City of Coquille · City at a Glance 1-3 The Budget Flowchart 1-8 Department and Fund Managers...

City of Coquille Operating Budget

Fiscal Year 2009-10

Water Plant Improvements near completion

City Council City Departments Steve Britton Mayor Terence O’Connor City Manager Loran Wiese Council President Mark Dannels Police Chief E. N. “Corky” Daniels Councilor Dave Waddington Fire Chief Fran Capehart Councilor John Higgins Public Works Bruce Parker Councilor Anne Conner Library Director Linda Short Councilor Chuck Dufner Finance Director Matt Muenchrath Councilor

Table of Contents

Introduction Budget Committee 1-1 City of Coquille Organization Chart 1-2 City at a Glance 1-3 The Budget Flowchart 1-8 Department and Fund Managers Message 1-9 The Budget Message 1-26 Department Summaries Budget Summary 2-1 Budget Analysis and Proposal 2-12 Summary of Resources 2-18 Summary of Requirements 2-23 General Fund Budget Department Descriptions 3-1 Overview of the General Fund 3-3 Other Funds Budgets Other Fund Descriptions 4-1 Overview of the Other Funds 4-4

Long Term Goals, Capital Improvements, and Projections Goal Setting Session 5-1 Capital Improvement Plan 5-12 General Fund Projections 5-14 Other Funds Projections 5-17 Legal Budget Calendar 6-1 Publication Notices 6-2 Local Budget Notices 6-6 Resolution 12-2009 6-15 Ordinance 1474 6-17 Appendix Salary Schedule 7-1 Financial Management Policies 7-2 Accounting Methods 7-11 Glossary 7-13

i

The 2009-10 Budget

Section 1

Introduction….

The 2009-10 Budget

CITY OF COQUILLE BUDGET COMMITTEE FISCAL YEAR 2009-10

City Council Members

Steve Britton, Mayor

Bruce Parker Fran Capehart E.N. Daniels

Matt Muenchrath Linda Short

Loran Wiese

Citizen Lay Members

Clay Davis Darlene Kelley Terrence Mai Niki Graham Paige Pyner

Mollie Anderson

The 2009-10 Budget City of Coquille

Organizational Chart 33.34 FTE Proposed

Boards & CommissionsStanding Commissions

& Citizen Committees (29)

Support Services / FinanceAppointed Director

(3.50 FTE)

Public WorksAppointed Director

(8.78 FTE)

PoliceAppointed Chief

(8.85 FTE)

Fire & AmbulanceAppointed Director

(4.12 FTE)

LibraryAppointed Director

(4.34 FTE)

Community Services(2.75 FTE)

Parks(1.00 FTE)

City ManagerAppointed

(Included in Support Svc.)

Municipal JudgeAppointed

City AttorneyAppointed

City CouncilMayor (1)

Elected Council (6)

Citizens of CoquillePopulation - 4,215

Registered Voters - 2,121

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 4,215 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.

1-2

City at a glance… The City of Coquille is located in the southwestern part of the state, which is rated 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 59.990” Average Temperature 57 Population 4,215 Police Stations 1 Patrol Units 7 Sworn Officers 7 Records Specialist 1 Community Service Officer 1 Criminal Calls 567 Calls for Service (non-criminal) 1383 Dispatched Traffic Complaints 335 DUII Arrest 46 Other Traffic Citations 1.451 Library Books 36,896 Videodiscs and videos 3,045 Audio books 1,467 Total Units and Licenses 41,525 Hours of Operation 2,135 Circulation 88,904 Public Programs 58 Public Program Attendance 1,724 Borrowed from Other Libraries 10,164 Lent to Other Libraries 8,471 Public Computers available 6 Public Computer usage 9,861

Fire & Ambulance Stations 1 Rural Stations 3 Fire Fighters 38 Fire Engines 5 Water Tenders 2 Rescue Vehicles 2 Utility Vehicles 2 Ladder Trucks 1 Haz-Mat/Rehab Trailer 1 Advanced Life Support Ambulances 2 Fire Alarm Responses 141 Fire Training Drills 49 Emergency Medical Responses 525 Public Education Programs 12 Pre-Fire Planning 10 Streets Miles of Paved Streets 31 Street Lights 443 Miles of Storm Sewers 5 Water Service Connections 1,961 Miles of Water Mains 30 Hydrants 116 Daily Average Consumption in Gallons 676,000 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 1,561 Daily Average Treatment in Gallons .56 million Maximum Daily Capacity in Gallons 1.2 million 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 2005. Coquille’s per capita Personal Income is 78% percent of US per capita income. Coquille has approximately 11% more households with Social Security payments and 11% less households with Wage and Salary Income than the State of Oregon as a whole. Coquille also has 4% less families with children than the state average. 66% of housing units are owned and the median home value is $86,600. Coquille has on average only one day per year of unhealthy air for sensitive persons. Coquille has three commercial banks, one credit union, two supermarkets, and one hospital. As the county seat about 10% of jobs in Coquille are public. The relatively high percentage of citizens who are retired and receiving transfer payments tend to stabilize the economy of the City. Hospital Hospital Beds 25 Education Elementary Schools 1 Middle Schools 1 Secondary Schools 1 School Instructors 47 Major Employers in the City of Coquille Employer Industry Employment Status

Coos County Government 344 Exempt Coquille Valley Hospital

Health Care 118

Exempt

Coquille Public Schools

Public Education 103 Exempt

Oregon First Community C/U

Finance 44 Exempt

City of Coquille Government 40 Exempt Safeway Grocery 45 Private McKay’s Market Grocery 24 Private

Ten Year Statistics Year Assessed Valuation Population

1999-00 $ 122,946,263 3900 2000-01 $ 126,635,094 4185 2001-02 $ 130,222,782 4190 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 The Budget Process According to Oregon Law (ORS 294), the City of Coquille must prepare and adopt a balanced budget annually. From January through February, meetings are held with department heads, the Mayor, and City Council to set goals and priorities for the upcoming year. In April, a preliminary budget is prepared and presented to the Budget Committee, which, by law, is comprised the Mayor, City Councilors, and six citizen members. If less than six citizens volunteer the budget process continues. A summary of the recommended budget is published in the local newspaper. The City Council holds a public hearing prior to July 1, which may result in further changes. If a change will increase property taxes or increase expenditures within a fund by more than ten percent or $5,000, whichever is greater, the budget must be referred back to the Budget Committee. The City Council adopts the budget and levies taxes prior to June 30 each year. The adopted budget is filed with the county clerk and State of Oregon, and the Property Tax Levy is certified to the County Assessor by July 15 each year. 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).

City at a Glance 2009-10 Budget

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, • Can 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. 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 $300 Library $100 Police $ 25 Skating Till $ 50 Swimming Pool Till (June – September) $100 Total $675

Prepare Proposed Budget

Budget Committee Meets

Approve Proposed Budget &

Prepare Proposed Budget

Budget Committee Meets

Approve Proposed Budget &

Summary

Hold Budget Hearing5 - 30 Days after Notice

Adopt Budget & Make AppropriationsBy June 30th

The Budget Flowchart

JA Appoint Budget OfficerAppoint Budget Officer

NUARY

TO

APR Publish Notice of MeetingPublish Notice of Meeting

IL

A 5 - 30 Days after Notice5 - 30 Days after Notice

PRIL

T Tax LevyTax Levy

O

MAY Publish Hearing Notice &

JUNE

JU Submit Levy & Deliver

L Appropriation to Assessor

Y

General Fund Department and Other Funds Managers Messages

Support Services3.50 FTE

Account Tech - Payroll(1 FTE)

Account Tech - AP(.50 FTE)

Finance Director(1 FTE)

City Manager(1 FTE)

Department Mission The Support Services Department is responsible for the overall financial and administrative operations of the City. It also provides support to all other city departments. The department has 3.5 FTE, including the City Manager, Finance Director/City Recorder, a full time Accounting Technician – Payroll, and a part-time Accounting Technician – Accounts Payable. Major responsibilities include financial planning and reporting, budget preparation, budget control, annual audit of City’s financial records, water and sewer utility billings and collections, payroll, accounts payable, accounts receivable, liens and assessments, federal and state grant compliance, records management, city elections, and public information functions.

Goals

1. Provide consistently high levels of service to both internal and external customers. 2. Address existing and potential revenue sources to ensure that city revenues are

balanced from property taxes, user fees, grants, and other revenues. 3. Provide comprehensive information to the community on city budget and

financial issues to promote a more thorough understanding of how the City receives its funding, how it is spent, and what services are provided.

4. Improve the website to include more content on the City of Coquille, current events, meetings.

.

Major Accomplishments

• Coordinated move of accounting office, internal network and telephones to the new City Hall.

• Simplified the accounting system by reducing the number of funds, deleted the Equipment Reserves Funds.

• Completed financial portion of the loan application package for sewer plant improvement loan.

• Received the GFOA Distinguished Budget Award for the 2009 budget.

Major Objectives of the 2009-2010 Budget Improving the City of Coquille’s website to include more information, including audio and video of Council Meetings and other Community Events. To increase the functionality of the site by posting downloadable forms that citizen can use to rent city property, establish water and sewer accounts, request public records and other forms that previously required a trip to City Hall. To provide archived information including resolutions and ordinances, our fee book and code books and other items including current events. Other technological improvements such as broadcasting Council Meetings live over the Internet, local cable access channel or both. The total proposed budget for the Support Services Department is $432,924. This compares to a 2008-09 budget request of $462,530 (a 7% decrease from the prior year). The overall decrease in the budget is due to the reduction in capital expenditures budgeted for the remodel and move to the new city hall of $40,000 offset by a increases in wages and health insurance cost. Chuck Dufner Finance Director/City Recorder

Police Department8.25 FTE

Parking Control(.50 FTE)

Records Clerk(.75 FTE)

Police Officer(Patrol)

(1.0 FTE)


(1.0 FTE)


(1.0 FTE)

Police Officer( Patrol)

(1.0 FTE)

Police OfficerSchool Resource

(1.0 FTE)

Sergeant(1.0 FTE)

Police Chief(1.0 FTE)

Department Mission The men and women of the Coquille Police Department are committed and dedicated individuals focused on the welfare and safety of their community. Commitment toward community policing and professional development has been every employee’s objective as we strive to make the Coquille Police Department one of the best organizations in the State. Major Accomplishments The Coquille Police Department operates 24 hours a day, seven days a week. P.D. duties include the School Resource Officer, patrol service, criminal investigation, law enforcement, crime prevention and public service functions. Last year, the Police Department installed video recorders in all patrol cars to record stops. In addition a storage device was acquired to retain the videos. This was all done under budget and has already proved valuable to the department and public. In addition, in conjunction with the Fire Department our “Shop with the Heroes” program provided toys and Christmas presents for over 100 kids and their families.

Staffing Under the 2009/2010 budget, the Police Department is allotted 7.5 sworn officers, an administrative office clerk and a parking officer. The Department Reserve program was staffed with four volunteers, we sponsor an Explorer program that has three cadets and we have a volunteer Chaplin. Dispatching services are provided on a contract basis by the Coos Bay Police Department. Major Objectives of the 2009-2010 Budget The Police Department is funded through the City General Fund. In addition for the next three years we have applied for a grant from the COPS program of the Department of Justice. Our goals this year include professional development for both our department and its members. We seek to recruit and retain the best employees, and as funds become available to increase our employees salaries to meet current market standards. We would like to build public trust and confidence in our department through efficient spending of our tax dollars to achieve effective community policing. The Police Department continues to move toward State Accreditation. Our goal is to complete the process in the coming fiscal year. Some of the additions and purchases mentioned above are required for the accreditation process. Mark Dannels Police Chief

Public Works Department -Planning

Public Works Director

Department Mission The planning department provides counter work for zoning question, staff reports for planning commission meeting, public hearings for land use decisions and proposals for ordinance changes. Major Accomplishments The revision and adoption of the City Development Code was the major accomplishment of the 2009-10 year. Staffing The public works director is the staff for the planning department. The work is accomplished by planning commission composed of seven volunteers and the public works director. Major Objectives of the 2009-2010 Budget The major goal of the 20009-10 is the revision of the traffic safety plan. We have applied for a grant in the amount of $100,000 to pay for the survey and planning consultants.

Public Works Department -Code Enforcement

.50 FTE

Code EnforcementOfficer

(.50 FTE)


Department Mission The Codes Enforcement Officer deals with owners who need to bring their property into compliance with the City of Coquille’s ordinances and codes. Major Accomplishments The city has made progress in dealing with owners of properties to improve the image of the city. Staffing This is the second year we have funded a half time code enforcement officer for abatement. The Codes Enforcement Officer deals with owners who need to bring their property into compliance with the City of Coquille’s ordinances and codes. The public works director supervises the officer. Major Objectives of the 2009-2010 Budget To continue to improve the compliance with city ordinances and the physical appearance of the City of Coquille.

Public Works Department -Parks

1.00 FTE

Grounds Keeper(1.00 FTE)


Department Mission The following parks are maintained from this portion of the budget: Sanford Heights, 5th. St., Sturdivant, Community Building area and the planted areas along Highway 42. The parks employee is also responsible for grounds maintenance at the shops and the water treatment plant. The parks employee is also called on at times to assist the public works crew if needed, i.e. during spring cleanup, street patching activity, cutting brush along the roads, etc. All of the parks listed above have lawn sprinkler systems except Sturdivant Park that must be maintained. Sturdivant Park and 5th St. Park have other facilities that must be maintained as well as the lawn area, i.e. restrooms, tennis courts, play structures, fences, etc. Sturdivant Park has a boat ramp, parking lot, restrooms and fishing docks that must be maintained on a daily basis for cleaning. On several occasions during the year due to silt from flooding, the parking lot, road and ramps must be cleaned. The Oregon State Marine Board grants the City $4,700.00 per year to perform this duty. Major Accomplishments The Parks department will welcome the addition of a dog park located next to the Fifth Street Park. A group of volunteers lead by Councilor Short has taken land dedicated by the City for use a dog park, conducted many fund raisers, gotten donations of time, money and material to fence this land and convert it into a safe place for dogs and their owners to exercise and socialize. Staffing The Parks Department consists of 1- FTE, who is supervised by the Public Works Director. Major Objectives of the 2009-2010 Budget. The city has applied for a grant from the marine board to pave the parking lot at the Sturdivant Park boat ramp.

Community Services2.75 FTE

Building Caretaker(Contractual)

(.05 FTE)

Instructors/Lifeguards(.4 FTE)

Pool Mgr(.2 FTE)

Skating Control People(0.5 FTE)

Skate Mgr(.6 FTE)

Building & MaintCoordinator

(1 FTE)


Department Mission The Community Services budget supports the Community Building and Swimming Pool. As you know the Community Building is used for many things, skating, hot meals, dances, parties, public and private meetings, sports, etc. The pool preparation is a part of the duties performed by the full time employee, the public works crew assists in this yearly project as time allows. There is generally very little time to prepare the pool in the spring due to the usual spring weather pattern. Major Accomplishments Replacing the roof over the large auditorium, as well as replacing some of the chairs and tables. Staffing There is 1 full time employee at the building, a volunteer (Fran), a part time employee that lives at the building apartment, part time skating employees during the winter and part time pool employees during the summer months. Major Objectives of the 2009-2010 Budget. We would like to add an electronic sign to the front of the community building to advertise the events. We also would like to remodel the kitchen, obtain new drapes for the meeting rooms and replace portions of the heating system as funds permit. In addition the pool committee is raising funds for a two million dollar rebuild of the city swimming pool. This is a multi-year project that is continuing. John Higgins, Public Works Director

Fire1.62 FTE

38 Volunteers

Training Officer(.50 FTE)

Assistant Chief(.12 FTE)

Fire Chief(1 FTE)

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, programs and training 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 firefighters. 5. Develop and maintain a Pre-Fire Plan program for all commercial buildings

within our fire 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 2009-2010 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 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, draft 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, which makes approx. $140 a month. We have 38 Volunteer firefighters that respond from four fire stations. They receive $3 per fire attended and $5 for every drill that they attend. They are paid twice a year, on December 10th and June 10th. The fire department operates 13 pieces of apparatus and an emergency response trailer. Last year the fire department responded to 141 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. This year we have started a Building fund line item with$20,000 attached to it. By starting this line item, this will move us one step closer to building and/or obtaining a new fire station for the fire department and Coquille Valley ambulance. My goal this budget year is to have a feasibility study performed to see what our need will be for a new station and also, have possible plans drawn up for a cost analysis for a new fire station. Also I have placed $50,000 in the grant line item for possible grants that I could apply for during the next budget year. I do not have any in mind at this time, but this will allow me the opportunity to apply for them if the need arises. . Dave Waddington Fire Chief

Ambulance2.5 FTE

Paramedic(.5 FTE)

18 Volunteer Drivers

Paramedic(1 FTE)

Paramedic(1 FTE)

Fire Chief

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 & CPR training to community members 3. Provide Blood Pressure & Vital Signs Clinics for community members at the fire

station 4. Continue to aggressively promote our Fire-Med Membership Program 5. Provide monthly and 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 Intermediate to work Monday through Friday from 8 am

- 5 pm Major Objectives of the 2009-2010 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 fire-med memberships. At this time we have approx. 450 fire-med memberships. Renewal notices will go out during the middle of June of 2008. The ambulance billings are performed from our in house/on duty career staff. The Coquille Valley Ambulance has three full-time career paramedics and 20 volunteer EMT’s and 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 staff. 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 575 calls for service. Coquille Valley Ambulance provides Advanced Life Support to the

citizens of our district, 24 hours a day, and 7 days a week. The Coquille Valley Ambulance District is approx. 400 square miles. There are no major changes in our budget this year from last year’s 2008-2009 budget. We have adjusted some of our line items to help with the purchase and/or payment of equipment and services, i.e. tires, fuel, volunteer driver wages, etc. We have inserted our annual $10,000.00 into the equipment reserve line item. We are on schedule to replace a 10 year old ambulance with a new ambulance in 2010. Dave Waddington Fire Chief

Library4.75 FTE

Assistant Libarian(1 FTE)

Assistant Librarian(1 FTE)

Cataloger(0.325 FTE)

Children's Assistant(0.40 FTE)

Circulation Assistant(.325FTE)

Circulation Assistant(.275FTE)

Janitor(0.15 FTE)

Library Director(1 FTE)

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 2008-2009 1. Last year the library added 1,190 books, print serials, periodical and newspaper volumes and ended the year with 36,896 physical units. 170 audio items were added to end the year with 1,307. 2. Our video holdings at the end of the year were 3,045 after 181 were added to the collection. 3. A total of 1,541 units were cataloged into the system in the year bringing our total physical units and licenses to 41,525.

4. We were open to the public for a total of 2,135 hours. 5. Circulation for the year totaled 88,904 items. 6. Fifty eight programs were presented and they were attended by 1,724 persons. 7. We provided 8,471 items from our collections to other libraries for their patrons. 8. The library has six computer terminals for public use. There were 9,861141 users of the computers for Internet, word processing and other software applications throughout the year. Major Objectives of the 2009-2010 Budget The total budget request is $569,691. This includes $206,199 in reserve for a new library. The library hopes to finalize a location for the new library in this fiscal year. The FY ’09 book, magazine and staff budget cutbacks are maintained in the 2009-2010 year budget. The budget is comprised of $242,042 in Personal Services and $43,450in 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.

Coquille Library Statistics 2004 2005 2006 2007 2008

Circulation 88,201 91,817 93,379 96,233 88,904

Items Added 877 1,779 1,631 1,788 1,541

Total Holdings 36,871 38,666 39,988 41,313 41,525

Expenditures 228,633 230,114 228,140 248,945 260,631

Anne Conner Library Director

Public Works Department -Street Fund

1.25 FTE

Utility Eq Oper(.25 FTE)



Foreman(.25 FTE)

Public Works Director(.25 FTE)

Street Department The State Tax Street Fund is used to maintain gravel and paved streets, curbs and gutters, culverts and catch basins, parking stalls and crosswalk markings, street lighting, signs, traffic control lights, street sweeping, brush cutting along the sides of the streets, City wide spring and fall cleanup. Equipment that is used and maintained from this fund includes the following: grader, roller, 2-flatbed dump trucks, 2-5yd. dump trucks, street sweeper, case 450 crawler tractor, brush mower and assorted small equipment and hand tools. It is evident from the condition of the City streets that there is not enough funds in this portion of the budget to keep up with the repairs necessary to keep the streets in good repair. The City applies yearly for a 25,000 small city allotment grant from ODOT and has been successful with the application. The shortfall of available funds from state and local funds leave the City of Coquille with streets in very poor condition with no relief in sight. The City was successful in application for the ODOT Small City Allotment Grant and will use the $25,000 to overlay E. 1st. St. from N. Adams St. to N. Collier. Along with the overlay there will be additional work on the storm drain lines. Replacement of the existing waterline is near completion.The rising cost of fuel and electricity also affect the street fund as all street lights and traffic lights are funded here. Along with the ailing streets are the old culverts that are in place and in need of maintenance and maybe replacement.

Public Works Department-Water Fund

4.62 E

Office Support(.12 FTE)

Billing Clerk(.5)

Utility Eq Oper(1.0 FTE)

Unfilled Position

Plant Eq Oper(.5 FTE)




Foreman(.5 FTE)


Water Department The Water Department employees are responsible for treatment as well as distribution of all water produced for the customers on the system. The employees engaged in this activity are required to be certified by the Oregon State Health Department, Drinking Water Section in their respective field, treatment or distribution. Some employees are trained and certified in both treatment and distribution. In 2004 the OSHD Drinking Water Section imposed new rules and regulations that affected the City of Coquille. A $10,000 grant from OECDD to study the effects of the new rules and if the City would be able to meet the requirements of the new regulation was received and the study was done by The Dyer Partnership. The Study is complete and the City has requested and received a loan to renovate the water plant and replace some of the distribution lines. The installation of the distribution lines are near completion and the bids have been received and a contract signed with the low bidder on the water treatment plant. The water treatment plant renovations will start this spring and end late in the year when the water demand is low. If fuel prices affect the cost of electricity there could be some concern for this fund as the water source for the summer months is the Coquille River and must be pumped to the treatment plant. The major accomplishment for the past year is approval of the loan for the water system improvements and the work progressing to complete installation of the distribution lines and beginning of the renovation of the water treatment plant and river pump station.

The 2009-10 Budget

Public Works Department -Sewer Fund

1.42 FTE

Office Support(.12 FTE)

Billing Clerk(.5)

Plant Oper(.25 FTE)



Foreman(.25 FTE)


Sewer Department The Public Works Crew is responsible for maintenance of the sewer collection system as well as the operation and maintenance of the plant. This involves cleaning and unclogging main lines, installation of new services and locating services for new construction. The operation of the plant is done on a daily basis including the weekends. We have 4 employees that switch off for weekend duty at the water and sewer plants. For this weekend duty they receive the following Friday off. There are 2 employees and one in training that are capable of running the plant at this time. Since the installation of the new by-pass at the plant, we are able to cut down on the flooding of the plant and keeping the manholes in the low-lying areas from overflowing. Due to the age of the plant and the mechanical design of the plant, maintenance of the system is a constant ongoing project. The Facility Plan is complete and approved by DEQ. The environmental impact study is complete, soil samples have been taken from core drilling at the plant site and there are some additional requirements due to the soil conditions that must be done. Approval of funding for the plant construction is still in the process. Actual design of the plant will start as soon as all of this is completed. The City must continue I/I (inflow and infiltration), work on the collection system to pinpoint work that needs to be done. Every little bit of I/I elimination may help in reducing the size of the plant and cost for construction. We will be continuing our work to locate I/I and contracting to have the work done as we find it. John Higgins Public Works Director

CITY OF COQUILLE BUDGET MESSAGE

FISCAL YEAR 2009 - 2010

Presented to the City Council and

Budget Committee April, 2009

To the Honorable Mayor, City Council, citizen members of the Budget Committee. It is my duty and privilege to submit for your consideration this annual budget for fiscal year 2009-2010 which will begin on July 1, 2009 in accordance with Oregon State Budget Law. This budget year will continue on last year’s trend and will in large part consist of infrastructure construction. The infrastructure projects contemplated for years and begun last year are continuing this year and are anticipated to carryover to the next (2010-2011) fiscal year. These infrastructure projects are a result of the planning and incremental structuring of the City’s utility rates. Due to the foresight and determination of the City Council the City has the financial resources needed to meet the current infrastructure project needs. Major capital construction of the water treatment facility is concluding and the beginning construction on the wastewater treatment facility is anticipated in this budget. This year the Coquille Urban Renewal District will seek to update it’s 10 - year old plan to become better focused on improving

the core commercial and business district of the City. Urban Renewal investments continue to show a return in the amount of revenue being generated, although not at the level contemplated in the Urban Renewal Plan. This year the District will realize an increase of about half again of last year’s amount. It is anticipated that taxes will bring in an increase of 24% or $40,000 in funding over the 2008-2009 year’s budget. This increase in revenue coupled with the anticipated Urban Renewal Plan Review and Update will allow the URA District to undertake more aggressive projects in the future. One of the anticipated projects will be assisting with the extension of South Mill Avenue. The extension is a result of the proposed Coos Curry Electric Cooperative development on former GP site. There is no doubt that changes are in the offing for both the nation and Oregon with the current economic realities. Likewise the City is changing to meet these new opportunities and challenges. With change, opportunities present themselves. In pursuing opportunities the City has aggressively sought to take advantage of federal stimulus opportunities for several city programs. The city staff will continue this course of action as long as the projected outcomes will result in a stronger, more positive and sustainable city. Staff is confident of their abilities and recognizes the measure of our success will be how we recognize, embrace and adapt to the

changes, challenges and opportunities the future presents to Coquille. As was the case in last year’s budget, this year’s theme will be one of major capital outlay for construction. This year will see the waste water treatment plant begin significant construction activities. Other significant projects include a continuation of using funds generated from the fuel distributor’s license fees for street and sidewalk construction. The City is hopeful of securing federal stimulus funds to match our local street funds, thus allowing additional street work to continue. There is also the possibility of securing either State or federal monies for use on the Coquille River Walk. As the case has been for the previous nine years, the budget being presented is the result of proactive stances taken by the current and previous City Councils and Budget Committees as well as the concerted effort the Department heads and employees. The City will continue to maintain the current minimal staffing levels in all departments. The cuts and financial and expenditure controls enacted over the past nine years Along with aggressive management of municipal resources and monies continue to yield results in all funds.

Financial and Budgetary Principals

The Sewer Utility fund is continuing to benefit from small incremental rate increases to the extent the City is moving

forward with engineering and construction work necessary for the replacement of the current treatment system which will be for the benefit of both the citizens of Coquille and the habitat for anadromous fish in the Coquille River. Energy costs that have presented continual challenges for the last several years are presenting the city departments with challenges but this year with an emphasis not on fuel but on electricity. Though fuel prices have somewhat stabilized, another sector of the energy market, is seeking a massive increase in their rates to all their customer classes including municipalities. PP&L is seeking a rate increase that will add an additional 17% cost to the city’s streetlight costs and a 9% increase to other budgets that utilize electricity in their operations. As the national and local county economy continue to stagger under local and national economic difficulties, the City of Coquille’s conservatively managed financials have allowed the City to largely avoid some of the challenges being experienced in other sectors of the economy and in other public sector agencies. As always, staff is ever mindful of the financial circumstances the City is in and strives to be the most efficient and effective organization possible.

As mentioned earlier, this budget document presented herein continues a trend started night years ago. The creation of a solid plan

for both the current and long term financial health of the City is still the goal. As always, the following principals are incorporated into this document. The current and long term financial health of the City is still the goal. As always, the following principals are incorporated into this document.

Revenue estimations, which are both realistic and conservative.

Expenditure estimations necessary for the achievement of stated purposes.

Accurate distribution of personnel costs.

Equitable distribution of indirect charges to the various municipal departments and funds.

The continued development of financially self-sufficient utility operations.

Development of sufficient net operating capital to meet expenditures before receipt of property taxes and state shared revenues.

This coming year staff will continue its work on the following principals:

1. The accurate distribution of personnel costs. We will continue the staffing patterns in this budget to reflect the actual personnel and operational cost centers. 2. This budget reflects an equitable distribution of indirect or support services costs throughout the various departments and funds. Simply stated, those funds and departments outside of the General Fund which require the use and work of support services and

administrative staff will reimburse the General Fund for the time and services being provided by administrative and support staff. This practice has resulted in a truer cost picture for all the cost centers within the City. 3. The third principal that will continue to be addressed is the continuation of self-sustaining utility funds. The Sewer Fund has specified projects that need to be accomplished over the next several years. The City will likewise be required to continue rate increases at least in the sewer fund to meet those requirements. Depending upon the outcome of negotiations with DEQ and USDA for a mix of grant and loan funds, this fiscal year might see the last of the bi-annual incremental sewer fee increases to support the new waste water plant. The Water Fund is not anticipated to see any increases in the rates this year. The Water Fund revenue stream is sufficient for capital and operational needs to be met through the current rates. 4. The City will continue with the practice of keeping a bare minimum ending cash balance in the General Fund to afford operations to continue the following year between July 1 and the end of November when the tax dollars are distributed. In keeping with the conservative approach to budgeting in uncertain economic times, the General Fund is only 1% more than the budget adopted last year. It is also noteworthy to add that even though the dollars are essentially the same as the pervious year, the

proposed budget was able to absorb the increases in inflationary costs and mandated contract increases. The proposed budget also allows for the major construction projects in waste water and streets. It is estimated that the proposed Beginning Fund Balance of $ 511,736 will be drawn down by $ 165,375 by the end of FY 2010. Leaving the ending cash balance at $ 394,914, which means the City has cash on hand to meet 16% of its General Fund needs or 1.91 months of operation. In contrast, the goal for the General Fund cash balance is a balance that would equal about one quarter of operational costs. Which would require an ending cash balance of $619,442. Staff is committed to continue the trend of increasing the budgeting for beginning cash balances when possible.

Valuation and Taxes As in years past, the City’s current permanent tax rate is $6.1038 per $1,000 of assessed taxable value. For FY 2009-2010 the property tax revenues are estimated to be $938,921. The net tax amount results in an increase of $ 48,921 above the FY 2008-2009 estimated property taxes.

Salaries/Positions

Issues of Concern

This year will see the City Police Department continue to provide a truancy officer for the Coquille School District. The officer will afford the Coquille School

District an opportunity to recapture lost revenue from non-attending students. By Contracting with the School District it provides the City and the CPD with an additional officer, which allows the Department a way of better managing potential overtime costs by having another officer available to cover for time in court, vacations or sick leave. The City will continue with the provision of a ½ time code enforcement position coupled with a ½ time parking officer. Six years ago the City adopted a department head salary schedule. After freezing the step increases for a year for the department heads, I am proposing a resumption of the step schedule. This will place the department heads at the final, step of their salary schedule. In addition, all non-union workers are proposed to receive a 3% cost of living increase in addition to any scheduled step increases. For the second consecutive year the city manager’s salary is not budgeted for any increase, nor is cost of living adjustment being proposed. The City’s health insurance provider has indicated there will be a 15% increase in health insurance premiums. Both Police and Public Works bargaining unit employees will receive a 3.3% COLA based upon the Portland CPI-U annual average as well as 5% step increase depending upon their position in their respective wage schedules.

