Mayor City Council Christine Lundberg
City Council Agenda Sean VanGordon, Ward 1 City Manager: City Hall Steve Moe, Ward 2 Sheri Moore, Ward 3 Gino Grimaldi 225 Fifth Street Leonard Stoehr, Ward 4 City Recorder: Springfield, Oregon 97477 541.726.3700 Marilee Woodrow, Ward 5 AJ Ripka 541.726.3700 Joe Pishioneri, Ward 6 Online at www.springfield-or.gov
The meeting location is wheelchair-accessible. For the hearing-impaired, an interpreter can be provided with 48 hours’ notice prior to the meeting. For meetings in the Council Meeting Room, a “Personal PA Receiver” for the hearing impaired is available, as well as an Induction Loop for the benefit of hearing aid users. To arrange for these services, call 541.726.3700. Meetings will end prior to 10:00 p.m. unless extended by a vote of the Council.
All proceedings before the City Council are recorded.
February 19, 2019 ______
6:00 p.m. Work Session Jesse Maine Room ______
(Council work sessions are reserved for discussion between Council, staff and consultants; therefore, Council will not receive public input during work sessions. Opportunities for public input are given during all regular Council meetings)
CALL TO ORDER
ROLL CALL - Mayor Lundberg ___, Councilors VanGordon___, Moe___, Moore____, Stoehr___, Woodrow ___, and Pishioneri ___.
1. Transit Tomorrow Comprehensive Operations Analysis [Emma Newman] (25 Minutes)
2. Solid Waste Code Changes [Sandy Belson] (25 Minutes)
ADJOURNMENT
Council Agenda February 19, 2019 Page 2
______
7:00 p.m. Regular Meeting Council Meeting Room ______
CALL TO ORDER
ROLL CALL - Mayor Lundberg ___, Councilors VanGordon___, Moe___, Moore____, Stoehr___, Woodrow ___, and Pishioneri ___.
PLEDGE OF ALLEGIANCE
SPRINGFIELD UPBEAT
1. Mayor’s Recognition
2. Other
CONSENT CALENDAR
1. Claims a. Approval of January 2019, Disbursements for Approval
2. Minutes
3. Resolutions
4. Ordinances
5. Other Routine Matters a. Accept the City’s Fiscal Year 2018 Comprehensive Annual Financial Report. b. Approve a Brand Name specification for the Springfield Police Department rifle replacements.
MOTION: APPROVE/REJECT THE CONSENT CALENDAR
ITEMS REMOVED FROM THE CONSENT CALENDAR
PUBLIC HEARINGS - Please limit comments to 3 minutes. Request to speak cards are available at both entrances. Please present cards to City Recorder. Speakers may not yield their time to others.
1. Supplemental Budget Resolution [Neil Obringer] (10 Minutes)
Council Agenda February 19, 2019 Page 3
RESOLUTION NO. 1 – A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS: GENERAL, SPECIAL REVENUE, TRANSIENT ROOM TAX, POLICE LOCAL OPTION LEVY, DEVELOPMENT PROJECTS, INSURANCE, AND VEHICLE & EQUIPMENT FUNDS. MOTION: ADOPT/NOT ADOPT RESOLUTION NO. 1.
2. City Manager Recruitment [Mary Bridget Smith] (10 Minutes)
MOTION: APPROVE/NOT APPROVE THE HIRING PROCEDURES AND PROJECT TIMELINE FOR THE CITY MANAGER RECRUITMENT.
BUSINESS FROM THE AUDIENCE - Limited to 20 minutes. Please limit comments to 3 minutes. Request to Speak cards are available at both entrances. Please present cards to City Recorder. Speakers may not yield their time to others.
COUNCIL RESPONSE
CORRESPONDENCE AND PETITIONS
BIDS
ORDINANCES
BUSINESS FROM THE CITY COUNCIL
1. Committee Appointments
a. Springfield Representative on the Lane Regional Air Protection Agency (LRAPA) Board. [Niel Laudati] (05 Minutes)
MOTION: APPOINT VICTORIA DOYLE AS THE SPRINGFIELD CITIZEN REPRESENTATIVE ON THE LANE REGIONAL AIR PROTECTION (LRAPA) BOARD.
3. Business from Council
a. Committee Reports
b. Other Business
BUSINESS FROM THE CITY MANAGER
BUSINESS FROM THE CITY ATTORNEY
ADJOURNMENT AGENDA ITEM SUMMARY Meeting Date: 2/19/2019 Meeting Type: Work Session Staff Contact/Dept.: Emma Newman/DPW Staff Phone No: 541.726.4585 Estimated Time: 25 Minutes S P R I N G F I E L D Council Goals: Encourage Economic C I T Y C O U N C I L Development and Revitalization through Community Partnerships
ITEM TITLE: TRANSIT TOMORROW COMPREHENSIVE OPERATIONS ANALYSIS ACTION Receive presentation from Lane Transit District (LTD) staff on Transit Tomorrow REQUESTED: planning and provide input, if desired, to support upcoming LTD Board decision making. ISSUE LTD is evaluating the transit network in the Springfield-Eugene area and will make STATEMENT: decisions on how to reconfigure the network and allocate additional transit funding.
ATTACHMENTS: ATT1: Transit Tomorrow Scenario Report Introduction & Summary ATT2: Transit Tomorrow FAQ Sheet ATT3: Transit Scenarios (Existing Network, Ridership, and Coverage)
DISCUSSION/ LTD is doing a comprehensive operations analysis, called Transit Tomorrow, FINANCIAL which is looking at the entire public transit network in Springfield and Eugene. In IMPACT: addition, the recent transportation bill (HB2017) established the Statewide Transportation Improvement Fund (STIF) by establishing an employee payroll tax. LTD expects an increase of 10-15% in operating revenue from the STIF, and will soon decide how to use those funds.
Transit Tomorrow conducted a first round of outreach and heard from the community that people most want more evening and weekend bus service. People also expressed a desire for more frequent daytime service. The second round of outreach started with an online survey (LTD.org/Transit-Tomorrow) that will be open through the end of February to seek input from community members on tradeoffs presented in the Scenarios Report (ATT1).
Transit Tomorrow will result in changes to LTD’s service that would go into effect between 2020 and 2023. In making this decision the LTD Board will determine the tradeoffs among various approaches to providing transit service. The first tradeoff will focus on whether the transit network should be designed in a way that places a higher value on ridership, or on system coverage. Do people have to walk further to the bus, but buses come more frequently? Or, do people have bus service close to them, but the bus does not come as often? ATT1 and ATT3 provide more information on the Ridership Scenario and Coverage Scenario that lay out a potential transit network based on each of the two values. The existing LTD network map has also been included in ATT3 for reference. The second tradeoff focuses on how to allocate the additional STIF funding LTD expects to receive. Should additional resources go towards increased service (i.e. evening, weekend, more frequent buses) or reduced fares (i.e. youth pass, low income fare, senior passes, etc.)?
Transit Tomorrow planning will inform key transit network and funding allocation decisions that impact our community. LTD will likely start implementing at least some of the changes that come out of this process by fall 2020.
Please note: this is the introduction section from the Transit Tomorrow Scenarios Report. To access a print-quality version of the full report (41 pgs) or an appendix with Travel Time maps from 16 locations for each Scenario (42 pages) please visit: https://www.ltd.org/transit-tomorrow-document-library/
Introduction & Summary
Scenarios Report JARRETT WALKER + ASSOCIATES Attachment 1, Page 1 of 6 Lane Transit District | 3 The Trade-offs y r
Transit Tomorrow What We’ve Heard a Lane Transit District (LTD) has launched Transit Tomorrow, an effort to Public input received to date suggests the community does not fall understand how LTD’s services should be distributed in its service area. entirely on one side of either trade-off.
LTD operates a variety of public transportation services throughout Ridership vs. Coverage central Lane County. But people are most likely to experience LTD as the bus system in Eugene and Springfield. Over 90% of LTD’s rider- Transit Tomorrow engaged the public in summer 2018 on preferences and priorities for future LTD service, through in-person events and a ship comes from the regularly scheduled bus routes (including EmX and & Summ on public online survey. In total, LTD engaged nearly 1,000 people through
Routes 1 through 85) that operate in the Eugene-Springfield metro area. ti this effort, with the following primary results:
Transit Tomorrow is focusing first on how these metro area bus uc • Most of the people we heard from were more interested in high routes might change in the next three years. Upcoming work will d frequency service than maximizing coverage. But not everyone: over
address how changes in bus service may impact LTD’s other services, o such as the demand response services provided by Ridesource. one-third were more interested in coverage. tr • When we asked people about their priorities for service, respon- dents consistently prioritized frequency improvements – especially
Key Trade-offs weekend and evening frequency – above other possibilities, includ- 0 In This report describes and evaluates four possible ways that LTD service ing service to more places. could change, based on two major trade-offs: • Then again, most respondents preferred that LTD make minor • Ridership vs. Coverage: Is it more important to provide frequent adjustments rather than a network redesign. This argues against service in places that will attract the most riders, or to provide a little designing a network only for higher ridership and higher frequen- bit of service to as many places as possible? cies, as that would require significant change.
: Is it more important to use LTD’s • Service vs. Affordability Service vs. Affordability resources to provide as much service as possible, or to reduce the cost of getting on the bus? Separately, LTD convened an ad hoc Fare Policy Committee with repre- sentatives from community stakeholders. This committee was convened Figure 1: Trade-offs. Where should LTD focus its resources in the next three Neither of these questions have technically “correct” answers. LTD will in response to repeated requests from the public to expand fare dis- years? Is it more important to provide frequent service in a few places, or a always need to balance the competing priorities they reflect. In both count programs targeted at youth and low-income populations. little bit of service everywhere? Is it more important to increase service, or to cases, the correct answer depends on what the community values most. make service more affordable? At this time, the Board of Directors has directed LTD to pursue the Fare Policy Committee’s recommendations, including a new student fare subsidy program for schoolchildren and an expansion of LTD’s low- income subsidy program.
This is significant because investing resources in fare discounts or sub- sidies means those same resources will not be available for service. Yet many people have expressed a desire for higher frequencies and longer hours, suggesting parts of the community desire more service.
LTD will soon start receiving new funds from the Statewide Transportation Improvement Fund (STIF). Some of these will likely be used to implement the Fare Policy Committee’s recommendations. With the rest, LTD can pursue both service increases and further fare reduc- tions, but the more it does of one, the less it can do the other.
JARRETT WALKER + ASSOCIATES Scenarios Report Attachment 1, Page 2 of 6 Lane Transit District | 4 Four Scenarios for Metro Area Bus Service y r This report describes four scenarios for metro area bus service. Each a scenario illustrates the full set of service changes that LTD could make in the next three years, if it moved strongly in one direction1.
Scenarios were developed in two steps. First, to illustrate the trade-off between ridership and coverage, we designed two different networks:
• High Ridership Network. Frequent service on the metro area’s main streets. Some outlying neighborhoods would be farther from service than they are right now. & Summ on ti OR uc
• High Coverage Network. Based on spreading service to as many d
places as possible, taking the existing network as a starting point. o Some areas would experience lower frequencies than they do now. tr We then focused on how the balance between service and affordability impacts both networks. LTD will soon start receiving STIF funds from the State of Oregon. If most of these funds were spent either on more 0 In service or lower fares, LTD could achieve one of the following2:
• Added Service. Similar level of service, 7 days a week. Buses would come just as frequently on Saturday and Sunday as on weekdays. Evening service would improve slightly. Fares would not change.
OR
• Lower Fares. Fares reduced by up to 50%. This would be achieved by reducing the base fare, and offering more targeted discounts (e.g. for students, low-income, seniors). Weekend and evening service would not increase.
Figure 2 provides a summary of the service that would be provided in each scenario. Figure 3 (see following page) compares the outcomes of each scenarios in terms of coverage and job access.
None of these scenarios is a proposal. But you can compare these scenarios and their outcomes to help you clarify your preferences and priorities for service changes over the next three years.
The shape of the final network will depend on what we hear from the community. It may be similar to one of these scenarios, or some- where in between, or something closer to existing service. Figure 2: Scenarios. These four scenarios illustrate the far ends of how much LTD’s metro area network 1 These scenarios were developed collaboratively by staff representing LTD, the cities of Eugene could change in the next three years. This report compares and contrasts the outcomes of each and Springfield, Lane Council of Governments (LCOG), the Oregon Department of Transportation (ODOT), with help and facilitation from consultants. scenario, to give you the tools to tell LTD where you think it should stand on each of the two trade-offs. 2 Current estimates suggest STIF revenue will be about 10-12% of LTD’s existing operating Some people may feel that one of these scenarios is the way to go, while others will prefer something in expenses. The scenarios is this report assume about 8% would be spent on service and fares, with between, or something closer to existing service. the remainder for other priorities such as purchasing buses to help renew the vehicle fleet.. JARRETT WALKER + ASSOCIATES Scenarios Report Attachment 1, Page 3 of 6 Lane Transit District | 5 Summary of Outcomes by Scenario y r mma on & Su on ti uc d o tr 0 In
Figure 3: Scenario Outcomes. This table illustrates the big picture of how transit service would change under each scenario. In the Ridership scenarios, many areas would be located farther from transit service, but almost all routes would be frequent, so travel times would improve, and job access would improve from almost everywhere. In the Coverage scenarios, some new areas would gain service, and a few routes would become more frequent, but travel times would not improve as much, and on average job access would not improve. On weekends, existing service is much more limited than on weekdays. The Added Service scenarios would increase weekend service, so weekend job access would improve significantly. The Lower Fares scenarios would maintain current levels of weekend service (on average), so they would have much less impact on weekend job access. Which outcomes are more valuable to you?
JARRETT WALKER + ASSOCIATES Scenarios Report Attachment 1, Page 4 of 6 Lane Transit District | 6 What This Report Covers y r
What’s Included Future Considerations a Chapters 1 through 4 describe each scenario with the following This report specifically focuses on EmX and regular bus routes in information: the Eugene-Springfield metro area. Because these routes account for 90% of LTD’s ridership, they constitute LTD’s greatest overall impact on • Detailed weekday network map. Use this to find the places you mobility. care about, and notice which routes would go there on the Ridership and Coverage networks. Note the colors of the routes, which repre- Knowing the future shape of the metro area bus network will help LTD
sent their weekday frequencies. Note where else those routes go. refine improvements to major corridors in Eugene and Springfield under & Summ on
the MovingAhead and Main/McVay projects. ti • Weekday, evening and weekend mini-maps. These smaller maps illustrate how frequencies would vary from one time period to However, LTD’s services and LTD’s interest in mobility does not end uc
another. In the existing network, LTD provides a lot more service there. Achieving clarity on the orientation of the metro area bus network d
during weekdays than on weekday evenings or on weekends. will make it possible to examine changes or improvements to: o
• Frequency and span table. This shows the detailed frequencies • Rural bus routes that connect Coburg, Junction City, Veneta, tr and spans of every route in each scenario. This is where you can see Creswell, Cottage Grove, Lowell and the McKenzie River Highway to if the specific route(s) you care about would run at the times you Eugene and Springfield. want them to, and at what frequencies. 0 In • Out-of-district services managed and/or supported by LTD in » Remember, do not simply look for your route number – start other parts of Lane County. This includes the Diamond Express con- by looking at the maps to find routes near you, and then reference necting Oakridge to Eugene, the Rhody Express in Florence, and these tables. South Lane Wheels in Cottage Grove.
In Chapter 5, we compare the outcomes that would result if any of the • Demand-responsive services, including ADA Paratransit, non- four scenarios were implemented, in the following terms: emergency medical and human services transportation provided by LTD through the Ridesource program. • Coverage. Under each scenario, how many people and jobs would be located near transit service? Having thoroughly reviewed the purpose and goals of its public trans- portation services, LTD will then be in a better place to evaluate how Under each scenario, how many jobs could you typically • Job Access. other modes (walking, cycling, driving) and new mobility services (like access in 45 minutes from anywhere in the metro area? ridehailing, bike-sharing, dockless scooters, or others) can best interact with public transit. • Travel Time Maps. From selected locations, where could you get to in 45 minutes?
JARRETT WALKER + ASSOCIATES Scenarios Report Attachment 1, Page 5 of 6 Lane Transit District | 7 Next Steps y r Transit Tomorrow combines technical analysis and broad-based com- a munity input to develop a public transit network for the future. The next steps in the process are the following:
• January - February 2019: Public Input on Scenarios. LTD is asking the public for feedback on the scenarios presented in this report, and the trade-offs they reflect. LTD will be presenting key informa- tion online and at community events, and seeking public feedback
through a variety of channels, including: & Summ on
» Meeting the public at community events. ti
» Online survey seeking public feedback: http://openhouse.jla. uc us.com/transit-tomorrow-2 d o » Project web page: www.ltd.org/transit-tomorrow tr » Project e-mail address: [email protected]
• March 2019: Board Decision on Trade-offs. Taking into account 0 In public feedback, the LTD Board of Directors will make a policy-level decision on the preferred orientation of the future transit network.
• Late Spring 2019: Draft Plan. The staff and consultant team will design a network proposal. Depending on the Board’s direction, the future network could be similar to what exists today, or it could be very different. This plan will be presented to the Board of Directors in late spring.
• Late 2019: Final Plan. The LTD Board of Directors and project staff will take the steps necessary to turn the Draft Plan into a Final Plan. This may include further public consultation as appropriate. Figure 4: Scenarios. Project and community input timeline. LTD is seeking public feedback in two phases. The first phase occurred in the summer of 2018, and focused on the public’s values and priorities. In January and February 2019, • 2020 - 2021: Service Changes. LTD will make regular seasonal LTD will be consulting the public on the real-world transit network trade-offs as reflected in this Scenarios Report. adjustments to service throughout this process. If the proposed Public feedback on alternatives will be critical in shaping Board Direction for the Draft Plan. Ultimately, this process future network looks very different from existing service, significant may lead to significant service changes in 2020. service changes may begin taking effect in Fall 2020.
JARRETT WALKER + ASSOCIATES Scenarios Report Attachment 1, Page 6 of 6 Lane Transit District | 8 LD T ’s existing transit network (May 2018).
Figure 3: LTD bus network in the Eugene/Springfield metro area. This includes EmX (in green), other lines that travel within the urbanized area (Routes 1 to 85), and connections to nearby communities (Routes 91 to 98). n and Summary n and o i 1 Introduct
JARRETT WALKER + ASSOCIATES Existing Conditions and Choices Report Attachment 2, Page 1 of 3 Lane Transit District | 6 High Ridership Alternative pearl Lane Transit District 95 to Junction City Weekday midday frequencies river Route continues at c 50 50 obu EmX every 7.5 minutes lower frequency r g EmX every 15 minutes 34 Routes combine for 35 96 5 higher frequency EmX every 30 minutes irvington One-way split* 11 Every 15 minutes 9999 Route ends 79x Every 20 minutes Multiple routes irving 55 Every 30 minutes 95 m Transit station
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to Creswell & 5 98 to Dexter Cottage Grove 92 5858 & Lowell 0 1 2 miles Attachment 2, Page 2 of 3 High Coverage Alternative pearl Lane Transit District 95 to Junction City Weekday midday frequencies river Route continues at c 50 50 obu EmX every 7.5 minutes lower frequency r g 50 EmX every 15 minutes 34 Routes combine for 35 96 5 higher frequency EmX every 30 minutes irvington One-way split* 11 Every 15 minutes 9999 Route ends 50 79x Every 20 minutes Multiple routes irving 55 Every 30 minutes
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to Creswell & 5 98 to Dexter Cottage Grove 92 5858 & Lowell 0 1 2 miles Attachment 2, Page 3 of 3 Transit Tomorrow Your Transit. Your Vision. Your Future.
Transit Tomorrow is Lane Transit District’s (LTD) effort to find out how we can better move the people we serve to the destinations that are important to them. Our region is growing, our travel patterns are changing, and it is time to update our public transit system. Project Purpose Transit Tomorrow will take a deep look at LTD’s current bus system and ask two important questions:
How can LTD help people get to where they are going?
What shape should LTD’s services take in the future?
This project will combine technical analysis and broad-based community input to answer these questions and to develop a public transit network for the future in Eugene and Springfield for implementation in the next three years. Scenarios Under Consideration This region’s transit system must reflect the priorities of the communities it serves. One of the biggest dilemmas in planning transit service is matching transportation priorities with limited resources. As a responsible public steward, LTD must make choices about what services to offer and balance the demands of our diverse community with thoughtful use of public funding. LTD engaged the community through several public outreach events last summer to better understand their transit priorities and values. LTD used what we heard from the public to create four distinct transit system scenarios. The scenarios illustrate two major trade-offs:
Ridership vs. Coverage In designing bus service, we need to consider two competing priorities: ridership and coverage. LTD’s transit network will always be a balance of these goals, but the more money you invest in one, the less money you have to spend on the other. Is it more important to provide frequent service in places that will attract the most riders, or to provide a little of service to as many places as possible?
Service vs. Affordability The more LTD chooses to reduce fares, the less it can afford to increase service. Is it more important to use new resources to increase service, or to reduce the cost of getting on the bus?
Lane Transit District web: LTD.org/Transit-Tomorrow email: [email protected] Attachment 3, Page 1 of 2 We Are Listening!
Engage Online Schedule a Presentation Share your opinions and learn more about Invite project staff to your neighborhood the project from your phone or computer. association, community group, or agency Provide feedback through our System Scenarios to talk about the Transit Tomorrow project, Online Survey at the project website for a chance to and to discuss the four scenarios and their win a bus pass or gift card. potential outcomes. Community Meetings Find Us Out and About Join project staff to discuss system Catch up with LTD and the Transit scenarios under consideration, and to Tomorrow project at Community Events share your opinions and insight. You are experts in and Tabling Sessions. your communities, organizations, and neighborhoods. Help us understand the choices and priorities that are most important to you. Bring a friend, grab a neighbor, spread the word. Check the project website for meeting dates and locations.
Process Overview:
Establish Technical Review LTD Board Draft LTD Board Community Analysis Alternatives Direction Plan Decision Priorities Summer - Mid-Winter Early Spring Spring Late Spring Summer 2018 Fall 2018 2019 2019 2019 2019
COMMUNITY INPUT COMMUNITY INPUT
Interactive Interactive Survey Analyze Survey Analyze community community input input Decision made leading to Stakeholder Stakeholder Design transit system Forum Forum preferred network improvements Provide Design scenario beginning in preferred alternatives 2020 direction on for the transit scenario Listening system Community Sessions Open House tradeoffs
Lane Transit District web: LTD.org/Transit-Tomorrow email: [email protected] Attachment 3, Page 2 of 2 AGENDA ITEM SUMMARY Meeting Date: 2/19/2019 Meeting Type: Work Session Staff Contact/Dept.: Neil Obringer/FIN Kristina Kraaz/ CAO Staff Phone No: 541-736-1032 Estimated Time: 25 Minutes S P R I N G F I E L D Council Goals: Promote and Enhance C I T Y C O U N C I L our Hometown Feel while Focusing on Livability and Environmental Quality
ITEM TITLE: SOLID WASTE CODE CHANGES
ACTION Review the options presented as Options 1-4 in the CBM and provide staff with REQUESTED: guidance on which, if any, of the options to incorporate into proposed Springfield Municipal Code amendments for further consideration.
ISSUE Sanipac has requested that the City address the operation of entities in Springfield STATEMENT: who are entering trash containers for the alleged purposes of compacting garbage and recovering recyclables. Staff have identified a number of potential changes to the Garbage and Refuse section of the Springfield Municipal Code that could address this activity and seek Council direction as to whether/how to regulate this practice.
ATTACHMENTS: ATT1 Council Briefing Memorandum ATT2 Proposed Code Amendments
DISCUSSION/ This item is a continuation of the 5/14/18 and 9/17/18 work sessions and 11/19/18 FINANCIAL public hearing where Council reviewed several categories of potential adjustments IMPACT: to the Solid Waste section of the municipal code.
After the 11/19/18 public hearing, Council directed staff to come back to a future work session with additional information for Council to consider. Options 1 through 4 in the attached CBM describe the range of issues for Council to discuss.
In addition, the CBM summarizes the public comment received so far from employees and representatives of Sanipac and those of Waste Management Control Co. (WMC), and others. Sanipac holds an exclusive franchise for the hauling of garbage and refuse in Springfield. WMC is a company operating in Springfield that contracts with multi-unit residential and commercial property owners and managers to sort/haul recyclables, bulk waste items, and hazardous wastes.
M E M O R A N D U M City of Springfield Date: 2/19/2019 To: Gino Grimaldi COUNCIL From: Neil Obringer, Budget Officer BRIEFING Kristina Kraaz, Assistant City Attorney Subject: Garbage and Refuse Code Changes MEMORANDUM
ISSUE: Sanipac has requested that the City address the operation of entities in Springfield who are entering trash containers for the alleged purposes of compacting garbage and recovering recyclables. Staff have identified a number of potential changes to the Garbage and Refuse section of the Springfield Municipal Code that could address this activity and seek Council direction as to whether/how to regulate this practice.
COUNCIL GOALS/ MANDATE: Promote and Enhance our Hometown Feel While Focusing on Livability and Environmental Quality
BACKGROUND:
This item is a continuation of a series of work sessions on 5/14/18 and 9/17/18 and a public hearing on 11/19/18 regarding several categories of potential adjustments to the Garbage and Refuse section of the Springfield Municipal Code. Sanipac has requested that the City take action to prohibit the entry into solid waste containers and the manual compaction of waste.
After the public hearing on 11/19/18, Council directed staff to come back to a future work session to discuss the options on this topic. In this memorandum, staff outline four options for Council to respond to Sanipac’s concerns. Each option summarizes the comments received from Sanipac, Waste Management Control Co. (WMC), and other members of the public that are relevant to that option.
On 11/19/18, the Council also requested additional information on the scope of Sanipac’s exclusive franchise as relevant to recycling and hauling. Ordinance 6376 (adopted June 19, 2017) grants Sanipac “the exclusive right, franchise and privilege of collecting and hauling over the streets within the City of Springfield all garbage and refuse as defined in Section 4.400, et seq, of the Springfield Municipal Code,” with specific exceptions noted in the ordinance and in the code. Sanipac’s exclusive franchise extends to hauling all other “garbage and refuse” not included in the limited exceptions. “Garbage and refuse” is defined as “all sorts of waste and animal and vegetable matter, rubbish, trash, debris, ashes, tin cans and other waste matter and … all articles ordinarily collected and dumped for the purpose of the cleanliness and health of the city, including animal carcasses on the street of the city.” It includes “all waste and materials whether recyclable or not which have been mixed with garbage, refuse or waste which is not recyclable or intended for recycling and have not been separated therefrom at the source of such garbage, waste and refuse.” As relevant to the recycling and manual compaction issue, the franchise ordinance includes an exception for property owners to transport their own garbage and landlords to transport their tenant’s garbage. In addition, SMC 4.404(d) allows transporting source-separated recyclables.
Attachment 1, Page 1 of 4 OPTION 1: Prohibit all physical entry into dumpsters.
The proposed ordinance included as Attachment 2 reflects a blanket prohibition on any physical entry into dumpsters, except by City or Sanipac employees.
Sanipac’s position is that entry into its dumpsters pose several risks, including the risk of injury or exposure to persons climbing into or around dumpsters, liability to the City or Sanipac for those injuries, or identity theft if a person in a dumpster discovers personally identifying material. Sanipac provided City staff with photographs of the inside of a residential dumpster showing exposed hypodermic needles, loose fecal matter, and personally identifying material. Public comment on 11/19/18 from a Sanipac employee specifically referenced safety concerns as a reason to prohibit entry into dumpsters.
WMC states that their company carries a $2,000,000 liability policy and that it is enough to cover any liability issues. Additionally, WMC claims that they have been operating for two decades without accidents or injuries leading to claims on their insurance. Prohibiting entry into dumpsters would require WMC to change their primary business practice and could affect their ability to operate in the future. Removing recyclables from dumpsters without physically entering a dumpster may be possible, but may be less efficient or more difficult.
Staff believes that entry into Sanipac containers does pose risks to worker health/safety. There are specific OSHA requirements for people working in and around dumpsters. WMC provided a copy of their OSHA safety plan, but staff have not independently verified the extent to which WMC follows this plan or their rate of accidents or injuries. Because Sanipac provides garbage services to Springfield residents under an exclusive City franchise, reducing the risk of injury in Sanipac’s trash containers is in the City’s best interest. The City also has an interest in protecting its citizens from potential identity theft. More than 30 other jurisdictions in Oregon have prohibited entry into a trash container (“dumpster diving”) for similar reasons.
If physical entry into dumpsters is prohibited in the Springfield Municipal Code, the Council would need to direct staff how to enforce the prohibition. As proposed, the prohibition would be a civil violation, enforceable through Code Enforcement on a complaint-driven basis. However, the Council would also have the option to prohibit entry into dumpsters as a criminal violation, enforced through the Springfield Police Department.
If all entry into dumpsters is prohibited, the WMC may still be allowed to remove recyclables without physically entering dumpsters. Alternately, to address Sanipac’s concerns with contaminated recyclables and safety, the Council could further prohibit removing recyclables or the act of tearing open garbage bags. Finally, without additional changes to the code, WMC would still be prohibited from hauling garbage and refuse that are not source-separated recyclables.
OPTION 2: Allow physical entry into dumpsters, but allow Sanipac to charge a higher rate for manually-compacted garbage.
The Council could allow physical entry into trash containers, but allow Sanipac to charge a higher rate for manually-compacted garbage. Currently, the municipal code allows Sanipac to charge a higher rate for mechanically-compacted waste that exceeds 500 pounds per cubic yard. SMC 4.408(4). Under the current code, Sanipac may choose whether to charge the compacted rate, and if the customer disagrees, Sanipac is required to weigh the container as proof of compaction. In the event that the container exceeds 500 lbs per yard, the customer must pay Sanipac’s increased costs to weigh the container. The code could be amended to impose a surcharge for manually-compacted garbage either at the existing threshold for mechanically- compacted garbage, or to allow surcharge at a lower compaction threshold.
WMC has indicated that their primary function is the removal of recyclable material from trash Attachment 1, Page 2 of 4 containers. WMC states that any compaction is only incidental and does not result in any trash container being loaded more than the standard industry weight for garbage of 300 lbs per yard.
Sanipac disagrees. Sanipac provided City staff with photographs and video of WMC employees entering trash containers on two instances to stomp down the trash but removing little to no recyclable material in each of those instances. Sanipac also provided an analysis of a WMC- managed recycling container that was determined by Sanipac to be 80% garbage by weight. Sanipac determined that it lost $500 per month providing service to the subject property. A copy of Sanipac’s analysis was provided as Attachment 2 to the 9/17/18 work session packet.
Based on Sanipac’s analysis, Staff believe that it is reasonable to assume that the manual compaction of garbage could result in overall increases to Sanipac’s rates. However, it is difficult to quantify the extent of the impact on customer rates without knowing the compacted versus non-compacted container weights across all WMC-managed properties.
Sanipac provided feedback to City staff that 500 lbs per cubic yard is a very high compaction threshold. Sanipac related to staff that around 400 lbs per cubic yard, Sanipac operates at an overall loss for each load, and that 100-150 lbs per cubic yard is typical for Springfield. A 2016 EPA report on typical density of municipal solid waste listed 95 lbs per cubic yard for uncompacted multifamily and 250-300 for all uncompacted residential, institutional, and commercial combined. The same report listed a range of 400-700 lbs per cubic yard as the average range for compacted municipal solid waste. Sanipac also has expressed concern about the feasibility of having to weigh containers on a regular basis. If Council wishes to charge a higher rate based on weight, additional information on operational feasibility would be needed from Sanipac.
The City of Eugene’s administrative rules currently set a higher rate for manually-compacted or mechanically-compacted garbage at 300 lbs per cubic yard; however, City of Eugene is also currently re-evaluating their administrative rules to assess whether to maintain this approach going forward.
OPTION 3: Take no action to amend the Code’s provisions regarding manual compaction and physically entering dumpsters.
No action on proposed amendments to the Springfield Municipal Code would mean that manual compaction of garbage and refuse and physically entering into a dumpster for any purpose remain permissible under the Springfield Municipal Code.
Sanipac has provided public comment that manual compaction results in a loss of revenue, and that without the ability to prevent manual compaction or charge a higher rate, Sanipac must raise rates across the board to compensate. Sanipac also provided comment that removing recyclables from trash containers and placing them in dumpsters contributes to the current global recycling crisis, because items removed from the trash are contaminate with food waste and garbage, and therefore unfit to be recycled. Sanipac raised health and safety concerns related to entering dumpsters and tearing open garbage bags to remove recyclables, because the dumpsters themselves are not constructed to support this kind of activity and because of the presence of hazardous materials in the garbage.
WMC provided public comment that their services result in a significant reduction of materials headed to the landfill from their clients’ properties. They also provided comment that their business supplies jobs in the community and has a long history of operating in Springfield. WMC responds to Sanipac’s safety concerns by commenting on their lack of accidents and that they carry liability insurance.
Attachment 1, Page 3 of 4
Some services allegedly provided by WMC do not comply with existing code requirements. Specifically, hauling garbage and refuse and oversized items that are not source-separated recyclable materials is a violation of Springfield Municipal Code and Sanipac’s exclusive franchise. Employees of WMC have stated that WMC disposes of their customers’ oversized items, such as discarded furniture, by hauling these items to a separate drop box purchased from Lane Forest Products in Eugene. One person provided public comment on 11/19/2018 that this was a valuable service provided by WMC; however, it violates the current code and franchise requirements. Furthermore, because it occurs outside the City’s franchise with Sanipac, the City does not receive any franchise revenue from this activity.
Finally, the ordinance proposed by City staff for the public hearing on 11/19/18 also included a number of housekeeping/modernization amendments unrelated to the manual compaction and recycling issues. The Council can decide whether to move forward solely with these amendments in either another public hearing, second reading on the ordinance, or further work session, or whether to take no action on any amendments at this time.
OPTION 4: Adopt a new licensing process to provide for a special license for companies like WMC to sort recyclables from dumpsters and/or to haul recyclables and other waste over City streets.
Finally, the Council could decide to allow companies like WMC to continue its business practices of manually compacting garbage and removing/hauling recyclables under a new license program. As part of a license, Council could specify requirements such as a requirement to obtain liability insurance or provide a bond to the City; background checks for employees; limitation on hours of operation; and a license fee to compensate the City for the loss of franchise revenue associated with hauling recyclables.
In addition, the City could specify that these new licensees may haul other items in addition to source-separated recyclables, such as oversized items. Because this type of change would revoke a part of Sanipac’s exclusive franchise, the City would need to provide Sanipac with 5 years’ notice before adopting the new hauler’s license.
CONCLUSION
Staff seeks Council input regarding the four options outlined above to respond to Sanipac’s request to prohibit manual compaction of garbage by companies such as WMC. Based on Council’s direction, staff will revise the proposed ordinance and either (1) schedule an additional work session to review other aspects of the ordinance or (2) schedule a second reading and public hearing on the proposed ordinance as revised.
RECOMMENDED ACTION: Review the options 1-4 and provide staff with guidance on which, if any, of the options to incorporate into proposed amendments to the Springfield Municipal Code for further consideration.
Attachment 1, Page 4 of 4 Attachment 2 Proposed Garbage and Refuse Code Amendments
The proposed municipal code amendments are shown in legislative format (deleted text with strike-through red font and new text with underline red font). Commentary explaining the proposed change is shown inside a blue box.
4.400 Definitions.
For purposes of sections 4.400 to 4.430, the following definitions shall apply: Collector of Garbage/Collector of Garbage and Refuse. A person, firm or corporation holding a franchise for garbage collection in the city. Compactor. (1) Mobile. A vehicle with enclosed body containing mechanical devices that convey solid waste into the main compartment of the body and compresses it. (2) Stationary. Any machine that reduces the volume of solid waste by forcing it into a container. Construction and Demolition Debris. Includes waste resulting from the construction, renovation, repair, or demolition of buildings or other structures that contain recyclable material, but does not include putrescible wastes, hazardous waste, or asbestos. Garbage and Refuse. Includes all sorts of waste and animal and vegetable matter, rubbish, trash, debris, ashes, tin cans and other waste matter and shall embrace all articles ordinarily collected and dumped for the purpose of the cleanliness and health of the City, including animal carcasses on the street of the City. Garbage and refuse as defined herein shall include all waste and materials whether recyclable or not which have been mixed with garbage, refuse or waste which is not recyclable or intended for recycling and have not been separated therefrom at the source of such garbage, waste and refuse. Staff Commentary: This proposed amendment is made for consistency with the proposed amendments to SMC 4.402, which expands the scope of activities that are prohibited except under the Franchise or a City license. Licensee. A person, firm or corporation authorized by sections 4.400 to 4.430 to make collection, haul, carry, or dispose of, take, process, sort, transfer, manually or mechanically compact or remove garbage or refuse, including recyclable material, within the city, other than the collector of garbage. Material Recovery Facility. A facility permitted by the State of Oregon to accept non- source separated materials for the purposes of recycling by using manual and/or mechanical methods or at which source separated materials are collected. Recycle/Recycling/Recyclable Waste. A process by which solid waste materials are transferred into new or reusable products in such a manner that the original products may lose their identity, or the materials to be so processed and used. It shall not include, however, any putrescible waste.
Attachment 2, Page 1 of 11 Transient Hauler. A person, firm or corporation hauling or carrying garbage or refuse through or over the streets, who does not pick up, carry or dispose of garbage originating or terminating in the city. Yard Debris. Grass clippings, hedge trimmings, branches and limbs less than eight inches in diameter, and other vegetative waste generated from residential property or landscaping activities, but shall not include tree stumps, root wads, or poisonous vegetation.
4.402 Exception.
Staff Commentary: Housekeeping amendment to clarify the language. (1) Nothing in this sectionsection 4.404 through 4.432 is to be construed, however, to prevent any resident or householder of the city from hauling his or her own garbage or refuse and disposing of the same in a lawful manner. (2) Notwithstanding subsection (1) of this section, any person who generates and self-hauls a minimum of six cubic yards of construction and demolition debris at any time must either: (a) Separate the recyclable waste from the construction and demolition debris at the site of generation, or (b) Dispose of said construction and demolition debris only at a material recovery facility for processing and recovery.
4.404 Hauling.
Staff Commentary: The proposed amendments to SMC 4.404(1) expands the activities covered under the garbage and refuse franchise and licensing requirements. These amendments prohibit manual garbage compaction and other activities associated with physically entering a garbage container. See the proposed amendments to SMC 4.410 for the direct prohibition on entering a garbage container. The language includes an exemption for the person who disposes of the garbage and for agents of the City. (1) It shall be unlawful for any person other than the person producing or depositing the material contained therein or an officer, employee, or permittee of the City or the collector of garbage and refuse franchised by the city, to haul, carry, or dispose of, take, process, sort, transfer, manually or mechanically compact or remove, whether for disposal, recycling, reuse or otherwise, any garbage or refuse, including recyclable material, within the city, except as provided in sections 4.400 to 4.430. Staff Commentary: The proposed amendments below would consolidate and clarify existing exceptions to the Franchise and license requirement. Currently, there are exceptions to Sanipac’s exclusive franchise listed here under SMC 4.404, in SMC 4.418, and in the Franchise Ordinance (6367). These exceptions overlap, and the code is not always clear which exceptions require a separate City license and which require no license. The propose amendments clarify the exceptions that require no license at all under proposed amendments to SMC 4.418 below, and include a reference to that section under SMC 4.404 directly below. The proposed amendments clarify that the exempt activities listed under SMC 4.404(1)(c) and (d) require a license under SMC 4.418.
Attachment 2, Page 2 of 11 (a) This subsection shall apply to construction project drop box service. (b) This prohibition shall not apply to a transient hauler as defined in section 4.400 any person exempted from the license requirement in Section 4.418(2) of this Code. (c) This prohibition further shall not apply to any person, firm or corporation licensed under section 4.418 who is engaged in purchasing recyclable waste products from a source of such materials even though mixed with garbage, refuse, waste or materials not suitable or intended for recycling under a contract entered into prior to the 19th day of February, 1979 (effective date of this amendment). (d) Nothing hereby shall prohibit This prohibition shall not apply to a person licensed under section 4.418 who is engaged in the purchase, taking or transport of wastes which are: (i) Not putrescible, (ii) Have been or are source separated, and (iii) Will be reused or recycled. Staff Commentary: The proposed amendment remove subsections (a) and (b) below, which define “actually providing garbage collection service.” Prior to 2014, this chapter allowed a business “actually providing garbage collection service” in annexed territory to continue providing service after annexation. In 2014, the code was amended to require Sanipac to provide service immediately, and there is no longer a need for this code language. The proposed amendment also updates the effective date of the ordinance, to be replaced with the new effective date upon passage of these proposed amendments. (2) The provisions of this section prohibiting the hauling, carrying, or disposing, taking, processing, sorting, transferring, compacting or removing of garbage and refuse other than by the collector of garbage refuse, shall apply to the boundaries of the city as they existed on February 10, 1969[effective date] 2018, and to any areas hereafter that may be annexed to the city as of the effective date of annexation. (a) No person shall be considered as actually providing garbage collection service to customers unless such service is actually being furnished on a regular basis to permanent businesses, industries and/or occupied residences located within any area involved. (b) All of the provisions of this article pertaining to collection service and applying to the collector of garbage and refuse and including, but not limited to, rates, shall also apply to any licensee under this section. (3) Any person hauling garbage over the streets of the city shall be required to convey the same in a covered or tightly closed vehicle to prevent the scattering of the same upon the streets of the city. (4) In the event that wet garbage or liquids are hauled, they shall be hauled in such containers and in such a manner as to prevent them from spilling, leaking or dripping upon the streets. Staff Commentary: This subsection is proposed to be deleted, and consolidated with SMC 4.418’s new provisions regarding license requirements. (5) Any person claiming the right to haul any garbage or waste, or recyclable waste products under any exception to the prohibitions of this article shall obtain the license
Attachment 2, Page 3 of 11 required in sections 4.400 to 4.430 and shall comply with subsections (3) and (4) of this section.
