19,457 43,461 Retirement 44,580 46,608 48,636 50,664 52,692 48,315 Health,vision,dental 49,815 51,860 53,905 55,950 57,994

481 Workman's Comp Insurance 500 498 497 495 494 165 Life And Accident 152 161 170 179 187 658 Unemployment Insurance 600 600 600 600 600 384 Term Life Ins. 384 384 384 384 384 628 LTD Ins. 623 626 629 633 636

330,275 Personal Services Totals: 339,922 351,304 362,904 374,730 386,788

Materials and Services12,000 Software Maintenance 14,000 14,000 14,000 14,000 14,000

5,000 Computer Support 500 500 500 500 500 500 Printer Maintenance 500 500 500 500 500

4,000 Copy Machine Maintenance 4,500 4,500 4,500 4,500 4,500 5,000 Bldg Maintenance - City hall 10,000 10,000 10,000 10,000 10,000

11,000 Electric 11,654 12,122 12,590 13,058 13,526 2,700 Telephone 2,800 2,800 2,800 2,800 2,800 6,500 Office Supplies 6,500 6,500 6,500 6,500 6,500 2,000 Postage 2,000 2,000 2,000 2,000 2,000 2,500 Bank Service Charge 2,500 2,500 2,500 2,500 2,500 3,000 New Equipment - Lease 3,000 3,000 3,000 3,000 3,000 1,000 Small Equipment 1,000 1,000 1,000 1,000 1,000 7,400 Contractual/janitorial 7,600 7,600 7,600 7,600 7,600

75 Drug Screening 100 100 100 100 100 6,000 Travel & Training 8,000 8,000 8,000 8,000 8,000 4,500 Membership Dues 1,500 1,500 1,500 1,500 1,500

40,000 Ins & Fidelity Bonds 40,000 40,000 40,000 40,000 40,000 3,000 Budget & Election Expense 3,000 3,000 3,000 3,000 3,000

11,000 Audit Expense 11,000 11,000 11,000 11,000 11,000 1,200 Legal Publications 1,000 1,000 1,000 1,000 1,000 3,500 Professional Services 1,000 1,000 1,000 1,000 1,000 1,100 Lien Searches 1,100 1,100 1,100 1,100 1,100

132,975 Materials and Services Totals: 133,254 133,722 134,190 134,658 135,126


6-15



Capital Outlay20,000 Computer/equip replacement - - - - -

- Major New Equipment - - - - 7,500 Major City Hall Repair 10,000 10,000 10,000 10,000 10,000

27,500 Capital Outlay Totals: 10,000 10,000 10,000 10,000 10,000

490,750 SUPPORT SERVICES Totals: 483,176 495,026 507,094 519,388 531,914

POLICE DEPARTMENTPersonal Services

71,268 Police Chief 73,406 75,608 77,876 80,213 82,619 - Sergeant - - - - - - Part Time Police Officer - - - - -

29,485 Records Clerk 30,370 31,281 32,219 33,186 34,181 - Parking Officer - - - - -

45,410 Police Officer 46,772 48,175 49,621 51,109 52,643 5,000 Incentive Pay 5,150 5,305 5,464 5,628 5,796

10,000 Grant Overtime 10,000 10,000 10,000 10,000 10,000 25,000 Regular Overtime 25,750 26,523 27,318 28,138 28,982 51,047 Police Officer 52,578 54,156 55,780 57,454 59,177 50,530 Police Officer 52,046 53,607 55,215 56,872 58,578 51,474 Police Officer 53,018 54,609 56,247 57,934 59,672

- Police Officer SRO - - - - - 51,002 Police Officer 52,532 54,108 55,731 57,403 59,125 41,179 Police Officer 42,414 43,687 44,997 46,347 47,738 32,237 Social Security 26,381 27,172 27,988 28,827 29,692 92,991 Retirement 98,425 103,544 108,664 113,784 118,903

130,320 Health,vision,dental 135,547 142,806 150,064 157,323 164,581 15,108 Workman's Comp Insurance 15,561 16,028 16,509 17,004 17,514

360 Life And Accident 328 335 342 349 356 2,250 Unemployment Insurance 3,000 3,000 3,000 3,000 3,000

840 Term Life Ins. 815 843 870 898 925 1,374 LTD Ins. 1,381 1,455 1,530 1,605 1,680


Materials and Services500 Software 500 515 530 546 563 800 Small Equipment Repair 1,000 1,000 1,000 1,000 1,000

6,000 Outside Vehicle Repairs 8,000 8,240 8,487 8,742 9,004 1,000 Tires 2,000 2,060 2,122 2,185 2,251

27,000 Fuel - Vehicles 27,436 29,161 30,887 32,612 34,338 3,000 Parts 3,314 3,563 3,812 4,061 4,310 8,060 Maintenance Agreements 9,553 10,973 12,393 13,813 15,233 7,000 Operating Supplies 4,195 4,016 3,838 3,659 3,480


6-16



- Leased Vehicles - - - - - - Fax Expense - - - - -

7,500 Telephone 7,725 7,957 8,195 8,441 8,695 2,000 Office Supplies 2,877 3,193 3,508 3,824 4,140

100 Freight, Certified Mail 171 197 223 250 250 500 Advertising 500 500 500 500 500

16,300 Small Equipment 6,515 6,710 6,911 7,119 7,332 4,000 Uniforms/issue 4,000 4,000 4,000 4,000 4,000

400 Uniform Maintenance 264 281 297 314 314 2,000 Contractual Negotiator 2,665 2,727 2,789 2,850 2,850

59,000 Contractual Dispatching 60,438 65,022 69,605 74,189 74,189 1,000 Medical Expense 1,000 1,000 1,000 1,000 1,000 4,000 Criminal Investigation 2,500 2,500 2,500 2,500 2,500 4,000 Crime Prevention 2,000 2,000 2,000 2,000 2,000 1,500 Med/lab/res/photo 500 500 500 500 500

15,350 Travel & Training 10,000 10,000 10,000 10,000 10,000 2,000 Membership Fees & Dues 800 800 800 800 800

800 Reserve Program 500 500 500 500 500 1,000 SRO Program Expense 1,500 1,500 1,500 1,500 1,500

25,000 PD Grant Expense 26,000 26,000 26,000 26,000 26,000 1,500 Teletype Expenses - - - - -


Capital Outlay20,000 Major Equip Replacement 10,000 10,000 10,000 10,000 10,000

Major New Equipment - - - - - 20,000 Capital Outlay Totals: 10,000 10,000 10,000 10,000 10,000

928,185 POLICE DEPARTMENT Totals: 921,426 957,156 993,335 1,029,979 1,062,413

PLANNING DEPARTMENTPersonal Services

7,127 Public Works Director 7,341 7,561 7,788 8,022 8,262 545 Social Security 561 578 596 613 632

1,338 Retirement 1,378 1,419 1,462 1,506 1,551 1,207 Health,vision,dental 1,300 1,430 1,430 1,573 1,730