The two areas of budgetary concern listed last year have been resolved. Currently there is one area of concern in our 15 funds. Following City Council and Budget Committee recommendations a new funding agreement was successfully concluded with the Rural Fire District which resulted in an increase revenue flow that reduced the concern over the financial stability of the Coquille Fire Department. Based upon a renegotiation with the Coquille Valley Rural Fire District, the Coquille Fire Department has been removed from the list of budget concerns. The second concern from the previous year is the Library. The Library Director and staff continue to work hard to make the program work with the dollars at their disposal. The main concern is still the cost of personnel. Last year personnel accounted for 95% of the library tax levy. This year it has reduced to 91% of the tax levy. When the materials and supply costs and beginning cash requirements are included the Library’s operating costs exceed the tax revenue by some 7%. An amount that is actually a 6% decrease over the previous year. If not for the intense work and managing the Library budget by the Director and staff over the past half decade, the Library would have had to layoff staff several years ago. Based upon staff’s good works, there is a minimally sufficient contingency as well as reserve that recommends me to remove the Library from the concerns list. Which brings us to the issues of concern. The State Tax Street Fund is as always a

department that has the greatest visibility and the least amount of funding and this year makes the top of the concerns column. The City receives approximately $204,000 per year in revenue. A 35% drop over previous years. For ease of accounting and more clarity of purpose the fuel distributor license fees were moved to the Capital Project fund this year resulting in the 35% decrease in revenue for the fund. However, even controlling for the loss of those dollars the fund saw an actual decrease of 9% over the previous year. To assist with providing for more teeth and less tail for the fund, we have transferred out of the fund a .25 FTE. This change resulted in a decrease of 15% to the personnel services costs associated with the fund. The City needs to find a way to set up an ongoing road maintenance, repair and pavement program. The City Council by adding the fuel distributor license fees to the fund has helped enormously in this regard. The Oregon Legislature is currently working on another funding stream to assist cities with street infrastructure by looking at a statewide increase in state fuel taxes that may result in increased monies to the fund. The State helping is also a two edged sword. One version of the bill being proposed, if passed, would invalidate Coquille’s license fee. However our local state representative says that the bill would only prohibit cities and counties from adding new taxes and would preserve existing fees. There is no estimate on what the amounts are under the state bill would mean for Coquille.

I raise the matter now as a point of interest as it may affect our street funds. Two years ago the Council enacted a $.03/gallon fuel distributor business license fee to assist in the development of funds which would be dedicated to actual construction or reconstruction of city streets and sidewalks. The fee resulted in $80,000 of additional monies available to the City for street improvements last year. Those funds were combined with other funds set-aside by the City Council and resulted in the First Street Improvement Project that totaled over $211,000. Based upon the decision by Council last year to utilize a pay-as-you-go basis for utilizing the distributor license fees, this year the City is anticipating another paving project that will utilize the license fees and the remaining funds not expensed from last years project. The project is anticipated to cost approximately $185,000.

The rate increases implemented over the last several years has had a beneficial effect on the Water Fund. The Water Fund has a modest operating contingency fund of 7% an increase of 1% over the last year. The fund itself is also 45% less this year from last. This decrease is a direct result of the construction of the capital projects in the fund.

As previously mention, there are no scheduled rate increases planned for the Water Fund this year, as the revenue stream is sufficient to meet operation and capital need for the year. The Sewer Fund is looking at projects to continue with the start of construction activity to begin on the waster water treatment facility. Due to the anticipated increase in construction costs of the new wastewater treatment facility a revised rate estimate shows the need to have the Sewer Fund raise it’s rates to meet its future capital and operational needs. Accordingly, staff again recommends, and the proposed budget contains, a modest $ 1.00/month /account increase for both July and December. This equates to an annual net increase of $1.50/account/month for the upcoming fiscal year. The proposed rate increase will result in an increase in revenue of $28,000. And as mentioned previously, should there be positive results in seeking out stimulus dollars for the waste water treatment plant, the scheduled increase contemplated in this budget may be the last increase tied to the new construction.

Water / Sewer

Summary

Budgets are composed of expectations, expectations of revenues received and expectations of funds expended. The expectations contained within this budget document the expectations of a fiscally conservative nature. Yet the outcomes being proposed in this document are liberal in their execution and their impact on the community.

The 2009 - 2010 Budget

This budget will succeed in expanding the benefits of living in Coquille without undo expansion on the cost of living in Coquille Community expectations and resource allocations determine budgets. And budgets determine where we are headed. Hopefully we as staff, council and the Budget Committee will through the budget effort bring the city to the place where the citizens desire it to be, and that the city may become the place the citizens have always dreamed it to be. To truly get the City to where it wants to be will require additional growth, development and additional funds. But with the council, staff and community all working together, all things are possible and all things are doable. The budget as presented is balanced and is in accordance with Oregon budget Law. The proposed budget does not include any unnecessary programs or projects. There are no increases in personnel or programs. The budget does include those needed and important programs that staff believe are necessary to meet the primary needs of the citizens of Coquille. In closing, I would be remiss in not acknowledging the efforts of the department heads of this City for all of their countless hours of work which they put into their work as well as into budget preparation and budget implementation. I also recommend for your approbation the hard work of all the City’s employees whose dedication to their

jobs, truly make Coquille a wonderful place to live and work. Sincerely, Terence E. O’Connor, City Manager

The 2009-10 Budget

Section 2

Budget Summary...

The 2009-10 Budget

Budget Summary The total for all funds for the 2009-10 year is $17,425,948, which is $373,308 more than last year’s adopted budget. In the General Fund the primary difference is work on a transportation plan and boat launch maintenance funded by two separate $100,000 grants partially offset by completion of capital projects at the Community Building. The decrease in Street and Water Funds for completed capital projects which are offset by increases in the Sewer and Property Management for capital projects started. The increase in the Perpetual Care Fund is due to an increase in the underlying value of the Treasury Bonds and less than budgeted transfers to the Library Fund and Community Building Department. The funds will be carried forward to offset any future declines in the Treasuries as the portfolio ages. Proposed 2009-10 Budget Comparison

2009 Adopted

2010 Proposed

Budget Committee 2009 Adopted

Dollar Difference % Change

General Fund 2,424,755$ 2,535,321$ 2,535,321$ 110,566$ 4%State Tax Street Fund 393,712 204,198 204,198 (189,514) -93%Special Improvement 3,087 3,150 3,150 63 2%Capital Projects Fund 1,210,692 1,289,285 1,289,285 78,593 6%Library Fund 550,832 574,156 574,156 23,324 4%Library Memorial Fund 39,998 40,289 40,289 291 1%Ambulance Fund 439,208 446,413 446,413 7,205 2%Water Fund 3,758,014 1,682,016 1,682,016 (2,075,998) -123%Sewer Fund 5,262,170 6,889,767 6,889,767 1,627,597 24%Fire Fund 518,623 504,713 504,713 (13,910) -3%Sidewalk Fund 44,232 15,827 15,827 (28,405) -179%Property Management 390,046 857,654 857,654 467,608 55%Housing - 48,000 48,000 48,000 100%Perpetual Care 2,065,271 2,383,160 2,383,160 317,889 13%Total by Fund 17,100,640$ 17,473,948$ -$ 17,473,948$ 373,308$ 2%

Total Requirements 17,100,640$ 17,473,948$ - 17,473,948$ 373,308$ 2%

2009 vs. 2010

Fund:

2-1

The 2009-10 Budget

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

Cost of Living will increase approximately 3% for 2009-10.

ollar.

el increases.

%.

pplicable.

Population growth will be negligible.

Property tax rate will not exceed .00610380 per d

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

Staff will ensure efficient and effective operations prior to recommending tax lev

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.

Health care premiums will increase less than 15

User fees will continue to support enterprise operations.

System development charges (SDCs) will be updated where a

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

Tax revenue distribution will be consistent with prior years.

The city will comply with Federal and State requirements.

2-2

The 2009-10 Budget

Ending Fund Balance A comparison of ending fund balance has been provided to show changes since FY08. 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 2007-08 Actual

2008-09 Budget 2008-09

Projection 2009-10 Adopted

General Fund $ 875,972 $395,680 $511,736 $ 373,782State Tax Street Fund 56,265 76,588 23,798 1,971Special Improvement 2,883 0 3,088 0Capital Projects Fund 751,359 946,051 792,607 812,794Library Fund 202,332 241,368 255,156 282,664Library Memorial Fund 35,723 0 35,689 0Ambulance Fund 91,630 177,938 200,913 189,286Water Fund 1,049,477 474,897 468,415 450,758Sewer Fund 1,265,576 1,377,114 1,415,203 1,012,060Fire Fund 65,166 216,857 214,713 233,177Sidewalk Fund 13,262 0 10,527 0Property Management 14,449 155,046 534,554 72,654Housing Fund 0 0 0 0Perpetual Care 2,192,624 1,966,271 2,284,160 2,283,260 Total $ 6,616,718 $ 6,027,810 $6,750,559 $ 5,712,406 • Projections include contingency, debt service reserves, equipment reserves, and un-appropriated

funds.

$ 0

$ 50 0, 00 0

$ 1, 00 0, 00 0

$ 1, 50 0, 00 0

$ 2, 00 0, 00 0

$ 2, 50 0, 00 0 En di ng F un d Ba la nc e C o m pa ri son

2-3

The 2009-10 Budget

Ending Fund Balance Analysis: State Tax Street Fund decreased by 13% due to a major street project, Library Fund increases 18% as interest from the Perpetual Care fund continues to increase the building reserve. The elimination of the 2008 and 2010 Equipment Reserve Funds increases the Ending Balance in the following funds, Ambulance +45%, Water 23%, Sewer 41%, Fire 76%. In addition the Property Management is budgeted to decrease by $461,00 due to street extension and utility placement at the former GP Site and repayment of a loan to the Capital Projects Fund.

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

Taxes37%

Licences & Permits

0%Inter-governmental

Revenues5%

Charges for Services

45%

Fines2%

Interest On Investments

4%

Miscellaneous Revenues

8%

Revenues

2-4

The 2009-10 Budget

Working Capital Carryover

34%

Working Capital Carryover Restricted

18%Operating

Transfers In3%

Grant Revenue1%

Interfund Loan1%

Other Financing Sources

43%

Budgetary Resources

RESOURCE SUMMARY 2007 2008 2009 2010 2010 2010

Actual Actual Adopted Proposed Approved AdoptedRevenues:

Taxes 1,609,001$ 1,710,478$ 1,731,350$ 1,801,354$ 1,801,354$ 1,801,354$ Licences & Permits 8,918 3,743 8,980 7,492 7,492 7,492 Intergovernmental Revenues 193,359 199,030 204,000 214,601 214,601 214,601 Charges for Services 2,083,384 2,052,862 2,075,600 2,063,873 2,063,873 2,063,873 Fines 86,386 78,094 74,900 77,482 77,482 77,482 Interest On Investments 321,993 410,277 208,460 190,762 190,762 190,762 Miscellaneous Revenues 275,068 77,210 349,850 339,130 339,130 339,130 Total Revenues 4,578,109 4,531,694 4,653,140 4,694,694 4,694,694 4,694,694

Budgetary Resources:Working Capital Carryover 5,792,881 4,842,681 4,562,821 4,236,749 4,236,749 4,236,749 Working Capital Carryover Restric 377,389 215,877 2,456,550 2,478,569 2,478,569 2,478,569 Operating Transfers In 943,534 713,228 438,419 521,645 521,645 521,645 Grant Revenue 10,834 120,078 182,500 744,616 744,616 744,616 Interfund Loan - - 175,000 - - - Other Financing Sources 58,000 1,380,448 4,632,210 4,797,678 4,797,678 4,797,678 Total Budgetary Resources: 7,182,638 9,172,312 12,447,500 1,277,257 12,779,257 12,779,257

Total Resources 11,760,747$ 13,704,054$ 17,100,640$ 17,473,948$ 17,473,948$ 17,473,948$

Coquille’s revenues are primarily fee based as shown on the revenue summary page. Revenues are summarized by fund in the Long-term section of the budget document.

2-5

The 2009-10 Budget

TAXES – The tax category makes up 37% of the total revenues, Taxes include property taxes, gas taxes, and franchise fees. PROPERTY TAXES – Property taxes are distributed to the General Fund, State Tax Street Fund, and Library Fund for operations. The permanent tax rate is .00610380 per dollar. CHARGES FOR SERVICE – Charges for services account for 45% of revenues. Some of the charges are for ambulance patient services, storm drain utility fees, water services, wastewater services, system development charges and internal service charges.

2-6

The 2009-10 Budget

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 2009-10 Operational Budget Comparison

2009 2010 Dollar %Category Adopted Approved Difference Difference

Personal Services 2,168,303$ 2,252,853$ 84,550$ 4%Materials and Services 1,589,676 1,628,431 38,755$ 2%Debt Service 691,774 685,622 (6,152)$ -1%

Total Requirements 4,449,753$ 4,566,906$ 117,153$ 3%

2009 vs. 2010

EXPENDITURES

Summary of Requirements

12%

9%

51%

2%

4%

8%1%

13%

Total Personal Services Total Materials and Services Total Capital OutlayTotal Transfers Total Debt Service Total ContingenciesUnappropriated Ending Fund Balance Required Reserve

2-7

The 2009-10 Budget

PERSONAL SERVICES – Personal services cost represent 13% of the adopted budget. It is important to note that personal services health care costs are projected to increase 15%. Retirement costs for Tier 1 and Tier 2 will remain the same for the current year, but will may increase in the future due to poor earnings and adverse market conditions.

Personal Services

9%

19%

2%3%

1%

33%

3%

7%

5%

7%

7%4%

S upport S e rvic e s De pa rt me nt P olic e De pa rt me nt P a rks & Re c re a t ion De pa rt me nt Communit y S e rvic e s De pa rt me nt

Code s Enforc e me nt De pa rt me nt Tot a l Ge ne ra l Fund S t a t e Ta x S t re e t Fund Libra ry Fund

Ambula nc e Fund Wa t e r Fund S e we r Fund Fire Fund

Below is a comparison of budgeted positions between 2007-2010.

Department 2007 (FTE) 2008 (FTE) 2009 (FTE) 2010 (FTE) Support Services 3.75 3.75 3.50 3.50 Police Department 7.13 7.51 8.25 8.85 Community Services 2.35 2.35 2.75 2.75 Library 4.34 4.34 4.34 4.34 Street Fund 1.25 1.25 1.25 1.00 Water Fund 4.67 4.67 4.62 4.14 Sewer Fund 1.47 1.47 1.42 3.14 Ambulance 2.5 2.5 2.5 2.5 Fire 1.62 1.62 1.62 1.62 Parks 1 1 1 1 Codes 0 0 .5 .5 Total FTE 30.08 30.46 31.75 33.34

There is an additional part-time police officer in 2010, a grant was applied for from the federal COPS program, in addition some changes in the Public Works duties with no increase, however in 2009 an increase in the public works resulted in understating the total fte by 1.

2-8

The 2009-10 Budget

The long-term budget plan includes the following total number of positions: Fiscal Year 2007 Baseline 2008 2009 2010 2011 2012 Staffing (FTE) 30.46 30.46 31.75 31.75 33.34 33.34 33.34 MATERIALS AND SERVICES – This category represents 9% of the total budget. This is the same as the prior year.

Materials & Services

3% 7%

9%

0%0%8%

2%

9%0%

11%3%1%3%

19%

14%

8% 0% 2% 0%

Policy and Legislation Department Support Services Department Police Department Planning Department Codes Enforcement Department Community Services DepartmentParks and Recreation Department State Tax Street Fund Special Improvement FundCapital Projects Fund Library Fund Library Memorial Fund Ambulance Fund Water Fund Sewer FundFire Fund Sidewalk Fund Property Management FundPerpetual Care Fund

2-9

The 2009-10 Budget

DEBT SERVICE – This category represents 3% of the total budget. Overall this category represents a 1% decrease from the previous budget. Water Bonds (General Obligation) are a general obligation of the City payable from ad valorem taxes and net income of the Water Fund. Revenue Bonds and Notes are an obligation of the City payable from net income of the Water Fund. Current Debt Obligations 2009-10 Fund Debt Instrument Required Reserve Principal Interest Property Mgmt Mortgage – City Hall $0 $18,987 $6,013Water Fund SPWF Loan (B92909) 22,027 17,362 4,665Water Fund* SPWF Bond 225,848 130,513 26,100Sewer Fund SRL Loan 95,220 80,238 14,982Sewer Fund ** Future Debt Reserve 164,621 Sewer Fund SPWF Loan 12,750Sewer Fund Interim Loan 112,470 Total $527,875 $247,100 $176,980* This is a new loan for $2.6 million for the water facilities distribution/treatment improvements, The current budget includes the future annual debt service of $156,420. **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 $3,3286,000: and a grant from the EPA of $243,000 and City of Coquille funds of $250,000. A reserve in the amount of $150,000 is needed in 2008-09 to meet the reserve requirement for these loans. The current budget includes a future reserve amount of $150,000 which has been funded by a portion of the rate increases. Inter-fund Loans – All inter-fund operating loans, which are not paid back by the end of the fiscal year, are budgeted in the following fiscal year. There is currently one loan that meets this criteria. A loan was made from the Capital Projects Fund to the Property Management Fund in the amount of $175,000 and budgeted to be repaid in 2008. This amount is outstanding. Interfund Loans 2008-09 Fund Due to Loan Amt Property Mgmt Fund Capital Projects $175,000

2-10

The 2009-10 Budget

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 currently 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)].T The Capital Outlay category represents 51% of the total budget. Overall this category represents a 33% increase from the previous budget. Total capital outlay (including equipment and furniture) and projected costs are 7,614,697 for 2009-10,a 17% decrease from the prior year due primarily to completion of the water plant. Below is a category of the projects included in the Capital Improvement Plan for the current budget year. Amounts named as reserve for a capital project are use to hold funds that will be used to fund a project with an undetermined start date. Capital Improvement Projects Category Totals Total Cost Support Services (Major City Hall Repair) 10,000Police (Major Equipment Replacement) 12,000Parks & Recreation (Tractor, Paving Project) 119,000Community Services (Comm Bldg Renovation) 45,000Community Services (Equipment Replacement) 10,000Library – Major New Equipment 33,000Library – Reserve for New Library 204,664Library Memorial Fund 18,344Capital Projects Fund - Water 12,265Capital Projects Fund - Sewer 415,598Capital Projects Fund - Streets 404,518Ambulance – Major New Equipment 20,983Ambulance –Equipment Reserve 154,286Water – Major New Equipment 150,000Water – New Plant 250,000Water – Equipment Reserve 30,000Water – Capital Projects Reserve 50,000Sewer – Major New Equipment 150,000Sewer – I &I Control 100,000Sewer – New Plant 4,500,000Sewer – Equipment Reserve 233,000Sewer – Capital Projects Reserve 170,143Fire – Building Reserve 20,000Fire – Equipment Reserve 157,177Property Management Road and Utility 600,000Perpetual Care - Library 114,906Perpetual Care – Comm Svcs Bldg 229,813 Total $8,214,697

2-11

The 2009-10 Budget

CITY OF COQUILLEFiscal Year 2009-2010 Budget Analysis & Proposal Report

2007 2008 2009 2010 2010 2010Actual Actual Budget Description Proposed Approved Adopted

GENERAL FUND1,132,500 875,972 511,736 Cash Carryover 511,736 511,736 511,7361,663,484 1,661,316 1,913,019 Revenues 2,023,585 2,023,585 2,023,5852,795,984 2,537,288 2,424,755 Total Revenues 2,535,321 2,535,321 2,535,321

Non Departmental335,000 135,000 145,000 Transfer to Other Funds 151,000 151,000 151,000

0 0 300,000 Operating contingency 300,000 300,000 290,6210 0 95,680 Unappropriated ending fund 94,914 83,161 83,161

335,000 135,000 540,680 Total Non Departmental 545,914 534,161 524,782

Policy and legislation41,557 46,573 47,662 Materials and services 52,364 55,544 55,544

Support Services264,568 280,112 292,228 Personal services 297,161 297,161 302,152119,140 112,694 121,301 Materials and services 120,773 120,773 120,773266,489 238,017 50,000 Capital outlay 10,000 10,000 10,000650,197 630,823 463,529 Total Support Serivces 427,933 427,934 432,925

Police495,324 583,345 631,557 Personal services 693,676 693,676 695,87096,343 117,559 151,150 Materials and services 143,050 151,850 151,850

0 12,917 45,000 Capital outlay 12,000 12,000 12,000591,667 713,821 827,707 Total Police 848,726 857,526 859,720

Planning3,647 259 4,600 Materials and services 109,600 109,600 109,600

Codes enforcement0 16,892 17,588 Personal services 18,733 18,733 20,9270 8,100 Materials and services 8,400 8,400 8,4000 17,739 25,688 Total Code Enforcement 27,133 27,133 29,327

Parks & Rec51,268 41,713 63,592 Personal services 65,496 65,496 65,49614,622 14,100 29,650 Materials and services 34,650 34,650 34,650

0 0 25,000 Capital Outlay 119,000 119,000 119,00065,890 55,813 118,242 Total Parks & Rec 219,146 219,146 219,146

Community Services103,534 108,063 113,696 Personal services 114,855 114,628 114,628113,799 98,174 133,950 Materials and services 134,650 134,650 134,650

14,722 33,152 149,000 Capital outlay 55,000 55,000 55,000232,055 239,389 396,646 Total Community Services 304,505 304,278 304,278

1,920,013 1,839,416 2,424,754 Total Expenditures 2,535,321 2,535,321 2,535,321

2-12

The 2009-10 Budget



STATE TAX STREET FUND53,779 56,265 80,112 Cash carryover 23,798 23,798 23,798

198,267 261,691 313,600 Revenues 180,400 180,400 180,400252,046 317,956 393,712 Total revenues 204,198 204,198 204,198

78,072 81,931 89,451 Personal services 76,284 76,284 76,284104,708 91,971 143,673 Materials and services 120,943 120,943 120,943

0 0 34,175 Capital outlay 5,000 5,000 5,00013,000 95,000 84,000 Transfers 0 0 0

0 0 42,413 Contingency 1,971 1,971 1,971195,780 268,902 393,712 Total expenses 204,198 204,198 204,198

SPECIAL IMPROVEMENT2,747 2,883 3,027 Cash carryover 3,088 3,088 3,088

136 125 60 Revenues 62 62 622,883 3,008 3,087 Total revenues 3,150 3,150 3,150

0 0 3,087 Materials and Services 3,150 3,150 3,1500 0 0 Transfers 0 0 00 0 3,087 Total expenses 3,150 3,150 3,150

CAPITAL PROJECTS484,599 751,359 741,482 Cash carryover 792,607 792,607 792,607653,642 144,559 469,210 Revenues 496,678 496,678 496,678

1,138,241 895,918 1,210,692 Total revenues 1,289,285 1,289,285 1,289,285

103,086 0 174,641 Materials and services214,949 69,539 1,036,051 Capital outlay 1,130,059 1,130,059 1,130,059

Transfers 159,226 159,226 159,226318,035 69,539 1,210,692 Total expenses 1,289,285 1,289,285 1,289,285

LIBRARY161,697 202,332 257,582 Cash carryover 255,156 255,156 255,156289,620 274,464 293,250 Revenues 319,000 319,000 319,000451,317 476,796 550,832 Total revenues 574,156 574,156 574,156


0 0 226,062 Capital outlay 237,664 237,664 237,664Transfers 6,000 6,000 6,000


2-13

The 2009-10 Budget



LIBRARY MEMORIAL31,712 35,723 37,998 Cash carryover 35,689 35,689 35,689


995 3,171 20,499 Materials and services 21,945 21,945 21,9450 0 19,499 Capital outlay 18,344 18,344 18,344

995 3,171 39,998 Total expenses 40,289 40,289 40,289

EQUIPMENT RESERVE (08)157,651 193,754 0 Cash carryover 0 0 0

36,103 7,358 0 Revenues 0 0 0193,754 201,112 0 Total revenues 0 0 0

0 0 0 Capital outlay 0 0 00 201,112 0 Transfers 0 0 00 201,112 0 Total expenses 0 0 0

AMBULANCE FUND89,430 91,630 210,208 Cash carryover 200,913 200,913 200,913



0 0 167,938 Capital outlay 175,269 175,269 175,26915,000 5,000 5,000 Transfers 5,000 5,000 5,000


WATER FUND945,738 1,049,477 1,134,976 Cash carryover 468,415 468,415 468,415

65,182 65,182 244,038 Reserve carryover 147,875 147,875 147,875996,889 2,403,094 2,379,000 Revenues 1,065,726 1,065,726 1,065,726

2,007,809 3,517,753 3,758,014 Total revenues 1,682,016 1,682,016 1,682,016


0 1,293,173 2,428,479 Capital outlay 480,000 480,000 480,00087,425 87,425 243,802 Debt service 178,640 178,640 178,64065,182 65,182 244,038 Required reserve 247,875 247,875 247,875

315,018 57,904 57,904 Transfers 57,903 57,903 57,903Unappropriated ending fund balance 0

0 0 230,859 Contingency 122,883 122,883 122,883948,757 2,000,937 3,758,014 Total expenses 1,682,016 1,682,016 1,682,016

2-14

The 2009-10 Budget



SEWER FUND739,510 1,265,576 1,077,519 Cash carryover 839,934 839,934 839,934312,207 112,154 273,971 Reserve carryover 392,153 392,153 392,153930,585 1,033,184 3,910,680 Revenues 5,657,680 5,657,680 5,657,680

1,982,302 2,410,914 5,262,170 Total revenues 6,889,767 6,889,767 6,889,767


0 65,475 3,653,143 Capital outlay 5,153,143 5,153,143 5,153,143128,032 128,893 241,820 Debt service 220,440 220,440 220,440112,207 112,153 273,971 Required reserve 392,153 392,153 392,153

98,016 43,016 43,016 Transfers 43,016 43,016 43,0160 0 600,000 Contingency 619,907 619,907 619,9070 0 0 Unappropriated ending fund 0 0 0

715,602 737,688 5,262,170 Total expenses 6,889,767 6,889,767 6,889,767

FIRE FUND23,683 65,166 189,623 Cash carryover 214,713 214,713 214,713



0 85,233 149,708 Capital outlay 178,177 178,177 178,1777,500 7,500 7,500 Transfers 7,500 7,500 7,500


SIDEWALK FUND2,343 13,262 13,932 Cash carryover 10,527 10,527 10,527


0 284 5,000 Materials and services 15,827 15,827 15,82739,232 Capital outlay 0 0 0

0 284 44,232 Total expenses 15,827 15,827 15,827

PROPERTY MANAGEMENT(169,455) 14,449 77,046 Cash carryover 534,554 534,554 534,554242,028 45,757 313,000 Revenues 323,100 323,100 323,100

72,583 60,206 390,046 Total revenues 857,654 857,654 857,654

2-15

The 2009-10 Budget



33,133 24,652 35,000 Materials and services 160,000 160,000 160,0000 0 0 Capital outlay 600,000 600,000 600,000

25,000 25,000 200,000 Repayment of loan 25,000 25,000 25,0000 1,155,046 Contingency 72,654 72,654 72,654

58,133 49,652 390,046 Total expenses 857,654 857,654 857,654

EQUIPMENT RESERVE (2010)145,183 162,476 0 Cash carryover 0 0 0

17,293 6,221 0 Revenues 0 0 0162,476 168,697 0 Total revenues 0 0 0

0 0 0 Capital outlay 0 0 00 168,697 0 Transfers 0 0 00 168,697 0 Total expenses 0 0 0

HOUSING FUND0 0 0 Cash carryover 48,000 48,000 48,0000 0 0 Revenues 0 0 00 0 0 Total revenues 48,000 48,000 48,000

0 0 0 Materials and services 48,000 48,000 48,0000 0 0 Transfers 0 0 00 0 0 Total expenses 48,000 48,000 48,000

PERPETUAL CARE1,991,754 62,357 27,730 Cash carryover 345,619 345,619 345,619

100,676 191,726 99,000 Interest Income 99,000 99,000 99,0000 1,938,541 1,938,541 Reserve Carryover 1,938,541 1,938,541 1,938,541

2,092,430 2,192,624 2,065,271 Total revenues 2,383,160 2,383,160 2,383,160

3,500 3,564 3,900 Materials and services 3,900 3,900 3,90018,042 0 26,830 Capital Outlay 344,719 344,719 344,71970,000 0 96,000 Transfers 96,000 96,000 96,000

1,938,541 1,938,541 1,938,541 Required Reserve 1,938,541 1,938,541 1,938,5412,030,083 1,942,105 2,065,271 Total expense 2,383,160 2,383,160 2,383,160

2-16

The 2009-10 Budget

CITY OF COQUILLEFiscal Year 2009-2010

Summary of all Resources by Category & Fund

2007 2008 2009 2010 2010 2010Actual Actual Budget Account Description Proposed Approved Adopted

310 Working Capital Carryover1,132,500 875,972 711,586 10010 01 - General Fund 511,736 511,736 511,736

53,779 56,265 80,112 310000 04 - State Tax Street Fund 23,798 23,798 23,798 2,747 2,883 3,027 310000 05 - Special Improvement Fund 3,088 3,088 3,088

484,599 751,359 741,482 310000 06 - Capital Projects Fund 792,607 792,607 792,607 161,697 202,332 257,582 310000 07- Library Fund 255,156 255,156 255,156

31,712 35,723 37,998 310000 08 - Library Memorial Fund 35,689 35,689 35,689 157,651 193,754 - 310000 09 - Equipment Reserve (2008) - - -

89,430 91,630 210,208 310000 15 - Ambulance Fund 200,913 200,913 200,913 945,738 1,049,477 1,134,976 310000 16 - Utility Fund - Water 468,415 468,415 468,415 739,510 1,265,576 1,077,519 310000 17 - Utility Fund Sewer 839,934 839,934 839,934

23,683 65,166 189,623 310000 19 - Fire Fund 214,713 214,713 214,713 2,343 13,262 13,932 310000 20 - Sidewalk Fund 10,527 10,527 10,527

(169,445) 14,449 77,046 310000 21 - Property Management 534,554 534,554 534,554 145,183 162,476 - 310000 23 - Equipment Reserve - - -

310000 27- Housing Fund - - - 1,991,754 62,357 27,730 310000 29 - Perpetual Care 345,619 345,619 345,619 5,792,881 4,842,681 4,562,821 Working Capital Carryover Totals: 4,236,749 4,236,749 4,236,749

Working Capital Carryover Restricted65,182 65,182 244,038 310010 16 - Net Working Required Reserve 147,875 147,875 147,875 91,994 91,994 91,994 310001 17 - Net Working Capital - Reserve 91,994 91,994 91,994

200,000 - 31,977 310002 17 - Net Working Capital Future 20,159 20,159 20,159 20,213 20,160 150,000 310003 17 - Required Reserve II 280,000 280,000 280,000

- 646,177 646,177 310020 29 - Reitman Donation - Library 646,177 646,177 646,177 - 1,292,364 1,292,364 310030 29 - Reitman Donation - CCB 1,292,364 1,292,364 1,292,364

377,389 2,115,877 2,456,550 Working Capital Carryover Restricted Totals: 2,478,569 2,478,569 2,478,569