4.406 Collection—Times.
(1) The collector of garbage and refuse is to make collections of garbage and refuse throughout the business area of the city as required by the council and at least weekly collections in all the residential districts of the city. The collection of offensive or wet garbage in the business district shall be completed by the hour of 11:00 a.m. on each day set for collecting the same. Between the hours of 5:00 p.m. and 8:00 p.m. on all days which precede legal holidays, the collector shall collect the garbage from all butcher shops and other establishments having garbage which may become foul or offensive by being kept over the ensuing holiday. In addition to the foregoing, the collector is to respond to all calls for special hauling not later than 48 hours from the date of receiving the call. (2) The collector of garbage shall provide collection of yard debris to residential customers in months designated by the public works director or designee. Such designation shall be made not more than twice annually, with at least 30 days’ written notice to the collector of garbage. Each customer shall be charged a rate fixed by the collector of garbage and approved by resolution of the council.
4.408 Collection—Rates. (1) Charges for the collection of garbage and refuse as established herein shall be payable monthly in advance. In the event that any person fails to pay the collector of garbage and refuse for the services rendered by the collector for a period of 45 days, then the collector may prepare a statement to that effect, and to the effect that he or she is terminating the service to such person and shall deliver a copy thereof to the city manager. The city shall thereupon have the burden of seeing to it that such person for whom the service is terminated disposes of his or her garbage in accordance with the terms of sections 4.400 to 4.430. The collector shall have no duty to commence serving such person again until the collector shall have been reimbursed for the delinquent payments. (2) Maximum rates to be charged for the collection of garbage and refuse for a month shall be set by resolution of the council. In the event that resident or householder does not wheel the rolling cart to curb side as required by section 4.410(5)(b), licensee may charge rates specified for three cans. (3) There may be added to the maximum rates hereinabove set forth, an additional charge to provide recovery for the imposition of Lane County disposal system and benefit fees upon the hauler by Lane County. Such additional charge may be imposed by the hauler commencing on the date any such charge is imposed upon the hauler. Such additional charge shall not exceed the following: (a) For commercial customers, number of weeks per month times the number of pickups per week times the size of the receptacle in cubic yards (32 gallon can = .1584 cubic yards) times the cost to the hauler imposed by Lane County. (b) For residential customers, number of weeks per month times the number of pickups per week times the average weight of cans of the size used by the customer, as
Attachment 2, Page 4 of 11 such average may be determined by periodic surveys conducted by the collector and reviewed by the city. (c) An additional charge equal to the county charge to the hauler may be imposed for special waste. (4) The charge for removal of compacted waste shall be set by resolution of the council. Compacted waste is defined as waste weighing 500 pounds or more per cubic yard. If customer and franchisee disagree as to the weight, franchisee will conduct weighing of waste. If weight is less than 500 pounds per cubic yard, franchisee will pay the cost of weighing. If the weight is 500 pounds or more per cubic yard, customer will pay the cost of weighing.
4.410 Receptacles.
(1) Except as provided in subsection (5) herein below, it shall be the duty of each person desiring the services of the collector of garbage refuse in the removal of any garbage, nuisance material or other accumulation, to furnish his or her own receptacle. (a) Receptacles may be a closed can, box, or other receptacle which complies with the requirements of subsection (2); provided however, if resident or household utilizes a plastic garbage can, licensee is not responsible for cracks and breakage occurring as a result of normal fair wear and tear or climate conditions. (b) No resident or householder shall use any receptacle for this purpose other than a standard garbage can not in excess of 32 gallons capacity. No resident or householder shall use any sunken receptacle. (2) No person shall permit or suffer any refuse, decaying vegetable or other decaying substance, or abandoned refuse matter that accumulates in the preparation of food for the table, or any garbage of any kind, to be or remain in or about any house, yard, lot, place or premises owned or occupied by him except for the time, and under the conditions and regulations as continued in this article, and unless the same be kept in a closed can, box, or other receptacle in such a manner that there shall be no leakage of the contents thereof, and in such condition and manner that no offensive smell or atmosphere shall obtain or be created to the extent that the same may thereby cause or become a public nuisance, or affect or endanger the rights or health of any person whatsoever. (3) No person shall overload containers beyond the point where covers can securely be replaced. Staff Commentary: The proposed amendment to SMC 4.404(1) expands the activities covered under the garbage and refuse franchise and licensing requirements. These amendments prohibit manual garbage compaction and other activities associated with physically entering a garbage container. See the proposed amendments to SMC 4.410 for the direct prohibition on entering a garbage container. The language includes an exemption for the person who disposes of the garbage and for agents of the City. (4) No person except an officer, employee, or permittee of the City or of the collector of garbage shall physically enter a garbage container or receptacle. (45) Standard 32 gallon garbage cans shall not exceed 60 pounds in weight when full. If the container is overweight, licensee will not empty the container and will leave notification to the customer of the overweight limit.
Attachment 2, Page 5 of 11 (56) Licensee may offer weekly mechanized curb side residential service as follows: (a) Licensee, for the fees provided for in section 4.408, may provide rolling cart over-sized garbage receptacles. This service is not a requirement for either licensee or resident or homeowner, but may be offered upon the mutual agreement of the licensee and the resident and homeowner. In providing this service, licensee shall provide the opportunity to recycle as set forth in subsection (78) of this section. (b) 90 gallon rolling cart receptacles shall not exceed 200 pounds in weight when full. If container is overweight, licensee will not empty the container and will leave notification to the customer of the overweight limit. The resident or householder is responsible for wheeling the rolling cart oversized garbage receptacles to the curb side. No receptacles shall be placed in the street right-of-way. (c) Weekly curb side residential mechanized cart service fees shall be set by resolution of the council. In the event that resident or householder does not wheel the rolling cart to curb side as required by subsection (b) of this section, licensee may charge rates specified for “3 cans.” (67) Licensee may offer additional weekly mechanized curb side residential service as follows: (a) Licensee for the fees provided for in section 4.408(2), may provide for 60 gallon rolling cart garbage receptacle service which is not a requirement for either licensee or resident or homeowner but may be offered upon the mutual agreement of the licensee and the resident and homeowner. In providing this service, licensee shall provide the opportunity to recycle as set forth in subsection (78) of this section. (b) The resident or householder is responsible for wheeling the sixty gallon rolling cart garbage receptacle to the curb side. No receptacles shall be placed in the street right-of-way. (78) Licensee shall provide the opportunity to recycle to all customers which shall at all times comply with the requirements of ORS 459A.005-459A.085 (former ORS 459.165- 459.200) and ORS 459.250, including utilization of the required elements contained in ORS 459A.007, and the provision of at least one recycling container to each owner or operator of a rental as defined in section 7.340 of this code, together with all applicable rules and regulations promulgated thereunder by the Oregon Department of Environmental Quality.
4.412 Wrapping.
Staff Commentary: Housekeeping amendment to update SMC 4.412 to include plastic as a permissible material for garbage disposal. All garbage and refuse shall be wrapped in paper or plastic or placed in paper or plastic sacks before being placed in any garbage can receptacle for collection.
4.414 Liquid Wastes. No person shall fill refuse containers with dishwater or other liquid or semiliquid kitchen waste, which is properly disposable down the sanitary drains.
Attachment 2, Page 6 of 11
4.416 Time Limit on Accumulation.
It is hereby made unlawful for any person in the city to permit or suffer any of the substances which are described or referred to in section 4.410, and for which he is responsible, to be or remain in or upon the premises owned, occupied, or controlled by him for a period of longer than seven days in any event. This limitation of seven days shall be subject to the further provision that none of such substances, as described or referred to in section 4.410, shall be allowed to be or remain in or about any place or premises longer than a reasonable time, which reasonable time may be determined by the nature of the decaying matter, garbage, or other substance referred to in sections 4.400 to 4.430 and with a view of protecting the public safety and health.
4.418 Licenses and Permits for Hauling.
(1) No person shall remove, transfer, take or haul through or over any of the streets of the city, or pick up, collect or accept for collection within the city, or burn out of doors, or bury or dispose of any manner, any garbage, refuse, or other substances described by name or referred to in sections 4.400 and 4.404 of this code, except those persons duly licensed or franchised therefor, whose duty it may be or shall become to thus remove, handle, pick up or convey all of the substances described or referred to herein, within, over, or upon any of the streets or public places of the city. Staff Commentary: The proposed amendments below add the existing franchise exceptions from the current Sanipac Franchise (Ordinance 6367), which have not previously been included in the municipal code language, and consolidates the these existing exceptions with other exceptions that are currently included in the code alone. The existing exceptions in Ordinance 6367 include: “(a) A person may transport solid waste which such person produces, directly to an authorized disposal site or recycling or resource recovery facility; Provided, however, the solid waste produced by tenant, licensee, occupant or person other than the owner of the leased, occupied or licensed premises may be considered produced by the landlord or property owner; but provided further, owners or groups of owners may not join for the purpose of commercially transporting solid waste from properties of differing ownership. (b) A person may contract with the State or a federal agency to provide service to such agency under a written contract with such agency. (c) A person may engage in the practice of towing or otherwise removing damaged, discarded or abandoned vehicles or parts thereof, so long as such activity is conducted in compliance with applicable state and local laws. (d) A person may engage in the practice of pumping, transportation, and disposal of septic tank and cesspool pumpings or other sludge, provided such activity is conducted in compliance with applicable state and local laws. (e) A person who engages in an occupation, such as gardener, landscaper, grounds keeper, or construction contractor for a property owner or tenant in the City and who
Attachment 2, Page 7 of 11 produces thereby small volumes of solid waste as a result of such work for a property owner or tenant in the City may transport such solid waste in such person's own equipment where the solid waste produced is incidental to the particular job the person is performing.” (2) Notwithstanding subsection (1) of this section, the following persons do not require a license: (1) No license shall be required of the franchisee. (a) The collector of garbage and refuse as defined in Section 4.400; (b) A transient hauler as defined in Section 4.400; (c) A person transporting garbage and refuse that such person produces, directly to an authorized disposal site or recycling or resource recovery facility according to section 4.402 of this code; (d) A property owner or landlord transporting garbage produced by a tenant, licensee, occupant or person other than the owner of the leased, occupied or licensed premises, in compliance with the provisions of section 4.400 through 4.432 of this code, provided that owners or groups of owners may not join for the purpose of commercially transporting solid waste from properties of differing ownership; (e) A person who contracts with the State or a federal agency to provide service to such agency under a written contract with such agency; (f) A person may engage in the practice of towing or otherwise removing damaged, discarded or abandoned vehicles or parts thereof, so long as such activity is conducted in compliance with applicable state and local laws; (g) A person engaged in the practice of pumping, transportation, and disposal of septic tank and cesspool pumpings or other sludge, provided such activity is conducted in compliance with applicable state and local laws; (a)(h) A person engaged in an occupation, such as gardener, landscaper, grounds keeper, or construction contractor for a property owner or tenant in the City and who produces thereby small volumes of garbage and refuse as a result of such work for a property owner or tenant in the City may transport such garbage and refuse in such person's own equipment where the garbage and refuse produced is incidental to the particular job the person is performing. (23) All other persons authorized by section 4.404(1) to haul, carry, or dispose of, take, process, sort, transfer, compact or remove garbage and reuse shall obtain a license from the city as provided in sections 7.280 through 7.2947.000 to 7.006 of this code. Only those persons authorized by section 4.404(2) to make collections, haul, carry or dispose of refuse within the city shall be issued a license. The license fee shall be set by resolution of the council. (3) No license shall be required of a transient hauler.
Attachment 2, Page 8 of 11 (4) Nothing herein contained shall prevent the burning of leaves and dry rubbish if a permit to do so is obtained from the city and if such burning is authorized or allowed by the regulations adopted by the Lane Regional Air Protection Agency and consistent with the requirements of the Fire Code. (5) Nothing herein contained shall prevent an individual from hauling his or her own garbage or refuse as provided in section 4.402 of this code.
4.420 Collector—Reports.
The collector of garbage and refuse shall report all filth, dirt, garbage and miscellaneous refuse to the city authorities and use every means within his or her command to assist in maintaining a clean, healthful and sanitary city.
4.422 Collector—Records.
The collector of garbage and refuse shall keep a sufficient record of accounts so that all disputes with reference to billing and payment may be resolved at least to the extent that the collector shall have evidence for the position taken by him or her in the event of any dispute.
4.424 Collector—Supervision.
The collector of garbage and refuse shall perform all of his or her work under the supervision and to the satisfaction of the city and shall agree that he or she will comply with all of the sanitary regulations of the city and of the state.
4.426 Deposit on Property.
It shall be unlawful for any person to place or deposit in any unsanitary manner upon public or private property within the city any human or animal excrement, garbage, or other objectionable waste, or to permit any such substance to remain so deposited on property under his or her control.
4.428 Deposit of Refuse Upon Property of Another or Upon Public Property.
It shall be unlawful for any person to throw, dump, place, deposit or drain, or permit to be drained upon the land or property of another, without the permission of the owner, or upon any public property, road, highway, street, alley or any easement used by the public, any cans, glass, nails, tacks, broken dishes or crockery, carcass of any dead animal, old clothing, old automobile tires or parts, boards, metal or any sort of garbage, rubbish, trash, debris, or refuse, or any sewage or the drainage from any cesspool or septic tank, or any substance which would mar the appearance, create a stench or detract from the cleanliness or safety of such property, public or private, road, highway, street, alley or easement. It shall further be unlawful for any person to place any of the foregoing materials in any receptacle for such materials belonging to or upon the land of another without the consent of the owner of the land and receptacle.
Attachment 2, Page 9 of 11 4.430 Compactors. (1) The installation, operation, and maintenance of all compactors shall meet all applicable federal, state and local laws or ordinances, rules or regulations. (2) No person shall load a compactor in excess of the safe lifting capacity of franchisee’s vehicle for that type of compactor.
4.432 Collection and Disposal of Yard Debris.
(1) Yard debris shall be collected in customer supplied containers, bags, or bundles measuring not more than four feet in length and two feet in diameter. The collector shall not be required to collect any container not left at the curb nor any container whose weight exceeds 60 pounds, provided that the collector shall advise any customer of any container that is not collected by reason of excessive weight. Disposal of the contents of such container shall be the responsibility of the customer. (2) The total number of bundles per residential site shall not exceed five. Bundles shall be free of contaminants such as dirt, rocks, metal or other non-vegetative waste. (3) Yard debris shall be disposed of at a facility registered with the Oregon Department of Environmental Quality. The collector shall maintain records of the quantity of yard debris collected, which shall be provided to the city with the annual report.
CIVIL ENFORCEMENT OF CODE INFRACTIONS 5.604 Application and Amendment. Staff Commentary: The proposed amendments would enable the following code violatiosn to be enforced through a citation to municipal court: • 4.402 for self-hauling construction debris; • 4.404 for violating the exclusive franchise or for improperly hauling garbage (i.e. allowing it to spill out); • 4.412 for not wrapping garbage before it is placed in a can; • 4.414 for improperly disposing of liquid waste; and • 4.418 for not obtaining a license to haul garbage where one is required.
Under the current code, only violations of 4.410 (regarding receptacles) and 4.416 (regarding accumulating garbage) can result in a citation to municipal court. Without this amendment, the City can only enforce these code provisions through Lane County Circuit Court. Code enforcement for these sections would fall under the same complaint-generated citation process used for other code violations. The Franchise Ordinance and other Sanipac requirements in the code would remain outside the municipal court process.
(1) The civil infraction procedure prescribed by sections 5.600 to 5.626 applies to and amends the following laws of the city: (a) Springfield Code: Streets, sections 3.200 to 3.226;
Attachment 2, Page 10 of 11 Sanitary Sewers, sections 3.350 to 3.382; Public Nuisance, section 4.060; Illicit Discharge, sections 4.370 to 4.372; Garbage and Refuse, sections 4.402, 4.404 and 4.410 and 4.416 to 4.418; Deposit on Property, section 4.426; Deposit of Refuse Upon Property of Another or Upon Public Property, section 4.428; Public Health and Sanitation, section 4.450; Miscellaneous Particular Nuisances, sections 5.002, 5.050, 5.052 and 5.062; Control of Dogs and Other Animals, section 5.424(3); Miscellaneous Offenses Concerning Public Safety, sections 5.120, 5.122, 5.124, 5.132 and 5.134; Miscellaneous Offenses Concerning the General Welfare, sections 5.272, 5.274 and 5.276; Chapter 7, Business; Chapter 8, Signs, sections 8.200 to 8.266; Grading, sections 8.300 to 8.338; (b) Springfield Development Code 1986 as subsequently amended; (c) Standards for Hazardous Materials Within Time of Travel Zones, section 17.070; (d) Springfield Building Safety Codes, Administration Code; (e) The Fire Code as adopted by the city of Springfield. (2) Violation by any person of any of the above code sections or any provision thereof constitutes a civil infraction.
Attachment 2, Page 11 of 11 AGENDA ITEM SUMMARY Meeting Date: 2/19/2019 Meeting Type: Regular Meeting Staff Contact/Dept.: Nathan Bell Staff Phone No: (541) 726-2364 Estimated Time: Consent Calendar S P R I N G F I E L D Council Goals: Mandate C I T Y C O U N C I L
ITEM TITLE: JANUARY 2019, DISBURSEMENTS FOR APPROVAL
ACTION Approval of the following motion to: REQUESTED: Approve the JANUARY 2019 Disbursements for Approval
ISSUE The JANUARY 2019 Disbursements for Approval is attached for your review and STATEMENT: approval.
ATTACHMENTS: 1. JANUARY 2019 Disbursements for Approval
DISCUSSION/ Checks totaling $4,596,190.21 were issued in JANUARY 2019. Documentation FINANCIAL supporting these payments has been reviewed. IMPACT:
City of Springfield Page No: 1 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149095 1/2/19 Chapter 13 Trustee GARNISH 12/28/18 Garnishment W/H 12/28/18 534.00 534.00
149096 1/2/19 Hartford Life & Accident Insurance Co 0GL878796-ADD BASIC ADD STD LTD-Dec 2018 19884.49 STD LTD-DEC 2018 19,884.49
149097 1/2/19 0GL878796 SUPP 0GL878796 Supp Ins Dec 2018 5729.23 INS DEC 2018 5,729.23
149098 1/2/19 Elgin Ambulance Service 123118EL AMBULANCE REVENUE 6394.01 6,394.01
149099 1/2/19 PARKDALE FIRE DEPARTMENT 123118PK AMBULANCE REVENUE 9134.73 9,134.73
149100 1/2/19 South Sherman RFPD 123118SS AMBULANCE REVENUE 1135.68 1,135.68
149101 1/2/19 City of Union 123118UN AMBULANCE REVENUE 3777.20 3,777.20
149102 1/2/19 WAMIC RFPD 123118WR AMBULANCE REVENUE 6397.25 6,397.25
149103 1/4/19 PROVIDENCE HEALTH PLAN 18-32265 AMBULANCE REFUND 18-32265 1620.02 REFUNDS 1,620.02
149104 1/4/19 Blue Cross Of Oregon 18-15646 AMBULANCE REFUND 18-15646 26.12 26.12
149105 1/4/19 PacificSource Health Plans 18-34391 AMBULANCE REFUND 18-34391 751.03 751.03
149106 1/4/19 18-32923 AMBULANCE REFUND 18-32923 1213.64 1,213.64
149107 1/4/19 THOMAS, RAYMOND 18-404748 AMBULANCE REFUND 18-40448 20.16 20.16
149108 1/4/19 TRICARE EAST 18-15972 AMBULANCE REFUND 436.54 REFUNDS/RECOUPMENTS 436.54
149109 1/4/19 Providence Health Plans 18-25424 AMBULANCE REFUND 18-25424 906.54 906.54
149110 1/4/19 18-28867 AMBULANCE REFUND 18-28867 1177.00 1,177.00
149111 1/4/19 18-37447 AMBULANCE REFUND 18-37447 1324.99 1,324.99
149112 1/4/19 United Healthcare-Refunds 18-1565 AMBULANCE REFUND 18-1565 291.33 291.33
149113 1/4/19 HOLZGANG, CONRAD 18-22019 AMBULANCE REFUND 18-22019 241.82
ATTACHMENT 1, Page 1 of 44 City of Springfield Page No: 2 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
241.82
149114 1/4/19 State Farm Insurance - Refunds 18-41251 AMBULANCE REFUND 18-41251 850.00 850.00
149115 1/4/19 18-41457 AMBULANCE REFUND 18-41457 233.33 233.33
149116 1/4/19 Medicare Refunds - OR 18-39833 AMBULANCE REFUND 18-39833 837.67 837.67
149117 1/4/19 JENSEN,KNUT FM2108454EU FIREMED REFUND:JENSEN, K 60.00 60.00
149118 1/4/19 HD Fowler Co. I4984569 PIPE & GASKETS 354.96 1/4/19 C458405 RETURN CREDIT -204.20 150.76
149119 1/4/19 Tyler Technologies, Inc 025-241779 Dec 2018 Maint & Support 300.00 300.00
149120 1/4/19 Access Information Management 29743034 Nov 2018 Shredding - Police 248.98 1/4/19 2974082 Nov 2018 Shredding-Court 67.08 1/4/19 2974083 Nov 2018 Shredding-Prosecutor 98.03 414.09
149121 1/4/19 Central Print & Reprographics 343861 BURN SCANS CD-SITE PLANS-NOV 127.00 127.00
149122 1/4/19 Chloe Bradford 12333 Design Svcs Display Board-Moe 180.00 1/4/19 12331 SPRINGFIELD DEVELOPMENT LOGO 600.00 780.00
149123 1/4/19 Aramark Uniform Services, Inc. 863733029 SHOP: LAUNDRY SERVICES 33.52 1/4/19 863743241 SHOP: LAUNDRY SERVICES 33.52 1/4/19 863753470 SHOP: LAUNDRY SERVICES 33.52 100.56
149124 1/4/19 City of Eugene NOVEMBER 2018 NOVEMBER 2018 FIREMED 15830.00 FIREMED 15,830.00
149125 1/4/19 606 MWMC BOOTH FEE HOME/GARDN 258.00 SHOW 258.00
149126 1/4/19 Feynman Group, Inc 58974 UPDATES-FIREMED ASHLAND SITE 500.00 500.00
149127 1/4/19 Lane County Information Services IS00001893 C2174; HELP DESK SVS - NOV 14541.00 14,541.00
149128 1/4/19 Harvey & Price Co., Inc. 80407 JC: BOILER LEAK REPAIR (BOTH) 1348.98 1,348.98
149129 1/4/19 Systems West Engineers, Inc. 085422 P80085;MWMC CONSULTNT SVCS- 2107.00 NOV 2,107.00
149130 1/4/19 Highway Specialties, LLC 1812130 SOLAR POWERED MESSAGE 970.00
ATTACHMENT 1, Page 2 of 44 City of Springfield Page No: 3 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
BOARDS 970.00
149131 1/4/19 SupplyWorks 468503693 CH: CUSTODIAL SUPPLIES 16.02 1/4/19 468294335 CH: CUSTODIAL SUPPLIES 51.65 1/4/19 468294327 Janitorial Supplies - Police 11.78 79.45
149132 1/4/19 Office Imaging, Inc. 028147 4 Toners-4 Colors-Lanier 645.39 1/4/19 028274 Copier Base Rate & Usage 149.06 1/4/19 028079 TONER-PUBLIC PRINTER 190.88 1/4/19 027964 TONER-PUBLIC PRINTER 527.26 1,512.59
149133 1/4/19 The Indoor Garden 31899 JC: December 2018 Plant Care 65.00 65.00
149134 1/4/19 iSecure Information Security 69312 FLS SHREDDING: 12/4/2018 33.00 33.00
149135 1/4/19 Modern Building Systems, Inc. 0096777-IN P80085-RENTED OFFICE SPACE-JAN 1344.00 1,344.00
149136 1/4/19 Lacal Equipment, Inc. 0292561-IN DIRT SHOES 434.15 434.15
149137 1/4/19 Willamalane NOVEMBER 2018 SDC FOR NOVEMBER 20898.08 20,898.08
149138 1/4/19 Airgas USA, LLC 9958195814 FS16: CYL MED LARGE OXYGEN 133.20 1/4/19 9083132820 FS16: OXYGEN USP 125 CGA 540 138.43 1/4/19 9958177296 FS3: CYL ACETYLENE IND #4 CGA 22.80 1/4/19 9958177296 FS3: CYL OXYGEN USP 125 177.60 1/4/19 9958177295 FS4: CYL OXYGEN INDUSTRIAL 20 24.90 1/4/19 9958177295 FS4: CYL OXYGEN USP 125 66.60 1/4/19 9958177297 FS5: CYL ACETELYNE IND #4 CGA 13.20 1/4/19 9958177297 FS5: CYL OXYGEN INDUSTRIAL 20 11.70 1/4/19 9958177297 FS5: CYL OXYGEN USP 125 105.30 1/4/19 9958177297 FS5: CYL OXYGEN USP MEDICAL P 11.70 1/4/19 9083033585 FS5: OXYGEN USP 125 CGA 540 119.55 824.98
149139 1/4/19 American Concrete Cutting, Inc. 62731 S 4TH & S C-7" AC FLAT SAW 285.00 285.00
149140 1/4/19 Speer Hoyt, LLC 50076 Arbitration/hearing services 7678.06 7,678.06
149141 1/4/19 Associated Heating & Air Condition Inc. 118384 1625 HENDERSON #D2; HT PUMP/HN 5957.00 1/4/19 520039 5335 DAISY #72; TRBLSHT FURNAC 79.00 1/4/19 520038 5335 MAIN #206-AIR HANDLER REP 517.00 6,553.00
149142 1/4/19 Midwest Tape 96669477 ADULT AV 135.94 135.94
149143 1/4/19 Office Depot, Inc. 243472113001 Office Supplies - Police 245.46 245.46
149144 1/4/19 International Public Management INV-41796-B4Q9C8 Police Officer Testing 2018-36 1650.01
ATTACHMENT 1, Page 3 of 44 City of Springfield Page No: 4 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
1,650.01
149145 1/4/19 King Office Equipment & Designs 23716 Adj Office Workstation-N Bell 192.54 1/4/19 23716 Adj Office Workstation-N Bell 528.32 720.86
149146 1/4/19 Sterling Graphics 103060 Council Boards/Print 73.60 73.60
149147 1/4/19 Ashland Fire & Rescue NOVEMBER 2018 NOVEMBER 2018 REVENUE 1125.00 REVENUE 1,125.00
149148 1/4/19 MERCY FLIGHTS ACCOUNTS NOVEMBER 2018 NOV 2018 MERCY FLIGHTS REVENUE 5304.00 RECEIVABLE MERCY FLIGHTS 5,304.00
149149 1/4/19 Department of Motor Vehicles 62901-113018 NOVEMBER 2018 SERVICES 8.00 8.00
149150 1/4/19 RG Media Company aka Gatehouse 113957 NOTICE OF INTENT-TYMCO 112.50 Media SWEEPER 112.50
149151 1/4/19 Ricoh USA, Inc 5055396683 ProscOfc-Copies: 9/18-12/17/18 41.38 41.38
149152 1/4/19 Professional Credit Service 1801146 BAIL REFUND 490.00 1/4/19 1708138 BAIL REFUND #1708138 500.00 1/4/19 5762 C1322; Commission 180.40 1/4/19 5808 C1322; Commission 310.51 1/4/19 5818 C1322; Commission 2425.50 1/4/19 5770 C1322; Commission 2475.26 1/4/19 1808777 bail refund - #1808777 225.00 6,606.67
149153 1/4/19 SHARI PIMENTAL 1805090-1 JURY DUTY 1805090 10.00 10.00
149154 1/4/19 SUEANN LEE LOSER 1805090-4 JURY DUTY 1805090 10.00 10.00
149155 1/4/19 MICHAEL ALLEN THOMAS 1805090-5 JURY DUTY 1805090 10.00 10.00
149156 1/4/19 TYLER DAVID MCGHEE 1805090-10 JURY DUTY 1805090 10.00 10.00
149157 1/4/19 MICHAEL A MURPHY 1805090-13 JURY DUTY 1805090 10.00 10.00
149158 1/4/19 WENDY NAYELI RODRIGUEZ 1805090-14 JURY DUTY 1805090 10.00 10.00
149159 1/4/19 MATTHEW DEMUTH 1805090-15 JURY DUTY 1805090 10.00 10.00
149160 1/4/19 JILL E MORSE 1805090-22 JURY DUTY 1805090 10.00 10.00
ATTACHMENT 1, Page 4 of 44 City of Springfield Page No: 5 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149161 1/4/19 BAILEY STURTEVANT 1805090-23 JURY DUTY 1805090 10.00 10.00
149162 1/4/19 KATHLEEN HILL 1805090-28 JURY DUTY 1805090 10.00 10.00
149163 1/4/19 DOUGLAS WEISS 1805090-35 JURY DUTY 1805090 10.00 10.00
149164 1/4/19 CHERI LYNN MEXICOTTE 1805090-37 JURY DUTY 1805090 10.00 10.00
149165 1/4/19 AMANDA ASHLEY DIMOCK 1805090-38 JURY DUTY 1805090 10.00 10.00
149166 1/4/19 ROBERT WINTERS 1805090-41 JURY DUTY 1805090 10.00 10.00
149167 1/4/19 PATRICIA JOHNSON 1805090-42 JURY DUTY 1805090 10.00 10.00
149168 1/4/19 Quality Research Associates 1809168 BAIL REFUND - DOCKET #1809168 300.00 1/4/19 1801844 BAIL REFUND DKT 1801844 150.00 1/4/19 1808132 QRA/IID FEES FROM BURGOSLOPEZ 300.00 750.00
149169 1/4/19 Oregon State University 0000107714 Lab work - Case# 18-9247 85.25 85.25
149170 1/4/19 Ask The Bug Man 108366 FS3: DEC 2018 PEST CONTROL 50.00 50.00
149171 1/4/19 Small World Auto Center, Inc. 03OM3553 ACTUATOR 33.32 1/4/19 03OM3334 ACTUATOR 39.35 1/4/19 03OM3560 ACUTATOR (RETURN) -39.35 1/4/19 03OM5198 AIR FILTER 9.60 1/4/19 03OM4341 AXLE SHAFT SEAL 2.36 1/4/19 03OM1449 CABIN AIR FILTER 23.38 1/4/19 03OM6491 CABIN AIR FILTERS 15.38 1/4/19 03OM2857 COLLANT HOSES & THERMOSTATS 28.36 1/4/19 03OM2072 COOLANT/PLUS KIT/MICRO V 380.83 1/4/19 03OM0849 GROMMET/AIR & OIL FILTERS 97.78 1/4/19 03OM5854 SEAL (RETURN) -10.86 1/4/19 03OM4006 SEALS & TAPERED BRG ASSY 78.09 1/4/19 03OM7309 SPARK PLUGS/AIR FILTER/OIL FIL 46.14 704.38
149172 1/4/19 03OM9006 AIR FILTER 4.90 1/4/19 03OM8999 OIL FILTER 2.67 1/4/19 03OM8507 VALVE ASY 33.87 1/4/19 03OM8511 WIPERS 20.12 61.56
149173 1/4/19 Oregon Department of Revenue LETTER ID: Hazmat ammunition fee 120.00 L1730484096 120.00
149174 1/4/19 HUBBARD, CAROLINE HOWE 1810693 BOND REFUND 1810693 60.00 60.00
ATTACHMENT 1, Page 5 of 44 City of Springfield Page No: 6 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149175 1/4/19 AT&T Mobility 999208594X121420 MAINT/DPW CELL CHARGES 279.20 18 279.20
149176 1/4/19 Beacon Electric 33802 157 12TH #9-REPLACE BREAKER 160.15 1/4/19 33727 1625 HENDERSON #E-12-OUTLET 73.29 233.44
149177 1/4/19 E&S Hardware And Supply, Inc. 28566 JC: REAR DOOR PANIC REPAIR 652.50 652.50
149178 1/4/19 FedEx Corporation 6-399-64077 Testing Materials-Police 25.77 25.77
149179 1/4/19 Wylie,Hillary AUG-DEC 18 Aug - Dec 18 Mileage Reimb 19.63 19.63
149180 1/4/19 Lane County Public Works Department PWA00009269 P21145; MATERIAL LAB FEES-SEP 470.00 470.00
149181 1/4/19 Springfield Utility Board DEC212018 SUB BILLING WK 4-DEC 2303.53 1/4/19 DEC282018 SUB BILLING WK 5-DEC 3643.64 5,947.17
149182 1/4/19 Sunset Auto Parts, Inc. 1741 STMT MISC AUTO PARTS - NOVEMBER 147.42 11/30/2018 147.42
149183 1/4/19 Peterson Trucks, Inc. 08:16 603036P MIRROR 620.39 620.39
149184 1/4/19 Roto Rooter Eugene/Bend Oregon 82511 157 12TH #70-CLEARED KCHN SINK 225.00 225.00
149185 1/4/19 Smeed Sound Service, Inc. 20643 FS16: RADIO CLEANING & ADJUST 125.00 125.00
149186 1/4/19 Spok B0368884X CUSTODIAN PAGER SVC 12/8-1/7 9.14 9.14
149187 1/4/19 Saint Paul Parish School 9/26 WW PLANT 9/26 WW PLANT BUS REIMB 261.50 BUS REIMB 261.50
149188 1/4/19 Step Forward Activities, Inc. 122693 PET WASTE BAGS & FREIGHT 837.00 837.00
149189 1/4/19 TriZetto Provider Solutions 36D3121800 NOV PATIENT STATEMENTS 2164.51 2,164.51
149190 1/4/19 Western Exterminator 1828398 BK: SUITE 400 PEST CONTROL 75.71 75.71
149191 1/4/19 Eugene Water & Electric Board RTSW182587-99 RUN TO STAY WARM PORTA 1595.00 POTTIES 1,595.00
149192 1/4/19 Deane Morrow LIBRARY CEILING C2207-CH:LIB SUSPENDED CEILING 8900.00 8,900.00
ATTACHMENT 1, Page 6 of 44 City of Springfield Page No: 7 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149193 1/4/19 TAYLOR BARTON 1709743 BAIL REFUND FROM JEFFREY BARTO 165.00 165.00
149194 1/4/19 Pacific Office Automation 764285L Monthly Lease 11/1/18-11/30/18 686.32 686.32
149195 1/4/19 TREY VISSIONS LAWDERMILT 1808875 BAIL REFUND DKT 1808875 330.00 330.00
149196 1/4/19 Midland Publications, Inc. 20643 MUSEUM AD: THE VETERAN'S VIEW 275.00 275.00
149197 1/4/19 Ingram Library Services 37841365 ADULT FICTION 15.25 1/4/19 37866447 ADULT FICTION 15.81 1/4/19 37841368 ADULT FICTION 16.92 1/4/19 37875263 ADULT FICTION 44.67 1/4/19 37841370 ADULT FICTION 174.78 1/4/19 37875262 ADULT NON-FICTION 13.49 1/4/19 37875265 G & M JR BOOKS 116.79 1/4/19 37841371 G & M JR BOOKS 218.52 1/4/19 37866446 JR BOOKS 2.99 1/4/19 37841366 JR BOOKS 9.03 1/4/19 37841367 JR BOOKS 15.24 1/4/19 37866448 YA BOOKS 10.16 1/4/19 37841369 YA BOOKS 26.88 680.53
149198 1/4/19 37997475 ADULT FICTION 15.82 1/4/19 37997474 ADULT FICTION 18.07 1/4/19 37997468 ADULT FICTION 34.99 1/4/19 37997476 YA BOOKS 9.60 1/4/19 37997467 YA BOOKS 10.16 1/4/19 37997472 YA BOOKS 46.65 135.29
149199 1/4/19 PATRICIA JEAN UMOH 1708937 BAIL REFUND DKT 1708937 14.00 14.00
149200 1/4/19 CHABLIS APPLEWHITE 1711377 BAIL REFUND DKT 1711377 50.00 50.00
149201 1/4/19 CenturyLink 503-Z16-0269 505B Monthly Phone Charges-Dec 2018 3534.87 3,534.87
149202 1/4/19 1457545627 Dec 2018 Fire Phone 213.57 1/4/19 1457545627 Dec 2018 Police Phone 20.63 234.20
149203 1/4/19 LISA STRINGFIELD 1710857 BAIL REFUND DKT 1710857 1985.00 1,985.00
149204 1/4/19 JODY LAWRENCE DAVIS 1808130 BAIL REFUND - #1808130 102.00 102.00
149205 1/4/19 HANK R. DUREN 1708338 BAIL REFUND DKT 1708338 2190.00 2,190.00
149206 1/4/19 DONALD L PATTON 1809340 BAIL REFUND - #1809340 579.00 579.00
ATTACHMENT 1, Page 7 of 44 City of Springfield Page No: 8 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149207 1/4/19 BRANDY COOK 1708941 BAIL REFUND DKT 1708941 110.00 110.00
149208 1/4/19 DEBORAH ANN NORWOOD 1711309 BAIL REFUND DKT 1711309 2010.00 2,010.00
149209 1/4/19 RICHARD SWANSON 1700137 BAIL REFUND DKT 1700137 985.00 985.00
149210 1/4/19 LEILANI DOUGLASS 1701998 BAIL REFUND DKT 1701998 770.00 770.00
149211 1/4/19 BTTS Construction, LLC EHR-3084 1625 HENDERON F4; REPLCD FR DR 625.00 1/4/19 EHR-3080 5335 DAISY #57-HOT WTR HEATER 1029.99 1/4/19 EHR-3089 5335 MAIN #253-ROOF LEAKS 296.00 1/4/19 EHR-3090 658 S 57TH #54-INST GRAB BAR 117.00 2,067.99
149212 1/4/19 Chown Hardware 788723.00 CH: AUTO DOOR OPERATOR REPAIR 475.00 1/4/19 802265.00 CH: CAO OFFICE & SECURITY UPGR 754.72 1,229.72
149213 1/4/19 Six Robblees, Inc. 17-166587 LTK 195 X 60 GRAY WHEEL 190.00 190.00
149214 1/4/19 PAUL ROSS 1808968-122618 RESTITUTION 70.00 70.00