140 Workman's Comp Insurance 144 149 153 158 162 5 Life And Accident 5 5 5 6 6

107 Unemployment Insurance 110 114 117 120 124 11 Term Life Ins. 11 12 12 12 13 43 LTD Ins. 44 46 47 48 50


Materials and Services100 Equipment Op & Maint 100 100 100 100 100


6-17



400 Office Supplies & Expense 100 100 100 100 100 Commercial Plan Review - - - - -

200 Ed - Meetings - Members 500 500 500 500 500 200 DLCD Comp Maint Expense 300 300 300 300 300

5,000 DLCD Grant - Comp Plan - - - - - 18,000 TGM Grant Expense - - - - -

500 Printing Expense 300 300 300 300 300 - Variance/hearing Expense 2,000 2,000 2,000 2,000 2,000


34,923 PLANNING DEPARTMENT Ttl. 14,195 14,613 14,910 15,358 15,830

CODES ENFORCEMENT DEPT.Personal Services

- Codes Enforcement Officer - - - - - - Social Security - - - - - - Retire,term life & ltd - - - - - - Health, vision, dental - - - - - - Workman's Comp Insurance - - - - - - Life And Accident - - - - - - Unemployment Insurance - - - - - - Term Life Ins. - - - - - - LTD Insurance - - - - - - Personal Services Totals: - - - - -

Materials and Services- Outside Vehicle Repair - - - - -

500 Abatement Expense - Bld 500 500 500 500 500 - Small Equipment - - - - - - Ed - Meetings - Members - - - - -

500 Materials and Services Totals: 500 500 500 500 500

500 CODES ENFORCEMENT Totals: 500 500 500 500 500

PARKS & RECREATION DEPT.Personal Services

41,085 Grounds Maintenance 42,318 43,587 44,895 46,242 47,629 3,143 Social Security 3,237 3,334 3,434 3,537 3,644 8,361 Retirement 8,612 8,870 9,136 9,410 9,693

16,731 health, Vision, Dental 18,404 20,245 22,269 24,496 26,945 1,438 Workman's Comp Insurance 1,481 1,526 1,571 1,618 1,667

45 Life And Accident 46 48 49 51 52 616 Unemployment Insurance 634 654 673 693 714 105 Term Life Ins. 108 111 115 118 122 172 LTD Ins. 177 182 188 194 199


6-18




Materials and Services1,000 Outside Vehicle Repairs 500 500 500 500 500

400 Tires 440 440 440 440 440 2,000 Fuel - Vehicles 1,904 1,814 1,724 1,635 1,545 1,000 Parts 1,146 1,264 1,383 1,501 1,620 2,000 Small Equipment Repair 800 800 800 800 800

500 Bldg Maintenance - 5te 500 500 500 500 500 - Sturdivant Park Restroom 100 100 100 100 100

500 Ground Maint- Rec Center 300 300 300 300 300 500 Ground Maintenance - 5t 700 700 700 700 700 200 Ground Maintenance - Sa 200 200 200 200 200 500 Ground Maintenance - St 2,500 2,500 2,500 2,500 2,500

2,000 Ground Maintenance - Ot 1,000 1,000 1,000 1,000 1,000 3,000 Boat Ramp Maint/grant 5,000 5,000 5,000 5,000 5,000

800 Electric - Parks 721 720 718 717 717 100 Office Supplies & Expense 122 138 155 172 172 100 Printing 100 120 140 160 160 600 Small Tools & Equipment 750 750 750 750 750 500 Small Equipment 500 500 500 500 500

50 Drug Screening 50 50 50 50 50 50 Ed,meetings,memberseip 50 50 50 50 50

100 Reimbursable Expense 100 100 100 100 100 15,900 Materials and Services Totals: 17,483 17,547 17,611 17,675 17,704

Capital Outlay- Major Equip Replacement- Transient Dock Replacement- Marine Board Grant Expense

80,000 Riverwalk Ampitheater 100,000 80,000 Capital Outlay Totals: - - 100,000 - -

167,596 PARKS & REC. DEPT. Totals: 92,501 96,104 199,942 104,035 108,369

COMMUNITY SERVICES DEPT.Personal Services

- Building Maint Coordinator - - - - - 8,448 P/t Bldg Maint Worker 9,137 9,547 9,956 10,366 10,366 7,560 P/t Pool Manager 515 530 546 563 580 2,476 Office help/Skate Mgr 1,200 1,200 1,200 1,200 1,200

250 Overtime 250 250 250 250 250 30,000 Instructors/lifeguards 515 530 546 563 580

2,376 Skating Control People 2,447 2,521 2,596 2,674 2,754 3,910 Social Security 4,027 4,148 4,273 4,401 4,533


6-19



1,587 Retirement 1,635 1,684 1,734 1,786 1,840 - Health, Vision, Dental - - - - -

1,716 Workman's Comp Insurance 1,767 1,821 1,875 1,931 1,989 - Life And Accident - - - - -

702 Unemployment Insurance 723 745 767 790 814 - Term Life Ins. - - - - - - LTD Ins. - - - - -


Materials and Services4,500 Boiler Op Maintenance 4,000 4,000 4,000 4,000 4,000

14,365 Janitorial 14,365 14,365 14,365 14,365 14,365 500 Small Equipment Repair 500 500 500 500 500

15,000 Bldg Op & Maint - Rec 15,000 15,000 15,000 15,000 15,000 1,000 Bldg Maint & Rep - Apt 1,000 1,000 1,000 1,000 1,000 1,500 Bldg Maint - Swim Pool 1,500 1,500 1,500 1,500 1,500

14,000 Pool Op/chemicals 14,420 14,853 15,298 15,757 16,230 20,000 Heat/oil - Rec Center 20,600 21,218 21,855 22,510 23,185 11,000 Electric - Rec Center 11,330 11,670 12,020 12,381 12,752

1,700 Telephone - Rec Center 1,751 1,804 1,858 1,913 1,971 34,000 Heat - Swim Pool 25,000 25,750 26,523 27,318 28,138

7,500 Electric - Swim Pool 7,725 7,957 8,195 8,441 8,695 500 Telephone - Swim Pool 500 500 500 500 500

1,500 Skating Op/repairs 1,500 1,500 1,500 1,500 1,500 - Skating Concessions - - - - -

500 Office Supplies & Expense 500 500 500 500 500 500 Small Tools & Equipment 500 500 500 500 500

4,000 Small Equipment 4,000 4,000 4,000 4,000 4,000 400 Comm Activities Expense 400 400 400 400 400 200 Ed, Meetings, Membership 500 515 530 546 563

48,000 Sub-Grantee Housing 24,000 24,000 24,000 24,000 24,000 180,665 Materials and ServicesTotals: 149,091 151,531 154,044 156,632 159,298

Capital Outlay- Major Equip Replacement - - - - -

40,000 Comm Bldg Renovation 40,000 40,000 40,000 40,000 40,000 20,000 Pool Repair/Replacement - - - - - 60,000 Capital Outlay Totals: 40,000 40,000 40,000 40,000 40,000

