CITY OF TOLEDO AGENDA City Hall 206 N. Main St. Toledo, Oregon 97391 6:00 p.m.

TOLEDO CITY COUNCIL Regular Meeting – Via Zoom Meeting Platform January 6, 2021

Virtual Meeting: Due to the governor’s “Stay Home, Stay Healthy” order, the City Council will hold the meeting through the Zoom video meeting platform. The public is invited to attend the meeting electronically. E-mail [email protected] to receive the meeting login information.

Public Comments: The City Council may take limited verbal comments during the meeting. Written comments may be submitted by email to [email protected] 3:00 p.m. the day of the meeting to be included in the record. Comments received will be shared with the City Council and included in the record.

1. Call to Order and roll call

2. Presentations Oath of Office – Mayor Oath of Office – Council-Elect Joshua Smith, Jackie Kauffman and Todd Michels Proclamation & Presentation – Human Trafficking Awareness Month – Human Trafficking Advocate & Coordinator Lizzie Martinez Audit Presentation – Teresa Hanford, Hanford & Associates

3. Visitors/Public Comment (The public comment period provides the public with an opportunity to address the City Council regarding items not on the agenda. Please limit your comments to three (3) minutes).

4. Consent Agenda  Resolution No. 1454, A resolution extending the state of emergency declaration to March 3, 2021

5. Discussion Items  Discussion regarding allowing restaurants to use parking spaces in front as additional dining area

6. Decision Items  Resolution No. 1455, A resolution to receive the Audit as presented by Hanford & Associates  Resolution No. 1456, A resolution adopting the City of Toledo’s representation in the updates to the Lincoln County Multi-Jurisdictional Natural Hazards Mitigation Plan

Comments submitted in advance are preferable. Comments may be submitted by phone at 541-336-2247 extension 2060 or by e-mail at [email protected]. The meeting is accessible to persons with disabilities. A request for an interpreter for the hearing impaired, or for other accommodations for persons with disabilities, should be made at least 48 hours in advance of the meeting by calling city offices at (541) 336-2247. Page 1

January 6, 2021 Toledo City Council Packet Page 1 of 270 7. Reports and Comments  Committee updates

8. Adjournment

Comments submitted in advance are preferable. Comments may be submitted by phone at 541-336-2247 extension 2060 or by e-mail at [email protected]. The meeting is accessible to persons with disabilities. A request for an interpreter for the hearing impaired, or for other accommodations for persons with disabilities, should be made at least 48 hours in advance of the meeting by calling city offices at (541) 336-2247. Page 2

January 6, 2021 Toledo City Council Packet Page 2 of 270 City of Toledo PROCLAMATION

Human Trafficking Awareness Month

WHEREAS, Human trafficking is the recruitment, harboring, transportation, provision, or obtaining of a person for labor or services, through the use of force, fraud, or coercion for the purpose of forced labor or sexual servitude; and

WHEREAS, Human Trafficking disproportionately impacts those most marginalized in our community, anyone can become a victim of trafficking; and

WHEREAS, Human Trafficking is a public health and civil rights crisis occurring at epidemic levels all over the world. Its victims and survivors are everywhere including communities throughout Toledo, Oregon; and

WHEREAS, Human Trafficking goes against basic human rights and there is a vital need to eradicate this crime; and

WHEREAS, Law enforcement, federal and state agencies; nonprofits, social service providers; private industry and non-governmental organizations including the Children’s Advocacy Center, My Sisters’ Place and the Siletz CARE program, are working to combat Human Trafficking in Lincoln County through partnerships like with the Human Trafficking Task Force of Lincoln County; and

WHEREAS, Human Trafficking Task Force of Lincoln County, along with their partners continue to educate the public on violence and exploitation in ways that honor those impacted by this crime; and

NOW, THEREFORE, I, Mayor Rod Cross, do hereby proclaim January 2021 as Human Trafficking Awareness Month I encourage all citizens to work together with these invaluable community agencies to raise awareness and to help combat Modern-Day Slavery & Exploitation.

______Mayor Rod Cross Date

January 6, 2021 Toledo City Council Packet Page 3 of 270 Lincoln County Human Trafficking Task Force

January 6, 2021 Toledo City Council Packet Page 4 of 270 Task Force Membership

 Law Enforcement  Siletz Tribal CARE Program  Lincoln County Sheriff’s Office  Lincoln County District Attorney  Newport PD  Lincoln County Juvenile  Lincoln City PD Department  Toledo PD  Lincoln County School District  Oregon State Police  State of Oregon, Department of  Children’s Advocacy Center Human Services  My Safe Place/My Sisters’ Place

January 6, 2021 Toledo City Council Packet Page 5 of 270 Task Force Mission

The Lincoln County Human Trafficking Task Force is a multidisciplinary collaboration of community partners working in a victim-centered manner to prevent, detect, and disrupt human trafficking through coordinated, comprehensive services and efficient investigation and prosecution.

January 6, 2021 Toledo City Council Packet Page 6 of 270 Sex Trafficking occurs when…

 A person is forced to perform *A commercial a commercial sex act* sex act through Is a sex act the use of force, fraud or exchanged for coercion. Anything of value including Food, shelter,  A person performing drugs or money. a commercial sex act is under 18.

January 6, 2021 Toledo City Council Packet Page 7 of 270 Myths of Human Trafficking

• Myth: It’s always or usually a violent crime • Reality: By far the most pervasive myth about human trafficking is that it always - or often - involves kidnapping or otherwise physically forcing someone into a situation. In reality, most human traffickers use psychological means such as, tricking, defrauding, manipulating or threatening victims into providing commercial sex or exploitative labor. • Myth: Human trafficking only happens in illegal or underground industries • Reality: Human trafficking cases have been reported and prosecuted in industries including restaurants, cleaning services, construction, factories and more. • Myth: Only women and girls can be victims and survivors of sex trafficking • Reality: One study estimates that as many as half of sex trafficking victims and survivors are male. Advocates believe that percentage may be even higher but that male victims are far less likely to be identified. LGBTQ boys and young men are seen as particularly vulnerable to trafficking. • Myth: If the trafficked person consented to be in their initial situation, then it cannot be human trafficking or against their will because they “knew better” • Reality: Initial consent to commercial sex or a labor setting prior to acts of force, fraud, or coercion (or if the victim is a minor in a sex trafficking situation) is not relevant to the crime, nor is payment. January 6, 2021 Toledo City Council Packet Page 8 of 270 Myth’s continued

 Myth: People being trafficked are physically unable to leave their situations/locked in/held against their will  Reality: That is sometimes the case. More often, however, people in trafficking situations stay for reasons that are more complicated. Some lack the basic necessities to physically get out - such as transportation or a safe place to live. Some are afraid for their safety. Some have been so effectively manipulated that they do not identify at that point as being under the control of another person.  Myth: Traffickers target victims they don’t know  Reality: Many survivors have been trafficked by romantic partners, including spouses, and by family members, including parents.  Myth: Human trafficking involves moving, traveling or transporting a person across state or national borders  Reality: Human trafficking is often confused with human smuggling, which involves illegal border crossings. In fact, the crime of human trafficking does not require any movement whatsoever. Survivors can be recruited and trafficked in their own home towns, even their own homes.

January 6, 2021 Toledo City Council Packet Page 9 of 270 How do we stop it?

January 6, 2021 Toledo City Council Packet Page 10 of 270 Red Flags to ID Survivors

1. More than one cell phone. 2. Secret social media accounts (often with an alias) 3. Attire as changed /become significantly more sexualized and does not match the weather/ season. 4. Running away from home or talking about doing so. 5. Recently started getting their nails done with fake acrylics 6. New boyfriend whose appearance in their life coincides with other changes on this list, often not someone they go to school with, or knew previously. 7. Use gang signs, have a gang related tattoo, use gang language, glorify gang lifestyle. 8. If they return home after being unaccounted for, or after running away and have any cash on them. 9. Display pornographic images on social media, reference being “property of” or getting “married”. 10. Use sex-industry specific language. 11. Re-occurring STI’s or UTI’s. 12. Inability to speak to individual alone 13. Signs of physical abuse 14. Submissive or fearful January 6, 2021 Toledo City Council Packet Page 11 of 270 If you believe someone may be a victim of “human trafficking, report your suspicions to law enforcement by calling 911 or the 24-hour National Human Trafficking Hotline 1-888-373-7888. ” Local Crisis Hotline for Survivors: 541-994-5959

January 6, 2021 Toledo City Council Packet Page 12 of 270 If you believe someone may be a victim of human trafficking, report your suspicions to law enforcement by calling 911 or the 24- hour National Human Trafficking Hotline 1-888-373-7888.

Local Crisis Hotline for Survivors: 541-994-5959

January 6, 2021 Toledo City Council Packet Page 13 of 270 CITY OF TOLEDO REQUEST FOR COUNCIL ACTION

Meeting Date: Agenda Topic: Resolution No. 1454, November 4, 2020 Extending the state of Council Goal: Agenda Type: emergency declaration to March 3, 2021 Not applicable Decision Items Prepared by: Reviewed by: Approved by: City Recorder L. Figueroa City Manager Judy Richter City Manager Judy Richter

Recommendation: Motion to approve Resolution No. 1454, a resolution of the Toledo City Council extending the state of emergency declaration to March 3, 2021.

Background: Due to the outbreak of the coronavirus (COVID-19) in March of last year, the Governor of the State of Oregon and the Lincoln County Board of Commission declared a COVID-19 state of emergency. City Manager Richter also declared a state of emergency at that time, which was adopted by a resolution of the City Council.

The State of Oregon has been re-opening in phases as outlined by the Governor and the Oregon Health Authority. Recently, Governor Brown extended her declaration of a COVID-19 state of emergency until March 3, 2021. Under the same protocol, Emergency Program Director/City Manager Richter wishes to extend the state of emergency declaration until March 3, 2021.

Fiscal Impact: Fiscal Year: GL Number: N/A 2020-2021 N/A

Attachment: 1. Resolution No. 1454

January 6, 2021 Toledo City Council Packet Page 14 of 270 CITY OF TOLEDO RESOLUTION NO. 1454

A RESOLUTION OF THE TOLEDO CITY COUNCIL EXTENDING THE STATE OF EMERGENCY DECLARATION TO MARCH 3, 2021

WHEREAS, ORS 401.309 and Toledo Municipal Code (TMC) 2.40.050 provides authority for The City of Toledo to declare a state of emergency; and

WHEREAS, the Governor of the State of Oregon extended the state-wide state of emergency to March 3, 2021; and

WHEREAS, Lincoln County, Oregon declared a state of emergency; and

WHEREAS, the provisions of ORS 401.165 to 401.236 supersede the provisions of a local resolution to declare a local state of emergency when the Governor declares a state of emergency within any area in which such an ordinance or resolution applies; and

WHEREAS, the Emergency Program Director declared a state of emergency on March 18, 2020, which has been extended to May 31, 2020, June 17, 2020, August 1, 2020, September 2, 2020 October 7, 2020 November 4, 2020 and January 6, 2021 by Council vote; and

WHEREAS, the Emergency Program Director will extend the state of emergency to March 3, 2021; and

WHEREAS, the City Council agrees with the Emergency Program Director’s declaration.

NOW, THEREFORE, THE CITY OF TOLEDO RESOLVES AS FOLLOWS:

Section 1. The Emergency Program Director’s declaration, dated April 22, 2020, declaring a local state of emergency on the City of Toledo as a result of the COVID-19 pandemic, is hereby extended to January 6, 2021. Section 2. The City Council identifies the following specific emergency powers for the duration of the emergency period set forth in the declaration: (a) All non-essential city commissions, committees, task forces and city sponsored events are cancelled during the state of emergency; (b) At the discretion of the Council, City Council Meetings may be cancelled, rescheduled, or nonessential agenda items removed and rescheduled; (c) Encourages citizens to wear a mask, observe social distancing measures when in public and practice personal hygiene; and (d) To refrain citizens from unnecessary outdoor burning as it can aggravate respiratory conditions.

Section 3. This Resolution shall be effective upon passage by the City Council this 6th day of January, 2021.

APPROVED:

______Mayor Rod Cross

ATTEST:

______City Recorder Lisa Figueroa

City of Toledo Resolution No. 1454 Page 1 of 1

January 6, 2021 Toledo City Council Packet Page 15 of 270 CITY OF TOLEDO REQUEST FOR COUNCIL ACTION

Meeting Date: Agenda Topic: Discussion regarding allowing January 6, 2021 restaurants to use parking Council Goal: Agenda Type: spaces in front as additional dining area Not Applicable Decision Items Prepared by: Reviewed by: Approved by: City Manager J. Richter City Manager Judy Richter City Manager Judy Richter

Recommendation: Discuss feasibility of using parking spaces in front of restaurants as additional dining areas. Staff has no recommendation at this time.

Background: As a way to accommodate more diners, both Holy Toledo and Timbers restaurants have submitted requests to put tables on the sidewalks in front of their businesses. They have also asked to expand into the parking spaces. Temporary use of the sidewalk area is allowed as long as the pedestrian walkway is maintained. City Planner, Justin Peterson, has done some research to provide the process that the City of Corvallis has adopted. Consideration must be given to safety measures needed when putting diners in areas that cars usually use.

Fiscal Impact: Fiscal Year: GL Number: unknown 2020-2021 Insert GL # here

Attachment: 1. Corvallis Business Use Public Right of Way 2. Holy Toledo Outdoor Seating Letter

January 6, 2021 Toledo City Council Packet Page 16 of 270

Business Use of Right-of Way Permit Program and Application

December 7, 2020 To All Applicants: This program to permit business use of right-of-way (ROW) and City-managed public parking lots has been established in response to the COVID-19 crisis. This program provides the opportunity for restaurants, retail, and service businesses to use public parking spaces for the purpose of providing outdoor seating, queuing, shopping, or service areas. Such use shall be in conformance with this program and all applicable provisions of the City of Corvallis Municipal Code. An approved permit from the Public Works Department is required prior to business use of parking spaces located in the City right-of-way or parking lots. This program applies to parking spaces located in City parking lots and City-managed on-street parking in the right-of-way. This program is not intended to apply to State Highways (including 3rd and 4th Streets). Permits under this program are valid from the date of issuance until further notice. Additional forms and information regarding this program may be accessed online at www.corvallisoregon.gov or by contacting the Public Works Department at (541) 766- 6916 or [email protected].

Section 1. Overview of Requirements for Business Use of Right-of-Way 1. Locations and Use: a. Restaurants, retail, and service businesses may request to use parking spaces along the frontage of their existing business location; not including ADA spaces. Applicants may request to also use parking spaces along the frontage of neighboring businesses with the written consent of those businesses. b. Restaurants, retail, and service businesses may request to use non- contiguous parking spaces in City-owned parking lots if they plan to use a tent or canopy as permitted under Subsection 3; Tents, Canopies, and Heaters. c. Right-of-way and parking spaces used under this permit may be used for restaurant, retail or service use in support of the permittee’s existing business. Temporary business use of right-of-way permit application packet (12.7.2020) 1

January 6, 2021 Toledo City Council Packet Page 17 of 270 d. Permits issued under this program may not conflict with existing permits held by other parties to use the proposed section of right-of-way. e. A maximum of four (4) spaces may be requested under this program. 2. General Use Requirements: a. The right-of-way and all things placed thereon shall at all times be maintained in a clean, safe, and orderly condition. Table umbrellas may be used and shall be placed and adequately weighted in compliance with all applicable local rules and to ensure that they remain safely in place. Tents and canopies may only be used as permitted under Subsection 3; Tents, Canopies, and Heaters. b. Permittee is responsible for delineating the perimeter of the permitted section of right-of-way used for business use with a barricade that is at least three (3) feet tall. The barricade may be made of wood, metal, planter pots, rope, or other similar materials. All access into the space shall be taken from the sidewalk and not the travel lane. The barricade shall be placed at the edge of the permitted area and shall not project into or otherwise inhibit an adjoining travel lane. c. Barricades may be left outside overnight. d. Fixtures and furniture reviewed during the application process may be left outside overnight. The City will not be responsible for losses resulting from theft or damage. If furniture is left outside overnight it shall be secured to ensure it will not blow or fall into the travel lane. e. Permittees that do not plan to use the permit during fall, winter, and/or spring months, must remove all items from the parking spaces until such time as the permittee is ready to use the space again. If the parking spaces remain occupied under this program, the area must be kept tidy, including clear of leaves and other debris, and the business must intend to use the parking spaces on at least a weekly basis. A permittee that removes their business items from their permitted parking spaces may re-occupy the permitted space under the requirements of their permit with courtesy notification to the Public Works Department at 541-766-6916 or [email protected]. f. Leaf Removal. As a condition of continuing to use the program during fall, winter and/or spring months; permittees will need to work with City staff to establish leaf removal requirements. In some instances, leaf removal from the street for the entire block face on which the business is operating may be required, as it may be inaccessible to normal leaf removal equipment. Leaf removal frequency will be as needed to prevent blockage of storm drains and localized flooding. Permittees will be responsible for conducting leaf removal

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January 6, 2021 Toledo City Council Packet Page 18 of 270 as required, and failure to do so will result in the immediate termination of the permit. g. This permit does not authorize the placement of furniture or fixtures on the public sidewalk. Additionally, the business operations servicing the outdoor business shall not queue personnel or stage materials within the sidewalk area. h. ADA access to existing businesses and sidewalk areas shall be maintained and shall not be impacted by use of the right-of-way under this program. i. Trash containers must be provided in the outdoor business area and shall be emptied at the end of each day. j. No signs shall be attached to any furniture or any other structure related to the operation of the Restaurants, retail, or service use except as required by these or other use regulations. k. Sandwich board signs shall be located outside of required sidewalk access areas (allowed in CB, CBF, and RF zone); see LDC 4.7.90.04.c “portable signs” for additional information. l. Permittee is responsible for ensuring that the public right-of-way (ROW) is returned to its condition prior to the permitted activity. The Applicant shall not chalk, paint, embed or affix structures or objects into the ROW, or otherwise mark the surface of bike paths, streets or sidewalk. m. There must be a six (6) foot wide unobstructed pathway from the driving lane to all fire hydrants and Fire Department Connections for fire sprinklers or standpipes on buildings. n. The permittee shall comply with all requirements listed in the signed agreement prepared by the City of Corvallis; a draft of which is provided in Section 3 of this packet. Permittee shall comply with any site-specific conditions required by City staff during permit review. Specific conditions may be required to ensure safety at a particular location and may vary by location. 3. Tents, Canopies, and Heaters. The following requirements shall apply to use of tents, canopies or other temporary membrane structures (collectively called “tent” or “tents”), within public rights of way: a. Tents i. Tents must be approved by the Fire Department and Public Works Department prior to use under this program. ii. Tents are subject to all applicable sections of the Oregon Fire Code; including, but not limited to: 1. Tents shall have a minimum of a 12 foot fire break on all sides, unless multiple tents are arranged or set side by side. (OFC 3103.8.6)

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January 6, 2021 Toledo City Council Packet Page 19 of 270 2. Tents may not be erected for longer than 180 days in a 365-day rolling calendar on a single address. (OFC 3103.5) 3. Flame resistance. The sidewalls, awnings, drops, and tops of booths, membrane structures, tents shall be composed of flame resistant material or shall be treated with an approved flame retardant. The use of nontreated tarpaulins is prohibited during the hours the event is open to the public. All tents shall have a permanently affixed label indicating the type of tent, size, fabric, or material type, a manufacturer’s certificate, or a fabric sample (OFC 3104.2). iii. Tents shall maintain at least seventy-five percent of the square footage of its sides open for airflow per Oregon Health Authority guidelines. iv. The locations where tents may placed may be limited based on Oregon Fire Code and the need to maintain access for emergency response vehicles and safe vehicular travel. v. For tents near intersections, the City will evaluate the sight distance at the intersection to ensure that tents do not interfere with the drivers view prior to granting approval. vi. Tents will be inspected by the Fire Department post set-up to ensure compliance with all applicable fire code safety requirements and regulations. vii. Fire Extinguishers. At least (1) 2A:10B:C rated fire extinguisher must be provided for each 1,500 square feet of tent. Additional fire extinguishers may be required to ensure that no employee has to travel more than 75 feet to obtain a fire extinguisher (OFC 3107.9). viii. Minor encroachments by tents into travel lanes may be permitted on a case- by-case basis at the discretion of the City in those instances where reasonable additional space is needed to accommodate required building setbacks under Fire Code, tent weighting, and other unique circumstances.

b. Heaters i. Open flame or other heating devices emitting flame, fire or heat or any flammable or combustible liquids, gas, charcoal, or other cooking device or any other unapproved devices shall not be permitted inside or located within 20 feet of the tent or membrane structures (OFC 3107.4). ii. Electric heaters that are UL listed, for outdoor use, with tip-over protection are allowed to be used in the tent; iii. During permit review, heaters may be subject to additional requirements for safety by the City.

c. Tent Document Submittal. The following information must be provided for those applications that seek to use tents under this program. i. Top view plan of tent location (i.e. drawn on aerial map from a mapping app like Google Maps). Address of business and north arrow should also be included.

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January 6, 2021 Toledo City Council Packet Page 20 of 270 ii. All dimensions of tent, including distance from adjacent buildings and structures, and tent height and distance between ground and tent. iii. Photo or illustration of type of tent (i.e. taken from a web site), including type of tenting legs. iv. Description of how tent will be tied down and weighted. v. If tent is to be heated, indicate what kind of heater, number of heaters, where heaters will be located. vi. Applicants shall submit this tent information to the Public Works Department at [email protected]. Public Works will conduct a first review and then connect the applicant with the Fire Department to obtain the needed tent permit. Tent permits cost $80, payable to the Corvallis Fire Department (CFD). The application form for a tent permit and specific tent requirements in Fire Code will be provided with the application under this program for those businesses requesting to use a tent. For tent permit questions, please contact the Fire Department at 541-766-6961 or [email protected] for more information. vii. The City may need to request additional information from the applicant in order to ensure compliance will all applicable local and State codes.

4. Alcohol: The following requirements apply to restaurants requesting to serve alcohol in the right-of-way: a. Restaurants must hold a valid liquor license and shall provide the City a signed copy of the license issued to them by the Oregon Liquor Control Commission (OLCC). b. Permittee shall comply with all applicable OLCC requirements. Only alcohol sold by the business may be consumed within the area subject to this permit. c. Storage of containers commonly used for dispensing alcoholic beverages to customers including but not limited to bottles, pitchers, and carafes must be kept inside the business unless an employee is stationed in the outside area at all times. No taps, kegs, coolers or other alcoholic beverage storage devices are allowed outside on the sidewalk or right-of-way. d. The permit area is required to be supervised by employees of the license business, as required by the Oregon Liquor Control Commission liquor license. e. All service and consumption of alcoholic beverages in the permit area will discontinue by the time required under the State of Oregon’s phased reopening, but no later than 11:00 PM on Sunday through Thursday and 1:00 AM on Saturday and Sunday.

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January 6, 2021 Toledo City Council Packet Page 21 of 270 f. The permittee must also provide food service in the permit area. The permittee shall designate one access/exit point for the exterior service area and this point shall be located near a business entrance; and the permittee shall post signage at the access/exit point and enclosed area prohibiting the removal of alcoholic beverages from the licensed sidewalk café area.

5. Liability. The permittee shall sign a statement, prepared by the City, affirming that they shall hold harmless the City, its officers and employees, and shall indemnify the City, its officers and employees for any claims for damages to property or injury to persons which may occur in connection with an activity carried on under the terms of the permit. 6. Application and Notification. The business must submit a completed application form, signed by the business owner, and provide all requested information required in the application. Prior to submitting an application, the business must notify neighboring businesses on both sides of their location that an application will be submitted to use parking spaces for business use under this program. The purpose of this notification is to inform, but not require the approval of, neighboring businesses. If the business requests to use parking spaces that extend beyond the frontage of their business, the applicant shall gain the written consent on the application form from all neighboring businesses that front the proposed parking closure. 7. Fees: There are no application fees under this program. 8. Agreement. Upon preliminary permit approval, the applicant must sign an agreement that specifies the requirements of the permit. A draft agreement is provided under Section 3. City staff will prepare the final agreement for signature by both the City and business owner. 9. Permitting Process City staff will review all permits as quickly as possible. The review period will take approximately one business day once a completed application is accepted. Review times may take longer if an application is incomplete, the location has complicating factors, or if the City receives a high volume of applications. Please submit a completed application packet to the Public Works Department at [email protected]. If you have questions, please contact the Public Works Department at (541) 766-6916.

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January 6, 2021 Toledo City Council Packet Page 22 of 270 10. Program Review. This program will be reviewed after the first two weeks of operation, and periodically thereafter. The program may be changed as needed in order to ensure that it provides needed space for Restaurants, retail, and service businesses in a manner that is safe and harmonious with neighborhood uses. Unless the City notifies the permittee that this permit is cancelled, this permit will be valid for the duration of this program. 11. Complaints. Complaints concerning this program may be directed to the Economic Development Office by emailing [email protected] or by calling (541) 766- 6339.

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January 6, 2021 Toledo City Council Packet Page 23 of 270 Section 2. Business Use of Right-of Way Permit Application

Site & Applicant Information C Application is hereby made for a revocable permit to operate a business in the City of Corvallis right-of- way in accordance with provisions of this program and the City of Corvallis Municipal Code.

Business Name Phone

Business Address

Applicant Name (print) Email

Business Owner Name (print) Email

I acknowledge that if approved, the use of the right-of-way shall be subject to the program requirements listed in Section 1 of this application packet and all requirements of the Corvallis Municipal Code. If approved, a Temporary Right-of-Way Use Agreement will be prepared by the City, and must be signed prior to use of the right-of-way. The Agreement may contain site-specific use requirements intended to ensure public safety at a particular location.

I shall hold the City of Corvallis, its officers, agents, and employees free and harmless from any claims for damages to persons or property including legal fees and costs of defending any actions or suits thereon, including appeals therefrom, which may result from granting this permit.

Applicant Signature Date:

Business Owner Signature Date:

STAFF USE ONLY City signature ______Date ______Application Submittal Date ______approved denied Notes:

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January 6, 2021 Toledo City Council Packet Page 24 of 270 Application Requirements check list:

A complete application must include all of the following:

Completed Application Form Scaled site plan Plans shall include the following information: • Parking spaces proposed for restaurant, retail, or service use • ADA clearances into and throughout business area; • Location and type of barricades proposed for delineating the business location. • Location and type of furniture and fixtures that would be placed in the right-of-way

Will alcohol be served? Yes No

If yes, Current copy of Oregon Liquor Control Commission (OLCC) License is required. Applicant is responsible for obtaining any additional permits required by the OLCC.

Will a tent or canopy be used? Yes No

If yes, provide the map and tent information listed under Section (1)(3)(c) of the program document. After initial review, applicants will be referred to the Fire Department to obtain a tent permit and submit the required $80 application fee.

Neighboring businesses on both sides of the business have been notified of this application. Name of Neighboring Business 1: Date notified: Name of Neighboring Business 2: Date notified:

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January 6, 2021 Toledo City Council Packet Page 25 of 270 Will the requested parking spaces front one or more neighboring business? Yes No If yes, provide the signature(s) indicating consent by the neighboring businesses below.

Neighboring Business Name: Signature and Date: Neighboring Business Name: Signature and Date: Please submit a completed application packet to the Public Works Department at public [email protected]. If you have questions, please contact the Public Works Department at (541) 766-6916.

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January 6, 2021 Toledo City Council Packet Page 26 of 270 Section 3. Example Temporary Right-of-Way Use Permit Agreement

City staff will prepare a final copy of this agreement, with blank fields populated if a permit can be issued. This agreement does not need to be signed at the time of permit application.

THIS AGREEMENT is entered into this ______of ______, 2020, by and between the CITY OF CORVALLIS, an Oregon municipal corporation, hereinafter referred to as "City", and ( business name) hereinafter referred to as "Permittee", the promises of each being given in consideration of the promises of the other.

WHEREAS, the City of Corvallis has declared a State of Emergency due to the COVID-19 Crisis. This emergency has created a demand by some businesses to use public right-of-way in order to safely serve their customers, and

WHEREAS, Permittee desires to occupy the public right-of-way for the purpose of operating a restaurant, retail, or service business.

NOW, THEREFORE, the parties agree as follows:

1. Term. This temporary permit shall be in effect from the date of last signature until the end date of this temporary program is determined by the City.

2. Right-of-Way Use. City hereby grants to Permittee a non-assignable right to occupy the following described right-of-way, subject to all of the terms and conditions of this Permit and all applicable requirements of the Corvallis Municipal Code, as currently enacted or as subsequently modified, for the purpose of operating a restaurant, retail, or service business at the following location: ( business address) and manner as shown on the attached site plan, Exhibit A, which by this reference is incorporated into and made a part of this permit and reference in this document as “permit area.”

3. Use Regulations.

a. The permit is specifically limited to the area described in paragraph 2 above.

b. The right-of-way and all things placed thereon shall at all times be maintained in a clean, safe, and orderly condition. Table umbrellas may be used and shall be placed and adequately weighted in compliance with all applicable local rules and to ensure that they remain safely in place. Only tents and canopies reviewed and authorized during the permitting process may be used in the right-of-way. Only those things authorized by the permit and shown on the site plan may be stored in the public right-of-way when the restaurant, retail, or service use is not in operation. The operation of a restaurant, retail, or service business requires that trash containers be provided on site.

c. No signs shall be attached to any furniture or any other structure related to the operation of the restaurant, retail, or service use except as required by these or other use regulations.

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January 6, 2021 Toledo City Council Packet Page 27 of 270 d. If the Permittee serves alcohol in the permit area, then the following are requirements of this permit:

i. Permittee shall hold a valid Oregon Liquor Control Commission (OLCC) liquor license and comply with all applicable OLCC requirements if alcohol is served to restaurant patrons. Only alcohol sold by the business may be consumed within the area subject to this permit.

ii. Storage of containers commonly used for dispensing alcoholic beverages to customers including but not limited to bottles, pitchers, and carafes must be kept inside the business unless an employee is stationed in the outside area at all times. No taps, kegs, coolers or other alcoholic beverage storage devices are allowed outside on the sidewalk or right-of-way.

iii. The permit area is required to be supervised by employees of the license business, as required by the Oregon Liquor Control Commission liquor license.

iv. All service and consumption of alcoholic beverages in the restaurant area will discontinue by the time required under the State of Oregon’s phased reopening, but no later than 11:00 PM on Sunday through Thursday and 1:00 AM on Saturday and Sunday.

v. The Permittee must also provide food service in the permit area. The Permittee shall designate one access/exit point for the exterior service area and this point shall be located near a business entrance; and the Permittee shall post signage at the access/exit point and enclosed area prohibiting the removal of alcoholic beverages from the licensed area.

e. In the event that the permit allows for a street closure, Permittee will maintain a 20- foot wide emergency vehicle access aisle in the street for the duration of the closure.

f. Permittee shall be responsible to mitigate and provide accessible parking spaces if impacted, as required by ADA National Network (adata.org).

g. Permittee shall complete the “ROW Notification to Impacted Properties” form, if applicable.

h. Permittee shall not use private parking spaces.

i. If parking is to be restricted, the provided “No Parking” signs need to be placed 48 hours in advance of the event.

j. Permittee shall coordinate with Republic Services: 541-754-0444 and United States Postal Service: 541-752-4358 if the proposed use of right-of-way would impact these services.

k. Permittee shall protect the existing structures and other improvements. Damage to any of existing structures shall be repaired and replaced by the Applicant at the Applicant’s expense.

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January 6, 2021 Toledo City Council Packet Page 28 of 270 l. Permittee is responsible for insuring that the public right-of-way (ROW) is returned to its condition prior to the permitted activity. The Applicant shall not chalk, paint, embed or affix structures or objects into the ROW, or otherwise mark the surface of bike paths, streets or sidewalk.

4. Applicable Laws. Permittee agrees to comply with all applicable local, state and federal laws, rules and regulations related to the operation of their restaurant, retail, or service use.

5. Assignability. This permit is for the exclusive benefit of the parties hereto. It shall not be assigned, transferred, or pledged by either party without the prior, written consent of the other party.

6. Temporary Suspension by City. City shall have the right to temporarily suspend this permit if the public interest requires use of the right-of-way for a public event, construction, repair or any other purpose.

7. Hold Harmless. Permittee shall indemnify, protect, defend, and hold the City, its officers, agents and employees, harmless against any claim for injury or damage and all loss, liability, cost, or expense, including court costs and attorney's fees, growing out of or resulting directly or indirectly from a right-of-way use permit issued by the City of Corvallis during the term of this agreement except that resulting solely from the negligence of the City.

8. Non-discrimination. The parties agree not to discriminate on the basis of race, religion, color, sex, marital status, family status, national origin, age, mental or physical disability, sexual orientation or source of income in the performance of this agreement.

9. Headings. The paragraph headings contained herein are for convenience in reference and are not intended to define or limit the scope of any provision of these regulations or permit.

10. Termination.

a. The City may terminate or modify all restaurant, retail, or service use of the public right-of-way authorized under this permit at any time at its sole discretion. Permittee shall not obtain any property right in the continued private commercial use of the public sidewalk.

b. The City may deny, revoke, or suspend the permit upon finding that any provision of this ordinance or condition of approval will be or has been violated.

IN WITNESS WHEREOF, the City and Permittee have herewith executed their signatures.

CITY OF CORVALLIS, OREGON PERMITTEE

By:______City Representative Business Owner

Date:______Date:______

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January 6, 2021 Toledo City Council Packet Page 29 of 270

December 17, 2020

Holy Toledo 155 N Main Street Toledo, OR 97391

RE: Temporary Outdoor Seating 155 N Main Street, Toledo OR

This letter is to provide information regarding outdoor seating located in the public right-of-way (sidewalk).

The City of Toledo allows tables and chairs along the sidewalk, which are "temporary-in-nature" and are not located within the "pedestrian use zone". See the definitions below. If the seating area meets these definitions, they would be allowed outright and no special permits are necessary.

TOLEDO MUNICIPAL CODE 12.10 – SIDEWALK REGULATION TMC 12.10.010 - Definitions "Pedestrian use zone" means a path where the surface of a public sidewalk for pedestrian use is located, which is six foot in width on sidewalks that are ten (10) feet wide or less, or alternatively, five feet wide on sidewalks that are eight feet wide or less.

"Temporary‐in‐nature" means signs, bicycle parking, banners, flags, temporary seating, sales displays, and other objects similar in nature, that are located on sidewalks, provided they are removed each and every night from the sidewalk and as long as they are not located within the pedestrian use zone. Items that meet this definition are allowed outright without a permit.

TMC 12.10.050 ‐ Objects temporary‐in‐nature; pedestrian use zone. A. If an object is temporary‐in‐nature, it is allowed outright on the sidewalk provided it is outside the pedestrian use zone as identified by the city planner. A permit for an encroachment under Section 12.10.060 may be issued and is required if an object is not temporary‐in‐nature. Violation of this section may also be considered a public nuisance and is subject to the abatement provisions of this chapter and those set forth in other city ordinances relating to nuisances.

January 6, 2021 Toledo City Council Packet Page 30 of 270 B. The pedestrian use zone extends from the edge of sidewalk, opposite the curb, but does not include the sidewalk landscape area unless objects with permit or temporary‐in‐nature require the path to deviate from the edge of the sidewalk into the sidewalk landscape area. If objects in the sidewalk landscape area do not allow a pedestrian use zone that is as wide as required for the width of that sidewalk, then objects may not receive a permit and those temporary‐in‐nature may not be placed on the sidewalk. No temporary or permitted objects may be placed on the sidewalks, except where a path can remain unobstructed. At street corners, the pedestrian use zone encompasses the entire area bounded by the extended edge of sidewalk and the streets.

If the seating does not meet the "temporary in nature" definition and are considered long-term fixtures, you can apply for a Sidewalk Encroachment Permit for long-term placement of the tables. There is no application fee for the permit.

The Toledo Fire Department provided the following fire code regulations for the outdoor activities within a tent or canopy:  Exit aisles shall be a minimum of 44 inches in width.  Provide exits signs at exits. If the tent/canopy exceeds 750 square feet, the exit signs shall be internally illuminated.  The tent/canopy shall be constructed with flame resistant material in accordance with NFPA 701. Documentation/labeling shall be provided.  Provide a fire extinguisher in an accessible and visible location with a minimum rating of 2A-10BC.  No Smoking signs shall be posted.  Open flame devices such as barbeques shall be located a minimum of 20 feet from the tent/canopy

Feel free to call or email if you have any questions or to discuss the sidewalk regulations. I can be reached at City Hall at 541-336-2247 extension 2103 or email [email protected]

Sincerely,

Justin Peterson Contract Planner

January 6, 2021 Toledo City Council Packet Page 31 of 270 CITY OF TOLEDO REQUEST FOR COUNCIL ACTION

Meeting Date: Agenda Topic: Resolution No. 1455, January 6, 2021 To receive the Audit as Council Goal: Agenda Type: presented by Hanford & Associates Not applicable Decision Items Prepared by: Reviewed by: Approved by: City Manager J. Richter City Manager Judy Richter City Manager Judy Richter

Recommendation: Motion to adopt Resolution No. 1455, A Resolution of the Toledo City Council to receive the 2019- 2020 Financial Audit as presented by Hanford & Associates.

Background: The City of Toledo is required by law to have a Financial Audit done every year and filed with the Secretary of State. Recently the legislature passed regulation that requires acknowledgement of receipt and review of the Audit by the Governing Body when there are “findings.” The only finding identified by the auditor is that we didn’t draft our own financial statements. This is common in small cities where there isn’t adequate staff to take on a project of this complexity. The Resolution provides the documentation to the Secretary of State that the Council is aware of the situation and has accepted the associated risk. A copy of the resolution will be forwarded to the Secretary upon signature by the mayor.

Fiscal Impact: Fiscal Year: GL Number: N/A 2019-2020 N/A

Attachment: 1. Resolution No. 1455 2. City of Toledo Financial Audit

January 6, 2021 Toledo City Council Packet Page 32 of 270

CITY OF TOLEDO RESOLUTION NO. 1455

A RESOLUTION OF THE TOLEDO CITY COUNCIL TO RECEIVE THE 2019-2020 FINANCIAL AUDIT AS PRESENTED BY HANFORD & ASSOCIATES

WHEREAS, the City of Toledo City Council has received and reviewed the Financial Audit for the fiscal year 2019-2020 from the City Auditors, Hanford & Associates; and

WHEREAS, the Secretary of State of Oregon requires confirmation that the governing body is aware of any audit findings and has taken corrective action: and

WHEREAS one finding of significant deficiency was identified because the City did not draft the financial statements but asked Hanford & Associates to draft them,

NOW, THEREFORE, THE CITY OF TOLEDO RESOLVES AS FOLLOWS:

Section 1. To confirm the receipt and review of the Fiscal Year 2019-2020 Financial Audit.

Section 2. To choose to accept responsibility for the risks and deficiencies noted by the auditor and not take corrective action. It is common for small cities to not have adequate staff to draft financial statements.

This Resolution shall be effective upon passage by the City Council this 6th day of January, 2021.

APPROVED:

______Mayor Rod Cross

ATTEST:

______City Recorder Lisa Figueroa

City of Toledo Resolution No. 1455 Page 1 of 1

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CITY OF TOLEDO Lincoln County, Oregon

ANNUAL FINANCIAL REPORT

June 30, 2020

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CITY OF TOLEDO Lincoln County, Oregon

CITY OFFICIALS

June 30, 2020

MAYOR

Rod Cross 931 NE Alder Street Toledo, OR 97391

CITY COUNCIL

Joshua Smith Stu Strom Jackie Kauffman Council President 361 E. Graham Street 316 N Main Street 543 E. Graham Street Toledo, OR 97391 Toledo, OR 97391 Toledo, OR 97391

Betty Kamikawa Heather Jukich William Dalbey 1267 N Nye Street 395 SE Alder Street 710 N. Bay Road Toledo, OR 97391 Toledo, OR 97391 Toledo, OR 97391

CITY MANAGER

Judy Richter

CITY ATTORNEY

Osterlund Law Office 217 S. Main Street Toledo, OR 97391

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CITY OF TOLEDO Lincoln County, Oregon

TABLE OF CONTENTS

June 30, 2020 Page Number INTRODUCTORY SECTION

Title Page City Officials Table of Contents

FINANCIAL SECTION

Independent Auditor's Report ...... 1-3 Management’s Discussion and Analysis ...... 4-11 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position ...... 12-13 Statement of Activities ...... 14 Fund Financial Statements Balance Sheet – Governmental Funds...... 15 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities...... 16 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ...... 17 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ...... 18 Statement of Net Position – Proprietary Funds ...... 19-20 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds...... 21-22 Statement of Cash Flows – Proprietary Funds...... 23-24 Notes to Basic Financial Statements...... 25-61 Required Supplementary Information Schedule of the City’s Proportionate Share of the Net Pension Liability ...... 62 Schedule of City Contributions ...... 62 Schedules of Changes in OPEB Liability and Related Ratios - Medical Benefit ...... 63 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund...... 64 Street Fund ...... 65 Stabilization Fund ...... 66 Revolving Loan Fund ...... 67 Other Supplementary Information – Combining and Individual Fund Statements and Schedules Combining Balance Sheet – Nonmajor Governmental Funds ...... 68-69

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Page Number Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds...... 70-71 Combining Statement of Net Position – Nonmajor Enterprise Funds ...... 72 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position – Nonmajor Enterprise Funds ...... 73 Combining Statement of Cash Flows – Nonmajor Enterprise Funds...... 74 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Forfeiture Revenue Fund ...... 75 Grant Fund...... 76 City Council Strategic Reserve Fund ...... 77 Solid Waste Fund ...... 78 911 System Fund ...... 79 General Reserve Fund ...... 80 Library Reserve Fund ...... 81 Footpaths and Bicycle Trail Fund ...... 82 Street Reserve Fund ...... 83 Public Works Equipment Reserve Fund...... 84 Debt Service Fund ...... 85 Water Construction Fund ...... 86 Building and Property Reserve Fund ...... 87 Schedule of Revenues, Expenses, and Changes in Fund Net Position – Budget and Actual – Water Fund ...... 88 Sewer Fund ...... 89 Water Reserve Fund ...... 90 System Development Fund ...... 91 Sewer Reserve Fund ...... 92

AUDIT COMMENTS AND DISCLOSURES REQUIRED BY FEDERAL AND STATE REGULATIONS

Independent Auditor’s Report Required by Oregon State Regulations ...... 93-94 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards...... 95-96 Schedule of Findings and Responses ...... 97

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FINANCIAL SECTION

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Independent Auditor’s Report

The Honorable Mayor and Members of the City Council City of Toledo Toledo, Oregon

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Toledo, Oregon as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to error or fraud.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a reasonable basis for our audit opinions.

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Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Toledo, Oregon as of June 30, 2020, and the respective changes in financial position and, where applicable, cash flows thereof, for the year then ended in conformity with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the schedules of the City’s proportionate share of the net pension liability, OPEB medical liability and City contributions, and the budgetary comparison information on pages 4 through 11 and 62 through 67, respectively, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the management’s discussion and analysis in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. The budgetary comparison information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. We do not express an opinion or provide any assurance on the management’s discussion and analysis because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Toledo’s basic financial statements as a whole. The combining and individual fund statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. The aforementioned information is the responsibility of management, and was derived from and relates directly to the underlying accounting and other

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records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements taken as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated May 5, 2020 on our consideration of the City's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Toledo’s internal control over financial reporting and compliance.

Report on Other Legal and Regulatory Requirements

In accordance with Minimum Standards for Audits of Oregon Municipal Corporations, we have also issued our report dated December 28, 2020 on our tests of the City’s compliance with certain provisions of laws and regulations specified in Oregon Administrative Rules. The purpose of that report is to describe the scope of our testing of compliance and the results of that testing and not to provide an opinion on compliance.