149215 1/4/19 Docutrak Imaging, Inc. 14582 On-Site Shredding Services ASD 35.00 35.00
149216 1/4/19 CALLIE KATHLEEN COWAN 1801844 BAIL REFUND 1801844 250.00 250.00
149217 1/4/19 KELLY ANDREW BEHRENS 1801844 BAIL REFUND DKT 1801844 885.00 885.00
149218 1/4/19 BANKUS, SUEANN LEE 1809173 DEC 2018 RESTITUTION DKT 1809173 50.00 50.00
149219 1/4/19 AT&T 2069327043 ONE NET SVS: 12/19-1/18 17.36 17.36
149220 1/4/19 Comcast 12/24/18-01/23/19 FS3 HS INTERNET: 12/24-1/23 116.90 116.90
149221 1/4/19 Lane Co. Health & Human Services CDBG-SPFD-FY19- REIM COM DEV BLCK GRNT-SEP/OCT 4393.32 03 4,393.32
149222 1/4/19 NATALIA MORALES-RIOS 1804611 COMPENSATORY FINE 1804611 500.00 500.00
149223 1/4/19 ADRIANA PEREZ-MORALES 1804611 COMPENSATORY FINE DKT 1804611 500.00 500.00
149224 1/4/19 Secretary of State MWMC 2018 CAFR-MWMC 2018 350.00 1/4/19 FIBER 2018 Regional Fiber-CAFR 2018 40.00 390.00
ATTACHMENT 1, Page 8 of 44 City of Springfield Page No: 9 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149225 1/4/19 BRIAN GILLIS 1706662 BAIL REFUND - #1706662 1010.00 1,010.00
149226 1/11/19 18-28975 AMBULANCE REFUND 18-28975 993.53 993.53
149227 1/11/19 Hargis,Andrew OPCA K-9 CONF: OPCA K-9 Conf: Fuel Reimb 146.38 FUEL REIMB 146.38
149228 1/11/19 Clemons, Orion Allen DRUG Drug Forfeiture Refund 713.00 FORFEITURE REFUND 713.00
149229 1/11/19 Bohman,Mathew E. ODOT TRAFFIC ODOT Traffic Team Conf-PerDiem 124.20 TEAM CONF- PERDIEM 124.20
149230 1/11/19 Kendrick,Darren RETIREMENT OF Retirement of K9 Tjenco 350.00 K9 TJENCO 350.00
149231 1/11/19 248867687001 Office Supplies - Police 19.56 1/11/19 248867687002 Office Supplies - Police 34.56 1/11/19 229738809001 Office Supplies - Police 75.00 1/11/19 246917100001 Office Supplies - Police 99.58 1/11/19 248222656001 Office Supplies - Police 188.52 1/11/19 229416237001 Office Supplies - Police 650.77 1,067.99
149232 1/11/19 Cintas 5012562712 SPD-Meds Stocked & Organized 170.96 170.96
149233 1/11/19 344773 (300) Inmate Info. Manuals 337.40 1/11/19 344775 (4,000) OFFSET-BOOKING SHEET 827.00 1/11/19 644776 (4000) OFFSET-JAIL PRPTY SHEET 827.00 1/11/19 343345 (500)BrochuresCitizenComplaint 208.75 2,200.15
149234 1/11/19 23726 Round Office Table-N Bell 335.78 335.78
149235 1/11/19 Les Schwab Tire Warehouse Center, Inc. 22500465932 2-225/70R-19.5/14 HSR HEAVY HI 854.00 854.00
149236 1/11/19 LCSO Fiscal Office SO6771 LRIG USER FEES (72)- JUL-DEC 20346.00 1/11/19 SO6770 LRIG/Mastersite Fees:Jul-Dec18 51510.00 71,856.00
149237 1/11/19 ID Plus, Inc. 84035 (2) SPD Name Badges 19.50 19.50
149238 1/11/19 Axon Enterprise, Inc. SI-1566422 Axon Body Camera & Storage (1) 2326.00 2,326.00
149239 1/11/19 Carollo Engineers, Inc 0172803 P80096; WW RESILIENCY PLAN-OCT 89302.65 89,302.65
ATTACHMENT 1, Page 9 of 44 City of Springfield Page No: 10 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149240 1/11/19 Frontier Business Forms, Inc. 649 CMS 1500 511 12 LASER ENVELOPE 328.89 328.89
149241 1/11/19 River Roofing, Inc. 48779 FS16: ROOF REPAIR 200.00 200.00
149242 1/11/19 Wildish Sand & Gravel Company 113552 CSS1-H TACK/LEVEL 3-1/2" DENSE 208.12 208.12
149243 1/11/19 Coral Construction Company, Inc. 654 10-GUARDRIAL POSTS & BLOCKS 550.00 550.00
149244 1/11/19 McCain INV0236447 SIGNAL EQUIPMENT 700.00 700.00
149245 1/11/19 Satin Stitch, Inc. 48431 WORK CLOTHING: HATS 504.25 504.25
149246 1/11/19 Cameron Mccarthy Gilbert 2018.12.1838H P80095; RNG UPGRD THRU 11/18 668.75 668.75
149247 1/11/19 863763721 SHOP: LAUNDRY SERVICES 33.52 33.52
149248 1/11/19 Johnson, Levi 811-18-000202- 811-18-000202-ELEC REFUND 279.79 ELEC 1/11/19 811-18-002963- 811-18-002963-ELEC REFUND 293.67 ELEC 573.46
149249 1/11/19 Corey,David M. PH.D.,P.C. 2997 Post-Offer Evals Dec 2018 1260.00 1,260.00
149250 1/11/19 9083679990 FS4: OXYGEN USP 125 CGA 540 199.83 1/11/19 9083484827 TRCH PLSM PLASMARC PT-32EH 90A 484.00 683.83
149251 1/11/19 White Bird Clinic - HELP FUEL CHGS Cahoots van fuel-Dec 2018 880.50 12/2018 880.50
149252 1/11/19 Emery & Sons Construction Group P21130-REPAIR P21130-REPAIR 12/31/18 360.00 12/31/18 360.00
149253 1/11/19 6-415-22449 SHIPPING -TV INSPECTION CAMERA 27.93 27.93
149254 1/11/19 Springfield Public Schools 30245 250 BUSINESS CARDS-J POLSTON 24.50 1/11/19 30244 500 BUSINESS CARDS-S GRAHAM 49.01 1/11/19 30289 UNLEADED FUEL: 8,2500 GALS 17717.45 17,790.96
149255 1/11/19 Quality Cleaning 6181 FS14: CARPET CLEANING 388.00 388.00
149256 1/11/19 5055489438 ADDITIONAL IMAGES- 12/1-12/31 238.85 1/11/19 5055489062 ADDITIONAL IMAGES: 12/1-12/31 17.91 1/11/19 5055489109 CMO Black/White Copies Dec 18 23.67 1/11/19 5055562934 STAFF COPIER-LIBRARY 185.78
ATTACHMENT 1, Page 10 of 44 City of Springfield Page No: 11 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
466.21
149257 1/11/19 SHELBY SANFORD 1810003 BAIL REFUND DKT 1810003 565.00 565.00
149258 1/11/19 Owen Equipment Company 00187551 INNER TUBE/AIR SEAL/ELBOW/SPRN 2457.84 2,457.84
149259 1/11/19 John M. Morrell TRANS SVCS SMC Translate Svcs 1/2/19 240.00 1/2/19 240.00
149260 1/11/19 5848 C1322; Commission 307.26 1/11/19 5877 C1322; Commission 3012.67 3,319.93
149261 1/11/19 83719 1125 58th #1A-KTCHN SINK/ANGLE 686.00 686.00
149262 1/11/19 MICHELLE NADINE FIELDS 1806447 RESTITUTION 60.00 1/11/19 1806443 RESTITUTION DKT 1806443 72.00 DECEMBER 2018 132.00
149263 1/11/19 URBAN, JENNIFER 1510234 DEC 2018 RESTITUTION DKT 1510234 30.00 30.00
149264 1/11/19 1706360-010319 RESTITUTION 990.30 1/11/19 JAN042019 SUB BILLING WK 1-JAN 1291.41 2,281.71
149265 1/11/19 JAY KARL TAUBENKRAU 1702573 VIC REST - #1702573 7.99 7.99
149266 1/11/19 Planned Parenthood of SW Oregon 15028301319 VIC REST - #1502830 400.00 400.00
149267 1/11/19 LESLIE EDWIN FRYE 1803059 VIC REST - #1803059 50.00 50.00
149268 1/11/19 KIMBERLY MENDEZ 18021261319 VIC REST - #1802126 30.00 30.00
149269 1/11/19 SAMANTHA MARIE MORGAN 1807579 VIC REST - #1807579 420.00 420.00
149270 1/11/19 PATRICK FRANKLIN KENNEDY 16105861319 COMPENSATORY FEE - #1610586 37.50 37.50
149271 1/11/19 MOLLY M DONAHUE 16105861319 COMPENSATORY - #1610586 37.50 37.50
149272 1/11/19 MISTY MICHELLE MCDONALD 18069361319 COMPENSATORY - #1806936 50.00 50.00
149273 1/11/19 TYLER J POTTS 18083871318 VIC REST - #1808387 30.00 30.00
149274 1/11/19 SHZ-000901 2019 HAZMAT PRMT-3585 MARCOLA 450.00
ATTACHMENT 1, Page 11 of 44 City of Springfield Page No: 12 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
1/11/19 SHZ-000891 FL:2019 HAZMAT PRMT-295 S 18TH 450.00 1/11/19 SHZ-000890 SHOP:2019 HAZMAT PRMT-201 18TH 900.00 1,800.00
149275 1/11/19 JOSE GARCIA 1810910 BAIL REFUND DKT 1810910 1275.00 1,275.00
149276 1/11/19 FIRST AVENUE SHELTER 1804875 RESTITUTION DKT 1804875 25.00 25.00
149277 1/11/19 RYAN SWEARINGIN 1802742 - RESTITUTION DKT 1802742 30.00 DECEMBER 2018 30.00
149278 1/11/19 ALEXIS ANN AUGDON 1807519 COMP FINE SPD 1807519 100.00 DECEMBER 2018 100.00
149279 1/11/19 WALMART 1809199 RESTITUTION DKT 1809199 44.00 44.00
149280 1/11/19 NOAH ZEPDE 1804388-1804381 BAIL REFUND 1167.00 1,167.00
149281 1/11/19 MEGAN CALL 1709902 BAIL REFUND DKT 1709902 2010.00 2,010.00
149282 1/11/19 Language Line Services, Inc. 4462873 Dec 2018 Translation Svcs 208.65 208.65
149283 1/11/19 96696134 ADULT AV 82.97 1/11/19 96696132 CHILDREN'S AV 21.99 1/11/19 96696133 G & M JR AV 21.98 1/11/19 96700451 G & M JR AV 22.49 1/11/19 96669479 G & M JR AV 29.24 1/11/19 96679814 G & M JR AV 33.73 1/11/19 96719381 G & M JR AV 52.21 1/11/19 96540346 G & M JR AV 64.97 1/11/19 96671260 G & M JR AV 79.71 409.29
149284 1/11/19 37997466 JR BOOKS 2.99 1/11/19 37997470 JR BOOKS 7.90 1/11/19 37997471 JR BOOKS 7.90 1/11/19 37997473 JR BOOKS 7.90 1/11/19 37997465 JR BOOKS 12.59 1/11/19 37997469 JR BOOKS 74.84 1/11/19 37875264 JR BOOKS 75.14 1/11/19 37997478 JR BOOKS 244.41 1/11/19 37997479 JR BOOKS 259.93 693.60
149285 1/11/19 Progressive Insurance 1604086 010719 RESTITUTION - MISSED PAYMENT 100.00 100.00
149286 1/11/19 SELCO CREDIT UNION 1803994 010719 RESTITUTION 1803994 75.00 75.00
149287 1/11/19 FRAZIER, LEXI 1806963 RESTITUTION 1806963 150.00 150.00
ATTACHMENT 1, Page 12 of 44 City of Springfield Page No: 13 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149288 1/11/19 WATSON, ANNA SHERRIE MARIE 1810451 RESTITUTION 1810451 250.00 250.00
149289 1/11/19 SME Solutions, LLC 270481 FUEL FACILITY REPAIRS 830.90 830.90
149290 1/11/19 JACQUELINE ANN CHANDLER 1809353 COMPENSATORY 200.00 200.00
149291 1/11/19 Schmunks' Tire Center 0161636 VEH.7076; JD TRACTOR FLAT REPR 87.00 87.00
149292 1/14/19 Union Security Insurance Company MANDATORY LIFE- Mandatory Life-Jan 2019 106.51 JAN 2019 106.51
149293 1/14/19 Mandarich Law Group, LLP GARNISH 1/11/19 Garnishment W/H 1/11/19 323.65 323.65
149294 1/14/19 GARNISH 1/11/19 Ganishment W/H 1/11/19 534.00 534.00
149295 1/18/19 SIDENER, MARGARET 18-4392 AMBULANCE REFUND 18-4392 200.00 200.00
149296 1/18/19 18-45472 AMBULANCE REFUND 18-45472 26.24 26.24
149297 1/18/19 MODA 17-14696 AMBULANCE REFUND 17-14696 16.06 16.06
149298 1/18/19 Trillium Community Health Plan, Inc. 18-31425 AMBULANCE REFUND 18-31425 339.36 339.36
149299 1/18/19 17-39729 AMBULANCE REFUND 17-39729 518.66 518.66
149300 1/18/19 CALIFORNIA CASUALTY 18-41551 AMBULANCE REFUND 18-41551 133.33 133.33
149301 1/18/19 Department of Veterans Affairs 09-23980 AMBULANCE REFUND 09-23980 215.76 215.76
149302 1/18/19 DICK, MARTIN 17-11981 AMBULANCE REFUND 17-11981 19.00 19.00
149303 1/18/19 Farmers Insurance - Refunds 18-39341 AMBULANCE REFUND 18-39341 2021.01 2,021.01
149304 1/18/19 18-41980 AMBULANCE REFUND 18-41980 266.38 266.38
149305 1/18/19 18-24737 AMBULANCE REFUND 18-24737 6.93 6.93
149306 1/18/19 18-22004 AMBULANCE REFUND 18-22004 1153.61 1,153.61
149307 1/18/19 THIESSEN, ELIZABETH 18-13414 AMBULANCE REFUND 18-13414 50.00
ATTACHMENT 1, Page 13 of 44 City of Springfield Page No: 14 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
50.00
149308 1/18/19 HARRINGTON, DOROTHY 18-32054 AMBULANCE REFUND 18-32054 50.00 50.00
149309 1/18/19 STEPHENS, ALEX 18-30991 AMBULANCE REFUND 18-30991 50.55 50.55
149310 1/18/19 LEWIS, SHANNON 18-31454 AND 17- AMBULANCE REFUND 18-31454 AND 100.00 14339 100.00
149311 1/18/19 18-40576 AMBULANCE REFUND 18-40576 2030.64 2,030.64
149312 1/18/19 Boettcher, Scott L. DRUG Drug Forfeiture Refund 18-4999 977.00 FORFEITURE REFUND 18-4999 977.00
149313 1/18/19 Lane, Kody HOSTAGE NEGOT. Hostage Negot. Course-Per Diem 63.25 COURSE-PER DIEM 63.25
149314 1/18/19 Miller, Michelle HOSTAGE NEGOT. Hostage Negot. Course-Per Diem 63.25 COURSE-PER DIEM 63.25
149315 1/18/19 Humphreys,Brian M. CNCA CONF - PER CNCA Conf - Per Diem 311.65 DIEM 311.65
149316 1/18/19 470432683 Janitorial Supplies - Police 911.23 911.23
149317 1/18/19 Electrotechnics Corporation 0068306-IN SCHOOL ZONE FLASHER MODEM 1350.00 SVC 1,350.00
149318 1/18/19 771083 Copier Maint 9/18/18-12/18/18 53.03 1/18/19 786259 Library Public Copier/Scanner 7673.00 7,726.03
149319 1/18/19 863773977 SHOP: LAUNDRY SERVICES 33.52 33.52
149320 1/18/19 0173195 P80096; WW RESILIENCY PLAN-NOV 21984.59 21,984.59
149321 1/18/19 Huntons Surecrop Farm Services Inc 68834 FREEZGARD 1195.25 1,195.25
149322 1/18/19 246917100002 Office Supplies - Police 5.40 1/18/19 249012178001 Office Supplies - Police 50.02 1/18/19 249798420001 Office Supplies - Police 344.54 399.96
149323 1/18/19 St. Vincent De Paul IVC052339 BK 150: STYROFOAM RECYCLING 290.00
ATTACHMENT 1, Page 14 of 44 City of Springfield Page No: 15 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
290.00
149324 1/18/19 The Freshwater Trust MWMC122018 P80080; PROF SVCS - 7/1-12/31 22474.97 22,474.97
149325 1/18/19 028350 Animal Control printer 299.00 299.00
149326 1/18/19 83707 BK 147/153; DRAIN CLOG ER CALL 470.00 470.00
149327 1/18/19 085530 P80085;MWMC CONSULTNT SVCS- 978.00 DEC 978.00
149328 1/18/19 Lane County Deeds And Records RECEIPT 551032 RECORDING FEES THRU 12/31/18 117.00 117.00
149329 1/18/19 Special Districts Association Of Oregon 34P58002-5170 MWMC 2019 LIABILITY INSURANCE 25074.00 25,074.00
149330 1/18/19 E3318 CAR HIT POLE AT 112 MAIN ST 666.23 1/18/19 470604 STMT RFFUTILITIES:11/21/18-12/21/18 208.60 12/31/18 1/18/19 JAN112019 SUB BILLING WK 2-JAN 36156.10 37,030.93
149331 1/18/19 Lane County Dept of Youth Services 06950 Annual First Friday Event 12/7 330.00 330.00
149332 1/18/19 109244 FS3: JAN 2018 PEST CONTROL 50.00 50.00
149333 1/18/19 SO6803 Short Mtn Range: Annual Fee 5000.00 5,000.00
149334 1/18/19 1708190 BAIL REFUND - #1708190 87.70 1/18/19 1810001 BAIL REFUND - DOCKET #1810001 999.00 1/18/19 5926 C1322; Commission 77.00 1,163.70
149335 1/18/19 HANNAH RUTH FOSTER 1810001 COMPENSATORY - #1810001 500.00 500.00
149336 1/18/19 EDMS Inc 013728 December 2018 Presort 2711.18 2,711.18
149337 1/18/19 41892-S9K3B4 Detention Officer Test 2018-38 626.75 1/18/19 41796-B4Q9C8 Police Officer Testing 2018-36 392.51 1,019.26
149338 1/18/19 1808756 BAIL REFUND 150.00 1/18/19 1809168 BAIL REFUND - DOCKET #1809168 75.00 1/18/19 1706715 BAIL REFUND DKT 1706715 150.00 1/18/19 1805626 BAIL REFUND DKT 1805626 150.00 525.00
149339 1/18/19 38040185 ADULT FICTION 8.97 1/18/19 38019622 G & M JR AV 145.67 1/18/19 38040186 G & M JR BOOKS 25.15
ATTACHMENT 1, Page 15 of 44 City of Springfield Page No: 16 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
1/18/19 38040188 G & M: FOUNDATION BOOKS 372.70 1/18/19 38040183 JR BOOKS 3.95 1/18/19 38040180 JR BOOKS 14.12 1/18/19 38019620 JR BOOKS 18.08 1/18/19 38019621 JR BOOKS 19.39 1/18/19 38019623 JR BOOKS 68.63 1/18/19 38040184 YA BOOKS 5.99 1/18/19 38040182 YA BOOKS 6.59 1/18/19 38040187 YA BOOKS 8.97 1/18/19 38040181 YA BOOKS 159.96 858.17
149340 1/18/19 38083240 ADULT NON-FICTION 212.05 1/18/19 38070910 G & M: FOUNDATION BOOKS 49.07 1/18/19 38102546 G & M: FOUNDATION BOOKS 55.64 1/18/19 38102550 JR BOOKS 10.89 1/18/19 38083241 JR BOOKS 13.19 1/18/19 38102549 JR BOOKS 38.41 1/18/19 38102548 JR BOOKS 41.14 1/18/19 38083242 YA BOOKS 10.16 1/18/19 38083239 YA BOOKS 12.43 1/18/19 38102551 YA BOOKS 32.74 1/18/19 38102545 YA BOOKS 56.87 1/18/19 38102547 YA BOOKS 73.62 606.21
149341 1/18/19 38102552 JR BOOKS 29.34 29.34
149342 1/18/19 0000116082 NOT HRNG-18-000181-TYP3/182-TY 207.50 207.50
149343 1/18/19 Ready Rooter Inc. & Chapman Plumbing WO-1476 4475 DAISY #9-INSPEC WATER HTR 114.00 114.00
149344 1/18/19 Stanley Convergent Security 16174935 MONITORING CHGS:2/1-2/28/19 352.11 352.11
149345 1/18/19 96751673 ADULT AV: DVD'S, AUDIOBOOKS 688.70 688.70
149346 1/18/19 30314 RFF:INST 12 LED CANOPY FIXTURS 3057.91 1/18/19 30246 SUPPORT LETTERS & ENVELOPES 211.23 3,269.14
149347 1/18/19 JODI EMERT 1808897 RESTITUION 285.00 285.00
149348 1/18/19 TAMI LEAVITT 1808897-010918 BAIL REFUND 352.00 352.00
149349 1/18/19 PWF1938 Cahoots van maint/repair 2037.07 2,037.07
149350 1/18/19 03ON4692 CABIN AIR FILTER 6.63 1/18/19 03ON5567 ENGINE OIL FILTER 79.68 1/18/19 03ON2833 KIT-SPARK PLUG WIRES 46.65 1/18/19 03ON2052 SPARK PLUGS 16.02 1/18/19 03ON4380 SPARK PLUGS/AIR & OIL FILTERS 223.69 1/18/19 03ON4775 TENSIONER 86.42
ATTACHMENT 1, Page 16 of 44 City of Springfield Page No: 17 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
459.09
149351 1/18/19 Lundberg,Christine Louise DEC18 Dec 18 Mileage Reimb 29.78 1/18/19 FEB19 Feb 19 Cell/Internet Reimb 85.00 114.78
149352 1/18/19 Leonard Stoehr FEB19 Feb 19 Cell/Internet Reimb 85.00 85.00
149353 1/18/19 Joe Pishioneri FEB19 Feb 19 Cell/Internet Reimb 85.00 85.00
149354 1/18/19 Lane County Waste Management 88089 STMT DUMP FEES ENDING 12/31/2018 3486.51 12/31/2018 3,486.51
149355 1/18/19 31947 JC: January 2019 Plant Care 65.00 65.00
149356 1/18/19 60623-123118 Certified Court Print 15.00 15.00
149357 1/18/19 5055634603 CMO Black & White Copies 23.75 23.75
149358 1/18/19 First Interstate Bank FEBRUARY 2019 SEDA 2016 Loan#3300001692 23570.06 23,570.06
149359 1/18/19 KAYLIE ANN HOLT 1712788 BAIL REFUND DKT 1712788 985.00 985.00
149360 1/25/19 17-33467 AMBULANCE REFUND 17-33467 709.00 709.00
149361 1/25/19 PUSEY, MANDY 17-19659 AMBLANCE REFUND 17-19659 50.00 50.00
149362 1/25/19 DAVIS, JEAN 18-42258 AMBULANCE REFUND 18-42258 250.00 250.00
149363 1/25/19 SMITH, HELEN 15-42014 AMBULANCE REFUND 15-42014 35.00 35.00
149364 1/25/19 SKILES, DOUGLAS 15-46271 AMBULANCE REFUND 15-46271 50.00 50.00
149365 1/25/19 WASHINGTON STATE MAA 16-1375 AMBULANCE REFUND 16-1375 203.99 203.99
149366 1/25/19 17-680 2 AMBULANCE REFUND 17-680 223.87 223.87
149367 1/25/19 17-6629 AMBULANCE REFUND 17-6629 10.00 10.00
149368 1/25/19 HOCHHALTER, JUDITH 18-40133 AMBULANCE REFUND 18-40133 275.00 275.00
149369 1/25/19 DEC18 Bail Assessment-Dec 18 19779.11
ATTACHMENT 1, Page 17 of 44 City of Springfield Page No: 18 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
19,779.11
149370 1/25/19 Schwartz,Todd M. CONFLAGRATION CONFLAGRATION REIMBURSEMENT 783.27 REIMBURSEMENT 783.27
149371 1/25/19 Erin Frey or Deanna Judd JAN19 Parking in Eugene-Englemann 6.00 1/25/19 JAN19 Paula Davis send off 28.98 1/25/19 JAN19 Wellness Fair gift/drawing 24.99 59.97
149372 1/25/19 Blevins, Brynne YOGA 2/7/19 & YOGA 2/7/19 & 2/21/19 150.00 2/21/19 150.00
149373 1/25/19 Pape' Machinery 11289791 SOLENOID 186.11 186.11
149374 1/25/19 470811779 Janitorial Supplies - Police 82.93 82.93
149375 1/25/19 025-244586 Feb 2019-Jan 2020 T-L462 Mnts 92.00 1/25/19 025-246397 Insite Trans Fee 10/1-12/31/18 498.00 1/25/19 025-245105 Jan 2019 Maint & Support 300.00 890.00
149376 1/25/19 5055489086 ADDITIONAL IMAGES - 10/1-12/31 45.98 1/25/19 5055489107 ADDITIONAL IMAGES-10/1-12/31 604.75 1/25/19 5055662957 B&W COPIES: 10/16/18-01/15/19 85.03 735.76
149377 1/25/19 PFM Financial Advisors LLC 102528 Sewer 17 Ratings Review 515.94 515.94
149378 1/25/19 344634 BURN SCANS CD-SITE PLANS-DEC 37.00 37.00
149379 1/25/19 IS00001918 C2174; HELP DESK SVS - DEC 14541.00 14,541.00
149380 1/25/19 3024250 Dec 18 Shredding Svcs-Court 67.08 1/25/19 3024203 Dec 2018 Shredding - Police 248.98 1/25/19 3024251 Dec 2018 Shredding/Prosecutor 98.03 414.09
149381 1/25/19 1741 STMT MISC AUTO PARTS - DECEMBER 178.70 12/31/2018 178.70
149382 1/25/19 9084007719 FS16: OYXGEN USP 125 CGA 540 176.97 1/25/19 9958941171 FS16; CYL MED LARGE OXYGEN 137.64 1/25/19 9958927957 FS3; CYL ACETYLENE IND #4 CGA 23.56 1/25/19 9958927957 FS3; CYL OXYGEN UPS 125 183.52 1/25/19 9958927956 FS4; CYL OXYGEN INDUSTRIAL 20 25.73 1/25/19 9958927956 FS4; CYL OXYGEN USP 125 68.82 1/25/19 9958929938 FS5; CYL ACETYLENE IND #4 CGA 13.64 1/25/19 9958929938 FS5; CYL OXYGEN INDUSTRIAL 20 12.09 1/25/19 9958929938 FS5; CYL OXYGEN USP 125 108.81 1/25/19 9958929938 FS5; CYL OXYGEN USP MEDICAL PU 12.09 762.87
ATTACHMENT 1, Page 18 of 44 City of Springfield Page No: 19 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149383 1/25/19 FINCHER, LLOYD E 1708190 BAIL REFUND - #1708190 2037.30 2,037.30
149384 1/25/19 Project A, Inc. 19-257 Recruit Sys Maint 3/15-1/1/19 857.50 857.50
149385 1/25/19 485165-1/3/19 STREET LIGHT ELECTRIC 16258.62 1/25/19 485165-1/3/19 STREET LIGHT MAINTENANCE 9103.82 1/25/19 JAN182019 SUB BILLING WK 3-JAN 1409.95 26,772.39
149386 1/25/19 KRISTI DALTON 1810877 BAIL REFUND DKT 1810877 1275.00 1,275.00
149387 1/25/19 96778050 ADULT AV 41.98 41.98
149388 1/25/19 6191 C1322; Commission 213.11 1/25/19 5932 C1322; Commission 2375.85 1/25/19 6161 C1322; Commission 2493.18 1/25/19 6196 C1322; Commission 3580.27 1/25/19 1808372 bail refund - #1808372 25.21 8,687.62
149389 1/25/19 863784205 SHOP: LAUNDRY SERVICES 33.52 33.52
149390 1/25/19 0097539-IN P80085-RENTED OFFICE SPACE-FEB 1344.00 1,344.00
149391 1/25/19 JOHN MIRAS 1806590 RESTITUTION DKT 1806590 1357.75 1,357.75
149392 1/25/19 Baker's Shoes and Clothing 8617 Duty Boots - E. Sorby 314.95 314.95
149393 1/25/19 JAMIE MACHELLE HARVEY 1808756-1808763 BAIL REFUND 1500.00 1,500.00
149394 1/25/19 JANET COX 1807735-7739 BAIL REF - #1807735-7739 3454.00 3,454.00
149395 1/25/19 A+ Towing 18-62002 SPD Tow-04' Saturn 1300 110.00 110.00
149396 1/25/19 SARA JEAN LESTER 1712658 BAIL REFUND DKT 1712658 2010.00 2,010.00
149397 1/25/19 30329 P41046; POSTAGE CHARGES-NOV 453.09 453.09
149398 1/25/19 Tire Disposal Co. Inc. 71332 TIRE RECYCLING 245.90 245.90
149399 1/25/19 00187707 CARTRIDGE - HYD 146.23 146.23
149400 1/25/19 36D3011900 DEC PATIENT STATEMENTS 1978.75 1,978.75
ATTACHMENT 1, Page 19 of 44 City of Springfield Page No: 20 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149401 1/25/19 DEBORAH ANN HOWARD 1806975 BAIL REFUND 1165.00 1,165.00
149402 1/25/19 Lane County Finance Operations DEC18 County Bail-December 18 3937.44 3,937.44
149403 1/25/19 MAHEALANI LOUISE STANTON 1710603 BAIL REFUND DKT 1710603 510.00 510.00
149404 1/25/19 GERALD V. MIGUEZ 1710340 BAIL REFUND DKT 1710340 100.00 100.00
149405 1/25/19 LEOLA MAE LECLAIR 1806590 BAIL REFUND 1806590 554.25 554.25
149406 1/25/19 Cybrarian Corporation 03-41005 ANNUAL SUBSCRIP 3/1/19-2/29/20 2350.00 2,350.00
149407 1/25/19 38148506 G & M: FOUNDATION BOOKS 25.95 25.95
149408 1/25/19 CHRISTIE KING 1808372 BAIL REFUND - DOCKET #1808372 524.79 524.79
149409 1/25/19 60747-123118 Non-Atty Trials:Suspension Pkg 11.50 11.50
149410 1/25/19 62901-123118 DECEMBER 2018 SERVICES 14.00 14.00
149411 1/25/19 State of Oregon Employment QTR4-2018 Employment Tax QTR4 2018 929.79 Department 929.79
149412 1/25/19 RG Media Co aka Gatehouse Eugene- 100115688- Court Clerk Ad Post 94.12 Advert 100116547 1/25/19 100115688- Police Officer Ad Post 83.09 100116547 177.21
149413 1/25/19 United Parcel Service 0000092363019 Outbound pick up 11/15/18 14.73 14.73
149414 1/25/19 Oregon Department of Justice OREGON CT-12 Filing Fee-Oregon CT12 2017 20.00 2017 20.00
149415 1/25/19 TIFFANY J LEE 1900003 BAIL REFUND - #190003 1000.00 1,000.00
149416 1/25/19 IVC052520 SPFLD OPP JUL-DEC 2018 6977.57 6,977.57
149417 1/25/19 17-167461 BLUE SLICK 10.16 10.16
149418 1/25/19 MICHELLE PETERSON 1802501,-2502, BAIL REFUND DKT 1802585 3567.00 -2505,-2506,-25 3,567.00
ATTACHMENT 1, Page 20 of 44 City of Springfield Page No: 21 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
149419 1/25/19 Oregon City Planning Directors Assoc. SANDY BELSON- SANDY BELSON-MEMBERSHIP DUES 145.00 MEMBERSHIP DUES 145.00
149420 1/25/19 GARY FRANCONE 1810918 BAIL REFUND - #1810918 101.00 101.00
149421 1/25/19 03OO0704 AIR FILTERS 66.85 1/25/19 03OO1480 BRAKE PADS / ROTORS / BRG ASSY 378.05 1/25/19 03OO1481 BRAKE ROTOR 120.80 1/25/19 03ON9771 CENTURYT SERIES MICRO-VR 31.03 1/25/19 03ON9916 F/W SEPARATOR FLTR 17.45 1/25/19 03OO0035 IGNITION COIL 38.81 652.99
149422 1/25/19 999208594X011420 MAINT/DPW CELL CHARGES 294.62 19 294.62
149423 1/25/19 Naliko Markel, Trustee REFUND Refund Overpmt-Assessment Acct 20.26 OVERPAYMENT 20.26
149424 1/25/19 ED Suite, LLC 2754 50% Deposit EDsuite Tools 4449.50 4,449.50
149425 1/25/19 Steve Moe FEB19 Feb 19 Cell/Internet Reimb 85.00 1/25/19 JAN19 Jan 18 Cell/Internet Reimb 85.00 170.00
149426 1/25/19 KRISTEN LACY DEROOS 1806113 BAIL REFUND 255.00 255.00
149427 1/25/19 805586 Monthly Lease 12/1/18-12/31/18 739.77 739.77
149428 1/25/19 LEON PAUL MEIER 1706307 BAIL REFUND DKT 1706307 306.00 306.00
149429 1/25/19 LACEY JOY 1900064 BAIL REFUND DKT 1900064 500.00 500.00
149430 1/25/19 JILL C. DURR 1711757 BAIL REFUND DKT 1711757 1275.00 1,275.00
149431 1/25/19 C0368884M CUSTODIAN PAGER SVC 1/8-2/7 9.14 9.14
149432 1/25/19 HEATHER HOFFMAN 1811078 BAIL REFUND 1500.00 1,500.00
149433 1/25/19 DAVID TUMBLESON 1711919 BAIL REFUND DKT 1711919 1010.00 1,010.00
149434 1/28/19 0GL878796-ADD BASIC ADD STD LTD-Jan 2019 20223.30 STD LTD-JAN 2019 20,223.30
149435 1/28/19 0GL878796 SUPP 0GL878796 Supp Ins Jan 2019 6290.35
ATTACHMENT 1, Page 21 of 44 City of Springfield Page No: 22 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
INS JAN 2019 6,290.35
149436 1/28/19 GARNISH 1/25/19 Garnishment W/H 1/25/19 534.00 534.00
149437 1/28/19 GARNISH 1/25/19 Garnish W/H 1/24/19 323.66 323.66
149483 1/31/19 Cornelius, Steve BACKFLOW BACKFLOW TESTER CLASS MEALS 389.85 TESTER CLASS 2/3-2/8 389.85
999487 1/3/19 Hughes Fire Equipment, Inc. 532610 5102/M16: DRAG LINK.DR LATCH 1127.41 1/3/19 532147 5102/M16: PM SERVICE 839.66 1/3/19 532132 538/WT14; ANNUAL SAFETY INSPEC 597.23 1/3/19 532136 540/E14: MULTIPLE REPAIRS 3870.27 1/3/19 532134 540/E14; AIR SYSTEM/THERMOSTA 1178.26 1/3/19 532182 544/E16: PARADE INSERT 468.81 1/3/19 532609 593/M36; DOOR SEAL 377.15 1/3/19 532532 596/M24: MULTIPLE REPAIRS 691.38 1/3/19 532601 597/M25; INVERTER 289.28 9,439.45
999488 1/3/19 Correctional Health Partners, LLC 2018-11.ORSP C2172 Nov-Inmate Medical Svs 40426.42 40,426.42
999489 1/3/19 Correctional Industries Accounting F163540 Inmate Meals 11/30/18 2899.41 1/3/19 F163651 Inmate Meals 12/7/18 1637.10 4,536.51
999490 1/3/19 Greenhill Humane Society 3431 C1684: Dec 2018 Sheltering Svs 3537.10 3,537.10
999491 1/3/19 Willamette Valley Awards, Inc. 55620 Rosewood Recog. Plaque 41.00 41.00
999492 1/3/19 Keefe Commissary Supply Company 2059777 Inmate Commissary 12/11/18 136.91 1/3/19 2053515 Inmate Commissary 12/4/18 74.83 211.74
999493 1/3/19 Delta Sand & Gravel, Inc. 116122 STUMPS/DITCHING 117.01 1/3/19 116751 STUMPS/DITCHING 595.06 1/3/19 116274 STUMPS/DITCHING 770.28 1,482.35
999494 1/3/19 Neubrain, LLC SPR120518 BOARD Soft/Maint Subscp CY2019 28336.00 28,336.00
999495 1/3/19 Garten Services, Inc M62601 EMX MONTHLY LANDSCAPING SVC 168.12 168.12
999496 1/3/19 911 Supply 68106 BLAUER 8565 181.98 181.98
999497 1/3/19 API National Service Group, Inc. 129820 CH: FIRE SYST AIR REGULATR REP 327.02 327.02
999498 1/3/19 My-Comm, Inc. 00157939 5103/E4: HEADSET REPAIR 75.00
ATTACHMENT 1, Page 22 of 44 City of Springfield Page No: 23 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
75.00
999499 1/3/19 Samuel Novac dba INVOICE PERIOD: C2045; P41041 - PHASE 1 & 2 15700.00 11/-11/30 15,700.00
999500 1/3/19 One Call Concepts, Inc. 8110486 176 REGULAR TICKETS 184.80 184.80
999501 1/3/19 Holiday Laundromat, LLC SPW201811 OPS & CH LAUNDRY SVC - NOV 611.75 611.75
999502 1/3/19 Republic Parking Northwest, LLC 12012018 C1443; Nov 18 Parking Enforce 7783.41 7,783.41
999503 1/3/19 Hawkins Delafield & Wood LLP 42215-12/3/18 C1907; Bond Councel Svcs-SEDA 81.00 81.00
999504 1/3/19 PEACEHEALTH 15174 NOV 2018-FLS PHARMACY MEDS 1416.05 1,416.05
999505 1/3/19 Strategic Government Resources, Inc. 2018-100733 C2135; Finance Director Search 9457.22 9,457.22
999506 1/3/19 Coburg Road Quarry, LLC 51705 3" Open 91.14 1/3/19 51606 3/4" MINUS 368.50 1/3/19 51680 3/4" Minus 150.37 1/3/19 51653 3/4" Minus 152.68 762.69
999507 1/3/19 Carlson Testing, Inc. 1238185 P80084; PHASE C-INC DIGEST CAP 851.50 1/3/19 1238186 P80092: PHASE G-ELECT DIST UPG 972.25 1,823.75
999508 1/3/19 Lantz Electric, Inc. P80092- P80092-PROGRESS PMT #7 137402.84 PROGRESS PMT #7 137,402.84
999509 1/3/19 Mel's Marine Service, Inc. 5246 WR17: YAMAHA PUMP LABOR 145.00 1/3/19 4946 WR25; OIL/FILTER/ROTOR KIT/PL 460.49 1/3/19 4974 WR6: CONTROL CABLE 449.15 1,054.64
999510 1/3/19 Nation's Mini Mix, Inc. 195018 .75 YARDS - P.S.I. 4000 192.75 192.75
999511 1/3/19 PacificSource Administrators NOVEMBER 2018 Nov 2018-HRA Claim Activity 31128.21 HRA 31,128.21
999512 1/3/19 Stouder,Matt STORMWATER Mileage-Stormwater Mtg12/18/18 44.58 MLG REIMB 12/18/18 44.58
999513 1/3/19 Hawes Technologies LLC 0000816-IN C1658; MAINT OF CIP-OCT-NOV 18 2250.00 1/3/19 0000788-IN C1771;DBA ADMIN SVC-OCT-DEC 18 23400.00 25,650.00
ATTACHMENT 1, Page 23 of 44 City of Springfield Page No: 24 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
999514 1/3/19 Ergometrics & Applied Personnel Res. 134279 Police Dispatcher Test 2018-37 422.60 Inc 422.60
999515 1/3/19 Renewable Resource Group, Inc. 110480 Mill Race - SW Pond 1096.80 1,096.80
999516 1/3/19 WECO CP-00053698 CFN Fuel Purchases-12/1-12/15 57.44 57.44
999517 1/3/19 Maria Rosa Marcyk DECEMBER 2018 SMC Interpret Dec 2018 180.00 180.00
999518 1/3/19 LANE FIRE AUTHORITY NOVEMBER 2018 NOVEMBER 2018 FIREMED REVENUE 5425.00 FIREMED 5,425.00
999519 1/3/19 123118LR AMBULANCE REVENUE 195.00 195.00
999520 1/3/19 Life Flight Network, LLC NOVEMBER 2018 NOV 2018 LIFE FLIGHT REVENUE 11255.00 LIFE FLIGHT 11,255.00
999521 1/3/19 DENT ADMIN FEE C1596 Dent Admin Fee-Jan 2019 2676.97 JAN 2019 1/3/19 183570000051 Dental Claims 12/16-12/22/18 139.00 1/3/19 183570000051 Dental Claims 12/16-12/22/18 12819.70 1/3/19 183630000572 Dental Claims 12/23-12/29/18 239.00 1/3/19 183630000572 Dental Claims 12/23-12/29/18 6950.30 22,824.97
999522 1/3/19 Friends of the Springfield Library LIBRARY SALES FSPL SALES 60.25 12/26/18 1/3/19 LIBRARY SALES FSPL SALES 110.23 12/19/18 170.48
999523 1/3/19 86907 Medical Claims Ending 12/15/18 252462.96 252,462.96
999524 1/3/19 Bullfrog Enterprises, Inc. 177929 LAMINATIONS-16X16 & 12X13 33.10 33.10
999525 1/3/19 Ensign Unlimited LLC 2897 FS14: OHD SERVICE 180.00 180.00
999526 1/3/19 Emerald People's Utility District 131059 STMT PHB - BOB STRAUB / MT VERNON 45.73 12/12/2018 45.73
999527 1/3/19 Innovyze, Inc 180857803 INFOCARE ANNUAL MAINT 3085.00 3,085.00
999528 1/3/19 Eugene Science Center, Inc. 2 C2202; Gigabot Live Sess Prjct 2211.70 2,211.70
999529 1/3/19 Associated Bag Company ACH Test 2 ACH Test Transfer 0.01 0.01
ATTACHMENT 1, Page 24 of 44 City of Springfield Page No: 25 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
999530 1/3/19 National Business Solutions IN52811 ADDITIONAL COPIES 11/29-12/28 29.22 29.22
999531 1/3/19 Sierra Springs 14317517 121218 WATER SVC: EXERCISE ROOM 161.10 161.10
999532 1/3/19 Thorp, Purdy, Jewett,Urness NOVEMBER 2018 MWMC LEGAL SERVICE-NOV 2018 7772.00 STMT 7,772.00
999533 1/3/19 TransFirst Health ARINV106668 NOVEMBER 2018: MERCHANT FEES 746.08 1/3/19 ARINV106669 NOVEMBER 2018: MERCHANT FEES 3951.42 4,697.50
999534 1/3/19 Verizon Wireless 9820019548 CELL / IPAD CHARGES 1417.61 1/3/19 9819498515 CELL PHONE/IPAD CHARGES 2304.83 1/3/19 9819498516 CELL PHONE/IPAD CHARGES 3995.12 1/3/19 9820106434 FIRE - MOBILE COMPUTERS 346.74 8,064.30
999535 1/3/19 Western Systems Refuse & 25139 DOWN HOLE DBLE ROLLER ASY 458.52 458.52
999536 1/3/19 ZOLL Data Systems Inc INV00028397 RESCUENET MAINT: JAN-MAR 2019 13860.13 13,860.13
999537 1/3/19 Emma Newman PLANNING IN OR - PLANNING IN OR CONF - MEALS 79.00 MEALS 79.00
999538 1/3/19 Riddle, Mark T (4) BECOMING- (4) BECOMING-OBAMA BKS 71.96 OBAMA BKS 71.96
999539 1/3/19 Comfort Flow Heating SVC185871 CH: HVAC REPAIR 1870.27 1,870.27
999540 1/3/19 Westates Flagman Inc. 24724 FLAGGING: 35TH & INDUSTRIAL 284.38 284.38
999541 1/3/19 Kinsey, Cara CHRISTMAS CHRISTMAS PARADE-REGIST FEE 35.00 PARADE-REGIST FEE 35.00
999542 1/3/19 Drew Campbell 448 CH: NOV PIGEON TRAP & REMOVL 200.00 200.00
999543 1/3/19 Priority One Heating & Air 17320295 FS16: EMERGENCY HVAC REPAIR 2170.00 1/3/19 17292637 FS16: HVAC DIAGNOSTIC SVC CALL 100.00 2,270.00
999544 1/3/19 Console Cleaning Specialists 1891M Dispatch Desk Repair 400.00 400.00
999545 1/3/19 City of Ashland 123118AL AMBULANCE REVENUE 25230.65 25,230.65
999546 1/3/19 City of Cascade Locks 123118CL AMBULANCE REVENUE 1633.66
ATTACHMENT 1, Page 25 of 44 City of Springfield Page No: 26 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
1,633.66
999547 1/3/19 Crooked River Ranch RFPD 123118CR AMBULANCE REVENUE 3597.53 3,597.53
999548 1/3/19 DUFUR AMBULANCE 123118DF AMBULANCE REVENUE 1758.93 1,758.93
999549 1/3/19 CITY OF HOOD RIVER 123118HR AMBULANCE REVENUE 270.00 270.00
999550 1/3/19 City of La Grande Ambulance 123118LG AMBULANCE REVENUE 32203.69 32,203.69
999551 1/3/19 CITY OF NEWBERG 123118NB AMBULANCE REVENUE 380.00 380.00
999552 1/3/19 North Douglas County Fire & EMS 123118NO AMBULANCE REVENUE 25674.45 25,674.45
999553 1/3/19 Polk County Fire District No. 1 123118PC AMBULANCE REVENUE 99412.62 99,412.62
999554 1/3/19 SHERMAN COUNTY AMBULANCE 123118SC AMBULANCE REVENUE 3990.65 3,990.65
999555 1/3/19 Umatilla Tribal Fire & Ambulance 123118UT AMBULANCE REVENUE 6976.09 6,976.09
999556 1/3/19 Sunriver Service District 123118SR AMBULANCE REVENUE 5024.60 5,024.60
999557 1/10/19 Ebsco Subscription Service 1900675 ADULT PERIODICALS (RATE ADJ.) -65.67 1/10/19 1000093681-1 LIBRARYAWARE STAFF DATABASE 1442.00 1,376.33
999558 1/10/19 911 Supply Inc 68474 BLAUER 4650 & Name Tape 94.99 1/10/19 68475 Name Tape & Velcro #23154 13.00 107.99
999559 1/10/19 ACH Test ACH Test Transfer 0.01 0.01
999560 1/10/19 2063160 Admin Kit 12/12/18 159.00 1/10/19 2066269 Inmate Commissary 12/18/18 156.85 1/10/19 2078228-1492890 InmateCommissaryCredit12/31/18 -6.34 309.51
999561 1/10/19 F163763 Inmate Meals 12/14/18 2565.51 2,565.51
999562 1/10/19 Environmental Science Associates 142014 C1987:P41042 Prof Svc End11/30 13076.44 13,076.44
999563 1/10/19 Copy Rite Corporation 32046 Notary Stamper 28.15 28.15
999564 1/10/19 Applied Concepts, Inc. dba Stalker 339807 Stalker motorcycle radar-2 6425.00 Radar
ATTACHMENT 1, Page 26 of 44 City of Springfield Page No: 27 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
6,425.00
999565 1/10/19 SORBY, ERIC A FUEL Fuel Reimbursement - Training 56.44 REIMBURSEMENT 12/20/18 56.44
999566 1/10/19 Empire Concrete Cutting, Inc. 2115 554 HAMILTON-36'X4" AC ST CUT 190.00 1/10/19 2117 554 HAMILTON-GUTTER BAR SLICES 190.00 380.00
999567 1/10/19 532712 5101/M4: PM SERVICE 705.51 1/10/19 532720 5103/E4; ENG LIGHT/FRC CONTRL 610.58 1,316.09
999568 1/10/19 Massey,Michael ODOT TRAFFIC ODOT Traffic Team Conf-PerDiem 179.40 TEAM CONF- PERDIEM 179.40
999569 1/10/19 Speldrich, Tom ODOT TRAFFIC ODOT Traffic Team Conf-PerDiem 124.20 TEAM CONF- PERDIEM 124.20
999570 1/10/19 Pardee, Eric ODOT TRAFFIC ODOT Traffic Team Conf-PerDiem 124.20 TEAM CONF- PERDIEM 124.20
999571 1/10/19 Ch2M Hill, Inc. 701800CH001 P80090; PROF SVCS THRU 10/26 4388.60 1/10/19 701800CH002 P80090; PROF SVCS THRU 11/30 4865.00 9,253.60
999572 1/10/19 129852 BK: BROKEN SPRINKLER REPAIR 1909.15 1/10/19 129848 CH: FIRE PULL STATION REPAIR 126.92 2,036.07
999573 1/10/19 Hop Skip Technologies, Inc. 4 C2078-Safe Rtes to Sch App Dev 1680.00 1,680.00
999574 1/10/19 STORMWATER MILEAGE-STORMWATER MTG 1/2/19 74.82 MLG REIMB 1/2/19 74.82
999575 1/10/19 McKenzie-Willamette Hospital ACCOUNT: Prisoner Medical Expense 614.00 400067801 1/10/19 ACCOUNT: Prisoner Medical Expense 1189.00 399502901 1/10/19 ACCOUNT: Prisoner Medical Expense 2954.00 400242401 4,757.00
999576 1/10/19 MWA Architects, Inc 201440.00-41 P80085; CONSULT SVC-NOV 18556.76 18,556.76
999577 1/10/19 Wildish Construction Company, Inc. P80085- P80085-PROGRESS PMT #18 975298.10 PROGRESS PMT #18 975,298.10
ATTACHMENT 1, Page 27 of 44 City of Springfield Page No: 28 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
999578 1/10/19 Grunow, Kylie F 6 C2118; Legis/Govt Relation Svc 1250.00 1,250.00
999579 1/10/19 178137 LAMINATION 16X16 22.80 22.80
999580 1/10/19 Laudati,Niel JAN19 Tuition Reimb-Legacy Project 1486.25 1,486.25
999581 1/10/19 NW Natural 3099443-8 STMT BK #155: UTILITIES - GAS 177.70 12/27/2018 1/10/19 717543-3 STMT FLEET SHOP: 11/27-12/28 342.94 12/28/2018 1/10/19 FS14: 11/27-12/28 FS14: 11/27-12/28 376.21 1/10/19 FS16: 11/28-12/28 FS16: 11/28-12/28 709.68 1/10/19 FS3: 11/27-12/28 FS3: 11/27-12/28 146.82 1/10/19 540107-0 FS5: GAS: 11/27-12/27 800.01 1/10/19 1830585-4 STMT WR: 11/27-12/28 33.42 12/28/2018 2,586.78
999582 1/10/19 CP-00054395 CFN FUEL PURCHASES-12/15-12/31 25.90 1/10/19 CP-00054432 Motorcycle Fuel 12/17-12/28 46.86 72.76
999583 1/10/19 LIBRARY SALES FSPL SALES 108.55 1/2/19 108.55
999584 1/10/19 1900100000074 Dental Claims 12/30-12/31/18 3074.33 1/10/19 1900500000513 Dental Claims Paid 1/1-1/5/19 2533.80 5,608.13
999585 1/10/19 Integrated Arts 4f C2201; Video Players (4)/Labor 1816.97 1,816.97
999586 1/10/19 High Hope Haven 4 C#20178; Emerald Citizen Svcs 1480.00 1,480.00
999587 1/10/19 MED ADMIN FEE Med Admin Fee Jan 2019 74534.54 JAN 19 1/10/19 86945 Medical Claims Ending 12/31/18 1061.91 1/10/19 86945 Medical Claims Ending 12/31/18 43284.92 1/10/19 86945 Medical Claims Ending 12/31/18 336055.25 454,936.62
999588 1/10/19 117173 BRUSH/MILL WASTE 127.89 127.89
999589 1/10/19 Verb Marketing & PR, Inc. 52560 LIBRARY REPLACEMENT COMM. 5031.25 5,031.25
999590 1/10/19 Peterson Machinery Co. aka Peterson ACH Test ACH Test Transfer 0.01 CAT 0.01