299,690 COMM. SERV. DEPT Totals: 211,308 214,506 217,788 221,156 224,204

2,451,760 Revenue Totals 2,344,355 2,429,460 2,490,388 2,425,960 2,439,176 2,451,760 Expense Totals 2,344,355 2,429,460 2,490,388 2,425,960 2,439,176

- GENERAL FUND Totals (0) (0) (0) (0) 0


6-20

CITY OF COQUILLE2012-2013 Budget Analysis & Proposal ReportOther Funds Five year Forecast

2013 2014 2015 2016 2017 2018Budget Budget Budget Budget Budget Budget

DescriptionSTATE TAX STREET FUND

Working Capital Carryover105,105 Beginning Fund Balance 120,774 152,112 188,499 229,014 273,426 105,105 Working Capital Carryover Totals: 120,774 152,112 188,499 229,014 273,426

Taxes200,000 Gas Taxes-per Capita 217,254 227,580 237,905 248,230 258,556

- Business License Fee/Gas Tax200,000 Taxes Totals: 217,254 227,580 237,905 248,230 258,556

Miscellanious Revenues- Reimbursable Revenue - - - - Miscellanious Revenues Totals: - - -

Interest On Investments210 Interest On Investments 302 380 471 573 684 210 Interest On Investments Totals: 302 380 471 573 684

Grant Revenue- Small City Grants - - - - - Grant Revenue Totals: - - - - - Grant Revenue Totals:

Operating Transfers In- Transfer From Equip. Reserve - - - - - - Operating Transfers In Totals: - - - - -

200,210 Revenue Totals: 217,556 227,960 238,376 248,803 259,239

305,315 REVENUE 338,330 380,072 426,875 477,817 532,665

Personal Services7,127 Public Works Director 7,341 7,561 7,788 8,022 6,918 4,734 Sr Equip Op/Supervisor 4,876 5,022 5,173 5,328 5,488

- Utility Worker - - - - - 10,364 Utility Worker 10,675 10,995 11,325 11,665 11,641

9,695 Utility Worker 9,986 10,285 10,594 10,912 11,239 900 Incentive Pay 927 955 983 1,013 1,043

2,000 Overtime 2,060 2,122 2,185 2,251 2,319 2,664 Social Security 2,744 2,826 2,911 2,998 3,088 6,331 Retirement 6,521 6,717 6,918 7,126 7,339

11,246 Health, Vision, Dental 7,722 7,722 8,494 9,344 10,278 1,512 Workman's Comp Insurance 1,557 1,604 1,652 1,702 1,753

32 Term & Dependent Life 33 34 35 36 37 522 Unemployment 538 554 570 588 605

74 Term Life Ins. 76 79 81 83 86 192 LTD Ins. 198 204 210 216 223



6-21


Materials and Services8,000 Outside Vehicle Repairs 8,240 8,487 8,742 9,004 9,274 1,500 Tires 1,545 1,591 1,639 1,688 1,739 6,000 Fuel - Vehicles 6,180 6,365 6,556 6,753 6,956 2,000 Parts 2,060 2,122 2,185 2,251 2,319

300 Small Equipment Repair 309 318 328 338 348 200 Bldg Op & Maintenance 206 212 219 225 232

2,000 Utilities 2,060 2,122 2,185 2,251 2,319 70,000 Street Lighting 72,100 74,263 76,491 78,786 81,149

- Bank Service Fee - - - - - 500 Small Tools, Equipment 515 530 546 563 580

8,000 Traffic Control Supplie 8,240 8,487 8,742 9,004 9,274 10,000 Traffic Control Lights 10,300 10,609 10,927 11,255 11,593 12,000 Street Maintenance 12,360 12,731 13,113 13,506 13,911

- Contractual - - - - - 500 Inspections 515 530 546 563 580 50 Drug Screening 52 53 55 56 58

- Small Cities Grant - - - - - 100 Education 103 106 109 113 116

6,000 Insurance 6,180 6,365 6,556 6,753 6,956 Reimbursable Items

127,150 Materials & Supplies Totals: 130,965 134,893 138,940 143,108 147,402

Capital Outlay90,774 Equipment Reserve 122,112 158,499 199,014 243,426 293,205 90,774 Capital Outlay Totals: 122,112 158,499 199,014 243,426 293,205

Transfers To Other Funds- Transfer To Sidewalk Imprv. (>1%)- Transfer To Equip Reserve- Transfer To Capital Projects Fund- Transfers To Other FundsTotals: - - -


305,315 EXPENSE 338,330 380,072 426,875 477,817 532,664

- STATE TAX Totals: 0 (0) 0 (0) 0

SPECIAL IMPV FUNDWorking Capital Carryover

- Beginning Fund Balance - - - - Working Capital Carryover Totals: - - -

RevenueInterest On Investments

- Interest On Investments - - - Interest On Investments Totals:

- Revenue Totals: - - -


6-22


- REVENUE - - -

ExpendituresMaterials and Services

- Street Construction - - - - Materials & Supplies Totals: - - -

Transfers To Other FundsTransfer To STSFTransfers To Other FundsTotals:

- EXPENSE - - -

- SPECIAL IMPV FUND Totals: - - -

CAPITAL PROJECTS FUNDWorking Capital Carryover

523,399 Beginning Fund Balance 425,899 551,924 480,694 612,477 547,878 523,399 Working Capital Carryover Totals: 425,899 551,924 480,694 612,477 547,878

RevenueCharges for Services

1,000 System Dev Receipts - Water 10,500 10,500 10,500 10,500 10,500 - System Dev Receipts - Sewer 10,500 10,500 10,500 10,500 10,500

1,000 Charges for Services Totals: 21,000 21,000 21,000 21,000 21,000

Interest On InvestmentsInterest On Investments1,500 Interest On Investments 2,025 1,380 1,202 1,531 1,370 1,500 Interest On Investments Totals: 2,025 1,380 1,202 1,531 1,370

Operating Transfers In- Transfer From General Fund - - - - - - Transfer From Water Fund - - - - - - Transfer From State Tax Street fund - - - - - - Transfer From Sewer Fund - - - - - - Transfer From Urban Renewal - - - - - - Operating Transfers In Totals: - - - - -

Interfund Loans- Repayment From Property Mgmt Fund - - - - - - Interfund Loans Totals: - - -

Other Financing SourcesNotes Payable Street Loan

100,000 Business License Fee 103,000 106,390 109,582 112,869 116,255 200,000 Loan Repayment - URA 200,000 200,000 200,000 200,000 200,000 300,000 Other Financing Sources Totals: 303,000 306,390 309,582 312,869 316,255

Grant RevenueOregon Parks & Rec. GrantGrant Revenue Totals:

Miscellaneous Revenue


6-23


- Misc Revenue - - - - Miscellaneous Revenue Totals: - - -

Grant Revenue- Small Cities Grant Revenue - 50,000 - 50,000 - - ODOT ARRA Grant - Street - - - - Grant Revenue Totals: - 50,000 - 50,000 -

302,500 Revenue Totals: 326,025 378,770 331,783 385,400 338,625

825,899 REVENUE 751,924 930,694 812,477 997,878 886,503

Materials and ServicesBank Service ChargeMaterials and Services Totals:

WATERCapital Outlay

- Major Reconstruction - - - - Major Reconstruction - water line/paving - - - - Major Reconstruction SDC Reserve - - -

66,552 Major Reconstruction - Reserve 77,255 87,892 98,513 109,166 119,803 66,552 Capital Outlay Totals: 77,255 87,892 98,513 109,166 119,803

Transfers To Other Funds- Transfer to Water Fund - - - - Transfers Totals: - - -

66,552 WATER Totals: 77,255 87,892 98,513 109,166 119,803

SEWERCapital Outlay

- Major Reconstruction - - - - SDC - Sewer Improvement - - - Major Reconstruction SDC Reserve - - -

316,153 Major Reconstruction - Reserve 327,463 338,515 349,496 360,608 371,656 316,153 Capital Outlay Totals: 327,463 338,515 349,496 360,608 371,656

Transfers To Other Funds- Transfer to Sewer Fund - - - - Transfers To Other Funds Totals: - - -

316,153 SEWER Totals: 327,463 338,515 349,496 360,608 371,656

REDEVELOPMENT-URBAN RENEWALMaterials and Services

200,000 Urban Renewal Non_Capital 200,000 200,000 200,000 200,000 200,000 Professional Services


Capital OutlayUrban Renewal Expenses

- Capital Outlay Totals: - - - - -

200,000 REDEVELOPMENT Totals: 200,000 200,000 200,000 200,000 200,000


6-24


STREETSMaterials and Services

- Professional Services - - - - - - Materials and Services Totals: - - - - -

Capital Outlay200,000 Street Construction 250,000 250,000 - 43,194 Street Reserve 147,207 54,286 164,469 78,104 195,044


243,194 Street Totals 147,207 304,286 164,469 328,104 195,044

825,899 EXPENSE 751,924 930,694 812,477 997,878 886,503

- CAPITAL PROJECTS Totals: - - - - -

LIBRARY FUNDWorking Capital Carryover


Taxes275,000 Coos County Tax Levy 283,470 286,209 288,949 291,688 294,427 275,000 Taxes Totals: 283,470 286,209 288,949 291,688 294,427

Intergovernmental Revenues1,300 Intergovt Rev - State 1,300 1,406 1,431 1,456 1,481 1,300 Intergovernmental Revenues Totals: 1,300 1,406 1,431 1,456 1,481

Charges for Services1,600 Copy Machine Receipts 2,292 2,496 2,699 2,903 3,106 1,600 Charges for Services Totals: 2,292 2,496 2,699 2,903 3,106

Miscellaneous Revenues1,200 Book Sale Revenue 1,218 1,227 1,237 1,247 1,257 4,000 Postage & Fines 3,659 3,446 3,232 3,019 2,806 5,200 Miscellaneous Revenues Totals: 4,876 4,673 4,470 4,266 4,063

Interest On Investments1,200 Interest On Investments 1,445 1,419 1,384 1,334 1,392 1,200 Interest On Investments Totals: 1,445 1,419 1,384 1,334 1,392

Fines and Forfeitures700 Lost Books/cards - Reim 700 700 700 700 700 700 Fines and Forfeitures Totals: 700 700 700 700 700

Operating Transfers In6,000 Transfer from GF 6,000 6,000 6,000 6,000 6,000

35,000 Transfer from Perp Care Fund 30,000 30,000 30,000 30,000 30,000 41,000 Operating Transfers In Totals: 36,000 36,000 36,000 36,000 36,000

Other Financing Sources150,000 N/P Library

12,000 Rent on Building 24,000 24,000 24,000 24,000 24,000 162,000 Total Other Financing Sources 24,000 24,000 24,000 24,000 24,000

Grant Revenue1,000 Grant Revenue Totals 1,000 1,000 1,000 1,000 1,000


6-25


489,000 Revenue Totals: 354,084 356,903 359,632 362,346 365,169

898,792 REVENUE 932,169 924,599 913,228 895,853 922,055

Personal Services71,268 Librarian 73,406 75,608 77,876 80,213 82,619 10,046 Childrens Assistant 10,347 10,658 10,978 11,307 11,646 34,833 Library Assistant 35,878 36,954 38,063 39,205 40,381 38,415 Library Assistant 39,567 40,754 41,977 43,236 44,534

9,262 Library Cataloger 9,540 9,826 10,121 10,424 10,737 13,686 Part Time Help 14,097 14,519 14,955 15,404 15,866

2,895 Janitor 2,982 3,071 3,163 3,258 3,356 13,801 Social Security 14,215 14,641 15,081 15,533 15,999 31,253 Retirement 32,191 33,156 34,151 35,176 36,231 25,830 Health, Vision, Dental 26,605 27,403 30,143 33,158 36,473

601 Workman's Comp Insurance 619 638 657 676 697 135 Term & Dependent Life 139 143 148 152 157

2,706 Unemployment Insurance 2,787 2,871 2,957 3,046 3,137 315 Term Life Insurance 324 334 344 355 365 516 LTD Insurance 531 547 564 581 598


Materials and Services250 Equip Op & Maintenance 258 265 273 281 290 720 Computer Maintenance 742 764 787 810 835 200 Maintenance Agreements 206 212 219 225 232 300 Other Operating Expense 309 318 328 338 348 300 Bldg Op & Maintenance 309 318 328 338 348

5,000 Heat - Oil 5,150 5,305 5,464 5,628 5,796 3,600 Electric 3,708 3,819 3,934 4,052 4,173 1,400 Telephone 1,442 1,485 1,530 1,576 1,623 , 00 e ep o e , , 85 ,530 ,576 ,6 31,200 Office Supplies & Expense 1,236 1,273 1,311 1,351 1,391 1,000 Small Tools & Equipment 1,030 1,061 1,093 1,126 1,159

11,000 New Books 11,330 11,670 12,020 12,381 12,752 75 Drug Screening 77 80 82 84 87

500 Ed-meetings-membership 515 530 546 563 580 3,000 Insurance 3,090 3,183 3,278 3,377 3,478 1,000 Audit Expense 1,030 1,061 1,093 1,126 1,159 1,500 Book Binding & Processing 1,545 1,591 1,639 1,688 1,739 1,000 Reimb, Lost/damaged Bk 1,030 1,061 1,093 1,126 1,159 1,300 Reading Programs 1,339 1,379 1,421 1,463 1,507 3,000 Magazines, Periodicals 3,090 3,183 3,278 3,377 3,478

Promotional - - - - - 300 Legal Publications 309 318 328 338 348


Capital Outlay83,085 Reserve for Major New Equipment 30,000 30,000 30,000 30,000 30,000

250,000 Reserve for New Library 492,015 469,869 443,913 414,026 380,075 200,000 Repairs/New Library533,085 Capital Outlay Totals: 522,015 499,869 473,913 444,026 410,075

Debt15,000 N/P Building 50,000 50,000 50,000 - - 7,500 Interest Payable Building 7,500 5,000 2,500 - -