Hanford & Associates, LLC West Richland, Washington December 28, 2020

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MANAGEMENT’S DISCUSSION AND ANALYSIS

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CITY OF TOLEDO Lincoln County, Oregon

MANAGEMENT’S DISCUSSION AND ANALYSIS

INTRODUCTION

As management of the City of Toledo, Lincoln County, Oregon, we offer readers this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2020. It should be read in conjunction with the City’s financial statements, which follow this section.

FINANCIAL HIGHLIGHTS

• At June 30, 2020, total net position of the City of Toledo amounted to $23,694,962. Of this amount, $15,778,819 was invested in capital assets, net of related debt. The remaining balance included $3,635,406 restricted for various purposes and $4,280,736 of unrestricted net position.

• At June 30, 2020, the City’s governmental funds reported combined ending net position of $7,073,510.

OVERVIEW OF THE FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as an introduction to the City of Toledo’s basic financial statements. The basic financial statements are comprised of three components: (1) government-wide financial statements, (2) fund financial statements, and (3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances in a manner similar to a private-sector business.

The statement of net position presents information on all of the City’s assets and liabilities with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The statement of activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, highways and streets, and culture and recreation. The business-type activities of the City include water and sewer services.

The government-wide financial statements can be found on pages 12 through 14 of this report.

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CITY OF TOLEDO Lincoln County, Oregon

MANAGEMENT’S DISCUSSION AND ANALYSIS

Fund Financial Statements

The fund financial statements are designed to demonstrate compliance with finance-related legal requirements overseeing the use of fund accounting. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities and objectives. All of the funds of the City of Toledo can be divided into two categories: governmental funds and proprietary funds.

□ Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near- term inflows and outflows of available resources, as well as on the balances of available resources at the end of the fiscal year. Such information may be useful in evaluating the City’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains 17 individual governmental funds. Information is presented separately in the governmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balances for the General, Street, Stabilization and Revolving Loan Funds, all of which are considered to be major governmental funds. Data from the nonmajor governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report.

The City of Toledo adopts an annual appropriated budget for all of its funds. A budgetary comparison statement has been provided for each fund individually to demonstrate compliance with their respective budgets.

The basic governmental fund financial statements can be found on pages 15 through 18 of this report.

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CITY OF TOLEDO Lincoln County, Oregon

MANAGEMENT’S DISCUSSION AND ANALYSIS

□ Proprietary Funds

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The City maintains five enterprise funds and two internal service funds.

Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses the enterprise funds to account for its water and sewer utility operations.

Internal service funds serve as an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses the internal service funds to account for its public works. Because these services predominantly benefit governmental functions rather than business-type functions, they have been included within the governmental activities in the government-wide financial statements.

The basic proprietary fund financial statements can be found on pages 19 through 24 of this report.

Notes to the Basic Financial Statements

The notes to the basic financial statements provide additional information that is essential to a full understanding of the financial data provided in the government-wide and fund financial statements. The notes to the basic financial statements can be found on pages 25 through 61 of this report.

Other Information

In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information, which includes the City’s proportionate share of the net pension liability and City contributions, as well as budgetary comparison information for the General, Street, Stabilization, and Revolving Loan Funds. This required supplementary information can be found on pages 62 through 67 of this report.

The combining statements referred to earlier, in connection with nonmajor governmental and proprietary funds, are presented immediately following the required supplementary information. Combining and individual fund statements and schedules can be found on pages 68 through 92 of this report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of the City’s financial position. At June 30, 2020, the City’s assets exceeded liabilities by $23,694,962.

A large portion of the City’s net position reflects its investment in capital assets (e.g., land, buildings,

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CITY OF TOLEDO Lincoln County, Oregon

MANAGEMENT’S DISCUSSION AND ANALYSIS and equipment) less any related debt used to acquire those assets that is still outstanding. Although the City’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

City’s Net Position

The City’s net position increased by $342,956 during the current fiscal year. This increase is primarily due to an increase in charges for services. Condensed statement of net position information is shown below. Governmental Activities Business-Type Activities Totals 2020 2019 2020 2019 2020 2019 Assets Current and other assets $ 7,978,062 $ 7,862,791 $ 2,764,456 $ 2,195,494 $ 10,742,517 $ 10,058,285 Restricted assets - 299,182 738,515 720,095 738,515 1,019,277 Net capital assets 8,272,806 8,518,691 13,960,993 13,964,890 22,233,799 22,483,581 Total assets 16,250,868 16,680,664 17,463,964 16,880,479 33,714,831 33,561,143 Deferred Outflows of Resources 391,908 580,185 137,698 208,319 529,606 788,504

Liabilities Current liabilities 886,653 774,552 168,453 131,317 1,055,106 905,869 Noncurrent liabilities 8,435,248 9,106,303 724,844 749,810 9,160,092 9,856,113 Total liabilities 9,321,901 9,880,855 893,297 881,127 10,215,198 10,761,982 Deferred Inflows of Resources 247,366 118,805 86,912 116,854 334,278 235,659 Net position Net investment in capital assets 1,817,826 1,499,482 13,960,993 13,964,890 15,778,819 15,464,372 Restricted for various purposes 2,917,837 2,436,493 717,569 716,939 3,635,406 3,153,432 Unrestricted 2,337,846 3,325,214 1,942,890 1,408,988 4,280,736 4,734,202 Total net position $ 7,073,510 $ 7,261,189 $ 16,621,452 $ 16,090,817 $ 23,694,962 $ 23,352,006

City’s Changes in Net Position The condensed statement of activities information shown on the following page explains changes in net position.

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CITY OF TOLEDO Lincoln County, Oregon

MANAGEMENT’S DISCUSSION AND ANALYSIS

Governmental Activities Business-Type Activities Totals 2020 2019 2020 2019 2020 2019 Program revenues Charges for services $ 431,200 $ 559,118 $ 2,759,217 $ 2,657,789 $ 3,190,417 $ 3,216,907 Operating grants and contributions 60,543 24,238 395 360 60,938 24,598 Capital grants and contributions - - 552,561 - 552,561 - Total program revenues 491,743 583,356 3,312,173 2,658,149 3,803,916 3,241,505

General revenues Property taxes - general 2,106,962 2,020,891 - - 2,106,962 2,020,891 Property taxes - debt service 168,868 166,547 - - 168,868 166,547 Franchise fees 1,676,311 1,390,248 - - 1,676,311 1,390,248 Motor fuel taxes 247,185 275,477 - - 247,185 275,477 Alcohol/cigarette taxes 75,156 74,670 - - 75,156 74,670 911 taxes 17,629 13,610 - - 17,629 13,610 Intergovernmental 206,039 224,017 - - 206,039 224,017 Investment earnings 170,144 175,614 63,249 63,537 233,393 239,151 Rents and leases 17,545 12,020 12,116 11,184 29,661 23,204 Miscellaneous 136,645 66,196 40,601 46,474 177,246 112,670 Total general revenues 4,822,484 4,419,290 115,966 121,195 4,938,450 4,540,485 Total revenues 5,314,227 5,002,646 3,428,139 2,779,344 8,742,366 7,781,990

Program expenses General government 1,582,416 2,125,802 - - 1,582,416 2,125,802 Public safety 2,252,903 2,066,079 - - 2,252,903 2,066,079 Highways and streets 608,969 374,814 - - 608,969 374,814 Culture and recreation 382,800 352,637 - - 382,800 352,637 Interest on long-term debt ------Water - - 1,655,708 1,425,142 1,655,708 1,425,142 Sewer - - 1,194,297 1,071,164 1,194,297 1,071,164 Total program expenses 4,827,089 4,919,332 2,850,005 2,496,306 7,677,094 7,415,638 Transfers 47,500 589,487 (47,500) (589,487) - - Change in net position 534,638 672,801 530,634 (306,449) 1,065,272 366,352 Net position - beginning 6,588,387 6,588,387 16,090,818 16,397,268 22,679,205 22,985,655 Prior period adjustment (49,515) - - (49,515) - Net position - end of year $ 7,073,510 $ 7,261,188 $ 16,621,452 $ 16,090,819 $ 23,694,962 $ 23,352,007

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January 6, 2021 Toledo City Council Packet Page 47 of 270

CITY OF TOLEDO Lincoln County, Oregon

MANAGEMENT’S DISCUSSION AND ANALYSIS

FINANCIAL ANALYSIS OF THE CITY’S FUNDS

As noted earlier, the City uses fund accounting to demonstrate compliance with finance-related legal requirements.

Governmental Funds

The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of expendable resources. Such information is useful in assessing the City’s financing requirements. In particular, unassigned fund balance may serve as a useful measurement of the City’s net resources available for spending at the end of the fiscal year.

At the end of the current fiscal year, the City’s governmental funds reported combined fund balances of $7,073,510. Of this amount, $2,337,846 constitutes unassigned fund balance, which is available for spending at the City’s discretion.

The General Fund is the chief operating fund of the City. At the end of the current fiscal year, total fund balance of the General Fund was $1,907,181. This entire amount constitutes unassigned fund balance.

Proprietary Funds

The City’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.

Total net position of the proprietary funds amounted to $16,621,452 at year-end. Of this amount, $13,960,993 was invested in capital assets, net of related debt. The remaining balance included $717,569 restricted for various purposes and $1,942,890 of unrestricted net position.

BUDGETARY HIGHLIGHTS

Budget amounts shown in the financial statements reflect the original budget amounts and final budget amounts.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

The City’s investment in capital assets for its governmental activities and business-type activities as of June 30, 2020 amounted to $8,272,806 and $13,960,993, net of accumulated depreciation, respectively. This investment in capital assets includes land, buildings and structures, equipment and vehicles, land improvements, and infrastructure. The total depreciation expense related to the City’s investment in capital assets for its governmental activities and business-type activities during the current fiscal year was $585,851 and $663,907, respectively.

Additional information on the City’s capital assets can be found in Note II-D on pages 40 through 42 of this report. 9

January 6, 2021 Toledo City Council Packet Page 48 of 270

CITY OF TOLEDO Lincoln County, Oregon

MANAGEMENT’S DISCUSSION AND ANALYSIS

Long-Term Liabilities

At the end of the current fiscal year, the City had total debt outstanding for its governmental activities and business-type activities of $6,954,980 and $0, respectively. These amounts are comprised of general obligation bonds, and bond premiums. The City’s total debt decreased by $549,229 during the current fiscal year, due to a payments made in accordance with debt agreements. Additional information on the City’s long-term liabilities can be found in Note II-G on pages 44 through 46 of this report.

The City took out a loan of $650,000 for wastewater system improvements. Half ($325,000) of this is expected to be forgiven in 2021, when the debt will be reported in the City’s financial statements.

KEY ECONOMIC FACTORS AND BUDGET INFORMATION FOR THE FUTURE

At the time these financial statements were prepared and audited, the City was aware of the following circumstances that could affect its future financial health:

Revenues

• The City's electricity franchise rate increased from 4.25% to 5.0% in the 2016-2017 fiscal year. This increase along with rate increases and increased electrical consumption is estimated to continue to bring in an additional $220,000 annually in revenues. • The revenues received from the Lincoln County Library District are estimated to be down slightly from the previous year at $84,515. • Revenue from the Toledo Rural Fire Protection District is projected to be the same as the previous year at an estimated $155,000. • State shared Marijuana tax revenue is expected to be received in this budget cycle although the amount the City will receive has yet to be determined. • Swimming Pool revenue will no longer be received due to the transfer of pool operations to the Greater Toledo Pool and Recreation District. • The combined unappropriated fund balance is projected to increase by approximately $1.3 million.

Expenditures

• Staffing levels are proposed to see a net reduction of -2.67 FTE due to the elimination of Swimming Pool personnel and the Assistant City Recorder position. • The Budget includes funding for a 1.0 FTE City Planner position and a 1.0 FTE Treatment Plant Operator Trainee position subject to City Council Approval. • This budget reflects anticipated increases in wages and compensation as the result of Collective Bargaining Agreements and other projected cost of living wage increases. • General Fund Contract services has been increased to reflect continued outsourcing of legal services for the City Attorney/Legal services. • The budget contains funding for professional engineering and architectural services for the initial design and renovation of the Public Safety Building acquired by the City in 2017.

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January 6, 2021 Toledo City Council Packet Page 49 of 270

CITY OF TOLEDO Lincoln County, Oregon

MANAGEMENT’S DISCUSSION AND ANALYSIS

All of these factors were considered in preparing the City’s budget for fiscal year 2020-2021.

REQUESTS FOR INFORMATION

This financial report is designed to provide a general overview of the City’s finances for all those with an interest. Questions concerning any of the information provided in the report or requests for additional information should be addressed to the City Manager at the following address: P.O. Box 220, Toledo, Oregon 97391.

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January 6, 2021 Toledo City Council Packet Page 50 of 270

BASIC FINANCIAL STATEMENTS

January 6, 2021 Toledo City Council Packet Page 51 of 270

CITY OF TOLEDO Lincoln County, Oregon

STATEMENT OF NET POSITION

June 30, 2020

Governmental Business-Type Activities Activities Total ASSESTS Current assets Cash and cash equivalents $ 7,388,795 $ 2,404,359 $ 9,793,154 Cash with agent - - - Receivables, current portion 31,091 263,684 294,775 Prepaids - - - Property taxes receivable 49,340 - 49,340 Inventory 20,563 96,413 116,976

Total current assets 7,489,789 2,764,456 10,254,245

Restricted assets Cash and cash equivalents - 738,515 738,515 Cash with agent - - -

Total restricted assets - 738,515 738,515

Receivables, less current portion 279,822 - 279,822 Housing rehabilitation loans receivable 208,451 - 208,451 Assets held for sale - - - Capital assets not being depreciated 1,054,662 823,714 1,878,376 Capital assets being depreciated, net 7,218,144 13,137,279 20,355,423

Total assets 16,250,868 17,463,964 33,714,831

DEFERRED OUTFLOWS OF RESOURCES 391,908 137,698 529,606

LIABILITIES Current liabilities Accounts payable 239,996 70,999 310,995 Compensated absences 130,662 36,368 167,030 Accrued interest - - - Deposits payable 15,995 61,086 77,081 Long-term debt, current portion 500,000 - 500,000

Total current liabilities 886,653 168,453 1,055,106

The accompanying notes are an integral part of these financial statements. 12

January 6, 2021 Toledo City Council Packet Page 52 of 270

CITY OF TOLEDO Lincoln County, Oregon

STATEMENT OF NET POSITION

June 30, 2020

Governmental Business-Type Activities Activities Total

Noncurrent liabilities Net pension liability 1,822,177 666,978 2,489,155 OPEB liability 158,091 57,866 215,957 Long-term debt, less current portion 6,454,980 - 6,454,980

Total noncurrent liabilities 8,435,248 724,844 9,160,092

Total liabilities 9,321,901 893,297 10,215,198

DEFERRED INFLOWS OF RESOURCES 247,366 86,912 334,278

NET POSITION Net investment in capital assets 1,817,826 13,960,993 15,778,819 Restricted for various purposes 2,917,837 717,569 3,635,406 Unrestricted 2,337,846 1,942,890 4,280,736

Total net position $ 7,073,510 $ 16,621,452 $ 23,694,962

The accompanying notes are an integral part of these financial statements. 13

January 6, 2021 Toledo City Council Packet Page 53 of 270

CITY OF TOLEDO Lincoln County, Oregon

STATEMENT OF ACTIVITIES

For the Year Ended June 30, 2020

Net(expense) Revenue and Program Revenues Changes in Net Position

Operating Capital Charges Grants and Grants and Governmental Business-Type Functions/Programs Expenses for Services Contributions Contributions Activities Activities Totals Governmental activities General government $ 1,582,416 $ 94,093 $ - $ - $ (1,488,323) $ - $ (1,488,323) Public safety 2,252,903 148,209 44,501 - (2,060,193) - (2,060,193) Highways and streets 608,969 103,942 - - (505,027) - (505,027) Culture and recreation 382,800 84,956 16,042 - (281,802) - (281,802)

Total governmental activities $ 4,827,089 $ 431,200 $ 60,543 $ - (4,335,346) - (4,335,346)

Business-type activities Water 1,655,708 1,603,964 395 - - (51,349) (51,349) Sewer 1,194,297 1,155,253 - 552,561 - 513,517 513,517

Total business-type activities $ 2,850,005 $ 2,759,217 $ 395 $ 552,561 - 462,168 462,168

General Revenues Property taxes - general 2,106,962 - 2,106,962 Property taxes - debt service 168,868 - 168,868 Franchise fees 1,676,311 - 1,676,311 Motor fuel taxes 247,185 - 247,185 Alcohol and cigarette taxes 75,156 - 75,156 Privilege taxes 17,629 - 17,629 Intergovernmental 206,039 - 206,039 Investment earnings 170,144 63,249 233,393 Rents and leases 17,545 12,116 29,661 Miscellaneous 136,645 40,601 177,246

Total general revenues 4,822,484 115,966 4,938,450

Transfers 47,500 (47,500) -

Change in net position 534,638 530,634 1,065,272

Net position - beginning 6,588,387 16,090,818 22,679,205 Prior period adjustment (49,515) - (49,515) Net position - ending $ 7,073,510 $16,621,452 $23,694,962

The accompanying notes are an integral part of these financial statements. 14

January 6, 2021 Toledo City Council Packet Page 54 of 270

CITY OF TOLEDO Lincoln County, Oregon BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2020

Special Revenue Revolving Nonmajor Total General Street Stabilization Loan Governmental Governmental Fund Fund Fund Fund Funds Funds ASSETS Cash and cash equivalents $ 2,056,753 $ 2,635,235 $ 470,688 $ 61,664 $ 2,164,455 $ 7,388,795 Cash with agent ------Accounts receivable, net of uncollectible accounts 301,375 9,538 - - - 310,913 Prepaids ------Property taxes receiveable 45,664 - - - 3,676 49,340 Notes receivable - - - 208,451 - 208,451

Total assets 2,403,792 2,644,773 470,688 270,115 2,168,131 7,957,499

LIABILITIES Accounts payable 208,328 10,327 - - 21,341 239,996 Deposits payable 15,995 - - - - 15,995

Total liabilities 224,323 10,327 - - 21,341 255,991

DEFERRED INFLOWS OF RESOURCES Unavailable revenue Property taxes 27,783 - - - 2,236 30,019 Notes receivable - - - 208,451 - 208,451 Court fines 244,505 - - - - 244,505

Total deferred inflows of resources 272,288 - - 208,451 2,236 482,975

FUND BALANCES Restricted - 2,634,446 - 61,664 221,727 2,917,837 Committed - - 470,688 - 1,032,146 1,502,834 Assigned - - - - 890,681 890,681 Unassigned 1,907,181 - - - - 1,907,181

Total fund balances 1,907,181 2,634,446 470,688 61,664 2,144,554 7,218,533

Total liabilities, deferred inflows of resources and fund balances $ 2,403,792 $ 2,644,773 $ 470,688 $ 270,115 $ 2,168,131 $ 7,957,499

The accompanying notes are an integral part of these financial statements. 15 January 6, 2021 Toledo City Council Packet Page 55 of 270

CITY OF TOLEDO Lincoln County, Oregon

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES June 30, 2020

Total fund balances $ 7,957,499

Capital assets used in governmental activities are not financial resources and are therefore not reported in the governmental funds: Cost 16,091,689 Accumulated Depreciation (7,818,883) 8,272,806

Other long-term assets are not available as current financial resources and are therefore not reported as assets in the governmental funds. Housing rehabilitation loans receivable 208,451 Assets held for sale - 208,451

Property tax revenue is recognized in the net position of governmental activities when the taxes are levied; however, in the governmental fund statements, it is recognized when available to be used for current year operations. Taxes not collected within 60 days of the end of the year are not considered available to pay for current year operations and are therefore not reported as revenue in the governmental funds. (30,019)

Court fines and fees are recognized as revenue in the net position of governmental activities when the fines are assessed; however, in the governmental fund statements, they are recognized when available to be used for current year operations. (434,423)

Inventory is not reported at the fund level. 20,563

Amounts relating to the City's proportionate share of net pension liability or assets for the Oregon Publis Retirement System (PERS) are not reported in governmental fund statements. In the governmental fund statements, pension expense is recognized when due. The amounts consist of: Deferred outflows of resources relating to pension expense 391,908 Deferred inflows of resources relating to the return on pension assets (247,366) Net OPEB (liability) (158,091) Net pension asset (liability) (1,822,177) (1,835,725)

Long term liabilities are not due or payable in the in the current period and are therefore not reported in the governmental funds. Interest on long-term, debt is not accrued in the governmental funds, but rather, is recognized as an expenditure when due. These liabilities consist of: Compensated absences payable (130,662) Accrued interest - Bonds payable (6,954,980) (7,085,642)

Net position of governmental activities $ 7,073,510

The accompanying notes are an integral part of these financial statements 16

January 6, 2021 Toledo City Council Packet Page 56 of 270

CITY OF TOLEDO Lincoln County, Oregon STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS For the Year Ended June 30, 2020

Special Revenue Revolving Nonmajor Total General Street Stabilization Loan Governmental Government Fund Fund Fund Fund Funds Funds REVENUES Taxes Property $ 2,106,962 $ - $ - $ - $ 168,868 $ 2,275,830 Franchise 1,005,790 670,521 - - - 1,676,311 Motor fuel - 244,714 - - 2,471 247,185 Alcohol 56,065 - - - - 56,065 Cigarette 19,091 - - - - 19,091 Privilege - - - - 17,629 17,629 Licenses, permits, and fees 83,734 103,942 - - 10,359 198,035 Grants and contributions 44,501 - - - 16,042 60,543 Charges for services 84,956 - - - - 84,956 Intergovernmental charges 206,039 - - - - 206,039 State revenue sharing 52,296 - - - - 52,296 Fines 95,913 - - - - 95,913 Investment earnings 46,291 48,223 21,290 1,350 52,990 170,144 Rents and leases 17,545 - - - - 17,545 Miscellaneous 47,351 1,335 3,665 - 84,294 136,645

Total revenues 3,866,534 1,068,735 24,955 1,350 352,653 5,314,227

EXPENDITURES Current General government 1,253,225 - 504,907 - 354,092 2,112,224 Public safety 2,081,560 - - - - 2,081,560 Highways and streets - 377,281 - - - 377,281 Culture 295,840 - - - 58,434 354,274 Debt service - - - - 171,950 171,950 Capital outlay - - - - 82,378 82,378

Total expenditures 3,630,625 377,281 504,907 - 666,854 5,179,667

Excess (deficiency) of revenues over (under) expenditures 235,909 691,454 (479,952) 1,350 (314,201) 134,560

OTHER FINANCING SOURCES (USES) Transfers in - - - - 457,814 457,814 Transfers out (200,000) (210,314) - - - (410,314)

Total other financing sources (uses) (200,000) (210,314) - - 457,814 47,500

Net change in fund balances 35,909 481,140 (479,952) 1,350 143,613 182,060 Fund balances - beginning 1,920,787 2,153,306 950,640 60,314 2,000,941 7,085,988 Prior period adjustment $ (49,515) $ - $ - $ - $ - $ (49,515) Fund balances - ending $ 1,907,181 $ 2,634,446 $ 470,688 $ 61,664 $ 2,144,554 $ 7,218,533

The accompanying notes are an integral part of these financial statements 17

January 6, 2021 Toledo City Council Packet Page 57 of 270

CITY OF TOLEDO Lincoln County, Oregon

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES

For the Year Ended June 30, 2020 Net change in fund balances $182,060

Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlay as expenditures; however, in the statement of activities, the costs of these assets are allocated over their estimated useful lives and are reported as depreciation expense. Capital outlay expenditures - governmental funds 343,293 Capital asset disposals, net of related depreciation 355,744 Depreciation expense recorded in the current year (585,851) 113,186

The issuance of long-term debt (e.g. bonds, loans) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of goverhmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. This amount is the net effect of these differences in the treatment of long-term debt and related items. 485,000

Some expenses reported in the statement of activities do not require the use of current financial resources and are therefore not reported as expenditures in the governmental funds: Change in compensated absences (11,719) Change in inventory (3,625) (15,344)

Property taxes that do not meet the measurable and available criteria are not recognized as revenue in the current year in the governmental funds. In the statement of activities, property taxes are recognized when levied. Change in deferred revenue -

Pension expense or credits that do not meet the measurable and available criteria are not recognized as revenue or expense in the current year in governmental funds. In the statement of activities, pension expense or credit is recognized when determined to have been accrued. Pension expense (230,264)

Change in net position $534,638

The accompanying notes are an integral part of these financial statements. 18

January 6, 2021 Toledo City Council Packet Page 58 of 270

CITY OF TOLEDO Lincoln County, Oregon STATEMENT OF NET POSITION

PROPRIETARY FUNDS

June 30, 2020 Business -Type Activities Enterprise Funds

Nonmajor Total Water Enterprise Enterprise Water Sewer Reserve Funds Funds ASSETS Current assets Cash and cash equivalents $ 55,240 $ 197,678 $ 2,151,441 $ - $ 2,404,359 Accounts receivable 149,972 113,712 - - 263,684 Inventory 82,206 14,206 - - 96,413

Total current assets 287,418 325,596 2,151,441 - 2,764,456

Restricted assets Cash and cash equivalents - - - 738,515 738,515 Capital assets not being depreciated 353,686 470,028 - - 823,714 Capital assets being depreciated, net 8,213,926 4,923,353 - - 13,137,279

Total assets 8,855,030 5,718,977 2,151,441 738,515 17,463,964

DEFERRED OUTFLOWS OF RESOURCES 68,849 68,849 - - 137,698

LIABILITIES Current liabilities Accounts payable 27,478 16,499 6,076 20,946 70,999 Compensated absences 19,250 17,118 - - 36,368 Deposits payable 61,086 - - - 61,086

Total current liabilities 107,814 33,617 6,076 20,946 168,453

Noncurrent liabilities Net pension liability 333,489 333,489 - - 666,978 OPEB liability 28,933 28,933 - - 57,866

Total liabilities 470,236 396,039 6,076 20,946 893,297

The accompanying notes are an integral part of these financial statements.

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January 6, 2021 Toledo City Council Packet Page 59 of 270

CITY OF TOLEDO Lincoln County, Oregon STATEMENT OF NET POSITION

PROPRIETARY FUNDS

June 30, 2020 Business -Type Activities Enterprise Funds

Nonmajor Total Water Enterprise Enterprise Water Sewer Reserve Funds Funds DEFERRED INFLOWS OF RESOURCES 43,456 43,456 - - 86,912

NET POSITION Net investment in capital assets 8,567,612 5,393,381 - - 13,960,993 Restricted for: - Debt Service - - - - - System Improvement - - - 141,170 141,170 System Development - - - 576,399 576,399 Unrestricted (157,425) (45,050) 2,145,365 - 1,942,890

Total net position $ 8,410,187 $ 5,348,331 $ 2,145,365 $ 717,569 $ 16,621,452

The accompanying notes are an integral part of these financial statements.

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January 6, 2021 Toledo City Council Packet Page 60 of 270

CITY OF TOLEDO Lincoln County, Oregon

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION

PROPRIETARY FUNDS

For the Year Ended June 30, 2020

Business -Type Activities Enterprise Funds

Nonmajor Total Water Enterprise Enterprise Water Sewer Reserve Funds Funds Operating revenues Water sales $ 1,242,036 $ - $ - $ - $ 1,242,036 Water sales - Seal Rock 353,359 - - - 353,359 Sewer charges - 1,155,253 - - 1,155,253 Fees and charges 8,569 - - - 8,569 Grants and contributions 395 - - - 395 Rents and leases 12,116 - - - 12,116

Total operating revenues 1,616,475 1,155,253 - - 2,771,728

Operating expenses Cost of sales and services 1,212,568 812,670 58,088 102,772 2,186,098 Administration - - - - - Materials and supplies - - - - - Depreciation 385,052 278,855 - - 663,907

Total operating expenses 1,597,620 1,091,525 58,088 102,772 2,850,005

Operating income (loss) 18,855 63,728 (58,088) (102,772) (78,277)

The accompanying notes are an integral part of these financial statements.

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January 6, 2021 Toledo City Council Packet Page 61 of 270

CITY OF TOLEDO Lincoln County, Oregon

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION

PROPRIETARY FUNDS

For the Year Ended June 30, 2020

Business -Type Activities Enterprise Funds

Nonmajor Total Water Enterprise Enterprise Water Sewer Reserve Funds Funds Nonoperating revenues (expenses) Invesment earnings 10,484 3,114 33,596 16,055 63,249 Miscellaneous 547 3,695 - 36,359 40,601 Interest expense - - - - -

Total nonoperating revenues (expenses) 11,031 6,809 33,596 52,414 103,850

Income (loss) before contributions and transfers 29,886 70,537 (24,492) (50,358) 25,573

Loan proceeds - - - 552,561 552,561 Transfers in - 511,573 669,717 10,000 1,191,290 Transfers out (692,217) (35,000) - (511,573) (1,238,790)

Change in net position (662,331) 547,110 645,225 630 530,634

Total net position - beginning 9,072,518 4,801,221 1,500,140 716,939 16,090,818

Total net position - ending $ 8,410,187 $ 5,348,331 $ 2,145,365 $ 717,569 $ 16,621,452

The accompanying notes are an integral part of these financial statements.

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January 6, 2021 Toledo City Council Packet Page 62 of 270

CITY OF TOLEDO Lincoln County, Oregon

STATEMENT OF CASH FLOWS PROPRIETARY FUNDS

For the Year Ended June 30, 2020

Nonmajor Total Water Enterprise Enterprise Water Sewer Reserve Funds Funds

CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers $ 1,609,610 $ 1,142,448 $ - $ - $ 2,752,058 Receipts from rentals 12,116 - - - 12,116 Other receipts 8,964 - - - 8,964 Payments to employees (465,946) (492,876) - - (958,822) Payments to suppliers (750,635) (303,348) (52,012) (81,826) (1,187,822)

Net cash provided (used) by operating activities 414,109 346,224 (52,012) (81,826) 626,494

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Miscellaneous Income 547 3,695 - 552,561 556,803

Net cash provided (used) by noncapital financing activities 547 3,695 - 552,561 556,803

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES System development charges - - - 36,359 36,359 Transfers from other funds - capital purposes - - 669,717 10,000 679,717 Transfers to other funds - capital purposes (692,217) (35,000) - - (727,217) Sale of surplus property - - - - - Principal paid on capital debt - (88,400) - - (88,400) Interest paid on capital debt - (59,938) - - (59,938) Purchase of capital assets - - - (514,729) (514,729)

Net Cash provided ( used) by capital and related financing activities (692,217) (183,338) 669,717 (468,370) (674,208)

CASH FLOWS FROM INVESTING ACTIVITIES Interest income 10,484 3,114 33,596 16,055 63,249

Net cash providied (used) by investing activites 10,484 3,114 33,596 16,055 63,249

Net increase (decrease) in cash and cash equivalents (267,077) 169,695 651,301 18,420 572,338 The accompanying notes are an integral part of the financial statements. 23

January 6, 2021 Toledo City Council Packet Page 63 of 270

CITY OF TOLEDO

Lincoln County, Oregon

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS

For the Year Ended June 30, 2020

Business -Type Activities Enterprise Funds

Nonmajor Total Water Enterprise Enterprise Water Sewer Reserve Funds Funds

Cash and cash equivalents - beginning (including $720,095 in nonmajor enterprise funds reported in restricted accounts) 322,317 27,983 1,500,140 720,095 2,570,535

Cash and cash equivalents - ending (including $738,515 in nonmajor enterprise funds reported in restricted accounts) 55,240 197,678 2,151,441 738,515 3,142,873

Reconciliation of operating income (loss) to net cash provided (used) by operating activities Operating Income (loss) 18,855 63,728 (58,088) (102,772) (78,277) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation 385,052 278,855 - - 663,907 Capital contributions - - - - (Increase) decrease in: Receivables 7,104 (12,805) - - (5,701) Inventories (9,352) (2,696) - - (12,049) Deferred outflows of resources 35,310 35,310 - - 70,620 Increase (decrease) in: Accounts payable (5,363) 15,133 6,076 20,946 36,792 Compensated absences 2,846 (3,847) - - (1,001) Customer deposits 7,111 - - - 7,111 Net pension/OPEB liability (12,483) (12,483) - - (24,966) Deferred inflows of resources (14,971) (14,971) - - (29,942)

Net cash provided (used) by

operating activities $ 414,109 $ 346,224 $ (52,012) $ (81,826) $ 626,495 The accompanying notes are an integral part of these financial statements.

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January 6, 2021 Toledo City Council Packet Page 64 of 270

NOTES TO BASIC FINANCIAL STATEMENTS

January 6, 2021 Toledo City Council Packet Page 65 of 270

CITY OF TOLEDO Lincoln County, Oregon

NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020

I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Description of Government-Wide Financial Statements

The government-wide financial statements (i.e., the statement of net position and the statements of activities) report information on all of the activities of the City. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support.

B. Reporting Entity

The City of Toledo was incorporated in 1905 and is situated on a bend of the Yaquina River, surrounded by wooded hills. Toledo is just seven miles inland from the Central Oregon Coast and is the only inland coastal community with a deep-water channel. The historic town cascades over the hillsides to the river. The mission of Toledo’s city government is to provide efficient, and necessary public services that protect and enhance the quality of life in Toledo, now and in the future, as determined by citizens, law, and available economic resources. The City provides basic services to citizens within the city limits. Control of the City is vested in its mayor and city council, elected to office by voters within the City.

C. Basis of Presentation - Government-Wide Financial Statements

While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities incorporate data from governmental funds, while the business-type activities incorporate data from enterprise funds. Separate financial statements are provided for all governmental and proprietary funds. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

D. Basis of Presentation – Fund Financial Statements

The fund financial statements provide information about the government’s funds. Separate financial statements for each fund category - governmental and proprietary - are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements.

The City reports the following major governmental funds: General Fund – The General Fund is the primary operating fund of the City. It accounts for all financial resources except those required to be accounted for in another fund. The primary source of revenue is property taxes.

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Special Revenue Fund Street Fund – The Street Fund accounts for the maintenance, operation, and construction of the City’s streets. The primary sources of revenue are state shared highway funds.

Stabilization Fund – The Stabilization Fund is used to accumulate funds for future expenditures, including expected increases in PERS contribution rates, insurance costs, and fluctuations in General Fund revenues. The primary source of revenue is transfers.

Revolving Loan Fund – The Revolving Loan Fund accounts for the repayment and relending of funds originally obtained through federal programs. The primary source of revenue is loan repayments.

Capital Projects Fund

Water Construction Fund – The Water Construction Fund accounts for bond funded projects.

Debt Service Fund – The Debt Service Fund accounts for the repayment of the City’s long-term debt. The primary source of revenue is property taxes. The primary use of revenue is for the payment of principal and interest due on long-term debt.

The City reports the following major proprietary funds:

Enterprise Funds

Water Fund – The Water Fund accounts for the resources and expenses related to the supply, treatment, and distribution of water. The primary source of revenue is user fees.

Sewer Fund – The Sewer Fund accounts for the resources and expenses related to the collection and treatment of wastewater. The primary source of revenue is user fees.

Water Reserve Fund – The Water Reserve Fund is used to accumulate funds for future system development costs. The primary source of revenue is transfers.

Additionally, the City reports the following nonmajor funds: Special Revenue Funds Forfeiture Revenue Fund – The Forfeiture Revenue Fund accounts for amounts received from government agencies. Grant Fund – The Grant Fund accounts for financial resources from various grants. The primary use of revenue is expenditures for meeting purposes of the grants.

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City Council Strategic Reserve Fund – The City Council Strategic Reserve Fund accounts for income from loan repayments to be used for future expenses at the Council’s discretion. Solid Waste Fund – The Solid Waste Fund is used to accumulate funds dedicated to landfill closure expenses. The primary source of revenue is user fees.

911 System Fund – The 911 System Fund accounts for the operation of the 911 call center. The primary source of revenue is from 911 Oregon State Tax revenues.

General Reserve Fund – The General Reserve Fund is used to accumulate funds for future equipment expenditures. The primary source of revenue is transfers.

Library Reserve Fund – The Library Reserve Fund is used to accumulate funds for future library programs, maintenance, and equipment costs.

Footpaths and Bicycle Trail Fund – The Footpaths and Bicycle Trail Fund accounts for required expenditures of state highway funds dedicated to the development and maintenance of footpaths and bicycle trails. The primary source of revenue is state highway taxes.

Street Reserve Fund – The Street Reserve Fund is used to accumulate funds for future maintenance, operation, and construction of the City’s streets. The primary source of revenue is transfers.

Public Works Equipment Reserve Fund – The Public Works Equipment Reserve Fund is used to accumulate funds for future equipment acquisitions. The primary source of revenue is transfers.

Capital Projects Fund

Building and Property Reserve Fund – The Building and Property Reserve Fund is used to accumulate funds for future building and property purchases. The primary source of revenue is transfers committed by the City Council.

Enterprise Funds

System Development Fund – The System Development Fund is used to accumulate funds for future system development costs. The primary sources of revenue are user fees and transfers.

Sewer Reserve Fund – The Sewer Reserve Fund is used to accumulate funds for system development. The primary source of revenue is transfers.

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During the course of operations, the government has activity between funds for various purposes. Any residual balances outstanding at year end are reported as due from/to other funds and advances to/from other funds. While these balances are reported in the fund financial statements, certain eliminations are made in preparation of the government-wide financial statements. Balances between the funds included in governmental activities are eliminated so that only the net amount is included as internal balances in the governmental activities column. Similarly, balances between the funds included in business-type activities are eliminated so that only the net amount is included as internal balances in the business-type activity column.

Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental activities are eliminated so that only the net amount is included as transfers in the governmental activities column. Similarly, balances between the funds included in business-type activities are eliminated so that only the net amount is included as transfers in the business-type activities column.

E. Measurement Focus and Basis of Accounting

The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows. Property taxes are recognized as revenue in the year in which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, and claims and judgments, are recorded only when payment is due.

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General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources.

Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year-end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year-end). All other revenue items are considered to be measurable and available only when cash is received by the government.

The proprietary funds are reported using the economic resources measurement focus and the accrual basis of accounting.

F. Budgetary Information

The City budgets all funds in accordance with the requirements of state law. Annual appropriated budgets are adopted for the general, special revenue, debt service, enterprise, and internal service funds. All funds are budgeted on the modified accrual basis of accounting.

The City begins its budgeting process by appointing budget committee members. The budget officer prepares a budget, which is reviewed by the budget committee. The budget is then published in proposed form and is presented at public hearings to obtain taxpayer comments and approval from the budget committee. The budget is legally adopted by the city council by resolution prior to the beginning of the City's fiscal year. The council resolution authorizing appropriations for each fund sets the level by which expenditures cannot legally exceed appropriations. Total personnel services, materials and services, debt service, capital outlay, and contingency are the levels of control for the funds established by the resolution. The detailed budget document, however, is required to contain more specific detailed information for the aforementioned expenditure categories and management may revise the detailed line item budgets within appropriation categories. Unexpected additional resources may be added to the budget through the use of a supplemental budget and appropriation resolution. Supplemental budgets less than 10% of a fund's original budget may be adopted by the city council at a regular council meeting. A supplemental budget greater than 10% of a fund's original budget requires hearings before the public, publication in newspapers, and approval by the city council. Original and supplemental budgets may be modified by the use of appropriation transfers between the levels of control. Such transfers require approval by the city council. During the year, there were no supplemental budgets. The City does not use encumbrances and appropriations lapse at year-end.

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Budget amounts shown in the financial statements reflect the original budget amounts and final budget amounts.

G. Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position/Fund Balance

1. Cash and Cash Equivalents

The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition.

2. Restricted Assets

Assets whose use is restricted for debt service, facilities improvement and construction, grant projects, or by other agreement are segregated on the Statement of Net Position

3. Investments

State statutes authorize the City to invest in legally issued general obligations of the United States, the agencies and instrumentalities of the United States and the states of Oregon, Washington, Idaho, or California, certain interest-bearing bonds, time deposit open accounts, certificates of deposit, and savings accounts in banks, mutual savings banks, and savings and loan associations that maintain a head office or a branch in this state in the capacity of a bank, mutual savings bank, or savings and loan association, and share accounts and savings accounts in credit unions in the name of, or for the benefit of, a member of the credit union pursuant to a plan of deferred compensation.

4. Accounts Receivable

Receivables are recorded as revenue when earned. No allowance for uncollectible accounts has been established, as management deems all receivables collectible.

5. Interfund Receivables and Payables

During the course of operations, numerous transactions occur between individual funds that may result in amounts owed between funds. Those related to goods and services type transactions are classified as “due to and from other funds.” Short-term interfund loans are reported as “interfund receivables and payables.” Long-term interfund loans (noncurrent portion) are reported as “advances from and to other funds.” Interfund receivables and payables between funds are eliminated in the statement of net position.

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Inventory of supplies is valued at cost using the first-in, first-out method. Inventory consists of materials for use in the public works, water, and sewer departments.

7. Capital assets

Capital assets, which include property, plant, and equipment, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $10,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost where no historical records exist. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance or repairs that do not add to the value of an asset or materially extend its life are charged to expenditures as incurred and are not capitalized. Major capital outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant, and equipment of the City are depreciated using the straight-line method over the following estimated useful lives: Assets Years Equipment and vehicles 5-25 Buildings, structures, and infrastructure 5-40

8. Deferred Outflows/Inflows of Resources (Non-Pension Related)

In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period and so will not be recognized as an outflow of resources (expense/expenditure) until that time.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement elements, deferred inflows of resources, represents an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time. The City has only one type of item, which arises only under a modified accrual basis of accounting, which qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet.

The governmental funds report unavailable revenues from property taxes. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.

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9. Net Position Flow Assumption

Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted – net position and unrestricted – net position in the government-wide financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted – net position to have been depleted before unrestricted – net position is applied.

10. Fund Balance Flow Assumption

Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned, fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

11. Fund Balance Policies

Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed fund balance) or an assignment (assigned fund balance).

The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decision- making authority. The City Council is the highest level of decision-making authority for the government that can, by adoption of a resolution prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the resolution remains in place until a similar action is taken (the adoption of another resolution) to remove or revise the limitation.

Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The City Council (council) has by resolution authorized the City Manager to assign fund balance. The council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year’s appropriated budget.

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Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential to either remove or revise a commitment.

The City reports fund equity in accordance with GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. The following classifications describe the relative strength of the spending constraints:

• Nonspendable fund balance – amounts that are in nonspendable form (such as inventory) or are required to be maintained intact.

• Restricted fund balance – amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government), through constitutional provisions, or by enabling legislation.

• Committed fund balance – amounts constrained to specific purposes by the City itself, using its highest level of decision-making authority (i.e. city council). To be reported as committed, amounts cannot be used for any other purpose unless the City takes the same highest level action to remove or change the constraint.

• Assigned fund balance – amounts that City intends to use for a specific purpose. Intent can be expressed by city council or by an official or body to which the city council delegates authority.

• Unassigned fund balance – amounts that are available for any purpose. Positive amounts are reported only in the General Fund.

The City has not formally adopted a minimum fund balance policy.

H. Revenues and Expenditures/Expenses

1. Program Revenues

Amounts reported as program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions (including special assessments) that are restricted to meeting the operational or capital requirements of a particular function or segment. All taxes, including those dedicated for specific purposes and other intentionally dedicated resources are reported as general revenues rather than as program revenues.

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2. Property Taxes

Under state law, county governments are responsible for extending authorized property tax levies, computing tax rates, billing and collecting all property taxes, and making periodic remittances of collection to entities levying taxes. Property taxes are levied and become a lien as of July 1 on property values assessed as of June 30. Property taxes are payable in three installments, which are due on November 15, February 15, and May 15.