Operating Transfers In25,000 25,000 25,000 370050 01 - Transfer From Water Dept 25,000 25,000 25,000 5,000 5,000 5,000 370060 01 - Transfer From Ambulance 5,000 5,000 5,000

15,000 15,000 15,000 370070 01 - Transfer From Sewer Dep 15,000 15,000 15,000 370080 01 - Transfer From Library 6,000 6,000 6,000

7,500 7,500 7,500 370090 01 - Transfer From Fire Fund 7,500 7,500 7,500 32,903 32,903 32,903 370120 01 - Transfer Lieu Of Taxes 32,903 32,903 32,903 28,016 28,016 28,016 370130 01 - Transfer Lieu Of Taxes 28,016 28,016 28,016 50,000 - 64,000 370140 01 - Transfer from Prep. Care - Community Bldg 55,000 55,000 55,000

- 7107 - 370010 04 - Transfer From Equip. Reserve - - - 200,000 - - 335055 06 - Transfer From General Fund - - - 247,115 - - 335060 06 - Transfer From Water Fund - - -

- 90,000 54,000 335070 06 - Transfer From State Tax Street fund - - - 45,000 - - 335090 06 - Transfer From Sewer Fund - - - 90,000 - - 335365 06 - Transfer From Urban Renewal - - -

- - - 310065 07 - Transfer From General Fund 6,000 6,000 6,000 20,000 - 32,000 310067 07 - Transfer from Perp Care Fund 32,000 32,000 32,000 10,000 - - 310010 09 - Transfer From Sewer Fund - - - 10,000 - - 310020 09 - Transfer From Water Fund - - -

8,000 - - 310040 09 - Transfer From STSF - - - - 69,503 - 335020 15 - Transfer From Equipment Reserve - - - - - - 335030 16 - Transfer From Capital Projects 159,226 159,226 159,226

- 87,141 - 335040 16 - Transfer From Equipment Reserve - - - - 106,864 - 335050 17 - Transfer From Equipment Reserve - - -

110,000 110,000 120,000 310040 19 - Transfer From Gen Fund 120,000 120,000 120,000 99,194 - 310050 19 - Transfer From Equip. Reserve (2010) - - -

5,000 5,000 30,000 310010 20 - Transfer From STSF Fund 5,000 5,000 5,000 25,000 25,000 25,000 310030 21 - Transfer from General Fund 25,000 25,000 25,000

2-17

The 2009-10 Budget




- - - 310010 23 - Transfer From Fire - Truck - - - 10,000 - - 310020 23 - Transfer From Ambulance - Van - - -

943,534 713,228 438,419 Operating Transfers In Totals: 521,645 521,645 521,645

Taxes855,662 879,581 890,000 311010 01 - Current taxes 938,921 938,921 938,921 43,134 40,191 45,000 311020 01 - Prior taxes 42,237 42,237 42,237

121,890 139,501 120,000 316010 01 - Pacific Power & Light 147,234 147,234 147,234 24,684 21,868 20,000 316020 01 - Charter Comm 17,562 17,562 17,562 23,828 21,272 20,000 316030 01 - Verizon 19,384 19,384 19,384

1,500 1,500 1,500 316040 01 - Wadsworth Garbage 1,500 1,500 1,500 45,924 44,819 46,000 316050 01 - Water utility 44,426 44,426 44,426 43,789 43,302 44,000 316060 01 - Sewer utility 44,445 44,445 44,445 2,416 3,697 6,000 316070 01 - N W Natural 8,000 8,000 8,000

6,302 7,500 01 - Comspan 10,645 10,645 10,645 195,470 182,806 200,000 310050 04 - Gas Taxes-per Capita 180,000 180,000 180,000

69,912 84,000 04 - Business License Fee/Gas Tax - - - 06 - Capital Projects License Fee/Gas Tax 80,000 80,000 80,000

250,704 255,727 247,350 310010 07 - Coos County Tax Levy 267,000 267,000 267,000 1,609,001 1,710,478 1,731,350 Taxes Totals: 1,801,354 1,801,354 1,801,354

Miscellanious Revenues9,169 8,780 8,000 360070 01 - Copies, maps, etc. 8,981 8,981 8,981 2,125 2,160 2,500 360090 01 - Dare/SRO Program donations 736 736 736

- 26 - 360105 01- PD Crime Prevention Donations 342 342 342 261 360130 01 - Employee P/R Reimbursement 40 40 40

- 300 - 360160 01- Sale of fixed assets - - - 3,820 3,540 3,500 360500 01- Lien searches 3,131 3,131 3,131

10,000 10,000 10,000 360600 01 - Management fee - URA 10,000 10,000 10,000 - - - 335040 06 - Misc Revenue - - -

1,507 1,281 1,500 310035 07 - Book Sale Revenue 1,100 1,100 1,100 4,250 4,913 4,250 310040 07 - Postage & Fines 4,500 4,500 4,500

50 857 - 310020 08 - Donations Received - - - 3,298 1,725 1,000 310030 08 - Donations - Specified 3,600 3,600 3,600

- 20,530 - 310030 15 - Amb - Reimbursable Paym - - - - - 15,000 310040 15 - Donations 1,000 1,000 1,000

808 - - 361060 15 - Sale Of Fixed Assets - - - - 310070 16 - System Development Water - - -

16,466 18,197 15,000 310080 16 - Misc Water Revenue 17,000 17,000 17,000 - - - 350000 16 - Donated Assets - - -

200 900 1,600 310080 17 - Misc Sewer Revenue 1,600 1,600 1,600 - 310090 17 - System Development Sewer - - -

- - - 350000 17 - Donated Assets - - - 1,507 - 1,500 361060 19 - Sale of Fixed Assets - - - 5,712 - - 314010 20 - Sidewalk Principal - - - 8,002 - - 310010 21 - Sale Of Timber - - -

201,071 2,540 285,000 310030 21 - Sale Of Property 285,000 285,000 285,000 1,000 1,000 1,000 310040 21 - Falcon Cable Lease 2,100 2,100 2,100 6,083 200 - 310030 21 - Rent - - -

275,068 77,210 349,850 Miscellanious Revenues Totals: 339,130 339,130 339,130

Interest On Investments66,442 40,133 22,500 360050 01 - General Fund 15,000 15,000 15,0002,797 1,866 4,600 310080 04 - State Tax Street Fund 400 400 400

136 125 60 310050 05 - Special Improvement Fund 62 62 628,944 22,131 14,000 335050 06 - Capital Projects Fund 16,000 16,000 16,0009,737 9,404 5,000 310050 07- Library Fund 5,500 5,500 5,500

2-18

The 2009-10 Budget




1,657 1,553 1,000 310010 08- Library Memorial Fund 1,000 1,000 1,0008,103 7,358 0 310050 09 - Equipment Reserve (2008) 0 0 03,379 3,555 2,000 310050 15 - Ambulance Fund 4,000 4,000 4,000

53,985 45,714 23,000 310050 16 - Utility Fund - Water 13,500 13,500 13,50057,765 62,830 35,000 310050 17 - Utility Fund Sewer 25,000 25,000 25,000

207 644 300 310050 20 - Sidewalk Fund 300 300 300872 17,017 2,000 21 - Property Management Fund 11,000 11,000 11,000

7,293 6,221 0 310030 23 - Equipment Reserve 0 0 033,145 63,691 33,000 310025 29 - Reitman Investment Earnings - Library 33,000 33,000 33,00067,531 128,035 66,000 310035 29 - Reitman Investment Earnings - CCB 66,000 66,000 66,000

321,993 410,277 208,460 Interest On Investments Totals: 190,762 190,762 190,762

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

- 7,800 - 365030 01 - St Marine Bd - ramp mai 94,000 94,000 94,000 - 27,490 29,400 365070 01 - School Resource Officer SD#8 30,576 30,576 30,576

1,880 580 600 365080 01 - Flags Campaign Grant 2,500 2,500 2,500 - - - 365090 01 - Law Enforcement Block G 500 500 500

1,700 700 - 365100 01 - Traffic Safety Grant 1,200 1,200 1,200 361200 01 - Community Support Grant 827 827 827 365131 01 - TGM Grant 100,000 100,000 100,000

2,258 30,000 360150 01 - DOJ Grant 68,013 68,013 68,013 - - 25,000 310060 04 - Small City Grants - - -

365100 06 - ODOT ARRA Grant 96,000 96,000 96,000 - - - 310070 07 - Grant Revenue - - -

- 310045 15 - Grants - - - 310070 17 - EPA Grant 243,000 243,000 243,000

(2,746) 71,250 87,500 365000 19 - Grant Revenue 50,000 50,000 50,000 - - - 310070 27 - State Housing Grabt 48,000 48,000 48,000

10,834 120,078 182,500 Grant Revenue Totals: 744,616 744,616 744,616

Charges for Services26,597 26,629 27,000 341000 01 - Swim pool receipts 29,139 29,139 29,139

522 801 400 341010 01 - Vending machine receipt 1,968 1,968 1,968 8,825 10,318 7,500 341020 01 - Skating receipts 5,109 5,109 5,109 1,908 1,992 1,500 341030 01 - Skating concessions - - -

- 100 - 341050 01 - Miscellaneous receipts - - - 10,115 13,995 10,000 341060 01 - CCB rental receipts 9,171 9,171 9,171

3,640 3,874 3,800 341070 01 - Rent - Senior Nutrition 3,793 3,793 3,793 6,500 6,000 6,000 341075 01 - CCB apt rent 6,000 6,000 6,000

700 720 600 341090 01 - Rental - gazebo 593 593 593 35 18 50 342150 01 - Reimbursable revenue P&R 7 7 7

1,560 870 1,500 342210 01 - Sturd Park - camping fees 593 593 593 20 345060 01 - Misc Building inspection fees

3,583 167 3,000 335020 06 - System Dev Receipts - Water 6,000 6,000 6,000 1,000 2,000 1,000 335030 06 - System Dev Receipts - Sewer 1,000 1,000 1,000 1,407 1,171 1,250 310030 07 - Copy Machine Receipts 1,000 1,000 1,000

344,620 330,845 320,000 310010 15 - Ambulance Service Revenue 360,000 360,000 360,000 12,625 13,125 12,000 310020 15 - Fire Med Memberships 12,500 12,500 12,500

(134,363) (121,780) (120,000) 310080 15 - Bad Debts (132,000) (132,000) (132,000) 899,585 877,187 920,000 310030 16 - Water Service Receipts 865,000 865,000 865,000 16,200 16,200 - 310031 16 - Rate Increase - - -

5,745 6,060 6,000 310040 16 - Account Maintenance Fee 6,000 6,000 6,000 858,580 848,550 860,000 310010 17 Sewer Charge Receipts 860,000 860,000 860,000

14,000 14,000 14,000 310011 17 - Rate Increase 28,000 28,000 28,000 2,083,384 2,052,862 2,075,600 Charges for Services Totals: 2,063,873 2,063,873 2,063,873

2-19

The 2009-10 Budget




Interfund Loans- - 175,000 340000 06 - Repayment From Property Mgmt Fund - - - - - 175,000 Interfund Loans Totals: - - -

Other Financing Sources58,000 30,261 222,210 340001 06 - Loan Repayment - URA 297,678 297,678 297,678

06 - Loan Repayment - Street Loan- 1,350,187 1,410,000 320000 16 - Note Payable Water System Upgrade - - -

3,000,000 17 - Note Payable Wastewater System Upgrade 4,500,000 4,500,000 4,500,000 58,000 1,380,448 4,632,210 Other Financing Sources Totals: 4,797,678 4,797,678 4,797,678

Intergovernmental Revenues7,666 6,936 7,000 330010 01 - Cigarette tax 8,967 8,967 8,967

44,496 47,963 46,000 330020 01 - Liquor tax 53,532 53,532 53,532 30,139 33,131 30,000 330030 01 - State Revenue Sharing 31,102 31,102 31,102 1,058 1,000 1,000 310020 07 - Intergovt Rev - State 1,000 1,000 1,000

110,000 110,000 120,000 310020 19 - Rural Fire District Receipts 120,000 120,000 120,000 193,359 199,030 204,000 Intergovernmental Revenues Totals: 214,601 214,601 214,601

Fines and Forfeitures4,167 1,975 5,000 340020 01 - Parking fines 1,607 1,607 1,607

81,262 75,151 69,000 340030 01 - Fines - State Shared 74,975 74,975 74,975 957 968 900 310060 07 - Lost Books/cards - Reim 900 900 900

86,386 78,094 74,900 Fines and Forfeitures Totals: 77,482 77,482 77,482

Licenses & Permits520 655 700 321010 01 - Liquor license 700 700 700 200 290 200 321040 01 - Miscellaneous licenses 700 700 700

3,250 350 3,000 331010 01 - Planning application fees 1,012 1,012 1,012 4,908 2,408 5,000 310060 16 - New Water Service In City 5,000 5,000 5,000

40 40 80 310040 17 - New Sewer Service/Permits 80 80 80 8,918 3,743 8,980 Licenses & Permits Totals: 7,492 7,492 7,492

8,964,763 11,166,766 14,675,885 Other Funds Revenue Totals 14,938,627 14,938,627 14,938,627 2,795,984 2,537,288 2,424,755 General Fund Revenue Totals 2,535,321 2,535,321 2,535,321

11,760,747$ 13,704,006$ 17,100,640$ Revenue Totals 17,473,948$ 17,473,948$ 17,473,948$

2-20

2009-10 Budget


Summary of Resources by Category

2007 2008 2009 2010 2010 2010Actual Actual Adopted Proposed Approved Adopted

Revenues:Taxes 1,609,001$ 1,710,478$ 1,731,350$ 1,801,354$ 1,801,354$ 1,801,354$ Licences & Permits 8,918 3,743 8,980 7,492 7,492 7,492 Intergovernmental Revenues 193,359 199,030 204,000 214,601 214,601 214,601 Charges for Services 2,083,384 2,052,862 2,075,600 2,063,873 2,063,873 2,063,873 Fines 86,386 78,094 74,900 77,482 77,482 77,482 Interest On Investments 321,993 410,277 208,460 190,762 190,762 190,762 Miscellaneous Revenues 275,068 77,210 349,850 339,130 339,130 339,130 Total Revenues 4,578,109 4,531,694 4,653,140 4,694,694 4,694,694 4,694,694

Budgetary Resources:Working Capital Carryover 5,792,881 4,842,681 4,562,821 4,236,749 4,236,749 4,236,749 Working Capital Carryover Restricted 377,389 2,115,877 2,456,550 2,478,569 2,478,569 2,478,569 Operating Transfers In 943,534 713,228 438,419 521,645 521,645 521,645 Grant Revenue 10,834 120,078 182,500 744,616 744,616 744,616 Interfund Loan - - 175,000 - - - Other Financing Sources 58,000 1,380,448 4,632,210 4,797,678 4,797,678 4,797,678 Total Budgetary Resources: 7,182,638 9,172,312 12,447,500 12,779,257 12,779,257 12,779,257

Total Resources 11,760,747$ 13,704,054$ 17,100,640$ 17,473,948$ 17,473,948$ 17,473,948$

Fiscal Year 2009-2010 Summary of Requirements by Category

2007 2008 2009 2010 2010 2010Actual Actual Adopted Proposed Approved Adopted

Total Personal Services $1,813,135 $1,938,552 $2,168,303 $2,252,853 $2,252,853 $2,252,853Total Materials and Services 1,329,964 1,082,356 1,589,676 1,628,431 1,628,431 1,628,431Total Capital Outlay 685,848 601,841 6,210,569 9,250,117 9,250,117 8,050,117Total Transfers 458,746 853,534 1,708,937 438,419 438,419 438,419Total Debt Service 240,456 240,807 691,774 685,622 685,622 685,622Total Contingencies 0 0 1,173,009 1,492,967 1,492,967 1,492,967Unappropriated Ending Fund Balance 0 0 121,110 95,680 95,680 95,680Required Reserve 1,928,434 2,115,930 2,523,603 2,456,550 2,456,550 2,456,550

Total Requirements $6,456,583 $6,833,020 $16,186,981 $18,300,640 $18,300,640 $17,100,640

2-21

2009-10 Budget


Summary of Resource by Fund

2007 2008 2009 Fund 2010 2010 2010Actual Actual Budget Proposed Approved Adopted

2,795,984 2,537,288 2,424,755 General Fund 2,535,321 2,535,321 2,535,321

252,046 317,956 393,712 State Tax Street Fund 204,198 204,198 204,198

2,883 3,008 3,087 Special Improvement Fund 3,150 3,150 3,150

1,138,241 895,918 1,210,692 Capital Projects Fund 1,289,285 1,289,285 1,289,285

451,317 476,796 550,832 Library Fund 574,156 574,156 574,156

36,717 39,858 39,998 Library Memorial Fund 40,289 40,289 40,289

193,754 201,112 0 Equipment Reserve Fund 08 0 0 0

316,499 407,408 439,208 Ambulance Fund 446,413 446,413 446,413

2,007,809 3,517,753 3,758,014 Water Fund 1,682,016 1,682,016 1,682,016

1,982,302 2,410,914 5,262,170 Sewer Fund 6,889,767 6,889,767 6,889,767

242,444 455,610 518,623 Fire Fund 504,713 504,713 504,713

13,262 18,906 44,232 Sidewalk Fund 15,827 15,827 15,827

72,583 60,206 390,046 Property Management Fund 857,654 857,654 857,654

162,476 168,697 0 Equipment Reserve Fund 10 0 0 0

2,092,430 2,192,624 2,065,271 Perpetural Care Fund 2,383,160 2,383,160 2,383,160

11,760,747 13,704,054 17,100,640 Total Resources 17,425,948 17,425,948 17,425,948

2-22

2009-10 Budget


Summary of Requirements by Fund

2007 2008 2009 Fund 2010 2010 2010Actual Actual Budget Proposed Approved Adopted

1,920,013 1,839,416 2,424,754 General Fund 2,535,321 2,535,321 2,535,321


0 0 3,087 Special Improvement Fund 3,150 3,150 3,150

318,035 69,539 1,210,692 Capital Projects Fund 1,289,285 1,289,285 1,289,285

248,985 260,631 550,832 Library Fund 574,156 574,156 574,156

995 3,171 39,998 Library Memorial Fund 40,289 40,289 40,289

0 201,112 0 Equipment Reserve Fund 08 0 0 0

219,358 218,244 439,208 Ambulance Fund 446,413 446,413 446,413

948,757 2,000,937 3,758,014 Water Fund 1,682,016 1,682,016 1,682,016

715,602 737,688 5,262,170 Sewer Fund 6,889,767 6,889,767 6,889,767

177,279 268,744 518,623 Fire Fund 504,713 504,713 504,713

0 284 44,232 Sidewalk Fund 15,827 15,827 15,827


0 168,697 0 Equipment Reserve Fund 10 0 0 0

2,030,083 1,942,105 2,065,271 Perpetural Care Fund 2,383,160 2,383,160 2,383,160

6,833,020 8,029,119 17,100,640 Total Resources 17,425,948 17,425,948 17,425,948

2-23

The 2009-10 Budget


Summary of Requirements by Category & Fund

2007 2008 2009 2010 2010 2010Actual Actual Budget Proposed Approved Adopted

PERSONAL SERVICESGeneral Fund

264,568 280,112 292,228 Support Services Department 297,161 297,161 302,152495,324 583,345 631,557 Police Department 693,676 693,676 695,87051,268 41,713 63,592 Parks & Recreation Department 65,496 65,496 65,496

0 16,892 17,588 Codes Enforcement Department 18,733 18,733 20,927103,534 108,063 113,696 Community Services Department 114,855 114,628 114,628

914,694 1,030,125 1,118,661 Total General Fund 1,189,921 1,189,694 1,199,073


210,088 222,651 234,020 Library Fund 242,042 242,042 242,042

167,991 173,627 184,070 Ambulance Fund 185,744 185,744 185,744

229,593 239,832 249,381 Water Fund 291,163 291,163 291,163

205,728 215,294 228,304 Sewer Fund 215,192 215,192 215,192

132,386 138,421 148,996 Fire Fund 155,236 155,236 155,236

$1,938,552 $2,101,881 $2,252,883 TOTAL PERSONAL SERVICES $2,355,582 $2,355,355 $2,364,734

MATERIALS AND SERVICESGeneral Fund

41,557 46,573 47,662 Policy and Legislation Department 52,364 55,544 55,544119,140 112,694 121,301 Support Services Department 120,773 120,773 120,773

96,343 117,559 151,150 Police Department 143,050 151,850 151,8503,647 259 4,600 Planning Department 109,600 109,600 109,600

0 0 8,100 Codes Enforcement Department 8,400 8,400 8,40014,622 14,100 29,650 Parks and Recreation Department 34,650 34,650 34,650

113,799 98,174 133,950 Community Services Department 134,650 134,650 134,650

389,108 389,359 496,413 Total General Fund 603,487 615,467 615,467


0 0 3,087 Special Improvement Fund 3,150 3,150 3,150

103,086 0 174,641 Capital Projects Fund 0 0 0

38,897 37,980 45,750 Library Fund 43,450 43,450 43,450

995 3,171 20,499 Library Memorial Fund 21,945 21,945 21,945

36,367 39,617 42,200 Ambulance Fund 45,400 45,400 45,400

251,539 257,421 303,552 Water Fund 303,552 303,552 303,552

171,269 172,857 221,916 Sewer Fund 245,916 245,916 245,916

37,393 37,590 132,800 Fire Fund 108,800 108,800 108,800

0 284 5,000 Sidewalk Fund 15,827 15,827 15,827


0 0 0 Housing Fund 48,000 48,000 48,000

3,500 3,564 3,900 Perpetual Care Fund 3,900 3,900 3,900

2-24

The 2009-10 Budget




1,169,995$ 1,058,466$ 1,628,431$ TOTAL MATERIALS AND SERVICES 1,724,370$ 1,736,350$ 1,736,350$

CAPITAL OUTLAYGeneral Fund

266,489 238,017 50,000 Support Services Department 10,000 10,000 10,0000 12,917 45,000 Police Department 12,000 12,000 12,0000 0 25,000 Parks and Recreation Department 119,000 119,000 119,000

14,722 33,152 149,000 Community Services 55,000 55,000 55,000

281,211 284,086 269,000 Total General Fund 196,000 196,000 196,000

0 0 34,175 State Tax Street Fund 5,000 5,000 5,000

214,949 69,539 1,036,051 Capital Projects Fund 1,130,059 1,130,059 1,130,059

0 0 226,062 Library Fund 237,664 237,664 237,664

0 0 19,499 Library Memorial Fund 18,344 18,344 18,344

0 0 167,938 Ambulance Fund 175,269 175,269 175,269

0 1,293,173 2,428,479 Water Fund 480,000 480,000 480,000

0 65,475 3,653,143 Sewer Fund 5,153,143 5,153,143 5,153,143

0 85,233 149,708 Fire Fund 178,177 178,177 178,177

0 0 39,232 Sidewalk Fund 0 0 0

0 0 0 Property Management Fund 600,000 600,000 600,000

18,042 0 26,830 Perpetual Care Fund 344,719 344,719 344,719

$514,202 $1,797,506 $8,050,117 TOTAL CAPITAL OUTLAY $8,518,375 $8,518,375 $8,518,375

TRANSFERS

335,000 135,000 145,000 General Fund 151,000 151,000 151,000

13,000 95,000 84,000 State Tax Street Fund 0 0 0

0 0 0 Capital Projects Fund 159,226 159,226 159,226

0 0 0 Library Fund 6,000 6,000 6,000

0 201,112 0 Equipment Reserve Fund (2008) 0 0 0

15,000 5,000 5,000 Ambulance Fund 5,000 5,000 5,000

315,018 57,904 57,904 Water Fund 57,903 57,903 57,903

98,016 43,016 43,016 Sewer Fund 43,016 43,016 43,016

7,500 7,500 7,500 Fire Fund 7,500 7,500 7,500

0 168,697 0 Equipment Reserve Fund (2010) 0 0 0

70,000 0 96,000 Perpetual Care Fund 96,000 96,000 96,000

$853,534 $713,229 $438,419 TOTAL TRANSFERS $525,644 $525,645 $525,645

CONTINGENCY

2-25

The 2009-10 Budget




0 0 300,000 General Fund 300,000 300,000 290,621

0 0 42,413 State Tax Street Fund 1,971 1,971 1,971

0 0 45,000 Library Fund 45,000 45,000 45,000

0 0 40,000 Ambulance Fund 35,000 35,000 35,000

0 0 230,859 Water Fund 122,883 122,883 122,883

0 0 600,000 Sewer Fund 619,907 619,907 619,907

0 0 79,649 Fire Fund 55,000 55,000 55,000

- - 1,155,046 Property Management 72,654 72,654 72,654

$0 $0 $2,492,967 TOTAL CONTINGENCY $1,252,415 $1,252,415 $1,243,036

DEBT SERVICE

87,425 87,425 243,802 Water Fund 178,640 178,640 178,640

128,032 128,893 241,820 Sewer Fund 220,440 220,440 220,440


$240,456 $240,807 $691,774 TOTAL DEBT SERVICE $685,622 $685,622 $685,622

UNAPPROPRIATED ENDING FUND BALANCE

0 0 95,680 General Fund 94,914 83,161 83,161

$0 $0 $95,680 TOTAL UNAPPROPRIATED ENDING FUND $94,914 $83,161 $83,161

REQUIRED RESERVE BALANCE

65,182 65,182 244,038 Water Fund 247,875 247,875 247,875

112,207 112,153 273,971 Sewer Fund 392,153 392,153 392,153

1,938,541 1,938,541 1,938,541 Perpetual Care Fund 1,938,541 1,938,541 1,938,541Sewer Fund

$2,115,930 $2,115,876 $2,456,550 TOTAL REQUIRED RESERVE BALANCE $2,578,569 $2,578,569 $2,578,569

$4,913,006 $6,190,549 $14,675,886 Other Funds Requirement Totals $14,938,626 $14,938,626 $14,938,626$1,920,013 $1,838,570 $2,424,754 General Fund Requirement Totals $2,535,322 $2,535,322 $2,535,322$6,833,019 $8,029,119 $17,100,640 Requirement Totals $17,473,948 $17,473,948 $17,473,948

2-26

The 2009-10 Budget

Section 3

General Fund Budget...

CITY OF COQUILLE 2009-10 BUDGET

GENERAL FUND DEPARTMENTS

NON-DEPARTMENTAL (001)

This department 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. 2009-2010 Request for support from State Shared Revenues totals $15,533 this year and consist of CCAT 3,000, RSVP $1,000, Women’s Safety $2,000, Dispute Resolution $600, Belloni’s $2,042, SCINT $2,702 Coquille Valley Historical Society $3,000, and Operation Coquille $1,000.

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. 2009-10 With the completion of the remodel of the new City Hall, the request for fund for capital items drops significantly, the request in the current budget includes $10,000 for seal coating of the parking lot,

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, a sergeant, five police officers, a part-time parking enforcement officer, 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. The City is currently in the process of updating the transportation management plan.

3-1


CODES ENFORCEMENT (026) A part time codes enforcement officer is being added this year to address the problem of non-compliance with City codes. Funding is provided for the officer his training and $5000 of abatement cost.

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. 2009-10 A new front mount mower is included in the Capital Equipment section at a cost of $25,000. Also a new sprinkler system for the rec. center is carried over from last year.

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 tp promote community spirit and pride. The Department is responsible for Community Building and Swimming Pool Operations. In 2009-10 the Pool Committee a volunteer group continues to raise funds for a new pool. In addition capital funds are budgeted for the remodel of the kitchen in the Community Building.