22,500 Total Debt 57,500 55,000 52,500 - -

Transfers To Other Funds6,000 Transfer to General Fund 6,000 6,000 6,000 6,000 6,000


6-26


6,000 Transfers To Other Funds Totals: 6,000 6,000 6,000 6,000 6,000


898,792 EXPENSE 932,169 924,598 913,228 895,853 922,054

- LIBRARY FUND Totals: (0) 0 0 (0) 0

LIBRARY MEMORIAL FUNDWorking Capital Carryover


RevenueGrant Revenue

133 Interest On Memorial Fund 78 79 79 79 79 133 Grant Revenue Totals: 78 79 79 79 79

Miscellaneous Revenues- Donations Received - - - - -

2,500 Donations - Specified 2,500 2,500 2,500 2,500 2,500 2,500 Miscellaneous Revenues Totals: 2,500 2,500 2,500 2,500 2,500

2,633 Revenue Totals: 2,578 2,579 2,579 2,579 2,579

33,891 REVENUE 33,969 34,048 34,127 34,206 34,285

M t i l d S iMaterials and Services- Items Specified - Donor - - - - -

2,500 Items Specified - Board 2,500 2,500 2,500 2,500 2,500 2,500 Materials and Services Totals: 2,500 2,500 2,500 2,500 2,500

Capital Outlay31,391 Items Specified - Board 31,469 31,548 31,627 31,706 31,785 31,391 Capital Outlay Totals: 31,469 31,548 31,627 31,706 31,785

- 33,891 EXPENSE 33,969 34,048 34,127 34,206 34,285

- LIBRARY MEMORIAL FUND Total 0 (0) (0) 0 0

EQUIPMENT RESERVE (2008)Working Capital CarryoverAMBULANCE FUND



550,000 Ambulance Service Revenue 565,000 580,000 595,000 610,000 625,000 14,000 Fire Med Memberships 14,157 14,521 14,885 15,248 15,612

(310,000) Bad Debts (282,500) (290,000) (297,500) (305,000) (312,500) 254,000 Charges for Services Totals: 296,657 304,521 312,385 320,248 328,112

Miscellaneous RevenuesAmb - Reimbursable Paym

100 Donations 100 100 100 100 100


6-27


Sale Of Fixed Assets100 Miscellaneous Revenues Totals: 100 100 100 100 100

Interest On Investments112 Interest On Investments 64 114 158 194 222 112 Interest On Investments Totals: 64 114 158 194 222

Grant Revenue- Grants - - - - - - Grant Revenue Totals: - - - - -

Operating Transfers In- Transfer From Equipment Reserve - - - - - - Operating Transfers In Totals: - - - - -

254,212 Revenue Totals: 296,821 304,735 312,642 320,543 328,435

291,316 REVENUE 322,421 350,222 375,672 398,248 417,385

Personal Services23,855 Paramedic/Firefighter 24,571 25,308 26,067 26,849 27,654 44,595 Paramedic 45,933 47,311 48,730 50,192 51,698 25,750 Volunteer Drivers 26,523 27,318 28,138 28,982 29,851 10,618 Social Security 10,937 11,265 11,603 11,951 12,309 30,037 Retirement 30,938 31,866 32,822 33,807 34,821 25,830 Health, Vision, Dental 30,000 33,000 36,300 39,930 43,923

6,250 Workman's Comp Insurance 6,438 6,631 6,830 7,034 7,245 113 Life And Accident 116 120 123 127 131

2,082 Unemployment Insurance 2,144 2,209 2,275 2,343 2,4142,082 Unemployment Insurance 2,144 2,209 2,275 2,343 2,414 263 Term Life Insurance 271 279 287 296 305 429 LTD Insurance 442 455 469 483 497


Materials and Services1,000 Radio Repairs 1,030 1,061 1,093 1,126 1,159 2,000 Equipment repairs 2,060 2,122 2,185 2,251 2,319 1,200 Tires 1,236 1,273 1,311 1,351 1,391

800 Parts 824 849 874 900 927 800 Telephone 824 849 874 900 927 800 Office Supplies & Expense 824 849 874 900 927 300 Small Equipment 309 318 328 338 348 200 Hepatitis B Shots 206 212 219 225 232 100 Attorney Fees 103 106 109 113 116

3,000 Contractual Dispatching 3,090 3,183 3,278 3,377 3,478 200 Drug Screening 206 212 219 225 232 g p300 Meals - Transfers 309 318 328 338 348

7,500 Vehicle Insurance 7,725 7,957 8,195 8,441 8,695 900 Audit Expense 927 955 983 1,013 1,043

2,200 Maintenance Agreements 2,266 2,334 2,404 2,476 2,550 12,500 Ambulance Supplies 12,875 13,261 13,659 14,069 14,491 46,300 Materials and Services Totals: 47,689 49,120 50,593 52,111 53,674

Capital Outlay- Major New Equipment

3,079 Equipment Reserve 18,079 33,079 48,079 63,079 78,079 3,079 Capital Outlay Totals: 18,079 33,079 48,079 63,079 78,079

Transfers To Other Funds


6-28


Transfer To Equip Res5,000 Transfer Gen Fund - Supplies 5,000 5,000 5,000 5,000 5,000 5,000 Transfers To Other Funds Totals: 5,000 5,000 5,000 5,000 5,000

Contingency22,521 Operating contingency 27,408 29,951 29,626 25,871 18,084 22,521 Contingency Totals: 27,408 29,951 29,626 25,871 18,084

291,316 EXPENSE 322,421 350,222 375,672 398,247 417,384

- AMBULANCE Totals: 0 (0) (0) 0 0

UTILITY FUND - WATERWorking Capital Carryover

547,663 Beginning Net Working Capital 215,817 226,154 203,285 186,919 157,502 547,663 Working Capital Carryover Totals: 215,817 226,154 203,285 186,919 157,502

Working Capital Carryover Restricted173,561 Net Working Required Reserve 173,561 173,561 173,561 173,561 173,561 173,561 Working Capital Carryover Restricted 173,561 173,561 173,561 173,561 173,561


850,000 Water Service Receipts 877,187 861,290 892,547 905,485 918,422 - Rate Increase - - -

5,000 Account Maintenance Fee 6,000 6,000 6,000 6,000 6,000 855,000 Charges for Services Totals: 883,187 867,290 898,547 911,485 924,422

Interest On Investments4,500 Interest On Investments 540 565 508 467 394 4,500 Interest On Investments Totals: 540 565 508 467 394

Licenses & Permits500 New Water Service In City 1,000 1,000 1,000 1,000 1,000 500 Licenses & Permits Totals: 1,000 1,000 1,000 1,000 1,000

Miscellaneous RevenuesSystem Development Water 15,000 15,000 15,000 15,000 15,000

24,000 Misc Water Revenue 18,197 23,579 22,769 21,958 21,148 Donated Assets

24,000 Miscellaneous Revenues Totals 33,197 38,579 37,769 36,958 36,148

Other Financing Sources- Note Payable Water System Upgrade - - - - -

40,000 40,000 40,000 40,000 40,000 - Other Financing Sources Totals: 40,000 40,000 40,000 40,000 40,000