3. Compensated Absences

Vacation

The City’s policy permits employees to accumulate earned but unused vacation benefits, which are eligible for payment upon separation from government service. The liability for such leave is reported as incurred in the government-wide financial statements. A liability for those amounts is recorded in the governmental funds only if the liability has matured as a result of employee resignations or retirements. The liability for compensated absences includes salary-related benefits, where applicable.

Sick leave

Accumulated sick leave lapses when employees leave the employ of the City and, upon separation from service, no monetary obligation exists.

4. Pensions

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Oregon Public Employees Retirement Systems (PERS) and additions to/deductions from PERS’ fiduciary net position have been determined on the same basis as they are reported by PERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

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5. Proprietary Fund Operating and Nonoperating Revenues and Expenses

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary fund’s principal ongoing operations. The principal operating revenue of the proprietary funds are charges for services provided. Operating expenses for the proprietary funds include the cost of services and administrative expenses. All revenues and expenses not meeting these definitions are reported as nonoperating revenues and expenses.

I. Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures; accordingly, actual results could differ from those estimates.

II. DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS

A. Deposits and Investments

The City of Toledo maintains a cash and cash equivalents pool that is available for use by all funds. Each fund type's portion of this pool is displayed on the fund financial statements as cash and cash equivalents. Additionally, several funds held separate cash accounts. Interest earned on pooled cash and investments is allocated to participating funds.

Investments, including amounts held in pooled cash and investments, are stated at fair value. In accordance with Governmental Accounting Standards Board (GASB) Statement No. 72, Fair Value Measurement and Application, investments with a remaining maturity of more than one year at the time of purchase are stated at fair value.

The City participates in an external investment pool (State of Oregon Local Government Investment Pool). The Pool is not registered with the U.S. Securities and Exchange Commission as an investment company. The State’s investment policies are governed by the Oregon Revised Statutes (ORS) and the Oregon Investment Council (OIC).

The State Treasurer is the investment officer for the OIC and is responsible for all funds in the State Treasury.

These funds are invested exercising reasonable care, skill, and caution. Investments in the Pool are further governed by portfolio guidelines issued by the Oregon Short-Term Fund Board, which established diversification percentages and specifies the types and maturities of investments. The

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portion of the external investment pool which belongs to local government investment participants is reported in an Investment Trust Fund in the State’s Comprehensive Annual Financial Report (CAFR). A copy of the State’s CAFR may be obtained at the Oregon State Treasury, 350 Winter St. N.E., Salem, Oregon 97310-0840.

Fair Value Measurement

Fair value is defined as the price that would be received to sell an asset or price paid to transfer a liability in an orderly transaction between market participants at the measurement date. Observable inputs are developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs are developed based on the best information available about the assumptions market participants would use in pricing the asset. The classification of securities within the fair value hierarchy is based on the activity level in the market for the security type and the inputs used to determine their fair value, as follows:

• Level 1 – Unadjusted quoted prices for identical investments in active markets.

• Level 2 – Observable inputs other than quotes market prices; and,

• Level 3 – Unobservable inputs.

There were no transfers of assets or liabilities among the three levels of the fair value hierarchy for the year ended June 30, 2020.

Fair values of assets measured on a recurring basis at June 30, 2020 are as follows:

Level 2 Investments Oregon Local Government Investment Pool $ 10,375,946

Credit Risk

Oregon statutes authorize the City to invest in obligations of the U.S. Treasury and U.S. agencies, bankers’ acceptances, repurchase agreements, commercial paper rated A-1 by Standard & Poor’s Corporation or P-1 by Moody’s Commercial Paper Record, and the Local Government Investment Pool. The City has not adopted a formal policy regarding credit risk; however, investments comply with state statutes.

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Investments

As of June 30, 2020, the City had the following investments:

Quality Rating Maturities Fair Value

Oregon Local Government Investment Pool Unrated - $ 10,375,946

Interest Rate Risk

The City does not have a formal policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increases in interest rates.

Concentration of Credit Risk

The City does not have a formal policy that places a limit on the amount that may be invested in any one insurer.

Custodial Credit Risk – Investments

This is the risk that, in the event of the failure of a counterparty, the City will not be able to recover the value of its investments that are in the possession of an outside party. The City does not have a policy that limits the amount of investments that can be held by counterparties.

Custodial Credit Risk – Deposits

This is the risk that, in the event of a bank failure, the City’s deposits may not be returned. All City deposits not covered by Federal Depository Insurance Corporation (FDIC) insurance are covered by the Public Funds Collateralization Program (PFCP) of the State of Oregon, organized in accordance with ORS 295. The PFCP is a shared liability structure for participating bank depositories. Barring any exceptions, a bank depository is required to pledge collateral valued at a minimum of 10% of their quarter-end public fund deposits if they are considered well capitalized, 25% of their quarter- end public fund deposits if they are considered adequately capitalized, or 110% of their quarter-end public fund deposits if they are considered undercapitalized or assigned to pledge 110% by the Office of the State Treasurer. In the event of a bank failure, the entire pool of collateral pledged by all qualified Oregon public funds bank depositories is available to repay deposits of public funds of government entities.

The City holds accounts at Bank of the West, for which deposits are insured by the FDIC up to $250,000. At June 30, 2020, the City had deposits of $155,423 insured by the FDIC, and $0 collateralized under the PFCP.

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Deposits

The City's deposits and investments at June 30, 2020 are as follows:

Cash on hand $ 300 Checking account 155,423 Total investments 10,375,946

Total deposits and investments $ 10,531,669

Cash and investments by fund: Governmental activities - unrestricted General Fund $ 2,056,753 Street Fund 2,635,235 Revolving Loan Fund 61,664 Stabilization Fund 470,688 Nonmajor governmental funds 2,164,455

Total governmental activities - unrestricted 7,388,795

Business-type activities - unrestricted Water Fund 55,240 Sewer Fund 197,678 Water Reserve Fund 2,151,441 Nonmajor enterprise funds -

Total business-type activities - unrestricted 2,404,359

Total unrestricted cash and investments 9,793,154

Business-type activities - restricted Nonmajor enterprise funds 738,515

Total restricted cash and investments 738,515

Total cash and investments $ 10,531,669

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B. Restricted Assets

Restricted assets are for debt service, the revolving loan program, and system development.

Accounts Receivable Receivables as of June 30, 2020 are as follows:

Business- Governmental Type Activities Activities Total Receivables Franchise fees $ 3 1,091 $ - $ 31,091 Court fines, net of uncollectible accounts 287,653 - 287,653 Utilities - 263,684 263,684 Other 23,260 - 23,260

Total receivables 342,004 263,684 605,688

During the year, the City purchased new court software. In the past, the City has been unable to collect a significant portion of its court fines, but could not definitize the amounts that should be written off. When implementing the new software, management cleaned up old accounts that were no longer collectible (either 10 or 15 years old, per the statute of limitations), leaving a balance of $575,306 at year-end. Management estimates at least half of the court fines balance will be uncollectible, so $287,653 has been recorded as an allowance for doubtful accounts, resulting in a net receivables balance of $287,306. The new software will help the City determine the actual rate of collectability of its accounts as time progresses. As this occurs, the City will make adjustments to amounts reported as collectible.

C. Deferred Inflows/Deferred Outflows

Deferred inflows and outflows of resources summarized on the statement of net position are comprised of the following: Deferred Outflows of Deferred Inflows of Resources Resources Net pension liability - PERS $ 512,419 $ 282,028 OPEB liability - medical insurance 17,187 52,250

$ 529,606 $ 334,278

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D. Capital Assets

Capital asset activity for the year ended June 30, 2020 was as follows:

Beginning Ending Balance Increases Decreases Balance Governmental activities

Capital assets not being depreciated Land $ 726,070 $ - $ - $ 726,070 Work in process 279,685 48,907 - 328,592

Total capital assets not being depreciated 1,005,755 48,907 - 1,054,662

Capital assets being depreciated Buildings and structures 3,710,744 - - 3,710,744 Equipment and vehicles 3,250,345 294,386 (72,640) 3,472,091 Land improvements 1,998,799 - - 1,998,799 Infrastructure 5,855,393 - - 5,855,393

Total capital assets being depreciated 14,815,281 294,386 (72,640) 15,037,027

Less accumulated depreciation for Buildings and structures (1,647,073) (101,547) - (1,748,621) Equipment and vehicles (1,944,082) (183,735) 69,313 (2,058,503) Land improvements (1,240,217) (55,643) - (1,295,860) Infrastructure (2,470,973) (244,926) - (2,715,899)

Total accumulated depreciation (7,302,345) (585,851) 69,313 (7,818,883)

Total capital assets being depreciated, net 7,512,936 (291,466) (3,327) 7,218,144

Governmental activities capital assets, net $ 8,518,691 $ (242,558) $ (3,327) $ 8,272,806

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Beginning Ending Balance Increases Decreases Balance Business-type activities

Capital assets not being depreciated Land $ 823,714 $ - $ - $ 823,714 Work in process 16,288 - (16,288) -

Total capital assets not being depreciated 840,002 - (16,288) 823,714

Capital assets being depreciated Buildings and structures 4,846,606 - (1,785,988) 3,060,618 Equipment and vehicles 931,282 64,153 (81,732) 913,703 Land improvements 77,980 - - 77,980 Infrastructure 21,271,139 625,065 (21,527) 21,874,677

Total capital assets being depreciated 27,127,007 689,218 (1,889,247) 25,926,978

Less accumulated depreciation for Buildings and structures (4,543,084) (14,940) 1,784,289 (2,773,736) Equipment and vehicles (464,508) (46,995) 70,288 (441,215) Land improvements (34,914) (2,249) - (37,162) Infrastructure (8,959,614) (599,723) 21,527 (9,537,810)

Total accumulated depreciation (14,002,119) (663,907) 1,876,104 (12,789,922)

Total capital assets being depreciated, net 13,124,888 25,311 (13,143) 13,137,056

Business-type activities capital assets, net $13,964,890 $ 25,311 $ (29,431) $13,960,770

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June 30, 2020

Capital assets are reported on the statement of net position as follows:

Accumulated Net Capital Capital Assets Depreciation Assets Governmental activities Land $ 726,070 $ - $ 726,070 Work in process 328,592 - 328,592 Buildings and structures 3,710,744 (1,748,620) 1,962,124 Equipment and vehicles 3,472,091 (2,058,504) 1,413,587 Land improvements 1,998,799 (1,295,860) 702,939 Infrastructure 5,855,393 (2,715,899) 3,139,494

Total governmental activities capital assets 16,091,689 (7,818,883) 8,272,806

Business-type activities Land 823,714 - 823,714 Work in process - - - Buildings and structures 3,060,618 (2,773,735) 286,883 Equipment and vehicles 913,703 (441,214) 472,488 Land improvements 77,980 (37,163) 40,817 Infrastructure 21,874,677 (9,537,810) 12,336,867

Total business-type activities capital assets 26,750,692 (12,789,923) 13,960,769

Total capital assets $ 42,842,381 $ (20,608,805) $ 22,233,576

Depreciation expense was charged to functions/programs of the City as follows: Governmental activities General government $ 105,386 Public safety 171,343 Highways and streets 280,596 Culture and recreation 28,526

Total governmental activities 585,851

Business-type activities Water 385,052 Sewer 278,855

Total business-type activities $ 663,907

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CITY OF TOLEDO Lincoln County, Oregon NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020 E. Interfund Transactions

Operating transfers are reflected as other financing sources (uses) in the governmental and proprietary funds. Interfund transfers during the year consisted of: Transfers in: Nonmajor Nonmajor Stabilization Governmental Water Enterprise General Fund Fund Funds Sewer Fund Reserve Fund Funds Total Transfers out:

Governmental activities General Fund $ - $ - $ 200,000 $ - $ - $ - $ 200,000 Street Fund - - 210,314 - - - 210,314 Stabilization Fund ------Nonmajor governmental funds ------

Total governmental activities - - 410,314 - - - 410,314

Business-type activities Water Fund - - 22,500 - 669,717 - 692,217 Sewer Fund - - 25,000 - - 10,000 35,000

Total business-type activities - - 47,500 - 669,717 10,000 727,217

Total $ - $ - $ 457,814 $ - $ 669,717 $ 10,000 1,137,531$

The principal purpose of the interfund transfers in was to transfer funds into reserve funds for future expenses.

F. Compensated Absences The following is a summary of compensated absences transactions for the year:

Beginning Ending Balance Additions Reductions Balance Governmental activities Compensated absences $ 118,943 $ 11,719 $ - $ 130,662

Business-type activities Compensated absences $ 39,979 $ - $ 1,479 $ 38,500

The General, Water, and Sewer Funds have traditionally been used to liquidate compensated absence liabilities.

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CITY OF TOLEDO Lincoln County, Oregon

NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020

G. Long-Term Liabilities 1. Changes in Long-Term Liabilities The following is a summary of long-term liabilities transactions for the year: Interest Original Beginning Ending Due Within Rate Amount Balance Additions Reduction Balance One Year Governmental activities Full Faith and Credit Refunding Bonds, Series 2016 3.00-4.00%$ 6,620,000 $ 5,820,000 $ - $ (340,000) $ 5,480,000 $ 350,000 General Obligation Refunding Bonds, Series 2016 2.00-4.00% 1,170,000 785,000 - (145,000) 640,000 150,000 Premium - Refunding Bonds, Series 2016 984,286 899,209 - (64,229) 834,980 - Total governmental activities $ 8,774,286 $ 7,504,209 $ - $ (549,229) $ 6,954,980 $ 500,000

2. Interest Expense Interest expense was charged to function/programs of the City as follows: Governmental activities Interest on long-term debt $ 26,950

Business-type activities Water 166,827 Sewer 59,073 Total business-type activities $ 225,900

3. Advance Refunding

On October 20, 2016, The City issued $6,620,000 of full faith and credit refunding bonds and $1,170,000 of general obligation refunding bonds with interest rates of 2% to 4% and annual maturities from April 2017 through June 2024.

The net proceeds of $8,774,286 (after issuance costs of $108,990, plus premium of $984,286) were used to refund various serial bonds with a total principal amount of $9,081,941 and interest rates of 4.25% to 5%. The net proceeds were used to purchase U.S. government securities. Those securities were deposited into an irrevocable trust with an escrow agent to provide for future debt service payments on the refunded bonds. As a result, the refundable bonds are considered to be defeased, and the related liability for the bonds has been removed from the City’s liabilities.

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June 30, 2020

The advance refunding was done in order to reduce debt payments in the long-term. The refunding decreased the City’s total debt service payments by approximately $1.3 million. The transaction resulted in an economic gain (difference between present value of the debt services payments on the old and new debt) of $155,507.

4. Governmental Activity – Full Faith and Credit Refunding Bonds and General Obligation Refunding Bonds Series 2016

Full faith and credit bonds and general obligation bonds are direct obligations that pledge the full faith and credit of the City and are payable from ad valorem debt service levy proceeds. As noted above, the City’s outstanding full faith and credit bonds and general obligation bonds represent funding primarily for the defeasance of various serial bonds. Interest is fixed and ranges between 2% and 4%. Interest rates increase in accordance with original bond documents. Interest is due semiannually on April 1 and October 1 for the full faith and credit bonds and June 1 and December 1 for the general obligation bonds. Principal is due annually on April 1 and June 1 for the full faith and credit and general obligation bonds, respectively. The Debt Service Fund has traditionally been used to liquidate long-term debt related to the full faith and credit and general obligation bonds.

On October 20, 2016, The city issued full faith and credit bonds and general obligation bonds of $6,620,000 (par value) and $1,170,000, respectively, with interest rates of 2% to 4% to advance refund the City’s general obligation bonds series 2005 and its sewer revenue installment bonds #1 and #2 and LOCAP series 2012A bonds. The Debt Service Fund has traditionally been used to liquidate long-term debt related to the full faith and credit and general obligation bonds.

As a result of the refunding, the City reduced its total debt service requirements by $178,582, which resulted in an economic gain (difference between present value of the debt services payments on the old and new debt) of $155,507.

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CITY OF TOLEDO Lincoln County, Oregon

NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020

5. Governmental Activity - Future Maturities of Long-Term Liabilities

Year Ending Bonds June 30 Principal Interest Total

2021$ 500,000 $ 238,300 $ 738,300 2022$ 515,000 $ 224,800 $ 739,800 2023$ 540,000 $ 204,200 $ 744,200 2024$ 560,000 $ 182,600 $ 742,600 2025$ 405,000 $ 160,200 $ 565,200 2026-2030$ 2,280,000 $ 544,800 $ 2,824,800 2031-2033$ 1,320,000 $ 96,200 $ 1,416,200 $ 6,120,000 $ 1,651,100 $ 7,771,100

6. New Debt – Wastewater System Improvements

In April 2019, the City Council approved a financing contract with Business Oregon for the Sewer Force Mainline Replacement and Collection System Improvements in the amount of $650,000. Of this amount, $325,000 is a grant and $325,000 is a loan at 2.77% interest for 30 years. The City has completed the project and is waiting for Business Oregon to close out the project on its end.

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NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020

H. Constraints on Fund Balances Constraints on fund balances reported on the balance sheet as follows:

Nonmajor Total Revolving Stabilization Governmental Governmental General Fund Street Fund Loan Fund Fund Funds Funds Fund balances: Restricted for: Bond projects $ - $ - $ - $ - $ 54,471 $ 54,471 Debt service - - - - 27,558 27,558 Street maintenance & improvements - 2,634,446 - - - 2,634,446 Disaster preparedness - - - - 15,021 15,021 Grant projects - - - - 98,527 98,527 Housing rehabilitation loans - - 61,664 - - 61,664 Footpaths & bicycle trails - - - - 26,150 26,150 Committed for: General reserve - - - - 396,886 396,886 Building & property reserve - - - - 635,260 635,260 Revenue stabilization - - - 470,688 - 470,688 Assigned to: Operating projects - - - - 4,314 4,314 City Council directed projects - - - - 42,065 42,065 Landfill closure costs - - - - 196,256 196,256 911 system costs - - - - 61,080 61,080 Library costs - - - - 20,186 20,186 Street improvements - - - - 379,247 379,247 Public works - - - - 187,533 187,533 Unassigned 1,907,181 - - - - 1,907,181

Total fund balances $ 1,907,181 $ 2,634,446 $ 61,664 $ 470,688 $ 2,144,554 $ 7,218,533

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June 30, 2020

III. OTHER INFORMATION

A. Risk Management

The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the City carries commercial insurance. There was no significant reduction in insurance coverage from the previous year. There were no insurance settlements exceeding insurance coverage in any of the past three years.

B. Retirement Plans

1. Oregon Public Employees Retirement System

General Information about the Pension Plan

Plan Description

Employees of the City of Toledo are provided with pensions through the Oregon Public Employees Retirement System (OPERS) a cost-sharing multiple-employer defined benefit pension plan, the Oregon Legislature has delegated authority to the Public Employees Retirement Board to administer and manage the system. All benefits of the System are established by the legislature pursuant to ORS Chapters 238 and 238A. Tier One/Tier Two Retirement Benefit plan, established by ORS Chapter 238, is closed to new members hired on or after August 29, 2003. The Pension Program, established by ORS Chapter 238A, provides benefits to members hired on or after August 29, 2003. OPERS issues a publicly available Comprehensive Annual Financial Report and Actuarial Valuation that can be obtained at http://www.oregon.gov/pers/Pages/Financials/Actuarial-Financial-Information.aspx.

Benefits Provided

Tier One/Tier Two Retirement Benefit ORS Chapter 238

Pension Benefits

The PERS retirement allowance is payable monthly for life. It may be selected from 13 retirement benefit options. These options include survivorship benefits and lump-sum refunds. The basic benefit is based on years of service and final average salary. A percentage (2.0 percent for police and fire employees, 1.67 percent for general service employees) is multiplied by the number of years of service and the final average salary. Benefits may also be calculated under either a formula plus annuity (for members who were contributing before August 21, 1981) or a money match computation if a greater benefit results.

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June 30, 2020 A member is considered vested and will be eligible at minimum retirement age for a service retirement allowance if he or she has had a contribution in each of five calendar years or has reached at least 50 years of age before ceasing employment with a participating employer (age 45 for police and fire members). General service employees may retire after reaching age 55. Police and fire members are eligible after reaching age 50. Tier One general service employee benefits are reduced if retirement occurs prior to age 58 with fewer than 30 years of service. Police and fire member benefits are reduced if retirement occurs prior to age 55 with fewer than 25 years of service. Tier Two members are eligible for full benefits at age 60. The ORS Chapter 238 Defined Benefit Pension Plan is closed to new members hired on or after August 29, 2003.

Death Benefits

Upon the death of a non-retired member, the beneficiary receives a lump-sum refund of the member’s account balance (accumulated contributions and interest). In addition, the beneficiary will receive a lump-sum payment from employer funds equal to the account balance, provided one or more of the following conditions are met: • the member was employed by a PERS employer at the time of death, • the member died within 120 days after termination of PERS-covered employment, • the member died as a result of injury sustained while employed in a PERS-covered job, or • the member was on an official leave of absence from a PERS-covered job at the time of death.

Disability Benefits

A member with 10 or more years of creditable service who becomes disabled from other than duty-connected causes may receive a non-duty disability benefit. A disability resulting from a job-incurred injury or illness qualifies a member (including PERS judge members) for disability benefits regardless of the length of PERS-covered service. Upon qualifying for either a non-duty or duty disability, service time is computed to age 58 (55 for police and fire members) when determining the monthly benefit.

Benefit Changes

After Retirement Members may choose to continue participation in a variable equities investment account after retiring and may experience annual benefit fluctuations due to changes in the market value of equity investments. Under ORS 238.360 monthly benefits are adjusted annually through cost-of-living (COLA) changes. The COLA is capped at 2.0 percent.

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NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020 OPSRP Defined Benefit Pension Program (OPSRP DB)

Pension Benefits

The Pension Program (ORS Chapter 238A) provides benefits to members hired on or after August 29, 2003. This portion of OPSRP provides a life pension funded by employer contributions. Benefits are calculated with the following formula for members who attain normal retirement age: Police and fire: 1.8 percent is multiplied by the number of years of service and the final average salary. Normal retirement age for police and fire members is age 60 or age 53 with 25 years of retirement credit. To be classified as a police and fire member, the individual must have been employed continuously as a police and fire member for at least five years immediately preceding retirement.

General service: 1.5 percent is multiplied by the number of years of service and the final average salary. Normal retirement age for general service members is age 65, or age 58 with 30 years of retirement credit.

A member of the OPSRP Pension Program becomes vested on the earliest of the following dates: the date the member completes 600 hours of service in each of five calendar years, the date the member reaches normal retirement age, and, if the pension program is terminated, the date on which termination becomes effective.

Death Benefits

Upon the death of a non-retired member, the spouse or other person who is constitutionally required to be treated in the same manner as the spouse, receives for life 50 percent of the pension that would otherwise have been paid to the deceased member.

Disability Benefits

A member who has accrued 10 or more years of retirement credits before the member becomes disabled or a member who becomes disabled due to job-related injury shall receive a disability benefit of 45 percent of the member’s salary determined as of the last full month of employment before the disability occurred.

Benefit Changes After Retirement

Under ORS 238A.210 monthly benefits are adjusted annually through cost-of-living changes. Under current law, the cap on the COLA in fiscal year 2015 and beyond will vary based on 1.25 percent on the first $60,000 of annual benefit and $750 plus 0.15 percent on annual benefits above $60,000.

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NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020 OPSRP Individual Account Program (OPSRP IAP)

Pension Benefits

The Individual Account Program (IAP) is a defined contribution pension plan. An IAP member becomes vested on the date the employee account is established or on the date the rollover account was established. If the employer makes optional employer contributions for a member, the member becomes vested on the earliest of the following dates: the date the member completes 600 hours of service in each of five calendar years, the date the member reaches normal retirement age, the date the IAP is terminated, the date the active member becomes disabled, or the date the active member dies.

Upon retirement, a member of the OPSRP Individual Account Program (IAP) may receive the amounts in his or her employee account, rollover account, and vested employer account as a lump-sum payment or in equal installments over a 5-, 10-, 15-, 20-year period or an anticipated life span option. Each distribution option has a $200 minimum distribution limit.

Death Benefits

Upon the death of a non-retired member, the beneficiary receives in a lump sum the member’s account balance, rollover account balance, and vested employer optional contribution account balance. If a retired member dies before the installment payments are completed, the beneficiary may receive the remaining installment payments or choose a lump-sum payment.

Recordkeeping

OPERS contracts with VOYA Financial to maintain IAP participant records.

Contributions

Employer Contributions

PERS funding policy provides for monthly employer contributions at actuarially determined rates. These contributions, expressed as a percentage of covered payroll, are intended to accumulate sufficient assets to pay benefits when due. This funding policy applies to the PERS Defined Benefit Plan and the Other Postemployment Benefit Plans. Employer contribution rates during the period were based on the December 31, 2015 actuarial valuation. The rates based on a percentage of payroll, first became effective July 1, 2017. Employer contributions for the year ended June 30, 2020 were $399,052, excluding amounts to fund employer specific liabilities. The rates in effect for the fiscal year ended June 30, 2020 were 31.17 percent for Tier One/Tier Two General Service Member, 31.17 percent for Tier

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CITY OF TOLEDO Lincoln County, Oregon

NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020 One/Tier Two Police and Fire, 21.57 percent for OPSRP Pension Program General Service Members, 26.34 percent for OPSRP Pension Program Police and Fire Members.

Employee Contributions

Beginning January 1, 2004, all employee contributions were placed in the OPSRP Individual Account Program (IAP), a defined contribution pension plan established by the Oregon Legislature. Prior to that date, all member contributions were credited to the Defined Benefit Pension Plan. Member contributions are set by statute at 6.0 percent of salary and are remitted by participating employers. The contributions are either deducted from member salaries or paid by the employers on the members behalf. The IAP member accounts represent member contributions made on or after January 1, 2004, plus earnings allocations less disbursements for refunds, death benefits, and retirements.

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions

At June 30, 2019, the City reported a liability of $2,489,155 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2019, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2017 rolled forward to June 30, 2019. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plan relative to the projected contributions of all participating entities, actuarially determined. At June 30, 2019, the City's proportion was 0.01439017 percent, which was decreased from its proportion of 0.00300214 percent, measured as of June 30, 2017.

For the year ended June 30, 2019, the City's recognized pension expense was $325,802. At June 30, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

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CITY OF TOLEDO Lincoln County, Oregon

NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020 Deferred Outflows of Deferred Inflows Resources of Resources Differences between expected and actual experience $ 137,270 $ - Changes of assumptions 337,682 - Net difference between projected and actual earnings on investments - 7 0,565 Changes in proportion 37,468 359,426 Differences between employer contributions and proportionate share of contributions - 177,708 Total (prior to post-MD contributions) 512,420 607,699 Contributions subsequent to the MD - -

Total $ 512,420 $ 607,699

Deferred outflows of resources in the amount of $0 related to pensions resulting from the City’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2020. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year ended June 30: 2020 $ 165,880 2021 2,981 2022 77,505 2023 65,828 2024 13,608 Total $ 325,802

Actuarial Assumptions

The total pension liability in the December 31, 2017 actuarial valuation was determined using the following actuarial assumptions:

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CITY OF TOLEDO Lincoln County, Oregon

NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020 Valuation Date December 31, 2017 Measurement Date June 30, 2019 Experience Study Report 2016, published July 26, 2017 Actuarial Cost Method Entry Age Normal Actuarial Assumptions: Inflation Rate 2.50 percent Long-Term Expected Rate of Return 7.20 percent Discount Rate 7.20 percent Projected Salary Increases 3.50 percent overall payroll growth Cost of Living Adjustments (COLA) Blend of 2.00% COLA and grade COLA (1.25%/0.15%) in accordance with Moro decision, blend based on service. Mortality Health retirees and beneficiaries: RP-2014 healthy annuitant, sex-distinct, generational with Unisex, Social Secuity Data Scale, with collar adjustments and set-backs as described in the valuation.

Active Members: RP-2014 Employees, sex- distinct, generational with Unisex, Social Security Data Scale, with collar adjustments and set-backs as described in the valuation.

Disabled retirees: RP-2014 Disabled retirees, sex-distinct, generational with Unisex, Social Security Data Scale.

Actuarial valuations of an ongoing plan involve estimates of the value of projected benefits and assumptions about the probability of events far into the future. Actuarially determined amounts are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future. Experience studies are performed as of December 31 of even numbered years. The methods and assumptions shown above are based on the 2016 Experience Study which reviewed experience for the four-year period ending on December 31, 2016.

Long-term Expected Rate of Return

To develop an analytical basis for the selection of the long-term expected rate of return assumption, in July 2015 the PERS Board reviewed long-term assumptions developed by both Milliman’s capital market assumptions team and the Oregon Investment Council’s (OIC) investment advisors. The table below shows Milliman’s assumptions for each of the asset classes in which the plan was invested at that time based on the OIC long-term target asset allocation. The OIC’s description of each asset class was used to map the target allocation to the asset classes shown below. Each asset class assumption is based on a consistent set of 54

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CITY OF TOLEDO Lincoln County, Oregon

NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020 underlying assumptions, and includes adjustment for the inflation assumption. These assumptions are not based on historical returns, but instead are based on a forward-looking capital market economic model.

Assumed Asset Allocation Asset Class/Strategy Low Range High Range Target Cash 0.0% 3.0% 0.0% Debt Securities 15.0% 25.0% 20.0% Public Equity 32.5% 42.5% 37.5% Private Equity 13.5% 21.5% 17.5% Real Estate 9.5% 15.5% 12.5% Alternative Equity 0.0% 12.5% 12.5% Opportunity Portfolio 0.0% 3.0% 0.0% Total 100.0%

Compounded Annual Asset Class Target Allocation Return (Geometric)

Core Fixed Income 8.00% 3.49% Short-Term Bonds 8.00% 3.42% Bank/Leveraged Loans 3.00% 5.09% High Yield Bonds 1.00% 6.45% Large/Mid Cap US Equities 15.75% 6.30% Small Cap US Equities 1.30% 6.69% Micro Cap US Equities 1.30% 6.80% Developed Foreign Equities 13.13% 6.71% Emerging Foreign Equities 4.12% 7.45% Non-US Small Cap Equities 1.88% 7.01% Private Equities 17.50% 7.82% Real Estate (Property) 10.00% 5.51% Real Estate (REITS) 2.50% 6.37% Hedge Fund of Funds - Diversified 2.50% 4.09% Hedge Fund - Event-Driven 0.63% 5.86% Timber 1.88% 5.62% Farmland 1.88% 6.15% Infrastructure 3.75% 6.60% Commodities 1.88% 3.84%

Total 100.00%

Assumed Inflation - Mean 2.50%

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CITY OF TOLEDO Lincoln County, Oregon

NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020 Depletion Date Projection

GASB 68 generally requires that a blended discount rate be used to measure the Total Pension Liability (the Actuarial Accrued Liability calculated using the Individual Entry Age Normal Cost Method). The long-term expected return on plan investments may be used to discount liabilities to the extent that the plan’s Fiduciary Net Position is projected to cover benefit payments and administrative expenses. A 20-year high quality (AA/Aa or higher) municipal bond rate must be used for periods where the Fiduciary Net Position is not projected to cover benefit payments and administrative expenses. Determining the discount rate under GASB 68 will often require that the actuary perform complex projections of future benefit payments and pension plan investments. GASB 68 (paragraph 67) does allow for alternative evaluations of projected solvency, if such evaluation can reliably be made. GASB does not contemplate a specific method for making an alternative evaluation of sufficiency; it is left to professional judgment.

The following circumstances justify an alternative evaluation of sufficiency for PERS: • PERS has a formal written policy to calculate an Actuarially Determined Contribution (ADC), which is articulated in the actuarial valuation report. • The ADC is based on a closed, layered amortization period, which means that payment of the full ADC each year will bring the plan to a 100% funded position by the end of the amortization period if future experience follows assumption. • GASB 68 specifies that the projections regarding future solvency assume that plan assets earn the assumed rate return and there are no future changes in the plan provisions or actuarial methods and assumptions, which means that the projections would not reflect any adverse future experience which might impact the plan’s funded position.

Based on these circumstances, it is our independent actuary’s opinion that the detailed depletion date projections outlined in GASB 68 would clearly indicate that the Fiduciary Net Position is always projected to be sufficient to cover benefit payments and administrative expenses.

Discount Rate

The discount rate used to measure the total pension liability was 7.20 percent for the Defined Benefit Pension Plan. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and those of the contributing employers are made at the contractually required rates, as actuarially determined. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments for the Defined Benefit Pension Plan was applied to all periods of projected benefit payments to determine the total pension liability.

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NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020 Sensitivity of the City’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate

The following presents the City's proportionate share of the net pension liability calculated using the discount rate of 7.20 percent, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.20 percent) or 1-percentage-point higher (8.20 percent) than the current rate:

1% Decrease (6.20%) Discount Rate (7.20%) 1% Increase (8.20%) City's proportionate share of the net pension liability (asset) $ 3,986,161 $ 2,489,155 $ 1,236,367

Pension Plan Fiduciary Net Position

Detailed information about the pension plan's fiduciary net position is available in the separately issued OPERS financial report.

Changes in Plan Provisions During the Measurement Period

There were no changes during the June 30, 2019 measurement period that require disclosure.

Changes in Plan Provisions Subsequent to Measurement Date

There were no changes subsequent to the June 30, 2019 measurement period that require disclosure.

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June 30, 2020

A. Other Post-Employment Benefits (GASB 75) – City Medical Benefit Plan

1. Other Post-Employment Benefit (OPEB) City Medical Benefit Plan (the Plan)

General Information about the OPEB Plan

Name of OPEB Plan

The City provides a single-employer, retiree benefit plan that provides post-employment health, dental, and vision benefits to eligible employees and their spouses. There are active and retired members in the plan. Benefits and eligibility for members are established through various collective bargaining agreements.

Plan Descriptions, Benefit Terms, Eligibility

All employees of the Employer retiring from active service with a pension benefit payable immediately under Oregon PERS.

Retirees and their dependents under age 65 are allowed to continue health care coverages received prior to retirement. Premiums for retirees are tiered and based upon the premium rates available to active employees. The retiree is responsible for any portion of the premiums not paid by the employer.

The implicit employer subsidy is measured as the expected health care cost per retiree and dependents, less the gross premiums charged by the insurance carrier for that coverage. The subsidy is only measured for retirees and spouses younger than age 65, at which point such retirees and spouses typically become eligible for Medicare.

Participant Statistics

As of June 30, 2018, there were 40 active participants and 0 retirees in the Medical Benefit plan. The average attained age of active participants is 47.5, and average years of past service is 8.4. The City did not establish an irrevocable trust (or equivalent arrangement) to account for this plan.

Funding Policy

The benefits from this program are paid by the City on a self-pay basis and the required contribution is based on projected pay-as-you-go financing requirements. There is no obligation on the part of the City to fund these benefits in advance.

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June 30, 2020

Actuarial Methods and Assumptions:

The City engaged an actuary to perform an evaluation as of June 30, 2019 using age entry normal, level percent of salary Actuarial Cost Method.

The Single Employer Pension Plan liability was determined using the following actuarial assumptions, applied to all periods including the measurement:

Valuation Date July 1, 2018 Measurement Dates/Fiscal Year Ends June 30, 2019 Actuarial Assumptions: Actuarial Cost Method Entry Age Normal Interest Rate for Discounting Future 3.5 percent, based on all years Liabilities discounted at municipal bond rate General Inflation 2.5 percent Salary Scale 3.5 percent Mortality rates were based on the RP-2014 Healthy Annuitant, sex distinct, mortality tables blended 50/50 blue collar and white collar, set back one year for males. Mortality is projected on a generational basis using the Unisex Social Security Data Scale. Turnover rates were based on percentages developed for the valuation of benefits under Oregon PERS and vary by years of service. The projection of benefits for financial reporting purposes does not explicitly incorporate the potential effects of legal or contractual funding limitations.

Changes in Medical Benefit OPEB Liability

Total OPEB Liability at June 30, 2019 $ 202,200

Changes for the year: Service cost 14,060 Interest 8,112 Change in assumptions 4,993 Experience (gain)/loss - Benefit payments (13,408)

Net changes 13,757

Total OPEB Liability at June 30, 2020 $ 215,957

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NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020

At June 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Outflows Deferred Inflows of of Resources Resources

Difference between expected and actual experience $ - $ 31,905 Changes of assumptions or other inputs (17,187) 4,353 Benefit payments - 15,992

Total $ (17,187) $ 52,250

Amounts reported as deferred outflows of resources related to OPEB resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the year ended June 30, 2020. Other amounts reported by the City as deferred outflows or inflows of resources related to OPEB will be recognized in OPEB expense in subsequent years as follows: Deferred Outflow/(Inflow) of Year ended June 30: Resources

2021 $ 3,027 2022 3,027 2023 3,027 2024 3,027 2025 3,027 Thereafter 3,936

The following presents the net OPEB liability, calculated using the discount rate of 3.50%, as well as what the liability would be if it was calculated using a discount rate 1-percentage-point lower or 1-percentage-point higher than the current rate: Current Discount Rate June 30 Disclosure 1% Decrease (2.50%) (3.50%) 1% Increase (4.50%)

Total OPEB Liability $ 230,129 $ 215,957 $ 202,763

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CITY OF TOLEDO Lincoln County, Oregon

NOTES TO BASIC FINANCIAL STATEMENTS

June 30, 2020

The following presents the net OPEB liability, calculated using the current trend rate, as well as what the liability would be if it was calculated using a discount rate 1-percentage-point lower or 1-percentage-point higher than the current rate:

June 30 Disclosure 1% Decrease Current Trend Rate 1% Increase

Total OPEB Liability $ 198,059 $ 215,957 $ 236,839

B. Commitment and Contingencies

The City of Toledo entered into an agreement with the Port of Toledo to transfer the Public Safety Building that was originally erected in 1978 to the Port. The transfer of the building took place on October 7, 2009. The City of Toledo will retain right of first refusal on the building before the Port can enter into a sale of the building.

C. Subsequent Events

Management has evaluated subsequent events through December 28, 2020, which was the date that the financial statements were available to be issued. No disclosures were deemed necessary.