999591 1/10/19 ACH Test ACH Test Transfer 0.01 0.01
999592 1/10/19 Simonson Tree Service 20181124 539 64TH-REMOVE GUM TREE 500.00
ATTACHMENT 1, Page 28 of 44 City of Springfield Page No: 29 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
500.00
999593 1/10/19 HRA VEBA Trust JAN19 January 2019 VEBA Retiree SL 26006.40 26,006.40
999594 1/10/19 195401 2 1/2 YARDS - P.S.I. CDF 361.00 1/10/19 195411 5.5 YARDS - P.S.I. CDF 680.50 1,041.50
999595 1/16/19 The Bank of America 12/18 SEDERLIN, R #5029 maint 1270.01 1/16/19 12/18 MANLEY, M #7011 work 115.00 1/16/19 12/18 WILLIAMSON, .1UF 250V 21.99 J 1/16/19 12/18 SOLARES, C 1100 bags for Christmas parade 36.01 1/16/19 12/18 GIKAS, K 12 mattress with pillow/plus f 3677.87 1/16/19 12/18 GIKAS, K 14 tread wheel for jail 181.86 1/16/19 12/18 WILLIAMS, D 16-Breakfast/LunchTrays-P80095 87.63 1/16/19 12/18 LANE, E 2 Daily Diary-WR Veh's 93.00 1/16/19 12/18 JAEGER, P 2 Keys for Murphy Bldg. 3.58 1/16/19 12/18 CURE, K 2 checked bags 84.07 1/16/19 12/18 GATES, M 2018-11 FM PAYPAL SERVICE 30.00 1/16/19 12/18 GRIMES, R 2019 Dry Erase Wall Calendar - 12.11 1/16/19 12/18 KRUEGER, S 3 SD Reader Cards 29.97 1/16/19 12/18 FINSAND, B 54th st path 35.37 1/16/19 12/18 JENKINS, N ADOBE CREATIVE CLOUD - Softwa 159.98 1/16/19 12/18 HAIGHT, D ADOBE CREATIVE CLOUD DEC 2018 239.97 1/16/19 12/18 SMITH, J AFTER HOURS MEAL 23.25 1/16/19 12/18 FINSAND, B AFTER HOURS MEAL-FINSAND 22.85 1/16/19 12/18 DAGGETT, J AFTER HOURSE MEALS-DAGGETT 23.21 1/16/19 12/18 STOUDER, M APWA Luncheon 15.00 1/16/19 12/18 VON ROTZ, P APWA Luncheon 15.00 1/16/19 12/18 FOSSEN, A Addition to order of Springfie 100.75 1/16/19 12/18 CURE, K Adult Spanish book 21.51 1/16/19 12/18 CURE, K Adult Spanish books 7.37 1/16/19 12/18 CURE, K Adult Spanish books 73.67 1/16/19 12/18 CURE, K Adult non fiction 32.50 1/16/19 12/18 RIDDLE, M Adult non fiction books 19.29 1/16/19 12/18 CURE, K Adult programs 29.27 1/16/19 12/18 GRIMES, R Advantus Panel Wall Clips pkg 12.43 1/16/19 12/18 Airfare for CNCA 387.60 HUMPHREYS, B 1/16/19 12/18 KEIR, L Anti-Fatigue Mat 59.28 1/16/19 12/18 JENKINS, N Association of State Floodplai 160.00 1/16/19 12/18 CURRIER, R BACKFLOW RECERT/R.CURRIER 195.00 1/16/19 12/18 CORNELIUS, BAGS FOR BACKFLOWS 3.98 S 1/16/19 12/18 MANLEY, M BALL STOP 18.12 1/16/19 12/18 CURRIER, R BAR & CHAIN OIL 27.98 1/16/19 12/18 SEDERLIN, R BATTERIES 1832.35 1/16/19 12/18 SPIRO, L BC.HIGHRISE online database 11 24.00 1/16/19 12/18 MCMAHAN, J BOFA CONSORTIUM MTG 11/28/18 P 16.00 1/16/19 12/18 GIBSON, B BOLLARDS 7765.00 1/16/19 12/18 ERNE, K Baby wipes for cleaning books 7.32 1/16/19 12/18 SOLARES, C Bags for Christmas Parade to h 35.31 1/16/19 12/18 FREY, E Benefit Packet/COBRA Envelopes 14.95 1/16/19 12/18 WORLEY, T Big book holder 180.46 1/16/19 12/18 WORLEY, T Big books 216.91 1/16/19 12/18 MONROE, T Brother tape/Desk Pads/Binder 67.49 1/16/19 12/18 MANLEY, M CALCIUM CHLORIDE/TUBE PATCH 164.25 1/16/19 12/18 HELD, D CALENDARS - HR 125.58 1/16/19 12/18 TURNER, CB LIGHT 18.97 RICK M 1/16/19 12/18 MONROE, T CD-R/Batteries/Labels/Desk pad 138.56
ATTACHMENT 1, Page 29 of 44 City of Springfield Page No: 30 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
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1/16/19 12/18 MELANCON, CDW - IPad - CMO - Councilor M 327.15 R 1/16/19 12/18 MELANCON, CDW - Plantronics Headset - IT 234.28 R 1/16/19 12/18 MELANCON, CDW - Scanner cable - DPW - Mu 3.11 R 1/16/19 12/18 CDW - TV speakers for room 202 -16.22 KENWORTHY, W 1/16/19 12/18 MELANCON, CDW DVD USB Drive - DPW - Enos 27.12 R 1/16/19 12/18 MELANCON, CDW- 2 sound bars - DPW - Butt 60.40 R 1/16/19 12/18 MELANCON, CDW- IPad Pro 12.9 64GB - DPW 972.97 R 1/16/19 12/18 MASSEY, M CHETT for Female stuck at Grey 23.50 1/16/19 12/18 DIEKEN, N CHRISTMAS TREE - LOBBY 68.00 1/16/19 12/18 HAIGHT, D CITY OF EUGENE PARKING - Purch 2.00 1/16/19 12/18 MASSA, T CLEAR FUEL 4.75 1/16/19 12/18 FIFIELD, E COE Mtg Prkg 2.50 1/16/19 12/18 HAMBRIGHT, CONCRETE MIX 15.45 B 1/16/19 12/18 SOLARES, C COffee for meeting with Latino 4.00 1/16/19 12/18 AUSTIN, B CPR for Jennifer Roberts - SMJ 28.00 1/16/19 12/18 WAITE, S CREDIT - CHARGED IN ERROR -107.40 1/16/19 12/18 MCKEE, S Car Wash for Lt. McKee vehicle 10.00 1/16/19 12/18 McGRAW, M Cards for committee members 12.50 1/16/19 12/18 ANTONE, B Case #18-10025 6.89 1/16/19 12/18 ANTONE, B Case #18-10025 - ISB 6.89 1/16/19 12/18 ORTIZ, W Cat litter for ice/labels for 16.48 1/16/19 12/18 CRAWFORD, Certificates for Awards Banque 213.30 J 1/16/19 12/18 FOSSEN, A City photography 2018 800.00 1/16/19 12/18 PASCHALL, J City/SUB Coord Mtg 13.80 1/16/19 12/18 SOLARES, C Clean car and wash for Chiefs 13.00 1/16/19 12/18 WILLIAMS, D Coffee Traveler-RNG Design Mtg 10.00 1/16/19 12/18 BARKER, J Coffee for MWMC Mtg @ WPCF 33.90 1/16/19 12/18 DAVID, E Coffee for foundation meeting 20.41 1/16/19 12/18 ERNE, K Colored paper 11.82 1/16/19 12/18 RIPKA, AMY J Council meeting snacks 6.99 1/16/19 12/18 CRAWFORD, Crash Wrap 134.62 J 1/16/19 12/18 SARRETT, C Creative Cloud Rewnal - IT - C 19.99 1/16/19 12/18 FOSSEN, A Creative Cloud software subscr 49.99 1/16/19 12/18 Credit for TXN : 0006075 -27.69 HUMPHREYS, B 1/16/19 12/18 HELD, D DESK PAD & EXP FILES 11.99 1/16/19 12/18 SPIRO, L DIGITALSIGNAGE 12/11/18-1/11/1 99.00 1/16/19 12/18 SELVEY, E DOCUMENT TRANSLATION 315.00 1/16/19 12/18 DUII Car camera keys 10.00 HUMPHREYS, B 1/16/19 12/18 ERNE, K DVD cleaning pads 45.99 1/16/19 12/18 CRAWFORD, Danner Vet Bills for Cancer 5957.00 J 1/16/19 12/18 VOGENEY, K December Monthly Breakfast Mee 13.75 1/16/19 12/18 ERNE, K Dish soap for break room 5.42 1/16/19 12/18 BORING, R Dispatch desk power base 1022.00 1/16/19 12/18 SOLARES, C Donuts for volunteers for Chri 20.00 1/16/19 12/18 LAUDATI, N Dropbox for use on legislative 450.00 1/16/19 12/18 SOLARES, C Dry Cleaning for 3 tablecloths 50.00 1/16/19 12/18 LUNDBERG, E4:KEYS 69.16 R 1/16/19 12/18 LUNDBERG, E5:WINDOW GLASS CLEANER 44.24 R
ATTACHMENT 1, Page 30 of 44 City of Springfield Page No: 31 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
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1/16/19 12/18 SPIRO, L EIG CONSTANTCONTACT DPW Comm 45.00 S 1/16/19 12/18 SPIRO, L EIG CONSTANTCONTACT MWMC 204.00 1/16/19 12/18 ZEITNER, C EUG to PSP Chris Zeitner 105.80 1/16/19 12/18 MONROE, T Elf for social media - 1.99 1/16/19 12/18 FOSSEN, A Embossed print Springfield Lap 410.00 1/16/19 12/18 FOSSEN, A Employee Recognition Gift Card 75.00 1/16/19 12/18 FOSSEN, A Employee Recognition Gift Card 80.00 1/16/19 12/18 FOSSEN, A Employee Recognition Gift Card 250.00 1/16/19 12/18 FIFIELD, E Eval Committee Housing 1.75 1/16/19 12/18 FOSSEN, A Event Calendar for new web sit 89.00 1/16/19 12/18 HERTZ, C FIRST FRIDAY EVENT SPACE RENTA 45.00 1/16/19 12/18 MCDONALD, FS14 lights 7.80 G 1/16/19 12/18 MCDONALD, FS16 lights 66.50 G 1/16/19 12/18 MCDONALD, FS16 rewire/install 141.07 G 1/16/19 12/18 WORLEY, T Facebook advertising 8.27 1/16/19 12/18 GUSTAVSON, Facebook boost 24.99 L 1/16/19 12/18 GUSTAVSON, Facebook boost 50.00 L 1/16/19 12/18 MONROE, T Fee for banking reciepts for I 39.56 1/16/19 12/18 WEAVER, R Firearms Flashhider 109.54 1/16/19 12/18 CRAIG, L Flash Drives 31.58 1/16/19 12/18 MELICK, B Flipchart Easel - IT - Melick 99.98 1/16/19 12/18 SCHINDELE- Foam board for collection disp 24.00 CUPPLES, C 1/16/19 12/18 KRAAZ, K Food for MWMC Mtg. 22.98 1/16/19 12/18 WEAVER, R Food for suspect #18-10025 8.60 1/16/19 12/18 FOSSEN, A Framing of Women Veterans Post 210.00 1/16/19 12/18 FOSSEN, A Framing of flame sculpture pri 12.00 1/16/19 12/18 WEAVER, R Freight for SWAT items - VA 86.48 1/16/19 12/18 DAGGETT, J GAS FOR METER ANTENNAS 13.99 1/16/19 12/18 BOYATT, T GLENWOOD - Regional Transporta 12.00 1/16/19 12/18 CHAPMAN, GRATE PULLER/VACTOR TRUCK 16.00 MARVIN B 1/16/19 12/18 McGRAW, M Gift shop supplies 28.95 1/16/19 12/18 McGRAW, M Gift shop supplies 170.81 1/16/19 12/18 MELICK, B GoToMeeting Monthly Renewal - 49.00 1/16/19 12/18 MELICK, B GoToMeeting Renwal / Account U 64.81 1/16/19 12/18 BECKER, G H2O Rt Letter Overnight-Salem 24.70 1/16/19 12/18 BOYATT, T HILTON GARDEN INN - Springfiel 13.00 1/16/19 12/18 DIEKEN, N HOLIDAY PARTY DECORATING 22.05 SUPPL 1/16/19 12/18 SEDERLIN, R HYDRAULIC MOTOR 632.01 1/16/19 12/18 DZIERZEK, D Hardware Purchase / IT - IT Ze 315.80 1/16/19 12/18 DZIERZEK, D Hardware Purchase / IT - Zeitn 7.17 1/16/19 12/18 NEUHARTH, Holiday cards for volunteers 30.80 M 1/16/19 12/18 NEUHARTH, Holiday gifts for volunteers 198.00 M 1/16/19 12/18 NEUHARTH, Holiday gifts for volunteers 676.80 M 1/16/19 12/18 NEUHARTH, Holiday stamps for cards 50.00 M 1/16/19 12/18 ZEITNER, C Hotel for ESR DEV Conference C 541.25 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 0.07 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 0.15 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 0.20 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 0.22 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 0.29
ATTACHMENT 1, Page 31 of 44 City of Springfield Page No: 32 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
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1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 0.29 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 0.42 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 0.74 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 0.84 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 1.48 1/16/19 12/18 CURE, K INTERNATIONAL TRANSACTION - Pu 2.24 1/16/19 12/18 MCMAHAN, J ISM WILLAMETTE VALLEY MEMBER D 278.00 1/16/19 12/18 DZIERZEK, D IT / VCenter Renewal / CDWG 7262.42 1/16/19 12/18 GIKAS, K Inmate Supplies for SMJ 87.00 1/16/19 12/18 Ins for airfare to CNCA 26.16 HUMPHREYS, B 1/16/19 12/18 GRIESEL, C International Economic Develop 420.00 1/16/19 12/18 MASSEY, M Inv #124594 - Helmet for Motor 546.43 1/16/19 12/18 CRAWFORD, Inv #54598 120.00 J 1/16/19 12/18 Inv 26671 - 2 cases of 100 not 552.58 HUMPHREYS, B 1/16/19 12/18 KLING, T Ipad Case w/Keyboard-Stouder 112.99 1/16/19 12/18 MCDONALD, JC Lights 19.93 G 1/16/19 12/18 MCDONALD, JC MATERIALS 8.00 G 1/16/19 12/18 MCDONALD, JC slide latch 40.00 G 1/16/19 12/18 SPIRO, L JERRYS HOME Leaf Pickup Pledge 100.00 1/16/19 12/18 CURE, K JR books 42.14 1/16/19 12/18 WORLEY, T JR programs for January 23.69 1/16/19 12/18 CURE, K Jr books 29.48 1/16/19 12/18 WORLEY, T Jr programs for January 6.70 1/16/19 12/18 K9 Expenditure as per Sgt. H - 204.97 HUMPHREYS, B 1/16/19 12/18 K9 Expenditure as per Sgt. H - 349.99 HUMPHREYS, B 1/16/19 12/18 WORLEY, T Kid's club board game design 29.95 1/16/19 12/18 WALKER, R LICENSE RENEWAL/R. WALKER 57.50 1/16/19 12/18 LAUDATI, N Laudati - Booking fee for Unit 11.55 1/16/19 12/18 LAUDATI, N Laudati - United Front Lobbyin 418.80 1/16/19 12/18 LAUDATI, N Laudati - United Front lobbyin 868.80 1/16/19 12/18 RAPPE, T Lunch for DO interview board 51.96 1/16/19 12/18 NEIWERT, M Lunch for EVOC Training 46.00 1/16/19 12/18 BORING, R Lunch for PO Testing 68.50 1/16/19 12/18 BORING, R Lunch for PO Testing oral boar 49.92 1/16/19 12/18 JONES, B Lunch for all at OBOA Conferen 83.38 1/16/19 12/18 DAVID, E Lunch for steering committee 85.00 1/16/19 12/18 BROWN, M MANDATORY BUDGET MEETING 3.00 PARKI 1/16/19 12/18 DAGGETT, J MINICAM & LOCATE BATTERIES 35.54 1/16/19 12/18 BELL, N MONTHLY LICENSE FEE 20.00 1/16/19 12/18 STOUDER, M MWMC Exec Mtg-4 lunches 65.30 1/16/19 12/18 GRIMES, R Manila file folders 1/2 cut;dr 57.23 1/16/19 12/18 LAUDATI, N Mayor - Return ticket from Uni 418.80 1/16/19 12/18 LAUDATI, N Mayor's ticket for United Fron 338.80 1/16/19 12/18 LEWIS, R Membership for City Club 75.00 1/16/19 12/18 CROLLY, G Membership for National Tactic 40.00 1/16/19 12/18 HERTZ, C Membership- SHRM 189.00 1/16/19 12/18 HAIGHT, D Mobile Devise Management Softw 78.00 1/16/19 12/18 VOGENEY, K Monthly Subscription 12.95 1/16/19 12/18 VOGENEY, K Monthly Subscription 55.00 1/16/19 12/18 CRAIG, L Monthly Westlaw Charges 265.00 1/16/19 12/18 MONROE, T Monthly fee for November 2018 169.00 1/16/19 12/18 SELVEY, E NETWORK PATCH CABLE 10.49 1/16/19 12/18 KRAAZ, K NW Quad Office Supplies 184.41 1/16/19 12/18 STEFFEN, C National NEPELRA - Membership 199.00
ATTACHMENT 1, Page 32 of 44 City of Springfield Page No: 33 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
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1/16/19 12/18 STEFFEN, C Natl Conference & Academy 888.00 1/16/19 12/18 JONES, B New Stand Up Desk for Shannon 1251.00 1/16/19 12/18 ERNE, K Notebooks 8.16 1/16/19 12/18 MONROE, T Notory registration for Monroe 40.00 1/16/19 12/18 JONES, B November 2018 State Surcharge 5711.72 1/16/19 12/18 KENT, C November Monthly Subscription 19.95 1/16/19 12/18 JONES, B OBOA Confere4nce Parking 14.00 1/16/19 12/18 BOWLSBY, D OBOA Membership Renewal 550.00 1/16/19 12/18 BARNETT, B ODOT SPEED ZONE/BARNETT 17.28 1/16/19 12/18 MASSEY, M ODOT Safety Conference Registr 50.00 1/16/19 12/18 PRENEVOST, ODOT registration for property 112.00 K 1/16/19 12/18 BELL, N ONLINE ANNUAL SUBSCRIPTION 60.00 1/16/19 12/18 MCMAHAN, J OR PUBLIC PURCH ANNUAL DUES 50.00 1/16/19 12/18 McGRAW, M OR museum association dues 25.00 1/16/19 12/18 MOORHEAD, OSBEELS - Surveyor Registratio 230.00 C 1/16/19 12/18 CRAIG, L Office Calendars 9.35 1/16/19 12/18 ANDERSON, Office Supplies 8.25 K 1/16/19 12/18 ANDERSON, Office Supplies 9.24 K 1/16/19 12/18 JONES, B Office Supplies 14.71 1/16/19 12/18 ANDERSON, Office Supplies 27.81 K 1/16/19 12/18 ANDERSON, Office Supplies 43.00 K 1/16/19 12/18 SOLARES, C Office Supplies 89.90 1/16/19 12/18 JONES, B Office Supplies 163.92 1/16/19 12/18 GIKAS, K Office Supplies for Jail 259.62 1/16/19 12/18 JONES, B Office Supplies for SDC Update 56.40 1/16/19 12/18 GIKAS, K Office Supplies for SMJ 60.81 1/16/19 12/18 JONES, B Office supplies 59.97 1/16/19 12/18 JONES, B Ofice Supplies for SDC Code Up 53.58 1/16/19 12/18 CRAWFORD, Online subscription for Chief 8.62 J 1/16/19 12/18 RIPKA, AMY J Oregon Association of Municipa 60.00 1/16/19 12/18 WORLEY, T Outreach book, supplies, award 181.90 1/16/19 12/18 SELVEY, E PAD HOLDER 6.20 1/16/19 12/18 HAMBRIGHT, PADLOCKS/REKEY 61.20 B 1/16/19 12/18 CURRIER, R PADLOCKS/REKEY 172.92 1/16/19 12/18 SUNDHOLM, PARKING - IT WORK SESSION (KS) 18.50 K 1/16/19 12/18 DIEKEN, N PARKING FOR TRAINING IN EUGENE 2.00 1/16/19 12/18 BROWN, M PARKING-MANDATORY BUDGET 3.00 MEETI 1/16/19 12/18 MCMAHAN, J PARKING-MTG RE PARKING RFP PRO 0.75 1/16/19 12/18 MASSA, T PAVING RISERS 655.00 1/16/19 12/18 DZIERZEK, D PC Purchase / DPW - Engineerin 1462.00 1/16/19 12/18 DZIERZEK, D PC Purchase / DPW - Engineerin 1462.00 1/16/19 12/18 DZIERZEK, D PC Purchase / DPW - R.Gray / C 1462.00 1/16/19 12/18 DZIERZEK, D PC Purchase / DPW - Shared Eng 1532.00 1/16/19 12/18 DZIERZEK, D PC Purchase / FIN - D.Held / C 1033.00 1/16/19 12/18 CURRIER, R PHONE CASE 44.99 1/16/19 12/18 SELVEY, E PLANNER/SHEET 55.72 PROTECTORS/FRAUD 1/16/19 12/18 DRISCOLL, J PROFESSIONAL LAND SURV - Confe 435.00 1/16/19 12/18 MOORHEAD, PROFESSIONAL LAND SURVEYOR 435.00 C CON 1/16/19 12/18 ZEITNER, C PSP to EUG travel Chris Zeitne 105.80 1/16/19 12/18 SOLARES, C Paper plates/cups/napkins/chip 34.92 1/16/19 12/18 KRAAZ, K Parking Downtown Eugene 0.50
ATTACHMENT 1, Page 33 of 44 City of Springfield Page No: 34 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
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1/16/19 12/18 KRAAZ, K Parking Downtown Eugene 2.40 1/16/19 12/18 KRAAZ, K Parking Downtown Eugene 3.00 1/16/19 12/18 KRAAZ, K Parking Downtown Eugene 3.00 1/16/19 12/18 RUST, M Parking at OBOA Conference 14.00 1/16/19 12/18 GRIESEL, C Parking for 2018 Governor's Le 12.00 1/16/19 12/18 GRIESEL, C Parking for Airport Promotion 2.30 1/16/19 12/18 SARRETT, C Past Due Comcast Payment to Re 161.90 1/16/19 12/18 Patrol locker locks - 8 total 93.84 HUMPHREYS, B 1/16/19 12/18 MONROE, T Pizza for Plunge Summit Meetin 70.00 1/16/19 12/18 Police Testing Camera 159.94 HUMPHREYS, B 1/16/19 12/18 RAPPE, T Postage for Internal Inv. 7.25 1/16/19 12/18 AUSTIN, B Printer tray for AC 215.61 1/16/19 12/18 KRAAZ, K Proj. Calendar/Pen Refills 24.80 1/16/19 12/18 WORLEY, T R2R 18.90 1/16/19 12/18 WORLEY, T R2R story kits 9.99 1/16/19 12/18 JENKINS, N REGISTER GUARD CIRCULA - Purch 72.00 1/16/19 12/18 RAIVO, D REMOVE BROKEN KEY 11.00 1/16/19 12/18 BLOMQUIST, RG- Digital subscription 8.62 M 1/16/19 12/18 MASSA, T ROPE/GLOVES FOR JET 28.00 1/16/19 12/18 SOLARES, C Raffle tickets for BWS 5.49 1/16/19 12/18 MURPHY, M Re-certification for CESCL 195.00 1/16/19 12/18 CURE, K Ready to read 19.84 1/16/19 12/18 BLOMQUIST, Recruitment Advertising (2018- 20.00 M 1/16/19 12/18 BLOMQUIST, Recruitment Advertising( 2018- 20.00 M 1/16/19 12/18 FOSSEN, A Refreshments for Councilor Wyl 6.09 1/16/19 12/18 RIPKA, AMY J Refreshments for Councilor Wyl 26.99 1/16/19 12/18 ERNE, K Refund for order that never sh -75.08 1/16/19 12/18 MONROE, T Registration for 2019 CJ Caree 125.00 1/16/19 12/18 VOGENEY, K Renewal of Membership 270.00 1/16/19 12/18 KLING, T Returned iPad Cover-too small -112.99 1/16/19 12/18 WEAVER, R Rifle Battle SIght - SWAT 55.00 1/16/19 12/18 MILLER, T Round Trip-Portland ACWA Mtg 56.00 1/16/19 12/18 MONROE, T Rubber stamp for Notary 34.30 1/16/19 12/18 HAMBRIGHT, S 54TH PATH 59.73 B 1/16/19 12/18 HAMBRIGHT, S 54TH PATH 110.67 B 1/16/19 12/18 CORNELIUS, SHARPEN TRIMMERS 104.00 S 1/16/19 12/18 SEDERLIN, R SHOP BATTERY CHARGER 44.00 1/16/19 12/18 SHRM Membership Renewal - Mugl 189.00 MUGLESTON, T 1/16/19 12/18 LEWIS, R SHipping for property 10.39 1/16/19 12/18 OLSEN, R SIGNS 46.69 1/16/19 12/18 CURRIER, R SIM card contact transfer 5.00 1/16/19 12/18 SEDERLIN, A SIT/STAND DESKTOP 193.98 1/16/19 12/18 MCDONALD, SOCKET HEAD ALLOY 7.50 G 1/16/19 12/18 SEDERLIN, R SPOT LAMP 86.64 1/16/19 12/18 LONG, M SPRAY LICENSE RENEWAL 50.00 1/16/19 12/18 GRAY, K STN4:SUPPLIES TO REPAIR KITCHE 23.65 1/16/19 12/18 LUNDBERG, STN5:KITCHEN SUPPLIES 19.84 R 1/16/19 12/18 LUNDBERG, STN5:KITCHEN TOWELS 3.98 R 1/16/19 12/18 DIEKEN, N SUPPLIES FOR ADMIN HOLIDAY CEL 19.98 1/16/19 12/18 CRAWFORD, Scanned Stamp for records 10.49 J
ATTACHMENT 1, Page 34 of 44 City of Springfield Page No: 35 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
1/16/19 12/18 MONROE, T Service pins for award ceremon 161.25 1/16/19 12/18 LEWIS, R Shipping for Property 5.80 1/16/19 12/18 MONROE, T Shipping for SWAT product from 174.09 1/16/19 12/18 GRAHAM, S Shovel for Inspections 19.99 1/16/19 12/18 ERNE, K Sign holders 61.94 1/16/19 12/18 CRAWFORD, Sit to Stand for Vetter 199.99 J 1/16/19 12/18 KEENE, V Small Business Saturday Parkin 12.00 1/16/19 12/18 KEENE, V Small Business Saturday Promot 4.00 1/16/19 12/18 LANE, E Snacks-RegionalLegalAuthority 9.99 1/16/19 12/18 WEAVER, R Software Renewal - ISB Forensi 530.00 1/16/19 12/18 CURE, K Spanish book club 5.49 1/16/19 12/18 CURE, K Spanish book club 10.98 1/16/19 12/18 CURE, K Spanish book club 223.99 1/16/19 12/18 CURE, K Spanish pop-up book 14.70 1/16/19 12/18 BOYATT, T Springfield City Club 13.00 1/16/19 12/18 NEUHARTH, Staff Birthdays 22.00 M 1/16/19 12/18 AUSTIN, B Stainless steel wire keychains 9.99 1/16/19 12/18 NEUHARTH, Stamp pad 8.90 M 1/16/19 12/18 KEIR, L Stock Photo 1.00 1/16/19 12/18 KEIR, L Stock Photo 13.99 1/16/19 12/18 CRAIG, L Storage boxes, labels 51.63 1/16/19 12/18 GUSTAVSON, Story time supplies 17.69 L 1/16/19 12/18 WORLEY, T Supplies for info center 231.11 1/16/19 12/18 WORLEY, T Supplies for info center 349.99 1/16/19 12/18 SCHINDELE- Surge protector for library te 17.89 CUPPLES, C 1/16/19 12/18 HAMBRIGHT, TARPS/BUNGEE CORDS 354.98 B 1/16/19 12/18 JENKINS, N TLF RHYTHM AND BLOOMS -Hillary 50.00 1/16/19 12/18 HAMBRIGHT, TOOL ROOM SUPPLIES 41.97 B 1/16/19 12/18 SEDERLIN, R TOOLS 48.00 1/16/19 12/18 SEDERLIN, R TOOLS/SUPPLIES 37.84 1/16/19 12/18 KINSEY, C Teen Tuesday snacks 27.14 1/16/19 12/18 ERNE, K Thermal receipt rolls 79.89 1/16/19 12/18 LAUDATI, N Ticketing service fee for Unit 6.62 1/16/19 12/18 WEAVER, R Troy Industries Foding Battle 108.39 1/16/19 12/18 Uniform for Solares/Bates/Aust 3346.54 HUMPHREYS, B 1/16/19 12/18 SARRETT, C VMWare NSX & Horizon Maintenan 18703.86 1/16/19 12/18 VOLGISTICS Subscription 290.00 MUGLESTON, T 1/16/19 12/18 CRAWFORD, Vehicle Registration for Vin # 10.00 J 1/16/19 12/18 WHITE PAINT 20.82 NAWALANIEC, R 1/16/19 12/18 WORKBOOTS-R. NAWALANIEC 174.96 NAWALANIEC, R 1/16/19 12/18 HELD, D WRONG ITEM CREDIT -6.08 1/16/19 12/18 CRAWFORD, Waiting for credit on this cha 51.98 J 1/16/19 12/18 SPIRO, L Walmart Main Street Safety Pro 22.19 1/16/19 12/18 ERNE, K Water kettle 25.64 1/16/19 12/18 CURE, K Welcome baby kits 147.56 1/16/19 12/18 SOLARES, C Window Marker for BWS 2.00 1/16/19 12/18 KINSEY, C YA February book club 61.82 1/16/19 12/18 KINSEY, C YA books 30.95 1/16/19 12/18 KINSEY, C YA teen Tuesday game 25.99 1/16/19 12/18 BAKER, E bags for coin distribution 8.97
ATTACHMENT 1, Page 35 of 44 City of Springfield Page No: 36 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
1/16/19 12/18 SEDERLIN, R batteries 214.90 1/16/19 12/18 SEDERLIN, R battery 116.95 1/16/19 12/18 SEDERLIN, R battery 122.95 1/16/19 12/18 HAMBRIGHT, bike path barricade 19.26 B 1/16/19 12/18 TURNER, bk bath ballast 298.81 RICK M 1/16/19 12/18 MCDONALD, bk unit 145 supplies 57.80 G 1/16/19 12/18 TURNER, blades for LMR 73.94 RICK M 1/16/19 12/18 TURNER, bulbs for bk 35.52 RICK M 1/16/19 12/18 SEDERLIN, R cable ties/hand pad 10.70 1/16/19 12/18 MACAULEY, cables for s. 54th path 88.17 L 1/16/19 12/18 SEDERLIN, R core returns -1715.40 1/16/19 12/18 MASSA, T couplings/tape 55.90 1/16/19 12/18 TURNER, drill bits 9.87 RICK M 1/16/19 12/18 CHAPMAN, elect stck 21.42 MARVIN B 1/16/19 12/18 CURRIER, R excavator rental 654.50 1/16/19 12/18 CALLAHAN, S fasteners/safety 14.83 1/16/19 12/18 KELLER, L filter for upright vac. 9.07 1/16/19 12/18 TURNER, filters for sign shop 8.94 RICK M 1/16/19 12/18 ANDERSON, first aid refill supplies 270.02 J 1/16/19 12/18 MCDONALD, gloves for tool cart/truck 43.19 G 1/16/19 12/18 TURNER, hardware for lmr 44.33 RICK M 1/16/19 12/18 KLING, T iPad Cover/Keyboard-M.Stouder 199.99 1/16/19 12/18 CORNELIUS, irrigation parts 5.85 S 1/16/19 12/18 CORNELIUS, irrigation parts 8.44 S 1/16/19 12/18 CORNELIUS, irrigation parts 15.64 S 1/16/19 12/18 CORNELIUS, irrigation parts 41.43 S 1/16/19 12/18 KELLER, L janitorial supplies 325.06 1/16/19 12/18 KELLER, L janitorial supplies 570.94 1/16/19 12/18 MCDONALD, jc install ballasts 122.00 G 1/16/19 12/18 SEDERLIN, R key copies 14.50 1/16/19 12/18 TURNER, keys 16.25 RICK M 1/16/19 12/18 NIEMEYER, E lane co. training lunch/niemey 9.28 1/16/19 12/18 SEDERLIN, R led beacon 306.48 1/16/19 12/18 POLSTON, J led/step baffle 167.80 1/16/19 12/18 TURNER, library backdoor 55.10 RICK M 1/16/19 12/18 BAKER, E license renewal/e. baker 65.00 1/16/19 12/18 WILLIAMSON, license renewal/j. williamson 57.50 J 1/16/19 12/18 TURNER, lmr/sq dr trim 10.99 RICK M 1/16/19 12/18 TURNER, name plaques for cmo 44.85 RICK M 1/16/19 12/18 VAUGHT, M office supplies 172.20 1/16/19 12/18 ERNE, K pencils 4.18
ATTACHMENT 1, Page 36 of 44 City of Springfield Page No: 37 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
1/16/19 12/18 POLSTON, J permit 220.00 1/16/19 12/18 SEDERLIN, R red label 239.99 1/16/19 12/18 BARNETT, B renewal fees/ b. barnett 315.00 1/16/19 12/18 SCOTT, S renewal fees/s. scott 100.00 1/16/19 12/18 REICHSTEIN, replacement ear buds 12.99 J 1/16/19 12/18 TURNER, replacement sign for city coun 50.00 RICK M 1/16/19 12/18 RAIVO, D replacement tools 77.96 1/16/19 12/18 TURNER, restock graffiti 184.64 RICK M 1/16/19 12/18 MCDONALD, return of supplies -8.18 G 1/16/19 12/18 BAKER, E safety rec. program 109.98 1/16/19 12/18 BAKER, E safety recog gift card 50.00 1/16/19 12/18 BAKER, E safety recog gift cards 30.00 1/16/19 12/18 BAKER, E safety recog gift cards 55.00 1/16/19 12/18 BAKER, E safety recog gift cards 100.00 1/16/19 12/18 BAKER, E safety recog gift cards 100.00 1/16/19 12/18 BAKER, E safety recog program 30.00 1/16/19 12/18 BAKER, E safety recog program 90.00 1/16/19 12/18 BAKER, E safety recog. program 45.99 1/16/19 12/18 NIEMEYER, E sub bkfst/niemeyer/barnett 35.05 1/16/19 12/18 MCDONALD, supplies for FS14 15.27 G 1/16/19 12/18 MCDONALD, supplies for FS14 25.13 G 1/16/19 12/18 TURNER, supplies for LMR 65.79 RICK M 1/16/19 12/18 RAIVO, D sweeper/mower/wash rack 176.24 1/16/19 12/18 NIEMEYER, E te bkfst barnett/bishop/niemey 55.33 1/16/19 12/18 SCOTT, S tools 6.37 1/16/19 12/18 MAY, A tools 9.40 1/16/19 12/18 torch kit for asphalt graffiti 66.31 NAWALANIEC, R 1/16/19 12/18 POLSTON, J track light 20.53 1/16/19 12/18 POLSTON, J track lighting supplies 281.56 1/16/19 12/18 MAY, A ubolt/galv. cap 15.94 1/16/19 12/18 MCDONALD, upgrade to aluminum 2.00 G 1/16/19 12/18 TURNER, water heater/light ballast 1337.32 RICK M 1/16/19 12/18 MACAULEY, white paint 12.46 L 1/16/19 12/18 LONG, M workboots- long 179.20 1/16/19 12/18 CHAPMAN, xmas parade after hours meal-c 21.10 MARVIN B 102,700.38
999596 1/17/19 Kennedy/Jenks Consultants, Inc. 126641 P80095-RNG UPGRADES-THRU 11/23 111534.50 111,534.50
999597 1/17/19 F163891 Inmate Meals 12/21/18 2498.73 1/17/19 FCR003840 Inmate Meals Credit 11/28/18 -463.50 2,035.23
999598 1/17/19 532963 5101/M4; WARMER/TIMER/TIE RODS 1336.14 1/17/19 533027 544/E16; BUCKEL FOR HOSE 302.44 1/17/19 532960 544/E16; NEW SEAT BELTS 1213.50 1/17/19 533024 561/TO3; FAN CLUTCH SOLENOID 372.44 1/17/19 532956 561/TO3; SUSPENSION/PUMP ASY 19991.95 23,216.47
ATTACHMENT 1, Page 37 of 44 City of Springfield Page No: 38 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
999599 1/17/19 129887 FS16: BROKEN SMOKE/HEAT DETECT 464.04 1/17/19 129886 JC: ALARM FIXES FR ANNUAL INSP 660.00 1/17/19 129892 MB: REPAIRS FROM ANNUAL INSPEC 425.53 1/17/19 129888 SHOP: FIRE SYSTEM REPAIRS 285.00 1,834.57
999600 1/17/19 2070829 Inmate Commissary 12/24/18 193.73 1/17/19 2086191-1500119 InmateCommissaryCredit 1/11/19 -10.30 183.43
999601 1/17/19 110872 554 19TH ST - SEWAGE 43.20 1/17/19 110871 MILL RACE OUTFALL AT S 2ND 107.20 150.40
999602 1/17/19 JLA Public Involvement, Inc 18-446-VIDEO2 P41046; WORK THROUGH 11/30/18 456.00 456.00
999603 1/17/19 North West HazMat, Inc. 17754 VAC SERVICE-528 19TH ST 671.25 1/17/19 17753 VACTOR CLEAN DRAINS 19TH&E 502.50 1,173.75
999604 1/17/19 88414 STMT STREET LIGHT ELECTRIC 239.80 12/26/2018 239.80
999605 1/17/19 51831 1-1/2" MINUS / 3/4" MINUS 372.02 1/17/19 51877 3/4" MINUS 73.26 445.28
999606 1/17/19 3676970-1 STMT 725 S 5TH ST - GAS 35.65 12/28/2018 1/17/19 2953029-2 STMT CB: UTILITIES - GAS 456.36 12/28/2018 1/17/19 466497-5 STMT CH GENERATOR-UTILITIES-GAS 23.35 12/28/2018 1/17/19 2143654-8 STMT DP: UTILITIES - GAS 180.93 12/28/2018 1/17/19 JC GAS: 11/26/18- JC Gas: 11/26/18-12/28/18 5351.18 12/28/18 6,047.47
999607 1/17/19 Overhead Door Company, Inc. 0179658-IN BK: OVERHEAD DOOR 4835.00 REPLACEMENT 4,835.00
999608 1/17/19 Swallowtail Spirits LLC 000022 C2216; Concrete Repair Svcs 15800.00 15,800.00
999609 1/17/19 Catholic Community Svcs of Lane Co. 11 C1975;REIMB PORTAPOTTIES/WASTE 210.98 Inc. 210.98
999610 1/17/19 European Motorcycles of Western 5052010 Motorcycle Maint. 98.89 Oregon 1/17/19 6015310 Motorcycle Maint. 320.31 419.20
999611 1/17/19 Sunshine Plant Care 3131 CH: PLANT MAINTENANCE-NOV 130.00 130.00
ATTACHMENT 1, Page 38 of 44 City of Springfield Page No: 39 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
999612 1/17/19 14317529 122618 WATER SERVICE - TRAFFIC 37.72 37.72
999613 1/17/19 Cascade Health Solutions 14161218COS2 C1355; Dec SWC Supplies 2269.29 1/17/19 14161218COS1 C1355; December SWC Admin Fee 21333.33 1/17/19 144165 C2214; Dec Direction EAP 2277.60 25,880.22
999614 1/17/19 Creswell Chronicle 10820 Forfeiture-SPD 18-9233 174.00 174.00
999615 1/17/19 LIBRARY SALES FSPL SALES 129.75 1/9/19 129.75
999616 1/17/19 17442007 CB: MCKENZIE WTRSHED HVAC INSP 100.00 100.00
999617 1/17/19 Moore, Sheri FEB19 Feb 19 Cell/Internet Reimb 85.00 85.00
999618 1/17/19 Woodrow, Marilee FEB19 Feb 19 Cell/Internet Reimb 85.00 85.00
999619 1/17/19 Rolfe,Suzan FALL 2018 TUITION Fall 2018 Tuition Reimb-NCU 2137.50 REIMB-NCU 2,137.50
999620 1/17/19 CNCA CONF - PER CNCA Conf - Per Diem 221.95 DIEM 221.95
999621 1/17/19 INPHO, LLC dba 61146 Annual Service-On Hold 598.50 598.50
999622 1/17/19 3 C2202; Gigabot Live Sess Prjct 708.38 708.38
999623 1/17/19 191200000536 Dental Claims Paid 1/6-1/12/19 3874.40 3,874.40
999624 1/17/19 011419AL AMBULANCE REVENUE 22353.80 22,353.80
999625 1/24/19 F164000 Inmate Meals 12/28/18 2727.69 2,727.69
999626 1/24/19 25368 BULLET DETERMINATION KIT 105.71 105.71
999627 1/24/19 IN53837 C558-B&W\Color Cop 11/25-12/24 13.97 13.97
999628 1/24/19 2075481 Inmate Commissary 12/31/18 276.69 276.69
999629 1/24/19 111099 554 19TH ST - SEWAGE 86.40 86.40
ATTACHMENT 1, Page 39 of 44 City of Springfield Page No: 40 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
999630 1/24/19 INVOICE PERIOD: C2045; P41041 - PHASE 3 12600.00 12/1-12/31 12,600.00
999631 1/24/19 TireHub, LLC 5925239 8-2355018 GY EAGLE RS A POLICE 1147.76 1,147.76
999632 1/24/19 3437 C1684: Jan 2019 Sheltering Svs 3537.10 3,537.10
999633 1/24/19 129896 BK: FIRE SYSTEM WINTERIZATION 1890.00 1,890.00
999634 1/24/19 51907 3/4" MINUS 147.95 147.95
999635 1/24/19 M62788 BK: CUSTODIAL SERVICES 49.08 1/24/19 M62789 CB: CUSTODIAL SERVICES 94.40 1/24/19 M62787 SHOP: CUSTODIAL SERVICES 1719.77 1,863.25
999636 1/24/19 8120486 143 REGULAR TICKETS 150.15 150.15
999637 1/24/19 6015329 Motorcycle Maint. 40.04 40.04
999638 1/24/19 117519 CONCRETE 19.60 19.60
999639 1/24/19 17831 REMOVE WASTE-52ND & HIGHBANKS 18.70 18.70
999640 1/24/19 15479 DEC 2018-FLS PHARMACY MEDS 1872.01 1,872.01
999641 1/24/19 R&S Industrial Supplies, Inc. 165394 SCREWS/WASHERS//COTTER 66.40 PIN/ANC 66.40
999642 1/24/19 OCLC, Inc. 0000638649 CATALOGING/RESOURCE SHARING 1404.64 1,404.64
999643 1/24/19 Technology Association of Oregon 14464 Q4 US Ignite Digital Townsqure 7380.00 7,380.00
999644 1/24/19 McKenzie Defense Consortium LLC 10086 C1211; Dec 2018 DUII Diversion 1590.00 1/24/19 10087 C1211; Dec Indigent Rep 33750.00 1/24/19 10087 Under Min Contract Case Count -19038.00 16,302.00
999645 1/24/19 Hansen,Dawn E. FALL 2018 TUITION Fall 2018 Tuition Reimb-NCU 1425.00 REIMB-NCU 1,425.00
999646 1/24/19 805-436 Annual Exam & Testing 185.00 185.00
999647 1/24/19 801-358 Dec 2018-Preplacement Exams 317.50
ATTACHMENT 1, Page 40 of 44 City of Springfield Page No: 41 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
317.50
999648 1/24/19 SVC186860 CB 444 A HVAC REPAIRS 394.40 1/24/19 SVC187209 SHOP: HVAC 366.00 1/24/19 SVC186897 SHOP: HVAC 624.02 1,384.42
999649 1/24/19 696841CH003 P80092; PROF SVCS THRU 11/30 8766.85 8,766.85
999650 1/24/19 Pacific Power Group 473682-00 FS4: GENERATOR SERVICE 318.70 1/24/19 474426-00 FUEL LINE 69.68 1/24/19 474011-00 RETURN LINE & SEAL 55.82 444.20
999651 1/24/19 17449461 CB: HVAC REPAIRS 1130.00 1,130.00
999652 1/24/19 9821431128 CELL PHONE/IPAD CHARGES 4154.38 4,154.38
999653 1/24/19 Galt Foundation 2207411-1 CMO Temp Help 57.70 1/24/19 2207321-1 CMO Temp Help 80.78 1/24/19 2207384-1 CMO Temp Help 276.96 415.44
999654 1/24/19 Worley, Taylor HIGH DEMAND HIGH DEMAND BKS REIMB-ADULT NF 62.96 BOOKS REIMB 1/24/19 HIGH DEMAND HIGH DEMAND BOOKS REIMB 148.90 BOOKS REIMB 211.86
999655 1/24/19 LIBRARY SALES FSPL SALES 88.75 1/16/19 88.75
999656 1/24/19 10853 Forfeiture-SPD 18-5658 174.00 174.00
999657 1/24/19 Public Safety Center, Inc. 5842491 Plain Holster for 7060 LED 174.92 174.92
999658 1/24/19 SPW201812 OPS & CH LAUNDRY SVC - DEC 773.86 773.86
999659 1/24/19 Brainfuse, Inc. ACH Test ACH Test Transfer 0.01 0.01
999660 1/24/19 McKenzie Defense ACH Test ACH Test Transfer 0.01 0.01
999661 1/24/19 ACH Test ACH Test Transfer 0.01 0.01
999662 1/24/19 Cummins Northwest, Inc. 12-4802 FUEL FILTERS 162.08 162.08
999663 1/24/19 126900 P80062;REC WTR IMPL-THRU 12/14 3776.76 3,776.76
ATTACHMENT 1, Page 41 of 44 City of Springfield Page No: 42 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
999664 1/24/19 450 CH: DEC PIGEON TRAP & REMOVL 200.00 200.00
999665 1/24/19 131059 STMT PHB - BOB STRAUB / MT VERNON 47.06 01/09/2019 47.06
999666 1/24/19 14317517 010919 WATER SVC: EXERCISE ROOM 3.00 3.00
999667 1/31/19 2018-12.ORSP C2172: Dec-Inmate Medical Svs 40426.42 40,426.42
999668 1/31/19 533315 5103/E4; PM SERVICE 804.49 1/31/19 533258 536/E5; ADAPTR/VLVE/SWTCH/HOS 3508.28 1/31/19 533296 536/E5; PM SERVICE 1009.48 5,322.25
999669 1/31/19 00158109 5101/M4; RESEATED RIBON CABLE 50.00 1/31/19 00158151 ENGINE 4; ANTENNA/SWITCH/TST 85.00 1/31/19 00158107 FS4: TESTED STATION INFORMERS 120.00 255.00
999670 1/31/19 Smith Dawson & Andrews, Inc. 1009218 Professional Svcs Q2 FY 19 6489.00 6,489.00
999671 1/31/19 F164099 Inmate Meals 1/4/19 2457.84 2,457.84
999672 1/31/19 Infor Public Sector, Inc. P-5191-USO6A IPS SUITE REST SVC 4/10-9/30 980.69 980.69
999673 1/31/19 Willamette Dental Insurance, Inc. JAN19 January 2019 Active Admin Fee 2988.80 2,988.80
999674 1/31/19 IN53984 ADDITIONAL COPIES 11/29-12/28 27.30 1/31/19 IN53757 C2227;KM C558 COLOR COPIER/PRI 6058.00 6,085.30
999675 1/31/19 USI Northwest 2662215 C2124 Ins Installmt-Oct-Dec 18 17500.00 17,500.00
999676 1/31/19 2082106 Inmate Commissary 1/8/19 198.69 198.69
999677 1/31/19 P80092- P80092-PROGRESS PMT #8 83303.74 PROGRESS PMT #8 83,303.74
999678 1/31/19 5845022 Meth Reagent 600.39 600.39
999679 1/31/19 Newman, Josh BUS PASS REIMB BUS PASS REIMB JAN-MAR 2018 81.00 JAN-MAR 2018 81.00
999680 1/31/19 1238956 P80085:PHASE F-LABORATORY BLDG 210.50 210.50
ATTACHMENT 1, Page 42 of 44 City of Springfield Page No: 43 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
999681 1/31/19 P80085- P80085-PROGRESS PMT #19 418370.78 PROGRESS PMT #19 418,370.78
999682 1/31/19 Northwest Youth Corps 6225 P80083; 7/1-10/31 55100.00 55,100.00
999683 1/31/19 Leahy, Van Vactor, Cox, & Melendy LLP 63774 C821; Jan 19 City Prosc Svcs 26800.00 26,800.00
999684 1/31/19 69037 BLAUER 4650 & Name Tape 94.99 94.99
999685 1/31/19 Legacy Health 161914 Inmate Med Expense 1/22/19 311.84 311.84
999686 1/31/19 52034 3/4" MINUS 227.70 1/31/19 52018 3/4" MINUS 508.86 736.56
999687 1/31/19 CP-00056944 Motorcyle Fuel 1/2-1/13 65.84 65.84
999688 1/31/19 7221-158 & 7221- Inmate Med Expense 12/31/18 1150.00 155 1,150.00
999689 1/31/19 Joe Ellis Construction, Inc. 18-470 Jail Shower Repair 1800.00 1,800.00
999690 1/31/19 LTD BUSS PASS REIMB- 2 - 10 RIDE TICKET BOOK 19.20 REIMB-JAN 19.20
999691 1/31/19 5524 FULL SVC/GASKET/RINGS/PLUGS/ 1076.75 1,076.75
999692 1/31/19 LIBRARY SALES FSPL SALES 24.50 1/23/19 24.50
999693 1/31/19 9821955750 CELL / IPAD CHARGES 1302.24 1/31/19 9821431127 CELL PHONE/IPAD CHARGES 2291.80 1/31/19 9822042443 FIRE - MOBILE COMPUTERS 347.51 3,941.55
999694 1/31/19 MED ADMIN FEE Med Admin Fee Feb 2019 75567.42 FEB 19 1/31/19 86975 Medical Claims Ending 1/15/19 232528.19 308,095.61
999695 1/31/19 G & M JR AV G & M JR AV REIMB: VIDEO GAMES 848.19 REIMB: VIDEO GAMES 848.19
999696 1/31/19 190200000040 Dental Claims Pd 1/13-1/19/19 2688.00 1/31/19 1902600000403 Dental Claims Pd 1/20-1/26/19 39890.20
ATTACHMENT 1, Page 43 of 44 City of Springfield Page No: 44 Disbursement for Approvals Report ID: SPRA109- Run Date: 2/12/2019 From 01/01/2019 Thru 01/31/2019 Run Time: 8:34:27 AM
Check No Check Dt Vendor Name Invoice ID Line Description Payment
42,578.20
999697 1/31/19 Oregon Council for the Humanities ACH Test ACH Test Transfer 0.01 0.01
999698 1/31/19 ACH Test ACH Test Transfer 0.01 0.01
Grand Total: 4,596,190.21
ATTACHMENT 1, Page 44 of 44 AGENDA ITEM SUMMARY Meeting Date: 2/19/2019 Meeting Type: Regular Meeting Staff Contact/Dept.: Meg Allocco/Finance Staff Phone No: 726-3690 Estimated Time: Consent Calendar S P R I N G F I E L D Council Goals: Financially Responsible C I T Y C O U N C I L and Stable Government Services
ITEM TITLE: FISCAL YEAR 2018 COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR)
ACTION REQUESTED: Regular Session: Formally Accept the City’s Fiscal Year 2018 Comprehensive Annual Financial Report