Grant RevenueOECDD - Water Study

Operating Transfers In- Transfer From Capital Projects - - - - Transfer From Equipment Reserve - - - - Operating Transfers In Totals: - - - - -

884,000 Revenue Totals: 957,924 947,434 977,824 989,910 1,001,963

1,605,224 REVENUE 1,347,302 1,347,150 1,354,670 1,350,390 1,333,026

WATER DEPARTMENT


6-29


Personal Services28,507 Public Works Director 29,362 30,243 31,150 32,085 33,047 21,302 Sr Equip Op/Supervisor 21,941 22,599 23,277 23,976 24,695 46,362 Utility Maint/Equip Op 47,753 49,185 50,661 52,181 53,746 17,780 Water Plant Operator 18,313 18,863 19,429 20,012 20,612 20,728 Utility Maint/Equip Op 21,350 21,990 22,650 23,330 24,029 19,389 Utility Maint/Equip Op 19,971 20,570 21,187 21,822 22,477 21,809 Billing Clerk 22,463 23,137 23,831 24,546 25,283

1,800 Incentive Pay 1,854 1,910 1,967 2,026 2,087 4,654 Office Support 4,794 4,937 5,086 5,238 5,395

14,281 Social Security 14,709 15,151 15,605 16,073 16,556 35,659 Retirement 38,932 40,100 41,303 42,543 43,819 63,202 Health, Vision, Dental 69,522 76,474 84,122 92,534 101,787


2,800 Unemployment Insurance 2,884 2,971 3,060 3,151 3,246 422 Term Life 435 448 461 475 489

1,083 LTD Insurance 1,115 1,149 1,183 1,219 1,255 311,126 Personal Services Totals: 327,086 341,765 357,371 373,981 391,677

Materials and Services12,000 Software Maintenance 12,360 12,731 13,113 13,506 13,911

8,000 Equipment Parts & Repairs 8,240 8,487 8,742 9,004 9,274 2,000 Tires 2,060 2,122 2,185 2,251 2,319

10,000 Vehicle Fuel 10,300 10,609 10,927 11,255 11,593 500 Parts 515 530 546 563 580

2,200 Maintenance Agreements 2,266 2,334 2,404 2,476 2,550 200 Small Equipment Repair 206 212 219 225 232

2,000 Bldg Op & Maintenance 2,060 2,122 2,185 2,251 2,319 1,000 City Shop 1,030 1,061 1,093 1,126 1,159 3,000 Water Plant 3,090 3,183 3,278 3,377 3,478 1 000 Pumping Sheds 1 030 1 061 1 093 1 126 1 1591,000 Pumping Sheds 1,030 1,061 1,093 1,126 1,159

100 Grounds Maint - Water Plant 103 106 109 113 116 100 Grounds Maint - Shop 103 106 109 113 116

50,000 Water System Maintenance 51,500 53,045 54,636 56,275 57,964 5,000 Large Meter Repair 5,150 5,305 5,464 5,628 5,796 2,000 Reservoir Maintenance 2,060 2,122 2,185 2,251 2,319 2,500 Telephone 2,575 2,652 2,732 2,814 2,898 2,000 City Shop Utilities 2,060 2,122 2,185 2,251 2,319

12,000 Water Plant Utilities 12,360 12,731 13,113 13,506 13,911 16,000 Water Pumps Utilities 16,480 16,974 17,484 18,008 18,548

3,000 Water Reservoir Utilities 3,090 3,183 3,278 3,377 3,478 5,000 Office Supplies 5,150 5,305 5,464 5,628 5,796

- Bank Service Charge - - - - - 2,000 Small Tools & Equipment 2,060 2,122 2,185 2,251 2,319

35,000 Chemicals 36,050 37,132 38,245 39,393 40,575 1,000 Special Clothing 1,030 1,061 1,093 1,126 1,159

18,000 Contractual Services 18,540 19,096 19,669 20,259 20,867 1,000 Attorney Fees 1,030 1,061 1,093 1,126 1,159

42,458 Franchise Fee 43,732 45,044 46,395 47,787 49,220 200 Drug Screening 206 212 219 225 232

5,000 Meetings - Ed - Members 5,150 5,305 5,464 5,628 5,796 12,000 Insurance 12,360 12,731 13,113 13,506 13,911

2,500 Audit Expense 2,575 2,652 2,732 2,814 2,898 - Reimbursable Expense - - - - -

1,400 DEQ Permits 1,442 1,485 1,530 1,576 1,623 Depreciation Expense - - - - -


Capital Outlay120,000 Major New Equipment 100,000 100,000 100,000 100,000 100,000


6-30


300,000 New Plant/Water System Improvements 50,000 50,000 50,000 50,000 50,000 - Equipment Reserve

90,817 Capital Projects Reserve 126,154 103,285 86,919 57,502 13,656 510,817 Capital Outlay Totals: 276,154 253,285 236,919 207,502 163,656

Debt20,754 SPWF Loan - Principal - 1,271 SPWF Loan - Interest -

Go Bond - PrincipalGo Bond - InterestRevenue Bond - Principal

120,917 SPWF Bond - Principal 120,918 122,127 123,348 124,581 125,827 23,717 SPWF Bond - Interest 23,717 22,507 21,286 20,053 18,807

166,659 Debt Totals: 144,635 144,634 144,634 144,634 144,634

Required Reserve173,561 Required Reserve 173,561 173,561 173,561 173,561 173,561 173,561 Required Reserve Totals: 173,561 173,561 173,561 173,561 173,561

Transfers To Other Funds- Transfer To Equip Reserve - - -

Transfer To Sewer Fund- Transfer To Capital Projects - - -

25,000 Transfer To Gen Fund Supp Srvcs 25,000 25,000 25,000 25,000 25,000 32,903 Transfer To Gen - Lieu of Tax 32,903 32,903 32,903 32,903 32,903 57,903 Transfers To Other Funds Totals: 57,903 57,903 57,903 57,903 57,903


1,605,224 EXPENSE 1,347,301 1,347,149 1,354,670 1,350,391 1,333,026

- WATER DEPARTMENT Totals: 0 0 0 (0) 0

UTILITY FUND - SEWERWorking Capital Carryover

620,212 Beginning Net Working Capital 503,539 167,881 175,026 163,875 185,779 620,212 Working Capital Carryover Totals: 503,539 167,881 175,026 163,875 185,779

Working Capital Carryover Restricted91,994 Net Working Capital - Reserve 91,994 91,994

500,000 Net Working Capital Future 700,000 700,000 700,000 700,000 700,000 Required Reserve II - - - - -

591,994 Working Capital Carryover Restricted 791,994 791,994 700,000 700,000 700,000


980,000 Sewer Charge Receipts 1,008,000 1,208,000 1,408,000 1,408,000 1,468,000 28,000 Rate Increase 200,000 200,000 60,000

1,008,000 Charges for Services Totals: 1,208,000 1,408,000 1,408,000 1,468,000 1,468,000