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REQUIRED SUPPLEMENTARY INFORMATION

January 6, 2021 Toledo City Council Packet Page 103 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULES OF THE CITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY (ASSET) AND CITY CONTRIBUTIONS

OREGON PERS SYSTEM

Schedule of the City's Proportionate Share of the Net Pension Liability (Asset)

2020 2019 2018 2017 2016 2015

City's proportion of the net pension liability (asset) 0.01439017% 0.01739231% 0.01847977% 0.01748515% 0.01780836% 0.01688662% City's proportionate share of the net pension liability (asset) $ 2,489,155 $ 2,634,706 $ 2,491,080 $ 2,624,927 $ 1,022,288 $ (382,772) City's covered-employee payroll $ 2,497,478 $ 2,368,129 $ 2,155,822 $ 2,039,644 $ 2,105,514 $ 2,164,788 City's proportionate share of the net pension liability (asset) as a percentage of its covered- employee payroll 100% 111% 116% 129% 49% -18% Plan fiduciary net position as a percentage of the total pension liability (asset) from audited schedules 80.20% 82.10% 83.12% 80.53% 91.88% 103.59%

Schedule of City Contributions

2020 2019 2018 2017 2016 2015 Contractually required contribution $ 339,052 $ 9,295 $ 291,757 $ 236,071 $ 115,370 $ 106,343 Contributions in relation to the contractually required contribution $ 339,052 $ 9,295 $ 291,757 $ 236,071 $ 115,370 $ 106,343 Contribution deficiency (excess) $ - $ - $ - $ - $ - City's covered-employee payroll $ 2,497,478 $ 2,360,010 $ 2,368,129 $ 2,329,378 $ 2,277,517 $ 2,164,788 Contributions as a percentage of covered-employee payroll 14% 0% 12% 10% 5% 5%

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULES OF CHANGES IN OTHER POST EMPLOYMENT BENEFITS (OPEB) LIABILITY AND RELATED RATIOS - MEDICAL BENEFIT

City Medical Benefit Plan

Schedule of Changes 2020 2019 2018

Total Medical Benefit Pension Liability, beginning $ 215,957 $ 202,200 $ 144,201

Changes for the year: Service cost 14,060 14,060 17,253 Interest 8,112 8,112 4,586 Change in assumptions 4,993 4,993 (10,057) Experience (gain)/loss - - - Benefit payments (13,408) (13,408) (1,123)

Net changes for the year 13,757 13,757 10,659

Total Medical Benefit Pension Liability, ending 229,714 215,957 154,860

City's covered-employee payroll $ 2,497,478 $ 2,360,010 $ 2,368,129

Net Medical Benefit Pension Liability as a Percentage of Covered Payroll 9.20% 9.15% 6.54%

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CITY OF TOLEDO Lincoln County, Oregon SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

GENERAL FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance REVENUES Taxes Property $ 1,960,000 $ 1,960,000 $ 2,106,962 $ (146,962) Franchise 953,500 $ 953,500 1,005,790 (52,290) Alcohol 64,000 $ 64,000 56,065 7,935 Cigarette and marijuana 14,100 $ 14,100 19,091 (4,991) Licenses, permits, and fees 57,300 $ 57,300 83,734 (26,434) Grants and contributions 10,000 $ 10,000 44,501 (34,501) Charges for services 91,500 $ 91,500 84,956 6,544 Intergovernmental charges 198,300 $ 198,300 206,039 (7,739) State revenue sharing 45,000 $ 45,000 52,296 (7,296) Fines 60,000 $ 60,000 95,913 (35,913) Investment earnings 15,000 $ 15,000 46,291 (31,291) Rents and leases 10,000 $ 10,000 17,545 (7,545) Miscellaneous 25,000 25,000 47,351 (22,351)

Total revenues 3,503,700 3,503,700 3,866,534 (362,834)

EXPENDITURES Current General government 674,042 674,042 627,732 46,310 Police 1,564,950 1,564,950 1,481,523 83,427 Fire 704,254 704,254 547,241 157,013 Property maintenance 318,948 318,948 239,586 79,362 Recreation - - - - Library 306,420 306,420 295,840 10,580 Municipal court 68,666 68,666 52,796 15,870 General services 398,138 398,138 385,907 12,231 Contingency 320,528 320,528 - 320,528

Total expenditures 4,355,946 4,355,946 3,630,625 725,321

Excess (deficiency) of revenues over (under) expenditures (852,246) (852,246) 235,909 (1,088,155)

OTHER FINANCING SOURCES (USES) Transfers in - - - - Transfers out (200,000) (200,000) (200,000) -

Total other financing sources (uses) (200,000) (200,000) (200,000) -

Net change in fund balances (1,052,246) (1,052,246) 35,909 (1,088,155)

Fund balances - beginning 2,002,246 2,002,246 1,920,787 81,459

Fund balances - ending $ 950,000 $ 950,000 $ 1,956,696 $ (1,006,696)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

STREET FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Taxes Franchise $ 631,800 $ 631,800 $ 670,521 $ (38,721) Motor fuel 257,500 257,500 244,714 12,786 Licenses, permits, and fees 102,300 102,300 103,942 (1,642) Grants 50,000 50,000 - 50,000 Investment earnings 25,000 25,000 48,223 (23,223) Miscellaneous 1,500 1,500 1,335 165

Total revenues 1,068,100 1,068,100 1,068,735 (635)

EXPENDITURES Current Materials and services 493,597 493,597 377,281 116,316 Capital outlay 2,437,000 2,437,000 - 2,437,000 Contingency 87,402 87,402 - 87,402

Total expenditures 3,017,999 3,017,999 377,281 2,640,718

Excess (deficiency) of revenues over (under) expenditures (1,949,899) (1,949,899) 691,454 (2,641,353)

OTHER FINANCING SOURCES (USES) Transfers in - - - - Transfers out (210,314) (210,314) (210,314) -

Total other financing sources (uses) (210,314) (210,314) (210,314) -

Net change in fund balances (2,160,213) (2,160,213) 481,140 (2,641,353)

Fund balances - beginning 2,160,213 2,160,213 2,153,306 6,907

Fund balances - ending $ - $ - $ 2,634,446 $ (2,634,446)

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January 6, 2021 Toledo City Council Packet Page 107 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

STABILIZATION FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Investment earnings $ 10,000 $ 10,000 $ 21,290 $ (11,290) Miscellaneous 10,000 10,000 3,665 6,335

Total revenues 20,000 20,000 24,955 (4,955)

EXPENDITURES Current Personnel services - - - - Materials and services 965,810 965,810 504,907 460,903

Total expenditures 965,810 965,810 504,907 460,903

Excess (deficiency) of revenues over (under) expenditures (945,810) (945,810) (479,952) (465,858)

OTHER FINANCING SOURCES (USES) Transfers in - - - - Transfers out - - - -

Total other financing sources (uses) - - - -

Net change in fund balance (945,810) (945,810) (479,952) (465,858)

Fund balances - beginning 945,810 945,810 950,640 (4,830)

Fund balances - ending $ - $ - $ 470,688 $ (470,688)

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January 6, 2021 Toledo City Council Packet Page 108 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

REVOLVING LOAN FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Investment earnings $ - $ - $ 1,350 $ (1,350) Miscellaneous 1,000 1,000 - 1,000

Total revenues 1,000 1,000 1,350 (350)

EXPENDITURES Current Materials and services 59,664 59,664 - 59,664

Excess (deficiency) of revenues over (under) expenditures (58,664) (58,664) 1,350 (60,014)

Fund balances - beginning 58,664 58,664 60,314 (1,650)

Fund balances - ending $ - $ - $ 61,664 $ (61,664)

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OTHER SUPPLEMENTARY INFORMATION

COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES

January 6, 2021 Toledo City Council Packet Page 110 of 270

CITY OF TOLEDO Lincoln County, Oregon

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS

June 30, 2020

Special Revenue Funds City Council Forfeiture Strategic General Revenue Grant 911 System Reserve Reserve Solid Waste ASSETS Cash and cash equivalents $ 4,314 $ 98,527 $ 61,080 $ 42,065 $ 414,697 $ 197,106 Accounts receivable ------Cash with agent ------Property taxes receivable ------

Total assets 4,314 98,527 61,080 42,065 414,697 197,106

LIABILITIES Accounts payable - - - - 2,790 850

DEFERRED INFLOWS OF RESOURCES Unavailable revenue Property taxes ------

Total deferred inflows of resources ------

FUND BALANCES Restricted - 98,527 - - 15,021 - Committed - - - - 396,886 - Assigned 4,314 - 61,080 42,065 - 196,256

Total fund balances 4,314 98,527 61,080 42,065 411,907 196,256

Total liabilities, deferred inflows of resources, and fund balances $ 4,314 $ 98,527 $ 61,080 $ 42,065 $ 414,697 $ 197,106

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January 6, 2021 Toledo City Council Packet Page 111 of 270

Special Revenue Funds Capital Projects Funds Total Footpaths Water Building & Nonmajor Library and Bicycle Public Works Debt Service Construction Property Governmental Reserve Trail Street Reserve Reserve Fund Fund Reserve Funds

$ 20,326 $ 26,150 $ 394,123 $ 187,533 $ 27,608 $ 54,471 $ 636,455 $ 2,164,455 ------3,676 - - 3,676

20,326 26,150 394,123 187,533 31,284 54,471 636,455 2,168,131

140 - 14,876 - 1,490 - 1,195 21,341

- - - - 2,236 - - 2,236

- - - - 2,236 - - 2,236

- 26,150 - - 27,558 54,471 - 221,727 ------635,260 1,032,146 20,186 - 379,247 187,533 - - - 890,681

20,186 26,150 379,247 187,533 27,558 54,471 635,260 2,144,554

$ 20,326 $ 26,150 $ 394,123 $ 187,533 $ 31,284 $ 54,471 $ 636,455 $ 2,168,131

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January 6, 2021 Toledo City Council Packet Page 112 of 270

CITY OF TOLEDO Lincoln County, Oregon

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS

For the Year Ended June 30, 2020 Special Revenue Funds City Council Forfeiture Strategic General Revenue Grant 911 System Reserve Reserve Solid Waste REVENUES Taxes Property $ - $ - $ - $ - $ - $ - Motor fuel ------Privilege - - 17,629 - - - Licenses, permits, and fees - - - - - 10,359 Grants and contributions - 3,900 - - - - Investment earnings 95 2,284 - 1,075 11,162 4,237 Miscellaneous - - 1,536 - 82,758 -

Total revenues 95 6,184 19,165 1,075 93,920 14,596

EXPENDITURES Current General Government - 9,661 11,982 7,000 317,925 7,524 Culture and recreation - - - - - Debt service - - - - - Capital outlay - - 14,702 - -

Total expenditures - 9,661 26,684 7,000 317,925 7,524

Excess (deficiency) of revenues over (under) expenditures 95 (3,477) (7,519) (5,925) (224,005) 7,072

OTHER FUNANCING SOURCES (USES) Transfers in - - - - 137,500

Net change in fund balances 95 (3,477) (7,519) (5,925) (86,505) 7,072

Fund balances - beginning 4,219 102,004 68,599 47,990 498,412 189,184

Fund balances - ending $ 4,314 $ 98,527 $ 61,080 $ 42,065 $ 411,907 $ 196,256

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Total Footpaths Water Building & Nonmajor Library and Bicycle Public Works Debt Service Construction Property Governmental Reserve Trail Street Reserve Reserve Fund Fund Reserve Funds

$ - $ - $ - $ - $ 168,868 $ - $ - $ 168,868 - 2,471 - - - - - 2,471 ------17,629 ------10,359 12,142 ------16,042 253 519 5,564 14,298 705 57 12,741 52,990 ------84,294

12,395 2,990 5,564 14,298 169,573 57 12,741 352,653

------354,092 3,359 - 55,075 - - - - 58,434 - - - - 171,950 - - 171,950 - - - 57,700 - 1,000 8,976 82,378

3,359 - 55,075 57,700 171,950 1,000 8,976 666,854

9,036 2,990 (49,511) (43,402) (2,377) (943) 3,765 (314,201)

- - 180,314 77,500 - - 62,500 457,814

9,036 2,990 130,803 34,098 (2,377) (943) 66,265 143,613

11,150 23,160 248,444 153,435 29,935 55,414 568,995 2,000,941

$ 20,186 $ 26,150 $ 379,247 $ 187,533 $ 27,558 $ 54,471 $ 635,260 $ 2,144,554

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CITY OF TOLEDO Lincoln County, Oregon

COMBINING STATEMENT OF NET POSITION

NONMAJOR ENTERPRISE FUNDS

June 30, 2020

System Total Nonmajor Development Sewer Reserve Enterprise Fund Fund Funds ASSETS Current assets Cash and cash equivalents $ - $ - $ -

Restricted assets Cash and cash equivalents 576,399 162,116 738,515

Total assets 576,399 162,116 738,515

LIABILITIES Accounts payable - 20,946 20,946

NET POSITION Restricted for: System improvement - 141,170 141,170 System development 576,399 - 576,399

Total net position $ 576,399 $ 141,170 $ 717,569

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CITY OF TOLEDO Lincoln County, Oregon

COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION

NONMAJOR ENTERPRISE FUNDS

For the Year Ended June 30, 2020

Total System Nonmajor Development Sewer Reserve Enterprise Fund Fund Funds

Operating revenues $ - $ - $ -

Operating expenses Materials and supplies - 102,772 102,772

Operating income (loss) - (102,772) (102,772)

Nonoperating revenues (expenses) System development charges 36,359 - 36,359 Investment earnings 11,829 4,226 16,055 Miscellaneous - - -

Total nonoperating revenues (expenses) 48,188 4,226 52,414

Income (loss) before transfers 48,188 (98,546) (50,358)

Loan proceeds - 552,561 552,561 Transfers in - 10,000 10,000 Transfers out - (511,573) (511,573)

Change in net position 48,188 (47,558) 630

Total net position - beginning 528,211 188,728 716,939

Total net position - ending $ 576,399 $ 141,170 $ 717,569

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CITY OF TOLEDO Lincoln County, Oregon

COMBINING STATEMENT OF CASH FLOWS

NONMAJOR ENTERPRISE FUNDS

For the Year Ended June 30, 2020

Total System Nonmajor Development Sewer Enterprise Fund Reserve Fund Funds CASH FLOWS FROM OPERATING ACTIVITIES Cash payments to suppliers $ - $ (81,826) $ (81,826)

Net cash provided (used) by operating activities - (81,826) (81,826) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES System development charges 36,359 - 36,359 Transfers from other funds for capital purposes - 10,000 10,000 Purchases of capital assets - (514,729) (514,729) Loan proceeds - 552,561 552,561

Net cash provided (used) by capital and related financing activities 36,359 47,832 84,191

CASH FLOWS FROM INVESTING ACTIVITIES Interest income 11,829 4,226 16,055

Net cash provided (used) by investing activities 11,829 4,226 16,055

Net increase (decrease) in cash and cash equivalents 48,188 (29,768) 18,420

Cash and cash equivalents - beginning (including $528,211, and $191,884, System Development and Sewer Reserve Funds, respectively, reported in restricted accounts) 528,211 191,884 720,095

Cash and cash equivalents - ending (including $576,399, and $162,116, System Development and Sewer Reserve Funds, respectively, reported in restricted accounts) $ 576,399 $ 162,116 $ 738,515 - Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ - $ (102,772) $ (102,772) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Increase (decrease) in accounts payable - 20,946 20,946

Net cash provided (used) by operating activities $ - $ (81,826) $ (81,826)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

FORFEITURE REVENUE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Investment earnings $ 60 $ 60 $ 95 $ (35) Miscellaneous 1,000 1,000 - 1,000

Total revenues 1,060 1,060 95 965

EXPENDITURES Current Materials and services 5,231 5,231 - 5,231

Total expenditures 5,231 5,231 - 5,231

Excess (deficiency) of revenues over (under) expenditures (4,171) (4,171) 95 (4,266)

Fund balances - beginning 4,171 4,171 4,219 (48)

Fund balances - ending $ - $ - $ 4,314 $ (4,314)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

GRANT FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Grants $ 60,000 $ 60,000 $ 3,900 $ 56,100 Investment earnings 1,000 1,000 2,284 (1,284) Miscellaneous 900 900 - 900

Total revenues 61,900 61,900 6,184 55,716

EXPENDITURES Current Materials and services 61,900 61,900 9,661 52,239 Capital outlay 100,204 100,204 - 100,204

Total expenditures 162,104 162,104 9,661 152,443

Excess (deficiency) of revenues over (under) expenditures (100,204) (100,204) (3,477) (96,727)

Fund balances - beginning 100,204 100,204 102,004 (1,800)

Fund balances - ending $ - $ - $ 98,527 $ (98,527)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

CITY COUNCIL STRATEGIC RESERVE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Investment earnings $ 700 $ 700 $ 1,075 $ (375) Miscellaneous 10,000 10,000 - 10,000

Total revenues 10,700 10,700 1,075 9,625

EXPENDITURES Current Materials and services 15,000 15,000 7,000 8,000 Capital outlay 43,430 43,430 - 43,430

Total expenditures 58,430 58,430 7,000 51,430

Excess (deficiency) of revenues over (under) expenditures (47,730) (47,730) (5,925) (41,805)

Fund balances - beginning 47,730 47,730 47,990 (260)

Fund balances - ending $ - $ - $ 42,065 $ (42,065)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

SOLID WASTE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Licenses, permits, and fees $ 7,900 $ 7,900 $ 10,359 $ (2,459) Investment earnings 3,800 3,800 4,237 (437)

Total revenues 11,700 11,700 14,596 (2,896)

EXPENDITURES Current Materials and services 198,863 198,863 7,524 191,339

Excess (deficiency) of revenues over (under) expenditures (187,163) (187,163) 7,072 (194,235)

Fund balances - beginning 187,163 187,163 189,184 (2,021)

Fund balances - ending $ - $ - $ 196,256 $ (196,256)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

911 SYSTEM FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Privilege taxes $ 18,900 $ 18,900 $ 17,629 $ 1,271 Investment earnings 1,500 1,500 1,536 (36)

Total revenues 20,400 20,400 19,165 1,235

EXPENDITURES Current Materials and services 15,000 15,000 11,982 3,018 Capital outlay 79,123 79,123 14,702 64,421

Total expenditures 94,123 94,123 26,684 67,439

Excess (deficiency) of revenues over (under) expenditures (73,723) (73,723) (7,519) (66,204)

Fund balances - beginning 73,723 73,723 68,599 5,124

Fund balances - ending $ - $ - $ 61,080 $ (61,080)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

GENERAL RESERVE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Investment earnings $ 5,000 $ 5,000 $ 11,162 $ (6,162) Miscellaneous - 59,000 82,758 (23,758)

Total revenues 5,000 64,000 93,920 (29,920)

EXPENDITURES Capital outlay 624,318 683,318 317,925 365,393

Excess (deficiency) of revenues over (under) expenditures (619,318) (619,318) (224,005) (395,313)

OTHER FINANCING SOURCES (USES) Transfers in 137,500 137,500 137,500 - Transfers out - - - -

Total other financing sources (uses) 137,500 137,500 137,500 -

Net change in fund balance (481,818) (481,818) (86,505) (395,313)

Fund balances - beginning 481,818 481,818 498,412 (16,594)

Fund balances - ending $ - $ - $ 411,907 $ (411,907)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

LIBRARY RESERVE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Grants $ 10,000 $ 10,000 $ 12,142 $ (2,142) Investment earnings 150 150 253 (103)

Total revenues 10,150 10,150 12,395 (2,245)

EXPENDITURES Current Materials and services 16,486 16,486 3,359 13,127 Capital outlay - - - -

Total expenditures 16,486 16,486 3,359 13,127

Excess (deficiency) of revenues over (under) expenditures (6,336) (6,336) 9,036 (15,372)

Fund balances - beginning 6,336 6,336 11,150 (4,814)

Fund balances - ending $ - $ - $ 20,186 $ (20,186)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

FOOTPATHS AND BICYCLE TRAIL FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Motor fuel taxes $ 2 ,600 $ 2,600 $ 2,471 $ 129 Investment earnings 300 300 519 (219)

Total revenues 2,900 2,900 2,990 (90)

EXPENDITURES Capital outlay 25,658 25,658 - 25,658

Excess (deficiency) of revenues over (under) expenditures (22,758) (22,758) 2,990 (25,748)

Fund balances - beginning 22,758 22,758 23,160 (402)

Fund balances - ending $ - $ - $ 26,150 $ (26,150)

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CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

STREET RESERVE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Investment earnings $ 1 ,500 $ 1,500 $ 5,564 $ (4,064)

Total revenues 1,500 1,500 5,564 (4,064)

EXPENDITURES Current Materials and services 433,537 433,537 55,075 378,462

Excess (deficiency) of revenues over (under) expenditures (432,037) (432,037) (49,511) (382,526)

OTHER FINANCING SOURCES (USES) Transfers in 180,314 180,314 180,314 - Transfers out - - - -

Total other financing sources (uses) 180,314 180,314 180,314 -

Net change in fund balance (251,723) (251,723) 130,803 (382,526)

Fund balances - beginning 251,723 251,723 248,444 3,279

Fund balances - ending $ - $ - $ 379,247 $ (379,247)

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January 6, 2021 Toledo City Council Packet Page 126 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL PUBLIC WORKS EQUIPMENT RESERVE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Investment earnings & misc. $ 1,000 $ 1,000 $ 14,298 $ (13,298)

EXPENSES Capital outlay 245,903 245,903 57,700 188,203

Excess (deficiency) of revenues over (under) expenses (244,903) (244,903) (43,402) (201,501)

Other financing sources (uses) Transfers in 77,500 77,500 77,500 - Transfers out - - - -

Total other financing sources (uses) 77,500 77,500 77,500 -

Change in net position (167,403) (167,403) 34,098 (201,501)

Net position - beginning 167,403 167,403 153,435 13,968

Net position - ending $ - $ - $ 187,533 $ (187,533)

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January 6, 2021 Toledo City Council Packet Page 127 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

DEBT SERVICE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Property taxes $ 171,950 $ 171,950 $ 169,762 $ 2,188 Investment earnings 500 $ 500 705 (205)

Total revenues 172,450 172,450 170,467 1,983

EXPENDITURES Current Debt service 171,950 171,950 171,950 -

Excess (deficiency) of revenues over (under) expenditures 500 500 (1,483) 1,983

OTHER FINANCING SOURCES (USES) Bond proceeds - - - Payment to bond escrow agent - - -

Total other financing sources (uses) - - - -

Net change in fund balance 500 500 (1,483) 1,983

Fund balances - beginning 24,962 24,962 29,935 (4,973)

Fund balances - ending $ 25,462 $ 25,462 $ 28,452 $ (2,990)

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January 6, 2021 Toledo City Council Packet Page 128 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

WATER CONSTRUCTION FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Intergovernmental $ - $ - $ - $ - Investment earnings 4,800 4,800 57 4,743

Total revenues 4,800 4,800 57 4,743

EXPENDITURES Capital outlay 81,417 81,417 1,000 80,417

Excess (deficiency) of revenues over (under) expenditures (76,617) (76,617) (943) (75,674)

Fund balances - beginning 76,617 76,617 55,414 21,203

Fund balances - ending $ - $ - $ 54,471 $ (54,471)

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January 6, 2021 Toledo City Council Packet Page 129 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION - BUDGET AND ACTUAL

BUILDING AND PROPERTY RESERVE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Investment earnings $ 7,000 $ 7,000 $ 12,741 $ (5,741) Miscellaneous - - - -

Total revenues 7,000 7,000 12,741 (5,741)

EXPENDITURES Capital outlay 615,761 615,761 8,976 606,785

Excess (deficiency) of revenues over (under) expenditures (608,761) (608,761) 3,765 (612,526)

OTHER FINANCING SOURCES (USES) Transfers in 62,500 62,500 62,500 - Transfers out - - - -

Total other financing sources (uses) 62,500 62,500 62,500 -

Net change in fund balance (546,261) (546,261) 66,265 (612,526)

Fund balances - beginning 546,261 546,261 568,995 (22,734)

Fund balances - ending $ - $ - $ 635,260 $ (635,260)

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January 6, 2021 Toledo City Council Packet Page 130 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION - BUDGET AND ACTUAL

WATER FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Water Sales $ 1,291,500 $ 1,291,500 $ 1,242,036 $ 49,464 Water Sales - Seal Rock 346,985 346,985 353,359 (6,374) Fees and Charges 13,500 13,500 8,569 4,931 Grants and Contributions 300 300 395 (95) Rents and Leases 11,185 11,185 12,116 (931) Investment earnings 4,000 4,000 10,484 (6,484) Miscellaneous 3,000 3,000 547 2,453

Total revenues 1,670,470 1,670,470 1,627,506 42,964

EXPENSES Current Water plant 508,608 508,608 450,067 58,541 Water distribution 410,698 410,698 346,295 64,403 Contingency 45,575 45,575 - 45,575

Total expenses 964,881 964,881 796,362 168,519

Excess (deficiency) of revenues over (under) expenditures 705,589 705,589 831,144 (125,555)

OTHER FINANCING SOURCES (USES) Debt service (417,562) (417,562) (417,562) - Transfers in - - - - Transfers out (692,217) (692,217) (692,217) -

Total other financing sources (uses) (1,109,779) (1,109,779) (1,109,779) -

Change in net position (404,190) (404,190) (278,635) (125,555)

Total net position - beginning 404,190 404,190 468,137 (63,947)

Total net position - ending $ - $ - $ 189,502 $ (189,502)

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January 6, 2021 Toledo City Council Packet Page 131 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION - BUDGET AND ACTUAL

SEWER FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Sewer charges $ 1,050,000 $ 1,050,000 $ 1,155,253 $ (105,253) Investment earnings 950 950 3,114 (2,164) Miscellaneous 150 150 3,695 (3,545)

Total revenues 1,051,100 1,051,100 1,162,062 (110,962)

EXPENSES Sewer plant 503,544 503,544 465,560 37,984 Sewer collection 412,610 412,610 345,797 66,813 Capital outlay 25,000 25,000 - 25,000 Contingency 20,998 20,998 - 20,998

Total expenses 962,152 962,152 811,357 150,795

Excess (deficiency) of revenues over (under) expenditures 88,948 88,948 350,705 (261,757)

Other financing sources (uses) Debt payments (164,438) (164,438) (148,338) (16,100) Transfers in - - - - Transfers out (35,000) (35,000) (35,000) -

Total other financing sources (uses) (199,438) (199,438) (183,338) (16,100)

Change in net position (110,490) (110,490) 167,367 (277,857)

Total net position - beginning 110,490 110,490 139,034 (28,544)

Total net position - ending $ - $ - $ 306,401 $ (306,401)

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January 6, 2021 Toledo City Council Packet Page 132 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION - BUDGET AND ACTUAL

WATER RESERVE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES System development charges $ - $ - $ - $ - Investment earnings 15,000 15,000 33,596 (18,596) Miscellaneous - - - -

Total revenues 15,000 15,000 33,596 (18,596)

EXPENSES Current Materials and services 272,000 272,000 58,088 213,912 Capital outlay 1,884,773 1,884,773 - 1,884,773

Total expenses 2,156,773 2,156,773 58,088 2,098,685

Excess (deficiency) of revenues over (under) expenditures (2,141,773) (2,141,773) (24,492) (2,117,281)

Other financing sources (uses) - Transfers in 669,717 669,717 669,717 - Transfers out - - - -

Total other financing sources (uses) 669,717 669,717 669,717 -

Change in net position (1,472,056) (1,472,056) 645,225 (2,117,281)

Total net position - beginning 1,472,056 1,472,056 1,500,140 (28,084)

Total net position - ending $ - $ - $ 2,145,365 $ (2,145,365)

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January 6, 2021 Toledo City Council Packet Page 133 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION - BUDGET AND ACTUAL

SYSTEM DEVELOPMENT FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES System development charges $ 18,400 $ 18,400 $ 36,359 $ (17,959) Investment earnings 4,000 4,000 11,829 (7,829)

Total revenues 22,400 22,400 48,188 (25,788)

EXPENSES Capital outlay 525,817 525,817 - 525,817

Excess (deficiency) of revenues over (under) expenses (503,417) (503,417) 48,188 (551,605)

Net position - beginning 503,417 503,417 528,211 (24,794)

Net position - ending $ - $ - $ 576,399 $ (576,399)

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January 6, 2021 Toledo City Council Packet Page 134 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION - BUDGET AND ACTUAL

SEWER RESERVE FUND

For the Year Ended June 30, 2020

Budgeted Amounts Original Final Actual Variance

REVENUES Investment earnings $ 2,000 $ 2,000 $ 4,226 $ (2,226) Miscellaneous - - - -

Total revenues 2,000 2,000 4,226 (2,226)

EXPENSES Current Materials and services 2,035,000 2,035,000 102,772 1,932,228 Debt service - - - - Capital outlay 189,779 189,779 511,573 (321,794)

Total expenses 2,224,779 2,224,779 614,345 1,610,434

Excess (deficiency) of revenues over (under) expenses (2,222,779) (2,222,779) (610,119) (1,612,660)

Other financing sources (uses) Loan proceeds 2,000,000 2,000,000 552,561 Transfers in 10,000 10,000 10,000 - Transfers out - - - -

Total other financing sources (uses) 2,010,000 2,010,000 562,561 -

Change in net position (212,779) (212,779) (47,558) (165,221)

Net position - beginning 123,501 123,501 188,728 (65,227)

Net position - ending $ (89,278) $ (89,278) $ 141,170 $ (230,448)

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January 6, 2021 Toledo City Council Packet Page 135 of 270

AUDIT COMMENTS AND DISCLOSURES REQUIRED BY FEDERAL AND STATE REGULATIONS

January 6, 2021 Toledo City Council Packet Page 136 of 270

INDEPENDENT AUDITOR’S REPORT REQUIRED BY OREGON STATE REGULATIONS

The Honorable Mayor and Members of the City Council City of Toledo Toledo, Oregon

We have audited the basic financial statements of the City of Toledo as of and for the year ended June 30, 2020 and have issued our report thereon dated December 28, 2020. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards.

Compliance

As part of obtaining reasonable assurance about whether the City of Toledo’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, including the provisions of Oregon Revised Statutes, as specified in Oregon Administrative Rules 162-010-0000 through 162-010-0320 of the Minimum Standards for Audits of Oregon Municipal Corporations, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.

We performed procedures to the extent we considered necessary to address the required comments and disclosures, which included, but were not limited to, the following:

Deposit of public funds with financial institutions (ORS Chapter 295)

Indebtedness limitations, restrictions, and repayment

Budgets legally required (ORS Chapter 294)

Insurance and fidelity bonds in force or required by law

Programs funded from outside sources

Highway revenues used for public highways, roads, and streets

Authorized investment of surplus funds (ORS Chapter 294)

Public contracts and purchasing (ORS Chapters 279A, 279B, 279C)

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In connection with our testing, nothing came to our attention that caused us to believe the City was not in substantial compliance with certain provisions of laws, contracts, and grants, including the provisions of Oregon Revised Statutes, as specified in Oregon Administrative Rules 162-010-0000 through 162-010-0320 of the Minimum Standards for Audits of Oregon Municipal Corporations.

OAR 162-010-0230 Internal Control

In planning and performing our audit, we considered the City of Toledo’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City of Toledo’s internal control. Accordingly, we do not express an opinion on the effectiveness of City of Toledo, Oregon’s internal control.

We did note certain matters that we reported as finding 2020-01 in the Schedule of Findings and Responses.

This report is intended solely for the information and use of the City Council and management of the City of Toledo and the Oregon Secretary of State, and is not intended to be, and should not be used by anyone other than these parties.

Hanford & Associates, LLC West Richland, Washington December 28, 2020

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INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

The Honorable Mayor and Members of the City Council City of Toledo Toledo, Oregon

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Toledo as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 28, 2020.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered City of Toledo’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City of Toledo’s internal control. Accordingly, we do not express an opinion on the effectiveness of City of Toledo’s internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. However, as described in the accompanying schedule of findings and responses, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis.

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A significant deficiency is a deficiency or a combination of deficiencies in internal control that is less severe than a material weakness, yet important enough to merit the attention by those charged with governance. We consider the deficiency described in the accompanying schedule of findings and responses as items 2020-001 to be a significant deficiency.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether City of Toledo’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Responses to Findings

City of Toledo, Oregon’s response to the findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The City of Toledo, Oregon’s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Hanford & Associates, LLC West Richland, Washington December 28, 2020

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January 6, 2021 Toledo City Council Packet Page 140 of 270

CITY OF TOLEDO Lincoln County, Oregon

SCHEDULE OF FINDINGS AND RESPONSES

June 30, 2020

Findings – Financial Statement Audit

Significant Deficiency in Internal Control Over Financial Reporting

2020-01 Preparation of Financial Statements

Criteria: A complete system of internal control contemplates an adequate system for preparing the financial statements.

Condition: The City of Toledo has elected not to have an internal control system designed to provide for the preparation of the financial statements and related footnotes being audited. As auditors, we were requested to draft the financial statements and the accompanying notes.

Cause: Due to cost and other consideration, the City of Toledo requested we draft the financial statements and related footnotes. This is common for small cities, who often do not have the staff or resources to prepare their own financial statements.

Effect: The control deficiency could result in a misstatement to the financial statements that would not be prevented or detected.

Recommendation: This circumstance is not unusual. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations.

Management’s Response: The City doesn’t have the staff or resources to prepare its own financial statements, therefore we will rely on the auditors to prepare them.

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January 6, 2021 Toledo City Council Packet Page 141 of 270 CITY OF TOLEDO REQUEST FOR COUNCIL ACTION

Meeting Date: Agenda Topic: Resolution No. 1456, January 6, 2021 A Resolution adopting the City Council Goal: Agenda Type: of Toledo’s representation in the updates to the Lincoln Improve Emergency County Multi-Jurisdictional Preparedness by updating Natural Hazards Mitigation existing plans and working Decision Items Plan with counties and other local governments to meet local needs. Prepared by: Reviewed by: Approved by: Contract Planner, Justin City Manager Judy Richter City Manager Judy Richter Peterson

Recommendation: Motion to adopt Resolution No. 1456, A Resolution adopting the City of Toledo’s representation in the updates to the Lincoln County Multi-Jurisdictional Natural Hazards Mitigation Plan.

Background: A Lincoln County Natural Hazards Mitigation Plan (NHMP) was originally completed and approved by the Federal Emergency Management Agency (FEMA) in 2009. The original plan included a City of Toledo Addendum section. In 2014, an update to the plan was initiated for FEMA re-approval and approved in 2015. In 2020, an updated to the plan was initiated for FEMA re-approval. Toledo participated in the process and preparation to update the City of Toledo Addendum for the Lincoln County Multi-Jurisdictional NHMP. The steering committee met to review hazards, risk assessments, and mitigation strategies within Toledo. Staff were allowed to provide comments throughout the process and by attending NHMP partnership meetings. FEMA provided notice that the updated plan meets required criteria, but will not be formally approved by FEMA until adoption by all participating communities.

Fiscal Impact: Fiscal Year: GL Number: N/A 2020-2021 N/A

Attachment: 1. Resolution No. 1456 2. Toledo NHMP Addendum

January 6, 2021 Toledo City Council Packet Page 142 of 270 CITY OF TOLEDO RESOLUTION NO. 1456

A RESOLUTION OF THE TOLEDO CITY COUNCIL ADOPTING THE CITY OF TOLEDO’S REPRESENTATION IN THE UPDATES TO THE LINCOLN COUNTY MULTI-JURISDICTIONAL NATURAL HAZARDS MITIGATION PLAN

WHEREAS, the City of Toledo recognizes the threat that natural hazards pose to people, property and infrastructure within our community; and

WHEREAS, undertaking hazard mitigation actions will reduce the potential for harm to people, property and infrastructure from future hazard occurrences; and

WHEREAS, an adopted Natural Hazards Mitigation Plan (NHMP) is required as a condition of future funding for mitigation projects under multiple FEMA pre- and post- disaster mitigation grant programs; and

WHEREAS, the City of Toledo has fully participated in the Federal Emergency Management Agency (FEMA) prescribed mitigation planning process to prepare the Lincoln County Multi-Jurisdictional Natural Hazard Mitigation Plan, which has established a comprehensive, coordinated planning process to eliminate or minimize these vulnerabilities; and

WHEREAS, the City of Toledo has identified natural hazard risks and prioritized a number of proposed actions and programs needed to mitigate the vulnerabilities of the City of Toledo to the impacts of future disasters within the Lincoln County Multi-Jurisdictional Natural Hazard Mitigation Plan; and

WHEREAS, these proposed projects and programs have been incorporated into the Lincoln County, Multi-Jurisdictional Natural Hazard Mitigation Plan that has been prepared and promulgated for consideration and implementation by the cities and special districts of Lincoln County; and

WHEREAS, the Oregon Office of Emergency Management and Federal Emergency Management Agency, Region X officials have reviewed the City of Toledo addendum to the Lincoln County Multi-Jurisdictional Natural Hazard Mitigation Plan and pre-approved it (dated, December 9, 2020) contingent upon this official adoption of the participating governments and entities;

WHEREAS, the NHMP is comprised of three volumes: Volume I: Basic Plan, Volume II: Jurisdictional Addenda, and Volume III: Appendices, collectively referred to herein as the NHMP; and

WHEREAS, the NHMP is in an on-going cycle of development and revision to improve its effectiveness; and

City of Toledo, Resolution No. 1456 Page 1 of 2

January 6, 2021 Toledo City Council Packet Page 143 of 270

WHEREAS, City of Toledo adopts the NHMP and directs the City Manager to develop, approve, and implement the mitigation strategies and any administrative changes to the NHMP.

NOW, THEREFORE, THE CITY OF TOLEDO HEREBY RESOLVES AS FOLLOWS:

Section 1. The City of Toledo adopts the Lincoln County Multi-Jurisdictional Natural Hazards Mitigation Plan as an official plan; and

Section 2. The City of Toledo will submit this Adoption Resolution to the Oregon Office of Emergency Management and Federal Emergency Management Agency, Region X officials to enable final approval of the Lincoln County Multi-Jurisdictional Natural Hazards Mitigation Plan.

Section 3. This resolution shall be effective upon passage by the Toledo City Council, this 6th day of January, 2021.

APPROVED:

______Mayor Rod Cross

ATTEST:

______City Recorder Lisa Figueroa

City of Toledo, Resolution No. 1456 Page 2 of 2

January 6, 2021 Toledo City Council Packet Page 144 of 270

City of Toledo Addendum to the Lincoln County Multi-Jurisdictional Hazard Mitigation Plan

Photo Credits: Gary Halvorson, Oregon State Archives

December 2020 Volume II: Toledo Addendum

Prepared for: City of Toledo

Prepared by: Effective [Month XX], University of Oregon 2020 through Institute for Policy Research and Engagement [Month XX], 2025 Oregon Partnership for Disaster Resilience

January 6, 2021 Toledo City Council Packet Page 145 of 270 This Natural Hazard Mitigation Plan was prepared by:

Planning grant funding provided by:

Federal Emergency Management Agency (FEMA) Pre-Disaster Mitigation Program Grant: PDMC-PL-10-OR-2017-002 Disaster Award Number: OR-2018-001

Additional Support Provided by:

This material is a result of tax-supported research and, as such, is not copyrightable. It may be freely reprinted with the customary crediting of the source.

January 6, 2021 Toledo City Council Packet Page 146 of 270 TABLE OF CONTENTS

Purpose, Mission, and Goals...... 1 Process and Participation ...... 2 Implementation and Maintenance ...... 3 Mitigation Strategy ...... 7 Risk Assessment ...... 10 Hazard Analysis ...... 11 Community Characteristics ...... 12 Asset Identification ...... 16

Cultural and Historic Resources ...... 16 Critical Facilities & Infrastructure ...... 17 Community Organizations and Programs ...... 22 Existing Mitigation Activities ...... 22

Hazard Profiles ...... 24 Coastal Erosion ...... 24 Drought ...... 24 Earthquake ...... 25 Tsunami ...... 31 Flood ...... 36 Landslide ...... 41 Severe Weather ...... 44 Windstorm ...... 45 Winter Storm (Snow/ Ice)...... 46 Volcanic Event ...... 46 Wildfire ...... 47

Attachment A: Action Item Forms ...... 50

Attachment B: Public Involvement Summary ...... 75

Attachment C: Action Item Form Template ...... 76

January 6, 2021 Toledo City Council Packet Page 147 of 270

List of Tables

Table TA-1 City of Toledo Action Items ...... 9 Table TA-2 Hazard Analysis Matrix – City of Toledo ...... 11 Table TA-3 Probability and Vulnerability Comparison ...... 12 Table TA-4 Community Characteristics ...... 15 Table TA-5 Rapid Visual Survey Scores ...... 29 Table TA-6 Potentially Displaced Residents and Exposed Buildings, Earthquake ...... 31 Table TA-7 Potentially Displaced Residents and Exposed Buildings, Tsunami ...... 36 Table TA-8 Potentially Displaced Residents and Exposed Buildings, Flood ...... 40 Table TA-9 Flood Insurance Detail ...... 41 Table TA-10 Potentially Displaced Residents and Exposed Buildings, Landslide ...... 44 Table TA-11 Potentially Displaced Residents and Exposed Buildings, Wildfire ...... 49 Table TA-12 Action Item Timelines, Status, High Priority and Related Hazards ...... 50 Table TA-13 County Specified Actions that the City is Partner ...... 53

List of Figures

Figure TA-1 Understanding Risk ...... 10 Figure TA-2 Zoning Map ...... 14 Figure TA-3 Toledo Functional Classification of Roads ...... 19 Figure TA-4 Oregon Bridges and Structurally Deficient Bridges ...... 20 Figure TA-5 Earthquake Liquefaction (Soft Soil) Hazard ...... 26 Figure TA-6 Combined Earthquake Events Expected Shaking and Active Faults ...... 27 Figure TA-7 Cascadia Earthquake Expected Shaking ...... 27 Figure TA-8 Regulatory (SB 379) Tsunami Inundation Line ...... 33 Figure TA-9 Tsunami Inundation Map (M and XXL Scenarios) ...... 34 Figure TA-10 Flood Hazard Zones (100- and 500-year floodplains) ...... 38 Figure TA-11 Landslide Susceptibility Exposure ...... 43 Figure TA-12 Overall Wildfire Risk ...... 48

January 6, 2021 Toledo City Council Packet Page 148 of 270 Purpose

This is an update of the City of Toledo addendum to the Lincoln County Multi-Jurisdictional Natural Hazards Mitigation Plan (NHMP). The City of Toledo’s original addendum to Lincoln County’s NHMP was completed and approved by FEMA in 2009. This addendum supplements information contained in Volume I (Basic Plan) which serves as the NHMP foundation, and Volume III (Appendices) which provide additional information. This addendum meets the following requirements:

• Multi-jurisdictional Plan Adoption §201.6(c)(5), • Multi-jurisdictional Participation §201.6(a)(3), • Multi-jurisdictional Mitigation Strategy §201.6(c)(3)(iv), and • Multi-Jurisdictional Risk Assessment §201.6(c)(2)(iii).

Updates to Toledo’s addendum are further discussed throughout the NHMP, and within Volume III, Appendix B, which provides an overview of alterations to the document that took place during the update process.

Toledo adopted their addendum to the Lincoln County Multi-jurisdictional NHMP on [Date, 2020]. FEMA Region X approved the Lincoln County NHMP on [Date, 2020] and the City’s addendum on [Date, 2020]. With approval of this NHMP the City is now eligible to apply for the Robert T. Stafford Disaster Relief and Emergency Assistance Act’s hazard mitigation project grants through [Date, 2025]. Mitigation Plan Mission The NHMP mission states the purpose and defines the primary functions of the NHMP. It is intended to be adaptable to any future changes made to the NHMP and need not change unless the community’s environment or priorities change.

The City concurs with the mission statement developed during the Lincoln County planning process (Volume I, Section 3):

To promote public policy and mitigation activities which will enhance the safety to life and property from natural hazards.

The 2020 NHMP update Steering Committee reviewed the 2015 plan mission statement and agreed it accurately describes the overall purpose and intent of this plan. This is the exact wording that was present in the 2009 and 2015 plan. The Steering Committee believes the concise nature of the mission statement allows for a comprehensive approach to mitigation planning. Mitigation Plan Goals Mitigation plan goals are more specific statements of direction that Lincoln County citizens, and public, and private partners can take while working to reduce the City’s risk from natural hazards. These statements of direction form a bridge between the broad mission statement, and serve as checkpoints, as agencies, and organizations begin implementing mitigation action items.

The City concurs with the goals developed during the Lincoln County planning process (Volume I, Section 3). All NHMP goals are important and are listed below in no order of

Lincoln County NHMP September 2020 Page TA-1

January 6, 2021 Toledo City Council Packet Page 149 of 270 priority. Establishing community priorities within action items neither negates nor eliminates any goals, but it establishes which action items to consider implementing first, should funding become available.

Goal 1: Protect life and reduce injuries resulting from natural hazards.

Goal 2: Minimize public and private property damages and the disruption of essential infrastructure and services from natural hazards.

Goal 3: Implement strategies to mitigate the effects of natural hazards and increase the quality of life and resilience of economies in Lincoln County.

Goal 4: Minimize the impact of natural hazards while protecting, restoring, and sustaining environmental processes.

Goal 5: Enhance and maintain local capability to implement a comprehensive hazard loss reduction strategy.

Goal 6: Document and evaluate progress in achieving hazard mitigation strategies and action items.

Goal 7: Motivate the public, private sector, and government agencies to mitigate the effects of natural hazards through information and education.

Goal 8: Apply development standards that mitigate or eliminate the potential impacts of natural hazards.

Goal 9: Mitigate damage to historic and cultural resources from natural hazards.

Goal 10: Increase communication, collaboration, and coordination among agencies at all levels of government and the private sector to mitigate natural hazards.

Goal 11: Integrate local NHMPs with comprehensive plans and implementing measures.

(Note: although numbered the goals are not prioritized.) Process and Participation

This section of the NHMP addendum addresses 44 CFR 201.6(a)(3), Participation.

In addition to establishing a comprehensive community-level mitigation strategy, the Disaster Mitigation Act of 2000 (DMA2K), and the regulations contained in 44 CFR 201, require that jurisdictions maintain an approved NHMP to receive federal funds for mitigation projects. Local adoption, and federal approval of this NHMP ensures that the city will remain eligible for pre-, and post-disaster mitigation project grants.

The Oregon Partnership for Disaster Resilience (OPDR) at the University of Oregon’s Institute for Policy Research and Engagement (IPRE) collaborated with the Department of Land Conservation and Development, Oregon Office of Emergency Management (OEM), Lincoln County, and Toledo to update their NHMP. This project is funded through the Federal Emergency Management Agency’s (FEMA) Fiscal-Year 2017 (FY17) Pre-Disaster Mitigation (PDM) Competitive Grant Program OR-2018-001 (PDMC-PL-10-OR-2017-02). Members of the Toledo NHMP Steering committee also participated in the County NHMP update process (Volume III, Appendix B).

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January 6, 2021 Toledo City Council Packet Page 150 of 270 The Lincoln County NHMP, and Toledo addendum, are the result of a collaborative effort between citizens, public agencies, non-profit organizations, the private sector, and regional organizations. The Toledo NHMP Steering Committee guided the process of developing the NHMP.

Convener and Committee The Toledo Planner (contract) serves as the NHMP addendum convener. The convener of the NHMP will take the lead in implementing, maintaining, and updating the addendum to the Lincoln County NHMP in collaboration with the designated conveners of the Lincoln County NHMP (Lincoln County Planning Director and Emergency Manager).

Representatives from the City of Toledo steering committee met formally, and informally, to discuss updates to their addendum (Volume III, Appendix B). The steering committee reviewed and revised the city’s addendum, with focus on the plan’s risk assessment and mitigation strategy (action items).

The current version of the addendum reflects changes decided upon at the designated meetings and through subsequent work and communication with OPDR. The changes are highlighted with more detail throughout this document and within Volume III, Appendix B. Other documented changes include revisions to the city’s Risk Assessment and Hazard Identification sections, Action Items, and Community Profile.

The Toledo Steering Committee was comprised of the following representatives:

• Convener, Justin Peterson, Contract Planner • Dave Inman, Assistant Fire Chief • Daniel Ammons, Toledo Fire Department • Arlene Inukai, Planning Technician/ Assistant Planner • Bill Zuspan, Public Works Director Public Participation

Public participation was achieved by posting the NHMP publicly and providing community members the opportunity to make comments and suggestions during the review process. Community members were also provided an opportunity for comment via a survey administered by IPRE (Volume III, Appendix F). During the public review period (Attachment B) there were no comments provided. Implementation and Maintenance

The City Council will be responsible for adopting the Toledo addendum to the Lincoln County NHMP. This addendum designates a steering committee and a convener to oversee the development and implementation of action items. Because the city addendum is part of the county’s multi-jurisdictional NHMP, the city will look for opportunities to partner with the county. The city’s steering committee will convene after re-adoption of the City of Toledo addendum on an annual schedule; the county is meeting on a quarterly basis and will provide opportunities for participating jurisdictions (cities and special districts) to report on NHMP implementation and maintenance during their meetings. The city’s Planner (contract) will serve as the convener and will be responsible for assembling the steering committee. The steering committee will be responsible for identifying new risk assessment data,

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January 6, 2021 Toledo City Council Packet Page 151 of 270 reviewing status of mitigation actions, identifying new actions, and seeking funding to implement the city’s mitigation strategy (actions). The steering committee will be responsible for:

• Reviewing existing action items to determine suitability of funding; • Reviewing existing, and new risk assessment data to identify issues that may not have been identified at NHMP creation; • Educating, and training new steering committee members on the NHMP, and mitigation actions in general; • Assisting in the development of funding proposals for priority action items; • Discussing methods for continued public involvement; and • Documenting successes, and lessons learned during the year.