ISSUE STATEMENT: In accordance with Oregon Statues and the City’s charter, the City is required to complete an annual audit and financial statement. The report was presented to the City Council at the February 11th work session, and the Council is asked to formally accept the report at their regular meeting February 19th.
ATTACHMENTS: Attachment 1: City’s Fiscal Year 2018 Comprehensive Annual Financial Report Attachment 2: Communication with Governance at Audit Conclusion
DISCUSSION/ FINANCIAL Grove, Mueller & Swank, the City’s independent auditors, have completed their IMPACT: audit of the City’s Fiscal Year 2018 CAFR and have issued their opinion thereon. Ryan Pasquarella, of Grove, Mueller & Swank, reviewed the audit process, the Independent Auditor’s Report, and the City’s CAFR during the work session.
As a preliminary summary for the Council’s information, you may note that the auditor’s found no material weaknesses in the City’s internal financial controls and they issued an “unmodified opinion” on the City’s financial statements. This means that the City is properly accounting for its resources and using adequate financial controls to help prevent the improper use of those resources.
Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2018 City of Springfield, Oregon
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CITY OF SPRINGFIELD, OREGON
COMPREHENSIVE ANNUAL FINANCIAL REPORT
Fiscal Year Ended June 30, 2018
Prepared by:
Finance Department Accounting Division
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Attachment 1, Page 4 of 214 TABLE OF CONTENTS
Page INTRODUCTORY SECTION
Letter of Transmittal 11-25 Organization Chart 27 Principal City Officials 28 Certificate of Achievement for Excellence in Financial Reporting 29
FINANCIAL SECTION
Independent Auditor’s Report 35-37
Management’s Discussion and Analysis 41-54
Basic Financial Statements:
Government-wide Financial Statements: Statement of Net Position 57 Statement of Activities 58 Fund Financial Statements: Balance Sheet – Governmental Funds 59 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 60 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 61 Statement of Fund Net Position – Proprietary Funds 62 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds 63 Statement of Cash Flows – Proprietary Funds 64 Statement of Fiduciary Net Position – Agency Fund 65 Notes to Basic Financial Statements 66-114
Required Supplementary Information:
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual: General Fund 117 Street Fund 118 Police Local Option Levy Fund 119
Required Supplementary Information Schedules for OPEB, CRP, and OPERS 120-124
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Other Supplementary Information:
Non-major Governmental Funds Combining Statements: Combining Balance Sheet – Nonmajor Governmental Funds 129 Combining Statement of Revenues, Expenditures and Changes in Fund Balance – Nonmajor Governmental Funds 130
Special Revenue Funds: Combining Balance Sheet – Nonmajor Special Revenue Funds 133 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds 134 Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual: Special Revenue Fund 135 Transient Room Tax Fund 136 Community Development Fund 137 Building Code Fund 138 SEDA Glenwood General Fund 139 SEDA Downtown General Fund 140 Fire Local Option Levy Fund 141
Debt Service Funds: Combining Balance Sheet – Nonmajor Debt Service Funds 145 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Debt Service Funds 146 Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual: General Obligation Debt Service Fund 147 Bancroft Redemption Fund 148
Capital Projects Funds: Combining Balance Sheet – Nonmajor Capital Project Funds 151 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Capital Project Funds 152 Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual: Development Assessments Capital Projects Fund 153 Development Capital Projects Fund 154 SEDA Glenwood Capital Projects Fund 155 Street Capital Projects Fund 156
Attachment 1, Page 6 of 214 Enterprise Funds: Schedules of Revenues, Expenses and Changes in Fund Net Position – Budget and Actual: Sewer Fund 159 Storm Drainage Fund 160 Ambulance Fund 161 Booth Kelly Fund 162
Internal Service Funds: Combining Statement of Fund Net Position – Internal Service Funds 165 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position – Internal Service Funds 166 Combining Statement of Cash Flows – Internal Service Funds 167 Schedule of Revenues, Expenses and Changes in Fund Net Position – Budget and Actual: Vehicle and Equipment Fund 168 Insurance Fund 169 SDC Administration Fund 170
Fiduciary Fund: Statement of Changes in Assets and Liabilities – Agency Fund 173
STATISTICAL SECTION 175
Financial Trend Information Net position by component 179 Changes in net position, last ten fiscal years 180-181 Fund balances, governmental funds, last ten fiscal years 182 Changes in fund balances, governmental funds, last ten fiscal years 183
Revenue Capacity Information Assessed value and actual value of taxable property, last ten fiscal years 187 Direct and overlapping property tax rates, last ten fiscal years 188 Principal property tax payers, current year and nine years ago 189 Property tax levies and collections, last ten fiscal years 190
Debt Capacity Information Ratios of outstanding debt by type, last ten fiscal years 193 Ratios of general bonded debt outstanding, last ten fiscal years 194 Direct and overlapping governmental activities debt 195 Legal debt margin information, last ten fiscal years 196 Pledged revenue coverage, last ten fiscal years 197
Attachment 1, Page 7 of 214 Demographic and Economic Information Demographic and economic statistics, last ten calendar years 201 Principal employers, current year and nine years ago 202
Operating Information Full-time equivalent city government employees by function/program, last ten fiscal years 205 Operating indicators by function/program, last ten fiscal years 206 Capital asset statistics by function/program, last ten fiscal years 207
COMPLIANCE SECTION
Audit Comments: Independent Auditor’s Report Required by Oregon State Regulators 213-214
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Introductory Section
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CITY OF SPRINGFIELD, OREGON
FINANCE DEPARTMENT 225 FIFTH STREET ACCOUNTING / REPORTING SPRINGFIELD, OR 97477 ACCOUNTS RECEIVABLE / PAYABLE (541) 726-3705 ASSESSMENTS FAX (541) 726-3782 BUDGETING / TREASURY www.ci.springfield.or.us PAYROLL PURCHASING
January 15, 2019
To the Citizens of Springfield, Oregon:
Local ordinances and state statutes require that the City of Springfield issue a report on its financial position and activity within six months of the close of each fiscal year. In addition, this report must be audited in accordance with auditing standards generally accepted in the United States of America by an independent firm of certified public accountants. Pursuant to that requirement, we hereby issue the Comprehensive Annual Financial Report of the City of Springfield for the fiscal year ended June 30, 2018.
This report consists of management’s representations of the City’s finances. Consequently, responsibility for the accuracy of the data and for the completeness and fairness of the presentation, including all disclosures, rests with management. To provide a reasonable basis for making these representations, management has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse, and to compile sufficient reliable information for the preparation of the City’s financial statements in conformity with Generally Accepted Accounting Principles (GAAP). Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive framework of internal controls is designed to provide reasonable, rather than absolute, assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.
The City of Springfield’s financial statements have been audited by Grove, Mueller & Swank, P.C., a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Springfield for the fiscal year ended June 30, 2018, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Springfield’s financial statements for the fiscal year ended June 30, 2018, are fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report.
GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Springfield’s MD&A can be found immediately following the report of the independent auditors.
Attachment 1, Page 11 of 214 Profile of the Government
The City of Springfield was incorporated on February 25, 1885. The City has a council-manager form of government. The six-member City Council sets overall city policy and goals. The City Council also makes laws, or ordinances, which govern the City. Councilors are nominated from one of six wards and are elected at large for four-year staggered terms. The Mayor, elected at large to a four-year term, is the chief elected officer of the City and is responsible for providing political and policy leadership for the community. The Mayor has no executive power, but presides at City Council meetings and serves as the ceremonial head of the City.
Home to approximately 60,865 people, Springfield is bordered north and south by the McKenzie and Willamette Rivers, covering approximately 15 square miles in Lane County. The Springfield community has rich cultural assets, such as the Springfield Museum and Historic Interpretive Center, Washburne Historic District, Springfield Railroad Depot, Oregon Trail Mural, and Dorris Ranch Living History Farm.
The City provides a full range of municipal services. These services include police, fire, emergency medical services, municipal court, community planning and development, library, wastewater management, stormwater management, general public works, central service administration, and other functions associated with a full-service city.
For financial reporting purposes, the City includes all funds subject to appropriation by the City Council. In addition, the City includes all governmental organizations and activities for which the City Council is financially accountable. Therefore, the financial statements of the Urban Renewal Agency of the City of Springfield, although legally separate, have been blended with those of the City by including them in the appropriate statements and schedules in this report. Other potential component units have been evaluated and determined not to be component units of the City according to the criteria provided by the Governmental Accounting Standards Board.
For financial planning and control, the City prepares and adopts an annual budget in accordance with Oregon law. The law establishes standard procedures for preparing, presenting, and administering the budget. It requires citizen involvement in the preparation of the budget and public disclosure of the budget before final adoption. The activities of all the funds of the City (except the Agency Fund, which accounts only for non-budgeted pass-through monies) are included in the annual budget, as required by state law. The City prepares its budget, as allowed under Oregon law, using the modified accrual basis method of accounting. The legally adopted budget is presented at the departmental level for current expenditures, with separate appropriations established for capital projects, debt service, inter-fund transfers, miscellaneous fiscal transactions, statutory payments, contingencies, unappropriated fund balances, and reserves.
Under the changes made by Measure 50, Oregon’s municipalities now levy their annual property taxes on a partial rate-based levy system. Springfield has been assigned a permanent tax rate of $4.7403 per thousand dollars of assessed valuation for its annual property tax operating levy. This amount can be temporarily overridden through the use of voter-approved serial levies. In November 2012, Springfield voters renewed a special purpose five-year property tax levy for police, municipal court, and jail services at a rate of $1.28 per thousand for five years beginning July 1, 2013. Subsequently, in November 2017, Springfield voters re-authorized that levy for another five years at an increased rate of $1.40 per thousand. In November 2015, voters re-authorized the levy for fire and life-safety services at a rate of $0.36 per thousand beginning July 1, 2016. Springfield still has the authority to levy an additional dollar value property tax levy for the retirement of its voter-approved general obligation bond debt. For the fiscal year
Attachment 1, Page 12 of 214 ended June 30, 2018, the amount of the tax levy for general obligation bonded debt was $0.40 per thousand.
Local Economy
Springfield is located in the southern Willamette Valley of Western Oregon, in close proximity to the Pacific Ocean and Cascade Mountain Range. Springfield is Oregon’s ninth-largest city and the second- largest city in Lane County. Springfield is located immediately east of Eugene and separated only by Interstate 5, which connects Springfield to the Portland metropolitan area and Washington state to the north and California to the south.
The City of Springfield, Oregon continues to see gradual positive impacts of the long economic recovery, with continued patterns of investments in local manufacturing and traded sector activities, increased values in property, momentum in private and public projects, and decreases in city-wide residential inventory and commercial and industrial vacancy rates. Area businesses and local partners continue to play a role in this recovery by investing in existing Springfield facilities and Springfield employees and partnering with one another to improve the business ‘climate’ through sourcing relationships, events, and peer-to-peer support. These investments can be seen clearly in increased interest and use of the Springfield Community Enterprise Zone, a mechanism which incentivizes taxable investment and growth of workforce.
With an emphasis on removing policy barriers to investment in infrastructure and support of existing industry retention and expansion, the City Council continues to champion projects and initiatives which prioritize the economic vitality of the community, improving the lives of Springfield citizens. The economic vitality of Springfield and the financial health of the City government is linked to healthy population growth and the number of quality jobs available in our community (Springfield Economic Look, 2017).
Property Values:
Total assessed property values have steadily increased for the last five fiscal years, increasing by 3% between FY17 and FY18. This is consistent with the increase between FY16 and FY17. In total, FY18 assessed property values in the City of Springfield totaled just over $4.6 billion, an increase of $152 million over FY17.
Source: Lane County, OR Assessment & Taxation Department
Attachment 1, Page 13 of 214 Population Growth:
Springfield population trends have traditionally lagged behind those of the region, with estimated growth over the last 10 years ranging between 0% and 1%. Between 2016 and 2018, the City of Springfield saw a nearly 1% growth, similar to that of Eugene and Lane County at 1.1% and 1.3% growth respectively. Population growth consistently slowed regionally but more significantly in Springfield with only 0.3% growth from 2017 and 2018, bringing the City of Springfield population to 60,865, a difference of 210 community members from 2017. Source: Portland State University; Population Research Center. https://www.pdx.edu/prc/population-reports-estimates These trends may be attributable to a number of variables, including population estimation methodology used by the Portland State University Population Research Center, but also impacts of existing limited housing supply and land, rising costs of construction, and trends in new single and multi-family housing starts. Population growth for the City of Springfield from 2017 through 2018 showed greater increases than years prior. When compared to trends in residential units constructed, the largest increase in new starts occurred two years prior, beginning in 2015.
Job Growth:
Job growth continues to increase in Lane County with unemployment in Springfield decreasing from 4.6% in FY17 to 4.4% in FY18. While slightly higher than the State-wide average of 4.1%, trending remains consistent with state averages over time, and most importantly, on a positive downward trend. Overall, the City of Springfield and Lane County unemployment rates maintain similar trends to those captured state-wide and nationally.
While the continued decline in unemployment within the City of Springfield and greater Lane County is both Source: State of Oregon Employment Department Qualityinfo.org; LAUS significant and promising, other regional indicators continue Reflected as Seasonally Adjusted Average of Year beginning July through June. Typical LAUS Reporting Reflects Calendar Year. to indicate slower overall growth than state averages.
Attachment 1, Page 14 of 214 Springfield Target Industries:
Springfield continues to see industry growth and opportunity in a wide range of nationally projected high output industries through 2024, including the highest projected industry: software publishers. This competitive advantage is of note for Springfield with the significant FY18 impacts of the Springfield Symantec Site downsizing, creating brief opportunity for local talent to be made available for new company expansions. In FY18, the City of Springfield participated in the successful recruitment of two significant technology firms specializing in software publishing and customer service. Both of these firms hired substantial Symantec talent, allowing community members to grow in new opportunities in Springfield and Eugene. These efforts will continue with substantial goals that may create a brief influx of employment talent available on the local labor market. The downsizing of Symantec also created opportunities for nearby existing Springfield employers, like IEQ Technologies and Royal Caribbean Cruises Ltd., to hire much desired and well trained talent. In FY18, Royal Caribbean was estimated to employ 800 people.
In FY18, the City of Springfield maintained a focus on local industry trends, prioritizing target industries for economic development with large footprints from a physical, economic, and employment standpoint. Springfield target industries include; advanced timber manufacturing, technology, craft food and beverage, and medical technology.
Springfield Significant Industry:
The Springfield traded sector target industries are reflective of both future goals and also existing significant economic footprints. Industry location quotients (LQ) quantify the relative “concentration” of an industry compared to other areas within the United States. A LQ of zero indicates that a particular region is no more or less likely to host an industry than any other region. Where an area has a concentration of industries at a higher LQ, the area is demonstrating an area of industry density or specialty.
The Springfield target industries are, primarily, reflective of industries with high local LQs, illustrating that Springfield already offers existing infrastructure, workforce, supply chains, and opportunities to facilitate successful operation and growth within these industries. Source: IMPLAN ES202 data, Bureau of Labor Statistics Employment 2015
Attachment 1, Page 15 of 214 Springfield Industry Employer Sampling:
The City of Springfield’s positive relationships with existing employers is a hard-earned and critical resource in fostering trust and facilitating opportunities to support growth and expansion of those industries and, specifically, employers. Employment data specific to an individual private employer is highly sensitive and considered protected information by the State Employment Department. Any provision of listed private employers with directly attributed private employment numbers would be speculative and at the risk of compromising established long-term relationship. A sample list of significant employers and estimated employment numbers is provided below based on information voluntarily and knowingly provided by Springfield employers.
Industry Employer 2018 Estimated + / - 2017 Average Annual Over Estimated Employees 2017 Average Annual Employees Public Sector Springfield Public Schools 1380 + 1241 Public Sector City of Springfield 400 - 410 Public Sector Willamalane 360 - 381 Public Sector State Government 310 + 308 Public Sector Federal Government 207 + 171 Medical Services Peace Health Corporation 3500 - 5500 Medical Services McKenzie-Willamette Medical Center 940 + 880 Wood Products Top 3 Wood Products Employers 780 + 522 Technology Top 3 Technology Employers 1200 - 1800 Food & Beverage Top 3 Food Beverage Employers 410 + 400
Source: Public Sector employer estimates provided by the State of Oregon Employment Department. All other private employer estimates are considered protected information by the State Employment Department and reflective of estimates gathered through standard business retention efforts.
Springfield Significant Event Sampling:
Manufacturing; Wood Products, Food and Beverage, and General Manufacturing:
• Swanson Lumber Mill Rebuild – The Swanson’s Group mill rebuild continues to be an example of Springfield’s incredible will and innovation. The rebuild, following a devastating 2014 fire, was completed and back in production by 2016. The mill continues to add state of the art equipment and jobs, showcasing one of the highest technology manufacturing facilities on the west coast. The site includes a new 330,000-square-foot veneer plywood layup operation, over 200 employees, and an investment estimated at over $55 million in facility and equipment. The site is a beneficiary of the Springfield Community Enterprise Zone which provided a five-year extended property tax abatement. The first non-exempted property tax year will be 2022.
Attachment 1, Page 16 of 214 • International Paper – In early FY16, the City of Springfield and Lane County authorized a five- year enterprise zone property tax abatement to International Paper. This authorization supported the estimated $101.6 million facility upgrade at their 42nd Street area paper mill. This investment received the first tax exemption in 2017 and 2022 will be the first non-exempted property tax year. The site currently employs over 275 employees and is responsible for the manufacturing of kraft liner/containerboard, supplying to key customers around the world (Pacific Northwest, California, Japan, Korea and China).
• Cross Laminated Timber and the Glenwood Riverfront – Developing the Glenwood Riverfront project area and site infrastructure to connect the community to the river continued as a priority initiative for the City of Springfield, with an emphasis on successfully completing the negotiations and acquisition of key properties. These negotiations were completed in FY18, paving the way for a final acquisition and future development of infrastructure, the Cross Laminated Timber Parking Structure, and a mix of housing, commercial and hospitality development. The marketing of the site and recruitment of development partners will begin in FY19.
• Franz Bakery – Franz Bakery (owned by United States Bakery) moved forward in FY18 with the selection of their Springfield-Glenwood site as the location for their next substantial company investment. The determination to invest in the Springfield bakery was supported by the City with the use the Springfield Community Enterprise Zone extended abatement. The project, set to begin construction in FY19, will include an estimated $20 million facility expansion, increasing their facility to over 200,000 square feet from the current 150,000 square feet. The project anticipates adding 45 new full time employees and a new organic breadline. The project will be completed and the new bread line placed into service during FY19. Currently, Franz employs approximately 220 full-time employees.
• Hyland Mid-Springfield Industrial Park – In FY18, John Hyland Construction, Inc. began and completed construction of much needed high value and high demand industrial business space in multiple areas of Springfield. The new units at the High Banks Business Park, located just north of High Banks Road and 52nd Street, offer opportunities for a mix of small to medium sized manufacturing firms and are leasing almost immediately, showing the continued strength of the local manufacturing industry.
Healthcare:
• McKenzie-Willamette Medical Center – The Mckenzie-Willamette Medical Center, located at 1460 G Street, continued construction of their major additions and renovations to hospital facilities in Springfield Mohawk area. The project has added nearly 153,000 square feet of space and an additional 56,000 square feet of renovations to the existing structure. The project has created private patient rooms for all patients, added private exam and trauma rooms in the Emergency Room, constructed a new patient tower with new entrance, lobby and housing a new neonatal NICU (4-bed level II neonatal intensive care unit), expanded surgical and cardiovascular units, and beds for medical and surgical patients. The cardiovascular program and chest pain center has doubled in size from eight to 16 total beds. Estimated to cost of nearly $80 million, the three-year project is nearing the final completion, estimated in early FY19.
• Oregon Medical Labs & PeaceHealth – In late FY17, PeaceHealth sold a significant portion of their laboratory business to Quest Diagnostics, a New Jersey based for-profit. As part of this sale, services, employees, and local resources were maintained in the region but shifted to Quest Diagnostic ownership during FY18. This FY17 sale/acquisition impacted FY18 PeaceHealth
Attachment 1, Page 17 of 214 laboratory employment numbers, with some existing employees and also new hires becoming employees of Quest Diagnostics.
Technology:
• Symantec – A substantial employer in the Springfield area for over 25 years, Symantec Corporation underwent substantial downsizing during FY18. By the end of FY18, the company had maintained an estimated employment count of 150 in their Springfield facility. The City of Springfield worked closely with the firm during this timeframe to strategically position the building and employees for future success through the transition and into targeted opportunities. While the downsizing is significant, substantial new opportunities and partnerships are targeted for the site in FY19.
Leisure, Hospitality and Mixed-Use:
• Transient Room Tax Collections – Transient Room Tax (TRT) revenues in FY18 remained consistent with those received in FY17. While revenues have steadily increased during the recent years of economic recovery, FY17 and FY18 saw a slight 3% decrease in annual revenues, which was both unsurprising and anticipated due to a number of projects and trending Source: Travel Lane County environmental conditions. Beginning in FY18, reconstruction of the nearby Hayward Field resulted in the loss of traditional track events which previously contributed to peak hotel/tourism seasons. Additionally, Oregon wildfires substantially impacted Springfield during the first quarter of FY18, contributing to an overall direct and indirect economic impact for Springfield and the broader region with an estimated 3,000 overnight stays lost, tourism related events canceled, and visitor spending impacted. It is estimated that the Springfield TRT impact in the month of September 2017 alone to be over $20,000. Overall, Springfield hotel occupancies in FY18 remained flat over FY17 at 68%. The average daily rate (ADR) fell by just over 1%, resulting in a FY18 Source: Wildfire Smoke Impact; NASA WorldView, August 29, 2017 - Oregon ADR of $97 ($98 in FY 17). These are likely reflections of a decrease in regionally held large sporting events, new hotel room inventory added in nearby City of Eugene, and seasonal weather and environmental impacts.
Attachment 1, Page 18 of 214 • Glenwood Fairfield Inn & Suites – As part of a City and Urban Renewal Agency land assembly project, several key properties in Glenwood were identified, assembled, prepped and sold to Alko Investments, LLC. Following the 2015 opening of a Candlewood Suites on the site, the City of Springfield sold the remaining 1.3acres to the same company which opened a second hotel in FY18, a Marriott-branded Fairfield Inn and Suites with 81 rooms and an indoor/outdoor swimming pool, bringing the total rooms available at the development to 175 rooms. The addition of the new Fairfield Inn and Suites properties contributed positively to FY18 Springfield Transient Room Tax revenues, helping to balance, in part, the impacts of regional economic and environmental variables.
The developer, Alko Investments, LLC, continues to pursue a third phase of the project at the site which is anticipated to begin in FY19.
• The Award Winning Franklin Blvd Reconstruction Project – Franklin Blvd Phase I reconstruction broke ground in FY17 and completed construction in May of 2018, four months ahead of schedule and within budget. The project, consisting of a complete realignment, upgrades to the street and adjacent property owner driveways, two roundabouts, stormwater facilities, sidewalks, bike facilities, bus transit facilities and additional future capacity, signals the coming years of City investment in the redevelopment of the Glenwood area. Following completion, the project and project manager were awarded the 2018 American Public Works Association Project of the Year Award in the category of Transportation in the $5 million to less than $25 million. This project was funded in combination by the City of Springfield, Springfield Economic Development Agency, and the State of Oregon.
Community Placemaking:
• Incentivizing Housing Development Through Springfield’s Affordable Housing Strategy – Beginning in FY18 and extending through FY19, the City of Springfield will offer Systems Development Charge payments on behalf of developers building the newly permitted Accessory Dwelling Units (ADUs). This waiver is intended to reduce the cost to construct much needed housing while incentivizing the use of the newly Council approved smaller housing type. To support this goal, planning staff worked tirelessly with the community and City Council to revise and amend the Springfield Development Code, making it easier to build ADUs within the City. These amendments took effect in FY18.
Attachment 1, Page 19 of 214 Long-term Financial Planning
The City’s long range financial planning efforts mirror many other cities by producing trend line projections for both revenue and expenditures based upon individual analysis of both primary revenue and expenditures. As the economy continues to recover in the private sector, it has a positive influence on certain aspects of the City’s projections. However, there are also other areas where, as a public agency, it has been important to recognize the difference between where there is merely a short time-lag between the benefits of the recovery in the private and public sectors and where there is more likely a more significant long-term shift in the availability of certain resources for services.
Financial policies are central to a strategic, long-term approach to financial management. Currently, the City of Springfield has a three-page document representing the Financial Management Policies and recently initiated a project to review the fiscal health of our organization starting with a review and revision of outdated policies. The current City policies have three different update characteristics; these are: (1) policies that conflict with current practices; (2) policies that are simply out-of-date; and (3) policies that require clarification. Additionally, there are important policies that are not currently addressed, as well as policies that are better left to administrative process.
The Finance Department identified nine policies for potential revision with six completed to date. Our objective is to update other financial policies in order to develop a strategic, long-term approach to: (1) minimize the cost of government and reduce financial risk; (2) maintain appropriate financial capacity for present and future needs; and (3) ensure the legal use of financial resources through an effective system of internal controls.
Another objective of the policy reviews was to better understand how budget decisions impact the long- term stability of the City’s financial position. A critical component is the make-up of the different accounting funds and how each has its own unique external forces that can impact its financial stability. The last recession did not treat all funds equally and lessons can be learned about the early identification of stress signs and what can be done to be able to respond in a timely manner. A part of this exercise is to ensure that staff is providing adequate guidance for the Council and Budget Committee in these matters.
The City’s major operating funds for General, Building, Sewer, and Stormwater purposes all meet current Council adopted policies for maintaining adequate contingency and working capital. The City has two operating funds, the Street Fund and the Ambulance Fund, that do not fully meet the guidelines for maintaining adequate contingency and working capital at this time; however, City staff are making these two funds the top priority in its fiscal health exercise.
In conjunction with the fiscal health exercise, the City is also entering its sixth year of a program called ‘priority-based budgeting’ which attempts to help make stronger correlations between the Community and Council-desired results and the prioritization and use of available resources. With the combining of the fiscal health and priority-based budgeting efforts, the City is attempting to expand its window of planned financial stability from the 1-3-5-year window to a 5-10-15-year window. During fiscal year 2018, staff worked with the City Council to update its three-to-five-year strategic outcomes that are in response to the longer term Council goals.
In October 2018, staff scheduled a budget workshop with the City Council to discuss and receive direction on the next 5-year financial strategy that would begin with FY20. To prepare this workshop, projections and analytic data was updated to provide Council with the clear understanding of what strategies could best accomplish the goal of a sustainable financial future in FY24. The accompanying data indicated that many of the City services requiring additional resources through taxes are not seeing a growth in projected resources that able to support the expected cost increases due to labor contracts and
Attachment 1, Page 20 of 214 inflationary pressures. Using historical trends, expenditure growth is estimated to outpace revenue growth by about 2%. For local governments in Oregon, such as Springfield, there is a dependency on the health of the housing and construction segment of the economy to support sustained growth. Recent planning and building activity for the City is indicating that there is a renewed confidence thathousing activity for the community may allow for improved numbers. Major remodel/rebuilds for three large local commercial enterprises have shown an economic commitment to this area by three major employers. The real market value for the City rose by just over 8% for the current year.
Utility enterprise operations such as sanitary sewer and stormwater, where there is the ability for the Council to make choices about raising monthly fees, have been better able to increase revenues to meet expenditure needs. Throughout this period, the combination of tempering expenditures with modest rate increases has allowed these enterprises to continue their vital maintenance needs.