3-2

CITY OF COQUILLE2009-2010 Budget Analysis & Proposal ReportOverview General Fund

2007 2008 2009 2009 2010 2010 2010Actual Actual Adopted m Estimated Account Description Proposed Approved Adopted

1 GENERAL FUND697861 310 Working Capital Carryover

1,132,500 875,972 711,586 697,872 10010 Beginning fund balace 511,736 511,736 511,736 1,132,500 875,972 711,586 697,872 Working Capital Carryover Totals: 511,736 511,736 511,736

311 Taxes855,662 879,581 890,000 907,039 311010 Current taxes 938,921 938,921 938,921

43,134 40,191 45,000 45,888 311020 Prior taxes 42,237 42,237 42,237 898,796 919,772 935,000 952,927 Taxes Totals: 981,158 981,158 981,158

316 Franchise Fees121,890 139,501 120,000 137,963 316010 Pacific Power & Light 147,234 147,234 147,234

24,684 21,868 20,000 20,000 316020 Charter Comm 17,562 17,562 17,562 23,828 21,272 20,000 20,000 316030 Verizon 19,384 19,384 19,384

1,500 1,500 1,500 1,500 316040 Wadsworth Garbage 1,500 1,500 1,500 45,924 44,819 46,000 43,873 316050 Water utility 44,426 44,426 44,426 43,789 43,302 44,000 43,596 316060 Sewer utility 44,445 44,445 44,445

2,416 3,697 6,000 6,000 316070 N W Natural 8,000 8,000 8,000 - 6,302 7,500 7,984 316080 Comspan 10,645 10,645 10,645

264,031 282,261 265,000 280,916 Franchise Fees Totals: 293,197 293,197 293,197

321 Licenses & Permits520 655 700 695 321010 Liquor license 700 700 700 200 290 200 795 321040 Miscellaneous licenses 700 700 700 720 945 900 1,490 Licenses & Permits Totals: 1,400 1,400 1,400

330 Intergovernmental - State Shared Revenues7,666 6,936 7,000 8,526 330010 Cigarette tax 8,967 8,967 8,967

44,496 47,963 46,000 50,178 330020 Liquor tax 53,532 53,532 53,532 30,139 33,131 30,000 30,000 330030 State Revenue Sharing 31,102 31,102 31,102 82,301 88,029 83,000 88,704 Intergovernmental - State Shared Revenue Totals: 93,601 93,601 93,601

331 Licenses & Permits - Planning Receipts3,250 350 3,000 1,265 331010 Planning application fees 1,012 1,012 1,012 3,250 350 3,000 1,265 Licenses & Permits - Planning Receipts Totals: 1,012 1,012 1,012

340 Fines & Forfeitures4 167 1 975 5 000 1 648 340020 Parking fines 1 607 1 607 1 6074,167 1,975 5,000 1,648 340020 Parking fines 1,607 1,607 1,607

81,262 75,151 69,000 64,917 340030 Fines - State Shared 74,975 74,975 74,975 85,429 77,126 74,000 66,565 Fines & Forfeitures Totals: 76,582 76,582 76,582

341 Charges for Services - Community Services Revenue26,597 26,629 27,000 27,138 341000 Swim pool receipts 29,139 29,139 29,139

522 801 400 1,530 341010 Vending machine receipt 1,968 1,968 1,968 8,825 10,318 7,500 5,121 341020 Skating receipts 5,109 5,109 5,109 1,908 1,992 1,500 1,357 341030 Skating concessions - - -

- 100 - - 341050 Miscellaneous receipts - - - 10,115 13,995 10,000 9,258 341060 CCB rental receipts 9,171 9,171 9,171

3,640 3,874 3,800 3,800 341070 Rent - Senior Nutrition 3,793 3,793 3,793 6,500 6,000 6,000 5,969 341075 CCB apt rent 6,000 6,000 6,000

700 720 600 600 341090 Rental - gazebo 593 593 593 58,807 64,479 56,800 54,773 Charges for Services - Community Services Revenue T 55,772 55,772 55,772

342 Charges for Services - Parks & Rec Revenue35 18 50 12 342150 Reimbursable revenue P&R 7 7 7

1,560 870 1,500 777 342210 Sturd Park - camping fees 593 593 593 1,595 888 1,550 789 Charges for Services - Parks & Rec Revenue Totals: 600 600 600

345 Charges for Services - Codes Enforcement Revenue- 20 - - 345060 Misc bldg insp fees - - - - 20 - - Charges for Services - Codes Enforcement Revenue - - -

3-3



Interest on Investments66,442 40,133 22,500 25,019 360050 Interest on investments 15,000 15,000 15,000 66,442 40,133 22,500 25,019 Interest on Investments Totals: 15,000 15,000 15,000

360 Miscellaneous Revenue9,169 8,780 8,000 8,582 360070 Copies, maps, etc. 8,981 8,981 8,981 2,125 2,160 2,500 1,132 360090 SRO Program Donations 736 736 736

- - - 6,914 360100 PD reserves donations - - - - 26 - 300 360105 PD crime prevention donations 342 342 342

452 360110 Explorer Program - - - 1,661 360125 Communtiy Donations - - -

- 261 - 30 360130 Employee P/R reimb 40 40 40 - 300 - - 360160 Sale of fixed assets - - -

3,820 3,540 3,500 2,348 360500 Lien searches 3,131 3,131 3,131 10,000 10,000 10,000 10,000 360600 Management fee - URA 10,000 10,000 10,000 25,114 25,066 24,000 43,419 Miscellaneouse Revenue Totals: 23,229 23,229 23,229

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

- 7,800 - - 365030 St Marine Bd - ramp mai 94,000 94,000 94,000 - 27,490 29,400 29,400 365070 School Resource Officer SD#8 30,576 30,576 30,576

1,880 580 600 - 365080 Flags Campaign Grant 2,500 2,500 2,500 - - - - 365090 Law Enforcement Block G 500 500 500

1,700 700 - 1,446 365100 Traffic Safety Grant 1,200 1,200 1,200 - - - 668 365120 Community Support Grants 827 827 827 - - - - 365131 TGM Grant 100,000 100,000 100,000 - 2,258 30,000 - 360150 DOJ Grant - COPS - ARRA 68,013 68,013 68,013

13,580 48,828 70,000 41,514 Grant Revenue Totals: 307,616 307,616 307,616

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

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

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

32,903 32,903 32,903 32,903 370120 Transfer Lieu Of Taxes - Water 32,903 32,903 32,903 32,903 32,903 32,903 32,903 370120 Transfer Lieu Of Taxes Water 32,903 32,903 32,903 28,016 28,016 28,016 28,016 370130 Transfer Lieu Of Taxes - Sewer 28,016 28,016 28,016 50,000 - 64,000 64,000 370140 55,000 55,000 55,000

163,419 113,419 177,419 177,419 Operating Transfers In Totals: 174,419 174,419 174,419

2,795,984 2,537,288 2,424,755 2,432,672 Total Revenues 2,535,321 2,535,321 2,535,321

001 NON DEPARTMENTAL450 Transfers To Other Funds

200,000 - - 450806 Transfer to Capital Projects - - - - - - - 450807 Transfer to Library 6,000 6,000 6,000

110,000 110,000 120,000 120,000 450808 Transfer to Fire Fund 120,000 120,000 120,000 25,000 25,000 25,000 25,000 450815 Transfer to Property Management Fund Bldg. 25,000 25,000 25,000

335,000 135,000 145,000 145,000 Transfer To Other Funds Totals: 151,000 151,000 151,000

480 Unappropriated Ending Fund Balance- - 95,680 - 600000 Unappropriated Ending Fund Bal 94,914 83,161 83,161 - - 95,680 - Unappropriated Ending Fund Totals: 94,914 83,161 83,161

500 Contingency- - 300,000 - 500000 Operating Contingency 300,000 300,000 290,621 - - 300,000 - Contingency Totals: 300,000 300,000 290,621

335,000 135,000 540,680 145,000 NON DEPARTMENTAL Totals: 545,914 534,161 524,782

002 POLICY AND LEGISLATION420 Materials and Services

19,306 18,000 21,000 18,000 420401 Attorney Fees 18,000 18,000 18,000 900 600 1,200 1,000 420402 Municipal Judge 1,200 1,200 1,200

3,294 5,190 3,500 5,500 420420 Travel And Training 7,000 7,000 7,000 4,579 4,583 5,000 4,800 420422 Memberships 5,000 5,000 5,000 4,035 6,097 4,000 4,000 420424 Council Goals 4,000 7,000 7,000

- 621 1,000 1,000 420500 Ordinance Codification 2,000 2,000 2,000 9,443 11,482 11,962 12,462 420522 External Support 15,164 15,344 15,344

41,557 46,573 47,662 46,762 Materials and Services Totals: 52,364 55,544 55,544

41,557 46,573 47,662 46,762 POLICY AND LEGISLATION Totals: 52,364 55,544 55,544

3-4



003 SUPPORT SERVICES410 Personal Services

71,160 76,224 78,511 78,516 410001 City Manager 78,516 78,516 82,442 55,764 54,276 55,904 54,265 410002 Finance Director 60,465 60,465 60,465 16,391 17,808 16,867 18,557 410014 Accounting Technician (AP) 17,376 17,376 17,376 35,820 38,748 39,910 39,912 410015 Accounting Technician (PR) 41,109 41,109 41,109 13,205 13,734 14,626 14,601 410201 Social Security 15,106 15,106 15,407 36,444 39,562 39,672 39,673 410202 Retirement 34,999 34,999 35,707 33,760 37,600 43,528 40,000 410203 Health,vision,dental 46,873 46,873 46,873

779 916 895 900 410204 Workman's Comp Insuranc 643 643 659 126 126 180 130 410205 Life And Accident 197 197 201

- - 540 - 410206 Unemployment Insurance 592 592 604 494 485 595 500 410207 Term Life Ins. 592 592 604 625 633 1,000 650 410208 LTD Ins. 691 691 705

264,568 280,112 292,228 287,704 Personal Services Totals: 297,161 297,161 302,152

420 Materials and Services- - 100 - 420120 Equipment Op & Maintena - - -

5,866 5,132 10,000 5,671 420211 Software Maintenance 8,000 8,000 8,000 2,197 1,329 5,000 1,500 420212 Computer Support 2,000 2,000 2,000

38 - 100 - 420213 Printer Maintenance 100 100 100 994 2,025 5,100 4,306 420216 Copy Machine Maintenanc 7,000 7,000 7,000

4,621 7,925 5,000 8,264 420220 Bldg Maintenance - City Hall 8,000 8,000 8,000 8,308 8,699 8,784 8,340 420281 Electric 8,500 8,500 8,500 4,400 4,482 4,500 4,348 420282 Telephone 4,500 4,500 4,500 5,226 8,223 5,000 7,964 420311 Office Supplies 6,000 6,000 6,000 1,861 1,860 1,600 720 420312 Postage 1,800 1,800 1,800

185 130 200 212 420313 Bank Service Charge 400 400 400 1,140 2,166 - 2,782 420320 New Equipment - Lease - - -

887 10,260 1,000 281 420321 Small Equipment 1,000 1,000 1,000 5,782 7,936 6,761 7,277 420400 Contractual/janitorial 7,300 7,300 7,300

- - 70 - 420405 Drug Screening 70 70 70 8,616 6,288 10,000 8,500 420420 Travel & Training 8,500 8,500 8,500 1,275 1,249 1,500 1,650 420421 Membership Dues 1,500 1,500 1,500

49,201 30,337 38,210 38,569 420430 Ins & Fidelity Bonds 39,726 39,726 39,726 3,336 3,056 3,500 3,200 420440 Budget & Election Expen 2,500 2,500 2,500

11 650 8 677 11 000 9 840 420460 Audit Expense 10 000 10 000 10 00011,650 8,677 11,000 9,840 420460 Audit Expense 10,000 10,000 10,000 637 299 877 - 420461 Legal Publications 877 877 877

1,314 868 1,500 1,636 420500 Professional Services 1,500 1,500 1,500 1,606 1,754 1,500 1,100 420511 Lien Searches 1,500 1,500 1,500


430 Capital Outlay17,257 11,355 40,000 8,000 430,811 Computer/equip replacem - - -

32,545 - - 430830 Major New Equipment - - - 249,232 194,117 10,000 12,254 430850 Major City Hall Repair 10,000 10,000 10,000 266,489 238,017 50,000 20,254 Capital Outlay Totals: 10,000 10,000 10,000

650,197 630,823 463,530 424,118 SUPPORT SERVICES Totals: 427,933 427,933 432,924

3-5



13 POLICE DEPARTMENT410 Personal Services

55,764 60,300 62,109 72,000 410004 Police Chief 67,174 67,174 67,174 47,322 54,330 55,347 58,208 410006 Sergeant 59,854 59,854 59,854 20,101 21,963 24,778 24,140 410014 Records Clerk 27,076 27,076 27,076

5,894 8,402 8,745 7,300 410015 Parking Officer 9,484 9,484 11,133 45,231 44,590 44,124 38,098 410016 Police Officer 37,798 37,798 37,798

341 386 2,500 1,526 410017 Incentive Pay 2,500 2,500 2,500 25,800 15,969 22,000 26,063 410019 Regular Overtime 25,000 25,000 25,000

- 34,495 36,305 36,573 410100 Police Officer 39,685 39,685 39,685 34,260 38,108 40,024 40,147 410101 Police Officer 43,759 43,759 43,759 30,956 35,392 38,125 38,416 410102 Police Officer 41,664 41,664 41,664

9,000 410103 Police Officer SRO 16,177 16,177 16,177 43,055 44,519 44,125 44,568 410104 Police Officer 45,940 45,940 45,940 22,917 26,726 28,854 30,517 410201 Social Security 31,832 31,832 31,959 66,546 75,304 78,462 79,009 410202 Retirement 78,312 78,312 78,591 68,155 94,629 108,660 90,770 410203 Health,vision,dental 133,929 133,929 133,929 19,632 25,532 28,963 26,000 410204 Workman's Comp Insuran 23,355 23,355 23,455

295 370 434 271 410205 Life And Accident 810 810 810 7,157 - 5,000 175 410206 Unemployment Insurance 5,829 5,829 5,854

832 1,012 1,148 1,000 410207 Term Life Ins. 1,166 1,166 1,171 1,066 1,319 1,854 1,400 410208 LTD Ins. 2,332 2,332 2,342


420 Materials and Services- - 500 275 420211 Software 500 500 500

294 1,133 1,200 3,044 420212 Small Equipment Repair 1,200 1,200 1,200 8,592 11,482 9,500 16,843 420213 Outside Vehicle Repairs 9,500 9,500 9,500

- - - 1,400 420214 Tires - 3,000 3,000 14,442 18,074 20,000 22,400 420215 Fuel - Vehicles 25,000 25,000 25,000

285 75 600 1,203 420216 Parts 600 600 600 655 1,355 5,700 2,200 420217 Maintenance Agreements 5,700 5,700 5,700

5,304 4,214 6,000 5,410 420218 Operating Supplies 6,000 6,000 6,000 9,440 13,776 15,500 14,200 420219 Leased Vehicles 3,000 3,000 3,000

785 890 900 973 420280 Fax Expense 900 900 900 2,333 2,107 2,300 3,505 420281 Telephone 2,300 2,300 2,300 1 276 1 404 1 775 1 916 420310 Office Supplies 1 775 1 775 1 7751,276 1,404 1,775 1,916 420310 Office Supplies 1,775 1,775 1,775

73 52 - 76 420311 Freight, Certified Mail - - - 288 398 300 900 420312 Advertising 300 300 300

- 6,985 4,300 2,842 420320 Small Equipment 4,300 4,300 4,300 212 3,477 4,000 3,551 420360 Uniforms/issue 4,000 4,000 4,000

22 760 150 150 420361 Uniform Maintenance 150 150 150 1,860 - 2,000 2,000 420400 Contractual Negotiator 2,000 2,000 2,000

38,464 37,514 52,000 52,000 420402 Contractual Dispatching 55,400 55,400 55,400 345 419 1,000 2,239 420403 Medical Expense 1,000 1,000 1,000

2,223 813 3,200 1,633 420410 Criminal Investigation 3,200 3,200 3,200 45 - 300 278 420411 Crime Prevention 300 3,000 3,000

169 5 1,700 642 420412 Med/lab/res/photo 1,700 1,700 1,700 2,863 5,690 7,600 13,500 420420 Travel & Training 7,600 10,000 10,000

452 517 625 825 420421 Membership Fees & Dues 625 625 625 110 892 3,000 6,230 420422 Reserve Program - - -

1,359 860 1,800 1,954 420423 SRO Program Expense 800 1,500 1,500 12,000 420428 Police Evidence Trust - - -

4,452 4,667 5,200 4,500 420490 Teletype Expenses 5,200 5,200 5,200 96,343 117,559 151,150 178,689 Materials and Services Totals: 143,050 151,850 151,850

430 Capital Outlay12,917 45,000 35,000 430810 Major Equip Replacement 12,000 12,000 12,000

- 12,917 45,000 35,000 Capital Outlay Totals: 12,000 12,000 12,000

591,667 713,821 827,707 838,870 POLICE DEPARTMENT Totals: 848,726 857,526 859,720

3-6



022 PLANNING DEPARTMENT420 Materials and Services

- - 200 - 420210 Equipment Op & Maint 200 200 200 133 - 200 49 420310 Office Supplies & Expen 200 200 200

- 6 500 - 420311 Nuisance Abatement Expe 500 500 500 125 (75) 700 90 420420 Ed - Meetings - Members 700 700 700

- - - - 420422 DLCD Comp Maint Expense 5,000 5,000 5,000 - (14) - - 420424 DLCD Grant - Comp Plan - - - - - - - 420425 TGM Grant Expense 100,000 100,000 100,000

730 52 1,000 60 420470 Printing Expense 1,000 1,000 1,000 2,659 290 2,000 1,952 420620 Variance/hearing Expens 2,000 2,000 2,000 3,647 259 4,600 2,151 Materials and Services Totals: 109,600 109,600 109,600

3,647 259 4,600 2,151 PLANNING DEPARTMENT Totals: 109,600 109,600 109,600

024 CODES ENFORCEMENT DEPT.410 Personal Services

- 8,402 8,745 7,300 410001 Codes Enforcement Officer 9,484 9,484 11,133 - 649 669 558 410201 Social Security 726 726 852 - 1,760 2,011 1,679 410202 Retire,term life & ltd 1,785 1,785 2,146 - 5,894 5,946 4,935 410203 Health, vision, dental 6,403 6,403 6,403 - 112 74 61 410204 Workman's Comp Insurance 107 107 126 - 19 23 19 410205 Life And Accident 28 28 33 - - - - 410206 Unemployment Insurance 142 142 167 - 26 68 56 410207 Term Life Ins. - - - - 29 52 43 410208 LTD Insurance 57 57 67 - 16,892 17,588 14,651 Personal Services Totals: 18,733 18,733 20,927

420 Materials and Services- 421 1,000 200 420213 Outside Vehicle Repair 1,000 1,000 1,000

1,000 420215 Fuel - Vehicle 1,000 1,000 1,000 - 54 - - 420310 Office Supplies - - - - - 5,000 485 420311 Abatement Expense - Bld 5,000 5,000 5,000 - - - 1,277 420321 Small Equipment 200 200 200

- - 420401 Contractual - Atty Fee 200 200 200 - 208 100 - 420420 Ed - Meetings - Members 500 500 500 - 164 1,000 500 420421 Travel Expense 500 500 500 - 847 8,100 2,462 Materials and Services Totals: 8,400 8,400 8,400

- 17,739 25,688 17,113 CODES ENFORCEMENT Totals: 27,133 27,133 29,327

3-7



026 PARKS & RECREATION DEPT.410 Personal Services

29,165 23,645 36,458 36,199 410008 Grounds Maintenance 37,820 37,820 37,820 2,230 2,269 2,789 2,789 410201 Social Security 2,893 2,893 2,893 6,529 4,904 8,385 7,508 410202 Retirement 7,118 7,118 7,118

11,093 8,827 13,155 13,155 410203 Health, Vision, Dental 14,470 14,470 14,470 1,908 1,750 2,400 1,961 410204 Workman's Comp Insuranc 2,220 2,220 2,220

34 32 51 34 410205 Life And Accident 45 45 45 - - - - 410206 Unemployment Insurance 567 567 567

135 124 135 123 410207 Term Life Ins. 135 135 135 174 163 219 177 410208 LTD Ins. 227 227 227


420 Materials and Services96 653 1,500 77 420213 Outside Vehicle Repairs 1,500 1,500 1,500

1,013 734 1,000 700 420214 Tires 1,000 1,000 1,000 1,423 2,252 2,500 2,717 420215 Fuel - Vehicles 2,500 2,500 2,500

698 762 800 424 420216 Parts 800 800 800 765 456 900 2,383 420219 Small Equipment Repair 900 900 900 907 134 3,000 800 420222 Bldg Maintenance - 5th 3,000 3,000 3,000

- - 100 100 420226 Sturdivant Park Restroom 100 100 100 198 24 4,000 200 420230 Ground Maint- Rec Center 9,000 9,000 9,000 617 834 1,000 800 420231 Ground Maintenance - 5t 1,000 1,000 1,000 358 520 200 400 420232 Ground Maintenance - Sa 200 200 200

3,990 2,927 4,000 3,500 420234 Ground Maintenance - St 4,000 4,000 4,000 989 1,304 3,000 1,000 420235 Ground Maintenance - Ot 3,000 3,000 3,000

2,074 2,091 5,000 3,500 420236 Boat Ramp Maint/grant 5,000 5,000 5,000 - - 100 - 420237 Ground Maintenance - RV 100 100 100

713 718 1,000 729 420282 Electric - Parks 1,000 1,000 1,000 4 106 100 40 420310 Office Supplies & Expen 100 100 100 - - 100 - 420315 Printing 100 100 100

777 469 1,150 305 420320 Small Tools & Equipment 1,150 1,150 1,150 - 60 - - 420321 Small Equipment - - - - - 50 - 420405 Drug Screening 50 50 50 - 55 50 50 420420 Ed,meetings,membership 50 50 50 - - 100 - 420510 Reimbursable Expense 100 100 100

14 622 14 100 29 650 17 725 Materials and Services Totals: 34 650 34 650 34 65014,622 14,100 29,650 17,725 Materials and Services Totals: 34,650 34,650 34,650

430 Capital Outlay- - 25,000 - 430800 Major Equip Replacement 25,000 25,000 25,000 - - - - 430855 Marine Board Grant Expe 94,000 94,000 94,000 - - - 430854 Pool Repair / Replacement - - - - - 25,000 - Capital Outlay Totals: 119,000 119,000 119,000

65,890 55,813 118,242 79,671 PARKS & RECREATION DEPT. Totals: 219,146 219,146 219,146

3-8



28 COMMUNITY SERVICES DEPT.410 Personal Services

34,428 35,328 36,458 36,612 410007 Building Maint Coordinator 37,820 37,820 37,820 7,186 7,576 8,268 7,592 410011 P/t Bldg Maint Worker 8,736 8,736 8,736 7,200 7,200 7,200 7,273 410014 P/t Pool Manager 7,200 7,200 7,200 2,811 1,543 3,222 - 410015 Office Help/Skate Mgr 1,880 1,880 1,880

- - 250 - 410016 Overtime 250 250 250 18,672 20,451 19,890 21,455 410017 Instructors/lifeguards 19,890 19,890 19,890

1,973 3,391 1,590 3,788 410018 Skating Control People 3,360 3,360 3,360 5,513 5,775 5,881 6,868 410201 Social Security 6,054 6,054 6,054

10,863 10,419 12,742 11,159 410202 Retirement 10,164 10,164 10,164 11,093 11,891 13,155 12,341 410203 Health, Vision, Dental 14,470 14,470 14,470

3,471 4,144 4,635 3,904 410204 Workman's Comp Insurance 3,437 3,437 3,437 34 34 51 29 410205 Life And Accident 45 45 45

(19) - - - 410206 Unemployment Insurance 1,187 1,187 1,187 135 133 135 105 410207 Term Life Ins. 135 135 135 174 178 219 148 410208 LTD Ins. 227 - -


420 Materials and Services2,524 4,047 4,000 8,324 420211 Boiler Op Maintenance 4,000 4,000 4,000

- - 500 - 420213 Outside Vehicle Repairs 500 500 500 982 87 500 - 420215 Fuel - Vehicles 500 500 500

25 - 250 200 420219 Small Equipment Repair 250 250 250 24,695 17,903 23,000 18,837 420220 Bldg Op & Maint - Rec 23,000 23,000 23,000

1,057 38 500 18 420221 Bldg Maint & Rep - Apt 500 500 500 1,731 620 2,000 4,435 420224 Bldg Maint - Swim Pool 2,000 2,000 2,000

13,743 16,247 19,000 14,020 420240 Pool Op/chemicals 19,000 19,000 19,000 25,490 16,875 15,000 28,600 420284 Heat/oil - Rec Center 28,000 28,000 28,000

6,945 7,452 9,000 7,161 420285 Electric - Rec Center 9,000 9,000 9,000 2,151 2,222 2,500 2,727 420286 Telephone - Rec Center 2,500 2,500 2,500

27,872 25,079 33,000 22,000 420287 Heat - Swim Pool 22,000 22,000 22,000 1,887 2,211 3,200 2,133 420288 Electric - Swim Pool 3,200 3,200 3,200

524 673 650 730 420289 Telephone - Swim Pool 650 650 650 141 406 2,500 5,596 420290 Skating Op/repairs 2,500 2,500 2,500

1,955 1,851 1,800 949 420291 Skating Concessions 500 500 500 432 521 750 455 420310 Office Supplies & Expense 750 750 750432 521 750 455 420310 Office Supplies & Expense 750 750 750

82 52 500 557 420320 Small Tools & Equipment 500 500 500 754 779 8,000 2,811 420321 Small Equipment 8,000 8,000 8,000 786 1,074 4,000 1,624 420400 Comm Activities Expense 4,000 4,000 4,000

23 36 1,500 - 420420 Ed, Meetings, Membership 1,500 1,500 1,500 - - 500 - 420425 Oregon Arts Grant Expense 500 500 500 - - 800 - 420430 Insurance - Fire/boiler 800 800 800 - - 500 - 420470 Printing 500 500 500

113,799 98,174 133,950 121,177 Materials and ServicesTotals: 134,650 134,650 134,650

430 Capital Outlay- - - - 430800 Major Equip Replacement 10,000 10,000 10,000

14,722 33,152 129,000 129,000 430852 Comm Bldg Renovation 45,000 45,000 45,000 - - 20,000 5,800 430854 Pool Repair Replacement - - -

14,722 33,152 149,000 134,800 Capital Outlay Totals: 55,000 55,000 55,000

232,055 239,389 396,646 367,251 COMMUNITY SERVICES DEPT Totals: 304,505 304,278 304,278

2,795,984 2,537,288 2,424,755 2,432,672 Revenue Totals 2,535,321 2,535,321 2,535,321 1,920,013 1,839,416 2,424,755 1,920,936 Expense Totals 2,535,321 2,535,321 2,535,321

875,971 697,872 0 511,736 GENERAL FUND Totals (0) (0) (0)

3-9

The 2009-10 Budget

Section 4

Other Funds Budgets...

City of Coquille 2009-10 Budget


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. In addition, beginning this year the business license fee on motor fuel dealers is collected in this fund. 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.

CAPITAL PROJECTS FUND

The Capital Projects Fund collects revenue from water and sewer development fees, 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 street transfers 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. The business license fee is used for street projects or transferred to the sidewalk fund. 2009-10 Collections on the business license fee are budgeted at $80,000. .

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.

4-1


Other Funds

EQUIPMENT RESERVE FUND (2008) The Equipment Reserve Fund was established to provide funds for future equipment purchases for the Public Works Department. It is expiring this year and being eliminated along with the Equipment Reserve Fund (2010). The money remaining in this Fund will be transferred back to the State Tax Street Fund and Utility Funds.

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.

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. This year the base rate for the sewer will go up another .50 in July 2008 and .50 in December 2008. 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. 2008-09 Rural Development requires that the City maintain a reserve equal to the annual debt service payment currently $78,935 and will increase to approximately 310,000 upon completion of the 2.7 million loan and the water plant construction. A reserve amount is also required in the Sewer Fund for the $1.3 million State Revolving Loan for $91,994 and a reserve of $20,213 for the OEDD loan. These loans were for Phase I of the Final and Stipulated Order by DEQ for the infiltration and inflow work. New loans of approximately seven million for Phase II of the sewage plant upgrade have been applied for. The most recent estimate of the new Sewer Plant is $9 million. The City needs to reserve an amount of approximately $250,000 in order to provide for the future reserve requirement on this loan. The current budget includes a reserve amount of $112,470 for the loan expected this year. The future loan reserve has been lowered to $150,000. Also included in this request is the cost of a vacuum truck at $250,000 to be split and paid for from the equipment reserve of the water and sewer funds at $125,000 each.

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. Last year the department responded to over 130 calls. 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

4-2


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 fire fighting equipment. 2009-10 budget the City of Coquille and the Coquille Rural Fire District both agreed to budget $120,000 to the Fire Fund. In addition the department is applying for firefighters grants for fire fighting supplies and equipment in the amount of $50,000.

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.

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 sale of the old city hall. In 2009-10 another portion of the GP property is budgeted to be sold for $285,000. An extension of South Mill Avenue and the utilities is budgeted at $500,000 to make more of the property saleable.

EQUIPMENT RESERVE (2010) The Equipment Reserve Fund is being eliminated with the balances being transferred back to the Ambulance and Fire Funds.

HOUSING FUND The Housing Fund was established this year to accept a Community Development Block Grant for education on how to obtain housing. The grant will be given to Umpqua Housing as a sub-grantee and the city will monitor the grant.

PERPETUAL CARE FUND

The Perpetual Care Fund is a non-expendable trust fund that uses the accrual basis of accounting. Revenues are from interest income. Expenditures are for the Pool, Community Services Building, and the Library. Budgeted income this year is $99,000.

4-3

2009-10 Budget

CITY OF COQUILLE2009-2010 Budget Analysis & Proposal ReportOverview Other Funds

2007 2008 2009 2009 2010 2010 2010Actual Actual Adopted Estimated Account Description Proposed Approved Adopted

4 STATE TAX STREET FUND310 Working Capital Carryover

53,779 56,265 80,112 49,054 310000 Beginning Fund Balance 23,798 23,798 23,798 53,779 56,265 80,112 49,054 Working Capital Carryover Totals: 23,798 23,798 23,798

Taxes195,470 182,806 200,000 175,000 310050 Gas Taxes-per Capita 180,000 180,000 180,000

69,912 84,000 80,000 310060 Business License Fee/Gas Tax - - - 195,470 252,718 284,000 255,000 Taxes Totals: 180,000 180,000 180,000

Interest On Investments2797 1,866 4,600 656 310080 Interest On Investments 400 400 400

2,797 1,866 4,600 656 Interest On Investments Totals: 400 400 400

Grant Revenue0 - 25,000 25,000 310060 Small City Grants - - - - - 25,000 25,000 Grant Revenue Totals: - - -

Operating Transfers In- 7,107 - - 370010 Transfer From Equip. Reserve - - - - 7,107 0 - Operating Transfers In Totals: - - -

198,267 261,691 313,600 280,656 Revenue Totals: 180,400 180,400 180,400

252,046 317,956 393,712 329,710 R1 REVENUE 204,198 204,198 204,198

410 Personal Services13,941 15,075 15,527 15,528 410100 Public Works Director 16,794 16,794 16,794

9,647 9,936 10,130 10,293 410110 Sr Equip Op/Supervisor 10,509 10,509 10,509 8,609 8,832 9,115 9,153 410140 Utility Worker - - - 7,803 8,408 9,115 9,140 410160 Utility Worker 9,455 9,455 9,455 8,569 8,832 9,115 9,373 410170 Utility Worker 9,455 9,455 9,455

0 - 900 - 410180 Incentive Pay 900 900 900 50 - 875 100 410185 Overtime 875 875 875

3,718 3,908 4,190 4,092 410201 Social Security 3,671 3,671 3,671 10,514 10,553 12,599 11,094 410202 Retirement 9,031 9,031 9,031 11,925 12,834 13,195 13,229 410203 Health, Vision, Dental 10,675 10,675 10,675

2,879 3,135 3,964 2,862 410204 Workman's Comp Insurance 3,712 3,712 3,712 41 41 64 45 410205 Term & Dependent Life 135 135 135 p

0 - 175 - 410206 Unemployment 750 750 750 165 162 169 165 410207 Term Life Ins. 45 45 45 211 215 318 215 410208 LTD Ins. 277 277 277


420 Materials and Services6,287 3,256 5,000 8,000 420213 Outside Vehicle Repairs 5,000 5,000 5,000

329 262 1,000 146 420214 Tires 1,000 1,000 1,000 3,006 5,272 6,000 7,459 420215 Fuel - Vehicles 6,000 6,000 6,000

794 1,639 2,730 200 420216 Parts 1,500 1,500 1,500 39 77 500 100 420219 Small Equipment Repair 500 500 500

128 - 500 150 420220 Bldg Op & Maintenance 500 500 500 596 655 1,000 1,215 420280 Utilities 1,500 1,500 1,500

52,864 54,747 60,000 56,574 420281 Street Lighting 65,000 65,000 65,000 420 2 2,000 200 420320 Small Tools, Equipment 2,000 2,000 2,000

2,409 2,073 8,000 6,751 420340 Traffic Control Supplie 8,000 8,000 8,000 3,190 3,818 4,000 4,599 420341 Traffic Control Lights 5,000 5,000 5,000

25,755 13,076 20,000 24,481 420380 Street Maintenance 17,000 17,000 17,000 270 - 1,000 300 420402 Inspections 1,000 1,000 1,000

- - 100 - 420405 Drug Screening 100 100 100 1,793 735 25,000 25,000 420406 Small Cities Grant - - -

- 17 500 100 420420 Education 500 500 500 6,828 6,342 6,343 5,348 420430 Insurance 6,343 6,343 6,343

104,708 91,971 143,673 140,623 Materials & Supplies Totals: 120,943 120,943 120,943

430 Capital Outlay- - 34,175 430970 Equipment Reserve - - - - - 34,175 - Capital Outlay Totals: - - -

450 Transfers To Other Funds5,000 5,000 30,000 30,000 450802 Transfer To Sidewalk Imprv. 5,000 5,000 5,000 8,000 - - - 450803 Transfer To Equip Reserve - - -

- 90,000 54,000 50,000 450806 Transfer To Capital Projects Fund - - - 13,000 95,000 84,000 80,000 Transfers To Other FundsTotals: 5,000 5,000 5,000


195,780 268,902 393,712 305,912 EXPENSE 204,198 204,198 204,198

56,266 49,054 - 23,798 STATE TAX Totals: (0) (0) (0)