Licenses & Permits- New Sewer Service/Permits 15,000 15,000 15,000 15,000 15,000 - Licenses & Permits Totals: 15,000 15,000 15,000 15,000 15,000

Interest On Investments6,000 Interest On Investments 1,259 420 438 410 464 6,000 Interest On Investments Totals: 1,259 420 438 410 464


6-31


Miscellaneous Revenues500,000 Grant Revenue - - -

1,000 Misc Sewer Revenue 1,000 1,000 1,000 1,000 1,000 System Development SewerDonated Assets

501,000 Miscellaneous Revenues Totals 1,000 1,000 1,000 1,000 1,000

Other Financing SourcesNote Payable OBDD

5,500,000 Note Payable DEQ/USDA2,561,000 Note Payable DEQ/USDA8,061,000 Other Financing Sources Totals: - - - - -

Operating Transfers InTransfer from Capital ProjectsTransfer from Water Fund

- Transfer From Equipment Reserve - - - - Operating Transfers In Totals: - - - - -

, , , , , , , , , , , ,

10,788,206 REVENUE 2,520,792 2,384,294 2,299,464 2,348,284 2,370,243

Personal Services28,507 Public Wks Director 29,362 30,243 31,150 32,085 33,047 21,302 Sr Equip Op/supervisor 21,941 22,599 23,277 23,976 24,695 45,621 Sewer Plant Operator 46,990 48,399 49,851 51,347 52,887 45,621 46,990 48,399 49,851 51,347 52,887

- Utility Maint/Equip Op - - - - - 17,780 Utility Maint/Equip Op 18,313 18,863 19,429 20,012 20,612 10,364 Utility Maint/Equip Op 10,675 10,995 11,325 11,665 12,015 9 695 U ili M i /E i O 9 986 10 285 10 594 10 912 11 2399,695 Utility Maint/Equip Op 9,986 10,285 10,594 10,912 11,239

21,809 Billing Clerk 22,463 23,137 23,831 24,546 25,283 900 Incentive Pay 927 955 983 1,013 1,043

2,350 Overtime 2,421 2,493 2,568 2,645 2,724 4,654 Office support 4,794 4,937 5,086 5,238 5,395

15,958 Social Security 16,437 16,930 17,438 17,961 18,500 40,763 Retirement 41,986 43,245 44,543 45,879 47,255 71,567 Health, Vision, Dental 73,714 81,085 89,194 98,113 107,925


3,129 Unemployment 3,223 3,320 3,419 3,522 3,627 475 Term Life Insurance 489 504 519 535 551

1,232 LTD Insurance 1,269 1,307 1,346 1,387 1,428 349,217 Personal Services Totals: 359,694 375,644 392,590 410,611 429,797

Materials and Services4,000 Software Maintenance 4,120 4,244 4,371 4,502 4,637 7,500 Equipment Repairs 7,725 7,957 8,195 8,441 8,695 1,200 Tires 1,236 1,273 1,311 1,351 1,391 1,800 Fuel - Vehicles 1,854 1,910 1,967 2,026 2,087

500 Parts 515 530 546 563 580 1,000 Small Equipment Repair 1,030 1,061 1,093 1,126 1,159 500 Bldg Op & Maintenance 515 530 546 563 580 3,000 Bldg Op & Maintenance- 3,090 3,183 3,278 3,377 3,478 2,500 Grounds/Maint Sewer Plant 2,575 2,652 2,732 2,814 2,898

30,000 Rep Swr Lns & Pump Station 30,900 31,827 32,782 33,765 34,778 5,000 Meter Replacement 5,150 5,305 5,464 5,628 5,796

- Heat-oil-shop - - - - - 45,000 Electric 46,350 47,741 49,173 50,648 52,167

3,000 Telephone 3,090 3,183 3,278 3,377 3,478 7,000 Office Supplies & Expense 7,210 7,426 7,649 7,879 8,115


6-32


2,000 Small Tools & Equipment 2,060 2,122 2,185 2,251 2,319 1,000 Special Clothing 1,030 1,061 1,093 1,126 1,159 7,000 Contractual 7,210 7,426 7,649 7,879 8,115

- Contractual Attny - - - - - 46,020 Franchise Fee 47,401 48,823 50,287 51,796 53,350

200 Drug Screening 206 212 219 225 232 120,000 Sludge Disposal 30,000 30,900 31,827 32,782 33,765

1,500 Ed, Meetings, Membership 1,545 1,591 1,639 1,688 1,739 25,000 Insurance E&O, Gen, Ext Liability 25,750 26,523 27,318 28,138 28,982

2,500 Audit Expense 2,575 2,652 2,732 2,814 2,898 15,000 DEQ Permits 15,450 15,914 16,391 16,883 17,389


Capital Outlay50,000 Major New Equipment 50,000 50,000 50,000 50,000 50,000

100,000 Reserve for I & I Control 20,000 20,000 20,000 20,000 20,000 6,563,000 New Plant - - - - -

- Equipment Reserve 25,000 50,000 75,000 100,000 125,000 150,000 Capital Projects Reserve 15,000 30,000 45,000 60,000 75,000

6,863,000 Capital Outlay Totals: 110,000 150,000 190,000 230,000 270,000

DebtCWSRF Loan (R24202) Principal 137,406 284,820 293,081 301,583 312,581 CWSRF Loan (R24202) Interest 362,569 199,173 186,869 178,367 165,150

132,726 133,326 133,926 134,526 135,126 70,800 10,200 9,600 9,000 8,400

87,736 SRL Loan (1.6m) Principal 90,388 93,118 7,484 SRL Loan (1.6m) Interest 4,832 2,100

- SPWF Loan (95004) Principal - - - - - - SPWF Loan (95004) Interest - - - - -

2,000,000 Wastewater Plant 2009 Loan Prin20,000 Wastewater Plant 2009 Loan Int

2,115,220 Debt Totals: 798,721 722,737 623,476 623,476 621,257

Required Reserve91,994 Required Reserve 91,994 91,994

Required Reserve II - - - 500,000 Future debt Reserve 700,000 700,000 625,000 625,000 625,000 591,994 Required Reserve Totals: 791,994 791,994 625,000 625,000 625,000

Transfers To Other FundsTransfer To Equip ReserveTransfer To Capital Projects

25,000 Transfer To GF Support Services 25,000 25,000 25,000 25,000 25,000 28,016 Transfer To GF - Lieu of Tax 28,016 28,016 28,016 28,016 28,016 53,016 Transfers To Other Funds Totals: 53,016 53,016 53,016 53,016 53,016

Unappropriated Ending FBUnappropriated Ending Fund BalUnappropriated Ending Totals:


10,788,206 EXPENSE 2,520,792 2,384,294 2,299,464 2,348,284 2,370,244

- SEWER FUND Totals: (0) (0) (0) (0) (0)

FIRE FUND


6-33



RevenueIntergovernmental Revenues

137,000 Committed Property Tzx 137,000 137,000 137,000 137,000 137,000 137,000 Rural Fire District Receipts 137,000 137,000 137,000 137,000 137,000 274,000 Intergovernmental Revenues Totals: 274,000 274,000 274,000 274,000 274,000