The City updates it Capital Improvement Program (CIP) every two years and will be embarking on the latest update soon. Capital projects for the sanitary and stormwater programs are continuing to occur on schedule and have secure funding for the next CIP cycle. After borrowing funds in the early 2000’s to catch up on capital needs, these utilities have been able to establish adequate reserves to meet current needs.
The City’s capital resources for street improvements have not been able to match capital needs and the City asked voters for the approval of a general obligation bond in November of 2018, which passed with 55% voter approval, to address the most immediate needs. The bond proceeds will fund the next street improvement projects spanning the next five years.
New development pressure in two recently expanded urban growth boundary areas will begin to occur soon with a need for infrastructure expansion. Additional public/private partnerships are being explored as a way to narrow the gap between resources and project costs.
Indicators of economic recovery from the private sector are still seeing mixed results for franchise and right-of-way payments received from doing business in the community. None of the four major franchise companies have shown continuous growth during the five-year period. Two have appeared to have reached a plateau at this time and may begin to show some signs of recovery while the continued economic pressures are evident in certain sectors. The City is utilizing a financial planning strategy for revenues that indicates that many of our charges for services and franchise fees have reached a level of stability, albeit lower. Our new model of projecting revenues is taking a more conservative approach and not projecting a return to the previous level of development activity. Many of the charges for services that the City is dependent upon to indicate a healthier economy rely on a strong and stable housing market while many indicators point to this being one of the last sectors of the economy to realize a recovery.
Public Safety Services:
The City continues to have two special-purpose taxing levies approved by the voters. Both levies were initially approved in 2002 and have been re-authorized by citizens several times. The levy for fire services allows the City to operate a fifth engine company for first response and fire services and was last approved for an additional five years beginning in FY17. The levy for police services funds additional services for patrol, dispatch, records and our municipal jail. The citizens recently renewed the police levy for an additional five years beginning in FY19.
Attachment 1, Page 21 of 214 Urban Renewal:
Within the past eleven years, the City has initiated the formation of two urban renewal districts within our community. One is for the core downtown area and the other is for the Glenwood area, located immediately adjacent to downtown and across the river. The formation of the two urban renewal districts is important to the City’s strategy for attracting new or additional commercial and industrial businesses to our area. In the recent past, the City has adopted both a Glenwood Refinement Plan and a Downtown Revitalization Plan. For the Glenwood District, the City was awarded a $6 million transportation grant from the State which will be matched by $3.6 million from the City to complete Phase I of the planned improvement for Franklin Boulevard. Construction began in June 2017 and was completed in FY18. For this District, the Council has prioritized the establishment of the boundaries for the Willamette Greenway setbacks, the installation of a riverfront path, and is working to attract an initial developer for the riverfront property. The District recently expended $5.6M to acquire property to aid in the solicitation of a developer for the first phase of a major development along the riverfront.
For the Downtown District, the City has completed the second phase of the Improved Pedestrian Lighting Project as well as transportation project improvements for the core Downtown area. Also, in response to requests by Downtown merchants, the City has redesigned its parking program to include free on-street timed parking and available paid parking permits for City-owned lots. Both of these projects are a subset of the larger Main Street Visioning Project. The Urban Renewal District Board has no immediate plans for either the Glenwood or Downtown District to borrow additional resources at this time.
Capital Improvements:
The City of Springfield’s Capital Improvement Program (CIP) is a five‐year Community Reinvestment Plan which describes the funding and construction of City public facilities. The Council biennially approves a list of public projects, such as transportation and streets, wastewater, stormwater, and buildings and properties, which are programmed for planning, design, and construction in the next five years. Programming in the CIP is based upon the most-current estimates of available funding. Actual funding decisions are made during the City’s annual budgeting process. These projects are aimed at improving neighborhoods, providing for economic growth, improving traffic safety, and maintaining the existing City infrastructure and facilities. Some of the major projects in each of these program areas include the following:
Transportation and Streets:
• Street Preservation Program – In November 2018 Springfield voters passed a $10 million general obligation bond to be dedicated to preservation of several arterial and collector streets throughout the City. It is anticipated that the bond proceeds will allow the for an overlay preservation treatment to be completed on approximately 4.7 miles. All construction is anticipated to be completed by 2022. In addition to preserving the identified segments, American with Disabilities Act facilities will be updated as required. Following is the list of projects identified in the Bond documents:
Street Length (feet) Estimated Cost Olympic Street 3,700 $1,650.000 Centennial Boulevard 2,600 $700,000 Commercial Street 450 $85,000 42nd Street 2,750 $855,000 Thurston Road 5,800 $2,500,000 High Banks Road/58th St. 4,400 $1,700,000 14th Street 1,250 $305,000 Mohawk Boulevard 3,800 $2,100,000
Attachment 1, Page 22 of 214 • Virginia-Daisy Bicycle Boulevard/Virginia-Daisy Preservation – The City of Springfield partnered with the University of Oregon's 2011-2012 Sustainable City Year Program to plan Virginia/Daisy corridor bike boulevard improvements. Safety treatments along the entirety of the corridor may include: increased signage to slow vehicles and identify the space as a bicycle boulevard, striping of bicycle lanes, sharrows, traffic calming infrastructure (e.g., bulb-outs), and intersection treatments (e.g., mini-roundabouts). In 2015, the City received a $0.7 million State grant to implement this project. Additionally, the City has received $0.5 million in Surface Transportation Preservation – Urban (STP-U) funds to facilitate a surface preservation project on the corridor that will be completed in advance of the bicycle boulevard project. Due to funding constraints, the project has been split into three phases, with the first phase (42nd Street east to Bob Straub Parkway) currently in design and planned for construction in FY 2020. Two future phases (the 42nd Street Roundabout and 32nd Street to 42nd Street) will be completed in future years as transportation funding is secured.
Wastewater:
• CMOM Planning and Implementation – The City continues to make the repair, rehabilitation, or replacement of older wastewater pipes throughout the City a high priority in the Capital Improvement Program in an effort to reduce leakage of ground water into the system. The City continues to work on implementation of its Capacity, Management, Operations, and Maintenance (CMOM) program to remain in line with both State and Federal regulations. A flow monitoring plan and update of the collection system models is currently underway, and will lead to the 2008 Wastewater Master Plan update in future years.
Stormwater:
• 42nd Street Levee Study – An initial study has been completed which identified several existing deficiencies. It also identified areas for further study and investigation of the condition of the High Banks Road (42nd Street) Levee to identify any structural or non-structural deficiencies and to evaluate the potential for obtaining federal accreditation of this dike as a flood control facility under the National Flood Insurance Program and for compliance with the National Levee Safety Program. In October 1983, the City entered into an Agreement with the Soil Conservation Service for the operations and maintenance of the High Banks Road Dike that was constructed by Lane County in the 1950's adjacent to what is now known as 42nd Street. This dike provides flood control protection for areas of Springfield north of Highway 126 and west of 42nd Street from McKenzie River flooding. The Federal Emergency Management Agency (FEMA) has developed an accreditation program for levees that are relied upon under the National Flood Insurance Program (NFIP) and the National Levee Safety Committee has developed recommendations to Congress for a National Levee Safety Program.
• Channel 6 Flood Insurance Rate Map (FIRM) Update / Channel 6 Phase II – The Master Plan and an evaluation and update to the Flood Insurance Rate Map (FIRM) have been completed. Phase II will implement the Council approved Master Plan. Implementation will begin with an upgrade of several culverts to improve water flow and mitigate potential flooding.
• In addition to the above major projects, several other projects are also already budgeted and are currently in process or scheduled, including: Glenwood Stormwater Master Plan, Stormwater Channel Improvement, 5th Street/EWEB Path Storm Pipe, Mill Street Reconstruction, and Franklin Boulevard Phase II design.
Attachment 1, Page 23 of 214 Major Initiatives
The City Council goals for this year, along with some of the more significant activities and projects addressing those goals, are as follows:
Provide Financially Responsible and Innovative Government Services
• Urban growth boundary expansion to meet industrial zone employment needs • Infrastructure enterprise funds meet operating and capital requirements • Information technology infrastructure is available • Enhancements and customizations to existing applications will meet customer expectations
Encourage Economic Development and Revitalization through Community Partnerships
• There is growth in the level of Glenwood Urban Renewal investment • There is growth in the level of Downtown Urban Renewal investment • Room tax receipts are meeting their set outcome measure • The infrastructure needed for growth is identified and planned • Target areas are planned and zoned for redevelopment to attract new business and attractions and/or eliminate blighted areas • Opportunities for affordable and decent housing are increased through partnerships with non-profit housing developers and providing assistance to low and very low-income citizens throughout the community
Foster an Environment that Values Diversity and Inclusion
• Percent of proposers on Public Works formal solicitations that self-identify as minority, women, or emerging small businesses (MWESB) • City supports and encourages inclusion in advertisements for open positions, procurement and budgetary objectives • Effective and appropriate language services are provided while at the Springfield Municipal Court • Percent of qualified applicants who meet City’s workforce diversity goals
Strengthen Public Safety by Leveraging Partnerships and Resources
• High priority calls are dispatched within 60 seconds of receipt • Medium priority calls are dispatched within five minutes of receipt • Low priority calls are dispatched within 10 minutes of receipt • Crime rate for property crimes is decreasing • Emergency ambulance responses are within eight minutes • Fire responses are within five minutes
Maintain and Improve Infrastructure and Facilities
• Planned infrastructure maintenance is performed • Preservation projects are completed on schedule • Out-of-service signalized intersection repaired within 48 hours of reporting • Capital projects are constructed to meet expanding needs
Attachment 1, Page 24 of 214 Attachment 1, Page 25 of 214
Attachment 1, Page 26 of 214 CITY OF SPRINGFIELD
Organization Chart
Citizens of Springfield
Mayor and City Council
City Attorney City Manager Municipal Judge
Development and Public City Manager’s Office Works
Finance Fire and Life Safety
Human Resources Information Technology
Library Police
Attachment 1, Page 27 of 214 City of Springfield, Oregon
Principal City Officials June 30, 2018
Elected Officials
Mayor Term Expiration
Christine Lundberg 2031 2nd Street December 31, 2020 Springfield, OR 97477
Council Members
Sean VanGordon 2327 Clear Vue Lane Ward 1 December 31, 2022 Springfield, OR 97477
Hillary Wylie 339 S “E” Street Ward 2 December 31, 2018 Springfield, OR 97477
Sheri Moore 1955 16th Street Ward 3 December 31, 2020 Springfield, OR 97477
Leonard Stoehr 4157 Glacier Drive Ward 4 December 31, 2020 Springfield, OR 97478
Marilee Woodrow 1009 South 59th Street Ward 5 December 31, 2022 Springfield, OR 97477
Joe Pishioneri 961 South 70th Street Ward 6 December 31, 2020 Springfield, OR 97478
Administrative Officials
Gino Grimaldi City Manager Robert J. Duey Finance Director
Attachment 1, Page 28 of 214 Government Finance Officers Association
Certificate of Achievement for Excellence in Financial Reporting
Presented to City of Springfield Text38: Oregon
For its Comprehensive Annual Financial Report for the Fiscal Year Ended
June 30, 2017
Executive Director/CEO
Attachment 1, Page 29 of 214
Attachment 1, Page 30 of 214
Financial Section
Attachment 1, Page 31 of 214
Attachment 1, Page 32 of 214
Independent Auditor’s Report
Attachment 1, Page 33 of 214
Attachment 1, Page 34 of 214
475 Cottage Street NE, Suite 200, Salem, Oregon 97301 (503) 581-7788
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor, Members of the City Council and the City Manager City of Springfield 225 5th Street Springfield, Oregon 97477
Report on Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Springfield, Oregon (the City) as of and for the year ended June 30, 2018, 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 fraud or error. 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from 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 City’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 City’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 basis for our audit opinions.
Attachment 1, Page 35 of 214
Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Springfield, Oregon, as of June 30, 2018, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance 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 (MD&A), schedule of revenues, expenditures, and changes in fund balance – budget to actual for the general fund, street fund, and police levy fund and the required supplementary information schedules for OPEB, CRP, and OPERS as listed in the table of contents 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 MD&A and the required supplementary information schedules for OPEB, CRP, and OPERS 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. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The schedules of revenues, expenditures, and changes in fund balance – budget to actual for the General Fund, Street Fund, and Police Levy Fund are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basis 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 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 budgetary comparison information is fairly stated in all material respects in relation to the basic financial statements as a whole. Other Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The other supplementary information, introductory section, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The other supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such 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 other supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Attachment 1, Page 36 of 214
The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards
Reports on Other Legal and Regulatory Requirements In accordance with Minimum Standards for Audits of Oregon Municipal Corporations, we have issued our report dated January 15, 2019, on our consideration of the City's compliance with certain provisions of laws and regulations, including the provisions of Oregon Revised Statutes as 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.
GROVE, MUELLER & SWANK, P.C. CERTIFIED PUBLIC ACCOUNTANTS
By: Ryan T. Pasquarella, A Shareholder January 15, 2019
Attachment 1, Page 37 of 214
Attachment 1, Page 38 of 214
Management’s Discussion and Analysis
Attachment 1, Page 39 of 214
Attachment 1, Page 40 of 214 MANAGEMENT’S DISCUSSION AND ANALYSIS
This section of the City of Springfield’s annual financial report presents our discussion and analysis of the City’s financial performance during the fiscal year ended June 30, 2018. Please read it in conjunction with the City’s financial statements, which follow this section.
FINANCIAL HIGHLIGHTS
• The City’s total assets and deferred outflows of resources at June 30, 2018 decreased $2.2 million from $339.0 million to $336.8 million, or 0.7% from the prior year. This decrease in total assets and deferred outflows of resources was primarily due to a $5.6 million decrease in the carrying value of capital assets and a $7.5 million decrease in deferred pension outflows offset by an $8.7 million increase in cash and investments, a $1.4 million increase in receivables and a $0.5 million increase in deferred OPEB outflows.
• The City’s total liabilities and deferred inflows of resources decreased by $4.5 million from $120.4 million to $115.9 million, or 4.0% from the prior year. This decrease was primarily due to a $1.7 million decrease in bonded debt and a $3.4 million decrease in the City’s net pension liability offset by a $0.5 million increase in deferred OPEB inflows.
• The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources by $220.9 million at the close of fiscal year 2018. Unrestricted net position totaled $16.7 million with the remainder of the City’s net position invested in capital assets ($176.1 million) and restricted for capital projects, public safety, transportation, community development, debt service, and other purposes ($28.1 million).
• At June 30, 2018, the City’s governmental funds reported a combined ending fund balance of $32.0 million, an increase of $6.6 million (20.7%) from the prior year. Of this total amount, $8.4 million (26.2%) constitutes unassigned fund balance which is available for spending at the government’s discretion, $23.3 million (72.8%) constitutes either restricted, committed, or assigned fund balance which is not available for new spending because it has already been committed to another purpose, and the remainder of the fund balance, $0.3 million (1.0%) is in a nonspendable form.
• At the end of fiscal year 2018, the unassigned fund balance in the General Fund was $8.4 million which was 23.6 % of total General Fund expenditures.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City of Springfield’s basic financial statements. The City’s basic financial statements comprise three components:
• Government-wide financial statements • Fund financial statements • Notes to the basic financial statements
Government-wide Financial Statements
The government-wide financial statements report information about the City as a whole using accounting methods similar to those used by private-sector companies. The statement of net position presents information on all of the City’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference 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.
Attachment 1, Page 41 of 214 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).
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 • Fire and Life Safety • Police • Library • Development and Public Works
The business-type activities of the City include:
• Sewer • Storm Drainage • Booth Kelly (operation of the Booth Kelly Center – a large commercial building and other similar activities) • Ambulance Service
The government-wide financial statements include not only the City itself (known as the primary government), but also a legally separate Urban Renewal Agency for which the City is financially accountable.
The Urban Renewal Agency, called the Springfield Economic Development Agency (SEDA), has a governing body that is substantively the same as the City’s and City management is responsible for the Agency’s operations. For these reasons, the SEDA special revenue and capital project funds are included as an integral part of the City.
The government-wide financial statements can be found on pages 57-58 of the basic financial statements.
Fund Financial Statements
The fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary 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 the acquisition and use of current spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’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
Attachment 1, Page 42 of 214 information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and government activities. The reconciliations can be found on pages 59 and 61 in the basic financial statements.
The City maintains 16 individual governmental funds. Information is presented separately in the governmental funds balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for those funds that are considered significant (major) to the City taken as a whole. These financial statements report three funds: General Fund, Street Fund, and Police Local Option Levy Fund. Data from the other 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 adopts an annual appropriated budget for all governmental funds. To demonstrate compliance with the budget, budgetary comparison statements have been provided for the General Fund and the major special revenue funds as required supplementary information on pages 117-119. Budgetary comparisons for all other governmental funds have been provided elsewhere in this report.
The governmental funds financial statements can be found at pages 59-61 in the basic financial statements.
Proprietary funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in government-wide financial statements. The City uses enterprise funds to account for its Sewer operations, Storm Drainage operations, Ambulance Service, and Booth-Kelly operations. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses internal service funds to account for its equipment, including its fleet of vehicles and its computer and telecommunication equipment, for employee benefits and risk management activities, and for administrative activities related to the System Development Charge program. Because all three of these services predominantly benefit government rather than business-type functions, they have been included within governmental activities in the government-wide financial statements.
Proprietary fund statements provide the same type of information as the government-wide financial statements, only in more detail. The proprietary funds financial statements provide separate information for the Sewer Fund, the Storm Drainage Fund, and the Ambulance Fund, which are all considered to be major funds of the City. Conversely, the internal service funds are combined into a single, aggregated presentation in the proprietary funds financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report.
The proprietary fund financial statements can be found on pages 62-64 in the basic financial statements.
Fiduciary funds. The City is the trustee, or fiduciary, for certain funds. The City is responsible for ensuring that the assets reported in a fiduciary fund are used for their intended purposes. The City has one fiduciary fund, the Agency Fund. All of the City’s fiduciary activities are reported in a separate statement of fiduciary net position and a statement of changes in assets and liabilities. We exclude these activities from the City’s government-wide financial statements because the City cannot use these assets to finance its operations.
The fiduciary fund financial statement of net position can be found on page 65 in the basic financial statements.
Attachment 1, Page 43 of 214
Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 66-114 of this report.
Required supplementary information. This report also presents certain required supplementary information concerning budgetary comparisons for the general and major special revenue funds as well as information about the City’s progress in funding its obligation to provide pension and other post employment benefits to its employees. Required supplementary information can be found on pages 117-124 of this report.
Other supplementary information. The combining statements referred to earlier in connection with nonmajor governmental funds and internal service funds, budgetary comparisons for proprietary funds, and the statement of changes in assets and liabilities of the agency fund are included in this report and can be found on pages 129-173.
Government-wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City, assets and deferred outflows exceeded liabilities and deferred inflows by $220.9 million at the close of the most recent fiscal year.
The largest portion of the City’s net position, $176.1 million (79.7%) reflects its net investment in capital assets (e.g., land and right-of-way, buildings, improvements, equipment, and infrastructure, net of accumulated depreciation), less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens. Consequently, these assets are not available for future spending. Although the City’s investment in its 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 of Springfield's Statement of Net Position
Governmental Business-type Activities Activities Total
2018 2017 2018 2017 2018 2017
Current and other assets $ 59,382,150 $ 52,383,718 $ 47,291,494 $ 43,998,295 $ 106,673,644 $ 96,382,013 Capital assets, net, where applicable, of accumulated depreciation 135,465,267 139,453,696 77,831,489 79,419,948 213,296,756 218,873,644 Total assets 194,847,417 191,837,414 125,122,983 123,418,243 319,970,400 315,255,657 Deferred outflows of resources 12,290,529 17,852,864 4,496,367 5,916,418 16,786,896 23,769,282 Noncurrent liabilities 71,414,264 73,460,162 34,170,111 36,388,524 105,584,375 109,848,686 Other liabilities 5,262,418 5,691,887 1,539,247 1,750,096 6,801,665 7,441,983 Total liabilities 76,676,682 79,152,049 35,709,358 38,138,620 112,386,040 117,290,669 Deferred inflows of resources 2,980,877 2,718,198 523,867 417,699 3,504,744 3,135,897 Net position: Net investment in capital assets 120,175,702 122,230,625 55,901,549 54,802,364 176,077,251 177,032,989 Restricted 22,674,644 17,295,648 5,457,331 4,733,337 28,131,975 22,028,985 Unrestricted (15,369,959) (11,706,242) 32,027,245 31,242,641 16,657,286 19,536,399
Total net position $ 127,480,387 $ 127,820,031 $ 93,386,125 $ 90,778,342 $ 220,866,512 $ 218,598,373
Attachment 1, Page 44 of 214 A portion of the City’s net position, $28.1 million (12.7%), represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $16.7 million (7.6%) may be used to meet the government’s ongoing obligations to citizens and creditors.
City of Springfield's Statement of Activities
Governmental Business-type Activities Activities Total
2018 2017 2018 2017 2018 2017 Revenues: Program revenues: Charges for services $ 9,624,408 $ 9,490,802 $ 21,918,787 $ 22,018,852 $ 31,543,195 $ 31,509,654 Operating grants and contributions 5,135,869 4,954,592 - - 5,135,869 4,954,592 Capital grants and contributions 2,177,260 4,085,842 1,164,761 2,803,923 3,342,021 6,889,765
General revenues: Taxes 36,032,025 35,583,292 - - 36,032,025 35,583,292 Payment in lieu of taxes 2,414,018 2,353,365 - - 2,414,018 2,353,365 Shared revenue 1,743,533 2,019,553 - - 1,743,533 2,019,553 Investment earnings 783,330 573,280 528,250 317,398 1,311,580 890,678 Miscellaneous receipts 1,345,586 972,473 209,703 19,552 1,555,289 992,025
Total revenues 59,256,029 60,033,199 23,821,501 25,159,725 83,077,530 85,192,924
Expenses: General government 7,450,495 8,105,716 - - 7,450,495 8,105,716 Fire and life safety 13,890,821 13,351,001 - - 13,890,821 13,351,001 Police 22,233,956 22,068,423 - - 22,233,956 22,068,423 Library 1,727,501 1,981,508 - - 1,727,501 1,981,508 Development & public works 12,687,939 12,483,443 - - 12,687,939 12,483,443 Unallocated depreciation and amortization 250,435 250,435 - - 250,435 250,435 Interest on debt 457,480 518,495 - - 457,480 518,495 Sewer - - 7,269,835 7,158,008 7,269,835 7,158,008 Drainage - - 6,316,516 5,559,128 6,316,516 5,559,128 Booth Kelly - - 1,410,609 1,424,527 1,410,609 1,424,527 Ambulance - - 6,515,453 6,574,936 6,515,453 6,574,936
Total expenses 58,698,627 58,759,021 21,512,413 20,716,599 80,211,040 79,475,620
Increase (decrease) in net position before transfers 557,402 1,274,178 2,309,088 4,443,126 2,866,490 5,717,304
Transfers 63,000 - (63,000) - - -
Increase (decrease) in net position 620,402 1,274,178 2,246,088 4,443,126 2,866,490 5,717,304
Net position - beginning, previously reported 127,820,031 126,545,853 90,778,342 86,335,216 218,598,373 212,881,069 Prior period adjustment - Note Q (84,188) - 562,967 - 478,779 - Restatement per GASB 75 implementation (875,858) - (201,272) - (1,077,130) -
Net position - beginning, as restated 126,859,985 126,545,853 91,140,037 86,335,216 218,000,022 212,881,069
Net position - ending $ 127,480,387 $ 127,820,031 $ 93,386,125 $ 90,778,342 $ 220,866,512 $ 218,598,373
Entity-wide change in net position: Entity-wide net position increased by $2.9 million in the current fiscal year compared to an increase of $5.7 million in the prior year. This $2.8 million year-to-year decrease in the change in entity-wide net position can be attributed to some one-time events in both the previous and current year, the details of which are provided below.
Governmental Activities. The governmental activities during the fiscal year increased the City’s net position by $0.6 million, a decrease from a prior year surplus of $1.3 million, explained by the following highlights:
Attachment 1, Page 45 of 214 • Capital grants and contributions decreased by $1.9 million (46.7%) from the prior year and can be primarily attributed to a decrease in the transfer of infrastructure and right of way from developers to the City. While these transfers can be an indicator on the strength of development occurring within the City, they can also fluctuate from year-to-year based on factors unrelated to the level of development occurring such as the timing of completion of single large projects and when the transfer occurs. This decrease is most like the result of such timing fluctuations and the City is continuing to experience a healthy level of development activity within the City.
• Operating grants and contributions increased by $0.2 million (3.7%) from the prior year. This can be primarily attributed to a $0.4 million payment of conflagration funds reimbursing wages for assistance in fighting the 2017/2018 wildfires, and a $0.3 million decrease in federal funding from the U.S. Department of Housing and Urban Development.
• Taxes increased by $.5 million (1.3%) from the prior year and can be partially attributed to a $0.2 million increase in property tax receipts resulting from a continuation of appreciation of property values in the City. This continued appreciation in property values is a strong indicator of a healthy local economy and a strong housing market. Additionally there was a $0.1 million increase in transient room taxes and $0.1 million increase in local fuel tax.
• Shared revenue decreased by $0.3 million (14%) from the prior year. This decrease from the prior year and can be primarily attributed to the City’s first receipts from the State of Oregon for both local and state tax revenue from the sale of recreational marijuana in the prior year. This spike in the prior year resulted from a new revenue and the delay, and subsequent catch up, in turning those revenues over to the individual cities.
• Investment earnings in total increased by $0.4 million (47.3%) from the prior year and can be primarily attributed to an increase in the interest earned on its investments.
• Primary government expenses as a whole stayed flat, while charges for services saw a minor increase of $134,000 (1.4%) from the prior year.
• Interest on long-term debt decreased by $61,015 (11.8%) from the prior year and can be attributed to the payoff of a fire station loan.
The net position decreased in governmental activities by $0.9 million due to the implementation of GASB Statement No. 75 and the resulting restatement. See Note O in the Notes to Financial Statements section of this report. In addition, net position decreased by $0.1 million as a result of a prior period adjustment explained in further detail in Note Q in the Notes to Financial Statements.
Attachment 1, Page 46 of 214
Chart 1
Chart 1 compares program revenues and expenses for the individual governmental activities for the current year. As the chart reflects, most governmental activities relied on general revenues to support the function.
Chart 2
Chart 2 shows the percent of the total for each source of revenue supporting governmental activities. The chart demonstrates that the City depends on taxes as its major source of revenue. The City is making a deliberate effort to increase revenues generated by charges for services both by implementing new fees and by increasing the cost recovery percentage on existing fees.
Attachment 1, Page 47 of 214 Business-type Activities. The change in business-type activities decreased from a $4.4 million surplus in the prior year to $2.2 million in the current year. This decrease of $2.2 million can be explained by the following highlights:
• Total operating expenses for all business-type activities increased by $0.8 million (3.8%) from the prior year, which can be attributed to normal inflationary pressures.
• Total revenues decreased by $1.3 million (5.3%) from the prior year and can be primarily attributed to a 2.5% rate increase in sewer fees and a 3.5% rate increase in stormwater fees offset by an 11% decrease in net ambulance billings.
• Sewer expenses increased by $0.1 million (1.6%) from the prior year as a result of normal inflationary factors offset partially by position allocation changes between sewer and storm funds during the year. Sewer revenues increased 3.63% which is consistent with the rate increase.
• Storm drainage expenses increased by $0.8 million (13.6%) from the prior year as a result of normal inflationary pressures as well as some staff reassignment from the Sewer Fund and reorganization within the public works department. Revenues increased 2.9% as a result of rate increases.
• Ambulance expenses showed no significant change from the prior year, although the revenue related to ambulance billings decreased by 11%.
Chart 3
Chart 3 compares program revenues and expenses for the individual business-type activities for the current year.
The Sewer, Storm Drainage, Ambulance, and Booth Kelly Funds all relied on program revenue to fund operating expenses.
Attachment 1, Page 48 of 214
Chart 4
Chart 4 shows the percent of the total for each source of revenue supporting business-type activities. The largest component of business-type fund revenue comes from charges for services.
Financial Analysis of the Government’s Funds
As noted earlier, the City uses fund accounting to ensure and 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 spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.
As of the end of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $32 million. Of this total amount, $8.4 million (26.2%) constitutes unassigned fund balance which is available for spending at the government’s discretion, $23.3 million (72.8%) constitutes either restricted, committed, or assigned fund balance which is not available for new spending because it has already been committed to another purpose, and the remainder of the fund balance, $0.3 million (1.0%) is in a nonspendable form.
The General Fund is the chief operating fund of the City of Springfield. At the end of the current fiscal year, unassigned fund balance of the General Fund was $8.4 million, while the total fund balance was $9.7 million. As measure of the General Fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 23.6% of total General Fund expenditures, while total fund balance represents 27.4% of that same amount.
Attachment 1, Page 49 of 214 The fund balance of the City’s General Fund increased by $1.0 million during the current fiscal year compared to a decrease of $0.1 million in the prior year. This year-to-year increase of $1.1 million can be explained by the following highlights:
• Property taxes increased by $0.7 million (3.6%) from the prior year and can be attributed to normal growth resulting from the strengthening of property values in the City.
• Licenses, permits, and fees decreased slightly (2.0%) from the prior year and can be attributed to a leveling out after a small spike in all City license, permit, and fee revenue in fiscal year 2017.
• General government expenditures decreased by $0.1 million (2.3%) from the prior year and can be primarily attributed to a decrease in the legal costs due to a one-time expense in the prior year.
• Fire and Life Safety expenditures increased by $0.6 million (5.5%) from the prior year and can be primarily attributed to a $0.2 million increase in overtime costs as well as normal inflationary pressures.
• Police expenditures remained relatively flat with an insignificant increase of (0.2%) from the prior year. This was driven by unfilled vacancies, offset by normal inflationary factors.
• Debt service in the general fund decreased by $0.5 million to zero in the current year as a result of the early payoff of the loan used to construct Fire Station 16.
The Street Fund balance increased by $0.7 million in the current fiscal year compared to a prior year increase of $0.1 million. This year-to-year increase of $0.6 million can be primarily attributed to state highway apportionment revenue that increased $0.3 million from the prior year and reduced expenses for vehicle and equipment rent from fiscal year 2017.
The Police Local Option Levy Fund balance decreased by $0.3 million in the current year compared to a decrease of $0.1 million in the prior year. This year-to-year decrease of $0.2 million can be primarily attributed to a $0.2 million increase in property tax revenues, a $0.2 million increase in charges for service revenue and 0.6 million in operating expenses split evenly between personnel and materials and services. The expense increases were a combination of increased overtime and several one-time expenses such as election costs and a security system.
Proprietary funds. The City’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.
As of the end of the current fiscal year, the City’s proprietary funds reported a combined ending net position of $93.4 million. Of this amount, $32.0 million (34.3%) constitutes unrestricted net position. Proprietary fund highlights are as follows:
The Sewer Fund reported a $1.7 million increase in net position. The sewer rates are set to provide for sufficient net operating revenue to fund capital projects in the sewer system, as well as comply with bond covenants. The user rate increase in the current year was 2.5%, and net operating income remained flat. The change in net position was less than the prior year driven mainly by lower capital contributions.
The Storm Drainage Fund reported a $1.6 million increase in net position. The storm rate increase of 3.5% was a factor in the increase, and helps produce sufficient net revenue to fund capital projects and satisfy bond requirements. The most significant difference between the 2017 net position increase ($2.7
Attachment 1, Page 50 of 214 million) and the 2018 net position increase ($1.6 million) was a reduction in capital contributions of $0.9 million.
The Ambulance Fund reported a $1.0 million decrease in net position. This decrease was primarily due to a significant decrease in net revenues (6.3%) resulting from the loss of ambulance billing customers as the market for such services becomes increasingly competitive in the local area. This combined with a loss in Medicare reimbursements has reversed the positive trend in revenue growth the Ambulance Fund was experiencing in the last several years.
Other factors concerning the finances of the enterprise funds can be found in the previous discussion of the City’s business-type activities.
General Fund Budgetary Highlights
The difference between the original budget and the final amended budget was a net increase of $1,175,740. Details of this increase are as follows:
• $ 309,462 increase to General Government • 12,140 increase to Library • 5,000 increase to Development Services • 305,838 increase in Fire & Life Safety • 50,000 increase in Police • 25,823 increase in transfers • 467,477 increase in the City reserves
For actual expenditures, the City General Fund under spent the amended budget by $1,360,265.
The continuation of the impacts of the economic recession is still noticeable in the trending of two significant revenue sources for the City: charges for service and licenses, permits, and fees. Improvement is being seen in both of these categories although they remain below the pre-recession levels. Property tax revenues trending for this same period indicate that while most residential property has moved back to or beyond pre-recession levels. These differences in actual revenue received compared to the amended budget are as follows:
• $ 247,607 increase in property taxes • 134,382 increase in licenses, permits and fees • 161,746 increase in intergovernmental revenues • 72,803 increase in interest and investment earnings • 139,576 decrease in charges for service • 87,368 decrease in fines and forfeitures • 19,928 decrease in miscellaneous revenues • 413,574 decrease in internal transfers • 786,729 increase in beginning cash (amended over adopted budget)
For the year ended June 30, 2018, the total variance between the final amended budgeted revenue and the actual budget-basis revenue amounts in the General Fund (both less beginning cash) was 0.12%, where actual revenues were less than budgeted revenues. The combined actual current and delinquent property tax revenues exceeded the budgeted amounts by 1.22% and the City actual growth rate was in line with expectations. Licenses and permits continue to grow as the economy improves, but the City is still experiencing a reduction from previous strong economy levels. Fines and forfeitures were lower as
Attachment 1, Page 51 of 214 municipal court revenue continues to experience delinquent accounts combined with efforts to offer alternative sentencing options. Beginning fund balance on July 1, 2017 was $786,729 greater than budgeted (10%) while ending fund balance on June 30, 2018 was $871,730 (9.9%) greater than was projected in the FY19 adopted budget.
Capital Asset and Debt Administration
Capital Assets. The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2018, amounts to $213.3 million (net of accumulated depreciation). This investment in capital assets includes land, buildings, sewer pipes, improvements, machinery and equipment and roads.
Major capital asset events and improvements during the current fiscal year included the following:
• Donated streets and right of way were recorded at an estimated cost of $0.8 million.
• Street work continued on the Franklin Boulevard Recon Phase I project with expenditures of $7.8 million to date ($0.3 million in the current year). The project was completed this year and $2.4 million of prior year costs from construction in progress was capitalized.
• The South 42nd Street Jasper Roundabout was finalized in the current year, capitalizing $0.2 million of construction costs incurred in prior years.
• The City Attorney Office, Security windows, IT Server room upgrades and other minor City Hall improvements were done and capitalized for a total cost of $0.2 million in the current year.
• Sanitary Sewer Rehab B and C were completed and capitalized for $1.1 million in FY18.
• The Over/Under Channel was completed in the Stormwater fund for $1.6 million ($0.7 million spent in the current fiscal year). Additionally, the Franklin Boulevard storm drainage project was completed and $1.2 million dollars capitalized in FY18.
• The decrease in net capital assets from the prior year of $4 million was caused primarily by the annual depreciation exceeding additions to capitalized assets for FY18.
City of Springfield’s Capital Assets (net of depreciation)
Governmental Activities Business-type Activities Total
2018 2017 2018 2017 2018 2017
Land $ 67,615,125 $ 67,093,122 $ 6,375,436 $ 6,298,566 $ 73,990,561 $ 73,391,688 Land improvements - - 20,316 21,559 20,316 21,559 Work in progress 2,499,103 4,713,974 638,802 2,534,888 3,137,905 7,248,862 Buildings 21,034,465 23,219,857 69,749,665 69,207,489 90,784,130 92,427,346 Infrastructure 37,010,483 36,511,820 - - 37,010,483 36,511,820 Machinery & equipment 6,869,125 7,375,223 446,084 643,543 7,315,209 8,018,766 Studies 436,966 539,700 601,186 713,903 1,038,152 1,253,603
Total $ 135,465,267 $ 139,453,696 $ 77,831,489 $ 79,419,948 $ 213,296,756 $ 218,873,644
Attachment 1, Page 52 of 214
Additional information on the City’s capital assets can be found in Note F in the Basic Financial Statement section of this report.
Debt Administration. At the end of the current fiscal year, the City had total bonded debt outstanding of $32.6 million. Of this amount, $13.1 million comprises debt backed by the full faith and credit of the City. The remainder of the City’s debt represents bonds secured solely by specified revenue sources.
City of Springfield’s Outstanding Debt General Obligation and Revenue Bonds
Governmental Activities Business-type Activities Total
2018 2017 2018 2017 2018 2017 General obligation bonds - 2016 $ 13,075,000 $ 14,465,000 $ - $ - $ 13,075,000 $ 14,465,000 Revenue bonds series 2010 - - 7,215,000 7,650,000 7,215,000 7,650,000 Revenue bonds series 2017 - - 12,290,000 13,610,000 12,290,000 13,610,000
Total $ 13,075,000 $ 14,465,000 $ 19,505,000 $ 21,260,000 $ 32,580,000 $ 35,725,000
The City’s total bonded debt decreased by $3.1 million during the current fiscal year. For additional information on the City’s long-term debt, see Note I in the Basic Financial Statement section of this report.
Economic Factors and Next Year’s Budgets and Rates
During the preparation of the budget for the ensuing fiscal year, the long-term impacts of the local economy were examined in conjunction with business decisions made by the City. The following are the major assumptions used in developing the FY19 budget:
• Assessed (taxable) value for the City is projected to increase by 3.25%. Residential should receive an increase of 3.0% under the guidelines established by Measures 49 and 50, industrial is likely to remain flat and expectations are for a slight increase in commercial property values. A major mill fire in the community in July 2014 will continue to have an impact on the City’s real market and assessed valuation for several more years.
• Earnings on investments, primarily government and corporate bonds, may reach 3.0% with the overall market possibly viable for debt refinancing.
• Inflation will not be a major factor during the next fiscal year as it appears that Federal Reserve is following its intent to start slowly raising rates on a quarterly basis.
• AFSCME employees, the City’s smallest employee group, will receive a 2.5% cost of living adjustment on July 1, 2018. SEIU employees received market pay adjustments July 1, 2018 as a result of a market survey completed in the spring of 2018 that resulted in an average increase of approximately 3%. No additional increases are expected in FY19. Non-union employees received their first increase in 3 years on July 1, 2018, also a result of a completed market study.
Attachment 1, Page 53 of 214 • Springfield Police Association (SPA) employee’s current contract covers the 3 year period from July 1, 2017 through June 30, 2020 and provides for a 3% cost of living increase in each of the next two years.
• The International Association of Fire Fighters (IAFF) now has two contracts with the City as the battalion chiefs are now a separate represented unit. The main contract has been negotiated with a three year contract that will expire on June 30, 2021. Members represented by this contact will receive a cost of living increase on July 1, 2018 and July 1, 2019 of 2.5%. The battalion chief’s contract will expire on June 30, 2021 and calls for a cost of living increase on July 1, 2018 and July 1, 2019 of 2.5%, and another increase of 1% on January 1, 2019 and January 1, 2020.
• The plan year for health insurance is the calendar year. Beginning January 2013, the City initiated a self-funded insurance program with the administration of the program contracted out to a private provider. The City’s experience factors since becoming self-insured have been very positive. For January 1, 2018, the City held rates flat. For the plan year beginning January 1, 2019, the City is not projecting an increase.
• Oregon PERS rates are bi-annual and rates were adjusted on July 1, 2017 and in effect until June 30, 2019. No rate change occurred on July 1, 2018. The City has three separate PERS retirement rates for its employees with the lowest % rate increase being 8.34% and the highest at 16.85% with an estimated dollar impact over the two year period of $2.9 million. For FY20 the City is planning for a rate hike of about 29%. This relative impact is expected to be seen in each biennium for the next six- to-ten years.
• The City schedules an updated actuarial study of its City Retirement Plan every two years. The next update is as of June 30, 2018 and will be completed in the fall of 2018 and implemented on July 1, 2019. The percentage of payroll contribution for members of this plan increased on July 1, 2017 from 27.8% to 30.0% and will continue at this rate through June 30, 2019.
• The economic response towards building and construction activity is expected to increase at a consistent pace for the next year. Growth in building permit revenue is expected to slow as several major commercial rebuilds have been completed but residential is expected to continue to show improvement. Larger multi-house subdivisions appear to be in the planning stages with smaller clusters of new housing still being built. The recently re-built lumber mill destroyed by fire is back in operation but will remain below pre-shutdown levels.
• Monthly rates for both the City’s sewer and storm water drainage programs increased on July 1, 2018 as a result of increased costs. The local storm water increase was 2.5% and the local wastewater increase was 2.5%.