4-4

2009-10 Budget



5 SPECIAL IMPV FUND310 Working Capital Carryover


R1 Revenue

Interest On Investments136 125 60 80 310050 Interest On Investments 62 62 62 136 125 60 80 Interest On Investments Totals: 62 62 62

136 125 60 80 Revenue Totals: 62 62 62

2,883 3,008 3,087 3,088 R1 REVENUE 3,150 3,150 3,150

E1 Expenditures420 Materials and Services

- - 3,087 - 400795 Street Construction 3,150 3,150 3,150 - - 3,087 - Materials & Supplies Totals: 3,150 3,150 3,150

- - 3,087 - EXPENSE 3,150 3,150 3,150

2,883 3,008 - 3,088 SPECIAL IMPV FUND Totals: - - -

4-5

2009-10 Budget



6 CAPITAL PROJECTS FUND310 Working Capital Carryover


R1 RevenueCharges for Services

3,583 167 3,000 1,546 335020 System Dev Receipts - Water 6,000 6,000 6,000 1,000 2,000 1,000 700 335030 System Dev Receipts - Sewer 1,000 1,000 1,000 4,583 2,167 4,000 2,246 Charges for Services Totals: 7,000 7,000 7,000

Interest On Investments8,944 22,131 14,000 15,097 335050 Interest On Investments 16,000 16,000 16,000 8,944 22,131 14,000 15,097 Interest On Investments Totals: 16,000 16,000 16,000

Operating Transfers In200,000 - - - 335055 Transfer From General Fund - - - 247,115 - - - 335060 Transfer From Water Fund - - -

- 90,000 54,000 50,000 335070 Transfer From State Tax Street fund - - - 45,000 - - - 335090 Transfer From Sewer Fund - - - 90,000 - - - 335365 Transfer From Urban Renewal - - -

582,115 90,000 54,000 50,000 Operating Transfers In Totals: - - -

Interfund Loans- - 175,000 175,000 340000 Repayment From Property Mgmt Fund - - - - - 175,000 175,000 Interfund Loans Totals: - - -

Other Financing Sources321100 Business License Fee 80,000 80,000 80,000

58,000 30,261 222,210 119,400 340001 Loan Repayment - URA 297,678 297,678 297,678 58,000 30,261 222,210 119,400 Other Financing Sources Totals: 377,678 377,678 377,678

Miscellaneous Revenue- - - 13,200 335040 Misc Revenue - - - - - - 13,200 Miscellaneous Revenue Totals: - - -

Grant RevenueGrant Revenue365100 ODOT ARRA Grant - Street 96,000 96,000 96,000

- - - - Grant Revenue Totals: 96,000 96,000 96,000

653,642 144,559 469,210 374,943 Revenue Totals: 496,678 496,678 496,678

1,138,241 895,918 1,210,692 1,201,322 R1 REVENUE 1,289,285 1,289,285 1,289,285

400 WATER430 Capital Outlay

164,639 - - - 430950 Major Reconstruction - - - 64,334 430960 Major Reconstruction SDC Reserve 6,000 6,000 6,000

- - 306,883 97,882 430970 Major Reconstruction - Reserve 6,265 6,265 6,265 164,639 - 306,883 162,216 Capital Outlay Totals: 12,265 12,265 12,265

450 Transfers To Other Funds- - - - 430800 Transfer to Water Fund 159,226 159,226 159,226 - - - - Transfers Totals: 159,226 159,226 159,226

164,639 - 306,883 162,216 WATER Totals: 171,491 171,491 171,491

500 SEWER430 Capital Outlay

50,310 - - 430950 Major Reconstruction - - - 48,435 430960 Major Reconstruction SDC Reserve 49,435 49,435 49,435

- - 479,168 357,959 430971 Major Reconstruction - Reserve 366,163 366,163 366,163 50,310 - 479,168 406,394 Capital Outlay Totals: 415,598 415,598 415,598

50,310 - 479,168 406,394 SEWER Totals: 415,598 415,598 415,598

600 REDEVELOPMENT-URBAN RENEWAL420 Materials and Services

- - 40,000 110,000 420220 Urban Renewal Non_Capital - - - 15,447 - 120,000 10,000 420400 Professional Services - - - 15,447 - 160,000 120,000 Materials and Services Totals:

430 Capital Outlay87,298 30,262 7,155 430900 Urban Renewal Expenses 297,678 297,678 297,678 87,298 30,262 - 7,155 Capital Outlay Totals: 297,678 297,678 297,678

102,745 30,262 160,000 127,155 REDEVELOPMENT Totals: 297,678 297,678 297,678

700 STREETS

4-6

2009-10 Budget



420 Materials and Services- - 14,641 - 420400 Professional Services - - - - - 14,641 - Materials and Services Totals: - - -

430 Capital Outlay341 39,277 250,000 203,716 430900 Street Construction 185,000 185,000 305,000

231,152 430950 Street Reserve 219,518 219,518 99,518 341 39,277 250,000 434,868 Capital Outlay Totals: 404,518 404,518 404,518

341 39,277 264,641 434,868 Street Totals 404,518 404,518 404,518

318,035 69,539 1,210,692 1,130,633 EXPENSE 1,289,285 1,289,285 1,289,285

820,206 826,379 - 70,689 CAPITAL PROJECTS Totals: - - -

4-7

2009-10 Budget



7 LIBRARY FUND310 Working Capital Carryover


R1 RevenueTaxes

250,704 255,727 247,350 261,000 310010 Coos County Tax Levy 267,000 267,000 267,000 250,704 255,727 247,350 261,000 Taxes Totals: 267,000 267,000 267,000

Intergovernmental Revenues1,058 1,000 1,000 1,000 310020 Intergovt Rev - State 1,000 1,000 1,000 1,058 1,000 1,000 1,000 Intergovernmental Revenues Totals: 1,000 1,000 1,000

Charges for Services1,407 1,171 1,250 1,250 310030 Copy Machine Receipts 1,000 1,000 1,000 1,407 1,171 1,250 1,250 Charges for Services Totals: 1,000 1,000 1,000

Miscellaneous Revenues1,507 1,281 1,500 1,112 310035 Book Sale Revenue 1,100 1,100 1,100 4,250 4,913 4,250 4,417 310040 Postage & Fines 4,500 4,500 4,500 5,757 6,194 5,750 5,529 Miscellaneous Revenues Totals: 5,600 5,600 5,600


Fines and Forfeitures957 968 900 858 310060 Lost Books/cards - Reim 900 900 900 957 968 900 858 Fines and Forfeitures Totals: 900 900 900

Operating Transfers In- - - - 310065 Transfer from GF 6,000 6,000 6,000

20,000 - 32,000 32,000 310067 Transfer from Perp Care Fund 32,000 32,000 32,000 20,000 - 32,000 32,000 Operating Transfers In Totals: 38,000 38,000 38,000

289,620 274,464 293,250 307,766 Revenue Totals: 319,000 319,000 319,000

451,317 476,796 550,832 523,931 R1 REVENUE 574,156 574,156 574,156

410 Personal Services55,764 60,300 62,109 62,112 410005 Librarian 67,174 67,174 67,174

8,510 10,002 9,195 10,649 410008 Childrens Assistant 9,474 9,474 9,474 33,132 34,128 35,152 35,148 410009 Library Assistant 36,202 36,202 36,202 33,132 34,128 35,152 35,148 410015 Library Assistant 36,202 36,202 36,202

7,802 8,361 8,478 9,129 410017 Library Cataloger 8,731 8,731 8,731 12,963 13,209 11,967 14,637 410019 Part Time Help 12,326 12,326 12,326

2,544 2,632 2,805 2,425 410020 Janitor 2,732 2,732 2,732 11,769 12,451 12,612 12,947 410201 Social Security 13,222 13,222 13,222 29,071 29,940 34,093 31,533 410202 Retirement 31,815 31,815 31,815 13,648 15,263 17,553 13,884 410203 Health, Vision, Dental 18,892 18,892 18,892

741 826 889 669 410204 Workman's Comp Insurance 604 604 604 92 92 153 77 410205 Term & Dependent Life 135 135 135

- 396 2,000 - 410206 Unemployment Insurance 2,593 2,593 2,593 405 398 405 315 410207 Term Life Insurance 405 405 405 515 525 1,457 436 410208 LTD Insurance 1,535 1,535 1,535


420 Materials and Services224 315 300 2,987 420210 Equip Op & Maintenance 500 500 500 720 720 800 746 420216 Computer Maintenance 800 800 800 245 385 350 43 420217 Maintenance Agreements 350 350 350 372 174 350 351 420418 Other Operating Expense 350 350 350

77 568 200 492 420220 Bldg Op & Maintenance 200 200 200 7,570 5,349 7,500 4,229 420281 Heat - Oil 5,000 5,000 5,000 2,315 2,484 2,400 2,387 420282 Electric 2,400 2,400 2,400 2,112 2,350 2,100 2,091 420283 Telephone 2,100 2,100 2,100 1,647 1,146 2,000 2,964 420310 Office Supplies & Expense 2,000 2,000 2,000

130 3,755 1,000 - 420320 Small Tools & Equipment 1,000 1,000 1,000 12,650 12,240 18,000 13,000 420390 New Books 18,000 18,000 18,000

68 71 - 75 420405 Drug Screening - - - 238 228 450 478 420420 Ed-meetings-membership 450 450 450

2,466 2,169 2,500 2,104 420430 Insurance 2,500 2,500 2,500 1,000 1,030 1,000 1,000 420460 Audit Expense 1,000 1,000 1,000 1,777 1,300 2,500 2,000 420480 Book Binding & Processing 2,500 2,500 2,500

- 15 50 50 420510 Reimb, Lost/damaged Bk 50 50 50 692 832 1,250 1,669 420530 Reading Programs 1,250 1,250 1,250

4,594 2,784 3,000 3,000 420540 Magazines, Periodicals 3,000 3,000 3,000 - 65 - - 420610 Legal Publications - - -


4-8

2009-10 Budget



430 Capital Outlay- - 33,000 - 430830 Major New Equipment 33,000 33,000 33,000 - - 193,062 - 430840 Reserve for New Library 204,664 204,664 204,664 - - 226,062 - Capital Outlay Totals: 237,664 237,664 237,664

450 Transfers To Other Funds450800 Transfer to General Fund 6,000 6,000 6,000

- - - - Transfers To Other Funds Totals: 6,000 6,000 6,000


248,985 260,631 550,832 268,775 EXPENSE 574,156 574,156 574,156

202,332 216,165 0 255,156 LIBRARY FUND Totals: - - -

4-9

2009-10 Budget



8 LIBRARY MEMORIAL FUND310 Working Capital Carryover


RevenueGrant Revenue

1,657 1,553 1,000 1,002 310010 Interest On Memorial Fund 1,000 1,000 1,000 1,657 1,553 1,000 1,002 Grant Revenue Totals: 1,000 1,000 1,000

Miscellaneous Revenues50 857 - - 310020 Donations Received

3,298 1,725 1,000 1,000 310030 Donations - Specified 3,600 3,600 3,600 3,348 2,582 1,000 1,000 Miscellaneous Revenues Totals: 3,600 3,600 3,600

5,005 4,135 2,000 2,002 Revenue Totals: 4,600 4,600 4,600

36,717 39,858 39,998 38,689 R1 REVENUE 40,289 40,289 40,289

420 Materials and Services995 1,375 1,000 1,000 420390 Items Specified - Donor 1,000 1,000 1,000

- 1,796 19,499 2,000 420400 Items Specified - Board 20,945 20,945 20,945 995 3,171 20,499 3,000 Materials and Services Totals: 21,945 21,945 21,945

430 Capital Outlay- - 19,499 - 430820 Items Specified - Board 18,344 18,344 18,344 - - 19,499 - Capital Outlay Totals: 18,344 18,344 18,344

995 3,171 39,998 3,000 EXPENSE 40,289 40,289 40,289

35,722 36,687 - 35,689 LIBRARY MEMORIAL FUND Totals: - - -

4-10

2009-10 Budget



9 EQUIPMENT RESERVE (2008)310 Working Capital Carryover

157,651 193,754 - - 310000 Beginning Fund Balance157,651 193,754 - - Working Capital Carryover Totals: - - -

R1 RevenueOperating Transfers In

10,000 - - - 310010 Transfer From Sewer Fund10,000 - - - 310020 Transfer From Water Fund

8,000 - - - 310040 Transfer From STSF28,000 - - - Operating Transfers In Totals: - - -

Interest On Investments8,103 7,358 - 310050 Interest On Investments8,103 7,358 - - Interest On Investments Totals: - - -

36,103 7,358 - - Revenue Totals: - - -

193,754 201,112 - - R1 REVENUE - - -

450 Transfers To Other Funds- 106,864 - - 450810 Transfer to Sewer Fund- 87,141 - - 450820 Transfer to Water Fund- 7,107 - - 450830 Transfer to STSF- 201,112 - - Transfers To Other Funds Totals: - - -

- 201,112 - - EXPENSE - - -

193,754 - - - EQUIPMENT Totals: - - -

4-11

2009-10 Budget



15 AMBULANCE FUND310 Working Capital Carryover



344,620 330,845 320,000 406,526 310010 Ambulance Service Revenue 360,000 360,000 360,000 12,625 13,125 12,000 11,782 310020 Fire Med Memberships 12,500 12,500 12,500

(134,363) (121,780) (120,000) (140,000) 310080 Bad Debts (132,000) (132,000) (132,000) 222,882 222,190 212,000 278,308 Charges for Services Totals: 240,500 240,500 240,500

Miscellaneous Revenues- 20,530 - - 310030 Amb - Reimbursable Paym - - - - - 15,000 1,000 310040 Donations 1,000 1,000 1,000

808 - - - 361060 Sale Of Fixed Assets - - - 808 20,530 15,000 1,000 Miscellaneous Revenues Totals: 1,000 1,000 1,000


Operating Transfers In- 69,503 - - 335020 Transfer From Equipment Reserve - - - - 69,503 - - Operating Transfers In Totals: - - -

227,069 315,778 229,000 283,732 Revenue Totals: 245,500 245,500 245,500

316,499 407,408 439,208 472,085 R1 REVENUE 446,413 446,413 446,413

410 Personal Services20,598 21,197 21,822 25,651 410007 Paramedic/Firefighter 22,477 22,477 22,477 38,472 39,631 40,813 41,597 410008 Paramedic 42,036 42,036 42,036 36,548 39,540 40,813 40,812 410009 Paramedic 42,036 42,036 42,036 18,615 17,590 19,800 22,950 410018 Volunteer Drivers 21,800 21,800 21,800

8,593 8,841 9,428 9,846 410201 Social Security 9,666 9,666 9,666 21,716 21,333 22,500 22,856 410202 Retirement 20,053 20,053 20,053 13,903 15,637 17,744 20,756 410203 Health, Vision, Dental 19,104 19,104 19,10413,903 15,637 17,744 20,756 410203 Health, Vision, Dental 19,104 19,104 19,104


3 28 500 - 410206 Unemployment Insurance 1,895 1,895 1,895 339 334 338 264 410207 Term Life Insurance 353 353 353 455 455 621 378 410208 LTD Insurance 639 639 639


420 Materials and Services911 2,845 1,500 1,378 420211 Radio Repairs 1,500 1,500 1,500

2,070 1,387 1,500 3,179 420213 Equipment repairs 2,000 2,000 2,000 556 80 600 2,053 420214 Tires 1,500 1,500 1,500

4,660 5,708 5,500 7,791 420215 Fuel - Vehicles 6,000 6,000 6,000 209 161 200 1,209 420216 Parts 600 600 600 377 779 400 780 420283 Telephone 500 500 500

1,044 896 1,000 580 420310 Office Supplies & Expense 800 800 800 660 2,615 1,500 100 420321 Small Equipment 1,500 1,500 1,500

80 90 100 100 420400 Hepatitis B Shots 100 100 100 - - 500 - 420401 Attorney Fees 500 500 500

2,263 2,206 2,400 - 420402 Contractual Dispatching 2,400 2,400 2,400 - 213 100 100 420405 Drug Screening 100 100 100

3,914 1,778 4,000 6,091 420420 Ed - Meetings - Memberships 5,000 5,000 5,000 158 86 400 281 420421 Meals - Transfers 400 400 400

6,828 6,300 7,400 6,631 420430 Vehicle Insurance 7,400 7,400 7,400 900 900 900 900 420460 Audit Expense 900 900 900

2,110 2,110 2,200 2,200 420470 Maintenance Agreements 2,200 2,200 2,200 9,627 11,463 12,000 11,547 420480 Ambulance Supplies 12,000 12,000 12,000


430 Capital Outlay- - 30,000 28,752 430830 Major New Equipment 20,983 20,983 20,983 - - 137,938 - 430970 Equipment Reserve 154,286 154,286 154,286 - - 167,938 28,752 Capital Outlay Totals: 175,269 175,269 175,269

450 Transfers To Other Funds10,000 - - - 450800 Transfer To Equip Res - - -

5,000 5,000 5,000 5,000 450801 Transfer Gen Fund - Supplies 5,000 5,000 5,000 15,000 5,000 5,000 5,000 Transfers To Other Funds Totals: 5,000 5,000 5,000

500 Contingency- 40,000 - 600000 Operating contingency 35,000 35,000 35,000 - - 40,000 - Contingency Totals: 35,000 35,000 35,000

4-12

2009-10 Budget



219,358 218,244 439,208 271,172 EXPENSE 446,413 446,413 446,413

97,141 189,164 0 200,913 AMBULANCE Totals: - - -

16 UTILITY FUND - WATER310 Working Capital Carryover

945,738 1,049,477 1,134,976 1,437,881 310000 Beginning Net Working Capital 468,415 468,415 468,415 945,738 1,049,477 1,134,976 1,437,881 Working Capital Carryover Totals: 468,415 468,415 468,415

Working Capital Carryover Restricted65,182 65,182 244,038 78,935 310010 Net Working Required Reserve 147,875 147,875 147,875 65,182 65,182 244,038 78,935 Working Capital Carryover Restricted To 147,875 147,875 147,875


899,585 877,187 920,000 855,548 310030 Water Service Receipts 865,000 865,000 865,000 16,200 16,200 - - 310031 Rate Increase - - -

5,745 6,060 6,000 5,709 310040 Account Maintenance Fee 6,000 6,000 6,000 921,530 899,447 926,000 861,257 Charges for Services Totals: 871,000 871,000 871,000


Licenses & Permits4,908 2,408 5,000 8,023 310060 New Water Service In City 5,000 5,000 5,000 4,908 2,408 5,000 8,023 Licenses & Permits Totals: 5,000 5,000 5,000

Miscellaneous Revenues16,466 18,197 15,000 18,231 310080 Misc Water Revenue 17,000 17,000 17,000 16,466 18,197 15,000 18,231 Miscellaneous Revenues Totals 17,000 17,000 17,000

Other Financing Sources- 1,350,187 1,410,000 1,259,813 320000 Note Payable Water System Upgrade - - - - 1,350,187 1,410,000 1,259,813 Other Financing Sources Totals: - - -

Operating Transfers In- - - 335030 Transfer From Capital Projects 159,226 159,226 159,226 335030 Transfer From Capital Projects 159,226 159,226 159,226 - 87,141 - 335040 Transfer From Equipment Reserve - - - - 87,141 - - Operating Transfers In Totals: 159,226 159,226 159,226

996,889 2,403,094 2,379,000 2,169,111 Revenue Totals: 1,065,726 1,065,726 1,065,726

2,007,809 3,517,753 3,758,014 3,685,927 R1 REVENUE 1,682,016 1,682,016 1,682,016

34 WATER DEPARTMENT410 Personal Services

27,882 30,150 31,055 31,056 410100 Public Works Director 33,587 33,587 33,587 19,294 19,872 20,260 20,586 410110 Sr Equip Op/Supervisor 21,017 21,017 21,017 17,214 17,664 18,229 18,306 410140 Utility Maint/Equip Op 18,910 18,910 18,910 17,593 18,393 20,083 19,544 410150 Water Plant Operator 41,677 41,677 41,677 15,606 16,814 18,230 18,280 410160 Utility Maint/Equip Op 18,910 18,910 18,910 17,138 17,664 18,229 18,746 410170 Utility Maint/Equip Op 18,910 18,910 18,910 16,566 17,916 18,453 18,456 410175 Billing Clerk 19,010 19,010 19,010

890 940 1,800 980 410180 Incentive Pay 1,800 1,800 1,800 5,397 4,361 1,750 3,412 410185 Overtime 2,100 2,100 2,100 4,222 4,587 4,344 4,780 410190 Office Support 4,476 4,476 4,476



- - 350 - 410206 Unemployment Insurance 2,706 2,706 2,706 509 497 495 393 410207 Sick, Comp, Vacation Pay 563 563 563 645 660 893 548 410208 LTD Insurance 1,059 1,059 1,059


420 Materials and Services1,689 968 3,000 1,387 420211 Software Maintenance 3,000 3,000 3,000 5,514 5,762 5,000 1,853 420413 Equipment Parts & Repairs 5,000 5,000 5,000 1,389 3,020 1,500 959 420214 Tires 1,500 1,500 1,500 9,570 11,324 10,558 10,935 420215 Vehicle Fuel 10,558 10,558 10,558

389 475 1,650 584 420216 Parts 1,650 1,650 1,650 1,310 1,379 7,000 1,477 420217 Maintenance Agreements 7,000 7,000 7,000

338 645 1,084 - 420219 Small Equipment Repair 1,084 1,084 1,084 78 4 - 19 420220 Bldg Op & Maintenance - - -

200 506 500 147 420221 City Shop 500 500 500 434 1,178 5,000 3,690 420223 Water Plant 5,000 5,000 5,000

6 - 5,000 1,000 420224 Pumping Sheds 5,000 5,000 5,000 39 12 500 500 420230 Grounds Maint - Water Plant 500 500 500

4-13

2009-10 Budget



- - 500 500 420231 Grounds Maint - Shop 500 500 500 45,240 50,776 50,000 67,531 420260 Water System Maintenance 50,000 50,000 50,000

87 - 5,000 1,000 420265 Large Meter Repair 5,000 5,000 5,000 1,979 1,983 9,000 163 420270 Reservoir Maintenance 9,000 9,000 9,000 1,497 2,295 2,046 2,699 420280 Telephone 2,046 2,046 2,046 2,582 1,653 2,614 463 420281 City Shop Utilities 2,614 2,614 2,614

12,913 12,466 26,000 12,682 420282 Water Plant Utilities 26,000 26,000 26,000 17,499 17,179 17,000 16,916 420283 Water Pumps Utilities 17,000 17,000 17,000

1,278 1,505 1,500 1,159 420284 Water Reservoir Utilities 1,500 1,500 1,500 7,983 12,655 9,900 8,039 420310 Office Supplies 9,900 9,900 9,900 6,173 4,023 3,000 1,283 420320 Small Tools & Equipment 3,000 3,000 3,000

44,796 36,678 44,000 35,366 420350 Chemicals 44,000 44,000 44,000 460 207 1,000 200 420360 Special Clothing 1,000 1,000 1,000

1,629 7,997 3,500 1,500 420400 Contractual Services 3,500 3,500 3,500 273 - 2,000 - 420401 Attorney Fees 2,000 2,000 2,000

45,924 44,819 46,000 43,873 420402 Franchise Fee 46,000 46,000 46,000 . 42 200 150 420405 Drug Screening 200 200 200

6,604 4,971 6,000 3,917 420420 Meetings - Ed - Members 6,000 6,000 6,000 30,780 29,953 30,000 30,115 420430 Insurance 30,000 30,000 30,000

2,250 2,500 2,500 2,500 420460 Audit Expense 2,500 2,500 2,500 636 446 1,000 508 420520 DEQ Permits 1,000 1,000 1,000


430 Capital Outlay- 444,038 163,277 430830 Major New Equipment 150,000 150,000 150,000

1,293,173 1,664,287 2,017,618 430840 New Plant 250,000 250,000 250,000 - 150,000 - 430970 Equipment Reserve 30,000 30,000 30,000 - 170,154 - 430980 Capital Projects Reserve 50,000 50,000 50,000 - 1,293,173 2,428,479 2,180,895 Capital Outlay Totals: 480,000 480,000 480,000

440 Debt14,524 15,414 16,359 16,359 440940 SPWF Loan - Principal 17,362 17,362 17,362

7,503 6,613 5,668 5,668 440941 SPWF Loan - Interest 4,665 4,665 4,665 36,370 38,506 40,623 40,623 440950 Go Bond - Principal - - -

6,785 4,649 2,387 2,387 440951 Go Bond - Interest - - - 18,549 19,708 20,849 20,849 440960 Revenue Bond - Principal - - -

3,694 2,535 1,303 1,303 440961 Revenue Bond - Principal - - - - - 130,513 440970 SPWF Bond - Principal 130,513 130,513 130,513 - - 26,100 440971 SPWF Bond - Interest 26,100 26,100 26,100 26,100 440971 SPWF Bond Interest 26,100 26,100 26,100

87,425 87,425 243,802 87,189 Debt Totals: 178,640 178,640 178,640

480 Required Reserve65,182 65,182 244,038 244,038 440945 Required Reserve 247,875 247,875 247,875 65,182 65,182 244,038 244,038 Required Reserve Totals: 247,875 247,875 247,875

450 Transfers To Other Funds10,000 - - - 450800 Transfer To Equip Reserve - - -

247,115 - - - 450804 Transfer To Capital Projects - - - 25,000 25,000 25,000 25,000 450805 Transfer To Gen Fund Supp Srvcs 25,000 25,000 25,000 32,903 32,903 32,903 32,903 450806 Transfer To Gen - Lieu of Tax 32,903 32,903 32,903

315,018 57,904 57,903 57,903 Transfers To Other Funds Totals: 57,903 57,903 57,903

500 Contingency- 230,859 - 500000 Operating Contingency 122,883 122,883 122,883 - - 230,859 - Contingency Totals: 122,883 122,883 122,883

948,757 2,000,937 3,758,014 3,069,637 EXPENSE 1,682,016 1,682,016 1,682,016

1,059,052 1,516,816 - 616,290 WATER DEPARTMENT Totals: 0 0 0

4-14

2009-10 Budget



17 UTILITY FUND - SEWER310 Working Capital Carryover

739,510 1,265,576 1,077,519 1,528,216 310000 Beginning Net Working Capital 839,934 839,934 839,934 739,510 1,265,576 1,077,519 1,528,216 Working Capital Carryover Totals: 839,934 839,934 839,934

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

200,000 - 31,977 31,997 310002 Net Working Capital Future 20,159 20,159 20,159 20,213 20,160 150,000 20,213 310003 Required Reserve II 280,000 280,000 280,000

312,207 112,154 273,971 144,204 Working Capital Carryover Restricted To 392,153 392,153 392,153


858,580 848,550 860,000 854,045 310010 Sewer Charge Receipts 860,000 860,000 860,000 14,000 14,000 14,000 14,000 310011 Rate Increase 28,000 28,000 28,000

872,580 862,550 874,000 868,045 Charges for Services Totals: 888,000 888,000 888,000

Licenses & Permits40 40 80 - 310040 New Sewer Service/Permits 80 80 80 40 40 80 - Licenses & Permits Totals: 80 80 80


Miscellaneous Revenues- - - 310070 EPA Grant 243,000 243,000 243,000

200 900 1,600 4,502 310080 Misc Sewer Revenue 1,600 1,600 1,600 200 900 1,600 4,502 Miscellaneous Revenues Totals 244,600 244,600 244,600

Other Financing Sources3,000,000 500,000 320000 Note Payable Wastewater System Upgrade 4,500,000 4,500,000 4,500,000 3,000,000 500,000 Other Financing Sources Totals: 4,500,000 4,500,000 4,500,000

Operating Transfers In- 106,864 - - 335050 Transfer From Equipment Reserve - - - - 106,864 - - Operating Transfers In Totals:

930,585 1,033,184 3,910,680 1,421,895 Revenue Totals: 5,657,680 5,657,680 5,657,680

1,982,302 2,410,914 5,262,170 3,094,315 R1 REVENUE 6,889,767 6,889,767 6,889,767

410 Personal Services13,941 15,075 15,527 15,528 410100 Public Wks Director 16,794 16,794 16,794

9,647 9,936 10,130 10,293 410110 Sr Equip Op/supervisor 10,509 10,509 10,509 38,424 39,084 40,161 40,606 410130 Sewer Plant Operator 41,675 41,675 41,675

8,607 8,832 9,115 9,153 410140 Utility Maint/Equip Op 18,910 18,910 18,910 17,593 18,393 20,083 19,544 410150 Utility Maint/Equip Op - - -

7,803 8,407 9,115 9,140 410160 Utility Maint/Equip Op 9,455 9,455 9,455 8,569 8,832 9,115 9,373 410170 Utility Maint/Equip Op 9,455 9,455 9,455

16,566 17,916 18,453 18,456 410175 Billing Clerk 19,010 19,010 19,010 950 980 900 960 410180 Incentive Pay 1,250 1,250 1,250 104 107 875 210 410185 Overtime 875 875 875

4,222 4,587 4,344 4,780 410190 Office support 4,476 4,476 4,476 9,626 10,087 10,543 10,555 410201 Social Security 10,129 10,129 10,129

27,703 27,414 31,698 28,632 410202 Retirement 24,919 24,919 24,919 34,200 37,296 39,122 37,566 410203 Health, Vision, Dental 39,052 39,052 39,052


- - 175 - 410206 Unemployment 1,986 1,986 1,986 451 446 462 354 410207 Term Life Insurance 428 428 428 575 598 816 494 410208 LTD Insurance 782 782 782


420 Materials and Services2,507 2,346 3,416 2,823 420211 Software Maintenance 3,416 3,416 3,416 2,493 2,557 5,000 360 420213 Equipment Repairs 5,000 5,000 5,000

- - 600 450 420214 Tires 600 600 600 1,004 1,911 3,500 3,943 420215 Fuel - Vehicles 3,500 3,500 3,500

30 361 5,000 3,054 420216 Parts 5,000 5,000 5,000 288 132 500 250 420219 Small Equipment Repair 500 500 500 449 230 1,000 220 420220 Bldg Op & Maintenance 1,000 1,000 1,000

- 579 500 500 420221 Bldg Op & Maintenance- 500 500 500 - - 500 - 420230 Grounds/Maint Sewer Plant 500 500 500

17,748 13,140 30,000 20,000 420250 Rep Swr Lns & Pump Station 30,000 30,000 30,000 33 304 5,000 - 420265 Meter Replacement 5,000 5,000 5,000

889 1,570 1,000 4,535 420281 Heat-oil-shop 1,500 1,500 1,500 22,381 25,885 28,000 25,509 420282 Electric 28,000 28,000 28,000

1,957 2,091 2,200 1,674 420283 Telephone 2,200 2,200 2,200 6,457 8,148 8,600 6,324 420310 Office Supplies & Expense 8,600 8,600 8,600

4-15

2009-10 Budget



2,372 2,710 3,000 9 420320 Small Tools & Equipment 3,000 3,000 3,000 14,503 14,787 18,500 25,114 420350 Chemicals & Lab Equipment 25,000 25,000 25,000

14 236 500 1,387 420360 Special Clothing 500 500 500 - 948 1,500 - 420400 Contractual 1,500 1,500 1,500 - - 1,200 - 420401 Contractual Attny 1,200 1,200 1,200