Operating Transfers In- Transfer From Gen Fund - - - - Transfer From Equip. Reserve (2010) - - - - Operating Transfers In Totals: - - - - -

Miscellaneous Revenue- Sale of Fixed Assets - - - - Miscellaneous Revenue Totals: - - - - -

Grant Revenue- Grant Revenue - - - - Grant Revenue Totals: - - - - -

274,000 Revenue Totals: 274,000 274,000 274,000 274,000 274,000

607,934 REVENUE 567,482 534,000 544,000 554,000 564,000

Personal Services71,268 Fire Chief 73,406 75,608 77,876 80,213 82,619 , , , , , ,23,855 Training Officer 24,571 25,308 26,067 26,849 27,654 12,000 Volunteer Fire Fighter 12,360 12,731 13,113 13,506 13,911 7 402 S i l S i 7 624 7 853 8 088 8 331 8 5817,402 Social Security 7,624 7,853 8,088 8,331 8,581

27,323 Retirement 28,143 28,987 29,857 30,752 31,675 19,515 Health, Vision, Dental 13,400 13,400 14,740 16,214 17,836

3,393 Workman's Comp Insurance 3,495 3,600 3,708 3,819 3,933 68 Life and Accident 70 72 74 77 79

1,631 Unemployment Insurance 1,680 1,730 1,782 1,836 1,891 158 Term Life Insurance 163 168 173 178 183 258 LTD Insurance 266 274 282 290 299


Materials and Services1,000 Radio Repairs 1,030 1,061 1,093 1,126 1,159 8,000 Equipment Repairs 8,240 8,487 8,742 9,004 9,274 1,200 Tires 1,236 1,273 1,311 1,351 1,391 4,500 Fuel - Vehicles 4,635 4,774 4,917 5,065 5,217 1,000 Parts 1,030 1,061 1,093 1,126 1,159

500 Maintenance Agreements 515 530 546 563 580 - Other Operating Expenses - - - - -

3,000 Bldg Op & Maintenance 3,090 3,183 3,278 3,377 3,478 , , , , , ,5,300 Electric 5,459 5,623 5,791 5,965 6,144 1,700 Telephone 1,751 1,804 1,858 1,913 1,971

500 Office Supplies 515 530 546 563 580 1,000 Small Tools & Equipment 1,030 1,061 1,093 1,126 1,159 1,000 Uniforms & Special Clothing 1,030 1,061 1,093 1,126 1,159

800 Contractual Dispatching 824 849 874 900 927 150 Drug Screening 155 159 164 169 174

3,600 Ed-meetings-memberships 3,708 3,819 3,934 4,052 4,173 15,000 Insurance - Fire,boiler, veh 15,450 15,914 16,391 16,883 17,389 1,000 Audit Expense 1,030 1,061 1,093 1,126 1,159

500 Fire Prevention Materials 515 530 546 563 580


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Capital Outlay10,000 Major New Equipment

260,074 Equipment Reserve 245,000 250,000 255,000 260,000 265,000 40,000 New Building - - - - - 33,408 Building Reserve 15,000 20,000 25,000 30,000 35,000


Transfers To Other FundsTransfer To Equip Res (2010)

7,500 Transfer To GF - Supp Services 7,500 7,500 7,500 7,500 7,500 7,500 Transfers To Other Funds Totals: 7,500 7,500 7,500 7,500 7,500


607,935 EXPENSE 567,482 534,000 544,000 554,001 564,000

- FIRE FUND Totals: (0) (0) 0 (0) (0)

SIDEWALK FUNDWorking Capital Carryover

11,418 Beginning Fund Balance - - - - - 11,418 Working Capital Carryover Totals: - - - - -

RevenueOperating Transfers In

5,000 Transfer From STSF Fund 5,000 5,000 5,000 5,000 5,000 5,000 Operating Transfers In Totals: 5,000 5,000 5,000 5,000 5,000

Interest On Investments82 Interest On Investments - - - - - 82 Interest On Investments Totals: - - - - -

Miscellaneous Revenue- Sidewalk Principal - - - - Miscellaneous Revenue Totals: - - - - -

5,082 Revenue Totals: 5,000 5,000 5,000 5,000 5,000

16,500 REVENUE 5,000 5,000 5,000 5,000 5,000

Materials and Services- Sidewalk Const & Repair - - - - - - Materials and Services Totals: - - - - -

Capital Outlay16,500 Sidewalk Construction 5,000 5,000 5,000 5,000 5,000 16,500 Capital Outlay Totals: 5,000 5,000 5,000 5,000 5,000

16,500 EXPENSE 5,000 5,000 5,000 5,000 5,000

- SIDEWALK FUND Totals: - - - - -

PROPERTY MANAGEMENTWorking Capital Carryover



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Revenue- Sale Of Timber - - -

50,000 Sale Of Property 50,000 - - 2,205 Charter Cable Lease 2,205 2,205 2,205 2,205 2,205

- Rent - - - - N/P Coos Curry Elec Loan - - -

52,205 Miscellaneous Revenue Totals: 52,205 2,205 2,205 2,205 2,205

Operating Transfers In25,000 Transfer from General Fund 25,000 25,000 25,000 25,000 25,000 25,000 Operating Transfers In Totals: 25,000 25,000 25,000 25,000 25,000

Interest On Investments11,000 Interest On Investments 10,046 9,438 8,830 8,222 7,614 11,000 Interest On Investments Totals: 10,046 9,438 8,830 8,222 7,614

Other Financing SourcesRepayment from Urban RenewalOther Financing Sources Totals:

88,205 Revenue Totals: 87,251 36,643 36,035 35,427 34,819

213,450 REVENUE 112,873 57,945 57,596 57,247 47,796

Materials and Services4,000 Misc Administrative Expense 1,000 1,000 1,000 1,000 1,000

- Lease Payments - - - 10,000 Professional Services 1,000 1,000 1,000 1,000 1,000 14,000 Materials Totals: 2,000 2,000 2,000 2,000 2,000

Capital Outlay20,000 GP Industrial Site - - -

- Cost of Public Rights of Way - - - 20,000 Capital Outlay Totals: - - - - -

Debt25,000 Repay Loan - Capital Projects 25,000 25,000 25,000 25,000

- Repay Loan - General Fund - - - 19,368 N/P City Hall - Principal 19,562 19,758 19,955 20,151 20,348

5,632 N/P City Hall - Interest 5,438 5,242 5,045 4,849 4,652 103,828 N/P Coos Curry Elec. Coop - - - 153,828 Debt Totals: 50,000 50,000 50,000 50,000 25,000

Contingency25,622 Contingency Totals: 60,873 5,945 5,596 5,247 20,796

213,450 EXPENSE 112,873 57,945 57,596 57,247 47,796

- PROPERTY MANAGEMENT Totals (0) 0 0 (0) (0)


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Section 7 Legal...


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Section 8

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city of coquille, oregon adopted budget fiscal year 2012-13 · city at a glance 1-3 budget process...

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