Requests for Information
This financial report is designed to provide a general overview of the City’s finances for those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to:
Accounting Manager City of Springfield 225 Fifth Street Springfield, OR 97477
Attachment 1, Page 54 of 214
City of Springfield, Oregon
Basic Financial Statements
Attachment 1, Page 55 of 214
Attachment 1, Page 56 of 214 City of Springfield, Oregon STATEMENT OF NET POSITION June 30, 2018
Governmental Business-type Activities Activities Total ASSETS Cash and investments $ 52,555,624 $ 41,935,955 $ 94,491,579 Receivables, net of allowance for uncollectable receivables 6,615,681 3,170,354 9,786,035 Internal balances (608,638) 608,638 - Inventory 272,368 - 272,368 Investment in foreclosed properties 1,970 - 1,970 Prepaid items 157,118 28,730 185,848 Deposits 200,000 - 200,000 Accrued interest 188,027 141,043 329,070 Due from other governments - 1,406,774 1,406,774 Capital assets: Land and work in progress 70,114,228 7,014,238 77,128,466 Other capital assets, net of accumulated depreciation 65,351,039 70,817,251 136,168,290 Total assets 194,847,417 125,122,983 319,970,400 DEFERRED OUTFLOWS OF RESOURCES Deferred pension outflow 11,658,826 3,573,344 15,232,170 Deferred OPEB outflow 351,431 158,991 510,422 Deferred charge for debt refunding 280,272 764,032 1,044,304 Total deferred outflows of resources 12,290,529 4,496,367 16,786,896 LIABILITIES Current liabilities: Accounts payable 2,592,411 504,715 3,097,126 Accrued payroll and other liabilities 2,484,620 553,390 3,038,010 Unearned revenue 138,682 247,420 386,102 Accrued interest payable 41,126 187,083 228,209 Deposits 1,500 46,639 48,139 Due to other governments 4,079 - 4,079 Noncurrent liabilities: Due within one year: Accrued claims liabilities 227,722 - 227,722 General obligation long-term debt 1,445,000 - 1,445,000 Revenue bonds payable - 1,695,000 1,695,000 Notes payable 527,682 739,418 1,267,100 Capital leases 143,635 - 143,635 Due in more than one year: Accrued absence payable 3,232,459 643,118 3,875,577 Accrued claims liabilities 480,278 - 480,278 General obligation long-term debt (net of unamortized premium) 13,473,847 - 13,473,847 Revenue bonds payable (net of unamortized discount) - 19,495,522 19,495,522 Notes and contracts payable 3,979,283 506,567 4,485,850 Capital leases 297,355 - 297,355 Net pension liability 41,730,526 9,679,298 51,409,824 Net OPEB obligation 5,876,477 1,411,188 7,287,665 Total liabilities 76,676,682 35,709,358 112,386,040 DEFERRED INFLOWS OF RESOURCES Deferred pension inflow 2,646,965 359,237 3,006,202 Deferred OPEB inflow 333,912 164,630 498,542 Total deferred inflows of resources 2,980,877 523,867 3,504,744 NET POSITION Net investment in capital assets 120,175,702 55,901,549 176,077,251 Restricted for: Capital projects 1,595,051 5,457,331 7,052,382 Public safety 2,791,703 - 2,791,703 Transportation 5,697,743 - 5,697,743 Urban renewal 6,370,657 - 6,370,657 Community development 5,217,334 - 5,217,334 Debt service 643,068 - 643,068 Other purposes 359,088 - 359,088 Unrestricted (15,369,959) 32,027,245 16,657,286 Total net position $ 127,480,387 $ 93,386,125 $ 220,866,512
The accompanying notes are an integral part of this statement.
Attachment 1, Page 57 of 214 City of Springfield, Oregon STATEMENT OF ACTIVITIES For the Year Ended June 30, 2018
Net (Expense) Revenue and Changes in Net Position Program Revenues Primary Government Functions/Programs Charges Operating Capital Grants Total Total for Grants and and Governmental Business-type Expenses Services Contributions Contributions Activites Activities Total Primary government: Governmental activities: General government $ 7,450,495 $ 4,248,830 $ 63,104 31,500 $ (3,107,061) $ - $ (3,107,061) Fire and life safety 13,890,821 1,916,552 408,233 - (11,566,036) - (11,566,036) Police 22,233,956 715,863 294,876 - (21,223,217) - (21,223,217) Library 1,727,501 117,114 106,012 - (1,504,375) - (1,504,375) Development and public works 12,687,939 2,626,049 4,263,644 2,145,760 (3,652,486) - (3,652,486) Depreciation, unallocated 250,435 - - - (250,435) - (250,435) Interest on long-term debt 457,480 - - - (457,480) - (457,480)
Total governmental activities 58,698,627 9,624,408 5,135,869 2,177,260 (41,761,090) - (41,761,090)
Business-type activities: Sanitary sewer 7,269,835 7,709,636 - 924,753 - 1,364,554 1,364,554 Storm drainage 6,316,516 7,194,627 - 240,008 - 1,118,119 1,118,119 Booth Kelly 1,410,609 1,630,764 - - - 220,155 220,155 Ambulance 6,515,453 5,383,760 - - - (1,131,693) (1,131,693)
Total business-type activities 21,512,413 21,918,787 - 1,164,761 - 1,571,135 1,571,135
Total primary government $ 80,211,040 $ 31,543,195 $ 5,135,869 $ 3,342,021 (41,761,090) 1,571,135 (40,189,955)
General revenues: Property taxes 30,910,303 - 30,910,303 Payment in lieu of taxes 2,414,018 - 2,414,018 Franchise & utility taxes 2,405,662 - 2,405,662 Local fuel tax 1,162,188 - 1,162,188 Transient room tax 1,553,872 - 1,553,872 Shared revenue 1,743,533 - 1,743,533 Investment earnings 783,330 528,250 1,311,580 Miscellaneous 1,345,586 209,703 1,555,289 Transfers 63,000 (63,000) -
Total general revenues and transfers 42,381,492 674,953 43,056,445
Change in net position 620,402 2,246,088 2,866,490
Net position, beginning, as restated (Note Q) 126,859,985 91,140,037 218,000,022
Net position, ending $ 127,480,387 $ 93,386,125 $ 220,866,512
The accompanying notes are an integral part of this statement.
Attachment 1, Page 58 of 214 City of Springfield, Oregon BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2018
Nonmajor Total General Street Police Levy Governmental Governmental ASSETS Cash and investments $ 10,576,180 $ 1,321,889 $ 1,382,051 $ 19,405,470 $ 32,685,590 Receivables: Accounts 1,343,600 697,452 62,613 338,530 2,442,195 Taxes 1,328,160 - 368,351 447,795 2,144,306 Grants - - - 140,750 140,750 Accrued interest 50,472 2,950 6,975 60,658 121,055 Assessments and liens - - - 79,717 79,717 Notes - - - 1,746,485 1,746,485 Deferred system development charges 1,234 - - 644,418 645,652 Inventory 2,775 242,982 - - 245,757 Investment in foreclosed property 1,970 - - - 1,970 Prepaid items 59,663 - - 1,016 60,679
Total assets $ 13,364,054 $ 2,265,273 $ 1,819,990 $ 22,864,839 $ 40,314,156
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts payable $ 654,624 $ 158,923 $ 147,091 $ 517,517 $ 1,478,155 Accrued payroll and other liabilities 679,822 83,455 116,995 59,829 940,101 Unearned revenue 138,682 - - - 138,682 Deposits - - - 1,500 1,500
Total liabilities 1,473,128 242,378 264,086 578,846 2,558,438
Deferred inflows of resources: Unavailable revenue 2,145,462 103,013 369,381 3,154,029 5,771,885
Fund balances: Nonspendable 64,408 242,982 - 1,016 308,406 Restricted - 1,676,900 1,186,523 16,010,130 18,873,553 Committed 293,004 - - 2,200, 742 2,493,746 Assigned 1,000,000 - - 920,076 1,920,076 Unassigned 8,388,052 - - - 8,388,052
Total fund balances 9,745,464 1,919,882 1,186,523 19,131,964 31,983,833
Total liabilities, deferred inflows of resources, and fund balances $ 13,364,054 $ 2,265,273 $ 1,819,990 $ 22,864,839
Reconciliation to the statement of net position The statement of net position reports receivables at their net realizable value. However, receivables not available to pay for current period expenditures are deferred in governmental funds. 5,771,885 Capital assets are not financial resources in governmental funds, but are reported in the statement of net position at their net depreciable value. 129,602,555
All liabilities are reported in the statement of net position. However, if they are not due and payable in the current period, they are not recorded in the governmental funds. (62,971,700) Internal service funds are proprietary-type funds and not reported with governmental funds. However, because internal service funds primarily benefit governmental activities, their assets, liabilities, and net position are reported along with governmental activities in the statement of net position. 23,093,814 Net position of governmental activities $ 127,480,387
The accompanying notes are an integral part of this statement.
Attachment 1, Page 59 of 214 City of Springfield, Oregon STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS Year Ended June 30, 2018
Nonmajor Total General Street Police Levy Governmental Governmental Revenues: Taxes $ 20,947,987 $ 1,081,791 $ 5,581,613 $ 6,183,595 $ 33,794,986 Licenses, permits and fees 2,941,854 153,433 105,107 51,515 3,251,909 Intergovernmental 4,568,539 4,144,800 - 802,280 9,515,619 Charges for services 5,564,006 101,343 394,504 2,680,802 8,740,655 Fines and forfeitures 1,688,632 - - 125,310 1,813,942 Investment earnings 170,530 11,262 23,857 221,922 427,571 Special assessments - - - 13,082 13,082 Miscellaneous revenues 314,431 20,478 6,611 444,379 785,899
Total revenues 36,195,979 5,513,107 6,111,692 10,522,885 58,343,663
Expenditures: Current operating: General government 6,306,645 253,062 713,236 628,861 7,901,804 Fire and life safety 11,409,469 - - 1,485,213 12,894,682 Police 14,000,766 - 5,667,150 80,563 19,748,479 Library 1,489,012 - - 157,787 1,646,799 Development and public works 2,337,866 4,944,817 - 1,753,375 9,036,058 Capital projects - - - 967,170 967,170 Debt service: Principal - - - 1,695,530 1,695,530 Interest - - - 653,657 653,657
Total expenditures 35,543,758 5,197,879 6,380,386 7,422,156 54,544,179
Excess of revenues over (under) expenditures 652,221 315,228 (268,694) 3,100,729 3,799,484
Other financing sources (uses): Issuance of debt - - - 2,729,248 2,729,248 Transfers in 766,332 423,873 - 39,250 1,229,455 Transfers out (437,123) - - (729,332) (1,166,455)
Total other financing sources (uses) 329,209 423,873 - 2,039,166 2,792,248
Net change in fund balance 981,430 739,101 (268,694) 5,139,895 6,591,732
Fund balances, beginning 8,764,034 1,147,353 1,455,217 13,992,069 25,358,673 Change in reserve for inventories - 33,428 - - 33,428
Fund balances, ending $ 9,745,464 $ 1,919,882 $ 1,186,523 $ 19,131,964 $ 31,983,833
The accompanying notes are an integral part of this statement.
Attachment 1, Page 60 of 214 City of Springfield, Oregon Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2018
Net change in fund balances - total governmental funds $ 6,591,732
Amounts reported for governmental activities in the statement of activities are different because:
Internal service funds are used by management to charge the costs of certain activities, such as insurance, vehicle and equipment replacement, and SDC administration to individual funds. The net revenue (expense) of certain internal service funds is reported with governmental activities. 838,905
Governmental funds defer revenues that do not provide current financial resources. However, the Statement of Activities recognizes such revenues at their net realizable value when earned, regardless of when received. 75,616
Capital outlay is reported as expenditures in governmental funds. However, the Statement of Activities allocates the cost of capital outlays over their esimated useful lives as depreciation expense. (3,297,405)
Governmental funds do not report expenditures for unpaid compensated absences, pension liability, or other post employment benefits since they do not require the use of current financial resources. However, the statement of activities reports such expenses when incurred, regardless of when settlement ultimately occurs. (2,382,295)
Proceeds from the issuance of long-term debt provide current financial resources to governmental funds and are reported as revenues. In the same way, repayments of long- term debt use current financial resources and are reported as expenditures in governmental funds. However, neither the receipt of debt proceeds nor the payment of debt principal affect the Statement of Activities, but are reported as increases and decreases in noncurrent liabilities in the Statement of Net Position. Also, governmental funds report the effect of 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. (1,239,579)
Decreases in inventory in governmental funds increase expenses. 33,428
Change in net position of governmental activities $ 620,402
The accompanying notes are are an integral part of this statement.
Attachment 1, Page 61 of 214 City of Springfield, Oregon PROPRIETARY FUNDS STATEMENT OF FUND NET POSITION June 30, 2018
Governmental Business-type Activities - Enterprise Funds Activities
Nonmajor Internal Storm Service Sewer Drainage Ambulance Booth Kelly Total Funds ASSETS Current assets: Cash and investments $ 21,647,173 $ 17,508,383 $ 1,542,837 $ 1,237,562 $ 41,935,955 $ 19,870,034 Accounts receivable, net of allowance for estimated uncollectibles 1,158,427 1,324,173 617,917 69,837 3,170,354 62,228 Prepaids - - 28,730 - 28,730 96,439 Deposits - - - - - 200,000 Accrued interest 71,239 58,675 7,405 3,724 141,043 66,972 Deferred system development fees 414,218 45,021 - - 459,239 61,130 Inventory - - - - - 26,611 Total current assets 23,291,057 18,936,252 2,196,889 1,311,123 45,735,321 20,383,414 Noncurrent assets: Capital assets - net 57,330,916 11,249,879 30,573 2,205,883 70,817,251 5,862,712 Construction in progress 441,854 196,948 - - 638,802 - Land and land rights 2,048,070 1,685,809 - 2,641,557 6,375,436 - Due from other governments 1,406,774 - - - 1,406,774 - Total noncurrent assets 61,227,614 13,132,636 30,573 4,847,440 79,238,263 5,862,712 Total assets 84,518,671 32,068,888 2,227,462 6,158,563 124,973,584 26,246,126 DEFERRED OUTFLOWS OF RESOURCES Deferred pension outflow 1,236,693 1,066,534 1,236,693 33,424 3,573,344 218,777 Deferred OPEB outflows 67,971 62,557 26,134 2,329 158,991 12,478 Deferred charge for debt refunding 764,032 - - - 764,032 -
Total deferred outflows of resources 2,068,696 1,129,091 1,262,827 35,753 4,496,367 231,255 LIABILITIES Current liabilities: Accounts payable 96,123 288,637 116,162 3,793 504,715 1,114,256 Accrued payroll and other liabilities 177,323 124,632 249,248 2,187 553,390 256,112 Accrued claims liabilities, current portion - - - - - 227,722 Accrued interest payable 116,587 66,201 - 4,295 187,083 2,146 Deposits - - - 46,639 46,639 - Notes payable - current maturity - - - 739,418 739,418 - Capital lease payable - current maturity - - - - - 143,635 Unearned revenues - - 238,542 8,878 247,420 - Revenue bonds payable - current maturity 1,245,000 450,000 - - 1,695,000 - Total current liabilities 1,635,033 929,470 603,952 805,210 3,973,665 1,743,871 Noncurrent liabilities: Accrued absence payable 370,807 79,542 192,769 - 643,118 8,778 Accrued claims liabilities - - - - - 480,278 Revenue bonds payable (net of unamortized premium) 12,410,887 7,084,635 - - 19,495,522 - Notes payable 506,567 - - - 506,567 - Net pension liability 3,349,893 2,888,974 3,349,893 90,538 9,679,298 592,610 Net OPEB obligation payable 387,244 361,948 648,010 13,986 1,411,188 71,779 Capital lease obligation - - - - - 297,355 Total noncurrent liabilities 17,025,398 10,415,099 4,190,672 104,524 31,735,693 1,450,800 Total liabilities 18,660,431 11,344,569 4,794,624 909,734 35,709,358 3,194,671 DEFERRED INFLOWS OF RESOURCES Deferred pension inflow 124,328 107,221 124,328 3,360 359,237 21,995 Deferred OPEB inflow 72,729 67,511 21,824 2,566 164,630 13,423
Total deferred inflows of resources 197,057 174,732 146,152 5,926 523,867 35,418 NET POSITION Net investment in capital assets 46,164,953 5,598,001 30,573 4,108,022 55,901,549 5,421,722 Restricted for capital projects 3,972,531 1,484,800 - - 5,457,331 - Unrestricted 17,592,395 14,595,877 (1,481,060) 1,170,634 31,877,846 17,825,570 Total net position $ 67,729,879 $ 21,678,678 $ (1,450,487) $ 5,278,656 93,236,726 $ 23,247,292 Adjustment to reflect consolidation of internal service fund activities related to enterprise funds. 149,399 Net position of business-type activities $ 93,386,125 The accompanying notes are an integral part of this statement.
Attachment 1, Page 62 of 214 City of Springfield, Oregon PROPRIETARY FUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION Year Ended June 30, 2018
Governmental Business-type Activities - Enterprise Funds Activities
Nonmajor Internal Service Sewer Storm Drainage Ambulance Booth Kelly Total Funds OPERATING REVENUES Charges for services $ 7,709,636 $ 7,194,627 $ 14,993,353 $ 1,630,764 $ 31,528,380 $ 12,289,225 Less: Contractual adjustments - - (9,963,729) - (9,963,729) - Licenses, permits and fees - - - - - 144,089 Intergovernmental revenues - - 354,136 - 354,136 - Miscellaneous revenue 875 199,057 8,771 1,000 209,703 115,448 Total operating revenues 7,710,511 7,393,684 5,392,531 1,631,764 22,128,490 12,548,762
Operating expenses: Human resources - - - - - 9,769,654 Finance 14,737 14,715 - - 29,452 28,580 Information technology 247,549 187,003 - - 434,552 274,509 Library - - - - - 6,441 Fire and life safety - - 6,429,813 - 6,429,813 107,650 Police - - - - - 13 Development and public works 3,686,331 5,280,251 - 490,643 9,457,225 870,157 Depreciation 2,778,605 505,728 8,390 843,967 4,136,690 1,271,223 Total operating expenses 6,727,222 5,987,697 6,438,203 1,334,610 20,487,732 12,328,227 Operating income (loss) 983,289 1,405,987 (1,045,672) 297,154 1,640,758 220,535 Nonoperating revenues (expenses): Investment earnings 267,368 218,677 28,119 14,086 528,250 251,386 Interest expense (432,536) (242,009) - (76,010) (750,555) (13,315) Gain on disposal of equipment - - - - - 77,436 Total nonoperating revenues (expenses) (165,168) (23,332) 28,119 (61,924) (222,305) 315,507 Income (loss) before contributions and transfers 818,121 1,382,655 (1,017,553) 235,230 1,418,453 536,042 Transfers out - - - (63,000) (63,000) (5,290) Capital contributions 924,753 240,008 - - 1,164,761 6,958 Change in net position 1,742,874 1,622,663 (1,017,553) 172,230 2,520,214 537,710 Net position, beginning of year as restated (Note Q) 65,987,005 20,056,015 (432,934) 5,106,426 22,709,582 Net position, end of year $ 67,729,879 $ 21,678,678 $ (1,450,487) $ 5,278,656 $ 23,247,292 Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds. (274,126) Change in net position of business-type activities $ 2,246,088
The accompanying notes are an integral part of this statement.
Attachment 1, Page 63 of 214 City of Springfield, Oregon PROPRIETARY FUNDS STATEMENT OF CASH FLOWS Year Ended June 30, 2018
Governmental Business type activities - Enterprise Funds Activities
Nonmajor Internal Storm Service Sewer Drainage Ambulance Booth Kelly Total Funds
Cash flows from operating activities: Cash received from customers $ 7,681,599 $ 6,959,144 $ 4,749,945 $ 1,635,151 $ 21,025,839 $ 12,225,625 Cash paid for employee services (2,030,741) (3,194,917) (4,203,789) (89,675) (9,519,122) (668,396) Cash paid to suppliers for goods and services (1,754,903) (1,731,160) (2,174,562) (390,549) (6,051,174) (10,467,161) Other operating receipts 875 199,057 362,907 1,000 563,839 259,537 Net cash provided by (used in) operating activities 3,896,830 2,232,124 (1,265,499) 1,155,927 6,019,382 1,349,605 Cash flows from noncapital financing activities: Transfers to other funds - - - (63,000) (63,000) (5,290) Net cash provided (used) by noncapital financing activities - - - (63,000) (63,000) (5,290) Cash flows from capital and related financing activities: System development charges 873,080 232,070 - - 1,105,150 - Acquisition and construction of capital assets (1,395,866) (1,152,365) - - (2,548,231) (688,256) Disposition of capital assets - - - - - 108,263 Contributed capital 51,673 7,938 - - 59,611 - Principal paid on long-term debt (1,320,000) (435,000) - (754,687) (2,509,687) (348,059) Interest paid on long-term debt (470,055) (271,323) - (80,393) (821,771) (19,426) Net cash used in capital and related financing activities (2,261,168) (1,618,680) - (835,080) (4,714,928) (947,478) Cash flows from investing activities: Interest received 274,792 230,282 29,798 13,670 548,542 256,114 Net change in cash and investments 1,910,454 843,726 (1,235,701) 271,517 1,789,996 652,951 Cash and investments, beginning of year 19,736,719 16,664,657 2,778,538 966,044 40,145,958 19,217,083 Cash and investments, end of year $ 21,647,173 $ 17,508,383 $ 1,542,837 $ 1,237,561 $ 41,935,954 $ 19,870,034
Reconciliation of operating income (loss) to net cash provided by (used in) operating activities: Operating income (loss) $ 983,289 $ 1,405,987 $ (1,045,672) $ 297,154 $ 1,640,758 $ 220,535 Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation 2,778,605 505,728 8,390 843,967 4,136,690 1,271,223 Changes in assets and liabilities: Accounts receivable (28,037) (229,810) (63,115) 1,242 (319,720) (63,600) Due from other governments (373,962) (5,673) - - (379,635) - Prepaid expenses - - (28,730) - (28,730) (27,525) Accounts payable (61,457) 105,537 (270,728) (369) (227,017) (209,505) Accrued payroll and other liabilities 54,561 9,093 (4,756) (227) 58,671 31,046 Accrued claims liabilities - - - - - 60,000 Net pension liability and related deferrals 561,093 491,642 307,125 18,559 1,378,419 675 Net OPEB obligation and related deferrals (17,262) (50,380) 48,551 (7,544) (26,635) (5,401) Deposits - - - (782) (782) 65,500 Unearned revenue - - (216,564) 3,927 (212,637) - Inventory - - - - - 6,657 Net cash provided by (used in) operating activities $ 3,896,830 $ 2,232,124 $ (1,265,499) $ 1,155,927 $ 6,019,382 $ 1,349,605 Noncash capital and related financing activities: Contributed capital assets $ 51,673 $ 7,938 $ - $ - $ 59,611 $ 6,958 The accompanying notes are an integral part of this statement.
Attachment 1, Page 64 of 214 City of Springfield, Oregon STATEMENT OF FIDUCIARY NET POSITION AGENCY FUND June 30, 2018
ASSETS
Cash and investments $ 89,741,230
LIABILITIES
Amounts held for other parties $ 89,741,230
The accompanying notes are an integral part of this statement.
Attachment 1, Page 65 of 214
NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Springfield (City) have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting standards.
The more significant accounting policies of the City are described below.
1. Financial Reporting Entity
The accompanying financial statements present the City of Springfield and its component unit.
BLENDED COMPONENT UNIT
The Springfield Economic Development Agency (SEDA) is a legally separate body, acting as the Urban Renewal Agency of the City of Springfield. Because the SEDA governing body is substantively the same as the City’s, and because City management is responsible for the Agency’s operations, the funds of the Agency are blended with those of the City by including them in the appropriate statements and schedules of this Comprehensive Annual Financial Report. Separate financial statements for the Agency can be obtained from the Finance Department of the City of Springfield or viewed on the City’s website at www.springfield-or.gov.
2. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the City and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on charges for services for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. 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 that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.
3. Measurement Focus, Basis of Accounting and Financial Statement Presentation
Measurement focus refers to what is being measured by a fund. Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements.
Attachment 1, Page 66 of 214 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued
The government-wide and proprietary fund 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 related cash flows. Property taxes are recognized as revenues in the year for 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.
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 collected 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 30 days of the end of the year being reported. Expenditures generally are 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.
Property taxes, franchise fees, transient room taxes, and state shared revenues associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current period when collected within 30 days following the year end. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. All other revenue items are considered to be measurable and available only when cash is received.
The fiduciary fund reported by the City, the Agency Fund, has no measurement focus and is reported on the full accrual basis of accounting.
The financial transactions of the City are recorded in individual funds. Each fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets, deferred outflows, liabilities, deferred inflows, fund equity, revenues, and expenditures/expenses. The various funds are reported by generic classification within the financial statements.
There are stated minimum criteria for the determination of major funds: percentage of the assets plus deferred outflows, liabilities plus deferred inflows, revenues or expenditures/expenses of either fund category, or the governmental and enterprise funds combined. The City electively added funds as major funds, those funds which either had debt outstanding or specific community focus. Non-major funds are combined in a column in the fund financial statements and detailed in the combining section.
The City reports the following major governmental funds:
The General Fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
The Street Fund accounts for revenues from state gasoline taxes apportioned from the State of Oregon and expenditures as specified under Article IX, Section 3 of the constitution of the State of Oregon.
Attachment 1, Page 67 of 214 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued
The Police Levy Fund accounts for revenue received from a five-year Police Local Option Levy to enhance public safety services by adding staff to the Police and Court Departments as well as funding jail operations.
The City reports the following major proprietary funds:
The Ambulance Fund accounts for the City’s ambulance operations. Revenue is derived mainly from ambulance fees. The fund also performs billing and collection of ambulance operations for other Oregon cities. This service is provided for a fee.
The Sewer Fund accounts for the operation, construction, and maintenance of the wastewater collection system. Revenue is derived from sewer user fees and system development charges.
The Storm Drainage Fund accounts for operation, construction, and maintenance of the stormwater drainage system. Revenue is derived from storm drainage fees and system development charges.
Additionally, the government reports the following fund types:
Internal Service funds account for the ownership and use of rolling stock and computer equipment, the City’s risk and employee benefit program, and costs related to the administration of system development charges. Resources are provided by charges to other funds, including discretely presented component units.
The Agency Fund is a fiduciary fund used to account for funds received and held by the City in a custodial capacity. The majority of the activity in this fund is made up of transactions related to being the fiscal agent for the Metropolitan Wastewater Management Commission and Regional Fiber Consortium, Ambulance billing fees collected for other agencies, Health Reimbursement Accounts held on behalf of City employees, and fees collected by the municipal court that are passed on to other entities and government agencies.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule include interfund services provided and/or used. Interfund services provided and/or used are accounted for as revenues and expenses since the elimination of such revenues and expenses would distort the direct costs and program revenues reported for the various functions.
Accounts recorded as program revenues include charges to customers, operating grants and contributions, and capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Ambulance Fund are ambulance fees and billing and collection charges. The principal operating revenues of the Booth-Kelly Fund are lease revenues. The principal operating revenues of the Sewer Fund are sewer user fees. The principal operating revenues of the Storm Drainage Fund are drainage fees. The principal operating revenues of the internal service
Attachment 1, Page 68 of 214 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued funds are charges to other funds for depreciation on equipment and for services provided. Operating expenses for the enterprise funds and internal service funds include administrative expenses, depreciation on capital assets and the cost of providing services. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the City’s practice to use restricted resources first, then unrestricted resources as they are needed.
4. Assets, Liabilities, and Net Position or Equity a. Cash and Investments
State statutes authorize the City to invest in obligations of the U.S. Treasury and its agencies, bankers’ acceptances, high grade commercial paper, the State of Oregon Local Government Investment Pool and repurchase agreements.
Investments are reported at fair value.
For purposes of the statement of cash flows for proprietary fund types, cash and investments in the City-wide investment pool (including restricted cash and investments) are considered cash and cash equivalents.
The pool has the general characteristics of a demand deposit account in that funds may deposit additional cash at any time and may withdraw cash at any time without prior notice or penalty. b. Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds.” Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.”
Advances between funds, as reported in the fund financial statements, are offset by a nonspendable fund balance in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.
Real and personal property taxes attach as an enforceable lien on property as of July 1st. All taxes are levied as of July 1st and are payable in three installments on November 15th, February 15th, and May 15th. All property taxes are billed and collected by Lane County, Oregon and then turned over to the City.
For the year ended June 30, 2018, the City’s tax levy did not exceed the Oregon constitutional limitation. The total property tax levy was $32,510,580. This includes general property taxes to support general obligation bond debt service of $1,861,282.
Attachment 1, Page 69 of 214 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued
The City has foreclosed on properties, collateralizing assessments receivable over the past twenty years. The properties collateralizing the assessments receivable, where the right to redemption still exists by the benefited property owner, are recorded as liens receivable, which include the cost of the original assessment, foreclosure costs and interest to the date of foreclosure, as provided by Oregon Statutes. Once the right to redeem these properties no longer exists (after one year), the properties are deeded to the City and then become investment in foreclosed property. Liens receivable and investment in foreclosed property are offset by unavailable revenue and, accordingly, have not been recorded as revenue in the governmental funds.
The value of these properties, both liens and investment in foreclosed property, has been adjusted to the lower of net realizable value or cost. Net realizable value for the City has been determined by reviewing the true cash value of these properties as recorded by the Lane County assessor, less the underlying property taxes that must be paid upon the sale of the property by the City. c. Inventory
Inventories of materials and supplies are valued at cost or average cost using the first-in/first-out method and are shown on the balance sheet as an asset with a corresponding nonspendable fund balance. Inventories are charged to operations as consumed in both the government-wide and fund financial statements. d. Prepaid Items
Payments made to vendors for services that will benefit periods beyond June 30, 2018 are recorded as prepaid items. These prepaid amounts are recorded in the balance sheet as an asset with a corresponding nonspendable fund balance and are shown as expenditures in the periods that the service is provided, consistent with the “consumption method” of accounting for prepaids. e. Restricted Assets
Assets whose use is restricted for construction, debt service or other purposes by provisions of grants, bond indentures or other agreements are segregated on the statement of net position. f. Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, multi-use paths and traffic control devices), 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 $5,000 and an estimated useful life greater than one year. Such assets are recorded at historical cost, or estimated historical cost if actual historical cost is not available. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value.
As permitted by GAAP, the City has limited the retroactive capitalization of governmental fund infrastructure to fiscal years ending after June 30, 1980. Although the majority of such infrastructure was placed in service before that date, it has not been included in these financial statements since it has been substantially depreciated.
Attachment 1, Page 70 of 214 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.
Depreciation and amortization of capital assets are computed on the straight-line method over the estimated useful lives of the related assets. Upon disposal of such assets, the accounts are relieved of the related historical costs and accumulated depreciation, and resulting gains or losses are reflected in income. The estimated useful lives of the various categories of assets are as follows:
Category Estimated Useful Life Buildings 10-50 years Equipment 3-20 years Infrastructure 20-50 years Studies 20 years
Interest is capitalized on proprietary fund assets acquired with tax-exempt debt. The amount of interest to be capitalized is calculated by offsetting interest expense incurred from the date of the borrowing until completion of the project with interest earned on invested proceeds over the same period. g. Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation leave within limits set by collective bargaining agreements. All employees with accrued vacation leave are paid the outstanding vacation accrual balance, within limits, at separation at the employees current pay rate. Employees with sick leave accruals and meeting longevity requirements are paid the outstanding sick leave accrual balance, within limits, upon retirement at the employees current pay rate. All vacation and sick leave pay is accrued when incurred in the government-wide and proprietary fund statements. The governmental fund financial statements do not report liabilities for compensated absences unless they are due for payment. The General Fund is the governmental fund that will be primarily used to liquidate compensated absences based on the high level of staffing that is funded from this fund. h. Long-term Liabilities
In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business- type activities, or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are recognized in the year incurred. Deferred charges for refunding are amortized straight-line over the life of the new debt.
In the fund financial statements, governmental fund types recognize bond premiums and discounts as well as bond issuance costs during the current period. The face amount of debt issued is reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Attachment 1, Page 71 of 214 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued i. Deferred Outflows/Inflows of Resources
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(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
The other instance of deferred inflows arises only under a modified accrual basis of accounting. Accordingly, unavailable revenue is reported only in the governmental funds balance sheet. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. j. Pensions
Oregon Public Employees Retirement System (OPERS) – 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 OPERS and additions to/deductions from OPERS’s fiduciary net position have been determined on the same basis as they are reported by OPERS. 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.
City Retirement Plan (CRP) – For purposes of measuring the net pension liability and pension expense, information about the fiduciary net position of CRP and additions to/deductions from CRP fiduciary net position have been determined on the same basis as they are reported by the City’s actuary. For this purpose, benefit payments are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. k. Fund Balance
In the fund financial statements, the fund balance for governmental funds is reported in classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.
Fund balance is reported as nonspendable when the resources cannot be spent because they are either in a nonspendable form or legally or contractually required to be maintained intact. Resources in nonspendable form include inventories, prepaids, and assets held for resale.
Fund balance is reported as restricted when the constraints placed on the use of resources are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.
Attachment 1, Page 72 of 214 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued
Fund balance is reported as committed when the City Council passes a resolution that places specific constraints on how the resources may be used. The City Council can modify or rescind the commitment at any time through passage of an additional resolution.
Resources that are constrained by the City’s intent to use them for a specific purpose, but are neither restricted nor committed, are reported as assigned fund balance. Intent is expressed when the City Council approves which resources should be “reserved” during adoption of the annual budget. The City’s Finance Director uses that information to determine whether those resources should be classified as assigned or unassigned for presentation in the City’s Annual Financial Report.
Unassigned fund balance is the residual classification for the General Fund. This classification represents fund balance that has not been restricted, committed, or assigned within the General Fund. This classification is also used to report any negative fund balance amounts in other governmental funds.
When both restricted and unrestricted (committed, assigned, or unassigned) resources are available for use, it is the City’s practice to use restricted resources first, then unrestricted resources as needed. When an expenditure is incurred where an unrestricted fund balance classification could be used, the City’s practice is to use committed resources first, assigned resources second, and then unassigned amounts as they are needed.
Fund balances by classification for the year ended June 30, 2018 were as follows:
Total Police Nonmajor Governmental Fund Balances General Street Levy Governmental Funds Nonspendable: Inventories $ 2,775 $ 242,982 $ - $ - $ 245,757 Prepaids 59,663 - - 1,016 60,679 Investment in foreclosed property 1,970 - - - 1,970 Restricted: Debt service - - - 382,512 382,512 Urban renewal - - - 6,262,175 6,262,175 Capital projects - - - 1,595,284 1,595,284 Street repairs and maintenance - 1,676,900 - - 1,676,900 Transportation - - - - - Street improvements - - - 2,996,261 2,996,261 Public Safety - Fire - - - 439,575 439,575 Public Safety - Police general - - 1,186,523 179,749 1,366,272 Public Safety - Police forfeitures - - - 490,230 490,230 Building code - - - 2,289,989 2,289,989 Economic development - - - 1,360,914 1,360,914 Library services - - - 13,441 13,441 Committed: Development assessment - - - 532,569 532,569 Capital projects - - - 1,668,173 1,668,173 Technology fee reserve 293,004 - - - 293,004 Assigned: Capital projects - - - 484,533 484,533 Contigency reserve 1,000,000 - - - 1,000,000 Public Safety - Police K9 - - - 85,480 85,480 Public Saftey - Police general 148,189 148,189 Other purposes - - - 201,874 201,874 Unassigned 8,388,052 - - - 8,388,052 Total fund balances $ 9,745,464 $ 1,919,882 $ 1,186,523 $ 19,131,964 $ 31,983,833
Attachment 1, Page 73 of 214 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued l. Indirect Expenses Allocation
In the government-wide statement of activities, program costs include incidental indirect costs. m. Contingency and Working Capital Policy
The City will maintain adequate cash reserves for both contingencies and working capital. Each fund will maintain adequate cash reserves, borrow internally from another City fund, or as a last resort, borrow externally to provide for cash flow and contingency requirements.
5. New Accounting Pronouncements
During the fiscal year ended June 30, 2018, the City implemented the following GASB pronouncements:
• GASB Statement No. 75 – Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The purpose of this Statement is to establish standards of accounting and financial reporting, but not funding or budgetary standards, for OPEB that is provided to the employees of state and local governmental employers through OPEB Plans that are administered through trusts or equivalent arrangements meeting certain criteria. This statement also establishes standards for recognizing and measuring liabilities, deferred outflows of resources, deferred inflows of resources, and expense/expenditure. It replaces the requirements of Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, as amended, and No. 57, OPEB Measurement by Agent Employers and Agent Multiple-Employer Plans. The adoption of Statement No. 75 had no impact on the City’s governmental fund financial statements. However, the adoption has resulted in the restatement of the City’s Fiscal Year 2017 government-wide financial statements and proprietary funds financial statements to reflect the reporting of total OPEB liabilities, deferred inflows of resources, deferred outflows of resources and the recognition of OPEB expense in accordance with the provisions of the Statement. See Note O (Other Post-employment Benefits) in the Notes to Basic Financial Statements section of this report for additional information.
• GASB Statement No. 81, Irrevocable Split-Interest Agreements. The Statement requires that a government that receives resources pursuant to an irrevocable split-interest agreement recognizes assets, liabilities, and deferred inflows of resources at the inception of the agreement. GASB 81 also provides expanded guidance for circumstances in which the government holds the assets. As a result, there is no impact in the current year as a result of the application of this standard.
• GASB Statement No. 85, Omnibus 2017. The objective of this Statement is to address practice issues that have been identified during implementation and application of certain GASB Statements. This Statement addresses a variety of topics including issues related to blending component units, goodwill, fair value measurement and application, and postemployment benefits (pensions and other postemployment benefits [OPEB]).
• GASB Statement No. 86, Certain Debt Extinguishment Issues. The primary objective of this Statement is to improve consistency in accounting and financial reporting for in-substance defeasance of debt by providing guidance for transactions in which cash and other monetary assets acquired with only existing resources – resources
Attachment 1, Page 74 of 214 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued other than the proceeds of refunding debt – are placed in an irrevocable trust for the sole purpose of extinguishing debt. This Statement also improves accounting and financial reporting for prepaid insurance on debt that is extinguished and notes to financial statements for debt that is defeased in substance. As a result, there is no impact in the current year as a result of the application of this Statement.
• GASB Statement No. 89 – Accounting for Interest Cost Incurred before the End of a Construction Period. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. This Statement also reiterates that in financial statements prepared using the current financial resources measurement focus, interest cost incurred before the end of a construction period should be recognized as an expenditure on a basis consistent with governmental fund accounting principles. There is no impact in the current year as a result of the application of this Statement.
• GASB Statements No. 83, 84, 87, 88, and 90 – These are other pronouncements that have been issued by the GASB but not yet implemented by the City.
NOTE B – RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
1. Explanation of certain differences between the governmental fund balance sheet and the government-wide statement of net position.
The governmental fund balance sheet includes a reconciliation between fund balance – total governmental funds and net position – governmental activities as reported in the government-wide statement of net position. One element of that reconciliation explains that “all liabilities are reported in the statement of net position, however if they are not due and payable in the current period, they are not recorded in the governmental funds.” The details of this $62,971,700 difference are as follows:
Bonds payable, net of original issue premium and deferred charges $ 14,638,575 Notes payable 4,296,965 Interfund loan payable 1,166,022 Due to developer 210,000 Accrued interest payable 38,980 Compensated absences 4,512,088 Net pension liability and related deferrals 32,322,836 Net OPEB obligation 5,786,234
Total $ 62,971,700
Attachment 1, Page 75 of 214 NOTE B – RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS – Continued
Another element of that reconciliation states that “capital assets are not financial resources in governmental funds, but are reported in the statement of net position at their net depreciable value.” The details of this $129,602,555 are as follows:
Capital assets (net of accumulated depreciation) reported in the Statement of Net Position - governmental activities column: Land and work in progress $ 70,114,228 Other capital assets (net of accumulated depreciation) 65,351,039 Total capital assets reported in internal service funds included in the Statement of Net Position - governmental activities column (net of accumulated depreciation): (5,862,712)
$ 129,602,555
2. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government-wide statement of activities.
The governmental fund statement of revenues, expenditures, and changes in fund balances includes reconciliation between net changes in fund balances – total governmental funds and changes in net position of government activities as reported in the government-wide statement of activities. One element of that reconciliation explains that “Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense.” The details of this $(3,297,405) difference are as follows:
Capital outlay $ 996,405 Donated capital assets 784,562 Depreciation (5,078,372) Net adjustment to increase net changes in fund balances - total governmental funds to arrive at changes in net position of governmental activities $ (3,297,405)
Another element of that reconciliation states that “the issuance of long-term debt (e.g., bonds, leases) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities.” The details of this $(1,239,579) difference are as follows:
Attachment 1, Page 76 of 214 NOTE B – RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS – Continued
Issuance of note payable $ (2,729,248) Principal repayment of general obligation debt 1,390,000 Principal repayment of note payable 305,530 Amortization of deferred charges (35,034) Amortization of bond premiums 230,481 Increase in interfund loan payable (415,353) Decrease in accrued interest payable 14,045 Net adjustment to increase net changes in fund balances - total governmental funds to arrive at changes in net position of governmental activities $ (1,239,579)
Another element of the reconciliation states that “governmental funds do not report expenditures for unpaid compensated absences or other post-employment benefits since they do not use current financial resources.” The details of this $(2,382,295) difference are as follows:
Increase in accrued compensated absences $ (175,530) Increase in net pension liability and related deferrals (2,477,020) Decrease in net OPEB obligation 270,255 Net adjust to increase net changes in fund balances - total governmental funds to arrive at changes in net position of governmental activities $ (2,382,295)
NOTE C – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
The City follows these procedures in establishing the budgetary data reflected in the financial statements.
In April of each year, the City Manager submits a recommended budget to the Budget Committee (which consists of the City Council and an equal number of citizens of the City). The City’s budget is prepared for each fund on the modified accrual basis of accounting. Estimated receipts and expenditures are budgeted for by fund, program and object. Information on the past two year’s actual receipts and expenditures and current-year amended budgets are included in the budget document.
The Budget Committee conducts public hearings for the purpose of obtaining citizens’ comments.
The Budget Committee then presents an approved budget to the City Council for final adoption. The adopted expenditures for each fund may not be increased by more than 10% during the year without a special public hearing of the governing body with notice to the citizens published 5 to 30 days in advance. After the Council adopts the budget and certifies the total of ad valorem taxes to be levied, no additional tax levy may be made for that fiscal year.
The City Council legally adopts the budget before July 1, by resolution. The resolution authorizes fund appropriations as current annual departmental requirements, debt service, capital projects, interfund transfers, interfund loans, statutory payments, contingencies, unappropriated fund balances and reserves. Expenditures cannot legally exceed appropriations at these control levels. Appropriations lapse as of the end of the year.
Attachment 1, Page 77 of 214 NOTE C – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY – Continued
The City Council may change the budget throughout the year by transferring appropriations between levels of control and by adopting supplemental budgets as authorized by Oregon Revised statutes. Management may administratively transfer budget amounts between individual line items within the control level, but cannot make changes between the legal levels of control. During the fiscal year ended June 30, 2018, the City Council approved several transfer resolutions and supplemental budgets increasing appropriations by $8,525,074.
The Ambulance Fund reported a negative fund balance of $1,450,487. This negative fund balance was the result of the Fund not receiving the anticipated ambulance billing revenue in the current and prior fiscal year.
NOTE D – CASH AND INVESTMENTS
The City of Springfield maintains a common cash and investment pool that is available for use by all funds. At June 30, 2018, cash and investments are comprised of the following:
Cash on Hand $ 5,371 Cash with Fiscal Agent 5,500 Deposits 4,777,037 Local Government Investment Pool Accounts 70,988,582 Investments 108,456,319
$ 184,232,809
Each fund’s portion of this pool is displayed in the Statement of Net Position.