43,786 43,302 43,000 43,000 420402 Franchise Fee 43,000 43,000 43,000 - - 200 - 420405 Drug Screening 200 200 200

37,930 35,155 40,000 56,764 420407 Sludge Disposal 57,000 57,000 57,000 1,494 1,805 1,700 1,632 420420 Ed, Meetings, Membership 1,700 1,700 1,700 7,113 6,257 7,300 6,143 420430 Insurance E&O, Gen, Ext Liability 7,300 7,300 7,300 2,250 2,500 2,500 2,500 420460 Audit Expense 2,500 2,500 2,500

- - 200 - 420510 Reimbursable Expense 200 200 200 5,571 5,903 7,500 2,250 420520 DEQ Permits 7,500 7,500 7,500


430 Capital Outlay- 65,475 150,000 234,000 430830 Major New Equipment 150,000 150,000 150,000

430835 I & I Control 100,000 100,000 100,000 3,000,000 1,000,000 430840 New Plant 4,500,000 4,500,000 4,500,000

- 233,000 430970 Equipment Reserve 233,000 233,000 233,000 - 270,143 430980 Capital Projects Reserve 170,143 170,143 170,143

- 65,475 3,653,143 1,234,000 Capital Outlay Totals: 5,153,143 5,153,143 5,153,143

440 Debt21,193 21,431 21,674 20,875 440900 CWSRF Loan (R24202) Principal - - -

661 423 182 225 440901 CWSRF Loan (R24202) Interest - - - 73,381 75,599 77,884 77,884 441900 SRL Loan (1.6m) Principal 80,238 80,238 80,238 21,839 19,621 17,336 17,475 441901 SRL Loan (1.6m) Interest 14,982 14,982 14,982

- - 3,816 3,816 442900 SPWF Loan (95004) Principal - - - 11,308 11,819 8,458 8,458 442901 SPWF Loan (95004) Interest 12,750 12,750 12,750

- - 442910 Wastewater Plant 2009 Loan Prin - - - 112,470 - 442911 Wastewater Plant 2009 Loan Int 112,470 112,470 112,470

128,382 128,893 241,820 128,733 Debt Totals: 220,440 220,440 220,440

480 Required Reserve91,994 91,994 91,994 91,994 441902 Required Reserve 91,994 91,994 91,994 20,213 20,159 31,977 20,213 441903 Required Reserve II 20,159 20,159 20,159

- 150,000 31,997 441904 Future debt Reserve 280,000 280,000 280,000 112 207 112 153 273 971 144 204 Required Reserve Totals: 392 153 392 153 392 153112,207 112,153 273,971 144,204 Required Reserve Totals: 392,153 392,153 392,153

450 Transfers To Other Funds10,000 - - - 450800 Transfer To Equip Reserve - - - 45,000 - - - 450804 Transfer To Capital Projects - - - 15,000 15,000 15,000 15,000 450805 Transfer To GF Support Services 15,000 15,000 15,000 28,016 28,016 28,016 28,016 450806 Transfer To GF - Lieu of Tax 28,016 28,016 28,016 98,016 43,016 43,016 43,016 Transfers To Other Funds Totals: 43,016 43,016 43,016


715,602 737,688 5,262,170 1,980,410 EXPENSE 6,889,767 6,889,767 6,889,767

1,266,700 1,673,226 - 1,113,905 SEWER FUND Totals: - - -

4-16

2009-10 Budget



19 FIRE FUND310 Working Capital Carryover


R1 RevenueIntergovernmental Revenues

110,000 110,000 120,000 120,000 310020 Rural Fire District Receipts 120,000 120,000 120,000 110,000 110,000 120,000 120,000 Intergovernmental Revenues Totals: 120,000 120,000 120,000

Operating Transfers In110,000 110,000 120,000 120,000 310040 Transfer From Gen Fund 120,000 120,000 120,000

99,194 - - 310050 Transfer From Equip. Reserve (2010) - - - 110,000 209,194 120,000 120,000 Operating Transfers In Totals: 120,000 120,000 120,000

Miscellaneous Revenue1,507 - 1,500 - 361060 Sale of Fixed Assets - - - 1,507 - 1,500 - Miscellaneous Revenue Totals: - - -

Grant Revenue(2,746) 71,250 87,500 - 365000 Grant Revenue 50,000 50,000 50,000 (2,746) 71,250 87,500 - Grant Revenue Totals: 50,000 50,000 50,000

218,761 390,444 329,000 240,000 Revenue Totals: 290,000 290,000 290,000

242,444 455,610 518,623 426,867 R1 REVENUE 504,713 504,713 504,713

410 Personal Services55,791 60,347 62,109 62,112 410004 Fire Chief 67,174 67,174 67,174

1,632 1,632 1,632 1,632 410005 Assistant Chief 1,632 1,632 1,632 20,598 21,198 21,822 25,651 410007 Training Officer 22,477 22,477 22,477 11,243 9,856 14,000 9,826 410018 Volunteer Fire Fighter 14,000 14,000 14,000


5,763 6,189 5,979 3,663 410204 Workman's Comp Insurance 4,184 4,184 4,184 423 388 77 353 410205 Life and Accident 68 68 68

410206 Unemployment Insurance 1,579 1,579 1,579 p y , , ,202 198 203 157 410207 Term Life Insurance 212 212 212 270 300 504 225 410208 LTD Insurance 538 538 538


420 Materials and Services1,071 473 1,500 1,000 420211 Radio Repairs 1,500 1,500 1,500 6,455 6,755 7,000 8,552 420213 Equipment Repairs 7,000 7,000 7,000

- - 2,500 1,000 420314 Tires 2,500 2,500 2,500 4,673 5,015 5,000 4,512 420215 Fuel - Vehicles 5,000 5,000 5,000 1,168 917 2,500 2,030 420216 Parts 2,500 2,500 2,500

20 572 1,000 180 420218 Other Operating Expenses 1,000 1,000 1,000 1,699 1,815 5,000 1,192 420220 Bldg Op & Maintenance 5,000 5,000 5,000 2,317 3,082 3,000 2,670 420281 Heat- Oil 3,000 3,000 3,000 3,004 3,121 3,000 3,043 420282 Electric 3,000 3,000 3,000 1,867 2,020 2,500 1,733 420283 Telephone 2,500 2,500 2,500

318 773 2,000 534 420310 Office Supplies 2,000 2,000 2,000 455 33 75,000 1,500 420320 Small Tools & Equipment 51,000 51,000 51,000 529 722 4,000 780 420360 Uniforms & Special Clothing 4,000 4,000 4,000

- - 200 - 420400 Contractual - Attny Fees 200 200 200 566 552 1,000 1,000 420402 Contractual Dispatching 1,000 1,000 1,000 136 142 200 200 420403 Drug Screening 200 200 200

3,189 2,582 6,000 4,316 420420 Ed-meetings-memberships 6,000 6,000 6,000 8,535 7,688 9,500 8,378 420430 Insurance - Fire,boiler, veh 9,500 9,500 9,500

850 876 900 900 420460 Audit Expense 900 900 900 541 452 1,000 306 420550 Fire Prevention Materials 1,000 1,000 1,000


430 Capital Outlay75,135 12,500 18,500 430830 Major New Equipment - - - 10,098 137,208 - 430970 Equipment Reserve 158,177 158,177 158,177

- - - Building Reserve 20,000 20,000 20,000 - 85,233 149,708 18,500 Capital Outlay Totals: 178,177 178,177 178,177

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

500 Contingency- 79,649 - 500000 Operating Contingency 55,000 55,000 55,000 - - 79,649 - Contingency Totals: 55,000 55,000 55,000

177,279 268,743 518,623 212,154 EXPENSE 504,713 504,713 504,713

4-17

2009-10 Budget



65,165 186,867 - 214,713 FIRE FUND Totals: - - -

4-18

2009-10 Budget



20 SIDEWALK FUND310 Working Capital Carryover


R1 RevenueOperating Transfers In

5,000 5,000 30,000 30,000 310010 Transfer From STSF Fund 5,000 5,000 5,000 5,000 5,000 30,000 30,000 Operating Transfers In Totals: 5,000 5,000 5,000

Interest On Investments207 644 300 626 310050 Interest On Investments 300 300 300 207 644 300 626 Interest On Investments Totals: 300 300 300

Miscellaneous Revenue5,712 - - 611 314010 Sidewalk Principal - - - 5,712 - - 611 Miscellaneous Revenue Totals: - - -

10,919 5,644 30,300 31,237 Revenue Totals: 5,300 5,300 5,300

13,262 18,906 44,232 49,859 R1 REVENUE 15,827 15,827 15,827

420 Materials and Services- 284 5,000 100 420370 Sidewalk Const & Repair 15,827 15,827 15,827 - 284 5,000 100 Materials and Services Totals: 15,827 15,827 15,827

430 Capital Outlay39,232 39,232 430830 Sidewalk Construction - - - 39,232 39,232 Capital Outlay Totals: - - -

- 284 44,232 39,332 EXPENSE 15,827 15,827 15,827

13,262 18,622 - 10,527 SIDEWALK FUND Totals: (0) (0) (0)

4-19

2009-10 Budget



21 PROPERTY MANAGEMENT310 Working Capital Carryover

(169,445) 14,449 77,046 10,554 310000 Beginning Fund Balance 534,554 534,554 534,554 (169,445) 14,449 77,046 10,554 Working Capital Carryover Totals: 534,554 534,554 534,554

R1 Revenue8,002 - - - 310010 Sale Of Timber - - -

201,071 2,540 285,000 750,000 310030 Sale Of Property 285,000 285,000 285,000 1,000 1,000 1,000 2,000 310040 Charter Cable Lease 2,100 2,100 2,100 6,083 200 - 310030 Rent - - -

216,156 3,740 286,000 752,000 Miscellaneous Revenue Totals: 287,100 287,100 287,100

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

Interest On Investments872 17,017 2,000 15,000 310050 Interest On Investments 11,000 11,000 11,000 872 17,017 2,000 15,000 Interest On Investments Totals: 11,000 11,000 11,000

242,028 45,757 313,000 792,000 Revenue Totals: 323,100 323,100 323,100

72,583 60,206 390,046 802,554 R1 REVENUE 857,654 857,654 857,654

420 Materials and Services7,771 6,891 25,000 36,000 420310 Misc Administrative Expense 80,000 80,000 80,000

7,500 - - 420312 Lease Payments - - - 25,362 10,261 10,000 32,000 420320 Professional Services 80,000 80,000 80,000 33,133 24,652 35,000 68,000 Materials Totals: 160,000 160,000 160,000

430 Capital Outlay- - - - 430985 GP Industrial Site 500,000 500,000 500,000 - - - - 430993 Cost of Public Rights of Way 100,000 100,000 100,000 - - - - Capital Outlay Totals: 600,000 600,000 600,000

440 Debt- - 175,000 175,000 440900 Repay Loan - Capital Projects - - - 175,000 175,000 440900 Repay Loan Capital Projects - - - - 440905 Repay Loan - General Fund - - -

18,428 18,612 18,798 18,798 440910 N/P City Hall - Principal 18,987 18,987 18,987 6,572 6,388 6,202 6,202 440920 N/P City Hall - Interest 6,013 6,013 6,013

25,000 25,000 200,000 200,000 Debt Totals: 25,000 25,000 25,000

500 Contingency- 155,046 500000 Operating Contingency 72,654 72,654 72,654

- - 155,046 - Contingency Totals: 72,654 72,654 72,654

58,133 49,652 390,046 268,000 EXPENSE 857,654 857,654 857,654

14,450 10,554 - 534,554 PROPERTY MANAGEMENT Totals: - - -

4-20

2009-10 Budget



23 EQUIPMENT RESERVE (2010)310 Working Capital Carryover

145,183 162,476 - - 310000 Beginning Fund Balance145,183 162,476 - - Working Capital Carryover Totals:

R1 Revenue- - 310010 Transfer From Fire - Truck

10,000 - 310020 Transfer From Ambulance - Van10,000 - - - Operating Transfers In Totals:

Interest On Investments7,293 6,221 - 310030 Interest On Investments7,293 6,221 - - Interest On Investments Totals:

17,293 6,221 - - Revenue Totals:

162,476 168,697 - - R1 REVENUE

27 Housing310 Working Capital Carryover

- - - - 310000 Beginning Fund Balance- - - - Working Capital Carryover Totals: - - -

R1 RevenueGrants

- - - - 310070 State Housing Grant 48,000 48,000 48,000 - - - - Taxes Totals: 48,000 48,000 48,000

Revenue Totals: 48,000 48,000 48,000

- - - - R1 REVENUE 48,000 48,000 48,000

420 Materials and Services- - - - Sub-Grantee 48,000 48,000 48,000 - - - - Materials Totals: 48,000 48,000 48,000 Materials Totals: 48,000 48,000 48,000

- - - - EXPENSE 48,000 48,000 48,000

4-21

2009-10 Budget



- - - -

29 PERPETUAL CARE310 Working Capital Carryover

1,991,754 62,357 27,730 250,519 310000 Beginning Fund Balance 345,619 345,619 345,619 1,991,754 62,357 27,730 250,519 Working Capital Carryover Totals: 345,619 345,619 345,619

R1 RevenueWorking Capital Carryover Restricted

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

Interest On Investments33,145 63,691 33,000 65,000 310025 Reitman Investment Earnings - Library 33,000 33,000 33,000 67,531 128,035 66,000 130,000 310035 Reitman Investment Earnings - CCB 66,000 66,000 66,000

100,676 191,726 99,000 195,000 Interest On Investments Totals: 99,000 99,000 99,000

2,092,430 2,192,624 2,065,271 2,384,060 REVENUE 2,383,160 2,383,160 2,383,160

420 Materials and Services1,220 1,228 1,300 1,300 420313 Bank Svs Chg - Lib 1,300 1,300 1,300 2,280 2,336 2,600 2,600 420314 Bank Svs Chg - CCB 2,600 2,600 2,600 3,500 3,564 3,900 3,900 Materials Totals: 3,900 3,900 3,900

430 Capital Outlay- - 8,943 430820 Items Specified - Library Board 114,906 114,906 114,906

18,042 - 17,887 430830 Items Specified - Council CCB 229,813 229,813 229,813 18,042 - 26,830 - Capital Outlay Totals: 344,719 344,719 344,719

450 Transfers to Other Funds50,000 - 64,000 64,000 450805 Transfer to General fund 64,000 64,000 64,000 20,000 - 32,000 32,000 450800 Transfer to Library Fund 32,000 32,000 32,000 70,000 - 96,000 96,000 Transfers to Other Funds Totals: 96,000 96,000 96,000

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

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

2,030,083 1,942,105 2,065,271 2,038,441 EXPENSE 2,383,160 2,383,160 2,383,160

62,347 250,519 0 345,619 Perpetual Care Fund Totals: (0) (0) (0)

8,964,763 11,166,766 14,675,885 13,012,406 Other Funds Revenue Totals 14,938,627 14,938,627 14,938,627 4,913,006 6,189,703 14,675,883 9,587,465 Other Funds Expense Totals 14,938,627 14,938,627 14,938,627

4,051,757 4,977,062 0 3,424,941 OTHER FUNDS Totals 0 0 0

2,795,984 2,537,288 2,424,755 2,582,101 General Fund Revenue Totals 2,535,321 2,535,321 2,535,321 1,920,013 1,839,416 2,424,755 1,870,515 General Fund Expense Totals 2,535,321 2,535,321 2,535,321

875,971 697,872 0 711,586 GENERAL FUND Totals

4,927,728 5,674,934 0 4,136,527 TOTAL GENERAL & OTHER FUNDS

11,760,747$ 13,704,054$ 17,100,640$ 15,594,507$ Revenue Totals 17,473,948$ 17,473,948$ 17,473,948$ 6,833,019$ 8,029,119$ 17,100,640$ 11,457,980$ Expense Totals 17,473,948$ 17,473,948$ 17,473,948$

4-22

The 2009-10 Budget

Section 5

Long Term Goals, Capital Improvements and Projections...

The 2009-10 Budget

City of Coquille Goal Setting Session For the Budget Years 2008 – 2010 The City Council and staff met in a goal setting session facilitated by Adrienne Graham of Leap-Frog trainings and developed the following goals beginning in fiscal year 2008 and continuing until 2010. Develop the remainder of the former Georgia Pacific site. The Council appointed itself the responsible party. The benefits of development of this site are desirable:

Funds to the city in the form of the purchase price in the current year and an increase in the tax base in future years.

Employment opportunities for Coquille Citizens. Opportunities for shopping and recreation in Coquille. Cost of the development would include finishing the access road at a cost

of $600,000, however state economic development funds could be used if an employer could generate sufficient new jobs.

The property falls within the Urban Renewal boundaries and URA funds could also be used for re-development.

Goal 1 Completion of McKay’s Market Follow-up on engineering report. Done August 08 . Show City support. Continuing Community Update. Done September 08 Begin Construction.

Goal 2 Sell another section of GP Property Decide on Section. Done 2 ac. Parcel next to Highway near end of Property. Identify Purchaser. Done Coos-Curry Electric Coop. Purpose. Storage yard and north coast offices for Elec. Coop. .Price and Covenants. After purchase Company will split access road cost with Coquille URA. Complete Sale.

Progress Report Mr. McKay is proceeding with the pre-load of the area and will begin construction of his market in the next building season. Sold a second lot, 2.5 acres to Coos Curry Electric Coop. Using the proceeds to reply an inter-fund loan, install utilities and extend the road. Continue to seek sales of property to developer or individual projects.

5-1

The 2009-10 Budget

Riverwalk The city has planned a walk utilizing the old railroad trestle that ties the main part of town to the GP Site. The council has appointed itself the responsible party for developing and seeking funds for the completion of this two million dollar project. Community outreach in the form of newsletters, posting meeting minutes, and agendas to the website. The finance staff in charge of the web-page is the responsible party for these improvements.

Virtually no additional cost to place these items on the webpage. Public notice boards located at the library and downtown locations. Check into funds on a digital sign board near the main entrance to town.

Goal 1 Meet with Riverwalk Committee Establish turn-around or terminal at the end of the riverwalk. Design. Funding for benches and fountain.

Goal 2 Community Outreach Webpage publish progress, newsletters, minutes and agendas for the riverwalk committee.

Progress Report Establish the Riverwalk as an individual entity, incorporate and apply for IRS recognition as non-profit. Continue sale of Honor Bricks inscribed with names. Sold and installed two memorial benches along the trail. Developed alternative path across railroad trestle, seeking donations of building materials, with plans to purchase if no donor appears and a set date to install. Continue to apply for State parks grant to develop walking path. Ask for support from Mr. McKay for help with trail behind his market.

5-2

The 2009-10 Budget

Swimming Pool: Partner with Operation Coquille for grant writing. The main project at this time is the upgrade of the swimming pool. The estimated cost of the project is $2.5 million.

Progress Report Received financial support from the City and Urban Renewal agency with pledge of funds to hire grant writer. Obtained grant writer, grants to Ford Family and other funding sources submitted.

5-3

The 2009-10 Budget

Water and Sewer plant upgrades. Coquille is currently under mandate from the State of Oregon to upgrade the water and sewer plants. The completion of the water plant and distribution system is nearly complete. The actual cost was a little less than $3,000,000 with $2,600,000 coming from a loan from Oregon Community and Business Development. Only some programming issues remain for the operation of the plant. Engineering studies have indicated the cost of the sewer plant upgrade to be $9,500,000. Rates have been set to provide sufficient funding for the bonds that will be needed to provide the water upgrade. The sewer plant funding is in place but may change if more grants become available.. Construction began in 2009 with the construction of a new public works building to replace the old buildings which must be torn down to provide the space for the new plant. Preload is planned for early in 2010 with actual construction to begin in April 2010. It is estimated that the construction will take two years and be completed in October 2011. Street and Sidewalk Improvements. The passage of the business license fee for gas stations, at a rate of three cents per gallon sold will provide funding for the building and improvements for city streets and sidewalks. Engineering studies have identified the roads most in need. The first project, 1st street in front of Safeway has been completed along with a $39,000 sidewalk project. Scheduled in 2010 is another paving project costing $120,000 using money from the and ARRA grant and the business license fee, if additional funds are needed based on the bid opening a loan will be made from the capital projects fund. The public works director is responsible for the projects. Library Improvements. An engineering study showed that the current structure of the Coquille library is inadequate for the future needs of the city. The library was the beneficiary of a $630,000 bequest from a library patron with the restriction that the interest only could be used. The interest earnings are being saved in a building reserve and will be used when a suitable location or building becomes available. The library director is responsible for the location of the new site or building. A possible location for the new Library is the building currently occupied by McKay’s Market which will be empty after the construction of the new store on the former GP site. Library director Conner is responsible for this project. She has contacted the owner of the building who has expressed an interest in selling and is also in contact with an architect regarding the remodeling and estimated cost of this specific site. New Fire Station. Coquille needs a new fire station built to withstand seismic conditions of this area. The Fire Chief is in charge of developing a plan to build such a structure. Current estimates of this project are from 1 to 2 million, but no engineering plans have been done. At this time there are no funding sources identified and this project is not listed on the Capital requirements of the city.

5-4

The 2009-10 Budget

Police Department Accreditation A goal of the Coquille Police Department is to become an accredited agency. It will not require any capital expenditures but is shown as a goal of the department. The Police Chief is responsible for this goal. City of Coquille Capital Improvements Plan For the Budget year 2009 – 2010 The City of Coquille has over 20 million dollars 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 10 million dollars of the projects. The financing for this will push the city close to the debt limit imposed by state law. The sewer rates will need continued increases in the future. The fact that the City will be near its constitution limit on borrowing also affects the other projects. 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 because city funds are being used for more basic needs. Foremost of these would be the new swimming pool and river walk. There are volunteer committees, which are actively seeking to accomplish these worthy goals. The capital projects planned will have no significant impact on the operational budgets of the City. The water plant improvements were funded by a loan which will be repaid by the Water Fund using increases in fees that have been budgeted in over the past five years. The sewer plant funding will be the same, although at this point the actual funding has not been secured, we have commitments from various agencies that will allow us to choose the most favorable for the city, with the increases in fees already in place to retire the debt. The engineers assure us the operation cost will be no more than the current plant. The city parks department added a “dog park” this year, the city provided the land and a water connection, that was the total cost as all the work was done by volunteers and funds for materials were raised by them as well. It will be the same for the Riverwalk, and the new pool. The cost of improvements at the commercial 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 Building have endowments.

5-5

The 2009-10 Budget

CAPTIAL PROJECT 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 $10,000,000 and will limit somewhat the ability of the City to undertake other capital projects. 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. Support Services: New heat pumps and paving repair at city hall. Consider offsite storage as well. Years 2011 through 2014 routine computer maintenance and upgrades.

5-6

The 2009-10 Budget

Community Services: The Coquille Pool Committee has undertaken fund raising to generate the $2,500,000 needed to replace the city swimming pool and bring it to current state code.

Community Building renovations in 2009 include a new range hood and kitchen upgrades. These improvements will be funded by interest from the Rietman trust. Parks:

5-7

The 2009-10 Budget

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 2010 the Friends of the Coquille Riverwalk will be seeking donations of plywood to be painted and laid between the rails 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 once a suitable site or building is located.

5-8

The 2009-10 Budget

Library Memorial Funds: Funded by donations of individual’s in a loved one’s name these improvements are sometimes specified for a particular project. Capital Projects Fund: As mentioned above the sewer plant in 2010. This projects will be funded by issuance of debt.

Street and Sidewalk Projects There will be paving and sidewalk repair projects done on an on-going basis. The current year project is $120,000.

5-9

The 2009-10 Budget

Equipment for Water, STSF and Sewer Funds: The water equipment reserve will purchase a pickup in 2010, and the sewer fund will purchase a pickup in 2012. In addition, the water fund will share the cost of a high velocity sewer clean-out pump with the sewer fund in 2011. The pump can be used to excavate the site of a leaking water main more safely than backhoes or other excavation equipment. The sewer fund will pay the other $100,000 cost of this equipment.

High Velocity Sewer Pump, will be mounted on tank truck. Property Management: We will use the proceeds from the sale of additional lots from the former Georgia Pacific property to complete the road and utilities. Once these are in additional area will become available for development until the site has completely been utilitzed.

5-10

The 2009-10 Budget

Fire & Ambulance: A new ambulance will be purchased in 2011 and a new fire truck in 2012. These purchases are part of a planned replacement program that acquires a new vehicle every five years and the funding will come from reserves set aside for that purpose.

In 2009 a ladder truck became available from the nearby City of Bandon. The Fire department had reserves sufficient to purchase this vehicle for $10,000 give the department the ability to fight fires above the first floor of the buildings in town.

5-11

The 2009-10 Budget

CITY OF COQUILLECapital Improvements Plan2010 - 2015 Construction Years

Project Description 2009-10 2010-11 2011-12 2012-13 2013-2014 2014-2015 Total Cost

Support Services FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Computer Equipment Replacement 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 25,000$ Major City Hall Repair 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 60,000$ Total Support Services 10,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 85,000$

Police FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Major Equipment Replacement 12,000$ -$ -$ -$ -$ 12,000$ Total Police 12,000$ -$ -$ -$ -$ -$ 12,000$

Community Services FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Pool Replacement -$ -$ -$ 1,250,000$ 1,250,000$ -$ 2,500,000$ Equipment Replacemnt 10,000$ Comm Bldg Renovation 45,000$ 45,000$ 45,000$ 45,000$ 45,000$ 45,000$ 270,000$ Total Community Services 55,000$ 45,000$ 45,000$ 1,295,000$ 1,295,000$ 45,000$ 2,770,000$

Parks FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Riverwalk 119,000$ 500,000$ 500,000$ 500,000$ 500,000$ 2,119,000$ Total Parks 119,000$ -$ 500,000$ 500,000$ 500,000$ 500,000$ 2,119,000$

Capital Projects Fund FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Water Projects 12,265$ 12,265$ Sewer Projects 415,598$ 415,598$ Urban Renewal Expenses -$ -$ -$ -$ -$ -$ -$ Streets 404,518$ 80,000$ 80,000$ 80,000$ 80,000$ 80,000$ 804,518$ Total Capital Projects Fund 832,381$ 80,000$ 80,000$ 80,000$ 80,000$ 80,000$ 1,232,381$

Library FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Major New Equipment 33,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 58,000$ Reserve for New Library 204,664$ 6,961$ 12,214$ 5,623$ (1,781)$ (8,318)$ 219,363$ Total Library 237,664$ 11,961$ 17,214$ 10,623$ 3,219$ (3,318)$ 277,363$

Library Memorial Fund FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Library Memorial Fund FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Library Memorial Fund 18,344$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 23,344$ Total Library Memorial Fund 18,344$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 23,344$

Ambulance FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Major New Equipment 20,983$ 125,000$ -$ 145,983$ Equipment Reserve 154,286$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 204,286$ Total Ambulance 175,269$ 10,000$ 135,000$ 10,000$ 10,000$ 10,000$ 350,269$

Water FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Major New Equipment 150,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 275,000$ New Plant 250,000$ -$ -$ -$ -$ -$ 250,000$ Equipment Reserve 30,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 80,000$ Capital Projects Reserve 50,000$ 100,000$ 50,000$ 50,000$ 50,000$ 50,000$ 350,000$ Total Water 480,000$ 135,000$ 85,000$ 85,000$ 85,000$ 85,000$ 955,000$

Sewer FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Major New Equipment 150,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 275,000$ I & I Control 100,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 225,000$ New Plant 4,500,000$ 4,500,000$ -$ -$ -$ -$ 9,000,000$ Equipment Reserve 233,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 283,000$ Capital Projects Reserve 170,143$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 670,143$ Total Sewer 5,153,143$ 4,660,000$ 160,000$ 160,000$ 160,000$ 160,000$ 10,453,143$

Fire FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Building Reserve 20,000$ -$ -$ -$ -$ -$ 20,000$ Equipment Reserve 157,177$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 207,177$ Total Fire 177,177$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 207,177$

Sidewalk Fund FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:

5-12

The 2009-10 Budget

CITY OF COQUILLECapital Improvements Plan2010 - 2015 Construction Years

Project Description 2009-10 2010-11 2011-12 2012-13 2013-2014 2014-2015 Total CostSidewalk 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 FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:GP Industrial Site 500,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 1,000,000$ Cost of Public Rights of Way 100,000$ 100,000$ Total Property Management 600,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 1,100,000$

Perpetual Care FY10 FY11 FY12 FY13 FY14 FY15 Project Totals:Library 114,906$ 114,906$ Comm Svcs Bldg 229,813$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 429,813$ Total Perpetual Care 344,719$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 544,719$

Total CIP Over Time 8,214,697$ 5,112,961$ 1,193,214$ 2,311,623$ 2,304,219$ 1,047,682$ 20,154,396$ FY09 FY10 FY11 FY12 FY13 FY14 Project Totals

5-13

The 2009-10 Budget

CITY OF COQUILLE2011-2015 Budget Analysis & Proposal ReportGeneral Fund Projections

2010 2011 2012 2013 2014 2015Account Description Adopted Budget Budget Budget Budget Budget Assumptions %

1 GENERAL FUND310 Cash Available

10010 Beginning fund balace 511,736 373,782 377,141 412,165 423,725 410,189 cont + unappCash Available Totals: 511,736 373,782 377,141 412,165 423,725 410,189

311 Taxes311010 Current taxes 938,921 962,394 986,454 1,011,115 1,036,393 1,062,303 3% per year 1.03311020 Prior taxes 42,237 50,000 50,000 50,000 50,000 50,000 3% per year 1.03

Taxes Totals: 981,158 1,012,394 1,036,454 1,061,115 1,086,393 1,112,303

316 Taxes - Franchise Fees316010 Pacific Power & Light 147,234 151,651 156,201 160,887 165,713 170,685 inc. in energy cost 1.03316020 Charter Comm 17,562 16,684 15,850 15,057 14,304 13,589 5% reduction 0.95316030 Verizon 19,384 18,415 17,494 16,619 15,788 14,999 5% reduction 0.95316040 Wadsworth Garbage 1,500 1,500 1,500 1,500 1,500 1,500 no change 1.00316050 Water utility 44,426 45,759 47,132 48,545 50,002 51,502 Trend 1.03316060 Sewer utility 44,445 44,843 45,292 45,745 46,202 46,664 Trend 1.01316070 N W Natural 8,000 8,400 8,820 9,261 9,724 10,210 infl +2% growth 1.05316080 Comspan 10,645 11,177 11,736 12,323 12,939 13,586 infl +2% growth 1.05

Taxes - Franchise Fees Totals: 293,196 298,429 304,024 309,937 316,173 322,735

321 Licenses & Permits321010 Liquor license 700 700 700 700 700 700 Stable 1.00321040 Miscellaneous licenses 700 700 700 700 700 700 Stable 1.00

Licenses & Permits Totals: 1,400 1,400 1,400 1,400 1,400 1,400

330 Intergovernmental - State Shared Revenues330010 Cigarette tax 8,967 8,383 7,797 7,251 6,743 6,271 3 pr yr 0.93330020 Liquor tax 53,532 54,613 55,716 56,841 57,990 59,161 3 pr yr 1.02330030 State Revenue Sharing 31,102 30,859 30,618 30,378 30,141 29,905 3 pr yr 0.99