The convener will also remain active in the County’s implementation, and maintenance process (Volume I, Section 4).

The City will utilize the same action item prioritization process as the County (Volume I, Section 4). Implementation through Existing Programs

This NHMP is strategic and non-regulatory in nature, meaning that it does not necessarily set forth any new policy. It does, however, provide: (1) a foundation for coordination and collaboration among agencies and the public in the city; (2) identification and prioritization of future mitigation activities; and (3) aid in meeting federal planning requirements and qualifying for assistance programs. The mitigation plan works in conjunction with other city plans and programs including the Comprehensive Land Use Plan, Capital Improvements Plan, and Building Codes, as well as the Lincoln County NHMP, and the State of Oregon NHMP.

The mitigation actions described herein (and priority actions in Attachment A) are intended to be implemented through existing plans and programs within the city. Plans and policies already in existence have support from residents, businesses and policy makers. Where possible, Toledo will implement the NHMP’s recommended actions through existing plans and policies. Many land-use, comprehensive and strategic plans get updated regularly, allowing them to adapt to changing conditions and needs. Implementing the NHMP’s action items through such plans and policies increases their likelihood of being supported and implemented. Implementation opportunities are further defined in action items when applicable.

Future development without proper planning may result in worsening problems associated with natural hazards. Toledo’s acknowledged comprehensive plan is the City of Toledo Comprehensive Plan. The City implements the plan through the Community Development Code. Existing Plans and Policies

Communities often have existing plans and policies that guide and influence land use, land development, and population growth. Such existing plans and policies can include comprehensive plans, zoning ordinances, and technical reports or studies. Plans and policies already in existence have support from residents, businesses and policy makers. Many land-

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January 6, 2021 Toledo City Council Packet Page 152 of 270 use, comprehensive, and strategic plans get updated regularly, and can adapt easily to changing conditions and needs.

Toledo’s Addendum includes a range of recommended action items that, when implemented, will reduce the city’s vulnerability to natural hazards. Many of these recommendations are consistent with the goals and objectives of the city’s existing plans and policies. Linking existing plans and policies to the addendum helps identify what resources already exist that can be used to implement the action items identified in Toledo’s Addendum. Implementing the city’s mitigation actions through existing plans and policies increases their likelihood of being supported and getting updated and maximizes the city’s resources.

The following are Toledo’s existing plans and policies that relate to natural hazards:

• Comprehensive Plan, 2001, last amended 2016: A document stating the general, long-range policies that will govern a local community's future development.

Relation to Natural Hazard Mitigation: Contains city-specific information regarding natural hazards within the city’s jurisdictional boundaries.

• Zoning Ordinance, 2020: Establishes land use zones to regulate the location of building structure and the use of land within the City of Toledo.

Relation to Natural Hazard Mitigation: Contains city-specific hazard related requirements for the placement and construction of the buildings. Issues such as floodplain development, etc. Floodplain development standards are identified in the flood hazard protection ordinance (Toledo Municipal Code 15.16.

• Subdivision Ordinance, 2014: An ordinance prescribing regulations governing the subdivision of land.

Relation to Natural Hazard Mitigation: Contains city specific hazard related requirements for the subdivision of parcels, and hazard specific issues such as floodplain development and construction on steep slopes, etc.

• Toledo Transportation Plan, 2013: Guides the management of existing transportation facilities and the design and implementation of future facilities.

Relation to Natural Hazard Mitigation: The Transportation Plan may be a resource to identify which roads and transportation systems are most vulnerable to natural disasters. Likewise, the Transportation Plan can be utilized to implement mitigation measures aimed at protecting "transportation disadvantaged" populations in emergency situations. When updated, the Transportation Plan can also include mitigation elements in its implementation considerations.

• Lincoln County Community Wildfire Protection Plan, 2018: Assists Toledo clarify and refine priorities for protection of life, property, and critical infrastructure in the wildland-urban interface on public and private lands.

Relation to Natural Hazard Mitigation: Enhances the NHMP risk assessment, identification of hazard zones, and includes mitigation actions to reduce risk to wildfire.

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January 6, 2021 Toledo City Council Packet Page 153 of 270 Government Structure

The Mayor and six-member City Council is the policy making body for Toledo. As the elected legislative body in Toledo, the City Council has overall responsibility for the scope, direction and financing of city services. Council members serve four-year terms, the Mayor also serves on the council and serves two-year terms. Additional departments within the city include the following:

Administration Department: The Administration Department is located at City Hall and is responsible for the day-to-day general administration and financial management of the city. The city manager, appointed by the mayor and City Council, is the administrative head of the City of Toledo. The department also includes the city attorney, city recorder, treasurer, utility billing clerk, accounting clerk, planning assistant, and contract planner. The Administrative Department is responsible for the city's comprehensive plan, implementing ordinances, building permits, grant administration and special projects.

Public Works Department: The City of Toledo Public Works Department is responsible for maintaining the potable water distribution system, the wastewater collection system, the stormwater system, roadside signage, fleet and equipment, and streets. Currently Public Works has the following employees: a Public Works Director, Public Works Operations Supervisor, Administrative Secretary, five Maintenance Workers, one Mechanical Tech, two Water Plant Operators, two Wastewater Treatment Plant Operators. The Property Maintenance team is also included in the Public Works Department. The Property Maintenance Department provides maintenance to City buildings and facilities. This includes city hall, police, fire, library, parks, and various landscape islands and parking lots. The department consists of a two Property Maintenance Workers and one custodian.

Police Department: The Toledo Police Department is responsible for the overall law enforcement, code enforcement, and crime prevention programs for the City of Toledo. The department provides dispatch services to the Police Department, Fire Department, Rural Fire District, Currently the Police Department has fifteen employees: a Police Chief, a Police Sergeant, eight officers, a dispatch supervisor, and four dispatchers.

Fire Department: The Toledo Fire and Rescue Department is responsible for emergency response to fires, medical services and disaster management for the City of Toledo and surrounding community. The department consists of four city employees and approximately 40 volunteers.

Library: The Public Library is located at 173 NW 7th Street and has about 35,000 items available for borrowing. It has access to 250,000 items through its membership in the Chinook Library Network, a cooperative including public and community college libraries.

Recreation: The City of Toledo offers resources for recreation activities of all kinds. The city has several park facilities, tennis courts, and ball fields among other resources. Continued Public Participation

An open public involvement process is essential to the development of an effective NHMP. To develop a comprehensive approach to reducing the effects of natural disasters, the planning process shall include opportunities for the public, neighboring communities, local, and regional agencies, as well as, private, and non-profit entities to comment on the NHMP

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January 6, 2021 Toledo City Council Packet Page 154 of 270 during review. Keeping the public informed of efforts to reduce its risk to future natural hazard events is important for successful NHMP implementation, and maintenance. As such, the City is committed to involving the public in the NHMP review and update process (Volume I, Section 4). The City posted the plan update for public comment before FEMA approval, and after approval will maintain their addendum to the NHMP on the City’s website: https://www.cityoftoledo.org/

In addition, natural hazards information dissemination is conducted throughout the year when opportunities present themselves via the city offices and website. NHMP Maintenance

The Lincoln County Multijurisdictional Natural Hazard Mitigation Plan and city addendum will be updated every five years in accordance with the update schedule outlined in the Disaster Mitigation Act of 2000. During the county plan update process, the city will also review and update its addendum. The convener will be responsible for convening the steering committee to address the questions outlined below.

• Are there new partners that should be brought to the table? • Are there new local, regional, state, or federal policies influencing natural hazards that should be addressed? • Has the community successfully implemented any mitigation activities since the plan was last updated? • Have new issues or problems related to hazards been identified in the community? • Are the actions still appropriate given current resources? • Have there been any changes in development patterns that could influence the effects of hazards? • Have there been any significant changes in the community’s demographics that could influence the effects of hazards? • Are there new studies or data available that would enhance the risk assessment? • Has the community been affected by any disasters? Did the plan accurately address the impacts of this event?

These questions will help the steering committee determine what components of the mitigation plan need updating. The steering committee will be responsible for updating any deficiencies found in the plan. Mitigation Strategy

This section of the NHMP addendum addresses 44 CFR 201.6(c)(3(iv), Mitigation Strategy.

The City’s action items were first developed through a two-stage process during the 2009 NHMP development and revised in 2015. In stage one, OPDR facilitated a work session with the steering committee to discuss the city’s risk and to identify potential issues. In the second stage, OPDR, working with the local steering committee, developed potential actions based on the hazards and the issues identified by the steering committee. During the 2019- 2020 update process OPDR re-evaluated the Action Items with the county and local steering committees and updated actions, noting what accomplishments had been made and if the actions were still relevant; any new action items were identified at this time. For additional information see the discussion near the end of this document.

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January 6, 2021 Toledo City Council Packet Page 155 of 270 The City’s actions are listed in Table TA-1. For more detailed information on each action, see the action forms within Attachment A of this addendum.

In addition, there are 18 County Action Items that include the city as an “Affected Jurisdiction” (Table TA-13). For more detailed information on the county actions that involve city participation, see Volume I, Section 3 and the action item forms within Volume III, Appendix A.

Priority Action Items Table TA-1 presents a list of mitigation actions. The steering committee decided to modify the prioritization of action items in this update to reflect current conditions (risk assessment), needs, and capacity. High priority actions are shown in bold text with grey highlight. The City will focus their attention, and resource availability, upon these achievable, high leverage, activities over the next five-years. Although this methodology provides a guide for the steering committee in terms of implementation, the steering committee has the option to implement any of the action items at any time. This option to consider all action items for implementation allows the committee to consider mitigation strategies as new opportunities arise, such as capitalizing on funding sources that could pertain to an action item that is not currently listed as the highest priority. Refer to Attachment A for detailed information for each high priority action. Full text of the plan goals referenced in Table TA-1 is located on page TA-2.

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Table TA-1 City of Toledo Action Items

Natural Coordinating Hazard Action Item Organization Cost Timing Action ID (Lead) Toledo Educate citizens about natural hazards Fire L Ongoing #1 preparedness. Department Evaluate the structural integrity of the Olalla Toledo Reservoir Dam (Georgia Pacific Public M to H Short #2 owned/operated) and the Mill Creek Reservoir Works Dam. Seismically retrofit vulnerable facilities and Toledo infrastructure to increase their resiliency to Public H Long #3 seismic hazards. Consider both structural and Works non-structural retrofit options.

Toledo Implement specific hazard objectives identified Planning M to H Ongoing #4 in the city’s Comprehensive Plan.

Toledo Continue compliance with the National Flood Planning L Ongoing #5 Insurance Program. Toledo Obtain lidar collection data from DOGAMI Planning L Short #6 Identify and address community’s vulnerability Toledo Public to a natural gas explosion following a seismic L Medium #7 Works event. Toledo Evaluate and implement mitigation projects for Public M to H Long #8 areas of the city that are at risk of landslide. Works Work with the owners of repetitive flood loss buildings in the city (particularly along Yaquina Planning/ Toledo Bay road, Business Hwy 20, and in the A Street Floodplain H Long #9 area) to identify cost effective mitigation Manager strategies including consideration of relocation, elevation, or buy-out. Relocate Police Station out of tsunami Toledo inundation zone and establish a police Police H Short #10 communications system safe from disasters. Toledo Relocate Public Works out of the floodplain and Public H Long #11 the tsunami inundation zone. Works Source: City of Toledo NHMP Steering Committee, 2020. Cost: L (less than $50,000), M ($50,000-$100,000), H (more than $100,000) Timing: Ongoing (continuous), Short (1-4 years), Medium (4-10 years), Long (10 or more years)

.

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Risk Assessment

This section of the NHMP addendum addresses 44 CFR 201.6(b)(2) - Risk Assessment. In addition, this chapter can serve as the factual basis for addressing Oregon Statewide Planning Goal 7 – Areas Subject to Natural Hazards. Assessing natural hazard risk has three phases:

• Phase 1: Identify hazards that can impact the jurisdiction. This includes an evaluation of potential hazard impacts – type, location, extent, etc. • Phase 2: Identify important community assets and system vulnerabilities. Example vulnerabilities include people, businesses, homes, roads, historic places and drinking water sources. • Phase 3: Evaluate the extent to which the identified hazards overlap with, or have an impact on, the important assets identified by the community.

The local level rationale for the identified mitigation strategies (action items) is presented herein, and within Volume I, Section 2, and Volume III, Appendix C. The risk assessment process is graphically depicted in Figure TA-1. Ultimately, the goal of hazard mitigation is to reduce the area of risk, where hazards overlap vulnerable systems.

Figure TA-1 Understanding Risk

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Hazard Analysis

The Toledo NHMP steering committee reviewed and revised the plan’s Hazard Analysis and Risk Assessment section. Changes from their previous HVA and the County’s HVA were made where appropriate to reflect distinctions in probability, vulnerability, and risk from natural hazards unique to the City of Toledo, which are discussed throughout this addendum.

Table TA-2 shows the hazard analysis matrix for Toledo listing each hazard in rank order from high to low. The table shows that hazard scores are influenced by each of the four categories combined. For local governments, conducting the hazard analysis is a useful step in planning for hazard mitigation, response, and recovery. The method provides the jurisdiction with sense of hazard priorities but does not predict the occurrence of a hazard. See Volume I, Section 2: Risk Assessment of the Lincoln County NHMP for a description of the methodology.

One catastrophic hazard (Cascadia Subduction Zone earthquake) and four chronic hazards (landslide, windstorm, winter storm (snow/ice), riverine flood) rank as the top hazard threats to the City (Top Tier). Drought, crustal earthquake, wildfire, and local tsunami comprise the next highest ranked hazards (Middle Tier). Coastal flood, distant tsunami, volcanic event, and tornado comprise the lowest ranked hazards in the City (Bottom Tier).

Table TA-2 Hazard Analysis Matrix – City of Toledo Maximum Total Threat Hazard Hazard Hazard History Vulnerability Threat Probability Score Rank Tiers Landslide 20 50 100 70 240 #1 Windstorm 20 50 100 70 240 #2 Top Winter Storm (Snow/Ice) 18 35 90 70 213 #3 Tier Earthquake (Cascadia) 10 50 100 49 209 #4 Flood (Riverine) 20 25 80 70 195 #5 Drought 16 35 50 56 157 #6 Earthquake (Crustal) 10 35 80 21 146 #7 Middle Wildfire 10 25 70 35 140 #8 Tier Tsunami (Local) 2 20 50 49 121 #9 Flood (Coastal) 10 15 50 35 110 #10 Tsunami (Distant) 8 5 30 49 92 #11 Bottom Volcanic Events 2 5 40 7 54 #12 Tier Tornado 2 10 10 7 29 #13 Coastal Erosion The city is not affected by this coastal hazard, as such it is not included. Source: City of Toledo NHMP Steering Committee (2020)

Table TA-3 categorizes the probability and vulnerability scores from the hazard analysis for the city and compares the results to the assessment completed by the Lincoln County NHMP Steering Committee (areas of differences are noted with bold text within the city ratings).

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Table TA-3 Probability and Vulnerability Comparison Toledo County Hazard Probability Vulnerability Probability Vulnerability Coastal Erosion * * High Low Drought High Moderate High Moderate Earthquake (Cascadia) Moderate High Moderate High Earthquake (Crustal) Low Moderate Low Moderate Flood (Coastal) Moderate Low High Moderate Flood (Riverine) High Moderate High Moderate Landslide High High High High Tornado Low Low High Low Tsunami (Distant) Moderate Low Moderate Low Tsunami (Local) Moderate Moderate Moderate High Volcanic Event Low Low Low Low Wildfire Moderate Moderate High Moderate Windstorm High High High High Winter Storm (Snow/Ice) High Moderate High Moderate Source: City of Toledo NHMP Steering Committee and Lincoln County NHMP Steering Committee (2020) Note: * - Hazard not ranked and does not affect the city.

Community Characteristics Table TA-4, Appendix C (Volume III), and the following section provide information on City specific demographics and assets. Many of these community characteristics can affect how natural hazards impact communities, and how communities choose to plan for natural hazard mitigation. Considering the city specific assets during the planning process can assist in identifying appropriate measures for natural hazard mitigation. Between 2012 and 2019 the City grew by 25 people (1%).1 According to the State’s official coordinated population forecast, between 2019 and 2040 the City’s population is forecast to grow by 19% to 4,165.2 Median household income increased held steady between 2012 and 2017.3 The City has an educated population with 87% of residents 25 years, and older holding a high school degree, 14% have a bachelor’s degree or higher. As of 2019, Toledo High School and the Lincoln County School District have 77% and 76% graduation rates respectively.

Toledo sits seven miles inland from the Central Oregon coastline, and development spans a total of 2.3 square miles. Toledo includes industrial and commercial development but is zoned primarily residential. Where and how the city decides to grow may influence the city’s level of vulnerability to natural hazards. Toledo’s Comprehensive Plan addresses land use needs within the city and the Urban Growth Boundary. In response to Statewide Planning Goal 7, the city additionally addresses development in relation to floods, tsunamis, earthquakes, landslides, weak foundation soils, high groundwater, wind/winter storms, and wildfires. Please see “Existing Mitigation Activities” below for details regarding Goal 7 within Toledo’s Comprehensive Plan, Article 7.

1 Portland State University, Population Research Center, "Annual Population Estimates", 2019. 2 Portland State University, Population Research Center, "Oregon Population Forecast Program Cycle 1 (2014- 2017)". 2017. 3 Social Explorer, Table T57, U.S. Census Bureau, 2013-2017 and 2008-2012 American Community Survey Estimates.

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Figure TA-2 shows the city of Toledo’s zoning map. New development has complied with the standards of the Oregon Building Code, and the city’s development code including their floodplain ordinance. Economy Toledo’s commercial areas developed along primary routes and residential development followed nearby (see Figure TA-2).

Most workers residing in the city (84%, 1,484 people) travel outside of the city for work primarily to Toledo and Newport.4 A significant population of people travel to the city for work, (75% of the workforce, 839 people) primarily from Newport.

Just over 55% of the resident population 16 and over is in the labor force 1,566 people) and are employed in a variety of occupations including office and administrative support (16%), and professional and related (12%), production (11%), management, business, and financial operations (9%), sales (9%), and personal car and service (9%), occupations.5

4 U.S. Census Bureau. LEHD Origin-Destination Employment Statistics (2002-2017). Longitudinal-Employer Household Dynamics Program, accessed on April 25, 2020 at https://onthemap.ces.census.gov. 5 Social Explorer, Tables A17008 & A17002, U.S. Census Bureau, 2013-2017 American Community Survey Estimates.

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Figure TA-2 Zoning Map

Source: City of Toledo

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Table TA-4 Community Characteristics Population Characteristics Housing Characteristics 2012 Population 3,465 Housing Units 2019 Population 3,490 Single-Family 1,226 76% 2040 Forecasted Population 4,165 Multi-Family 265 17% Mobile Homes 129 8% Race (non-hispanic or latino) and Ethnicity (Hispanic) White 93% Year Structure Built Black/ African American 0% Pre-1970 1,028 63% American Indian and Alaska Native 1% 1970-1989 415 26% Asian 0% 1990-2009 163 10% Native Hawaiian and Other Pacific Islander 1% 2010 or later 14 2% Some Other Race 0% Housing Tenure and Vacancy Two or More Races 2% Owner-occupied 815 50% Hispanic or Latino (of any race) 4% Renter-occupied 533 33% Seasonal 75 5% Limited or No English Spoken 0 0% Vacant 197 12% Vulnerable Age Groups Less than 15 Years 607 17% Toledo is situated on a bend of the Yaquina 65 Years and Over 631 18% River and is surrounded by wooded hills seven Age Dependency Ratio 1.19 miles inland from the Central Oregon Coast. Disability Status Toledo is the only inland coastal community Total Population 819 23% Children (Under 18) 83 11% with a deep-water channel. The city’s Working Age (18 to 64) 414 19% topography is very hilly. Nearby bodies of Seniors (65 and older) 322 51% water include the Pacific Ocean and Yaquina Income Characteristics River. Households by Income Category Less than $15,000 174 13% The climate in Toledo is moderate. Average $15,000-$29,999 280 21% monthly temperatures range from lows of 39- $30,000-$44,999 178 13% 42° F (November through April) to highs of $45,000-$59,999 201 15% 65° F (July through September) degrees. The $60,000-$74,999 198 15% driest months are July and August (average $75,000-$99,999 156 12% $100,000-$199,999 104 8% about 0.8 inches of precipitation per month) $200,000 or more 57 4% the wettest months are November through Median Household Income $48,281 January (average 10-11 inches of precipitation Poverty Rates per month). Toledo has an average annual Total Population 665 19% precipitation of approximately 67.5 inches Children (Under 18) 252 34% (71%, 47.6 inches fall November through Working Age (18 to 64) 337 16% March). Seniors (65 and older) 76 12% Housing Cost Burden (Cost > 30% of household income) Owners with Mortgage 166 20% Renters 219 41% Source: U.S. Census Bureau, 2013-2017 American Community Survey; Portland State University, Population Research Center, "Annual Population Estimates", 2019. Portland State University, Population Research Center, "Oregon Population Forecast Program Cycle 1 (2014-2017)". 2017.

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Asset Identification

The following assets identified by the City of Toledo were first gathered from the Asset Identification meetings held with community members in 2007. These assets were confirmed and updated by the City steering committee during the 2019-2020 update process. Cultural and Historic Resources

Historic and cultural resources such as historic structures and landmarks can help to define a community and may also be sources of tourism dollars. Because of their role in defining and supporting the community, protecting these resources from the impact of disasters is important. The National Register of Historic Places and the State Historic Preservation Office lists historic sites and properties within the city:6

The following list includes the four properties that are listed on the National Register of Historic Places:

• Chitwood Bridge, Yaquina River, 1926 • Pacific Spruce Saw Mill Tenant Houses, 146-192 NE 6th Street, 1920 • The Ahnkuti Site (35-LNC-76), Address Restricted • St John’s Episcopal Church, 110 NE Alder Street

The following list includes 39 other properties listed on the State Historic Preservation Office website:

• Spruce Division Mill Site Mouth Of Depot Slough 1918 • Akin Block, 155 N Main St, c.1923 • Bank of the West, 112 S Main St , c.1969 • Bateman Building, 119 N Main St, c.1911 • Cascade Services. 203 N Main St , c.2000 • City Hall, 206 N Main St, c.1939 • Dannans Cleaners, 300-318 S Main St, c.1954 • Depot Slough, Hwy 20, 1910 • ELKS, 123 E Alder, c.1956 • Farrington's, 139 S Main St, c.1928 • Gaither Motors, 170 N Main St, c.1926 • Graham Garage, 355-359 N Main St, c.1924 • Heffners & Bensons Variety Store, 281-297 N Main St, c.1911 • House, 145 E 1st St, c.1920 • House, 167 E 1st St, c.1920 • House, 177 E 1st St, c.1920 • House, 878 NW 5th, c.1948 • House, 146 SE Alder St, c.1900 • House, 157-195 NE Alder St, c.1887 • House, 144 E Graham St, c.1900

6 Oregon Historic Sites Database, http://heritagedata.prd.state.or.us/historic/, accessed July 17, 2020.

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• House, 192 E Graham , c.1950 • IOOF Hall, 305 N Main St, c.1911 • Ivan Kelly Studio, 108 E Graham St, c.1920 • Leader Building, 404 N Main St, c.1959 • Main Stream Music, 199 S Main St, c.1960 • Masonic Building, 192 S Main St, 1901 • Methodist Episcopal Church, 199 NE 1st St, c.1887 • Methodist Thrift Shop, 109 N Main St, c.1895 • Penneys Building, 323-333 N Main St, c.1928 • Professional Building, 213-235 S Main St , c.1957 • St Johns Episcopal Parsonage, 140 NE Alder St, c.1920 • Sunnyside, 159-181 S Main St, c.1930 • Toledo Eagles # 2219, 161 SE 2nd St, c.1940 • Toledo Library, 150 NE Alder St, c.1920 • Toledo Post Office, 138 NW 1st St, c.1960 • Updike Building, 334-320 N Main St, c.1926 • Yaquina Bay Hotel, 160 N Main St, c.1922 • Yaquina Building, 208-246 S Main St, c.1926 • Yaquina River Museum of Art 151 NE Alder St c.1900

In addition, community recreational amenities include Toledo’s Municipal Pool, the Olalla Valley Golf Course, kayaking, fishing, bowling, bird-watching, the city library, and city parks. Seasonal attractions include the Summer Festival and Fireworks in July, the Antique Street Fair and Wooden Boat Festival in August, the Art Walk in September and Hometown Holiday in December. Critical Facilities & Infrastructure

Critical facilities are those that support government and first responders’ ability to act in an emergency. They are a top priority in any comprehensive hazard mitigation plan. Individual communities should inventory their critical facilities to include locally designated shelters and other essential assets, such as fire stations, and water and wastewater treatment facilities.

Toledo has the following critical facilities (bold indicates facility was included in the Risk Report):

• Police department, 250 W Highway 20, vulnerable to flood and tsunami • Fire department/ EMS facility, 285 NE Burgess Road • Public works shop facility, 415 NW Industrial Park Way, vulnerable to local tsunami and flood • City hall, 206 N Main Street, vulnerable to earthquake and heavy snow • Water treatment plant, 860 NE Reservoir Lane, vulnerable to landslide/ earthquake • Four water storage reservoir tanks: o Ammon Road – 1 MG o Graham Street – 0.4 MG o Clearwell Storage – 0.85 MG o Skyline Drive Storage – 1.9 MG

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• Wastewater treatment plant, 1105 SE Fir Street, vulnerable to flood, tsunami, and earthquake • Elementary school, 600 SE Sturdevant Road, vulnerable to earthquake • Junior/ Senior high school, 1800 NE Sturdevant Road, vulnerable to earthquake • Samaritan Toledo Medical Clinic, 199 Hwy 20 • Port of Toledo, 496 NE Hwy 20 Transportation

Mobility plays an important role in Toledo, and the daily experience of its residents, and businesses. Motor vehicles represent the dominant mode of travel through, and within the City. Toledo is also served by Lincoln County Transit Route 493 with service running six days a week with stops in Toledo. The Coast to Valley Express provides public transit service between Newport and Corvallis and includes stops in Toledo.

Roads/Seismic lifelines Seismic lifeline routes help maintain transportation facilities for public safety and resilience in the case of natural disasters. Following a major earthquake, it is important for response and recovery agencies to know which roadways are most prepared for a major seismic event. The Oregon Department of Transportation has identified lifeline routes to provide a secure lifeline network of streets, highways, and bridges to facilitate emergency services response after a disaster.7

System connectivity and key geographical features were used to identify a three-tiered seismic lifeline system. Routes identified as Tier 1 are considered the most significant and necessary to ensure a functioning statewide transportation network. The Tier 2 system provides additional connectivity to the Tier 1 system, it allows for direct access to more locations and increased traffic volume capacity. The Tier 3 lifeline routes provide additional connectivity to the systems provided by Tiers 1 and 2.

Highway 20 (Tier III) and Business 20 are important arterials in and near the City and Highway 20 is a major east-west transportation routes connecting the coast to the Willamette Valley. Highway 101 (Tier I), to the west, is the major north-south transportation route connecting Toledo to other coastal cities (see Figure TA-3).

7 Oregon Department of Transportation. Oregon Seismic Lifeline Evaluation, Vulnerability Synthesis, and Identification, Oregon Seismic Lifeline Routes, May 15 2012.

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Figure TA-3 Toledo Functional Classification of Roads

Source: Oregon Department of Transportation

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Bridges Because of earthquake risk, the seismic vulnerability of the city’s bridges is an important issue. Non-functional bridges can disrupt emergency operations, sever lifelines, and disrupt local and freight traffic. These disruptions may exacerbate local economic losses if industries are unable to transport goods. Bridges and culverts within the city that are critical or essential include (see Figure TA-4): • Depoe Bay Slough, Yuina Bay Rd (1962), (Bridge ID 12131A) • Yaquina River, Butler Bridge Rd (1956), (Bridge ID 12132A) • West Olalla Slough, US 20 at MP F8.17 (1936), (Bridge ID 02275) • Depot Slough, US 20 (1960), (Bridge ID 00439B)

Figure TA-4 Oregon Bridges and Structurally Deficient Bridges

Source: Oregon Department of Transportation, ODOT TransGIS, accessed August 6, 2020 More information on Seismic Design of bridges is on the ODOT website: https://www.oregon.gov/odot/Bridge/Pages/Seismic.aspx

Railroads Railroads are major providers of regional and national cargo and trade flows. Railroads run through the Willamette Valley region and provide a vital transportation link to the City of

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Toledo. The Portland & Western (PNWR) provides freight service to/from the city. There is no passenger rail service in the city.

Rails are sensitive to icing from the winter storms that can occur in the region. For industries in the region that utilize rail transport, these disruptions in service can result in economic losses. The potential for rail accidents caused by natural hazards can also have serious implications for the local communities if hazardous materials are involved.

Airports The Toledo State Airport is located south of the city on the east side of the Yaquina River. The Newport Municipal Airport is approximately 12 miles southwest in the South Beach area of Newport. The city has no commercial service airports. The nearest commercial airports are in Eugene and Portland.

Ports

The Port of Toledo accommodates a wide variety of users to retain and create jobs and increase economic development. The Port district covers 443 square miles including the cities of Siletz and Toledo and unincorporated Lincoln County located along the Yaquina River. The Port includes the Toledo Shipyard, industrial leases, and recreational facilities.

Utility Lifelines Utility lifelines are the resources that the public relies on daily such as, electricity, fuel and communication lines. If these lines fail or are disrupted, the essential functions of the community can become severely impaired. Utility lifelines are closely related to physical infrastructures, like dams and power plants, as they transmit the power generated from these facilities.

Generally, the network of electricity transmission lines running throughout the city is operated by Central Lincoln PUD (see their addendum for more information). The Williams Gas Pipeline provides natural gas that is delivered to customers in the city by Northwest Natural Gas. These lines may be vulnerable as infrequent natural hazards, like earthquakes, could disrupt service to natural gas consumers across the region.

The city water, wastewater, and stormwater (culvert) systems include the following:

Water Infrastructure

• Water Treatment Plant (ca. 1976): 860 NE Reservoir Ln • Reservoirs: Mill Creek Reservoir (ca. 1967, 250 acre-feet) o Storage Tank: Ammon Road – 1 MG (ca. 1970) o Storage Tank: Graham Street – 0.45 MG (ca. 1968) o Storage Tank: Clearwell Storage – 0.85 MG o Storage Tank: Skyline Drive Storage – 1.9 MG (ca. 2014) • Pump stations: o Mill Creek Raw Water Pump Station (ca. 1968): 1132 SE River Road o Siletz River Intake/Pump Station (ca. 2015): 24772 Siletz Hwy/east side of City of Siletz o Seal Rock Finished Water Pump Station (provides water for the Seal Rock Water District, see addendum for more information): 1621 S Bay Road o Wagon Road Water Pump Station: 1209 NE Wagon Road

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Wastewater Infrastructure

• Wastewater (Sewage) Treatment Plant: 1105 SE Fir St • Wastewater pump stations: o Lincoln Way = 1615 NW Lincoln Way o High School = 1660 NE Hwy 20 o A Street = 200 NW 1st Street o Ammon Road = 1298 SE Sturdevant Road o Butler Bridge = 675 SE Butler Bridge Road

Stormwater Infrastructure (e.g. Culverts)

• Tidegate/stormwater station: 440 NW 1st Street Community Organizations and Programs

Social systems can be defined as community organizations and programs that provide social and community-based services, such as health care or housing assistance, to the public. In planning for natural hazard mitigation, it is important to know what social systems exist within the community because of their existing connections to the public. Often, actions identified by the plan involve communicating with the public or specific subgroups within the population (e.g. elderly, children, low income). The county and cities can use existing social systems as resources for implementing such communication-related activities because these service providers already work directly with the public on several issues, one of which could be natural hazard preparedness and mitigation. The countywide community organizations that are active within the city and county and may be potential partners for implementing mitigation actions can be found in Appendix C: Community Profile. Lincoln County School District

The Lincoln County School District has three schools in Toledo including Toledo Elementary and Toledo Jr/Sr High (outside city limits). For more information on School District assets see their addendum in Volume II. Existing Mitigation Activities

Existing mitigation activities include current mitigation programs and activities that are being implemented by the community to reduce the community’s overall risk to natural hazards. Documenting these efforts can assist participating jurisdictions better understand risk and can assist in documenting successes. Within the City of Toledo, specific hazard objectives are listed within the city’s Comprehensive Plan (dated 2000):

Overall Objectives:

1. Identify potential natural hazard areas where development may occur when appropriate safeguards can minimize the impact of hazards upon development and impacts of new development upon adjoining properties. 2. Identify and preserve known natural hazard areas best retained for open space, yards, natural resource areas, wildlife habitats, recreation, or other non-structural uses.

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3. Maintain an inventory of areas subject to natural disasters and hazards. The inventory shall be used to determine the suitability of a location for development and, if necessary, be used to limit the development to a level consistent with the degree of a hazard, the disaster potential and the environmental protection policies in the Comprehensive Plan. a. The city shall utilize the Soil Survey of Lincoln County Area, Oregon July, 1997 (and later editions), the Environmental Geology of Lincoln County Oregon - Bulletin 81 (Department of Geology and Mineral Industries, 1973), the Environmental Hazard Inventory Coastal Lincoln County (RNKR Associates, 1977), the All Hazard Mitigation Plan: Lane, Lincoln, and Linn Counties, Oregon (G & E Engineering Systems, Inc. 1998) and other appropriate materials as guides for developing policies and regulations to minimize damages from developing in hazardous areas. 4. Develop comprehensive and effective safeguards for developments within known natural hazard areas by requiring the use of special design and construction features to reduce potential risks/damages in accordance with state building codes, other state codes, federal regulations, and local codes.

Specific hazard objectives are also listed. The Comprehensive Plan can be viewed online at the city’s website, or at City Hall.

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Hazard Profiles

The following sections briefly describe relevant information for each profiled hazard. More information on Lincoln County hazards can be found in Volume I, Section 2 Risk Assessment and in the Risk Assessment for Region 1, Oregon Coast, Oregon SNHMP (2020).

In addition, the Oregon Department of Geology and Mineral Industries (DOGAMI) conducted a multi-hazard risk assessment (Risk Report) for Lincoln County, including the City of Toledo. The study was funded through the FEMA Risk MAP program and was completed in 2020. The Risk Report provides a quantitative risk assessment that informs communities of their risk related to the following natural hazards: coastal erosion, Cascadia Subduction Zone earthquake and tsunami, flood, landslide, and wildfire (summarized herein). The City hereby incorporates the Risk Report into this NHMP addendum by reference (DOGAMI, O-20-11). Coastal Erosion

The City of Toledo does not border the Pacific Ocean; as such, coastal erosion is not considered to be a hazard within the community. Drought

The steering committee determined that the city’s probability for drought is high, meaning at least one incident is likely within the next 35 years and that their vulnerability to drought is moderate, meaning more than 10% of the city’s population or property could be affected by a major drought event. These ratings have not changed since the previous NHMP.

Volume I, Section 2 of Lincoln County’s NHMP adequately describes the causes and characteristics of drought hazards, as well as the history, location, extent, and probability of a potential event. Due to a cool, wet climate, past and present weather conditions have generally spared coastal communities from the effects of a drought.

The Siletz River is Toledo’s primary water supply during the summer months, and Mill Creek, its dam and its reservoir (circa 1967, 65 feet tall with a permitted storage capacity of 250 acre-feet) is the primary water source during the winter months.8 The city owns about 400 acres of the Mill Creek Watershed above the reservoir and the remainder is owned by the U.S. Forest Service. Storage capacity is limited, and the city’s steering committee believes that increased storage capacity may assist in mitigating the impact of a severe drought event. The Toledo Steering Committee additionally noted that emergency shut-off valves may increase the amount of water that the city’s able to supply in the aftermath of a high magnitude earthquake event.

Water from the city reservoirs is treated at the water treatment facility that can treat up to 3.0 million gallons per day (mgd) or 2,080 gallons per minute (gpm); current typical flows range from 850 to 1,200 gpm. Following treatment water flows via 12 to 16-inch water transmission mains to four water storage tanks (combined over 3.35 million gallons capacity) provides enough water supply for about 3.7 days under current demand.9 The city

8 City of Toledo, Water System Master Plan, 2017. 9 City of Toledo, Water Management and Conservation Plan, 2017.

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has about 35 miles of piping and is separated into three pressure zones. The City has enough capacity to meet current and anticipated future demand.

Future Climate Projection: According to OCCRI report “Future Climate Projections: Lincoln County” (Appendix G) the probability of future drought conditions (low summer soil moisture, low spring snowpack, low summer runoff, low summer precipitation, and high summer evaporation) is expected to be more frequent by the 2050s. Vulnerability Assessment

Due to insufficient data and resources, Toledo is currently unable to perform a quantitative risk assessment, or exposure analysis, for this hazard. State-wide droughts have historically occurred in Oregon, and as it is a region-wide phenomenon, all residents are equally at risk. Structural damage from drought is not expected; rather the risks apply to humans and resources. Industries important to the City of Toledo’s local economy such as fishing and the timber industry have historically been affected, and any future droughts would have tangible economic and potentially human impacts.

In addition to reduced water supplies, a drought will increase the chances of wildfire and significantly reduce tourism activities. The city has a Water Management and Conservation Plan that includes water curtailment measures that will go into effect in the event of a drought. Earthquake

The steering committee determined that the city’s probability for a Cascadia Subduction Zone (CSZ) Earthquake event is moderate, meaning one incident may occur within the next 35 to 75 years and that their vulnerability to a CSZ event is high, meaning that more than 10% of the City’s population or property could be affected by a major CSZ earthquake event. The steering committee determined that the city’s probability for a crustal earthquake event is low, meaning one incident may occur within the next 100 years and that their vulnerability to a Crustal Earthquake event is moderate, meaning that between 1% and 10% of the city’s population or property could be affected by a major crustal earthquake event. The city’s probability to crustal earthquake was decreased since the previous NHMP, all other ratings have remained the same.

Volume I, Section 2 of Lincoln County’s NHMP adequately describes the causes and characteristics of earthquake hazards, as well as the history, location, extent, and probability of a potential event. Earthquake-induced damages are difficult to predict, and depend on the size, type, and location of the earthquake, as well as site-specific building and soil characteristics. Presently, it is not possible to accurately forecast the location or size of earthquakes, but it is possible to predict the behavior of soil at any site. In many major earthquakes, damages have primarily been caused by the behavior of the soil.

The Pacific Northwest experienced a subduction zone earthquake estimated at magnitude 9 on January 26, 1700. The earthquake generated a tsunami that caused damage as far away as Japan. Cascadia subduction zone earthquakes and associated tsunamis have occurred on average every 500 years over the last 3,500 years in the Pacific Northwest. The time between events has been as short as 100 to 200 years and as long as 1,000 years. The

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geologic record indicates that over the last 10,000 years approximately 42 tsunamis have been generated off the Oregon Coast in connection to ruptures of the CSZ (19 of the events were full-margin ruptures and arrived approximately 15-20 minutes after the earthquake).10

The Oregon Department of Geology and Mineral Industries (DOGAMI), in partnership with other state and federal agencies, has undertaken a rigorous program in Oregon to identify seismic hazards, including active fault identification, bedrock shaking, tsunami inundation zones, ground motion amplification, liquefaction, and earthquake induced landslides.

The figures below show earthquake hazards that affect the city, including the soft soil/ liquefaction hazard (Figure TA-5), expected ground shaking for crustal events (Figure TA-6), and for the Cascadia Subduction Zone event (Figure TA-7). The extent of the damage to structures and injury and death to people will depend upon the type of earthquake, proximity to the epicenter and the magnitude and duration of the event. The soft soils figure below shows that in general the soils in Toledo have low to moderate liquefaction potential; the areas of the population along the coastline are more susceptible to liquefaction than areas further in land and away from rivers.

Figure TA-5 Earthquake Liquefaction (Soft Soil) Hazard

Source: Oregon HazVu: Statewide Geohazards Viewer – To explore and view map detail click hyperlink to left.

Shaking from the combined earthquake scenario is expected to be very strong to violent for much of Toledo as shown in Figure TA-6. The figure also shows one historically active fault southeast of the city.

10 DLCD. Oregon State Natural Hazard Mitigation Plan. 2020 (Draft).

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Figure TA-6 Combined Earthquake Events Expected Shaking and Active Faults

Source: Oregon HazVu: Statewide Geohazards Viewer – To explore and view map detail click hyperlink to left.

Figure TA-7 shows expected shaking with a Cascadia Earthquake. The figure shows that the entire city will receive severe to violent shaking.

Figure TA-7 Cascadia Earthquake Expected Shaking

Source: Oregon HazVu: Statewide Geohazards Viewer – To explore and view map detail click hyperlink to left.

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Vulnerability Assessment The city’s concentrated population and resources, as well as the soil characteristics and relative earthquake hazards described above are cause for significant effort toward mitigating the earthquake hazard. The city’s infrastructure is highly vulnerable to a severe earthquake event. Sewer lines, water lines, power lines, water tanks, reservoirs, cell towers, the Samaritan North Lincoln Hospital, and City Hall were identified by the Steering Committee as vulnerable assets. The city would expect significant damage to roads and bridges following a Cascadia Subduction Zone event, as well as deaths and severe injuries region wide. Education and outreach regarding earthquakes (and resultant tsunami) is an ongoing endeavor in Toledo. 2007 Rapid Visual Survey Building codes were implemented in Oregon in the 1970s, however, stricter standards did not take effect until 1991 and early 2000s. As noted in the community characteristics section (Table TA-4), approximately 67% of residential buildings were built prior to 1990, which increases the City’s vulnerability to the earthquake hazard (according to the Risk Report 71% of all buildings are pre-code and 12% are low code)11. Information on specific public buildings’ (schools and public safety) estimated seismic resistance, determined by DOGAMI in 2007, is shown in Table TA-5; each “X” represents one building within that ranking category. Of the facilities evaluated by DOGAMI, that have not been retrofitted, using their Rapid Visual Survey (RVS), no buildings have a very high (100% chance) collapse potential, while two (2) have a high (greater than 10% chance) collapse potential. To fully assess a buildings potential for collapse, a more detailed engineering study completed by a qualified professional is required, but the RVS study can help to prioritize which buildings to survey. Mitigation Activities Earthquake mitigation activities listed here include current mitigation programs and activities that are being implemented by Toledo agencies or organizations.

A primary mitigation objective of the city is to construct or upgrade critical and essential facilities and infrastructure to withstand future earthquake events. Seismic retrofit grant awards per the Seismic Rehabilitation Grant Program12 have been funded to retrofit the Toledo High School gym (outside city) (2013-14 grant award, $1,468,092). Additionally, the School District has retrofitted at risk schools through local resources (see the Lincoln County School District addendum for more information).

11 DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table D-2. 12 The Seismic Rehabilitation Grant Program (SRGP) is a state of Oregon competitive grant program that provides funding for the seismic rehabilitation of critical public buildings, particularly public schools and emergency services facilities.

