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| Budgets for governments are broken into
funds, based on the sources of revenue dedicated to each service. For
example, the state and city fuel taxes can only be used for street
improvements and maintenance, so a separate "Street Fund" is used to account
for those dollars, to keep them separate from other city operations.
The chart below shows the relative sizes of the
budget for each fund.
|
| The next chart
(below) shows the sources of revenue that support the city's 2003-05
budget. Note that in Oregon budget law, beginning fund balances are
considered revenue sources. |
| The
chart below breaks down the total biennial budget according to the types
of expenditure. Capital outlay (for example, sewer or street projects,
major equipment items) is the largest category. The "other" category
includes interfund transfers and loan reserve accounts. |
| The table below gives the past actual
expenditures and the current and projected budget for each fund. To see more
detail, follow the link on the fund name.
ALL FUNDS SUMMARY
|
|
2001-03 Actual |
2003-05 Actual |
|
Fund |
2005-07 Budget |
2007-09 Budget |
|
$6,031,795 |
$6,627,486 |
110 |
GENERAL FUND |
$9,076,979 |
$11,114,322 |
|
$3,351,422 |
$1,467,109 |
240 |
STREET FUND |
$2,172,419 |
$2,442,152 |
|
$1,363,103 |
$1,726,658 |
270 |
TRANSIT FUND |
$3,285,057 |
$5,054,316 |
|
$544,311 |
$1,383,294 |
350 |
PARKS CAPITAL PROJECTS FUND |
$1,594,116 |
$1,330,716 |
|
$0 |
$0 |
360 |
LID CAPITAL PROJECTS FUND |
$200,000 |
$0 |
|
$0 |
$0 |
370 |
OP CTR CAPITAL PROJECTS FUND |
$0 |
$4,866,362 |
|
$64,965 |
$148,991 |
410 |
G. O. DEBT SERVICE FUND |
$0 |
$0 |
|
$168,362 |
$157,438 |
420 |
LID DEBT SERVICE FUND |
$365,047 |
$268,670 |
|
$130,951 |
$103,495 |
430 |
INDUSTRIAL WAY DEBT SERVICE FD |
$218,135 |
$0 |
|
$0 |
$0 |
440 |
SEWER BOND RESERVE FUND |
$0 |
$886,000 |
|
$1,338,282 |
$2,564,702 |
520 |
WATER FUND |
$7,489,812 |
$5,316,730 |
|
$1,915,747 |
$3,773,893 |
530 |
SEWER FUND |
$4,503,112 |
$4,696,377 |
|
$359 |
$35,304 |
550 |
STORMWATER |
$1,329,860 |
$488,092 |
|
$184,092 |
$273,262 |
560 |
TELECOMMUNICATIONS |
$450,391 |
$517,291 |
|
$570,394 |
$851,780 |
720 |
URBAN RENEWAL |
$3,509,654 |
$4,339,675 |
|
$15,663,782 |
$19,113,413 |
TOTAL, ALL FUNDS |
$34,194,582 |
$41,320,703 |
| Year-to-year comparisons are difficult in the
table above, because the budgeted amounts include contingency accounts
(typically funded with carryover balances), while the actual expenditures
do not include unspent contingency accounts. The table below shows the budget for each fund
without contingency accounts.