Intergovernmental - State Shared Revenue Tot 93,601 93,855 94,130 94,471 94,874 95,337

331 Licenses & Permits - Planning Receipts331010 Planning application fees 1,012 1,063 1,116 1,172 1,230 1,292 5% growth 1.05

Licenses & Permits - Planning Receipts Totals: 1,012 1,063 1,116 1,172 1,230 1,292

340 Fines & Forfeitures340020 Parking fines 1,607 5,000 5,000 5,000 5,000 5,000 reserves to enf 1.00340030 Fines - State Shared 74,975 70,000 140,000 140,000 140,000 140,000 add muni court 1.00

Fines & Forfeitures Totals: 76,582 75,000 145,000 145,000 145,000 145,000

341 Charges for Services - Community Services Revenue341000 Swim pool receipts 29,139 29,235 29,331 29,428 29,525 29,622 3 pr yr 1.00341010 Vending machine receipt 1,968 1,797 1,641 1,499 1,369 1,250 3 pr yr 0.91341020 Skating receipts 5,109 4,905 4,709 4,521 4,340 4,167 3 pr yr 0.96341060 CCB rental receipts 9,171 8,678 8,211 7,769 7,351 6,955 3 pr yr 0.95341070 Rent - Senior Nutrition 3,793 3,839 3,887 3,934 3,982 4,031 3 pr yr 1.01341075 CCB apt rent 6,000 6,000 6,000 6,000 6,000 6,000 stable 1.00341090 Rental - gazebo 593 600 606 613 620 627 3 pr yr 1.01341100 Swim pool donations - 1,250,000 1,250,000

Charges for Services - Community Services Re 55,773 55,054 54,385 1,303,764 1,303,188 52,653

342 Charges for Services - Parks & Rec Revenue342150 Reimbursable revenue P&R 7 10 13 18 25 35 3 pr yr 1.38342210 Sturd Park - camping fees 593 538 488 443 402 365 3 pr yr 0.91

Charges for Services - Parks & Rec Revenue T 600 548 501 461 427 399

Interest on investments Revenue360050 Interest on investments 15,000 15,000 15,000 15,000 15,000 15,000 no change

Interest on investments Revenue Totals: 15,000 15,000 15,000 15,000 15,000 15,000

360 Miscellaneous Revenue360070 Copies, maps, etc. 8,981 8,981 8,981 8,981 8,981 8,981 no change 1.0060090 SRO donations 736 736 736 736 736 736 no change 1.00

360105 PD crime prevention donations 342 342 342 342 342 342 1.00360130 Employee P/R reimb 40 40 40 40 40 40 1.00360500 Lien searches 3,131 3,131 3,131 3,131 3,131 3,131 no change 1.00360600 Management fee - URA 10,000 10,000 10,000 10,000 10,000 10,000 no change 1.00

Miscellaneouse Revenue Totals: 23,230 23,230 23,230 23,230 23,230 23,230

365 Grant Revenue365010 OCZMA 5,000 5,000 5,000 5,000 5,000 5,000 no change 3.00365020 Grant for Riverwalk/Pool - 500,000 500,000 500,000 500,000 no change365030 St Marine Bd - ramp mai 5,000 5,000 5,000 5,000 5,000 5,000 no change 3.00

St Marine Bd - paving 94,000 365070 School Resource Officer SD#8 30,576 0 0 0 0 0 3 pr yr 1.04365080 Flags Campaign Grant 2,500 60 30 30 30 30 no change 3.00365090 Law Enforcement Block G 500 114 66 66 66 66 no change 3.00

5-14

The 2009-10 Budget


2010 2011 2012 2013 2014 2015Account Description Adopted Budget Budget Budget Budget Budget Assumptions %365100 Traffic Safety Grant 1,200 219 150 150 150 150 no change 0.17365110 Community Support 827 one time365131 TGM Grant 100,000 grant365150 DOJ grant 68,013

Grant Revenue Totals: 307,616 10,393 510,246 510,246 510,246 510,246

370 Operating Transfers In370050 Transfer From Water Dept 25,000 25,000 25,000 25,000 25,000 25,000 no changes 0.00370060 Transfer From Ambulance 5,000 5,000 5,000 5,000 5,000 5,000 no changes 0.00370070 Transfer From Sewer Dep 15,000 15,000 15,000 15,000 15,000 15,000 no changes 0.00

Transfer From Library 6,000 370090 Transfer From Fire Fund 7,500 7,500 7,500 7,500 7,500 7,500 no changes 0.00370120 Transfer Lieu Of Taxes 32,903 32,903 32,903 32,903 32,903 32,903 no changes 0.00370130 Transfer Lieu Of Taxes 28,016 28,016 28,016 28,016 28,016 28,016 no changes 0.00

Transfer From Prop. Management 150,000 150,000 150,000 150,000 150,000 sale of propertyTransfer from Prep. Care - Community Bldg 55,000 59,551 63,124 66,911 69,588 72,371 inc from int earn 0.06Operating Transfers In Totals: 174,419 322,970 326,543 330,330 333,007 335,790 -

450 Transfers To Other Funds450810 Transfer to Sidewalk Fund -

Transfers To Other Funds Totals: -

001 NON DEPARTMENTAL450 Transfers To Other Funds

450400 Transfer to State Tax Street Fund - 20000 25000 30000 35000450806 Transfer to Cap. Imp.450807 Transfer to Library 6,000 450808 Transfer to Fire Fund 120,000 120,000 120,000 120,000 120,000 120,000 stable450810 Transfer to Sidewalk Fund - 450815 Transfer to Property Management Fund Bldg. 25,000 25,000 25,000 25,000 25,000 25,000

Transfer To Other Funds Totals: 151,000 145,000 165,000 170,000 175,000 180,000

480 Unappropriated Ending Fund Balance600000 Unappropriated Ending Fund Bal 83,161 77,141 112,165 123,725 110,189 71,110

Unappropriated Ending Fund Totals: 83,161 77,141 112,165 123,725 110,189 71,110

500 Contingency500000 Operating Contingency 290,621 300,000 300,000 300,000 300,000 300,000

Contingency Totals: 290,621 300,000 300,000 300,000 300,000 300,000

NON DEPARTMENTAL Totals: 524,782 637,244 649,790 650,697 641,515 641,515

002 POLICY AND LEGISLATIONMaterials and Services Totals: 55,544 57,210 58,927 60,694 62,515 64,391 3% Inflation 1.03

POLICY AND LEGISLATION Totals: 55,544 57,210 58,927 60,694 62,515 64,391

003 SUPPORT SERVICESPersonal Services Totals: 302,152 311,217 320,553 330,170 340,075 350,277 Materials and Services Totals: 120,773 124,396 128,128 131,972 135,931 140,009 Capital Outlay Totals: 10,000 15,000 15,000 15,000 15,000 15,000 SUPPORT SERVICES Totals: 432,925 450,613 463,681 477,142 491,006 505,286

13 POLICE DEPARTMENTPersonal Services Totals: 695,870 648,746 668,208 688,255 708,902 730,169 reduce staff if no grantMaterials and Services Totals: 151,850 156,406 161,098 165,931 170,909 176,036 Capital Outlay Totals: 12,000 - - - - -

POLICE DEPARTMENT Totals: 859,720 805,152 829,306 854,185 879,811 906,205

022 PLANNING DEPARTMENTMaterials and Services Totals: 109,600 12,888 13,275 13,673 14,083 14,506

PLANNING DEPARTMENT Totals: 109,600 12,888 13,275 13,673 14,083 14,506

024 CODES ENFORCEMENT DEPT.Personal Services Totals: 20,927 21,555 22,201 22,867 23,554 24,260 Materials and Services Totals: 8,400 8,652 8,912 9,179 9,454 9,738

CODES ENFORCEMENT Totals: 29,327 30,207 31,113 32,046 33,008 33,998

026 PARKS & RECREATION DEPT.Personal Services Totals: 65,496 67,461 69,485 71,569 73,716 75,928 Materials and Services Totals: 34,650 35,690 36,760 37,863 38,999 40,169 Capital Outlay Totals: 119,000 - 500,000 500,000 500,000 500,000

PARKS & RECREATION DEPT. Totals: 219,146 103,150 606,245 609,432 612,715 616,097

5-15

The 2009-10 Budget


2010 2011 2012 2013 2014 2015Account Description Adopted Budget Budget Budget Budget Budget Assumptions %

28 COMMUNITY SERVICES DEPT.Personal Services Totals: 114,628 118,067 121,609 125,257 129,015 132,885 Materials and ServicesTotals: 134,650 138,690 142,850 147,136 151,550 156,096 Capital Outlay Totals: 55,000 45,000 45,000 1,295,000 1,295,000 45,000

COMMUNITY SERVICES DEPT Totals: 304,278 301,756 309,459 1,567,393 1,575,565 333,982

Revenue Totals 2,535,323 2,283,117 2,889,170 4,208,290 4,253,891 3,025,573 Expense Totals 2,535,323 2,283,117 2,889,170 4,208,290 4,253,892 3,025,574

GENERAL FUND Totals - 0 (0) (0) (0) (0)

5-16

The 2009-10 Budget

CITY OF COQUILLE2010-2015 Budget Analysis & Proposal ReportProjections Other Funds

2010 2011 2012 2013 2014 2015Account Description Approved Budget Budget Budget Budget Budget Assumptions %

4 STATE TAX STREET FUND310 Working Capital Carryover

310000 Beginning Fund Balance 23,798 1,971 11,337 16,415 16,949 12,672 Working Capital Carryover Totals: 23,798 1,971 11,337 16,415 16,949 12,672

Taxes Totals: 180,000 180,461 180,922 181,385 181,849 182,314 1.30Interest On Investments Totals: 400 49 283 410 424 317 Revenue Totals: 180,400 180,510 181,206 181,796 182,273 182,631

R1 REVENUE 204,198 182,481 192,543 198,211 199,222 195,303

Personal Services Totals: 76,284 41,573 42,820 44,104 45,427 46,790 Rif .75fte 1.03Materials & Supplies Totals: 120,943 124,571 128,308 132,158 136,122 140,206 3 % Inflation 1.03Transfers To Other FundsTotals: 5,000 5,000 5,000 5,000 5,000 5,000 StableContingency Totals: 1,971 11,337 16,415 16,949 12,672 3,307

EXPENSE 204,198 182,481 192,543 198,211 199,222 195,303

STATE TAX Totals: - (0) (0) (0) 0 (0)

5 SPECIAL IMPV FUND310 Working Capital Carryover

310000 Beginning Fund Balance 3,088 3,150 3,152 3,154 3,156 3,158 no proj. foundWorking Capital Carryover Totals: 3,088 3,150 3,152 3,154 3,156 3,158 carryover exp.

R1 RevenueInterest On Investments Totals: 62 2 2 2 2 2 R T t l 62 2 2 2 2 2Revenue Totals: 62 2 2 2 2 2

R1 REVENUE 3,150 3,152 3,154 3,156 3,158 3,160

420 Materials and Services 3,150 3,152 3,154 3,156 3,158 3,160

EXPENSE 3,150 3,152 3,154 3,156 3,158 3,160

SPECIAL IMPV FUND Totals: - - - - - -

6 CAPITAL PROJECTS FUND310 Working Capital Carryover


R1 RevenueCharges for Services Totals: 7,000 7,000 20,000 20,000 20,000 20,000 Interest On Investments Totals: 16,000 5,799 5,823 5,871 5,944 6,044 Operating Transfers In Totals: - - - - - - Interfund Loans Totals: - - - - - - Other Financing Sources Totals: 377,678 82,400 84,872 87,418 90,041 92,742 Grant Revenue Totals: 96,000 - - - - -

Revenue Totals: 496,678 95,199 110,695 113,289 115,985 118,786

R1 REVENUE 1,289,285 675,081 692,953 700,372 710,411 723,154

WATER Totals: 171,491 6,000 10,000 10,000 10,000 10,000 SEWER Totals: 415,598 367,163 376,163 376,163 376,163 376,163 REDEVELOPMENT Totals: 297,678 - - - - - Street Totals 404,518 301,918 306,790 314,208 324,249 336,991

5-17

The 2009-10 Budget



EXPENSE 1,289,285 675,081 692,953 700,371 710,412 723,154

CAPITAL PROJECTS Totals: - (0) 0 0 (0) 0

7 LIBRARY FUND310 Working Capital Carryover


R1 RevenueTaxes Totals: 267,000 269,426 271,874 274,344 276,837 279,352 Intergovernmental Revenues Totals: 1,000 1,000 1,000 1,000 1,000 1,000 Charges for Services Totals: 1,000 1,000 1,000 1,000 1,000 1,000 Miscellaneous Revenues Totals: 5,600 5,600 5,600 5,600 5,600 5,600 Interest On Investments Totals: 5,500 2,694 2,719 2,743 2,768 2,794 lower ratesFines and Forfeitures Totals: 900 900 900 900 900 900 Operating Transfers In Totals: 38,000 38,000 38,000 38,000 38,000 38,000 Grant Revenue Total

Revenue Totals: 319,000 318,620 321,093 323,588 326,105 328,646

R1 REVENUE 574,156 589,682 610,718 625,427 633,567 634,889

ExpensesPersonal Services Totals: 242,042 249,303 256,782 264,486 272,420 280,593 Materials and Services Totals: 43,450 44,754 46,096 47,479 48,903 50,370 C it l O tl T t l 237 664 244 625 256 839 262 462 261 243 252 925Capital Outlay Totals: 237,664 244,625 256,839 262,462 261,243 252,925 Transfer Totals 6,000 6,000 6,000 6,000 6,000 6,000 Contingency Totals: 45,000 45,000 45,000 45,000 45,000 45,000

EXPENSE 574,156 589,682 610,717 625,427 633,567 634,888

LIBRARY FUND Totals: - 0 0 (0) 0 0

8 LIBRARY MEMORIAL FUND310 Working Capital Carryover

310000 Beginning Fund Balance 35,689 38,998 41,630 44,265 46,902 49,541 specified for Working Capital Carryover Totals: 35,689 38,998 41,630 44,265 46,902 49,541 building reserve

Revenue310010 Interest On Memorial Fund 1,000 32 35 37 39 41 lower rates 1.0%

Interest Totals: 1,000 32 35 37 39 41

Miscellaneous Revenues310020 Donations Received stable310030 Donations - Specified 3,600 3,600 3,600 3,600 3,600 3,600 stable

Miscellaneous Revenues Totals: 3,600 3,600 3,600 3,600 3,600 3,600

Revenue Totals: 4,600 3,632 3,635 3,637 3,639 3,641

R1 REVENUE 40,289 42,630 45,265 47,902 50,541 53,182

Materials and Services Totals: 18,816 18,816 18,816 18,816 18,816 18,816 Capital Outlay Totals: 21,473 23,814 26,449 29,086 31,725 34,366

EXPENSE 40,289 42,630 45,265 47,902 50,541 53,182

5-18

The 2009-10 Budget



LIBRARY MEMORIAL FUND Totals: - 0 (0) (0) 0 0

310 Working Capital Carryover310000 Beginning Fund Balance 200,913 189,286 197,453 86,343 100,329 115,736

Working Capital Carryover Totals: 200,913 189,286 197,453 86,343 100,329 115,736


310010 Ambulance Service Revenue 360,000 372,399 385,226 398,494 412,219 426,417 prior 3 years 1.03310020 Fire Med Memberships 12,500 12,500 12,500 12,500 12,500 12,500 stable .310080 Bad Debts (132,000) (136,546) (136,590) (141,294) (146,161) (151,195) prior 3 years 1.00

Charges for Services Totals: 240,500 248,353 261,136 269,700 278,558 287,722

Miscellaneous Revenues310030 Amb - Reimbursable Paym 1,000 1,000 1,000 1,000 1,000 1,000 310040 Donations - - - - - - 310045 Grants335020 Transfer from Equipment Reserve361060 Sale Of Fixed Assets - - - - - planned

Miscellaneous Revenues Totals: 1,000 1,000 1,000 1,000 1,000 1,000

Interest On Investments310050 Interest On Investments 4,000 1,893 1,975 863 1,003 1,157 lower rates 1.0%

Interest On Investments Totals: 4,000 1,893 1,975 863 1,003 1,157

Gtant Revenue310045 Grants

Grant Revenue Total

Operating Transfer In335020 Transfer from Equipment Reserve

Total Transfer IN

Revenue Totals: 245,500 251,246 264,111 271,563 280,562 289,880

R1 REVENUE 446,413 440,532 461,564 357,906 380,891 405,616

Personal Services Totals: 185,744 191,316 197,056 202,967 209,057 215,328 Materials and Services Totals: 45,400 46,762 48,165 49,610 51,098 52,631 Capital Outlay Totals: 175,269 149,486 161,728 46,728 56,728 66,728 Transfers Totals: 5,000 5,000 5,000 5,000 5,000 5,000 Contingency Totals: 35,000 47,967 49,615 53,601 59,008 65,928

EXPENSE 446,413 440,531 461,564 357,906 380,891 405,615

AMBULANCE Totals: - 0 (0) (0) 0 0

16 UTILITY FUND - WATER310 Working Capital Carryover

310000 Beginning Net Working Capital 468,415 452,883 493,187 531,580 569,428 606,518 310010 Net Working Required Reserve 147,875 247,875 247,875 247,875 247,875 247,875



310030 Water Service Receipts 865,000 882,300 899,946 917,945 936,304 955,030 2% growth 1.02310031 Rate Increase - - - - - -

5-19

The 2009-10 Budget


2010 2011 2012 2013 2014 2015Account Description Approved Budget Budget Budget Budget Budget Assumptions %310040 Account Maintenance Fee 6,000 8,000 8,000 8,000 8,000 8,000 stable

Charges for Services Totals: 871,000 890,300 907,946 925,945 944,304 963,030

Interest On Investments310050 Interest On Investments 13,500 7,008 7,411 7,795 8,173 8,544 lower rates 1.0%

Interest On Investments Totals: 13,500 7,008 7,411 7,795 8,173 8,544

Licenses & Permits310060 New Water Service In City 5,000 5,000 5,000 5,000 5,000 5,000 stable

Licenses & Permits Totals: 5,000 5,000 5,000 5,000 5,000 5,000

Miscellaneous Revenues310070 System Development Water 1,583 1,583 1,583 1,583 1,583 stable310080 Misc Water Revenue 17,000 15,000 15,000 15,000 15,000 15,000 stable310090 Reimbursed Expenses - - - - - -

Miscellaneous Revenues Totals 17,000 16,583 15,000 15,000 15,000 15,000

Other Financing Sources331000 Loan Proceeds - - - - -

Other Financing Sources Totals: - - - - - -

Transfers335000 OECDD - Water Study - - - - - - 335030 Transfer from Capital Projects 159,226 335040 Transfer from Equipment Reserve

Transfer Revenue Totals: 159,226 - - - - -

Operating Transfers In335030 Transfer From Capital Projects335040 Transfer From Equipment Reserve

Total Operating Transfers In

Revenue Totals: 1,065,726 918,891 935,357 953,739 972,477 991,574

R1 REVENUE 1,682,016 1,619,649 1,676,419 1,733,194 1,789,780 1,845,967

Personal Services Totals: 291,163 299,898 308,895 318,162 327,707 337,538 Materials and Services Totals: 303,552 312,659 322,038 331,699 341,650 351,900 Capital Outlay Totals: 480,000 135,000 245,000 355,000 465,000 575,000

440 Debt440940 SPWF Loan - Principal 17,362 18,201 19,040 19,879 20,718 21,557 scheduled440941 SPWF Loan - Interest 4,665 3,826 2,987 2,148 1,309 470 scheduled

SPWF Bond - Principal 130,513 135,450 136,800 138,150 139,500 140,850 scheduledSPWF Bond - Interest 26,100 25,650 24,300 22,950 21,600 20,250 scheduledDebt Totals: 178,640 183,127 183,127 183,127 183,127 183,127

Required Reserve440945 Reserve 247,875 247,875 247,875 247,875 247,875 247,875

Total Required Reserve 247,875 247,875 247,875 247,875 247,875 247,875

450 Transfers To Other Funds450800 Transfer To Equip Reserve - - - - - stable450802 Transfer To Bonded Debt - - - - - - 450803 Transfer To Bonded Debt - - - - - - 450804 Transfer To Capital Projects - - - - - stable450805 Transfer To Gen Fund Supp Srvcs 25,000 25,000 25,000 25,000 25,000 25,000 stable450806 Transfer To Gen - Lieu of Tax 32,903 32,903 32,903 32,903 32,903 32,903 stable

Transfers Totals: 57,903 57,903 57,903 57,903 57,903 57,903

5-20

The 2009-10 Budget



Contingency Totals: 122,883 383,187 311,580 239,428 166,518 92,624

EXPENSE 1,682,016 1,619,648 1,676,418 1,733,194 1,789,780 1,845,967

WATER DEPARTMENT Totals: - 0 0 0 (0) 0

17 UTILITY FUND - SEWER310 Working Capital Carryover

310000 Beginning Net Working Capital 839,934 1,031,684 1,052,343 1,116,660 1,243,406 1,430,105 310001 Net Working Capital - Reserve 91,994 91,994 91,994 91,994 91,994 91,994 310002 Net Working Capital Future 280,000 - - - - 310003 Required Reserve II 20,159 20,159 20,159 20,159 20,159 20,159 31004 Required Reserve III 271,366 500,000 500,000 500,000 500,000

Working Capital Carryover Totals: 1,232,087 1,415,203 1,664,496 1,728,813 1,855,559 2,042,258


310010 Sewer Charge Receipts 860,000 913,800 969,214 1,045,675 1,125,958 1,210,256 Growth 1.03310011 Rate Increase 28,000 28,000 28,000 28,000 28,000 28,000

Charges for Services Totals: 888,000 941,800 997,214 1,073,675 1,153,958 1,238,256

Licenses & Permits310040 New Sewer Service/Permits 80 10,000 10,000 10,000 10,000 10,000 stable

Licenses & Permits Totals: 80 10,000 10,000 10,000 10,000 10,000

Interest On Investments310050 Interest On Investments 25,000 14,152 16,645 17,288 18,556 20,423 lower rates 1.0%


Miscellaneous Revenues310060 Reimbursable Expense - 310070 EPA Grant 243,000 310080 Misc Sewer Revenue 1,600 2,000 2,000 2,000 2,000 2,000 334010 SRL - Sewage Treatment Plt - 335000 CDBG Grant - GP Sewer - 350000 Donated Assets - 310090 Development Fees stable

Miscellaneous Revenues Totals 244,600 2,000 2,000 2,000 2,000 2,000

Transfers335040 Transfer from Capital Projects335050 Transfer from Equipment Reserve

Transfer Revenue Totals: - - - - -

Other Financing Sources337000 SRF - Loan Proceeds 4,500,000 4,500,000 -

Other Financing Sources Totals: 4,500,000 4,500,000 - - - -

Revenue Totals: 5,657,680 5,467,952 1,025,859 1,102,963 1,184,514 1,270,679

R1 REVENUE 6,889,767 6,883,155 2,690,355 2,831,776 3,040,073 3,312,937

Personal Services Totals: 215,192 221,648 228,297 235,146 242,200 249,467 Materials and Services Totals: 245,916 253,293 260,892 268,719 276,781 285,084 Capital Outlay Totals: 5,153,143 5,063,143 673,143 783,143 893,143 1,003,143 Debt & Reserve Totals: 612,593 762,855 1,220,123 1,220,123 1,226,605 1,232,887 Transfers Totals: 43,016 43,016 43,016 43,016 43,016 43,016 Contingency Totals: 619,907 539,200 264,883 281,629 358,328 499,340

5-21

The 2009-10 Budget



.EXPENSE 6,889,767 6,883,155 2,690,354 2,831,776 3,040,073 3,312,937

SEWER FUND Totals: - (0) 0 (0) (0) 0

19 FIRE FUND310 Working Capital Carryover


R1 RevenueIntergovernmental Revenues

310020 Rural Fire District Receipts 120,000 120,000 130,000 130,000 140,000 140,000 Intergovernmental Revenues Totals: 120,000 120,000 130,000 130,000 140,000 140,000

Operating Transfers In310040 Transfer From Gen Fund 120,000 120,000 130,000 130,000 140,000 140,000 310050 Transfer From Eq. Reserve

Operating Transfers In Totals: 120,000 120,000 130,000 130,000 140,000 140,000

Miscellaneous Revenue361060 Sale of fixed Assets - - - - - 310070 Miscellaneous Revenue - - - - - -

Miscellaneous Revenue Totals: - - - - - -

Grant Revenue365000 Grant Revenue 50,000 50,000 50,000 50,000 50,000 50,000 stable

Grant Revenue Totals: 50,000 50,000 50,000 50,000 50,000 50,000

Revenue Totals: 290,000 290,000 310,000 310,000 330,000 330,000

R1 REVENUE 504,713 503,177 513,720 516,104 530,085 535,410

Personal Services Totals: 155,236 159,893 164,690 169,631 174,719 179,961 Materials and Services Totals 108,800 112,064 115,426 118,889 122,455 126,129 Capital Outlay Totals: 178,177 147,208 157,208 167,208 177,208 187,208 Transfers Totals: 7,500 7,500 7,500 7,500 7,500 7,500 Contingency Totals: 55,000 76,512 68,896 52,877 48,202 34,612

EXPENSE 504,713 503,177 513,720 516,104 530,085 535,410

FIRE FUND Totals: - (0) 0 (0) 0 (0)

20 SIDEWALK FUND310 Working Capital Carryover

310000 Beginning Fund Balance 10,527 - - - - - Working Capital Carryover Totals: 10,527 - - - - -

R1 Revenue

Interest On Investments310050 Interest On Investments 300 - - - - - lower rates 1.0%

Interest On Investments Totals: 300 - - - - -

Operating Transfers In310010 Transfer From STSF Fund 5,000 5,000 5,000 5,000 5,000 5,000 stable310020 Transfer from General Fund -

5-22

The 2009-10 Budget




Revenue Totals: 5,300 5,000 5,000 5,000 5,000 5,000

R1 REVENUE 15,827 5,000 5,000 5,000 5,000 5,000

420370 Sidewalk Const & Repair 15,827 Expenditure Totals: 15,827 - - - - - Total Capital Outlay 5,000 5,000 5,000 5,000 5,000

EXPENSE 15,827 5,000 5,000 5,000 5,000 5,000

SIDEWALK FUND Totals: - - - - - -

21 PROPERTY MANAGEMENT310 Working Capital Carryover


R1 Revenue310010 Sale Of Timber -

Miscellaneous Revenue310010 Sale Of Timber - - - - - 310020 Miscellaneous Revenue - 310030 Sale Of Property 285,000 250,000 250,000 250,000 250,000 250,000 310040 Charter Lease 2,100 21,000 2,100 2,100 2,100 2,100

Miscellaneous Revenue Totals: 287,100 271,000 252,100 252,100 252,100 252,100

Operating Transfers In310030 Transfer from General Fund 25,000 25,000 25,000 25,000 25,000 25,000


Interest on InvestmentsInterest 11,000 727 1,283 1,650 2,017 2,384 lower rates 1.0%Total Interest on Investments 11,000 727 1,283 1,650 2,017 2,384

Revenue Totals: 323,100 296,000 277,100 277,100 277,100 277,100

R1 REVENUE 857,654 368,654 405,377 442,100 478,823 515,546

Materials Totals: 160,000 100,000 100,000 100,000 100,000 100,000 Capital Outlay Totals: 600,000 100,000 100,000 100,000 100,000 100,000 Debt Totals: 25,000 40,377 40,377 40,377 40,377 40,377 Contingency Totals: 72,654 10,000 10,000 10,000 10,000 10,000 Un-appropriated Fund Balance 118,277 155,000 191,723 228,446 265,169

EXPENSE 857,654 368,654 405,377 442,100 478,823 515,546

PROPERTY MANAGEMENT Totals: - - - - - -

27 Housing310 Working Capital Carryover

310000 Beginning Fund Balance - - - - - - Working Capital Carryover Totals: - - - - - -

R1 Revenue

Grants

5-23

The 2009-10 Budget


2010 2011 2012 2013 2014 2015Account Description Approved Budget Budget Budget Budget Budget Assumptions %310010 CDBG 48,000 48,000 48,000 48,000 48,000 48,000

Grants Total 48,000 48,000 48,000 48,000 48,000 48,000

Revenue Totals: 48,000 48,000 48,000 48,000 48,000 48,000

R1 REVENUE 48,000 48,000 48,000 48,000 48,000 48,000

420 Materials and ServicesSub-Grantee 48,000 48,000 48,000 48,000 48,000 48,000 Materials Totals: 48,000 48,000 48,000 48,000 48,000 48,000

EXPENSE 48,000 48,000 48,000 48,000 48,000 48,000

EQUIPMENT RESERVE Totals: - - - - - -

29 PERPETUAL CARE310 Working Capital Carryover

310000 Beginning Fund Balance 345,619 27,730 32,230 36,730 41,230 45,730 310020 Reitman Donation - Library Reserve - 310030 Reitman Donation - CCB Reserve -


Working Capital Carryover RestrictedReserved for Perpetual Care

310020 Reitman Donation - Library 646,177 646,177 646,177 646,177 646,177 646,177 310030 Reitman Donation - CCB 1,292,364 1,292,364 1,292,364 1,292,364 1,292,364 1,292,364

Working Capital Carryover Restricted Tot 1,938,541 1,938,541 1,938,541 1,938,541 1,938,541 1,938,541 g p y , , , , , , , , , , , ,

R1 RevenueInterest On Investments

310025 Reitman Investment Earnings - Library 33,000 33,000 33,000 33,000 33,000 33,000 stable310035 Reitman Investment Earnings - CCB 66,000 66,000 66,000 66,000 66,000 66,000 stable


REVENUE 2,383,160 2,065,271 2,069,771 2,074,271 2,078,771 2,083,271

420 Materials and Services420313 Bank Svs Chg - Lib 1,300 1,500 1,500 1,500 1,500 1,500 stable420314 Bank Svs Chg - CCB 2,600 3,000 3,000 3,000 3,000 3,000 stable420390 Items Specified - Library Board - 420400 Items Specified - Council CCB - 420404 Legal Fees -

Materials Totals: 3,900 4,500 4,500 4,500 4,500 4,500

430 Capital Outlay430820 Items Specified - Library Board 114,906 10,742 12,243 13,743 15,243 16,743 430830 Items Specified - Council CCB 229,813 21,488 24,487 27,487 30,487 33,487

Capital Outlay Totals: 344,719 32,230 36,730 41,230 45,730 50,230

450 Transfer to other fundsTransfer to General fund 64,000 60,000 60,000 60,000 60,000 60,000 stable

450800 Transfer to Library Fund 32,000 30,000 30,000 30,000 30,000 30,000 stableTransfer totals: 96,000 90,000 90,000 90,000 90,000 90,000

480 Required Reserve480820 Required Reserve - Library 646,177 646,177 646,177 646,177 646,177 646,177 480830 Required Reserve - CCB 1,292,364 1,292,364 1,292,364 1,292,364 1,292,364 1,292,364

Required Reserve Totals: 1,938,541 1,938,541 1,938,541 1,938,541 1,938,541 1,938,541

5-24

The 2009-10 Budget



EXPENSE 2,383,160 2,065,271 2,069,771 2,074,271 2,078,771 2,083,271

Perpetual Care Fund Totals: - 0 0 0 0 0

Other Funds Revenue Totals 14,938,627 13,426,464 9,414,838 9,583,419 9,948,322 10,361,434 Other Funds Expense Totals 14,938,627 13,426,464 9,414,838 9,583,419 9,948,322 10,361,434

OTHER FUNDS Totals - 0 0 0 0 (0)

General Fund Revenue Totals 2,535,321 2,182,841 2,720,906 2,748,202 2,766,953 3,793,687 General Fund Expense Totals 2,535,321 2,182,841 2,720,906 2,748,202 2,766,953 3,793,687

GENERAL FUND Totals - - - - - -

TOTAL GENERAL & OTHER FUNDS - 0 0 0 0 (0)

Revenue Totals 17,473,947$ 15,609,305$ 12,135,744$ 12,331,621$ 12,715,275$ 14,155,121$ Expense Totals 17,473,947$ 15,609,305$ 12,135,744$ 12,331,621$ 12,715,275$ 14,155,121$

5-25

The 2009-10 Budget

Section 6

Legal Compliance…

The 2009-10 Budget

Section 7

Appendix…

The 2009-10 Budget

P

CITY OF COQUILLESalary ScheduleRanges Valid thru June 30, 2010(Includes COLA of 3% as of July 1, 2009)

GRADE POSITION TITLE STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6

12 Finance Director $4,386 $4,605 $4,835 $5,077 $5,331 $5,597Fire ChiefPolice ChiefPublic Works DirectorLibrary Director

11 Police Sergeant $4,053 $4,256 $4,468 $4,692 $4,927 $5,173

10 Community Services Director $3,729 $3,915 $4,111 $4,316 $4,532 $4,759

8 $3,045 $3,197 $3,357 $3,525 $3,701 $3,886

7 Paramedic/fire fighter $2,936 $3,082 $3,236 $3,398 $3,568 $3,747

6 Paramedic $2,745 $2,882 $3,026 $3,178 $3,337 $3,503

5 Accounting Tech-P/R $2,555 $2,683 $2,817 $2,958 $3,106 $3,261

4 Acct Clerk - Utility $2,364 $2,482 $2,606 $2,736 $2,873 $3,017Library AsstAccounting Tech-A/P

3 - $2,173 $2,282 $2,396 $2,516 $2,642 $2,774

2 - $1,984 $2,083 $2,187 $2,296 $2,411 $2,532

1 - $1,793 $1,883 $1,977 $2,076 $2,180 $2,289

OSITIONS HIRE 6 MOS. 1 YEAR 2 YEARS 3 YEARS FINAL

PUBLIC WORKS DEPARTMENT- 3.30%PUBLIC WORKS FOREMAN 2,745 2,882 3,026 3,177 3,336 3,503WTP,WWTP OPERATOR 2,721 2,857 3,000 3,150 3,307 3,473UTILITY WORKER/EQUIP OPERATOR 2,469 2,592 2,722 2,858 3,001 3,151MAINT COOR/BLDG & GROUNDS 2,469 2,592 2,722 2,858 3,001 3,151

HIRE 1 YR. 2 YR. 3 YR. 4/YR. FINALPOLICE DEPARTMENT- 3%PATROL OFFICER 2,991 3,141 3,298 3,463 3,636 3,818RECORDS CLERK 2,350 2,468 2,591 2,721 2,857 3,000COMMUNITY SERVICE OFFICER 1705 1,790 1,880 1,974 2,072 2,176

EFFECTIVE 7/1/2009

7-1

The 2009-10 Budget Financial Management Policies

Scope The Financial Management Policies apply to fiscal activities of the City of Coquille. Objectives The objectives of the City of Coquille’s financial policies are as follows:

To enhance the City Council’s decision-making ability by providing accurate information on program and operating costs.