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Table TA-5 Rapid Visual Survey Scores Level of Collapse Potential Low Moderate High Very High Facility Site ID* (< 1%) (>1%) (>10%) (100%) Schools Toledo [Elementary] School** Linc_sch05 X (600 SE Sturdevant Road) Toledo [Jr/ Sr] High School (Not in City)** SRGP 2013-14 Linc_sch11 (1800 NE Sturdevant Road) $1,468,092 No Longer in Use (former Olalla Center site )** Linc_sch20 X (805 NE Reservoir Lane) Public Safety City of Toledo Fire Department** Linc_fir22 X (285 NE Burgess Road) Port of Toledo (former Fire Department )** Linc_fir06 X (496 E Hwy 20) Toledo Police Department** Linc_pol07 X (250 W Hwy 20) Source: DOGAMI 2007. Open File Report 0-07-02. Statewide Seismic Needs Assessment Using Rapid Visual Assessment. Notes: “*” – Site ID is referenced on the RVS Lincoln County Map;“**” – Facility determined to be vulnerable to CSZ earthquake and should expect moderate to complete damage (> 50% probability). DOGAMI Risk Report (2020). Notes: The Toledo Fire Department Building (496 E Hwy 20) was assessed by DOGAMI, but was sold to the Port of Toledo; The Olalla Center for Children and Families was assessed by DOGAMI, but has since moved to a new location (321 SE 3rd Street).

The city’s steering committee additionally identified the following earthquake-related vulnerabilities:

• The city’s topography is [likely] prone to earthquake-induced landslides; • In the event of a magnitude (M) 9 earthquake event, the city will likely be isolated from larger cities in the Willamette Valley, as well as coastal communities. Post- disaster self-reliance is essential; • Post-disaster communication may be hindered; the acquisition of satellite phones may be a beneficial emergency-response related investment; • Access to hospitals will be difficult; • The city will likely need to accommodate a large section of Newport’s population post-earthquake and/or tsunami. Currently, the city is not equipped to house and/or provide services for an influx of residents; • The Olalla Reservoir Dam may breach and cause severe flooding; • The Mill Creek Reservoir Dam may breach and cause severe flooding; • Toledo City Hall is comprised of unreinforced masonry and may collapse in the event of a high magnitude earthquake; and • The city’s Georgia Pacific Paper Mill may be hazardous in the event of an earthquake. Further study is needed.

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Natural Hazard Risk Report for Lincoln County The Risk Report (DOGAMI, O-20-11) provides hazard analysis summary tables that identify populations and property within Lincoln County that are vulnerable to earthquake. The Risk Report provides a distinct profile for Toledo.

According to the Risk Report the following resident population and property (public and private) within the study area may be impacted by the profiled magnitude 9.0 Cascadia Subduction Zone (CSZ) event. Note: Due to the simultaneous nature of a CSZ earthquake and tsunami, loss estimates have been separated in the following tables to avoid double counting. Building losses within the tsunami zone are considered total. See the tsunami section for additional information.

The Risk Report performed an analysis of buildings, including critical facilities, to determine exposure for each community. According to the Risk Report the following resident population and property (public and private) within Toledo may be impacted by the profiled earthquake scenarios (Table TA-6). Note: Due to the simultaneous nature of a CSZ earthquake and tsunami, loss estimates have been separated in the following tables to avoid double counting. Building losses within the tsunami zone are considered total. See the tsunami section for additional information. 13

Approximately 26% of the City’s population (902 people) may be displaced by a magnitude 9.0 CSZ earthquake and tsunami event. Of those, approximately less than 1% will be impacted by the accompanying tsunami. Note: The data does not include potentially impacted visitor populations that may be lodging or at a public venue during a CSZ earthquake and tsunami event. Earthquakes will impact every building in the City, to some degree, by a CSZ magnitude 9.0 earthquake and tsunami. Building damage (loss) estimates are reported for buildings expected to be damaged by the earthquake outside of the tsunami inundation zone (medium-sized). Additional exposure information is provided for buildings within the tsunami inundation zone to obtain the combined total damage (loss) estimate. Buildings reported as “damaged” in the area outside the tsunami zone include yellow tagged (extensive, limited habitability) and red tagged (complete, uninhabitable) buildings, while 100% of buildings exposed inside the tsunami inundation area are considered “damaged” (complete, uninhabitable). The City has 810 buildings that are expected to be damaged by the CSZ earthquake and tsunami event. The combined (earthquake and tsunami) value of building damage losses are $125.6 million.

The Risk Report estimated losses show that the age of the building stock is the primary metric of earthquake vulnerability. Communities with older building stock are expected to have higher losses. However, if buildings were retrofitted to at least “moderate code” standards the impact of the event would be reduced. The Risk Report concludes that loss estimates for the City drop from 43% to 37% ($17.9 million decrease in loss) when all buildings are upgraded to at least moderate code level.14 Note: earthquake vulnerability retrofit benefits are minimized in areas of liquefaction and landslide where additional geotechnical mitigation would be needed.

13 DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-18. 14 Ibid. Table B-2.

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Table TA-6 Potentially Displaced Residents and Exposed Buildings, Earthquake Community Overview: Toledo Critical Total Building Population Buildings Facilities Value ($) 3,465 1,954 7 288,238,000 Exposure Analysis: Earthquake CSZ M9.0 (Deterministic) Scenario Potentially Displaced Exposed Damaged Buildings Residents Building Value Critical Loss Estimate Loss Number Percent Number Percent Facilities ($) Ratio 898 25.9% 770 39.4% 6 123,401,000 42.8% Exposure Analysis (within Tsunami Zone - Medium) 4 0.1% 40 2.0% 0 2,234,000 0.8% Total Exposure

902 26.0% 810 41.5% 6 125,635,000 43.6% Source: IPRE. Data adapted from DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-18. Note: City population based on the 2010 Census population.

Critical Facility Vulnerability15 • Toledo Fire and Rescue Station 41 (City) • Toledo Police Department (City) • Olalla Center for Children and Families (non-profit) • Arcadia School: District Offices (Lincoln County School District) • Toledo Elementary School (Lincoln County School District) • Toledo Jr/Sr High School (Outside City) (Lincoln County School District) • Port of Toledo (Port)

Note: It is expected that bridges in the area may be impassable by vehicles for over 24 months. As such bringing resources into Toledo by sea and air will be necessary. Tsunami

The steering committee determined that the city’s probability for a distant tsunami event is moderate meaning one incident may occur within the next 35 to 75 years and that their vulnerability to a distant tsunami event is low, meaning that less than 1% of the city’s population or property could be affected by a major distant tsunami event. The steering committee determined that the city’s probability for a local tsunami event is moderate, meaning one incident may occur within the next 35 to 75 years and that their vulnerability to a local tsunami event is moderate, meaning that between 1% and 10% of the City’s population or property could be affected by a major local tsunami event. The city’s probability to distant tsunami, and their vulnerability to a local tsunami event, decreased since the previous NHMP, all other ratings have remained the same.

15 Ibid, Table A-19.

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Volume I, Section 2 of Lincoln County’s NHMP adequately describes the causes and characteristics of tsunami hazards, as well as the history, location, extent, and probability of a potential event. The Pacific Northwest experienced a subduction zone earthquake estimated at magnitude 9 on January 26, 1700. The earthquake generated a tsunami that caused damage as far away as Japan. Cascadia subduction zone earthquakes and associated tsunamis have occurred on average every 500 years over the last 3,500 years in the Pacific Northwest. The time between events has been as short as 100 to 200 years and as long as 1,000 years. The geologic record indicates that over the last 10,000 years approximately 42 tsunamis have been generated off the Oregon Coast in connection to ruptures of the CSZ (19 of the events were full-margin ruptures and arrived approximately 15-20 minutes after the earthquake).16 Distant tsunamis happen more regularly that CSZ related local tsunamis.

It is difficult to predict when the next tsunami will occur. According to the Oregon NHMP the coast has experienced 25 distant tsunamis in the last 145 years with only three causing measurable damage. Thus, the average recurrence interval for tsunamis on the Oregon coast from distant sources would be about six (6) years. However, the time interval between events has been as little as one year and as much as 73 years. Since only a few tsunamis caused measurable damage, a recurrence interval for distant tsunamis does not have much meaning for the City.

A 9.0 magnitude earthquake originating from Japan caused approximately $7.1 million worth of damages along the Oregon Coast. Particularly, there was extensive damage to the Port of Brookings (Curry County; $6.7 million), as well as the Port of Toledo (Lincoln County; $182,000), and Charleston Harbor (Coos County; $200,000); Salmon Harbor on Winchester Bay (Douglas County) and the South Beach Marina in Newport (Lincoln County) were also affected. On March 15, 2011 Governor Kitzhaber declared a State of Emergency was declared by Executive Order in Curry County. Approximately 40% of all docks at the Port of Brookings were destroyed or rendered unusable (including a dock leased by the U.S. Coast Guard) compromising commercial fishing and U.S. Coast Guard operations. Along the Oregon Coast local official activated the Emergency Alert System and sirens, implemented “reverse 9-1-1” and conducted door-to-door notices in order to evacuate people form the tsunami inundation zone. Local governments activate their Emergency Operations Centers and the state activated its Emergency Coordination Center. For more information view Volume II, Hazard Annex.

In 1995, the Department of Geology and Mineral Industries (DOGAMI) conducted an analysis resulting in extensive mapping along the Oregon Coast. The maps depict the expected inundation for tsunamis produced by a magnitude 8.8 to 8.9 undersea earthquake. The tsunami maps were produced to help implement Senate Bill 379 (SB 379); digitized in 2014 (O-14-09). SB 379, implemented as Oregon Revised Statutes (ORS) 455.446 and 455.447, and Oregon Administrative Rules (OAR) 632-005, limit construction of new essential facilities and special occupancy structures in tsunami flooding zones. Figure TA-8 shows the regulatory tsunami inundation line showing the much of the residential development west of Highway 101, and areas in, and adjacent to, the harbor are vulnerable to tsunami. It should be noted that the updated tsunami inundation maps (described below) show an increased vulnerability in many areas (Figure TA-9). Note: HB 3309 (2019) effective January 1, 2020 repealed the ban on building “new essential facilities, hazardous facilities,

16 Oregon Natural Hazard Mitigation Plan. Department of Land Conservation and Development. 2015

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major structures, and special occupancy structures” inside the tsunami inundation zone (SB 379 line):17

Toledo has put forth much effort to educate and inform citizens of tsunami hazards found within the city. Much of the city is outside of the expected tsunami inundation zone, however, damage is expected to occur on various properties, roads, bridges, communication systems, and critical infrastructure within Toledo, among other assets described in the county’s plan. Toledo recognizes the importance of continuing education and outreach, especially to the transient populations (i.e., tourists), and plans to implement greater outreach in the future.

Figure TA-8 Regulatory (SB 379) Tsunami Inundation Line

Source: Oregon HazVu: Statewide Geohazards Viewer – To explore and view map detail click hyperlink to left.

Tsunami inundation maps were created by the Department of Geology and Mineral Industries (DOGAMI) to be used for emergency response planning for coastal communities. Maps were created for local and distant source tsunami events. The local source tsunami inundation maps display the output of computer modeling showing five tsunami event scenarios shown as “T-shirt” sizes S, M, L, XL, and XXL. Figure TA-9 shows the M and XXL tsunami inundation scenarios. The distant source tsunami inundation maps show the potential impacts of tsunamis generated by earthquakes along the “Ring of Fire” (the Circum-Pacific belt, the zone of earthquake activity surrounding the Pacific Ocean). The distant tsunami inundation maps model the 1964 Prince William Sound event (Alaska M9.2) and a hypothetical Alaska Maximum event scenario; only the Alaska Maximum Wet/ Dry

17 Oregon Legislature. HB 3309 (2019). https://olis.leg.state.or.us/liz/2019R1/Downloads/MeasureDocument/HB3309

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Zone is shown on the map. Both the local and distant source tsunami inundation maps show simulated wave heights and inundation extents for the various scenarios.

Figure TA-9 Tsunami Inundation Map (M and XXL Scenarios)

Source: Oregon Explorer: Map Viewer – To explore and view map detail click hyperlink to left.

For more information on the regulatory and non-regulatory maps visit the Oregon Tsunami Clearinghouse resource library:

Regulatory (SB 379) - http://www.oregongeology.org/tsuclearinghouse/pubs-regmaps.htm (Note: HB 3309, effective January 1, 2020, repealed ban on building essential facilities within the tsunami inundation zone, SB 379 line.)

Non-Regulatory Tsunami-Inundation Maps: http://www.oregongeology.org/tsuclearinghouse/pubs-inumaps.htm Evacuation maps (brochures) are available for the populated areas of Lincoln County. The Department of Geology and Mineral Industries (DOGAMI) developed the evacuation zones in consultation with local officials; local officials developed the routes that were reviewed by the Oregon Department of Emergency Management (OEM). The maps show the worst-case scenario for a local source and distant source tsunami event and are not intended for land- use planning or engineering purposes.

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For more information on the evacuation brochures visit the Oregon Tsunami Clearinghouse resource library: http://www.oregongeology.org/tsuclearinghouse/pubs-evacbro.htm A free application is also available that displays the evacuation routes in coastal areas of Oregon: http://www.nanoos.org/mobile/tsunami_evac_app.php Vulnerability Assessment In 2013, DOGAMI produced new Tsunami Inundation Maps (TIMs) for the entire Oregon coast. The TIMs identify both local and distant Tsunami Inundation Zones (TIZs) by event size. The maps also tabulate the affected buildings located within the local and distant source tsunami inundation zones. The Risk Report section below provides detailed information on the impact to the City from a CSZ earthquake and medium tsunami.

Although Toledo has relatively few developed properties within the tsunami inundation zones, the city expects to see an influx of Newport residents following a large tsunami event. Likely, this will be the city’s greatest tsunami-related impact. Toledo is currently unprepared for such an increase, and will be unable to house, feed, and care for a much larger population. The city’s steering committee noted that the city may want to increase its capacity to handle such a population surge, and that the Emergency Response Plan should account for such a scenario.

Severe damage could occur to low-lying areas of the city in a local source tsunami event, including roads, bridges, communication systems, and infrastructure within Toledo. Some damage is also may occur in a large distant source tsunami event (such as the 2011 Tohoku tsunami) particularly to the low-lying areas of town including the Port of Toledo. The city of Toledo recognizes the importance of continuing education and outreach, especially to the transient populations (i.e., tourists), and plans to implement greater outreach in the future.

As shown in Table TA-4 there are about 129 manufactured housing units (mobile homes) in Toledo. Manufactured homes built prior to 2003 are subject to slipping off their foundations potentially compromising the occupants’ ability to exit. The compromised egress may hinder timely evacuation.

Population vulnerability is characterized in terms of exposure, demographic sensitivity, and short-term resilience of at-risk individuals. Nate Wood, et al. (USGS) performed a cluster analysis of the data for coastal communities in the Pacific Northwest to identify the most vulnerable communities in the region.18 Wood, et al. conducted a comprehensive analysis to derive overall community clusters based on (1) the number of people and businesses in the tsunami hazard zone, (2) the demographic characteristics of residents in the zone, and (3) the number of people and businesses that may have insufficient time to evacuate based on slow and fast walking speeds. According to the study Lincoln County (including Toledo) has relatively low numbers of “residents, employees, or customer-heavy businesses” inside the tsunami hazard zones and will likely have enough time to reach high ground before a tsunami wave arrives.

Natural Hazard Risk Report for Lincoln County

18 Nathan J. Wood, Jeanne Jones, Seth Spielman, and Mathew C. Schmidtlein. “Community clusters of tsunami vulnerability in the US Pacific Northwest”, PNAS 2015 112 (17) 5354-5359.

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The Risk Report (DOGAMI, O-20-11) provides hazard analysis summary tables that identify populations and property within Lincoln County that are vulnerable to tsunami. The Risk Report provides a distinct profile for Toledo.

The Risk Report performed an analysis of buildings, including critical facilities, to determine exposure for each community. According to the Risk Report the following resident population and property (public and private) within Toledo may be impacted by the profiled tsunami scenario (Table TA-7).

Less than one percent (1%) of the city’s population (15 people) may be displaced by a magnitude 9.0 CSZ tsunami event (note there are additional people that will be displaced by the earthquake). This is slightly more people than those exposed within the Senate Bill 379 line (10 people). Building damage (loss) estimates are reported for buildings expected to be damaged by the tsunami inundation zone (medium-sized and SB 379). All 60 buildings exposed inside the tsunami inundation area are considered “damaged” (complete, uninhabitable); the number of buildings damaged is lower under the SB 379 scenario (22 buildings). No critical facilities are expected to be damaged under the CSZ M9.0 scenario or the SB 379 scenario.

Table TA-7 Potentially Displaced Residents and Exposed Buildings, Tsunami Community Overview: Toledo Critical Total Building Population Buildings Facilities Value ($) 3,465 1,954 7 288,238,000 Exposure Analysis: Tsunami CSZ M9.0 (Deterministic) Scenario Potentially Displaced Exposed Buildings Exposed Building Critical Number Percent Number Percent Value ($) Percent Facilities 15 0.4% 60 3.1% 0 5,754,000 2.0% Exposure Analysis: Tsunami SB 379 Regulatory Line

10 0.3% 22 1.1% 0 1,277,000 0.4% Source: IPRE. Data adapted from DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-18. Note: City population based on the 2010 Census population.

Critical Facility Vulnerability19 • There are no critical facilities exposed to the profiled tsunami scenarios.

Note: Although critical facilities are not exposed to the profiled tsunami scenarios it is expected that bridges in the area may be impassable by vehicles for over 24 months. As such bringing resources into Toledo by sea and air will be necessary. Flood

The steering committee determined that the city’s probability for riverine flood is high, meaning at least one incident is likely within the next 35-year period and that their

19 DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-19.

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vulnerability to riverine flood is moderate, meaning that between 1% and 10% of the City’s population or property could be affected by a major riverine flood event. The probability of a coastal flood is moderate, meaning one incident is likely within the next 35 to 75-year period and that their vulnerability to coastal flood is low, meaning that less than 1% of the City’s population or property could be affected by a major coastal or riverine flood event. The vulnerability rating for riverine flood decreased since the previous NHMP. The probability and vulnerability for coastal flood decreased since the previous NHMP. Note: coastal flood “VE” zones do not occur in Toledo, however, the Yaquina River is tidally influenced and coastal backwater flooding compounds riverine flooding within the city.

Volume I, Section 2 of Lincoln County’s NHMP adequately describes the causes and characteristics of coastal and riverine flood hazards, as well as the history, location, extent, and probability of a potential event. Flooding typically occurs within the city when storm drains back up and/or pumps fail to work. The Yaquina River borders the City of Toledo, but riverine flooding is typically not an issue. The extent of flooding varies depending on rainfall, and/or precipitation levels throughout the year. Toledo’s most significant flood events occurred in 1964 and 1996, and heavy rain in 1999 caused flooding along A Street. Three landslides additionally affected city residents during that same event. Landslides are the most common flood-related impacts within the community.

FEMA has mapped most of the flood-prone streams in Oregon for 100- and 500-year flood events. A 100-year flood (a flood with a one percent probability of occurring within any given year) is used as the standard for floodplain management in the United States and is referred to as a base flood; also known as the Special Flood Hazard Area (SFHA). The SFHA is the area where the National Flood Insurance Program's (NFIP's) floodplain management regulations must be enforced and the area where the mandatory purchase of flood insurance applies. Flood Insurance Rate Maps (FIRMs) prepared by FEMA provide the most readily available source of information for 100-year floods (Figure TA-10). These maps are used to support the NFIP. FIRMs delineate 100- and 500-year (a flood with a 0.2-percent probability of occurring within any given year) floodplain boundaries for identified flood hazards. These maps represent a snapshot in time, and do not account for later changes which occurred in the floodplains. According to Oregon Explorer about 34% of the City is within the 100-year floodplain, and less than 1% is within the 500-year floodplain (see Figure TA-10). Future Climate Projection: According to OCCRI report “Future Climate Projections: Lincoln County” (Appendix G) the intensity of extreme precipitation is expected to increase as the atmosphere warms. The magnitude of the wettest days and the wettest consecutive five days is expected to increase by about 13% (range 4% to 28%) by the 2050s under the higher emissions scenario relative to historical baselines. The probability of winter flood risk will increase within coastal rain- dominated watersheds (such as the Siletz River) due to projected greater winter precipitation and warmer winter temperatures that will cause precipitation to fall more as rain than snow. There will also be an increase in atmospheric river events. Additionally, coastal flooding is expected to increase due to sea level rise (SLR) and changing wave dynamics. Sea level is projected to rise by 1.7 to 5.7 feet by 2100. Tidal wetlands and estuaries throughout the county are also expected to experience changes to their composition and area, thereby impacting their ability to naturally mitigate flood events.

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Figure TA-10 Flood Hazard Zones (100- and 500-year floodplains)

Source: Oregon Explorer: Map Viewer – To explore and view map detail click hyperlink to left.

Vulnerability Assessment

A floodplain vulnerability assessment combines the floodplain boundary, generated through hazard identification, with an inventory of the property within the floodplain. Understanding the population and property exposed to natural hazards will assist in reducing risk and preventing loss from future events. The city is most vulnerable within the Special Flood Hazard Area which includes low lying areas surrounding A Street and the Port of Toledo, including the Georgia Pacific manufacturing facility. Note: The city considers riverine flooding to be the primary concern but recognizes that tidally influenced flooding (backwater flooding) may compound riverine flooding within the city. Figure TA-11 shows areas of concern for tidally influenced flooding (coastal flooding) in the City. Areas around NW A Street, near Hwy 20 (Business) and the railroad, and Dahl Road, where it travels over Depot Slough, among other low-lying areas are of concern. The Risk Report does not include analysis for coastal flooding within Toledo, however, coastal flooding (including backwater flooding) is studied for portions of the Yaquina River near Newport (for more information see DOGAMI Open-file Report O-15-06).

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Figure TA-11 High Tide Flooding

Source: NOAA Coast Flood Exposure Mapper – To explore and view map detail click hyperlink to left.

Natural Hazard Risk Report for Lincoln County The Risk Report (DOGAMI, O-20-11) provides hazard analysis summary tables that identify populations and property within Lincoln County that are vulnerable to flood. The Risk Report provides a distinct profile for Toledo.

The Risk Report provides a flood analysis for four flood scenarios (10-, 50-, 100-, and 500- year). The 100-year flood scenario is used for reporting since it is commonly used as a reference level for flooding and is the standard FEMA uses for regulatory purposes. In addition to the riverine flood scenarios coastal flooding information is available for the 100- year flood scenario for the city. The Risk Report only analyzed buildings within a flood zone, or within 500 feet of a flood zone. First-floor building height and presence of basements was also considered. Buildings with a first-floor height above the flood level were not included in the flood loss estimate, however, their assumed building occupants (residents) were counted as potentially displaced. According to the Risk Report the following resident population and property (public and private) within Toledo may be impacted by the profiled flood scenario (Table TA-8).

Just under three percent (3%) of the City’s population (87 people) may be displaced by flooding. These people are expected to have mobility or access issues due to surrounding water. About eight percent (8%) of the City’s buildings (151 buildings) are exposed to the flood hazard and may be damaged. The loss estimate for exposed buildings is $23.3 million (about eight percent of total building value). The Police Department is vulnerable to flood.

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Table TA-8 Potentially Displaced Residents and Exposed Buildings, Flood Community Overview: Toledo Critical Total Building Population Buildings Facilities Value ($) 3,465 1,954 7 288,238,000 Exposure Analysis: Flood (1% Annual Chance) Potentially Displaced Exposed Damaged Buildings Residents Building Value Critical Loss Estimate Loss Number Percent Number Percent Facilities ($) Ratio

87 2.5% 151 7.7% 1 23,272,000 8.1% Source: IPRE. Data adapted from DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-18. Note: City population based on the 2010 Census population.

Critical Facility Vulnerability20 • Toledo Police Department National Flood Insurance Program (NFIP)

FEMA’s Flood Insurance Study (FIS) and Flood Insurance Rate Maps (FIRMs) are effective as of October 10, 2019. Table TA-9 shows that as of August 2019, the City has nine (9) National Flood Insurance Program (NFIP) policies in force, representing almost $2.3 million in coverage. Of those, seven (7) are for properties that were constructed before the initial FIRMs. The last Community Assistance Visit (CAV) for the City was February 22, 2000. The table shows that five flood insurance policies are for residential structures, primarily single- family homes and four are for non-residential structures. Flood insurance covers only the improved land, or the actual building structure. There have been two (2) paid flood insurance claims for a combined total of $33,157.

The City complies with the NFIP through enforcement of their flood damage prevention ordinance and their floodplain management program.

The NFIP’s Community Rating System (CRS) recognizes jurisdictions for participating in floodplain management practices that exceed NFIP minimum requirements. The City does not participate in the CRS and, therefore, does not receive discounted flood insurance premiums for residents in a special flood hazard zone.

The Community Repetitive Loss record for Toledo identifies no Repetitive Loss21 or Severe Repetitive Loss Properties22.

20 DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-19. 21 A Repetitive Loss (RL) property is any insurable building for which two or more claims of more than $1,000 were paid by the National Flood Insurance Program (NFIP) within any rolling ten-year period, since 1978. A RL property may or may not be currently insured by the NFIP. 22 A Severe Repetitive Loss (SRL) property is a single family property (consisting of 1 to 4 residences) that is covered under flood insurance by the NFIP, and has incurred flood-related damage for which 4 or more separate claims payments have been paid under flood insurance coverage, with the amount of each claim payment exceeding $5,000, and with cumulative amount of such claims payments exceeding $20,000; or for which at least

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Table TA-9 Flood Insurance Detail Lincoln County Toledo Effective FIRM and FIS 10/18/2019 10/18/2019 Initial FIRM Date - 3/1/1979 Total Policies 2,325 9 Pre-FIRM Policies 1,067 7 Policies by Building Type Single Family 1,685 4 2 to 4 Family 57 1 Other Residential 462 0 Non-Residential 121 4 Minus Rated A Zone 98 0 Minus Rated V Zone 3 0 Insurance in Force $585,856,500 $2,323,200 Total Paid Claims 343 2 Pre-FIRM Claims Paid 265 2 Substantial Damage Claims 53 0 Total Paid Amount $5,479,221 $33,157 Repetitive Loss Structures 64 0 Severe Repetitive Loss Properties 12 0 CRS Class Rating NP NP

Last Community Assistance Visit - 2/22/2000 Source: Department of Land Conservation and Development, August 2019. Repetitive Flood Loss information provided by FEMA correspondence on September 10, 2020. NP = Not Participating.

Landslide

The steering committee determined that the city’s probability for landslide is high, meaning at least one incident is likely within the next 35-year period, and that their vulnerability to landslide is high, meaning that more than 10% of the City’s population or property could be affected by a major landslide event. These ratings have not changed since the previous NHMP.

Volume I, Section 2 of Lincoln County’s NHMP adequately describes the causes and characteristics of landslide hazards, as well as the history, location, extent, and probability of a potential event.

The severity or extent of landslides is typically a function of geology and the landslide triggering mechanism. Rainfall initiated landslides tend to be smaller and earthquake induced landslides may be very large. Even small slides can cause property damage, result in injuries or take lives.

2 separate claims payments have been made with the cumulative amount of such claims exceeding the reported value of the property.

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Landslide susceptibility exposure for Toledo is shown in Figure TA-12. Approximately 60% of the City has very high or high, and 14% moderate, landslide susceptibility exposure.23 In general, the areas of greater risk are located adjacent to rivers and creeks and indicate potential areas of erosion. Note that even if a City has a high percentage of area in a high or very high landslide exposure susceptibility zone, this does not mean there is a high risk, because risk is the intersection of hazard and assets.

Future Climate Projection: According to OCCRI report “Future Climate Projections: Lincoln County” (Appendix G) the intensity of extreme precipitation is expected to increase as the atmosphere warms. The magnitude of the wettest days and the wettest consecutive five days is expected to increase by about 13% (range 4% to 28%) by the 2050s under the higher emissions scenario relative to historical baselines. Landslide risk is not expected to change significantly. Vulnerability Assessment

Toledo has very steep slopes, and a long history of logging practices increase the probability that landslides will occur. Homes on Nye Street suffered landslide-related damages following Oregon’s 1996 storms, and slides accompanied storms in 1966 and 1999.

Potential landslide-related impacts are adequately described within the county’s plan, and include infrastructure damages, economic impacts (due to isolation and/or arterial road closures), property damages, and obstruction to evacuation routes. Rain-induced landslides and debris flows can potentially occur during any winter in Lincoln County, and thoroughfares beyond city limits are susceptible to obstruction as well. As such, Toledo is vulnerable to isolation for an extended period.

23 DOGAMI. Open-File Report, O-16-02, Landslide Susceptibility Overview Map of Oregon (2016)

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Figure TA-12 Landslide Susceptibility Exposure

Source: Oregon Explorer: Map Viewer – To explore and view map detail click hyperlink to left.

Natural Hazard Risk Report for Lincoln County The Risk Report (DOGAMI, O-20-11) provides hazard analysis summary tables that identify populations and property within Lincoln County that are vulnerable to landslide. The Risk Report provides a distinct profile for Toledo.

The Risk Report provides an analysis of landslide susceptibility to identify the general level of susceptibility to landslide hazards, primarily shallow and deep landslides. The Risk Report performed an analysis of buildings, including critical facilities, to determine exposure for the City. According to the Risk Report the following resident population and property (public

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and private) within the city may be impacted by the profiled landslide scenario (Table TA- 10).

Approximately 79% of the City’s population (2,739 people) may be displaced by landslides. These people are expected to have mobility or access issues and/or may have their residences impacted by a landslide. It is important to note that impact from landslides may vary depending on the specific area that experiences landslides during an event. Properties that are most vulnerable to the landslide hazard are those that are developed in an area of, or at the base of, moderate to steep slopes. Approximately 78% of all buildings (1,528 buildings) within the City are exposed to the High or Very High landslide susceptibility zones (see Figure TA-12). The value of exposed buildings is just under $114 million (about 40% of total building value). All seven identified critical facilities are vulnerable to landslide.

Table TA-10 Potentially Displaced Residents and Exposed Buildings, Landslide Community Overview: Toledo Critical Total Building Population Buildings Facilities Value ($) 3,465 1,954 7 288,238,000 Exposure Analysis: Landslide High & Very High Susceptibility Potentially Displaced Exposed Buildings Exposed Building Critical Number Percent Number Percent Value ($) Percent Facilities

2,739 79.0% 1,528 78.2% 7 113,948,000 39.5% Source: IPRE. Data adapted from DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-18. Note: City population based on the 2010 Census population.

Critical Facility Vulnerability24 • Toledo Fire and Rescue Station 41 (City) • Toledo Police Department (City) • Olalla Center for Children and Families (non-profit) • Arcadia School: District Offices (Lincoln County School District) • Toledo Elementary School (Lincoln County School District) • Toledo Jr/Sr High School (Outside City) (Lincoln County School District) • Port of Toledo (Port) • Samaritan Toledo Clinic (Hospital) Severe Weather

Severe wind events may occur throughout Oregon during all seasons. Often originating in the Pacific Ocean, westerly winds pummel the coast, slowing as they cross the Coastal mountain range and head into the inland valleys.25 Similarly, severe winter storms consisting of rain, freezing rain, ice, snow, cold temperatures, and wind originate from troughs of low pressure offshore in the Gulf of Alaska or in the central Pacific Ocean that ride along the jet

24 DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-19. 25 US Department of Agriculture. http://www.fsa.usda.gov/or/Notice/Flp104.pdf.

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stream during fall, winter, and early spring months. 26 In summer, the most common wind directions are from the west or northwest; in winter, they are from the south and east. Local topography, however, plays a major role in affecting wind direction. Future Climate Projections Oregon and the Pacific Northwest experience a variety of extreme weather incidents ranging from severe winter storms and floods to drought and dust storms, often resulting in morbidity and mortality among people living in the impacted regions. According to the Oregon Climate Change Research Institute, climate change is expected to increase the frequency and intensity of some weather incidents.27

Climate change poses risks for increased injuries, illnesses and deaths from both direct and indirect effects. Incidents of extreme weather (such as floods, droughts, severe storms, heat waves and fires) can directly affect human health as well as cause serious environmental and economic impacts. Indirect impacts can occur when climate change alters or disrupts natural systems.

According to OCCRI report “Future Climate Projections: Lincoln County” (Appendix G) windstorm events are not expected to increase, however, air temperatures on the coldest day of the year will increase by about 5°F by the 2050s under the higher emissions scenario relative to historical baselines. Windstorm

The steering committee determined that the city’s probability for windstorm is high (the probability of tornado is low), meaning one severe incident is likely within the next 35-year period, and that their vulnerability to windstorm is high, meaning that more than 10% of the City’s population or property could be affected by a major windstorm event. The Steering Committee rated the County as having a “low” vulnerability to a tornado hazard, meaning that less than 1% of the City’s population or property could be affected by a major tornado event. The windstorm ratings have not changed since the previous NHMP. The tornado ratings are new with this version of the NHMP.

Volume I, Section 2 of Lincoln County’s NHMP adequately describes the causes and characteristics of windstorm hazards, as well as the history, location, extent, and probability of a potential event. Because coastal windstorms typically occur during winter months, ice, freezing rain, flooding, and very rarely, snow sometimes accompany them. More than likely, however, the coast’s winter will just be windy, cold, and wet. Vulnerability Assessment

Due to insufficient data and resources, Toledo is currently unable to perform a quantitative risk assessment, or exposure analysis, for this hazard. In Toledo, power outages are the greatest concern during windstorms. Building codes require new developments to place power lines below ground. Without power, communication is lost, and fuel and food stores

26 Interagency Hazard Mitigation Team. 2000. State Hazard Mitigation Plan. Salem, OR: Oregon Office of Emergency Management. 27 Oregon Climate Change Research Institute http://occri.net/wp-content/uploads/2011/04/chapter9ocar.pdf Page 412.

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shut down. Toledo experiences sporadic power failures all winter long, and trees frequently block roads. Typically, however, residents are prepared for power outages. The city’s steering committee discussed the need for assisting residents with medical vulnerabilities during power-outages; Toledo’s fastest growing age group is the elderly population, and medical isolation will continue to be an issue unless mitigated. Winter Storm (Snow/ Ice)

The steering committee determined that the city’s probability for winter storm is high, meaning at least one severe incident is likely within the next 35-year period, and that their vulnerability to winter storm is moderate, meaning that between 1% and 10% of the city’s population or property could be affected by a major winter storm event. These ratings have not changed since the previous NHMP.

Volume I, Section 2 of Lincoln County’s NHMP adequately describes the causes and characteristics of winter storm hazards, as well as the history, location, extent, and probability of a potential event. Severe winter storms can consist of rain, freezing rain, ice, snow, cold temperatures, and wind. They originate from troughs of low pressure offshore that ride along the jet stream during fall, winter, and early spring months. Severe winter storms affecting the city typically originate in the Gulf of Alaska or in the central Pacific Ocean. These storms are most common from October through March. More than likely, however, the coast’s winter will just be windy, cold, and wet. Vulnerability Assessment

Due to insufficient data and resources, Toledo is currently unable to perform a quantitative risk assessment, or exposure analysis, for this hazard. Major winter storms can and have occurred in the Toledo area, and while they typically do not cause significant damage; they are frequent and have the potential to impact economic activity. Road closures on Highway 101, or the passes to the Willamette Valley (Hwy 18 and 20), due to winter weather are an uncommon occurrence, but can interrupt commuter and large truck traffic. Volcanic Event

The steering committee determined that the city’s probability for volcanic event is low, meaning one incident is likely within the next 75 to 100-year period, and that their vulnerability to volcanic event is low, meaning that less than 1% of the city’s population or property would be affected by a major volcanic event (ash/lahar). These ratings have not changed since the previous NHMP.

Volume I, Section 2 of Lincoln County’s NHMP adequately describes the causes and characteristics of volcanic event hazards, as well as the history, location, extent, and probability of a potential event. Generally, an event that affects the county is likely to affect Toledo as well. Vulnerability Assessment

Due to insufficient data and resources, Toledo is currently unable to perform a quantitative risk assessment, or exposure analysis, for this hazard. Toledo is very unlikely to experience anything more than volcanic ash during a volcanic event. When Mt. Saint Helens erupted in

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1980, the city received small amounts of ashfall, but not enough to cause significant health and/or economic damages. Wildfire

The steering committee determined that the city’s probability for wildfire is moderate, meaning one incident is likely within the next 35 to 75-year period, and that their vulnerability to wildfire is moderate, meaning that between 1% and 10% of the City’s population or property could be affected by a major wildfire event. The probability rating has decreased since the previous NHMP.

The Lincoln County Community Wildfire Protection Plan (CWPP) was completed in 2010 and revised in 2018. CWPP is hereby incorporated into this NHMP addendum by reference, and it will serve to supplement the wildfire section in this addendum.

Volume I, Section 2 of Lincoln County’s NHMP adequately describes the causes and characteristics of wildfire hazards, as well as the history, location, extent, and probability of a potential event. The location and extent of a wildfire vary depending on fuel, topography, and weather conditions. Wildfires in 1849 and 1936 were particularly devastating in Lincoln County, but since then, there have been few large events. As shown in Figure TA-13 the City has mostly low, with some moderate, overall wildfire risk. Areas of concern include the eastern side of the city (where forestland borders development), and some of the open spaces within the city’s limits. Due to the prevailing wind patterns (i.e., from the north or south). Power, natural gas, and phone lines run through the forest to the east of the city and would be affected in the event of a wildfire. Likewise, active commercial logging occurs just outside the city, and slash burns are a potential wildfire concern.

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Figure TA-13 Overall Wildfire Risk

Source: Oregon Explorer: Map Viewer – To explore and view map detail click hyperlink to left.

Future Climate Projection: According to OCCRI report “Future Climate Projections: Lincoln County” (Appendix G) wildfire risk is expected to increase as the frequency of higher fire danger days per year increases by 37% by the 2050s under the higher emissions scenario compared with the historical baseline. Vulnerability Assessment Overall, the city, and its watershed, has low to moderate overall wildfire risk, however, the forested areas have the potential for large wildfires and a wildfire within the watershed could impact the city’s water supply and quality.

Property can be damaged or destroyed with one fire as structures, vegetation, and other flammables easily merge to become unpredictable, and hard to manage. Other factors that affect ability to effectively respond to a wildfire include access to the location, and to water, response time from the fire station, availability of personnel, and equipment, and weather (e.g., heat, low humidity, high winds, and drought).

Exposed infrastructure including wastewater main lines, major water lines, natural gas pipeline and fiber optic lines are buried, decreasing their vulnerability to damage from

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wildfire hazards. However, wildfire conditions could potentially limit or delay access for the purposes of operation or repair.

Natural Hazard Risk Report for Lincoln County The Risk Report (DOGAMI, O-20-11) provides hazard analysis summary tables that identify populations and property within Lincoln County that are vulnerable to landslide. The Risk Report provides a distinct profile for Toledo.

The Risk Report provides an analysis of the West Wide Wildfire Risk Assessment’s Fire Risk Index (FRI) High Hazard category to identify the general level of susceptibility to the wildfire hazard. The Risk Report performed an analysis of buildings, including critical facilities, to determine exposure for the City. According to the Risk Report the following resident population and property (public and private) within the City may be impacted by the profiled wildfire scenario (Table TA-11).

Approximately five percent of the City’s population (169 people) may be displaced by wildfires. These people are expected to have mobility or access issues and/or may have their residences impacted by a wildfire (more people may also be impacted by smoke and traffic disruptions that are not accounted for within this analysis). It is important to note that impact from wildfires may vary depending on the specific area that experiences a wildfire. The value of exposed buildings (120 buildings) is just under $9 million (about three percent of total building value).

Table TA-11 Potentially Displaced Residents and Exposed Buildings, Wildfire Community Overview: Toledo Critical Total Building Population Buildings Facilities Value ($) 3,465 1,954 7 288,238,000 Exposure Analysis: Wildfire High-Hazard Potentially Displaced Exposed Buildings Exposed Building Critical Number Percent Number Percent Value ($) Percent Facilities

169 4.9% 120 6.1% 0 8,976,000 3.1% Source: IPRE. Data adapted from DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-18. Note: City population based on the 2010 Census population.

Critical Facility Vulnerability28 • There are no critical facilities exposed to the profiled wildfire scenario.

28 DOGAMI, Open-File Report O-20-11, Lincoln County Natural Hazard Risk Report (2020), Table A-19.

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ATTACHMENT A: ACTION ITEM FORMS

Table TA-1 and Table TA-12 provide a summary list of actions for the city. Each high priority action item has a corresponding action item worksheet describing the activity, identifying the rationale for the project, identifying potential ideas for implementation, and assigning coordinating and partner organizations. The action item worksheets can assist the community in pre-packaging potential projects for grant funding. The worksheet components are described below.

Table TA-12 Action Item Timelines, Status, High Priority and Related Hazards Related Hazard

Action Item Priority Timeline Status Erosion Coastal Drought Earthquake Flood Landslide Tsunami Volcano Wildfire Windstorm WinterStorm Toledo #1 Ongoing Ongoing X X X X X X X X X Toledo #2 Short Ongoing X X Toledo #3 X Long Ongoing X Toledo #4 Ongoing Ongoing X X X X X X X X X Toledo #5 Ongoing Ongoing X Toledo #6 X Short Ongoing X X X X Toledo #7 Medium Ongoing X X Toledo #8 X Long Ongoing X Toledo #9 Long Ongoing X Toledo #10 X Short Ongoing X X Toledo #11 X Long New X X Previous NHMP Actions Removed/Deleted: Toledo #11 (2015): “Implement actions identified by the Lincoln County School District that affect the community’s resilience to earthquake and tsunami” was removed since the activities are now incorporated into the School District’s addendum. See the Lincoln County School District addendum for more information.

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ALIGNMENT WITH EXISTING PLANS/POLICIES

The City NHMP includes a range of action items that, when implemented, will reduce loss from hazard events in the City. Existing programs and other resources that might be used to implement these action items are identified. The City addresses statewide planning goals and legislative requirements through its comprehensive land use plan, capital improvements plan, mandated standards and building codes. To the extent possible, the City will work to incorporate the recommended mitigation action items into existing programs and procedures. Each action item identifies related existing plans and policies.

RATIONALE FOR PROPOSED ACTION ITEM

Action items should be fact-based and tied directly to issues or needs identified throughout the planning process. Action items can be developed at any time during the planning process and can come from several sources, including participants in the planning process, noted deficiencies in local capability, or issues identified through the risk assessment. The rationale for proposed action items is based on the information documented in this addendum and within Volume I, Section 2. The worksheet provides information on the activities that have occurred since the previous plan for each action item.

IDEAS FOR IMPLEMENTATION

The ideas for implementation offer a transition from theory to practice and serve as a starting point for this plan. This component of the action item is dynamic, since some ideas may prove to not be feasible, and new ideas may be added during the plan maintenance process. Ideas for implementation include such things as collaboration with relevant organizations, grant programs, tax incentives, human resources, education and outreach, research, and physical manipulation of buildings and infrastructure.

COORDINATING (LEAD) ORGANIZATION:

The coordinating organization is the public agency with the regulatory responsibility to address natural hazards, or that is willing and able to organize resources, find appropriate funding, or oversee activity implementation, monitoring and evaluation.

INTERNAL AND EXTERNAL PARTNERS:

The internal and external partner organizations listed in the Action Item Worksheets are potential partners recommended by the project steering committee but not necessarily contacted during the development of the plan. The coordinating organization should contact the identified partner organizations to see if they are capable of and interested in participation. This initial contact is also to gain a commitment of time and/or resources toward completion of the action items.