|
ALL FUNDS SUMMARY EXCLUDING CONTINGENCY
ACCOUNTS
|
2001-03 Actual |
2003-05 Actual |
|
Fund |
2005-07 Budget |
2007-09 Budget |
|
$6,027,255 |
$6,547,486 |
110 |
GENERAL FUND |
$7,825,236 |
$9,092,712 |
|
$3,288,343 |
$1,400,245 |
240 |
STREET FUND |
$2,084,919 |
$1,893,907 |
|
$1,308,365 |
$1,668,636 |
270 |
TRANSIT FUND |
$3,031,007 |
$2,758,522 |
|
$544,311 |
$1,383,294 |
350 |
PARKS CAPITAL PROJECTS FUND |
$1,550,100 |
$1,326,200 |
|
$0 |
$0 |
360 |
LID CAPITAL PROJECTS FUND |
$200,000 |
$0 |
|
$0 |
$0 |
370 |
OP CTR CAPITAL PROJECTS FUND |
$0 |
$4,865,949 |
|
$64,965 |
$31,050 |
410 |
G. O. DEBT SERVICE FUND |
$0 |
$0 |
|
$168,362 |
$157,438 |
420 |
LID DEBT SERVICE FUND |
$194,801 |
$217,527 |
|
$130,951 |
$103,495 |
430 |
INDUSTRIAL WAY DEBT SERVICE FD |
$135,575 |
$0 |
|
$0 |
$0 |
440 |
SEWER BOND RESERVE FUND |
$0 |
$0 |
|
$943,068 |
$1,915,960 |
520 |
WATER FUND |
$2,672,957 |
$3,934,139 |
|
$1,607,853 |
$3,159,929 |
530 |
SEWER FUND |
$2,725,667 |
$3,302,481 |
|
$0 |
$35,304 |
550 |
STORMWATER |
$1,294,000 |
$281,389 |
|
$184,092 |
$273,262 |
560 |
TELECOMMUNICATIONS |
$447,118 |
$497,262 |
|
$556,771 |
$837,340 |
720 |
URBAN RENEWAL |
$3,433,328 |
$4,237,324 |
|
$14,824,335 |
$17,513,439 |
TOTAL, ALL FUNDS |
$25,594,708 |
$32,407,412 |
| Even with the contingency accounts excluded, the
budgets of the various funds may show large year-to-year differences due to
one-time expenditures for equipment or improvements. For example, in the 2001-03
biennium, the water fund included a major upgrade of the water treatment system,
and the street fund included the Dubarko Road grant project. In the 2003-05
biennium, the sewer fund will include a sludge "dewatering" project. The normal
operating budgets, however, are more stable from year to year. The
operating budgets include salary and other payroll costs, supplies, contracts
for services, and other recurring costs such as utilities and insurance. The table below shows the operating budget for each fund.
|
ALL FUNDS SUMMARY -- OPERATING BUDGETS
|
2001-03 Actual |
2003-05 Actual |
|
Fund |
2005-07 Budget |
2007-09 Budget |
|
$5,777,647 |
$6,261,259 |
110 |
GENERAL FUND |
$7,355,976 |
$8,633,662 |
|
$553,313 |
$873,091 |
240 |
STREET FUND |
$870,919 |
$1,050,706 |
|
$825,625 |
$1,293,182 |
270 |
TRANSIT FUND |
$1,477,007 |
$1,928,522 |
|
$14,809 |
$96,802 |
350 |
PARKS CAPITAL PROJECTS FUND |
$11,100 |
$6,200 |
|
$0 |
$0 |
360 |
LID CAPITAL PROJECTS FUND |
$0 |
$0 |
|
$0 |
$0 |
370 |
OP CTR CAPITAL PROJECTS FUND |
$0 |
$141,449 |
|
$0 |
$0 |
410 |
G. O. DEBT SERVICE FUND |
$0 |
$0 |
|
$0 |
$0 |
420 |
LID DEBT SERVICE FUND |
$0 |
$0 |
|
$0 |
$0 |
430 |
INDUSTRIAL WAY DEBT SERVICE FD |
$0 |
$0 |
|
$0 |
$0 |
440 |
SEWER BOND RESERVE FUND |
$0 |
$0 |
|
$882,543 |
$1,089,391 |
520 |
WATER FUND |
$1,217,907 |
$1,326,139 |
|
$1,107,443 |
$1,133,305 |
530 |
SEWER FUND |
$1,302,167 |
$1,528,981 |
|
$0 |
$35,304 |
550 |
STORMWATER |
$129,500 |
$163,524 |
|
$128,089 |
$190,958 |
560 |
TELECOMMUNICATIONS |
$202,518 |
$178,752 |
|
$66,936 |
$73,239 |
720 |
URBAN RENEWAL |
$78,428 |
$81,324 |
|
$9,356,406 |
$11,046,530 |
TOTAL, ALL FUNDS |
$12,645,522 |
$15,039,259 |
Next: The
General Fund
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