To employ revenue policies that prevent undue or unbalanced reliance on any one source, distribute the cost of municipal services fairly, and provide adequate funds to operate desired programs.

To provide and maintain essential public programs, services, facilities, infrastructure, and capital equipment.

To protect and enhance the City’s credit rating.

To ensure the legal use of all City Funds through efficient systems of financial security and internal control. Investments All City funds shall be invested to provide –in order of importance, safety of principal, a sufficient level of liquidity to meet cash flow needs, and the maximum yield possible. One hundred percent of all idle cash will be continuously invested. Accounting

The City will maintain an accounting and financial reporting system that conforms to Generally Accepted Accounting Principals (GAAP) and Oregon Local Budget Law. The City will issue a Comprehensive Annual Financial Report (Audit report) each fiscal year. The Comprehensive Annual Financial Report shows fund expenditures and revenues on both a GAAP and budget basis for comparison purposes.

An independent annual audit will be performed by a certified public accounting firm that will issue an official opinion on the annual financial statements and a management letter detailing areas that need improvement.

Full disclosure will be provided in financial statements and bond representation.

The accounting systems will be maintained to monitor expenditures and revenues on a monthly basis with thorough analysis and adjustment of the annual budget as appropriate.

7-2


The accounting system will provide monthly information about cash position and investment performance.

Annually, the City will submit documentation to obtain the Certificate of Achievement for Excellence in financial reporting from the Government Finance Officers Association (GFOA). Operating Budgetary Policies

The City will develop a balanced budget in which revenues match expenditures.

The budget committee will be appointed in conformance with state statutes. The budget committee’s chief purpose is to review the city administrator’s proposed budget and approve a budget and maximum tax levy for city council consideration. The budget committee may consider and develop recommendations on other financial issues as delegated by the city council.

The City will finance all current expenditures with current revenues. The City will avoid budgetary practices that balance current expenditures through the obligation of future resources.

The City budget will support city council goals and priorities and the long-range needs of the community.

In contrast to the line-item budget that focuses exclusively on items to be purchased (such as supplies and equipment), the City will use a program/objectives format that is designed to: 1) Structure budget choices and information in terms of programs and their related work activities, 2) Provide information on what each program is committed to accomplish in long-term goals and in short-term objectives , and 3) Measure the degree of achievement of program objectives (performance measures).

The City will include multi-year projections in the annual budget.

To maintain fund integrity, the City will manage each fund as an independent entity in accordance with applicable statutes and with generally accepted accounting principals.

The City will allocate direct and administrative costs to each fund based upon the cost of providing these services. The City will recalculate the cost of administrative services each year to identify the impact of inflation and other cost increases.

The City will submit documentation annually to obtain the Award for Distinguished Budget Presentation from the Government Finance Officers Association.

7-3


Fund Balance Policy General Fund The General Fund accounts for all financial resources not accounted for in other funds. Resources include working capital carryover, taxes, licenses and permits, intergovernmental revenue, fines and forfeitures, charges for services, miscellaneous revenues, and inter-fund transfers. Expenditures are for Policy and Legislation, Support Services, Police Department, Planning Department, Parks and Recreation Department, and Community Services Department. The fund uses the modified accrual method of accounting:

No portion of the General Fund balance is restricted for specific uses.

The City will budget a contingency appropriation to provide for unanticipated non-recurring expenditures or shortfalls in projected revenues. The minimum contingency will be maintained at not less than 10 percent of annual revenues. Special Revenue Funds Special Revenue Funds account for the proceeds of specific sources that are legally restricted to expenditures for specified purposes. Special Revenue Funds account for transactions using the modified accrual method of accounting. State Tax Street Fund. Revenues are from the state road tax, grants, franchise fees, charges for services, and miscellaneous sources. Expenditures are for the maintenance, repair, and surfacing of streets, as well as the maintenance, repair and construction of storm drains.

The State Tax Street Fund currently does not have an unrestricted and undesignated balance of annual revenue. However, in order to increase the City’s credit worthiness and to adequately provide for economic uncertainties and cash flow needs, the State Tax Street Fund will strive to be able to maintain an unrestricted and undesignated balance of annual revenue of at least 10 percent.

The System Development Charges for Transportation and Storm Drains are included in the State Fund balance. This portion of the State Street Fund Balance is restricted and shall not be used in determining the minimum fund balance.

The City will budget a contingency appropriation to provide for unanticipated expenditures of a non-recurring nature or shortfalls in projected revenues. The minimum contingency will be maintained at not less than 3 percent of annual revenues. Sidewalk Improvement Fund. This fund is used to account for special assessments and transactions related to sidewalk improvements.

7-4


Library Fund. This fund is used to account for the operations of the City’s library. The primary source of revenue is taxes levied through the Coos County Library Services District. Library Memorial Fund. This fund is used to account for private donations to the library.

The City will budget a contingency to provide for unanticipated expenditures of a non-recurring nature or shortfalls in projected revenues. The minimum contingency will be maintained at not less than 3 percent of annual revenues. Fire Fund. This fund is used to account for the operations of the fire department. The primary source of revenue is Rural Fire Department service fees. Equipment Reserve Fund. ER fund (2008) and (2010) will not be used after 2008. Equipment reserves will be in the fund making the purchases. Property Management Fund. This fund is used to account for transactions related to the acquisition, improvement, or sale of City owned property. The primary source of revenue is earnings on investments. Capital Projects Fund Capital improvement funds are established to account for financial resources that are used for the acquisition or construction of major capital facilities. The Capital Projects Fund uses the modified accrual method of accounting. Capital Projects Fund. Beginning in 2008 and thereafter, this fund will no longer do enterprise fund projects. This fund accounts for revenues from grants, non bonded assessment payments, bond proceeds, and other sources, and will account for the construction of special local improvements, with revenues from short-term borrowing and non bonded assessments. Expenditures are for construction, property and equipment acquisition, improvements and related purposes, and the repayment of short-term debt principal and interest incurred in financing improvements.

The purpose is to accumulate funds prior to a large construction project; therefore, there is no minimum fund balance.

While no contingency is appropriated in this budget, the City will strive to be financially able to budget a contingency appropriation to provide for unanticipated non-recurring expenditures or shortfalls in projected revenues. The City will strive to maintain a minimum contingency of 3 percent of annual revenues. Special Improvement Fund. This fund is used to account for transactions related to certain public improvements. The primary sources of revenue are special assessment principal and interest payments. Urban Renewal Fund. This fund is used to account for administration, and certain debt service payments within the urban renewal area. These funds are financed by revenues raised under Section 1c, Article XI of the Oregon Constitution, and Chapter 457. This fund is not included in the audited

7-5


financial statements, however the capital projects of the UR fund are done in the Capital Projects fund of the City. Housing Fund. This fund accounts for revenues from a Community Development Block Grant. Expenditures are used for a sub-grantee to operate a housing program. Enterprise Funds Enterprise funds account for the following operations; (a) those that are financed and operated in a manner similar to private business enterprise, where the intent of the governing body is that the cost (expenses, including depreciation) of providing goods and services to the general public on a continuing basis be finances or recovered primarily through user charges; or (b) those where the governing body has decided that periodic determination of revenues earned, expenses incurred, and /or net income is appropriated for capital maintenance, public policy, management control, accountability, or other purposes. Enterprise funds use the full accrual basis of accounting for financial statement presentations. However, the enterprise activities use the modified accrual basis of accounting for budgetary purposes. This assures budgetary compliance with such expenditures as capital construction and acquisition, as well as debt principal transactions. Ambulance Fund. This fund accounts for emergency medical operations. Revenues are from charges for services, and miscellaneous sources. Expenditures are for operations.

While no contingency appropriation was afforded in this budget, the Ambulance Fund will strive to be able to budget a contingency appropriation in future years to provide for unanticipated non-recurring expenditures or shortfalls in projected revenues. The minimum contingency strived for, will be maintained at not less than 3 percent of annual revenues. Water Fund. This fund accounts for water operations. Revenues are from sales of water, other charges for services, and miscellaneous sources. Expenditures are for operations, conservation programs, capital construction, and retirement of debt.

The Water Fund strive to maintain an unrestricted and undesignated balance of annual revenue to maintain the City’s credit worthiness and to adequately provide for economic uncertainties and cash flow needs.

The Water System Development Charges and reserved debt service fund balances are included in the Water Fund balance. These portions of the Water Fund balance are restricted and shall not be used in determining the minimum fund balance.

The net revenues of the Water Fund have been pledged in the issuance of a Water Revenue Bond used to finance the upgrade to the water treatment plant.

7-6


The City will budget a contingency appropriation to provide for unanticipated non-recurring expenditures or shortfalls in projected revenues. The minimum contingency will be maintained at not less than 3 percent of annual revenues. Sewer Fund. This fund accounts for wastewater treatment and collection. Revenues are from charges for services. Expenditures are for operations, capital construction, and retirement of debt.

The Sewer Fund will strive to maintain an unrestricted and undesignated balance of annual revenue no less that required by the current loans and obligations. This is the minimum needed to maintain the City’s credit worthiness and to adequately provide for economic uncertainties and cash flow needs.

The Wastewater System Development Charges are included in the Sewer Fund balance. This portion of the Sewer Fund balance is restricted and shall not be used in determining the minimum fund balance.

The net revenues of the Sewer Fund that were pledged in the issuance of loans used to upgrade the treatment plant are included in this fund.

The City will budget a contingency appropriation to provide for unanticipated non-recurring expenditures or shortfalls in projected revenues. The minimum contingency will be maintained at not less than 3 percent of annual revenues. Trust and Agency Funds Trust and agency funds account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, or governmental units, and/or other funds. These include (a) expendable trust funds, (b) non-expendable trust funds, (c) pension trust funds, and (d) agency funds. Perpetual Care Fund. The Perpetual Care Fund is a non-expendable trust fund that uses the accrual basis of accounting. Revenues are from interest income. Expenditures are for the Pool and Community Services Building, and for the Library.

No minimum fund balance policy is recommended. Revenues

The City will estimate its annual revenues by an objective, analytical process. Because most revenues are sensitive to conditions outside the City’s control, estimates will be conservative.

The City will make every effort to maintain a diversified and stable revenue base to protect its operation from short-term fluctuations in any one revenue source.

With the exception of grants, charges for services, and earmarked donations, the City will not earmark revenue for specific purposes in the General Fund.

7-7


The City will establish charges for the enterprise funds that fully support the total cost of the enterprise. Utility rates will be reviewed annually. Rates will be adjusted as needed to account for major changes in consumption and cost increases.

The City will charge user fees to the direct beneficiaries of City services to recover some or all of the full cost of providing that service. All user fees will be reviewed biannually to insure that direct and overhead costs are recovered in the percentage approved by City Council.

To the extent practicable, new development shall pay necessary fees to meet all identified costs associated with that development.

The City will work aggressively to collect all delinquent accounts receivable. When necessary, collection procedures will include termination of service, submission to collection agencies, foreclosure, and other available remedies. Expenditures

The City will provide employee compensation that is competitive with comparable public jurisdictions within the relative recruitment area.

Estimated wage increases and changes in employee benefits will be included in the proposed budget under Personal Services.

The City is committed to maintaining and improving the productivity of its staff by providing a proper working environment and supplies, and appropriate training and supervision. Purchasing

The City will purchase materials, supplies, and equipment through a competitive process that provides the best product for the least cost. Capital

The City will provide for adequate maintenance of equipment and capital assets. The City will develop an Equipment Reserve account for the General Fund in the future, and make regular contributions to all Equipment Reserve Funds, and Capital Improvements accounts to ensure that monies will be available as needed to replace City vehicles and facilities.

The City will review and update its Capital Improvements Program biannually, identifying capital needs and potential capital funding sources. The Capital Improvements Program will reflect the priorities of the City Council and the long-range needs of the community.

Future operating costs associated with new capital improvements will be projected and included in the long-term budget forecast.

7-8


The City will determine and use the most appropriate method for financing all new capital projects.

Special accounts dedicated for capital improvements will be segregated in the accounting system and used only for the intended capital purposes.

The Capital Improvement Plan will encourage a level capital replacement schedule. Debts

The City will not exceed its legal debt limitations as provided by ORS 440.275. The City is in compliance with all debt covenants and all payments are made on a timely basis.

The City’s total debt limitation as mandated by the State of Oregon revised statute (ORS 287.004) is 3 percent of the true cash value of all taxable property. The limitation excludes issues for most utilities as well as Special Assessment Debt. With a true cash value estimated at $ 164,615,586 on June 30, 2008, this computes to a limit of 4,938,468. The City currently does not have any debt that these limitations apply to.

The City will not use long-term borrowing to finance current operations.

Capital projects, financed through bond proceeds, will be financed for a period not to exceed the useful life of the project.

Whenever possible, enterprise debt will be self-supporting. Regardless of the type of debt issued, the City will establish a one-year reserve for all self-supporting debt.

The City will seek to maintain and improve its bond rating to minimize borrowing costs and to ensure its access to credit markets.

The City will keep the final maturity of general obligation bonds at or below 20 years, with the exception of water supply and land acquisition that will be limited to 30 years.

The City will maintain good communication with bond rating agencies about its financial condition.

The City will not issue general obligation debt, which combined with all other overlapping jurisdictions, will exceed the medium affordability index. Risk Management

The City will provide and active risk management program that reduces human suffering and protects City assets through loss prevention, insurance, and self-insurance.

7-9

The 2009-10 Budget Accounting Methods

Accounting Methods The basis of budgeting is the same as the basis of accounting used in the entity’s audited financial statements. General Fund This fund accounts for all financial resources except those accounted for in another fund. Resources include working capital carryover, taxes, licenses and permits, intergovernmental revenue, fines and forfeitures, charges for services, miscellaneous revenues, and inter-fund transfers. Expenditures are for Policy and Legislation, Support Services, Police Department, Planning Department, Parks and Recreation Department, and Community Services Department. The fund uses the modified accrual method of accounting. Special Revenue Funds Special Revenue Funds account for the proceeds of specific sources that are legally restricted to expenditures for specified purposes. Special Revenue Funds account for transactions using the modified accrual method of accounting. State Tax Street Fund. Revenues are from the state road tax, grants, franchise fees, charges for services, and miscellaneous sources. Expenditures are for the maintenance, repair, and surfacing of streets, as well as the maintenance, repair and construction of storm drains. Sidewalk Improvement Fund. This fund is used to account for special assessments and transactions related to sidewalk improvements. Library Fund. This fund is used to account for the operations of the City’s library. The primary source of revenue is taxes levied through the Coos County Library Services District. Library Memorial Fund. This fund is used to account for private donations to the library. Fire Fund. This fund is used to account for the operations of the fire department. The primary source of revenue is Rural Fire Department service fees. Equipment Reserve Fund. This fund is used to account for the accumulation of resources for purchases of major equipment. The primary sources of revenues are transfers from other funds and earnings on investments.

7-10


Property Management Fund. This fund is used to account for transactions related to the acquisition, improvement, or sale of City owned property. The primary source of revenue is earnings on investments. Capital Projects Fund Capital improvement funds are established to account for financial resources that are used for the acquisition or construction of major capital facilities. The Capital Projects Fund uses the modified accrual method of accounting. Capital Projects Fund. This fund accounts for revenues from grants, non bonded assessment payments, bond proceeds, and other sources, and will account for the construction of special local improvements, with revenues from short-term borrowing and non bonded assessments. Expenditures are for construction, property and equipment acquisition, improvements and related purposes, and the repayment of short-term debt principal and interest incurred in financing improvements. Special Improvement Fund. This fund is used to account for transactions related to certain public improvements. The primary sources of revenue are special assessment principal and interest payments. Urban Renewal Fund. This fund is used to account for construction, administration, and certain debt service payments within the urban renewal area. These funds are financed by revenues raised under Section 1c, Article XI of the Oregon Constitution, and Chapter 457. This fund is not included in the City Budget or audited financial statements. Enterprise Funds Enterprise funds account for the following operations; (a) those that are financed and operated in a manner similar to private business enterprise, where the intent of the governing body is that the cost (expenses, including depreciation) of providing goods and services to the general public on a continuing basis be finances or recovered primarily through user charges; or (b) those where the governing body has decided that periodic determination of revenues earned, expenses incurred, and /or net income is appropriated for capital maintenance, public policy, management control, accountability, or other purposes. Enterprise funds use the full accrual basis of accounting for financial statement presentations. However, the enterprise activities use the modified accrual basis of accounting for budgetary purposes. This assures budgetary compliance with such expenditures as capital construction and acquisition, as well as debt principal transactions. Ambulance Fund. This fund accounts for emergency medical operations. Revenues are from charges for services, and miscellaneous sources. Expenditures are for operations.

7-11


Water Fund. This fund accounts for water operations. Revenues are from sales of water, other charges for services, and miscellaneous sources. Expenditures are for operations, conservation programs, capital construction, and retirement of debt. Sewer Fund. This fund accounts for wastewater treatment and collection. Revenues are from charges for services. Expenditures are for operations, capital construction, and retirement of debt. Housing Fund. This fund accounts for a Community Development Block Grant. Revenues are from a grant. Expenditures are for a sub-grantee to develop and operate a housing program. Trust and Agency Funds Trust and agency funds account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, or governmental units, and/or other funds. These include (a) expendable trust funds, (b) non-expendable trust funds, (c) pension trust funds, and (d) agency funds. Perpetual Care Fund. The Perpetual Care Fund is a non-expendable trust fund that uses the accrual basis of accounting. Revenues are from interest income. Expenditures are for the Pool and Community Services Building, and for the Library.

7-12

The 2009-10 Budget Glossary

A. Accrual Basis: Method of accounting where expenditures and revenues are recorded when incurred, not when paid. The method differs from GAAP Accrual Basis in that, while capital outlays are recognized as expenditures, depreciation and amortization are not [ORS 294.311(1)]. Adopted Budget: Financial plan that forms the basis for appropriations. Adopted by the governing body (ORS 294.435). Annual Revenues: The sum of all sources of Estimated Revenues of a fund excluding Working Capital Carryover. Appropriation: Authorization for spending a specific amount of money for a specific purpose during a fiscal year. It is based on the adopted budget, including supplemental budgets, if any. It is presented in a resolution or ordinance adopted by the governing body [ORS 294.311(3)]. Appropriated Resolution: The legal document passed by the City Council authorizing expenditures. Approved Budget: The budget that has been approved by the budget committee. The data from the approved budget is published in the Financial Summary before the budget hearing (ORS 294.406). Assessed Value: The portion of value of real or personal property that is taxable. It is the lesser of the property’s real market value or the constitutional value limit (maximum assessed value – MAV). The value limit may increase 3 percent annually unless qualifying improvements or changes are made to the property. These improvements or changes allow the value limit to increase by more than 3 percent. Audit: The annual review and appraisal of a municipal corporation’s accounts and fiscal affairs conducted by an accountant under contract or the Secretary of State (ORS 297.425). Audit Report: A report in a form prescribed by the Secretary of State made by an auditor expressing an opinion about the propriety of a local government’s financial statements, and compliance with requirements, orders and regulations. B. Baseline: Year two of the prior budget year’s long-term plan. The beginning point for the budget preparation, comparison and justification in the ensuing year.

7-13


Bonds: Written promises to pay a sum of money, called principal or face value, at a future date, called the maturity date, along with periodic interest paid at a specified percentage of the principal (interest rate). Bonds are typically used to finance long-term capital improvements. Balanced Budget: Resources and expenditures must be the same amount. Budget: A financial operating plan with estimated expenditures and expected revenues for a given period. Budget Committee: A panel composed of the City Council and an equal number of citizens responsible for the review and recommendation of the annual budget (ORS 294.336). Budget Message: A message prepared by the City Administrator and the Budget Officer explaining the annual proposed budget, articulating the strategies and budgets to achieve the City’s goals, and identifying budget impacts and changes (ORS 294.391). Budget Officer: The person appointed by the City Council to be responsible for assembling the budget. For the City of Coquille, the Finance Director serves this role (ORS 294.331). Budget Period: A 24-month period beginning July 1 of the first fiscal year and ending June 30 of the second fiscal year. Budget Transfers: Amounts moved from one fund to finance activities in another fund. They are shown as expenditures in the originating fund and revenues in the receiving fund. C. Capital Outlay: 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 currently cost more than $5,000. [ORS 294.352(6)].T Capital Project Funds: A fund type used to account for resources, such as bond sale proceeds, to be used for major capital item purchase or construction [OAR 150-294.352(1)]. CDBG: Community Development Block Grant are funds from the Department of Housing and Urban Development used to assist low and moderate income neighborhoods and households. CERT: Community Emergency Response Team.

7-14


Contingency: An appropriation of funds to cover unforeseen events that may occur during the budget year. The City Council must authorize the use of any contingency appropriations. CPI: Consumer Price Index. CWSRF: Clean Water State Revolving Fund. D. DARE: Drug Awareness Resistance Education. Debt Service: Payment of interest and principal related to long-term debt. Debt Service Funds: A fund established to account for payment of general long-term debt principal and interest [OAR 150-294.352(1)]. DEQ: The Oregon Department of Environmental Quality works to restore, enhance, and maintain the quality of Oregon’s air, water, and land. E. Encumbrance: An obligation chargeable to an appropriation and for which part of the appropriation is reserved [ORS 294.311(10)]. EMS: Emergency Medical Services EMT: Emergency Medical Technician. Enterprise Funds: Records the resources and expenditures of acquiring, operating, and maintaining a self-supporting facility or service. EOC: The Emergency Operations Center is the coordinating and support organization headquarters for emergency operations within the City. The purpose of the EOC is to support Incident Command Operations. EPA: Environmental Protection Agency. Expenditures: Decreases in net financial resources if accounts are kept on an accrual or modified accrual basis; total amount paid if accounts are kept on a cash basis. F. Fiscal Year: A 12-month period beginning July 1 and ending June 30, for which the annual budget of the City is prepared and adopted.

7-15


Fixed Assets: Assets of a long-term character such as land, buildings, furniture, and other equipment. Franchise: A privileged fee for using the Right of Way. Fringe Benefits: The non-salary part of employees’ total compensation. A typical benefit package includes insurance, retirement, and vacation/sick leave components. FTE: Full-time Equivalent is a term used to measure the number of employees on a 40 hour per week basis. Fund: A division in a budget segregating independent fiscal and accounting requirements. An entity within a government’s financial plan designated to carry on specific activities or to reach certain objectives. Fund Balance: The difference between governmental fund assets and liabilities; also referred to as fund equity. G. GAAP: Generally accepted accounting principals as determined through common practice or as promulgated by the Government Accounting Standards Board, Financial Accounting Standards Board, or various other accounting standard setting bodies. GASB: Government Accounting Standards Board. GP Site: Approximately 20 acres of land formerly owned by Georgia Pacific now belonging to the City of Coquille and for sale. General Fund: Records needed to run the daily operations of the local government such as wages, rent, and utilities. It also shows the money that is necessary to pay for these general needs. Governing Body: County court, board of commissioners, city council, school board, board of trustees, board of directors, or other governing board of a local government. I. Interfund Loans: Loans made by one fund to another and authorized by resolution or ordinance (ORS 294.460). L. Line Item: An expenditure description at the most detailed level. Objects of expenditure are grouped into specific items, such as printing.

7-16


LID: Local Improvement Districts are formed by petition and used at the request of the City of Coquille to finance improvements to neighborhoods (e.g., sidewalks) over a 10-year period. Local Government: Any city, county, port, school district, public, or quasi-public corporation (including a municipal utility or dock commission) operated by a separate board or commission. Local Option Levy: Voter-approved property tax levies for a period of two to five years above the permanent tax rate. M. Materials and Services: The term used in an operating budget to designate a classification of expenditures. Refers to planned purchases other than Personal Services or Capital Outlay. Measure 47: In November 1996, voters passed a tax limitation initiative that was referred to as Measure 47. The measure’s provisions included: a tax roll back for property taxes; a cap of 3 percent on assessed value increases in future years; a requirement that special elections for property tax increase measures must be approved by 50 percent of all registered voters, as opposed to a simple majority in general elections. Because of several complexities regarding implementation, the legislature instead proposed Measure 50 in May 1997. Measure 50: In May 1997, voters replaced Measure 47 with Measure 50. The measure fundamentally changed the structure of property taxes in Oregon, moving from the tax base system to a permanent tax rate. Measure 50 has the same financial impact as Measure 47, with the benefit of simplified implementation. Modified Accrual: Revenues are recorded in the accounting period in which they become available and measurable, and expenditures are recorded in the accounting period in which the fund liability is incurred. Municipality: See “Local Government.” O. Ordinance: Written directive or act of a governing body. Has the full force and effect of law within the local government’s boundaries, provided it does not conflict with a state statute or constitutional provision. Refer to “Resolution.” Organizational Unit: Any administration subdivision of a local government, especially one charged with carrying on one or more specific functions (such as a department, office, or division). P.

7-17


Payroll Expenses: Health and accident insurance premiums, Social Security and retirement contributions, and civil service assessments, for example. Permanent Tax Rate: The rate per thousand dollars of Assessed Value that is the maximum that can be levied for government operations. The assessed valuation is capped and can only increase by three percent per year. Personal Services: Employee wages, health insurance costs, workers’ compensation charges, and any other employee benefits. Program: A group of related activities to accomplish a major service or function for which the local government is responsible. Property Taxes: Amount imposed on taxable property by a local government within its operating rate limit, levied under local option authority, or levied to repay bonded debt. Proposed Budget: Financial and operating plan prepared by the budget officer, submitted to the public, and budget committee for review. R. Real Market Value: Value at which a property would be sold by an informed seller to an informed buyer on the appraisal date. Value set on real and personal property as a basis for testing the (Measure 5) constitutional limits. Requirements: Total expenditures and unappropriated fund balance. Reserve: A portion of a fund that is restricted for a specific purpose. Resolution: An order of an governing body. Requires less legal formality and has lower legal status than an ordinance. Statutes or charter will specify actions that must be made by ordinance and actions that may be only resolution. (For cities, revenue raising measures such as taxes, special assessments, and service charges always require ordinances.) See “Ordinance.” Resources: Total amounts available for appropriation consisting of the estimated beginning carryover balance plus anticipated revenues. Revenues: Monies received or anticipated by a local government from both tax and non-tax sources. S.

7-18


SDC: System Development Charges are assessed on new construction to cover the demands placed on City services. Charges collected cover water, sewer, transportation, storm drains, and parks and recreation costs. Supplemental Budget: A budget that is prepared to meet unexpected needs or to spend revenues not anticipated at the time the regular budget was adopted. The supplemental budget cannot be used to increase a tax levy. T. Tax Levy: Total amount of dollars raised in property taxes imposed by the City, permanent tax rate, local option levies, and Bonded Debt levies. Transfer: An amount distributed from one fund to finance activities in another fund. It is shown as an expenditure in the originating fund and a revenue in the receiving fund. U. Unappropriated Ending Fund Balance: Amount set aside in the budget to be used as a cash carryover to the next year’s budget, to provide the local government with a needed cash flow until other money is received. This amount cannot be transferred by resolution or used through a supplemental budget during the fiscal year it is budgeted unless there is a significant calamity or natural disaster. W. Working Capital Carryover: The amount carried over from year to year. It is based on the difference between estimated revenues to be received and the estimated amount expected to be spent. WWTP: Wastewater Treatment Plant.

7-19

City of Coquille · City at a Glance 1-3 The Budget Flowchart 1-8 Department and Fund Managers...

Documents

Transcript of City of Coquille · City at a Glance 1-3 The Budget Flowchart 1-8 Department and Fund Managers...