Internal partner organizations are departments within the City or other participating jurisdiction that may be able to assist in the implementation of action items by providing relevant resources to the coordinating organization.

External partner organizations can assist the coordinating organization in implementing the action items in various functions and may include local, regional, state, or federal agencies, as well as local and regional public and private sector organizations.

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PLAN GOALS ADDRESSED:

The plan goals addressed by each action item are identified as a means for monitoring and evaluating how well the mitigation plan is achieving its goals, following implementation.

TIMELINE:

All broad scale action items have been determined to be ongoing, as opposed to short (1 to 4 years), medium (4-10 years), or long (10 or more years). This is because the action items are broad ideas, and although actions may be implemented to address the broad ideas, the efforts should be ongoing.

POTENTIAL FUNDING SOURCE

Where possible potential funding sources have been identified. Example funding sources may include: Federal Hazard Mitigation Assistance programs, state funding sources such as the Oregon Seismic Rehabilitation Grant Program, or local funding sources such as capital improvement or general funds. An action item may include several potential funding sources.

ESTIMATED COST

A rough estimate of the cost for implementing each action item is included. Costs are shown in general categories showing low, medium, or high cost. The estimated cost for each category is outlined below:

Low - Less than $50,000 Medium - $50,000 – $100,000 High - More than $100,000

STATUS

The 2020 status of each action item is indicated: new actions were developed in 2020, ongoing actions are those carried over from the previous plan, and deferred actions are those that are carried over from the previous plan but had limited or no activity.

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County level actions that the city is listed as a partner are shown in Table TA-13. These actions are led by the County; however, the City will incorporate elements of the action that are applicable to their jurisdiction. Table TA-13 County Specified Actions that the City is Partner Action Item (2015 City NHMP) Partner Action Item Consider Local Energy Assurance Planning for critical areas MH #1 Yes countywide Improve technology capacity of communities, agencies and responders needed to adequately map hazard areas, broadcast MH #2 Yes warnings, inform, and educate residents and visitors of natural hazard dangers Develop and implement, or enhance strategies for debris MH #3 Yes management and/or removal after natural hazard events. Work with coastal communities, citizen groups, property owners, MH #4 Yes recreation areas, emergency responders, schools and businesses in promoting natural hazard mitigation opportunities. Encourage purchase of hazard insurance for business and MH #5 homeowners by forming partnerships with the insurance and real estate industries. MH #6 Yes Integrate the NHMP into County and City comprehensive plans. MH #7 Yes Prepare long-term catastrophic recovery plan Review recommended mitigation strategies identified in DOGAMI reports (including O-19-06, O-20-03, O-20-11) and make MH #8 recommendations to BOC for consideration as long-term mitigation strategies. Improve knowledge of effects of climate change and CE #1 understanding of vulnerability and risk to life and property in hazard prone areas. Evaluate revising existing county coastal hazard area regulations CE #2 based on the DOGAMI risk zone mapping. Integrate new earthquake hazard mapping data for Lincoln EQ #1 Yes County and improve technical analysis of earthquake hazards. Identify, inventory, and retrofit critical facilities for seismic and EQ #2 Yes tsunami rehabilitation (consider both structural and non- structural retrofit options). Relocate county controlled critical/essential facilities and key resources, and encourage the relocation of other critical facilities TS #1 and key resources that house vulnerable populations (e.g., hospitals, nursing homes, etc.) that are within the tsunami inundation zone and likely to be impacted by tsunami. Implement land use strategies and options to increase community TS #2 resilience

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Action Item (2015 City NHMP) Partner Action Item Stay apprised of new earthquake and landslide data and perform mitigation of infrastructure where possible to increase resilience EQ #3 Yes of critical transportation links to the valley and along the coast during earthquake events. Explore steps needed to qualify Lincoln County for participation in FL #1 Yes the NFIP Community Rating System (CRS) Update the Lower Siletz Flood Mitigation Action Plan; develop FL #2 Yes flood mitigation action plan(s) for the lower Alsea and Salmon River, and Drift Creek and other areas. Work with affected property owners to elevate or relocate non- FL #3 Yes conforming, pre-FIRM structures in flood hazard areas Continue compliance with the National Flood Insurance Program FL #4 Yes (NFIP). Encourage construction, site location and design that can be LS #1 Yes applied to steep slopes to reduce the potential threat of landslides. LS #2 Protect existing development in landslide-prone areas. Collaborate with the Oregon Department of Geology and Mineral LS #3 Yes Industries to work on landslide risk reduction. Develop and implement programs to keep trees from threatening SW #1 Yes lives, property, and public infrastructure during severe weather events (windstorms, tornados, and winter storms). Continue and enhance severe weather (windstorm, tornado, winter storm) resistant construction methods where possible to reduce damage to utilities and critical facilities from windstorms SW #2 Yes and winter storms (snow/ice). In part, this may be accomplished by encouraging electric utility providers to convert existing overhead lines to underground lines. Implement actions identified within the Lincoln County WF #1 Yes Community Wildfire Protection Plan (CWPP) and continue to participate with ongoing maintenance and updates.

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High Priority Mitigation Action: Toledo #1 Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4

Educate citizens about natural hazards preparedness. 5 6 7 8 Yes

9 10 11 Alignment with Existing Plans/Policies:

Rationale for Proposal (Why is this important?): In the event of a magnitude (M) 9 event, the city will likely be isolated from larger cities in the Willamette Valley, as well as coastal communities. Post-disaster self-reliance is essential. "To increase natural hazard mitigation and emergency preparedness in a community, "residents must be aware of the risk and know what they should do before and after the disaster occurs. Outreach and awareness campaigns need to be carefully organized and developed to ensure that residents receive critical information." Source: Oregon Natural Hazards Workgroup. Lane County Natural Hazard Mitigation Plan (Draft). October 2005. Community Service Center, University of Oregon, Eugene, OR. p. 46. The Toledo Steering Committee expressed interest in developing strategies to assist residents that are in need of medical equipment during power outages. Ideas for Implementation (How will it get done?): Action Status Report Create public service advertisements. 2020 Update: Distribute seasonal education & outreach The City of Toledo applied for a grant for Tsunami materials with residents’ water bills. Evacuation Signage. Teach children about emergency safety & 2015 Update: preparedness. The Toledo Fire Department provides ongoing Encourage residents to understand how to education on natural hazard preparedness and behave during windstorms. Educate residents mitigation. about the hazards associated with high winds, and

how to prevent harm during power outages. Host public meetings to discuss the earthquake and landslide hazards in Toledo. Educate residents about how to prepare for and mitigate damage caused by earthquakes. Place educational materials on display at the library. Create a neighbor assistance program to help residents in need of medical equipment during power outages. Provide information to residents about generator sharing programs and/or

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purchasing opportunities. Champion/ Fire Department (volunteers) Responsible Organization: Internal Partners: External Partners: FEMA, DOGAMI, Ready.gov, Oregon Emergency Management Potential Funding Sources: Estimated cost: Timeline:

Ongoing Short Term (1-4 years) Local Funding Resources Low Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: Toledo Steering Committee, revised 2020 Action Item Status: Ongoing

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High Priority Mitigation Action: Toledo #2 Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4 Evaluate the structural integrity of the Olalla Reservoir Dam (Georgia Pacific owned/operated) and 5 6 7 8 Yes the Mill Creek Reservoir Dam. 9 10 11 Alignment with Existing Plans/Policies:

Rationale for Proposal (Why is this important?): Toledo is located in a high hazard area for earthquakes. The city’s steering committee expressed concern that the Georgia Pacific/Olalla Reservoir Dam and/or the Mill Creek Reservoir Dam may breach in the event of a high magnitude earthquake and cause severe flooding within the city. If we can understand the risk from dam failure closer to reality, we can plan and use resources more appropriately to prepare against this hazard. Source: DOGAMI Ideas for Implementation (How will it get done?): Action Status Report Create an Emergency Action Plan for dam failure. 2020 Update: An EAP is a formal document that identifies Mill Creek continues to be inspected by the State. potential emergency conditions at a dam and specifies preplanned actions to be followed to 2015 Update: reduce property damage and loss of life. An EAP Mill Creek is inspected by State; may have some specifies actions the dam owner should take to issues (piping), concern is with a Cascadia take care of problems at the dam. It also includes Earthquake. steps to assist the dam owner in issuing early warning and notification messages to responsible downstream emergency management authorities of the emergency. Evaluate the community’s risk of flooding from dam failure. Determine whether recreational facilities, campgrounds, or residences are located below the dam. Contact the state or county emergency management agency to determine whether the Olalla Dam is a high-hazard or significant-hazard potential dam. Educate residents about what to do during a flood event. For example, if residents are instructed to evacuate, they should do the following: Secure your homes. If you have time, bring in outdoor furniture. Move essential items to an upper floor.

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Turn off utilities at the main switches or valves if instructed to do so. Disconnect electrical appliances. Do not touch electrical equipment if you’re wet or standing in water. Champion/ Public Works Responsible Organization: Internal Partners: External Partners: Lincoln County FEMA, OEM, Georgia Pacific Potential Funding Sources: Estimated cost: Timeline:

Ongoing Short Term (1-4 years) Local Funding Resources Medium to High Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: 2015 Toledo Steering Committee, revised 2020 Action Item Status: Ongoing

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High Priority Mitigation Action: Toledo #3 Alignment with Plan Goals: (What do we want to do?) Action Item?

Seismically retrofit vulnerable facilities and 1 2 3 4 infrastructure to increase their resiliency to seismic Yes hazards. Consider both structural and non-structural 5 6 7 8 retrofit options. 9 10 11 Alignment with Existing Plans/Policies:

Rationale for Proposal (Why is this important?): "For governments, less damage to government structures will mean continued services and normal processes or at least minimal interruptions. If government structures come through an earthquake with little or no damage, agencies will not have to relocate services, and public officials can respond to the immediate and long-term demands placed on them by the event. In short, seismic rehabilitation as a pre- event mitigation strategy actually will improve post-event response by lessening life loss, injury, damage, and disruption." Source: FEMA. Chapter 1: Why Seismic Rehabilitation? DOGAMI conducted a seismic needs assessment for public school buildings, acute inpatient care facilities, fire stations, police stations, sheriffs’ offices and other law enforcement agency buildings. Buildings were ranked for the “probability of collapse” due to the maximum possible earthquake for any given area. Table TA-4 lists the vulnerable buildings within Newport. In addition to the structures listed in Table TA-4, the city’s infrastructure is highly vulnerable to a severe earthquake event. Sewer lines, water lines, power lines, water tanks, reservoirs, cell towers, and City Hall were identified by the steering committee as vulnerable assets. The city would expect significant damage to roads and bridges following a Cascadia Subduction Zone event, as well as deaths and severe injuries region wide. School District Priorities are included in their addendum. Below are facilities within Toledo that are listed as vulnerable to earthquake in the DOGAMI Risk Report, ownership is listed in parentheses. Priority projects include the following: • City Hall • Toledo Fire and Rescue Station 41 (City) • Toledo Police Department (City) • Olalla Center for Children and Families (non-profit) • Arcadia School: District Offices (Lincoln County School District) • Toledo Elementary School (Lincoln County School District) • Toledo Jr/Sr High School (Outside City) (Lincoln County School District) (Gym retrofitted per 2014 SRGP Grant) • Port of Toledo (Port) Ideas for Implementation (How will it get done?): Action Status Report

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Inventory community buildings and 2020 Update: infrastructure: determine which structures may The city is in the process of moving the police station be particularly vulnerable to earthquake damage. to a seismically resilient structure. Seek funding to retrofit and/or re-build structures. 2015 Update: Create a local rehabilitation and retrofit program The city is in process of assessing municipal for existing buildings. structures and commercial occupancies for collapse potential. Rehabilitate identified vulnerable schools, emergency facilities, infrastructure, and public In 2014 the school district was awarded a SRGP buildings/lifelines. Grant to retrofit the Jr/ Sr High School. The retrofit was completed. Champion/ Public Works Responsible Organization: Internal Partners: External Partners: Finance, City Manager, Community Oregon Emergency Management, DOGAMI, IFA, SHPO, Development, Property Management School District Potential Funding Sources: Estimated cost: Timeline:

Ongoing Seismic Rehabilitation Grants (IFA), Local Short Term (1-4 years) High Funding Resources Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: Toledo Steering Committee, revised 2020 Action Item Status: Ongoing

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High Priority Mitigation Action: Toledo #4 Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4 Implement specific hazard objectives identified in the Yes city’s Comprehensive Plan. 5 6 7 8 9 10 11 Alignment with Existing Plans/Policies:

Rationale for Proposal (Why is this important?): Article 7 of Toledo’s Comprehensive Plan lists the following primary goal: Prevent loss of life and property damage by requiring appropriate safeguards for all development of properties within known natural hazard areas. Natural hazards include: floods, tsunamis, earthquakes, landslide and slope hazards, weak foundation soils, high groundwater, wind/windthrow/winter storms, and wildfires. Overall objectives are as follows: 1. Identify potential natural hazard areas where development may occur when appropriate safeguards can minimize the impact of hazards upon development and impacts of new development upon adjoining properties. 2. Identify and preserve known natural hazard areas best retained for open space, yards, natural resource areas, wildlife habitats, recreation, or other non-structural uses. 3. Maintain an inventory of areas subject to natural disasters and hazards. The inventory shall be used to determine the suitability of a location for development and, if necessary, be used to limit the development to a level consistent with the degree of hazard, the disaster potential and the environmental protection policies in the Comprehensive Plan. a. The city shall utilize the Soil Survey of Lincoln County Area, Oregon July, 1997 (and later editions), the Environmental Geology of Lincoln County Oregon - Bulletin 81 (Department of Geology and Mineral Industries, 1973), the Environmental Hazard Inventory Coastal Lincoln County (RNKR Associates, 1977), the All Hazard Mitigation Plan: Lane, Lincoln, and Linn Counties, Oregon (G & E Engineering Systems, Inc.1998) and other appropriate materials as guides for developing policies and regulations to minimize damages from developing in hazardous areas. 4. Develop comprehensive and effective safeguards for developments within known natural hazard areas by requiring the use of special design and construction features to reduce potential risks/damages in accordance with state building codes, other state codes, federal regulations, and local codes. Specific hazard objectives are listed for floods, tsunamis, earthquakes, landslide and slope hazards, weak foundation soils, high groundwater, wind/windthrow/winter storms, and wildfires. The Disaster Mitigation Act of 2000 requires that plans include a process by which local governments incorporate the requirements of the mitigation plan into other planning mechanisms such as comprehensive or capital improvement plans, when appropriate. [§201.6(c)(4)(ii)] Ideas for Implementation (How will it get done?): Action Status Report

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Continue to implement & develop actions based 2020 Update: on the objectives listed within the Comprehensive The city updated the floodplain ordinance in Plan. compliance with the Federal Emergency Management Act. In addition, the city now has standard operating procedures and a new floodplain permit. The city plans to apply for a technical assistance grant through DLCD to update the natural hazards chapter of the comprehensive plan. Champion/ Community Planning and Development Responsible Organization: Internal Partners: External Partners: Lincoln County, DLCD Potential Funding Sources: Estimated cost: Timeline:

Ongoing Local Funding Resources, DLCD technical Short Term (1-4 years) Medium to High assistance grant Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: Toledo Steering Committee, revised 2020 Action Item Status: Ongoing

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High Priority Mitigation Action: Toledo #5 Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4 Continue compliance with the National Flood Yes Insurance Program. 5 6 7 8 9 10 11 Alignment with Existing Plans/Policies:

Rationale for Proposal (Why is this important?): The National Flood Insurance Program (NFIP) provides communities with federally backed flood insurance, provided that communities develop and enforce adequate floodplain management measures. According to the NFIP, buildings constructed in compliance with NFIP building standards suffer approximately 80 percent less damage annually than those not built in compliance. The City estimates a high probability that flooding will occur in the future; see Table TA-7 for detail on current NFIP participation and the flood section of the city addendum and Volume II, Hazard Annex, for detail on city risk and vulnerability to the flood hazard. Everyone in a participating community of the National Flood Insurance Program (NFIP) can buy flood insurance. Increasing flood insurance coverage will allow the county to reduce vulnerability, and facilitate recovery. The Disaster Mitigation Act of 2000 requires that communities identify actions and projects that reduce the impact of a natural hazard on the community, particularly to new and existing buildings and infrastructure [201.6(c)(3)(ii)]. Continued participation in the NFIP will diminish flood damage to new and existing buildings in communities while providing homeowners, renters, and business owners additional flood insurance protection. Ideas for Implementation (How will it get done?): Action Status Report Actively participate with DLCD and FEMA during 2020 Update: Community Assistance Visits. The Community The city complies with the NFIP. Assisted Visit (CAV) is a scheduled visit to a community participating in the NFIP for the The city updated the floodplain ordinance in 2019 to purpose of: 1) conducting a comprehensive maintain compliance with the NFIP. assessment of the community’s floodplain The city requires floodplain permits and keeps copies management program; 2) assisting the of flood elevation certificates. community and its staff in understanding the NFIP and its requirements; and 3) assisting the community in implementing effective flood loss reduction measures when program deficiencies or violations are discovered. Assess Toledo floodplain ordinances to ensure they reflect current flood hazards. Explore the possibility of updating the city’s FEMA

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Flood Insurance Rate Map. Explore participation in the National Flood Insurance Program’s Community Rating System (CRS). Educate residents in Toledo about flood issues and actions they can implement to mitigate the flood risk. Champion/ Planning Responsible Organization: Internal Partners: External Partners: Public Works FEMA, DLCD Potential Funding Sources: Estimated cost: Timeline:

Ongoing Short Term (1-4 years) Local Funding Resources Low Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: Toledo Steering Committee, revised 2020 Action Item Status: Ongoing

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High Priority Mitigation Action: Toledo #6 Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4

Obtain lidar collection data from DOGAMI 5 6 7 8 Yes

9 10 11 Alignment with Existing Plans/Policies: Lincoln County Risk Report (2015), in process Rationale for Proposal (Why is this important?): LIDAR (light detection and ranging) is a mapping tool that can provide very precise, accurate, and high- resolution images of the surface of the earth, vegetation, and the built environment. It can be used to study landforms and identify areas, especially landslide areas that may be susceptible to future occurrences. The Oregon Department of Geology and Mineral Industries (DOGAMI) has been working with communities to develop large-scale LIDAR maps of entire regions. DOGAMI has formed the Oregon LIDAR Consortium (OLC) to gather data in other Oregon regions, including Lincoln County. Entering into an agreement with the OLC, or obtaining lidar collection data from DOGAMI will assist in mapping areas of Western Lane County and landforms around Toledo. With lidar, you can quickly, cheaply, and accurately: find landslides, old cuts and grades; measure and estimate fills and cuts; find stream channels and measure gradients; measure the size and height of buildings, bridges; locate and measure every tree in the forest; characterize land cover; model floods, fire behavior; locate power lines and power poles; find archeological sites; map wetlands and impervious surfaces; define watersheds and viewsheds; model insolation and shaking; map road center and sidelines; find law enforcement targets; map landforms and soils; assess property remotely; inventory carbon; monitor quarries, find abandoned mines; enhance any project that requires a detailed and accurate 2-D or 3-D map. The City of Toledo has relatively steep topography, and landslides have frequently accompanied heavy rainstorms. Additionally, severe landslides are expected to occur in the event of a high-magnitude earthquake. Despite the city’s topographical characteristics and vulnerabilities to landslides, Toledo does not have accurate information regarding the location and extent of potential landslides. With improved data via participation in the OLC, (or purchase of the OLC’s data), Toledo would have a much greater understanding of its landslide risks. The Disaster Mitigation Act of 2000 requires that communities identify actions and projects that reduce the impact of a natural hazard on the community, particularly to new and existing buildings and infrastructure [201.6(c)(3)(ii)]. Obtaining lidar collection data from DOGAMI will help in understanding areas and landforms susceptible to landslide events to protect new and existing buildings, and infrastructure. Ideas for Implementation (How will it get done?): Action Status Report DOGAMI’s LIDAR website provides information 2020 Update: about the OLC and LIDAR and is a starting point The city is working on updating its GIS webmap and for entering into an agreement with DOGAMI. may include landslide data in the future. http://www.oregongeology.com/sub/projects/olc DOGAMI published Open-File Report, O-16-02,

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/default.htm Landslide Susceptibility Overview Map of Oregon which maps existing landslide data for Lincoln Co and Contact DOGAMI about obtaining the data. Toledo. DOGAMI is available to talk to groups of potential users to show them the data and explain its uses. 2015 Update: The lidar will be available without license DOGAMI, FEMA, and DLCD and currently updating restrictions in standard USGS quadrangles, with a hazard data in Lincoln County and utilizing Lidar data nominal charge for each quadrangle. DOGAMI is to enhance risk information for coastal erosion, happy to work with small communities to develop earthquake, flood, landslide, and tsunami hazards map products that they can use if they do not (among others). The report and data will be available have GIS. for the city to utilize when completed in 2015.

Champion/ Planning Responsible Organization: Internal Partners: External Partners: Public Works, City Council DOGAMI, DLCD, FEMA Potential Funding Sources: Estimated cost: Timeline:

Ongoing Short Term (1-4 years) Local Funding Resources, FEMA, DLCD Low Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: Toledo Steering Committee, revised 2020 Action Item Status: Ongoing

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High Priority Mitigation Action: Toledo #7 Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4 Identify and address community’s vulnerability to a Yes natural gas explosion following a seismic event. 5 6 7 8 9 10 11 Alignment with Existing Plans/Policies:

Rationale for Proposal (Why is this important?): Risk of a gas explosion, as a result of a seismic event, could occur. This will affect emergency services and response to an area. Areas within the community which are served with natural gas should be identified.

Ideas for Implementation (How will it get done?): Action Status Report Coordinate with NW Natural to identify service 2020 Update: areas within the city to assist with emergency Ongoing management planning. Champion/ Public Works Responsible Organization: Internal Partners: External Partners: Planning NW Natural Potential Funding Sources: Estimated cost: Timeline:

Ongoing Short Term (1-4 years) Local Funding Resources Low Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: 2015 Toledo Steering Committee, revised 2020 Action Item Status: Ongoing

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High Priority Mitigation Action: Toledo #8 Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4 Evaluate and implement mitigation projects for areas of Yes the city that are at risk of landslide. 5 6 7 8 9 10 11 Alignment with Existing Plans/Policies: Lincoln County Risk Report (2015), draft Rationale for Proposal (Why is this important?): The city’s probability and vulnerability to landslide is high.

Ideas for Implementation (How will it get done?): Action Status Report Use lidar data to map existing landslides. Model 2020 Update: future landslide susceptibility. Perform landslide DOGAMI published Open-File Report, O-16-02, risk analysis. Use the new information to prioritize Landslide Susceptibility Overview Map of Oregon risk reduction actions. Perform risk reduction. which maps existing landslide data for Lincoln Co and Create modern landslide inventory and Toledo. susceptibility maps and use in planning and regulations for future development. Control storm water in landslide-prone areas. Monitor ground movement in high susceptibility areas. Implement grading codes, especially in high susceptibility areas. Champion/ Public Works Responsible Organization: Internal Partners: External Partners: Planning, County Emergency Management DOGAMI, DLCD Potential Funding Sources: Estimated cost: Timeline:

Ongoing Short Term (1-4 years) Local Funding Resources Medium to High Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: 2015 Toledo Steering Committee, revised 2020

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Action Item Status: Ongoing

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High Priority Mitigation Action: Toledo #9 Alignment with Plan Goals: (What do we want to do?) Action Item?

Work with the owners of repetitive flood loss 1 2 3 4 buildings in the city (particularly along Yaquina Bay road, Business Hwy 20, and in the A Street area) to 5 6 7 8 Yes identify cost effective mitigation strategies including consideration of relocation, elevation, or buy-out. 9 10 11 Alignment with Existing Plans/Policies: Toledo Flood Ordinance, Comprehensive Plan, FEMA Flood Insurance Study, Flood Insurance Rate Maps, Lincoln County Risk Report Rationale for Proposal (Why is this important?): The City estimates a high probability that flooding will occur in the future; see Table TA-7 for detail on current NFIP participation and the flood section of the city addendum and Volume II, Hazard Annex, for detail on city risk and vulnerability to the flood hazard. Concentrations of pre-FIRM structures in areas subject to flooding are present in several areas along the County’s major rivers. Experience with the floods of the late 1990s showed that properly elevated structures in the flood plain performed well during major flood events, most suffering minimal if any, damage. Especially in areas that may be subject to damage during relatively high frequency flood events, elevating structures in conformance with the County’s flood hazard area codes (lowest floor at least one foot above the base flood level) is a cost-effective way to reduce risk. The area around A street is of concern and includes approximately 60 houses, the police station, the city library, and the local Head Start program within the special flood hazard area. The NFIP identifies no Repetitive Loss or Severe Repetitive Loss Properties in Toledo.

Ideas for Implementation (How will it get done?): Action Status Report Assess individual properties for possible 2020 Update: mitigation measures (elevation, acquisition, No structures were mitigated. No properties are relocation) to reduce or prevent future flood identified as repetitive loss. losses. Relocate or elevate vulnerable structures above the estimated base flood elevation. In some cases, communities can use FEMA’s property acquisition or “buyout” program to remove structures that have repeatedly flooded in the past. https://www.fema.gov/media-library- data/20130726-1507-20490-4551/fema_317.pdf. Implement mitigation measures (elevation, acquisition, relocation) for properties within the floodplain. Evaluate and implement flood mitigation projects

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for flood prone properties along A street. Evaluate and implement flood mitigation projects for the Yaquina Bay Road area Champion/ Planning/ Floodplain Manager Responsible Organization: Internal Partners: External Partners: Public works, building DLCD, OEM, DOGAMI, FEMA Potential Funding Sources: Estimated cost: Timeline:

Ongoing Local Funding Resources, FEMA PDM, Short Term (1-4 years) High HMGP, FMA Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: 2015 Toledo Steering Committee, revised 2020 Action Item Status: Ongoing

Lincoln County NHMP September 2020 Page TA-71

January 6, 2021 Toledo City Council Packet Page 219 of 270

High Priority Mitigation Action: Toledo #10 Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4 Relocate Police Station out of tsunami inundation zone and establish a police communications system 5 6 7 8 Yes safe from disasters. 9 10 11 Alignment with Existing Plans/Policies:

Rationale for Proposal (Why is this important?): The Toledo Police Department (250 W Hwy 20) is located within the floodplain and a tsunami inundation area. DOGAMI finalized the remapping of the distant and local tsunami zones providing public, private and citizens with a clearly defined map of hazard areas. However, there was little to be done for the relocation of public safety buildings out of the inundation areas. A significant tsunami event has the potential to cause disruption of power, contamination of water supplies, loss of essential communication systems, a large amount of debris, and traffic congestion. A tsunami has the potential to damage critical buildings and infrastructure in the tsunami inundation zone. Mitigating the effects that a tsunami has on city assets is a high priority. The Disaster Mitigation Act of 2000 requires communities to identify actions and projects that reduce the effects of hazards on both new and existing buildings and infrastructure [201.6(c)(3)(ii)]. Assessing and evaluating needed mitigation for critical assets in the tsunami inundation zone, can assist the City in determining what further actions are needed to help mitigate the city’s risk to tsunami. Ideas for Implementation (How will it get done?): Action Status Report Investigate relocation alternatives for critical 2020 Update: facilities in the tsunami inundation zone. The city is working on this action and it has strong support from the City Council. However, funding is not available. If not accomplished before funding may be more available when the General Obligation bonds for the Fire Station are paid off. Bonds could be issued for the Police Station at that time. Champion/ Police Responsible Organization: Internal Partners: External Partners: Planning, Building DLCD, OEM, FEMA, DOGAMI, Business Oregon Potential Funding Sources: Estimated cost: Timeline:

Ongoing Short Term (1-4 years) Local Funding Resources High Medium Term (4-10 years) Long-Term (10+ years)

Page TA-72 September 2020 Lincoln County NHMP

January 6, 2021 Toledo City Council Packet Page 220 of 270

Form Submitted by: 2014 Risk MAP Resilience Workshop, revised 2020 Action Item Status: Ongoing

Lincoln County NHMP September 2020 Page TA-73

January 6, 2021 Toledo City Council Packet Page 221 of 270

High Priority Mitigation Action: Toledo # 11 Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4 Relocate Public Works out of the floodplain and the Yes tsunami inundation zone. 5 6 7 8 9 10 11 Alignment with Existing Plans/Policies:

Rationale for Proposal (Why is this important?): Toledo Public Works is located within the floodplain and a tsunami inundation area. DOGAMI finalized the remapping of the distant and local tsunami zones providing public, private and citizens with a clearly defined map of hazard areas. However, there was little to be done for the relocation of critical facilities out of the inundation areas. A significant tsunami event has the potential to cause disruption of power, contamination of water supplies, loss of essential communication systems, a large amount of debris, and traffic congestion. A tsunami has the potential to damage critical buildings and infrastructure in the tsunami inundation zone. Mitigating the effects that a tsunami has on city assets is a high priority. The Disaster Mitigation Act of 2000 requires communities to identify actions and projects that reduce the effects of hazards on both new and existing buildings and infrastructure [201.6(c)(3)(ii)]. Assessing and evaluating needed mitigation for critical assets in the tsunami inundation zone, can assist the City in determining what further actions are needed to help mitigate the city’s risk to tsunami. Ideas for Implementation (How will it get done?): Action Status Report Identify property outside the floodplain and New in 2020 tsunami inundation zone Champion/ Public Works Responsible Organization: Internal Partners: External Partners: Community Development and Finance Potential Funding Sources: Estimated cost: Timeline:

Ongoing Short Term (1-4 years) Local Funding Resources High Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: 2020 NHMP Steering Committee Action Item Status: New in 2020

Page TA-74 September 2020 Lincoln County NHMP

January 6, 2021 Toledo City Council Packet Page 222 of 270

ATTACHMENT B: PUBLIC INVOLVEMENT SUMMARY

Members of the steering committee provided edits and updates to the NHMP prior to the public review period as reflected in the final document.

To provide the public information regarding the draft NHMP addendum, and provide an opportunity for comment, an announcement (see text below) was announced on the city’s website and an email contact was provided for public comment. The plan was also announced on the County’s website and an opportunity to provide feedback was provided.

During the public review period there were no comments provided.

Lincoln County NHMP September 2020 Page TA-75

January 6, 2021 Toledo City Council Packet Page 223 of 270

ATTACHMENT C: ACTION ITEM FORM TEMPLATE

High Priority Mitigation Action: Toledo # Alignment with Plan Goals: (What do we want to do?) Action Item?

1 2 3 4

5 6 7 8 Yes

9 10 11 Alignment with Existing Plans/Policies:

Rationale for Proposal (Why is this important?):

Ideas for Implementation (How will it get done?): Action Status Report

Champion/

Responsible Organization: Internal Partners: External Partners:

Potential Funding Sources: Estimated cost: Timeline:

Ongoing Short Term (1-4 years)

Medium Term (4-10 years) Long-Term (10+ years) Form Submitted by: Action Item Status:

Page TA-76 September 2020 Lincoln County NHMP

January 6, 2021 Toledo City Council Packet Page 224 of 270 Accounts Payable To Be Paid Proof List

User: nnoteboom Printed: 12/04/2020 - 10:54AM Batch: 00001.12.2020 - AP 12.4.2020

Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Aerial Inspections & Repairs Inc. aerial 4735 11/20/2020 511.00 0.00 12/04/2020 False 0 011-110-600250 Alarms Annual Bucket Truck Inspection (Unit #1901)

4735 Total: 511.00

Aerial Inspections & Repai 511.00

Alan Brown Tire Center alabr 72600246897 11/20/2020 269.21 0.00 12/04/2020 False 0 001-650-601500 Gas, Oil & Tires New Tires, Equip #1403 72600246897 11/20/2020 269.21 0.00 12/04/2020 False 0 011-110-601500 Gas, Oil & Tires New Tires, Equip #1403 72600246897 11/20/2020 269.21 0.00 12/04/2020 False 0 012-125-601500 Gas, Oil & Tires New Tires, Equip #1403 72600246897 11/20/2020 269.21 0.00 12/04/2020 False 0 013-135-601500 Gas, Oil & Tires New Tires, Equip #1403

72600246897 Total: 1,076.84

72600246923 11/20/2020 403.47 0.00 12/04/2020 False 0 013-135-601500 Gas, Oil & Tires New Tires, Equip #1401 72600246923 11/20/2020 403.47 0.00 12/04/2020 False 0 012-125-601500 Gas, Oil & Tires New Tires, Equip #1401 72600246923 11/20/2020 403.47 0.00 12/04/2020 False 0 011-110-601500 Gas, Oil & Tires New Tires, Equip #1401 72600246923 11/20/2020 403.47 0.00 12/04/2020 False 0

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 1 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

001-650-601500 Gas, Oil & Tires New Tires, Equip #1401

72600246923 Total: 1,613.88

Alan Brown Tire Center To 2,690.72

Alsco alsco LPOR2579991 10/28/2020 57.03 0.00 12/04/2020 False 0 013-130-608100 Contract & Other Services Laundry

LPOR2579991 Total: 57.03

LPOR2582878 11/4/2020 32.95 0.00 12/04/2020 False 0 012-120-608000 Supplies Laundry

LPOR2582878 Total: 32.95

LPOR2585969 11/11/2020 40.57 0.00 12/04/2020 False 0 012-120-608100 Contract & Other Services Laundry

LPOR2585969 Total: 40.57

LPOR2588959 11/18/2020 32.95 0.00 12/04/2020 False 0 013-135-608000 Supplies Laundry

LPOR2588959 Total: 32.95

LPOR2588964 11/18/2020 57.03 0.00 12/04/2020 False 0 013-130-608100 Contract & Other Services Laundry

LPOR2588964 Total: 57.03

LPOR2591672 11/25/2020 32.95 0.00 12/04/2020 False 0 013-135-608000 Supplies Laundry

LPOR2591672 Total: 32.95

LPOR2591675 11/25/2020 40.57 0.00 12/04/2020 False 0 012-120-608100 Contract & Other Services Laundry

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 2 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

LPOR2591675 Total: 40.57

LPOR2591681 11/25/2020 57.03 0.00 12/04/2020 False 0 013-130-608100 Contract & Other Services Laundry

LPOR2591681 Total: 57.03

Alsco Total: 351.08

Analytical Lab & Consultants anala 133107 11/11/2020 290.00 0.00 12/04/2020 False 0 012-120-608100 Contract & Other Services Lab #2010309 sample date 10/7/2020

133107 Total: 290.00

Analytical Lab & Consulta 290.00

Barrelhead Supply, Inc. barsu 297361 12/1/2020 11.99 0.00 12/04/2020 False 0 013-135-600300 Equipment Maint & Repair Insulated hot water nozzle 297361 12/1/2020 215.60 0.00 12/04/2020 False 0 013-135-608000 Supplies Pallet Concrete 60#

297361 Total: 227.59

Barrelhead Supply, Inc. To 227.59

Best Pots, Inc. bespo A-420771 11/6/2020 40.00 0.00 12/04/2020 False 0 001-650-608100 Contract & Other Services Portable unit - Serviced

A-420771 Total: 40.00

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 3 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

A-421125 11/13/2020 40.00 0.00 12/04/2020 False 0 001-650-608100 Contract & Other Services Portable unit - Serviced

A-421125 Total: 40.00

A-421496 11/20/2020 105.40 0.00 12/04/2020 False 0 001-650-608100 Contract & Other Services Portable unit - Rented

A-421496 Total: 105.40

A-421547 11/20/2020 40.00 0.00 12/04/2020 False 0 001-650-608100 Contract & Other Services Portable unit - Serviced

A-421547 Total: 40.00

Best Pots, Inc. Total: 225.40

BlueTarp Financial bluta 46391963 11/11/2020 133.99 0.00 12/04/2020 False 0 011-110-600300 Equipment Repair 48w LED Amber Lights / Equip #1502

46391963 Total: 133.99

BlueTarp Financial Total: 133.99

Brigade Electronics, Inc. briel ISC43220 9/8/2020 -21.57 0.00 12/04/2020 False 0 001-500-607500 Special Purchases Return part #4904 from order I75460, invoice ISI72665

ISC43220 Total: -21.57

ISI72665 7/30/2020 952.39 0.00 12/04/2020 False 0 001-500-607500 Special Purchases FD order for 4151 Camera/Monitor/Pump Panel

ISI72665 Total: 952.39

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 4 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Brigade Electronics, Inc. T 930.82

Builders Firstsource probui 49475758 11/16/2020 20.07 0.00 12/04/2020 False 0 013-130-600420 Systems Repair WWTP - order cement, brass coupling, and pipe nipple

49475758 Total: 20.07

Builders Firstsource Total: 20.07

Cascade Centers casce 101532 8/1/2020 92.00 0.00 12/04/2020 False 0 001-500-504800 Health Insurance EAP - Fire 101532 8/1/2020 2.30 0.00 12/04/2020 False 0 001-400-504800 Health Insurance EAP - Police 101532 8/1/2020 43.70 0.00 12/04/2020 False 0 001-700-504800 Health Insurance EAP - Library

101532 Total: 138.00

101998 9/1/2020 43.70 0.00 12/04/2020 False 0 001-700-504800 Health Insurance EAP - Library 101998 9/1/2020 2.30 0.00 12/04/2020 False 0 001-400-504800 Health Insurance EAP - Police 101998 9/1/2020 92.00 0.00 12/04/2020 False 0 001-500-504800 Health Insurance EAP - Fire

101998 Total: 138.00

102948 11/1/2020 92.00 0.00 12/04/2020 False 0 001-500-504800 Health Insurance EAP - Fire 102948 11/1/2020 2.30 0.00 12/04/2020 False 0 001-400-504800 Health Insurance EAP - Police 102948 11/1/2020 43.70 0.00 12/04/2020 False 0 001-700-504800 Health Insurance EAP - Library

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 5 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

102948 Total: 138.00

103429 12/1/2020 43.70 0.00 12/04/2020 False 0 001-700-504800 Health Insurance EAP - Library 103429 12/1/2020 2.30 0.00 12/04/2020 False 0 001-400-504800 Health Insurance EAP - Police 103429 12/1/2020 92.00 0.00 12/04/2020 False 0 001-500-504800 Health Insurance EAP - Fire

103429 Total: 138.00

Cascade Centers Total: 552.00

CenturyLink centl 11/23/2020 183.37 0.00 12/04/2020 False 0 012-120-600220 Communication Services WTP Internet line 11/23/2020 162.95 0.00 12/04/2020 False 0 013-130-600220 Communication Services WWTP Internet line

Total: 346.32

CenturyLink Total: 346.32

Earth2o ear2o 800499 11/5/2020 19.49 0.00 12/04/2020 False 0 001-500-608100 Contract & Other Services Water

800499 Total: 19.49

800501 11/5/2020 39.99 0.00 12/04/2020 False 0 001-400-608100 Contract & Other Services Water

800501 Total: 39.99

800508 11/5/2020 4.00 0.00 12/04/2020 False 0 001-650-608000 Supplies Water

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 6 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

800508 11/5/2020 4.00 0.00 12/04/2020 False 0 011-110-608000 Supplies Water 800508 11/5/2020 4.00 0.00 12/04/2020 False 0 012-125-608000 Supplies Water 800508 11/5/2020 3.99 0.00 12/04/2020 False 0 013-135-608000 Supplies Water

800508 Total: 15.99

961404 11/30/2020 9.00 0.00 12/04/2020 False 0 013-135-608000 Supplies Water

961404 Total: 9.00

Earth2o Total: 84.47

Enviro-Clean Equipment, Inc. envcl 20-52903 11/12/2020 426.74 0.00 12/04/2020 False 0 011-110-608175 Street Sweeping 4" Drain, Equip #2003

20-52903 Total: 426.74

Enviro-Clean Equipment, I 426.74

Ferguson #3011 Waterworks feren 0933499 11/13/2020 324.23 0.00 12/04/2020 False 0 012-125-607500 Special Purchases Di Spool / Four Square Hydrant install

0933499 Total: 324.23

0939519 11/19/2020 865.24 0.00 12/04/2020 False 0 012-125-608000 Supplies Hymax / Mill creek Line Repair

0939519 Total: 865.24

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 7 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Ferguson #3011 Waterwork 1,189.47

Govern Finance Officers Assoc. govfi 2990400 11/23/2020 80.00 0.00 12/04/2020 False 0 001-900-603700 City Council Elected Officials Guide: Understanding Fiscal Health

2990400 Total: 80.00

Govern Finance Officers A 80.00

Grainger Company grain 9699251360 10/28/2020 154.32 0.00 12/04/2020 False 0 013-130-608000 Supplies 8" Leather Honing Wheel

9699251360 Total: 154.32

9723256864 11/19/2020 126.00 0.00 12/04/2020 False 0 013-135-600300 Equipment Maint & Repair Equip #1201 / Kubota Trackhoe cab lights

9723256864 Total: 126.00

Grainger Company Total: 280.32

Griffith, Cassie grifca 11/11/2020 5.99 0.00 12/04/2020 False 0 001-400-600600 Travel & Training JC Market / Lunch for Lincoln Leadership

Total: 5.99

Griffith, Cassie Total: 5.99

Hanford & Associates, LLC

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 8 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference hanas 1172 11/24/2020 3,750.00 0.00 12/04/2020 False 0 001-900-608125 Audit Services 25% payment due for 2019/20 Audit

1172 Total: 3,750.00

Hanford & Associates, LLC 3,750.00

Hooper, Stephen hoost 7/23/2020 240.00 0.00 12/04/2020 False 0 013-130-600600 Travel & Training OR DEQ Certification reimbursement 11/19/2020 73.60 0.00 12/04/2020 False 0 013-130-600600 Travel & Training Mileage reimbursement

Total: 313.60

Hooper, Stephen Total: 313.60

Integra Information Technologi intin 23808 11/24/2020 6,915.00 0.00 12/04/2020 False 0 045-450-603500 Books & Materials ScanPro 2000, Software, service agreement and install / Library

23808 Total: 6,915.00

Integra Information Techno 6,915.00

John Deere Financial johde 2322547 10/21/2020 2.48 0.00 12/04/2020 False 0 013-135-600300 Equipment Maint & Repair o-ring

2322547 Total: 2.48

2322566 10/29/2020 545.17 0.00 12/04/2020 False 0 013-135-600300 Equipment Maint & Repair Equip #1002 / Universal drive & hydraulic hose

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 9 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

2322566 Total: 545.17

John Deere Financial Total 547.65

Lane Council of Governments lcog 77255 9/30/2020 190.00 0.00 12/04/2020 False 0 001-400-608100 Contract & Other Services LGPS Tracking / July -Sept 2020 hours

77255 Total: 190.00

Lane Council of Governme 190.00

Moonlight BPO LLC moobpo 124607 11/27/2020 140.00 0.00 12/04/2020 False 0 013-135-600150 Data Processing Support December 2020 newsletter 124607 11/27/2020 140.00 0.00 12/04/2020 False 0 013-130-600150 Data Processing Support December 2020 newsletter 124607 11/27/2020 140.00 0.00 12/04/2020 False 0 012-125-600150 Data Processing Support December 2020 newsletter 124607 11/27/2020 140.00 0.00 12/04/2020 False 0 012-120-600150 Data Processing Support December 2020 newsletter

124607 Total: 560.00

124608 11/27/2020 268.31 0.00 12/04/2020 False 0 012-120-600150 Data Processing Support UB statements Nov 2020 124608 11/27/2020 268.31 0.00 12/04/2020 False 0 012-125-600150 Data Processing Support UB statements Nov 2020 124608 11/27/2020 268.31 0.00 12/04/2020 False 0 013-130-600150 Data Processing Support UB statements Nov 2020 124608 11/27/2020 268.31 0.00 12/04/2020 False 0 013-135-600150 Data Processing Support UB statements Nov 2020

124608 Total: 1,073.24

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 10 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Moonlight BPO LLC Total 1,633.24

Net Assets netas 85-202011 12/1/2020 49.00 0.00 12/04/2020 False 0 001-900-608100 Contract & Other Services Lien searches

85-202011 Total: 49.00

Net Assets Total: 49.00

North Central Laboratories norcl 446478 11/2/2020 521.58 0.00 12/04/2020 False 0 013-130-608000 Supplies WWTP - Lab kits / sulfuric acid cartridges

446478 Total: 521.58

North Central Laboratories 521.58

Northstar Chemical, Inc. norst 183101 11/20/2020 3,100.00 0.00 12/04/2020 False 0 013-130-608100 Contract & Other Services WWTP - 1200 units Sodium Hypochlorite

183101 Total: 3,100.00

Northstar Chemical, Inc. T 3,100.00

NW Natural Gas Co. nwnat 11/13/2020 43.56 0.00 12/04/2020 False 0 001-400-600240 Natural Gas PD - Natural gas

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 11 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Total: 43.56

NW Natural Gas Co. Total: 43.56

One Call Concepts, Inc. oneca 0110500 11/30/2020 8.40 0.00 12/04/2020 False 0 012-125-608100 Contract & Other Services 14 Tickets 0110500 11/30/2020 8.40 0.00 12/04/2020 False 0 013-135-608100 Contract & Other Services 14 Tickets

0110500 Total: 16.80

One Call Concepts, Inc. To 16.80

OR Assoc of Water Utilities orawu 29822 12/1/2020 315.00 0.00 12/04/2020 False 0 012-120-600600 Travel & Training Zachary Dues - Annual End of Year Operators Conference Dec 2020

29822 Total: 315.00

OR Assoc of Water Utilitie 315.00

Oregon Health Authority orhea 12/1/2020 140.00 0.00 12/04/2020 False 0 012-125-600700 Membership & Subscription Drinking Water OP Cert / 2021-23 Renewal / Michael Barker (1) 12/1/2020 210.00 0.00 12/04/2020 False 0 013-130-607500 Special Purchases Drinking Water OP Cert / 2021-23 Renewal / Stephen Hooper (2) 12/1/2020 140.00 0.00 12/04/2020 False 0 012-125-600600 Travel & Training Drinking Water OP Cert / 2021-23 Renewal / Teresa Hill (1) 12/1/2020 200.00 0.00 12/04/2020 False 0 012-125-600700 Membership & Subscription 2021 Cross Connection Annual Fee / Water System ID #41-00899

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 12 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Total: 690.00

Oregon Health Authority T 690.00

Poulton Associates - NCIP paywe 2020124 12/3/2020 3,252.91 0.00 12/04/2020 False 0 001-900-601700 Insurance PD - Flood Insurance

2020124 Total: 3,252.91

Poulton Associates - NCIP 3,252.91

Schneider Equipment, Inc. schwa 11703 11/4/2020 555.00 0.00 12/04/2020 False 0 012-120-608100 Contract & Other Services WTP - Service call / T/S Precision Pump Skid

11703 Total: 555.00

Schneider Equipment, Inc. 555.00

Sternhagen, Heidi stehe 11/30/2020 1,000.00 0.00 12/04/2020 False 0 001-800-608100 Contract & Other Services Muni Court Judge / contract Oct & Nov 2020

Total: 1,000.00

Sternhagen, Heidi Total: 1,000.00

Toledo Auto Parts tolau 233130 11/2/2020 30.08 0.00 12/04/2020 False 0

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 13 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

013-130-600420 Systems Repair WWTP - tacky grease / power punch

233130 Total: 30.08

233148 11/2/2020 36.96 0.00 12/04/2020 False 0 001-500-600350 Vehicle Maint & Repair FD / Wiper blades #4142

233148 Total: 36.96

233182 11/3/2020 57.47 0.00 12/04/2020 False 0 013-135-608000 Supplies Pump Station / Maint. & Repairs

233182 Total: 57.47

233500 11/9/2020 49.09 0.00 12/04/2020 False 0 011-110-600300 Equipment Repair Paint sprayer / return hose

233500 Total: 49.09

233556 11/10/2020 10.28 0.00 12/04/2020 False 0 011-110-600300 Equipment Repair Fuses for #1401

233556 Total: 10.28

233707 11/12/2020 59.47 0.00 12/04/2020 False 0 001-650-600350 Vehicle Maint & Repair Custodial Van #1102 / oil change

233707 Total: 59.47

233817 11/16/2020 5.49 0.00 12/04/2020 False 0 011-110-600300 Equipment Repair Boss Snow Plow repair

233817 Total: 5.49

233818 11/16/2020 22.54 0.00 12/04/2020 False 0 011-110-608175 Street Sweeping Street Sweeper #2003 / pump motor v-belt

233818 Total: 22.54

233875 11/17/2020 21.61 0.00 12/04/2020 False 0 011-110-608175 Street Sweeping Street Sweeper #2003 / pump motor v-belt (spare)

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 14 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

233875 Total: 21.61

233989 11/19/2020 95.00 0.00 12/04/2020 False 0 011-110-607500 Special Purchases Tools #0902 233989 11/19/2020 94.99 0.00 12/04/2020 False 0 012-125-607500 Special Purchases Tools #0902 233989 11/19/2020 94.99 0.00 12/04/2020 False 0 013-135-607500 Special Purchases Tools #0902

233989 Total: 284.98

234000 11/19/2020 5.49 0.00 12/04/2020 False 0 013-135-608000 Supplies Track Hoe #1201 / pin clips

234000 Total: 5.49

234164 11/23/2020 26.58 0.00 12/04/2020 False 0 013-135-600300 Equipment Maint & Repair Equip #1103 / 2004 Ford Ranger / wiper blades

234164 Total: 26.58

234188 11/23/2020 9.38 0.00 12/04/2020 False 0 013-135-608000 Supplies Shop supplies / orange & blue wire connectors

234188 Total: 9.38

234199 11/24/2020 50.76 0.00 12/04/2020 False 0 001-650-608000 Supplies XMas Wreaths - Hanging / cable ties

234199 Total: 50.76

234205 11/24/2020 12.48 0.00 12/04/2020 False 0 013-135-608000 Supplies Shop supplies / Tire Marker & paint marker blue

234205 Total: 12.48

Toledo Auto Parts Total: 682.66

Toledo Community Foundation tolcf

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 15 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

12/1/2020 180.00 0.00 12/04/2020 False 0 001-900-603800 Planning Commission Flower Basket

Total: 180.00

Toledo Community Founda 180.00

United States Postal Service uspos 12/1/2020 288.00 0.00 12/04/2020 False 0 001-900-608100 Contract & Other Services PO Box 220 / service fee

Total: 288.00

United States Postal Servic 288.00

Watson Label Products watla 99556 10/7/2020 544.27 0.00 12/04/2020 False 0 001-700-600100 Office Supplies Codabar item labels / Library supplies

99556 Total: 544.27

Watson Label Products Tot 544.27

Waxie Sanitary Supply waxsa 79644300 11/24/2020 30.54 0.00 12/04/2020 False 0 001-650-608050 Janitorial Supplies Janitorial supplies: toil bowl cleaner

79644300 Total: 30.54

79644315 11/24/2020 391.38 0.00 12/04/2020 False 0 001-650-608050 Janitorial Supplies Janitorial supplies

79644315 Total: 391.38

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 16 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Waxie Sanitary Supply Tot 421.92

Report Total: 33,356.17

AP-To Be Paid Proof List (12/04/2020 - 10:54 AM) Page 17 Accounts Payable To Be Paid Proof List

User: apclerk Printed: 12/11/2020 - 10:32AM Batch: 00005.12.2020 - AP 12.11.2020

Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Baker & Taylor, LLC bakta 2035643399 11/25/2020 274.08 0.00 12/11/2020 False 0 001-700-603500 Books & Materials books/materials

2035643399 Total: 274.08

H52197200 11/24/2020 12.57 0.00 12/11/2020 False 0 001-700-603500 Books & Materials books/materials

H52197200 Total: 12.57

H52211310 11/25/2020 36.98 0.00 12/11/2020 False 0 001-700-603500 Books & Materials books/materials

H52211310 Total: 36.98

H52286700 12/1/2020 12.57 0.00 12/11/2020 False 0 001-700-603500 Books & Materials books/materials

H52286700 Total: 12.57

Baker & Taylor, LLC Total 336.20

Blackstone Publishing blapu 1191674 11/17/2020 159.52 0.00 12/11/2020 False 0 001-700-603500 Books & Materials books/materials

1191674 Total: 159.52

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 1 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Blackstone Publishing Tota 159.52

Carson Oil Co caroi CP-00288705 11/30/2020 585.08 0.00 12/11/2020 False 0 001-500-601500 Gas, Oil & Tires fuel

CP-00288705 Total: 585.08

CP-00288706 11/30/2020 61.16 0.00 12/11/2020 False 0 001-400-601500 Gas, Oil & Tires fuel

CP-00288706 Total: 61.16

CP-00288707 11/30/2020 123.02 0.00 12/11/2020 False 0 012-120-601500 Gas, Oil & Tires fuel CP-00288707 11/30/2020 42.98 0.00 12/11/2020 False 0 013-130-601500 Gas, Oil & Tires fuel CP-00288707 11/30/2020 310.17 0.00 12/11/2020 False 0 011-110-601500 Gas, Oil & Tires fuel CP-00288707 11/30/2020 310.17 0.00 12/11/2020 False 0 012-125-601500 Gas, Oil & Tires fuel CP-00288707 11/30/2020 310.17 0.00 12/11/2020 False 0 013-135-601500 Gas, Oil & Tires fuel CP-00288707 11/30/2020 310.17 0.00 12/11/2020 False 0 001-650-601500 Gas, Oil & Tires fuel

CP-00288707 Total: 1,406.68

IN-525877 11/5/2020 95.23 0.00 12/11/2020 False 0 013-135-601500 Gas, Oil & Tires hydraulic oil

IN-525877 Total: 95.23

IN-526734 11/10/2020 95.23 0.00 12/11/2020 False 0 013-135-601500 Gas, Oil & Tires hydraulic oil

IN-526734 Total: 95.23

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 2 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Carson Oil Co Total: 2,243.38

CDW Government, Inc. CDWgo 4583186 11/23/2020 1,144.00 0.00 12/11/2020 False 0 001-800-608100 Contract & Other Services Software for Incode

4583186 Total: 1,144.00

CDW Government, Inc. To 1,144.00

Civil West Engineering civwe 2902.047.003 12/1/2020 1,272.99 0.00 12/11/2020 False 0 042-420-620550 I & I Improvement WWTP Discharge outfall pipe design

2902.047.003 Total: 1,272.99

Civil West Engineering Tot 1,272.99

CORPORATE PAYMENT SYSTEMS corpa 11/17/2020 2.99 0.00 12/11/2020 False 0 001-400-600100 Office Supplies SW-card 10/26/2020 16.84 0.00 12/11/2020 False 0 001-400-600600 Travel & Training Walmart-ammo 10/29/2020 5.00 0.00 12/11/2020 False 0 001-400-600100 Office Supplies Dol Tree-gift bags 10/29/2020 49.36 0.00 12/11/2020 False 0 001-400-606500 Youth Program Support Walmart-halloween candy 11/11/2020 167.99 0.00 12/11/2020 False 0 001-400-608100 Contract & Other Services Nike-boots Pitcher 10/28/2020 162.97 0.00 12/11/2020 False 0 001-400-608000 Supplies Nike-boots Bare 11/11/2020 59.94 0.00 12/11/2020 False 0 001-400-608000 Supplies Amazon-face masks

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 3 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

11/4/2020 18.99 0.00 12/11/2020 False 0 001-400-600100 Office Supplies Amazon-usb hub 11/2/2020 56.69 0.00 12/11/2020 False 0 001-400-600100 Office Supplies Amazon-iPad case and book 11/11/2020 37.61 0.00 12/11/2020 False 0 001-400-600100 Office Supplies Amazon-folders, face masks 11/18/2020 36.00 0.00 12/11/2020 False 0 001-400-608000 Supplies Butter & Lace bakery-pies for office 11/12/2020 39.44 0.00 12/11/2020 False 0 001-400-608000 Supplies Amazon-coffee supplies 11/12/2020 50.00 0.00 12/11/2020 False 0 001-400-600700 Membership & Subscriptions FBI-LEEDA-Pace membership 10/31/2020 36.71 0.00 12/11/2020 False 0 001-400-608000 Supplies Amazon-gloves, envelopes 11/18/2020 -695.00 0.00 12/11/2020 False 0 001-400-600600 Travel & Training CREDIT FBI LEEDA COnf refund-Pitcher 11/6/2020 727.62 0.00 12/11/2020 False 0 013-135-600300 Equipment Maint & Repair Mesco Corp-lift station rebuild kit 11/10/2020 360.00 0.00 12/11/2020 False 0 013-135-600300 Equipment Maint & Repair Fact Direct-chemicals for grease control 11/10/2020 162.20 0.00 12/11/2020 False 0 035-350-621700 Library McMaster/Carr-Library sign hardware 11/23/2020 25.99 0.00 12/11/2020 False 0 001-650-608000 Supplies Amazon-usb charger 11/27/2020 38.94 0.00 12/11/2020 False 0 035-350-621700 Library Linc Co Planning-sign permits 11/5/2020 54.99 0.00 12/11/2020 False 0 001-900-600700 Membership & Subscription Zoom subscription 10/27/2020 15.95 0.00 12/11/2020 False 0 001-400-608100 Contract & Other Services UPS-PD shipping Inv #R420 11/2/2020 162.97 0.00 12/11/2020 False 0 001-400-608000 Supplies Nike-boots McCandless 11/3/2020 16.58 0.00 12/11/2020 False 0 001-400-608100 Contract & Other Services UPS-PD shipping Inv#R430 11/4/2020 264.00 0.00 12/11/2020 False 0 001-650-600300 Equipment Maint & Repair Amazon-seat for custodian van 11/10/2020 16.74 0.00 12/11/2020 False 0 001-400-608100 Contract & Other Services UPS-PD shipping Inv #R440 11/16/2020 6.39 0.00 12/11/2020 False 0

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 4 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

001-100-608100 Contract & Other Services USPS-mailing fee 11/17/2020 24.83 0.00 12/11/2020 False 0 001-400-608100 Contract & Other Services UPS-PD shipping Inv#R450 11/18/2020 19.98 0.00 12/11/2020 False 0 001-900-600150 Data Processing Support Crashplan-offsite backup monthly fee 11/19/2020 105.00 0.00 12/11/2020 False 0 001-100-600600 Travel & Training Public Treasury Inst-cashier class-Parker 11/24/2020 16.61 0.00 12/11/2020 False 0 001-400-608100 Contract & Other Services UPS-PD shipping Inv#R460 11/24/2020 304.70 0.00 12/11/2020 False 0 012-120-600250 Alarms Centurylink-alarms 11/24/2020 327.27 0.00 12/11/2020 False 0 012-120-600220 Communication Services Centurylink-comm services 11/24/2020 219.50 0.00 12/11/2020 False 0 011-110-600250 Alarms Centurylink-alarms 10/29/2020 34.90 0.00 12/11/2020 False 0 001-700-603500 Books & Materials Amazon-books/materials 10/28/2020 50.00 0.00 12/11/2020 False 0 001-700-600100 Office Supplies Stamps.com-postage 11/5/2020 12.99 0.00 12/11/2020 False 0 001-700-600100 Office Supplies Adobe acrobat subscription 11/4/2020 150.00 0.00 12/11/2020 False 0 045-450-603500 Books & Materials TechSoup-hotspot subscription 11/4/2020 5.00 0.00 12/11/2020 False 0 001-700-600100 Office Supplies TechSoup-adobe 11/5/2020 28.34 0.00 12/11/2020 False 0 001-700-603500 Books & Materials Amazon-books/materials 11/12/2020 1,290.00 0.00 12/11/2020 False 0 045-450-603500 Books & Materials Mobilebeacon.com-hot spots 11/18/2020 50.00 0.00 12/11/2020 False 0 001-700-600100 Office Supplies Stamps.com-postage 11/20/2020 100.00 0.00 12/11/2020 False 0 001-700-600100 Office Supplies Stamps.com-postage 11/19/2020 17.99 0.00 12/11/2020 False 0 001-700-600100 Office Supplies Stamps.com-postage fee 11/19/2020 17.99 0.00 12/11/2020 False 0 045-450-603500 Books & Materials Amazon-supplies 11/19/2020 31.15 0.00 12/11/2020 False 0 001-700-600100 Office Supplies Amazon-supplies

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 5 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

10/27/2020 553.75 0.00 12/11/2020 False 0 001-500-608000 Supplies Excel Supply-Covid PPE 10/27/2020 644.99 0.00 12/11/2020 False 0 001-500-600100 Office Supplies Sauder-desk 10/31/2020 55.06 0.00 12/11/2020 False 0 001-500-600300 Equipment Maint & Repair Amazon-key box 11/7/2020 17.98 0.00 12/11/2020 False 0 001-500-600600 Travel & Training Tol Feed & Seed-burn materials for training 11/10/2020 69.98 0.00 12/11/2020 False 0 001-500-608000 Supplies Amazon-medical supplies 11/18/2020 414.69 0.00 12/11/2020 False 0 001-500-600600 Travel & Training Costco-live fire supplies 11/18/2020 14.99 0.00 12/11/2020 False 0 001-500-608100 Contract & Other Services Zoom subscription 11/18/2020 69.70 0.00 12/11/2020 False 0 001-500-600600 Travel & Training Amazon-firefighter instructor book 11/18/2020 24.60 0.00 12/11/2020 False 0 001-500-600600 Travel & Training USPS mailing fee 11/20/2020 943.57 0.00 12/11/2020 False 0 001-500-608000 Supplies A Janitor Closet-PPE gloves 11/23/2020 527.50 0.00 12/11/2020 False 0 001-500-608000 Supplies Excel supply-PPE gloves, gowns, masks 11/23/2020 12.99 0.00 12/11/2020 False 0 001-500-608000 Supplies Amazon-batteries 11/23/2020 930.82 0.00 12/11/2020 False 0 001-500-600350 Vehicle Maint & Repair Brigade Electronics-4151 360 camera 11/25/2020 12.99 0.00 12/11/2020 False 0 001-500-608000 Supplies Amazon-lined paper

Total: 8,997.76

CORPORATE PAYMENT 8,997.76

DEMCO INC. demco 6880352 12/4/2020 73.88 0.00 12/11/2020 False 0 001-700-608000 Supplies labels

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 6 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

6880352 Total: 73.88

DEMCO INC. Total: 73.88

Dept of Environmental Quality depen 12/2020 12/9/2020 160.00 0.00 12/11/2020 False 0 013-135-600600 Travel & Training WW Operator Cert-Zuspan-1/1/21-12/31/22

12/2020 Total: 160.00

Dept of Environmental Qu 160.00

Dept of Motor Vehicles depmv L0017020923 11/30/2020 23.00 0.00 12/11/2020 False 0 001-400-608100 Contract & Other Services record inquiry fee

L0017020923 Total: 23.00

Dept of Motor Vehicles To 23.00

Do It Best Hardware doitb 11/30/2020 60.70 0.00 12/11/2020 False 0 001-650-608000 Supplies harware for sanitizer dispensers, ant bait, headlamp, tape 11/30/2020 17.57 0.00 12/11/2020 False 0 001-500-600600 Travel & Training Hardware, pencil, spray paint 11/30/2020 130.44 0.00 12/11/2020 False 0 012-120-608000 Supplies propane torch & cylinder, rotary files & tool 11/30/2020 272.13 0.00 12/11/2020 False 0 001-650-600400 Facility Needs hardware, patch & paint supplies, de icer 11/30/2020 9.99 0.00 12/11/2020 False 0 001-500-608000 Supplies 10x12 tarp

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 7 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Total: 490.83

Do It Best Hardware Total: 490.83

Elaine Howard Consulting, LLC elaho 12/8/2020 12/8/2020 630.00 0.00 12/11/2020 False 0 001-900-608100 Contract & Other Services Prep and present UR 101 (3 hrs)

12/8/2020 Total: 630.00

Elaine Howard Consulting 630.00

Fastenal Company fasco ORNEW142739 11/30/2020 66.33 0.00 12/11/2020 False 0 013-135-608000 Supplies shop supplies

ORNEW142739 Total: 66.33

Fastenal Company Total: 66.33

First Response Emerg Equipment, LLC firsr 6274 11/18/2020 97.30 0.00 12/11/2020 False 0 001-500-608000 Supplies coflex (12) Sam splint (6)

6274 Total: 97.30

First Response Emerg Equ 97.30

Gale/CENGAGE Learning gale 72636398 11/16/2020 28.49 0.00 12/11/2020 False 0

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 8 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

001-700-603500 Books & Materials books/materials

72636398 Total: 28.49

72642313 11/17/2020 45.73 0.00 12/11/2020 False 0 001-700-603500 Books & Materials books/materials

72642313 Total: 45.73

Gale/CENGAGE Learning 74.22

Grainger Company grain 9727646797 11/24/2020 71.99 0.00 12/11/2020 False 0 013-135-608000 Supplies shop supplies

9727646797 Total: 71.99

9729394032 11/25/2020 101.00 0.00 12/11/2020 False 0 011-110-608175 Street Sweeping street sweeper spot light

9729394032 Total: 101.00

9729936030 11/27/2020 33.49 0.00 12/11/2020 False 0 011-110-608000 Supplies shop supplies

9729936030 Total: 33.49

Grainger Company Total: 206.48

Hach Company hacco 12222549 11/30/2020 3,453.20 0.00 12/11/2020 False 0 012-120-608100 Contract & Other Services Annual contract fee for quarterly testing

12222549 Total: 3,453.20

Hach Company Total: 3,453.20

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 9 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

JC Market jcmar 12/1/2020 3.15 0.00 12/11/2020 False 0 013-135-608000 Supplies bleach 12/1/2020 88.40 0.00 12/11/2020 False 0 012-120-608100 Contract & Other Services UPS shipping 12/1/2020 6.79 0.00 12/11/2020 False 0 001-100-600600 Travel & Training bottled water 12/1/2020 20.00 0.00 12/11/2020 False 0 001-900-603600 Safety Committee safety award 12/1/2020 22.99 0.00 12/11/2020 False 0 001-100-607500 Special Purchases employee recognition/last day VanNatta

Total: 141.33

JC Market Total: 141.33

KAREN'S SEWING karse 41217 9/29/2020 20.00 0.00 12/11/2020 False 0 001-400-608100 Contract & Other Services repair

41217 Total: 20.00

KAREN'S SEWING Total: 20.00

League of Oregon Cities leaor 12/3/2020 12/3/2020 100.00 0.00 12/11/2020 False 0 001-100-600230 Advertising & Notices Job postings

12/3/2020 Total: 100.00

League of Oregon Cities To 100.00

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 10 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Lincoln County Public Works linpw 6142 12/1/2020 813.10 0.00 12/11/2020 False 0 001-400-601500 Gas, Oil & Tires fuel/car washes

6142 Total: 813.10

Lincoln County Public Wo 813.10

Lincoln County Solid Waste Consortium lincc 12/11/2020 12/11/2020 326.89 0.00 12/11/2020 False 0 031-310-608100 Contract & Other Services solid waste payment

12/11/2020 Total: 326.89

Lincoln County Solid Wast 326.89

Linda Luckini carou 12/4/2020 2,500.00 0.00 12/11/2020 False 0 020-200-607500 Special Purchases COVID-19 Small Business Assistance Grant

Total: 2,500.00

Linda Luckini Total: 2,500.00

LN Curtis & Sons lncur INV442262 11/23/2020 1,545.54 0.00 12/11/2020 False 0 001-500-607500 Special Purchases 664 Invader MSA Cairns helmets (6)

INV442262 Total: 1,545.54

LN Curtis & Sons Total: 1,545.54

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 11 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Ocean Tire Factory oceti IN00029588 11/30/2020 844.95 0.00 12/11/2020 False 0 001-400-600350 Vehicle Maint & Repair brakes-2014 Interceptor

IN00029588 Total: 844.95

IN00029595 12/1/2020 822.00 0.00 12/11/2020 False 0 001-400-601500 Gas, Oil & Tires Tires-2015 Interceptor

IN00029595 Total: 822.00

IN00029606 12/4/2020 48.00 0.00 12/11/2020 False 0 001-400-601500 Gas, Oil & Tires Oil change-2018 Interceptor IN00029606 12/4/2020 888.55 0.00 12/11/2020 False 0 001-400-600350 Vehicle Maint & Repair brakes-2018 Interceptor IN00029606 12/4/2020 732.00 0.00 12/11/2020 False 0 001-400-601500 Gas, Oil & Tires tires-2018 Interceptor

IN00029606 Total: 1,668.55

Ocean Tire Factory Total: 3,335.50

OR Dept of Transportation ZZ248 318 12/1/2020 136.00 0.00 12/11/2020 False 0 001-650-607500 Special Purchases Annual sign permit renewal #008200

318 Total: 136.00

OR Dept of Transportation 136.00

Oregon Apparatus Repair, Inc. orapr 9280 11/24/2020 12,330.31 0.00 12/11/2020 False 0 001-500-600350 Vehicle Maint & Repair Repairs-unit #4103

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 12 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

9280 Total: 12,330.31

Oregon Apparatus Repair, 12,330.31

Oregon Health Authority orhea 12/2020 12/11/2020 62.50 0.00 12/11/2020 False 0 012-125-600600 Travel & Training Operator Cert-Drinkin Water Service-Zuspan

12/2020 Total: 62.50

Oregon Health Authority T 62.50

Osterlund, Atty P.C., Paul ostpa Nov 2020 11/30/2020 2,500.00 0.00 12/11/2020 False 0 001-100-608100 Contract & Other Services Contract Attorney services

Nov 2020 Total: 2,500.00

Osterlund, Atty P.C., Paul 2,500.00

Pacific Digital Works Inc. lazer 21743 10/29/2020 48.00 0.00 12/11/2020 False 0 001-700-600100 Office Supplies Lamination-gingerbread man

21743 Total: 48.00

Pacific Digital Works Inc. T 48.00

Pacific Excavation, Inc. paexc 199.06 Pmnt #1 12/8/2020 101,008.75 0.00 12/11/2020 False 0

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 13 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

041-410-626400 Master Plan Improvements 5th & Alder St. water line improvements

199.06 Pmnt #1 Total: 101,008.75

Pacific Excavation, Inc. To 101,008.75

Penguin Management, Inc. penma 62639 12/1/2020 774.00 0.00 12/11/2020 False 0 001-500-608100 Contract & Other Services 6 mos Captains Plan Jan 1-Jun 30 2021

62639 Total: 774.00

Penguin Management, Inc. 774.00

Precision Automation Systems preau IN105576 12/4/2020 480.00 0.00 12/11/2020 False 0 012-120-608100 Contract & Other Services Verizon data plan to monitor svc pumps

IN105576 Total: 480.00

Precision Automation Syst 480.00

Ritz Safety LLC ritsa 6058043 11/24/2020 261.16 0.00 12/11/2020 False 0 013-135-608000 Supplies Confined space safety item-gas

6058043 Total: 261.16

Ritz Safety LLC Total: 261.16

Schoen's Motors, Inc. schmo

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 14 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

36091 12/9/2020 1,810.00 0.00 12/11/2020 False 0 013-135-600300 Equipment Maint & Repair pump station lift pump rebuild-High School 36091 12/9/2020 1,810.00 0.00 12/11/2020 False 0 013-135-600420 Systems Repair pump station lift pump rebuild-High School 36091 12/9/2020 1,810.00 0.00 12/11/2020 False 0 013-135-607500 Special Purchases pump station lift pump rebuild-High School

36091 Total: 5,430.00

Schoen's Motors, Inc. Tota 5,430.00

STAPLES ADVANTAGE staad 3462561162 11/21/2020 59.59 0.00 12/11/2020 False 0 001-500-600100 Office Supplies chair mat, paper-COVID

3462561162 Total: 59.59

3462561163 11/21/2020 14.99 0.00 12/11/2020 False 0 001-500-600100 Office Supplies flash drives-COVID

3462561163 Total: 14.99

STAPLES ADVANTAGE T 74.58

TCB Security Services, Inc. tcbse 230418 12/1/2020 3,016.43 0.00 12/11/2020 False 0 001-400-607000 Abatement Program Code enforcement services Nov 2020

230418 Total: 3,016.43

TCB Security Services, Inc 3,016.43

Timbers Restaraunt and Lounge LLC timbers 12/10/2020 2,500.00 0.00 12/11/2020 False 0

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 15 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

020-200-607500 Special Purchases COVID-19 Small Business Assistance Grant

Total: 2,500.00

Timbers Restaraunt and Lo 2,500.00

Toledo Ace Hardware tolac 11/30/2020 169.99 0.00 12/11/2020 False 0 001-650-600400 Facility Needs roofing roll, sump pump 11/30/2020 9.18 0.00 12/11/2020 False 0 011-110-608175 Street Sweeping Equip #2003 sweeper repair, PVC elbows 11/30/2020 102.42 0.00 12/11/2020 False 0 012-120-608000 Supplies De-icer, torch refill, bleach, paint, tools, water, supplies 11/30/2020 153.66 0.00 12/11/2020 False 0 013-135-600300 Equipment Maint & Repair galvanized reducer, nipple, sump pump 11/30/2020 22.36 0.00 12/11/2020 False 0 013-135-608000 Supplies electrical supplies

Total: 457.61

Toledo Ace Hardware Tota 457.61

Toledo Florist and Gifts tolflo 12/10/2020 2,500.00 0.00 12/11/2020 False 0 020-200-607500 Special Purchases COVID-19 Small Business Assistance Grant

Total: 2,500.00

Toledo Florist and Gifts To 2,500.00

Travis Electric, LLC trael 1300 12/4/2020 330.00 0.00 12/11/2020 False 0 013-135-600300 Equipment Maint & Repair after hours call out-High school

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 16 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

1300 Total: 330.00

Travis Electric, LLC Total: 330.00

Verizon Wireless verwi 9867255160 11/18/2020 80.02 0.00 12/11/2020 False 0 001-500-600220 Communication Services Tablets 9867255160 11/18/2020 649.28 0.00 12/11/2020 False 0 001-400-600220 Communication Services Tablets/cell phones

9867255160 Total: 729.30

Verizon Wireless Total: 729.30

Wave Coasc 121457001-8525 12/1/2020 192.79 0.00 12/11/2020 False 0 001-400-600220 Communication Services Phones 121457001-8525 12/1/2020 60.25 0.00 12/11/2020 False 0 001-500-600220 Communication Services Phones 121457001-8525 12/1/2020 106.33 0.00 12/11/2020 False 0 001-700-600220 Communication Services Phones 121457001-8525 12/1/2020 12.05 0.00 12/11/2020 False 0 001-650-600220 Communication Services Phones 121457001-8525 12/1/2020 180.74 0.00 12/11/2020 False 0 001-100-600220 Communication Services Phones 121457001-8525 12/1/2020 9.63 0.00 12/11/2020 False 0 011-110-600220 Communication Services Phones 121457001-8525 12/1/2020 9.64 0.00 12/11/2020 False 0 012-120-600220 Communication Services Phones 121457001-8525 12/1/2020 9.64 0.00 12/11/2020 False 0 012-125-600220 Communication Services Phones 121457001-8525 12/1/2020 9.64 0.00 12/11/2020 False 0 013-130-600220 Communication Services Phones 121457001-8525 12/1/2020 9.64 0.00 12/11/2020 False 0

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 17 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

013-135-600220 Communication Services Phones

121457001-8525 Total: 600.35

Wave Total: 600.35

Waxie Sanitary Supply WAXSA 79672470 12/8/2020 20.00 0.00 12/11/2020 False 0 001-650-608050 Janitorial Supplies Purell

79672470 Total: 20.00

Waxie Sanitary Supply Tot 20.00

Western States Electrical wesse 19066 11/30/2020 229.00 0.00 12/11/2020 False 0 013-135-600300 Equipment Maint & Repair pump test-High School PS

19066 Total: 229.00

Western States Electrical T 229.00

Yaquina Boat Equipment yaqbo 39147 12/3/2020 528.15 0.00 12/11/2020 False 0 012-120-600400 Facility Needs FD & WTP bollards 39147 12/3/2020 528.15 0.00 12/11/2020 False 0 035-350-621500 Fire Department FD & WTP bollards

39147 Total: 1,056.30

Yaquina Boat Equipment T 1,056.30

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 18 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Report Total: 162,755.74

AP-To Be Paid Proof List (12/11/2020 - 10:32 AM) Page 19 Accounts Payable To Be Paid Proof List

User: nnoteboom Printed: 12/18/2020 - 9:31AM Batch: 00008.12.2020 - AP 12.18.2020

Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Airgas USA, LLC airno 9975910922 11/30/2020 83.50 0.00 12/18/2020 False 0 013-135-608000 Supplies cylinder rental

9975910922 Total: 83.50

Airgas USA, LLC Total: 83.50

Analytical Lab & Consultants anala 133767 12/9/2020 173.00 0.00 12/18/2020 False 0 012-120-608100 Contract & Other Services Lab #2012115-001-004 WTP

133767 Total: 173.00

Analytical Lab & Consulta 173.00

AT&T Mobility attwi X12112020 12/3/2020 89.57 0.00 12/18/2020 False 0 011-110-600220 Communication Services Cell phones X12112020 12/3/2020 89.57 0.00 12/18/2020 False 0 012-125-600220 Communication Services Cell phones X12112020 12/3/2020 89.56 0.00 12/18/2020 False 0 013-135-600220 Communication Services Cell phones X12112020 12/3/2020 75.17 0.00 12/18/2020 False 0 001-650-600220 Communication Services Cell phones

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 1 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

X12112020 12/3/2020 50.10 0.00 12/18/2020 False 0 012-120-600220 Communication Services Cell phones X12112020 12/3/2020 106.81 0.00 12/18/2020 False 0 013-130-600220 Communication Services Cell phones

X12112020 Total: 500.78

AT&T Mobility Total: 500.78

Barrelhead Supply, Inc. barsu 297726 12/8/2020 176.72 0.00 12/18/2020 False 0 011-110-608000 Supplies SE 2nd Fence

297726 Total: 176.72

Barrelhead Supply, Inc. To 176.72

Brenntag Pacific, Inc. brepa BPI104671 12/9/2020 1,628.00 0.00 12/18/2020 False 0 012-120-608000 Supplies 50# bag Soda Ash

BPI104671 Total: 1,628.00

Brenntag Pacific, Inc. Tota 1,628.00

Central Lincoln PUD cenli 12/9/2020 785.04 0.00 12/18/2020 False 0 001-400-600210 Electricity Electric Bills 12/9/2020 466.80 0.00 12/18/2020 False 0 011-110-600210 Electricity Electric Bills 12/9/2020 821.91 0.00 12/18/2020 False 0 012-125-600210 Electricity Electric Bills 12/9/2020 3,127.96 0.00 12/18/2020 False 0

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 2 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

013-135-600210 Electricity Electric Bills 12/9/2020 3,160.95 0.00 12/18/2020 False 0 013-130-600210 Electricity Electric Bills 12/9/2020 613.74 0.00 12/18/2020 False 0 001-100-600210 Electricity Electric Bills 12/9/2020 571.45 0.00 12/18/2020 False 0 001-500-600210 Electricity Electric Bills 12/9/2020 158.41 0.00 12/18/2020 False 0 001-650-600210 Electricity Electric Bills 12/9/2020 352.25 0.00 12/18/2020 False 0 001-700-600210 Electricity Electric Bills 12/9/2020 11,375.64 0.00 12/18/2020 False 0 001-900-604400 Street Lights Electric Bills 12/9/2020 5,531.92 0.00 12/18/2020 False 0 012-120-600210 Electricity Electric Bills

Total: 26,966.07

Central Lincoln PUD Total 26,966.07

CenturyLink centl 12/5/2020 448.75 0.00 12/18/2020 False 0 001-400-600220 Communication Services Phones 12/5/2020 43.63 0.00 12/18/2020 False 0 011-110-600250 Alarms Alarms 12/5/2020 289.91 0.00 12/18/2020 False 0 012-120-600220 Communication Services Alarms/phones/internet 12/5/2020 450.91 0.00 12/18/2020 False 0 013-135-600250 Alarms Alarms/phones

Total: 1,233.20

CenturyLink Total: 1,233.20

CTX Business Solutions Inc. ctxco

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 3 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

IN2471913 12/3/2020 54.40 0.00 12/18/2020 False 0 001-100-600300 Equipment Maint & Repair copies

IN2471913 Total: 54.40

IN2474379 12/7/2020 115.79 0.00 12/18/2020 False 0 001-100-600100 Office Supplies printers CH IN2474379 12/7/2020 44.11 0.00 12/18/2020 False 0 001-400-600300 Equipment Maint & Repair printers PD IN2474379 12/7/2020 44.11 0.00 12/18/2020 False 0 001-700-600100 Office Supplies printers Library IN2474379 12/7/2020 27.57 0.00 12/18/2020 False 0 001-500-608100 Contract & Other Services printers FD IN2474379 12/7/2020 27.57 0.00 12/18/2020 False 0 012-120-608100 Contract & Other Services printers WTP IN2474379 12/7/2020 27.57 0.00 12/18/2020 False 0 013-130-608100 Contract & Other Services printers WWTP IN2474379 12/7/2020 9.19 0.00 12/18/2020 False 0 011-110-600100 Office Supplies printers PW IN2474379 12/7/2020 9.19 0.00 12/18/2020 False 0 012-125-600100 Office Supplies printers PW IN2474379 12/7/2020 9.19 0.00 12/18/2020 False 0 013-135-600100 Office Supplies printers PW IN2474379 12/7/2020 9.19 0.00 12/18/2020 False 0 012-120-600100 Office Supplies printers PW IN2474379 12/7/2020 9.19 0.00 12/18/2020 False 0 013-130-600100 Office Supplies printers PW IN2474379 12/7/2020 9.19 0.00 12/18/2020 False 0 001-650-600100 Office Supplies printers PW

IN2474379 Total: 341.86

CTX Business Solutions In 396.26

East Linc County Emergency Responders ELCER 12/1/2020 3,750.00 0.00 12/18/2020 False 0 001-500-608150 Volunteer Program Dec volunteer payment

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 4 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Total: 3,750.00

East Linc County Emergen 3,750.00

Englund Marine Supply Co. engmar 974381/6 12/16/2020 228.51 0.00 12/18/2020 False 0 035-350-621700 Library Library sign supplies

974381/6 Total: 228.51

974733/6 12/16/2020 43.89 0.00 12/18/2020 False 0 035-350-621700 Library quart varnish for Library sign

974733/6 Total: 43.89

Englund Marine Supply Co 272.40

Enviro-Clean Equipment, Inc. envcl 20-53124 12/7/2020 590.70 0.00 12/18/2020 False 0 011-110-608175 Street Sweeping 22" blue steel brooms for #2003 Street sweeper

20-53124 Total: 590.70

Enviro-Clean Equipment, I 590.70

Fastenal Company fasco ORNEW142762 12/1/2020 35.44 0.00 12/18/2020 False 0 013-135-608000 Supplies asphalt blades / shop stock

ORNEW142762 Total: 35.44

Fastenal Company Total: 35.44

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 5 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Ferguson #3011 Waterworks feren 0939519-1 12/4/2020 425.40 0.00 12/18/2020 False 0 012-125-608000 Supplies Hymax

0939519-1 Total: 425.40

0940622 12/4/2020 56.70 0.00 12/18/2020 False 0 013-135-608000 Supplies CTS inserts

0940622 Total: 56.70

0944823 12/9/2020 208.93 0.00 12/18/2020 False 0 012-125-608000 Supplies MJ Cap

0944823 Total: 208.93

Ferguson #3011 Waterwork 691.03

General Automotive Supply genau 407616 11/29/2020 513.78 0.00 12/18/2020 False 0 001-400-608000 Supplies 30 Minute Road Flares 407616 11/29/2020 513.78 0.00 12/18/2020 False 0 001-500-608000 Supplies 30 Minute Road Flares

407616 Total: 1,027.56

General Automotive Suppl 1,027.56

GENXSYS SOLUTIONS LLC GENX 12366 12/15/2020 179.80 0.00 12/18/2020 False 0 001-900-600700 Membership & Subscription Spam filter / Jan 2021

12366 Total: 179.80

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 6 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

GENXSYS SOLUTIONS L 179.80

HR Answers, Inc. hrans 44940 12/10/2020 180.00 0.00 12/18/2020 False 0 001-400-608100 Contract & Other Services HR coaching 11/24/2020

44940 Total: 180.00

HR Answers, Inc. Total: 180.00

Linn Benton Tractor linnb P77266 12/1/2020 -137.00 0.00 12/18/2020 False 0 013-135-600300 Equipment Maint & Repair previous credit balance

P77266 Total: -137.00

P82566 12/4/2020 391.63 0.00 12/18/2020 False 0 013-135-600300 Equipment Maint & Repair Equip #1201 / 1300 hr service

P82566 Total: 391.63

P82567 12/4/2020 47.20 0.00 12/18/2020 False 0 013-135-608000 Supplies Nipple, Grease / shop supplies

P82567 Total: 47.20

P82617 12/7/2020 127.04 0.00 12/18/2020 False 0 013-135-600300 Equipment Maint & Repair Equip #1201 / 1300 hr service

P82617 Total: 127.04

Linn Benton Tractor Total: 428.87

News-Times newti

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 7 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

351921 10/16/2020 99.00 0.00 12/18/2020 False 0 001-500-600220 Communication Services FD Ad for Fire prevention

351921 Total: 99.00

News-Times Total: 99.00

Ocean Tire Factory oceti IN00029672 12/14/2020 494.60 0.00 12/18/2020 False 0 001-400-600350 Vehicle Maint & Repair E258582 Fuel filter assembly

IN00029672 Total: 494.60

IN00029677 12/14/2020 73.00 0.00 12/18/2020 False 0 001-400-601500 Gas, Oil & Tires E262521 Oil change

IN00029677 Total: 73.00

Ocean Tire Factory Total: 567.60

REXEL USA, INC plael 1B50677 12/2/2020 5.47 0.00 12/18/2020 False 0 001-650-600400 Facility Needs PD Lockbox

1B50677 Total: 5.47

REXEL USA, INC Total: 5.47

Road & Driveway Co., Inc. roadr 0028044-IN 12/9/2020 14,509.33 0.00 12/18/2020 False 0 011-110-608175 Street Sweeping 138.58 tons ACP Overlay

0028044-IN Total: 14,509.33

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 8 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Road & Driveway Co., Inc 14,509.33

The Dyer Partnership dyepa 27005 11/30/2020 8,838.78 0.00 12/18/2020 False 0 011-110-620520 Systems Project 199.04 Arcadia St. Improvements

27005 Total: 8,838.78

27006 11/30/2020 8,409.22 0.00 12/18/2020 False 0 041-410-626400 Master Plan Improvements Project 199.06 NE 5th & NE Alder St. Water Line Improvements

27006 Total: 8,409.22

The Dyer Partnership Total 17,248.00

Toledo Food Share Pantry tofsp 12/16/2020 4,750.00 0.00 12/18/2020 False 0 020-200-607500 Special Purchases CARES Contribution

Total: 4,750.00

Toledo Food Share Pantry 4,750.00

USA BlueBook usabl 433247 12/1/2020 349.81 0.00 12/18/2020 False 0 012-120-608000 Supplies WTP signs

433247 Total: 349.81

USA BlueBook Total: 349.81

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 9 Invoice Number Invoice Date Amount Quantity Payment Date Task Label Type PO # Close PO Line #

Account Number Description Reference

Report Total: 75,842.54

AP-To Be Paid Proof List (12/18/2020 - 9:31 AM) Page 10