Governmental Funds $ 52,555,624 Business-type Funds 41,935,955 Not Appearing on Statement of Net Position Fiduciary Fund 89,741,230
$ 184,232,809
Deposits
Deposits with financial institutions are comprised of checking and money market accounts. As of June 30, 2018, the City of Springfield had a book balance of $4,777,037 and a bank balance of $5,329,010. The difference is due to transactions in process. Of this amount, $750,000 was covered by federal depository insurance, and the remainder was collateralized by the statewide pool.
Effective July 1, 2008, the State of Oregon formed the Oregon Public Funds Collateralization Program under ORS 295. The collateralization program creates a statewide pool of qualified bank depositories for local governments, providing collateralization for bank balances that exceed the limits of federal depository insurance,
Attachment 1, Page 78 of 214 NOTE D – CASH AND INVESTMENTS - Continued and eliminating the need for certificates of participation. The legislation creates a shared liability structure for depository banks, but does not guarantee that public funds are 100% protected. The City is also required to verify that amounts in excess of FDIC insurance limits are deposited only in qualified depository banks listed by the Office of the State Treasurer.
Local Government Investment Pool
The City participates in the State of Oregon Local Investment Pool (LGIP or Pool) which is an open-ended, load diversified portfolio created under ORS 294.805 to 294.895 and is not registered with the U.S. Securities and Exchange Commission as an investment company. Fair value of the LGIP is calculated at the same value as the number of shares owned. The unit of account is each share held, and the value of the position would be the fair value of the pool’s share price multiplied by the number of shares held. The State Treasurer is the investment officer for the Pool and is responsible for all funds in the Pool. These funds must be invested and managed, like that of a prudent investor, exercising reasonable care, skill, and caution. Investments in the funds are further governed by portfolio guidelines issued by the Oregon short-term Funds Board, which establish diversification percentages and specify the types of maturities of investments.
The Oregon Audits Division of the Secretary of State’s Office audits the Pool annually. The Division’s report on the Pool as of and for the year ended June 30, 2018 was unmodified and may be obtained at the Oregon State Treasury, 350 Winter St. NE, Ste 100, Salem, OR 97310 or at www.ost.state.or.us. At June 30, 2018, the fair value of the City’s deposits with the LGIP approximates cost.
Cash and Investments
On June 30, 2018, the City of Springfield held $108,456,319 of investments; corporate indebtedness of $43,760,459, and government agency securities totaling $64,695,860.
The City’s investment policy requires that the City diversify investments across maturities, security type, and institution to avoid incurring unreasonable risks. Specifically, except for the Local Government Investment Pool, no more than 25% of the City’s total investment portfolio will be invested with a single financial institution, no more than 20% of the total portfolio will be invested with any one security, and lastly, no more than 5% of the total portfolio will be invested with any one corporate entity. The City was in compliance with all of the above stated City investment policy guidelines.
The City’s policy for custodial credit risk is outlined in the City’s Investment and Portfolio Policies, adopted by the City Council. This investment policy applies to all cash-related assets included within the scope of the City of Springfield’s audited financial statements and held directly by the City. Funds will be invested in compliance with the provisions of, but not necessarily limited to the Oregon Revised Statutes (ORS), Chapter 295, other applicable statutes and this policy. Investment of any tax exempt borrowings proceeds and any related debt service funds will comply with the arbitrage restrictions in all applicable Internal Revenue Service codes. The City will limit investment activities in order to ensure safety, legality, liquidity, diversity, and yield. The standard of prudence used by the City’s investment officer in the context of managing the overall portfolio shall be the prudent investor rule.
Attachment 1, Page 79 of 214 NOTE D – CASH AND INVESTMENTS - Continued
The scope of the City’s investment policy includes not only investments, but all cash-related assets included within the scope of the City of Springfield’s financial statements and held directly by the City. The investment policy establishes the City’s permitted investments and provides guidelines for managing the various types of risk associated with these investments. The different risks will be discussed below.
A. Interest rate risk
Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. City staff manages this risk by limiting the maturity of the investments held by the City. The investment policy requires that all short-term investments mature in less than 18 months. The investment policy defines short- term investments as those not reserved for specific capital projects or debt payments. Long-term investments are required to have maturities less than 3 years. Commercial paper is required to have a maturity which does not exceed 270 days. On June 30, 2018, 100% of the total investments were considered short-term and had maturities less than 18 months and none were considered long-term with maturities of more than 18 months but less than 3 years. The table below displays the liquidity requirements of the investment policy and the liquidity characteristics of the City’s cash and investments on June 30, 2018.
Short-Term Investments:
Maturity Amount Actual % Investment Policy % Under 30 days $ 80,675,080 44% 10 % minimum Under 90 days 97,163,235 53% 25 % minimum Under 270 days 118,565,935 64% 50 % minimum Under one year 145,286,878 79% 80 % minimum Under 18 months 184,232,809 100% 100 % minimum
B. Credit risk
Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligation. The City’s investment policy provides that all corporate debt securities be rated at a minimum of A1 or AA by Standard and Poor’s rating service or P1 or Aa by Moody’s rating service, or for an Oregon issuer, a minimum of A1 or A or better by S & P; or P1 or Aa by Moody’s. At June 30, 2018, all of the corporate debt in the City’s portfolio is in compliance with the investment policy. The Local Government Investment Pool is not rated and is not registered with the U.S. Securities and Exchange Commission.
C. Custodial credit risk
Custodial credit risk is the risk that, in the event of the failure of the counterparty to a transaction, the City will not be able to recover the value of an investment or collateral securities in the possession of an outside party. The City’s investment policy requires that broker/dealers meet certain qualifications and that purchased investment securities will be delivered by FED book entry, DTC, or physical delivery, and held in third party
Attachment 1, Page 80 of 214 NOTE D – CASH AND INVESTMENTS - Continued safekeeping - registered to the City of Springfield - with a designated custodian. All of the City’s investments at June 30, 2018 were delivered by book entry to the account of BNY Western Trust Company, who held the securities for the benefit of the City.
D. Concentration of credit risk
Concentration of credit risk is the risk of loss attributed to the magnitude of a government’s investment in a single issuer. The City’s investment policy provides concentration guidelines by both institution and by type of investment. The City diversifies investments across maturities, security type and institution to avoid incurring unreasonable risks. In particular, except for the Local Government Investment Pool, no more than 25% of the City’s total investment portfolio will be invested with a single financial institution. In addition, no more than 20% of the total portfolio will be invested with any one security and no more than 5% of the total portfolio will be invested with any one corporate entity. As of June 30, 2018, the City was in compliance with the City’s investment policy.
Diversification by Financial Instrument:
Maximum % Instrument Amount % Invested of Portfolio State of Oregon Investment Pool $ 70,988,582 38% 100% Interest Bearing Checking Account 1,441,624 1% 50% Money Market Account 3,335,413 2% 50% Corporate Bonds 43,760,459 24% 25% Municipal Bonds 64,695,860 35% 50% Other 10,871 0% 0% Totals $ 184,232,809 100%
E. Fair Value Measurements
Fair value is defined as the price that would be received at the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City categorizes fair value measurements within the hierarchy established by GASB Statement 72. This hierarchy defines three levels of inputs used to assess fair value which allows financial statement users to identify the level of reliability and determine variance risk between actual amounts received during a sale of assets or transfer of liabilities to that which is reported in the financial statements for the measurement date.
The classification of securities within this fair value hierarchy is based on 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 instruments in active markets.
Attachment 1, Page 81 of 214 NOTE D – CASH AND INVESTMENTS - Continued
• Level 2 – Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable based on market data obtained from sources independent of the reporting entity. • Level 3 – Valuations derived from valuation techniques in which significant inputs are unobservable (based on the best information available regarding assumptions market participants would use in pricing the asset).
As of June 30, 2018, the City’s investments in corporate and municipal bonds are classified as level 2.
F. Foreign currency
The City of Springfield has not made any investments that are not in US dollar denominations therefore the City is not exposed to this risk.
NOTE E – RECEIVABLES AND UNAVAILABLE REVENUE
Receivables at June 30, 2018 consist of the following:
Property Taxes and Assessments Accrued Mortgage SDC Deferred Total Net Fund Other Accounts and Liens Grants Interest Notes Receivable Receivable
General $ 1,328,160 $ 1,343,600 $ - $ - $ 50,472 $ - $ 1,234 $ 2,723,466 Street - 697,452 - - 2,950 - - 700,402 Police Levy 368,351 62,613 - - 6,975 - - 437,939 Sewer - 1,158,427 - - 71,239 - - 1,229,666 Storm Drainage - 1,324,173 - - 58,675 - - 1,382,848 Ambulance - 617,917 * - - 7,405 - - 625,322 Nonmajor governmental 447,795 338,530 79,717 140,750 60,658 1,746,485 644,418 3,458,353 Nonmajor enterprise - 69,837 - - 3,724 - - 73,561 Internal Service - 62,228 - - 66,972 - - 129,200
$ 2,144,306 $ 5,674,777 $ 79,717 $ 140,750 $ 329,070 $ 1,746,485 $ 645,652 $ 10,760,757
*Net of allowances for uncollectible accounts totalling $954,900
Assessments, liens, and mortgage notes are collateralized by real estate.
Attachment 1, Page 82 of 214 NOTE E – RECEIVABLES AND UNAVAILABLE REVENUE - Continued
Mortgage notes within the Community Development fund are a result of loans made under the CDBG federal program. Repayment is dependent on the type of mortgage note. Deferred payment loans, housing improvement loans, and SHOP loans are due and payable at the time of sale or transfer of title. Most loans are interest free.
In all cases, loans become immediately due and payable if the client fails to meet any contract requirements.
Governmental funds report unavailable revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. At June 30, 2018, the various components of unavailable revenue (deferred inflows) consist of the following:
Property Mortgage Total taxes Fees and notes unavailable FUND BY TYPE receivable charges receivable Assessments Other revenue General $ 1,328,160 $ 817,302 $ - $ - $ - $ 2,145,462 Street - 103,013 - - - 103,013 Police Levy 368,351 - - - 1,030 369,381 Nonmajor governmental 447,795 842,046 1,375,901 79,718 408,569 3,154,029 Total unavailable revenue $ 2,144,306 $ 1,762,361 $ 1,375,901 $ 79,718 $ 409,599 $ 5,771,885
Attachment 1, Page 83 of 214 NOTE F – CAPITAL ASSETS
Governmental activities: Beginning Ending Balance Increases Decreases Balance Capital assets, not being depreciated: Land $ 67,093,122 $ 577,339 $ (55,336) $ 67,615,125 Work in progress 4,713,974 695,786 (2,910,657) 2,499,103 Total capital assets, not being depreciated 71,807,096 1,273,125 (2,965,993) 70,114,228 Capital assets, being depreciated: Buildings 48,447,227 98,325 - 48,545,552 Infrastructure 73,851,714 3,117,880 - 76,969,594 Machinery & equipment 23,762,026 956,845 (1,016,566) 23,702,305 Library books 1,998,269 - - 1,998,269 Studies 1,261,746 - (183,592) 1,078,154 Total capital assets, being depreciated 149,320,982 4,173,050 (1,200,158) 152,293,874
Less accumulated depreciation for: Buildings (25,227,370) (2,283,717) - (27,511,087) Infrastructure (37,339,894) (2,619,217) - (39,959,111) Machinery & equipment (16,386,803) (1,343,928) 897,551 (16,833,180) Library books (1,998,269) - - (1,998,269) Studies (722,046) (102,734) 183,592 (641,188) Total depreciation (81,674,382) (6,349,596) 1,081,143 (86,942,835) Total capital assets, being depreciated, net 67,646,600 (2,176,546) (119,015) 65,351,039 Governmental activities capital assets, net $ 139,453,696 $ (903,421) $ (3,085,008) $ 135,465,267
Business-type activities: Beginning Ending Balance Increases Decreases Balance Capital assets, not being depreciated: Land $ 6,298,566 $ 76,870 $ - $ 6,375,436 Work in progress 2,534,888 991,348 (2,887,434) 638,802 Total capital assets, not being depreciated 8,833,454 1,068,218 (2,887,434) 7,014,238 Capital assets, being depreciated: Buildings & infrastructure 107,126,666 4,346,850 - 111,473,516 Land improvements 532,806 - - 532,806 Equipment 2,118,325 - - 2,118,325 Studies 1,851,857 20,599 - 1,872,456 Total capital assets, being depreciated 111,629,654 4,367,449 - 115,997,103 Less accumulated depreciation for: Land improvements (511,247) (1,243) - (512,490) Buildings & infrastructure (37,919,177) (3,804,674) - (41,723,851) Equipment (1,474,782) (197,459) - (1,672,241) Studies (1,137,954) (133,316) - (1,271,270) Total depreciation (41,043,160) (4,136,692) - (45,179,852) Total capital assets, being depreciated, net 70,586,494 230,757 - 70,817,251 Business-type activities capital assets, net $ 79,419,948 $ 1,298,975 $ (2,887,434) $ 77,831,489
Attachment 1, Page 84 of 214 NOTE F – CAPITAL ASSETS – Continued
Depreciation expense was charged to functions of the City as follows:
Governmental activities: General government $ 92,542 Police 1,985,642 Fire and life safety 724,596 Development and public works 3,276,051 Library 20,330 Unallocated 250,435
Total depreciation expense – governmental activities $ 6,349,596
Business-type activities: Sewer $ 2,778,606 Storm 505,728 Booth-Kelly 843,968 Ambulance 8,390
Total depreciation expense – business type activities $ 4,136,692
NOTE G - RISK MANAGEMENT
The City is exposed to various risks of loss related to torts, errors and omissions, loss or damage to assets, employee injury or illness, and natural disasters.
The City maintains professional risk management and health and wellness programs. Various loss-control techniques are used to minimize or prevent losses. These techniques and programs include but are not limited to: contracting for risk and benefit broker services, contracting for legal services, operation of a wellness clinic, accident investigation and training, fleet management, verification of employee qualifications, and employee and supervisory training.
The City has established an internal service fund to account for and finance its risks of loss. The City maintains a self-insured health benefit program that provides medical, dental, and vision coverage to all regular full and part- time employees and their dependents as well as non-Medicare eligible retirees and their dependents. The City has established a self-insurance reserve to pay medical, dental, and vision claims up to the self-insurance retention limit of $150,000 per covered individual.
Attachment 1, Page 85 of 214 NOTE G - RISK MANAGEMENT – Continued
The following changes occurred in the health and dental claims liability in the current and previous fiscal years:
Liability Current year Fiscal balance at claims and Liability year ended beginning changes in Claim balance at June 30 of year estimates Payments end of year 2013 $ - $ 2,256,826 $ (1,791,735) $ 465,091 2014 465,091 4,894,984 (4,960,500) 399,575 2015 399,575 6,007,389 (5,359,049) 1,047,915 2016 1,047,915 5,343,218 (5,895,677) 495,456 2017 495,456 5,771,608 (5,531,337) 735,727 2018 735,727 6,293,791 (6,292,611) 736,907
The City of Springfield is self-insured for workers’ compensation. The City estimates liability for incurred losses for reported and unreported claims for worker’s compensation. Workers’ compensation estimates are primarily based on individual case estimates for reported claims and through historical data for unreported claims as determined by the City’s Risk Management Services and independent actuarial studies. Liabilities are based on estimated ultimate cost of settling claims, including effects of inflation and other societal and economic factors.
Self-Insured Workers' Compensation Program Estimated Liability for Unpaid Loss and LAE at June 30, 2018 IBNR & Net Case IBNR Outstanding Closeout LCF after Outstanding Year Reserves Reserves LCF Risk Adj. Closeout Liabilities Prior $ 30,319 $ - $ - $ - $ - $ 30,319 2012-13 ------2013-14 ------2014-15 97,368 22,358 23,945 13,663 - 157,334 2015-16 - 52,277 10,455 3,943 - 66,675 2016-17 51,402 59,938 22,268 5,795 - 139,403 2017-18 129,618 135,586 53,041 5,991 324,236 Total $ 308,707 $ 270,159 $ 109,709 $ 29,392 $ - 717,967
Less investment income offset (9,967) Net accrued claims liability $ 708,000
The City purchases third-party coverage or is part of the City County Insurance Services Insurance Pool for all lines of coverage. These include but are not limited to personal injury, public officials’ errors and omissions, automobile, employer’s liability, and property. Settled claims have not exceeded insurance coverage in any of the past five fiscal years.
Attachment 1, Page 86 of 214 NOTE H - CAPITAL LEASES
The City purchased equipment in the fiscal year ending June 30, 2013 for $977,780 with no down payment and annual payments over 5 years. The City purchased equipment in the fiscal year ending June 30, 2016 for $125,452 with no down payment and annual payments over 5 years. The City purchased equipment in the fiscal year ending June 30, 2017 for $593,108 with no down payment and annual payments over 5 years. These lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at the present value of their future minimum lease payments as of the inception date.
The assets acquired through capital leases are as follows:
Machinery and equipment $ 1,696,340 Less: Accumulated depreciation (502,417) Total $ 1,193,923
The future minimum lease obligations as of June 30, 2018, are as follows:
Fiscal Year Ending June 30, Principal Interest 2019 $ 143,635 $ 10,247 2020 146,970 6,912 2021 150,385 3,496 Totals $ 440,990 $ 20,655
NOTE I - LONG-TERM DEBT
General Obligation Bonds
The City issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds are backed by the full faith and credit of the City and are serviced by general property tax revenues. The original amount of general obligation bonds issued in prior years was $14,690,000.
General obligation bonds payable transactions for the year ended June 30, 2018 are as follows:
Final Effective Outstanding Outstanding Issue Maturity Interest July 1, Issued Retired June 30, Due Within Date Date Rate 2017 During year During Year 2018 One Year
Series 2016 6/29/2016 2026 1.36%$ 14,465,000 $ - $ (1,390,000) $ 13,075,000 $ 1,445,000
Unamortized premium 1,843,847 Due in current year (1,445,000)
Total general obligation long-term debt $ 13,473,847
Attachment 1, Page 87 of 214 NOTE I - LONG-TERM DEBT – Continued
Revenue Bonds
The City issues revenue bonds to finance major construction projects in business-type activities. Revenue bonds are secured and serviced by system revenues. The original amount of revenue bonds issued in prior years was $23,610,000.
The City has committed to establish utility user charges sufficient to pay principal and interest when due. If user charges are not sufficient, the City is required by covenant to raise utility rates sufficient to pay maturing principal and interest. Debt service on the revenue bonds is paid solely from user fees.
Revenue obligation bonds payable transactions for the year ended June 30, 2018 are as follows:
Final Effective Outstanding Outstanding Issue Maturity Interest July 1, Issued Retired June 30, Due Within Date Date Rate 2017 During year During Year 2018 One Year
Series 2010 10/6/2010 2030 3.149%$ 7,650,000 $ - $ (435,000) $ 7,215,000 $ 450,000
Series 2017 6/27/2017 2027 1.725% 13,610,000 - (1,320,000) 12,290,000 1,245,000
Unamortized premium 1,685,522 Due in current year (1,695,000)
Total revenue bonds payable $ 19,495,522
Maturities of bond principal and interest are as follows:
General Obligation Bonds Revenue Bonds Total Year Principal Interest Principal Interest Principal Interest
2018-19 $ 1,445,000 $ 523,000 $ 1,695,000 $ 724,400 $ 3,140,000 $ 1,247,400 2019-20 1,505,000 465,200 1,740,000 673,400 3,245,000 1,138,600 2020-21 1,570,000 405,000 1,795,000 620,975 3,365,000 1,025,975 2021-22 1,625,000 342,200 1,860,000 553,700 3,485,000 895,900 2022-23 1,695,000 277,200 1,930,000 483,975 3,625,000 761,175 2023-28 5,235,000 413,800 8,490,000 1,231,000 13,725,000 1,644,800 2028-31 - - 1,995,000 121,700 1,995,000 121,700
Total $ 13,075,000 $ 2,426,400 $ 19,505,000 $ 4,409,150 $ 32,580,000 $ 6,835,550
Attachment 1, Page 88 of 214 NOTE I - LONG-TERM DEBT – Continued
The City issues debt backed solely by future fees received for certain services. At June 30, 2018, future pledged revenues are as follows: Approx % Future pledged of future revenues Revenue, net of Year end of revenue debt pledged to related expenses Debt payments Purpose Revenue Stream final payments outstanding gross revenues Y/E 6/30/2018 Y/E 6/30/2018 Revenue bonds: Sewer System series 2017 Sewer system fees 2027 $ 14,735,750 11.0% $ 7,228,135 *$ 1,705,084
Revenue bonds: Storm System series 2010 Sewer system fees 2030 9,178,400 4.5% 7,228,135 * 706,325
Business -type activities $ 23,914,150 $ 2,411,409
* same revenue source pledged for two purposes
Notes Payable At June 30, 2018 notes payable are as follows: Governmental activites:
Bank of Cascades (SEDA), payable in monthly installments including interest at 3.08%, due 2024 $ 1,625,548
Bank of Cascades (SEDA), payable in monthly installments including interest at 4.15%, due 2025 2,671,417
Total governmental activities $ 4,296,965
Business-type activities:
Bank of the West (BLM), Note payable with monthly installments beginning June, 2009 at 6.97%, due in May of 2019 $ 739,418 Total business-type activities $ 739,418
Attachment 1, Page 89 of 214 NOTE I - LONG-TERM DEBT – Continued
Principal amounts due on these notes payable in each of the next six years and thereafter are as follows:
Governmental Business-type Fiscal Year Activities Activities 2018-19 $ 527,682 $ 739,418 2019-20 596,380 - 2020-21 619,164 - 2021-22 642,584 - 2022-23 666,908 - 2023-25 . 1,244,247 - $ 4,296,965 $ 739,418
Beginning in 2004, the City entered into an initial agreement with the US Bureau of Land Management (USBLM) to finance their portion of the construction of a shared facility constructed by the Oregon Department of Military. In 2006, the City secured a $6.4 million construction loan from the Bank of the West and construction began. The building was completed in the 2009 fiscal year and the construction loan was converted into a ten-year conventional loan with remaining loan proceeds used to reduce the new loan balance to $6 million. The USBLM’s portion of the building was capitalized by the City and is being depreciated over ten years on the straight-line method. The USBLM will make lease payments to the City equal to the City’s debt service payments. Per the terms of the loan agreement with the Bank of the West, the City is under no obligation to make debt service payments above the lease payments received by the USBLM. At the end of ten years, the capital asset and related loan will be fully depreciated and repaid, and the building transferred to the Oregon Department of Military.
The contract payable represents an amount due to Sycan B Corporation for a land purchase, with a due date to be established by mutual agreement of both parties.
Attachment 1, Page 90 of 214 NOTE I - LONG-TERM DEBT – Continued
Changes in Long-term Liabilities
Long-term liability activity for the year ended June 30, 2018 was as follows:
Beginning Ending Due Within Balance Additions Reductions Balance One Year Governmental activities
General obligation bonds $ 14,465,000 $ - $ (1,390,000) $ 13,075,000 $ 1,445,000 Less deferred amounts for issuance premiums 2,074,327 - (230,480) 1,843,847 -
Total bonds payable 16,539,327 - (1,620,480) 14,918,847 1,445,000
Notes payable 1,873,246 2,729,249 (305,530) 4,296,965 527,682 Deferred system development fees 750,668 415,354 - 1,166,022 - Contracts payable 210,000 - - 210,000 - Capital leases 789,049 - (348,059) 440,990 143,634 Accrued claims liability 648,000 - (12,000) 708,000 227,722 Compensated absences 4,355,635 1,408,376 (1,234,877) 4,529,134 1,296,675 OPEB obligation 5,262,439 614,037 - 5,876,476 - Net pension liability 45,056,647 - (3,326,121) 41,730,526 - Governmental activity long-term liabilities $ 75,485,011 $ 5,167,016 $ (6,847,067) $ 73,876,960 $ 3,640,713
Business-type activities:
Bonds payable: Revenue bonds $ 21,260,000 $ - $ (1,755,000) $ 19,505,000 $ 1,695,000 Less deferred amounts for issuance premiums 1,863,478 - (177,956) 1,685,522 -
Total bonds payable 23,123,478 - (1,932,956) 21,190,522 1,695,000
Notes payable 1,494,105 - (754,687) 739,418 739,418 Compensated absences 902,170 365,750 (304,164) 963,756 320,637 OPEB obligation 1,297,521 113,668 - 1,411,189 - Net pension liability 9,766,126 - (86,829) 9,679,297 - Business-type activities long-term liabilities $ 36,583,400 $ 479,418 $ (3,078,636) $ 33,984,182 $ 2,755,055
Attachment 1, Page 91 of 214 NOTE J – RECEIVABLES AND PAYABLES WITHIN THE REPORTING ENTITY
Interfund Payables & Receivables
Receivable Fund Payable Fund Amount Sewer Internal service funds $ 42,236 Storm Drainage Internal service funds 32,036 Booth Kelly Internal service funds 22,215 Ambulance Internal service funds 52,912 Total due to/from other funds (different fund types) $ 149,399
The balances shown above are for services rendered and are generally paid within 30 days.
In an effort to encourage development within the two urban renewal districts, the Springfield Economic Development Agency (SEDA) implemented a program to pay the system development fees on any new commercial or industrial development within the boundaries of the two districts. Additionally, the City has agreed to defer payment from SEDA up to the date the Agency sunsets. That date is not defined and is dependent on the Agency accomplishing its stated goals. The earliest it would reasonably sunset is late 2024. Being a noncash transaction and due to the uncertainty and timing of the payments, authoritative accounting standards indicate that no transaction would need to be recorded (GASB statement No. 34, paragraph 112a(1)). However, due to the size of these deferred payments and impact they would have on affected funds, the City has chosen to recognize a receivable and deferred revenue in the governmental funds statements and a receivable and revenue in the government-wide and proprietary fund statements. For the offsetting liability, a corresponding expense and liability has been recognized in the government-wide statements, however, no expenditure or corresponding liability has been recognized in the governmental funds statements. The details of theses deferred fees are as follows: Receivable Fund Payable Fund Amount Sewer SEDA Glenwood $ 309,977 Sewer SEDA Downtown 104,242 Storm Drainage SEDA Glenwood 45,021 Total advance to/from other funds (different fund types) $ 459,240
Receivable Fund Payable Fund Amount General SEDA Glenwood $ 1,234 Building Code SEDA Glenwood 25 Street Capital SEDA Glenwood 395,961 Street Capital SEDA Glenwood 248,432 Internal Service Funds SEDA Glenwood 43,496 Internal Service Funds SEDA Downtown 17,634 Total due to/from other funds (similar fund types) $ 706,782
Attachment 1, Page 92 of 214 NOTE J – RECEIVABLES AND PAYABLES WITHIN THE REPORTING ENTITY - Continued
Interfund Transfers Nonmajor Total Governmental Transfers Fund description General Street Funds Out
General $ - $ 423,873 $ - $ 423,873 Nonmajor Governmental 766,332 - 39,250 805,582
Total Transfers In $ 766,332 $ 423,873 $ 39,250 $ 1,229,455
Transfers are routinely made for the following purposes:
• To move unrestricted revenues collected in the General Fund to finance various programs and activities accounted for in other funds in accordance with budgetary authorizations. • To move unrestricted revenues collected in other funds to the General Fund to finance government programs. • To move revenues appropriated for debt service from the funds collecting the receipts to the debt service fund as debt service payments become due. • To move revenues from the fund the statute or budget requires to collect them in to the fund the statute or budget requires to expend them.
NOTE K – REBATABLE ARBITRAGE
The City refunded two previous general obligation bonds in June of 2016 that had zero arbitrage liability. These were replaced with the 2016 general obligation bond in the amount of $14,690,000. The 2016 bond also has no arbitrage liability as of June 30, 2018.
The City issued revenue bonds in the amount of $22,815,000 in March of 2009 and $10,000,000 in September 2010. The 2009 revenue bonds were refunded in June of 2017 and replaced with the 2017 Sewer revenue bonds in the amount of $13,610,000. There is no arbitrage liability for these issues as of June 30, 2018.
NOTE L – CITY DEFINED BENEFIT PENSION PLAN
Plan Description – The City sponsors a pension plan for Springfield Police Association employees hired before April 1, 1996 (City of Springfield, Oregon Retirement Plan – CRP). CRP is a governmental single-employer plan maintained and operated by the City of Springfield. The plan is closed to new entrants and all participants are fully vested. The CRP covers full-time regular employees covered by the Springfield Police Association, Fire management, and all Police management employees hired before April 1, 1996, and all disability retirees formerly in the Money Purchase Pension Plan. As of June 30, 2018, there were 26 participants in the plan, of which 16 are active employees and 10 are inactive employees or their beneficiaries. The CRP is subject to Oregon PERS “equal
Attachment 1, Page 93 of 214 NOTE L – CITY DEFINED BENEFIT PENSION PLAN – Continued to or better than” statutory requirements. PERS completed its latest “equal to or better than” testing in July of 2005. The most recent testing prior to July 2005 was in 1995. The plan does not issue a separate stand-alone report.
City Retirement Plan Benefits
Pension Benefits – The City will contribute, as an employer’s contribution to an individual’s retirement account, a percentage of pay for all annual covered salary. The current percentage is 12.8% for sworn public safety employees, 10% for police dispatchers and 7% for other union employees. In addition, the City contributes 6% of salaries as employee contributions. The annual interest earnings to be credited to plan participants’ accounts remains at a guarantee of 9% for emergency service employees while employed with the City, but includes additional provisions on the withdrawal of individual retirement funds once employment is terminated. Police management employees accepted the same terms and conditions for their participation in the CRP.
Distribution of Benefits – Upon severance of employment of a participant other than by death, a participant’s vested account balances shall be distributed to the participant as soon as administratively feasible. Participants who retired prior to June 30, 2006 could elect to leave their account balances in the plan up until the age of 70-1/2 with a 9% interest guarantee. Participants that terminate employment with the City subsequent to June 30, 2006 and have reached the age of 50 may elect to leave their account balances in the plan up until the age of 70-1/2 with a 9% interest guarantee the 1st year, 6% for years 2 and 3, 4% for years 4 and 5, and 0% thereafter. For participants who terminate employment with the City after June 30, 2006 and before the age of 50, the interest guarantee is 9% for the 1st year and 0% thereafter. All distributions must be lump sum.
Death Benefits – Upon the death of a participant, the participant’s vested account balances shall be distributed to the participant’s beneficiary no later than one year after the date of death.
Disability Benefits – A participant who becomes permanently disabled while employed by the City so that the participant is unable to perform all essential duties will continue to earn credits for service up through the earlier of age 60, death, or the date the participant is no longer disabled. Participant accounts will be distributed at the earlier of age 65 or death.
Contributions – The CRP is funded through a tax-exempt trust that holds assets and funds benefits for the plan. The assets of the CRP are held for the exclusive benefit of participants and beneficiaries under the terms of the plan and cannot be used to pay any benefits or expenses of any other retirement plan or trust. The benefits are funded by employer contributions and earnings from plan investments. The City’s Council adopted a formal CRP Funding Policy in 2015 that established a policy to systematically fund the liabilities of the plan on a sound actuarial basis, taking into account the closed status of the plan. The funding policy may be amended by the City Council at any time for any reason.
The City completes an actuarial study of the CRP as of June 30 every two years. In part, because of the closed membership nature of the plan, the City has implemented a new funding strategy for the CRP. The City now contributes annually to the plan a consistent percentage for all covered salary across all employee groups and an
Attachment 1, Page 94 of 214 NOTE L – CITY DEFINED BENEFIT PENSION PLAN – Continued annual single lump sum in each year of the bi-annual cycle. The percentage contribution for all covered salary is now 30.0%. The annual lump sum contribution for the current bi-annual period is $1,161,000.
Employer contributions for the year ended June 30, 2018 were $1,949,686. The General Fund is the governmental fund that will be used to liquidate the net CRP pension liability.
Pension Assets, Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions – At June 30, 2018, the City reported a net pension liability of $10,256,349. The net pension liability and fiduciary net position were measured as of June 30, 2018. The total pension liability was determined using actuarial valuation results as of July 1, 2016 rolled forward to June 30, 2018. The following table presents the changes in the net pension liability for the fiscal year ended June 30, 2018:
Changes in Net Pension Liability Total Pension Plan Fiduciary Net Pension Liability Net Position Liability
Balances as of June 30, 2017 $ 36,633,705 $ 25,254,554 $ 11,379,151
Changes for the year: Service cost 576,750 - 576,750 Interest on total pension liability 2,137,457 - 2,137,457 Effect of plan changes - - - Effect of economic/demographic (gains) or losses - - - Effect of assumptions changes or inputs - - - Benefit payments (8,653,011) (8,653,011) - Administrative expenses - (86,436) 86,436 Net investment income - 1,973,759 (1,973,759) Employer contributions - 1,949,686 (1,949,686)
Net changes (5,938,804) (4,816,002) (1,122,802)
Balances as of June 30, 2018 $ 30,694,901 $ 20,438,552 $ 10,256,349
For the year ended June 30, 2018, the City recognized pension expense of $1,051,617, the details of which are presented in the following table:
Attachment 1, Page 95 of 214 NOTE L – CITY DEFINED BENEFIT PENSION PLAN – Continued
July 1, 2017 to Pension Expense June 30, 2018
Service cost $ 576,750 Interest on total pension liability 2,137,457 Administrative expenses 86,436 Expected investment return net of investment expenses (1,420,879) Recognition of Deferred (Inflows)/Outflows of Resources: Recognition of economic/demographic (gains) losses (365,087) Recognition of assumption changes or inputs 15,752 Recognition of investment (gains) losses 21,188
Pension Expense $ 1,051,617
At June 30, 2018, the City reported deferred outflows of resources related to pensions from the following sources:
Deferred Inflows Deferred Outflows Deferred Inflows/Outflows of Resources of Resources of Resources
Differences between expected and actual experience $ (912,718) $ - Changes of assumptions or inputs - 39,381 Net difference between projected and actual earnings (566,113) - Total $ (1,478,831) $ 39,381
The $1,439,450 net deferred inflows/outflows of resources related to pensions will be recognized as pension expense as follows:
Year Ending June 30, Amount 2019 $ (328,148) 2020 (453,237) 2021 (547,489) 2022 (110,576) 2023 - Thereafter - Total $ (1,439,450)
Attachment 1, Page 96 of 214 NOTE L – CITY DEFINED BENEFIT PENSION PLAN – Continued
Actuarial Valuations – The total pension liability in the July 1, 2016 actuarial valuation rolled forward to June 30, 2018 was determined using the following actuarial assumptions:
Actuarial Valuation Assumptions
Valuation date July 1, 2016 rolled forward to June 30, 2018. Actuarial cost method Individual entry age normal, level percentage of pay Amortization method Fixed amortization period of 20 years starting July 1, 2016, with payments calculated in level dollar installments. Asset valuation method Five-year smoothing of market value investment gains and losses, with the resulting smoothed asset value within 10% of market value. Actuarial assumptions: Investment rate of return 6.5% per year Projected salary increases 3.0% per year Administrative expenses $39,000 per year Mortality None assumed
Discount Rate – The Plan’s fiduciary net position plus anticipated future contributions in adherence with the funding policy is projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the discount rate for calculating the total pension liability is equal to the long-term expected rate of return of 6.5%.
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 6.5%, 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 (5.5%) or 1-percentage-point higher (7.5%) than the current rate:
Current 1% Decrease Discount Rate 1% Increase (5.50%) (6.50%) (7.50%)
Total pension liability $ 32,117,286 $ 30,694,901 $ 29,341,916 Fiduciary net position 20,438,552 20,438,552 20,438,552
Net pension liability $ 11,678,734 $ 10,256,349 $ 8,903,364
Long-Term Expected Rate of Return – To help select the long-term expected rate of return assumption, the plan’s actuary, Milliman Inc, reviewed the plan’s asset allocation as of the most recent July 1, 2016 valuation date. The table below shows Milliman’s assumptions for the general asset classes in which the plan was invested at that
Attachment 1, Page 97 of 214 NOTE L – CITY DEFINED BENEFIT PENSION PLAN – Continued time. Each asset class return assumption is based on a consistent set of 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.
Compound Annual Return (20-Year Asset Class Allocation Geometric) Cash 2.6% 2.56% Core Fixed Income 35.0% 3.75% Broad US Equities 30.0% 5.94% Large Cap US Equities 9.9% 5.89% Small Cap US Equities 7.1% 6.23% Developed Economy Foreign Equities 12.3% 6.12% Emerging Markets Equity 3.10% 6.70% Assumed Inflation – Mean 2.30%
NOTE M – PERS DEFINED BENEFIT PENSION PLAN
Plan Description – Qualifying employees of the city, consisting of police public safety personnel – covered by the Springfield Police Association (SPA) – and fire public safety personnel, hired on or after April 1, 1996, as well as all general service personnel beginning April 1, 2002, are provided pensions through the Oregon Public Employees Retirement System (OPERS). These pensions are part of a cost-sharing multiple-employer defined benefit plan administered and managed by the Public Employees Retirement System Board. All related benefits were established by the legislature pursuant to ORS Chapters 238 and 238A. 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, or by calling (888) 320-7377, or by writing the Oregon Public Employees Retirement System at PO Box 23700, Tigard, Oregon 97281-3700.
Tier One/Tier Two Plan Benefits
Pension Benefits – This pension program (ORS Chapter 238A) is closed to new members hired on or after August 29, 2003. 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% for police and fire employees, 1.67% for general service employees) is multiplied by the number of years of service and the final average salary.
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). General Service members may retire after
Attachment 1, Page 98 of 214 NOTE M – PERS DEFINED BENEFIT PENSION PLAN – Continued reaching age 55. Police and fire members are eligible after reaching age 50. Tier One general service member 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.
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 may change annually through cost-of-living adjustments. Under current law, the cap on the COLA in fiscal year 2018 and beyond will vary based on 1.25% on the first $60,000 of annual benefit and 0.15% on annual benefits above $60,000.
OPSRP Plan Benefits
Pension Benefits – This 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 a formula for members who attain normal retirement age; for Police and Fire, age 60 or 53 with 25 years of retirement credit, 1.8% is multiplied by the number of years of service and the final average salary; for General Service, age 65 or 58 with 30 years of retirement credit, 1.5% is multiplied by the number of years of service and the final average salary.
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. 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.
Attachment 1, Page 99 of 214 NOTE M – PERS DEFINED BENEFIT PENSION PLAN – Continued
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% of the pension that would otherwise have been paid to the deceased member. The surviving spouse, or other person may elect to delay payment of the death benefit, but payment must commence no later than December 31 of the calendar year in which the member would have reached 70 ½ years.
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% of the member’s salary determined by the last full month of employment before the disability occurred.
Benefit Changes After Retirement – Under ORS 238A.210, post retirement monthly benefits will change annually through cost-of-living adjustments. Under current law, the cap on the COLA in fiscal year 2018 and beyond will vary based on 1.25% on the first $60,000 of annual benefit and 0.15% on annual benefits above $60,000.
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 Other Postemployment Benefit Plans.
Employer contribution rates during the period were based on the December 31, 2015 actuarial valuation. The City contribution rates in effect for the fiscal year ended June 30, 2018 were 16.85% for Tier One/Tier Two covered members, 13.08% for OPSRP Pension Program Police and Fire Members, and 8.31% for OPSRP Pension Program General Service Members.
Employer contributions for the year ended June 30, 2018 were $3,930,696. The General Fund is the governmental fund that will be primarily used to liquidate the net PERS pension liability based on the high level of staffing that is funded from this fund.
Pension Assets, Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions – At June 30, 2018, the City reported a liability of $41,153,474 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2017, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2015 rolled forward to June 30, 2017. 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, 2017, the City's proportion was 0.3053%, which was changed from 0.2894% measured as of June 30, 2016.
For the year ended June 30, 2018, the City recognized pension expense of $8,991,238. At June 30, 2018, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Attachment 1, Page 100 of 214 NOTE M – PERS DEFINED BENEFIT PENSION PLAN – Continued
Deferred Outflows of Deferred Inflows of Resources Resources
Differences between expected and actual experience $ 1,990,200 $ -
Changes of assumptions 7,501,544 - Net difference between projected and actual earnings of pension plan investments 423,977 - Changes in proportion and differences between employer contributions and proportionate share of contributions 1,346,371 ( 804,737)
Differences between employer contributions and employer’s proportionate share of system contributions - ( 722,633) Total (prior to post measurement date contributions) 11,262,092 ( 1,527,370)
Contributions subsequent to the measurement date 3,930,696 - Total Deferred Outflow/Inflow of Resources $ 15,192,788 $ ( 1,527,370)
The $3,930,696 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2019. 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 Ending June 30, 2019 $ 1,793,212 2020 5,146,769 2021 3,503,326 2022 (833,619) 2023 125,034
Total $ 9,734,722
Actuarial Valuations – The employer contribution rates effective July 1, 2015, through June 30, 2017, were set using the entry age normal actuarial cost method. Under this cost method, each active member’s entry age present value of projected benefits is allocated over the member’s service from their date of entry until their assumed date of exit, taking into consideration expected future compensation increases.
The total pension liability in the December 31, 2015 actuarial valuation was determined using the following actuarial assumptions:
Attachment 1, Page 101 of 214 NOTE M – PERS DEFINED BENEFIT PENSION PLAN – Continued
Valuation date December 31, 2015 Measurement date June 30, 2017 Experience Study Report 2014, published September 2015 Actuarial cost method Entry Age Normal Actuarial assumptions: Inflation rate 2.50 percent Long-term expected rate of return 7.50 percent Discount rate 7.50 percent Projected salary increases 3.50 percent Cost of living adjustments (COLA) Blend of 2.00% COLA and graded COLA (1.25%/0.15%) in accordance with Moro decision; Blend based on service.
Mortality Healthy retirees and beneficiaries: RP-2000 Sex-distinct, generational per Scale BB, with collar adjustments and set-backs as described in the valuation.
Active members: Mortality rates are a percentage of healthy retiree rates that vary by group, as described in the valuation.
Disabled retirees: Mortality rates are a percentage (70% for males, 95% for females) of the RP-2000 Sex-distinct, generational per Scale BB disabled mortality table.
The actuarial valuation calculations are based on the benefit provided under the terms of the plan in effect at the time of each valuation and on the patter of sharing of costs between the employer and plan members. Experience studies are performed as of December 31 of even numbered years. The methods and assumptions shown above are based on the 2014 Experience Study which reviewed experience for the four-year period ending on December 31, 2014.
Discount Rate – The discount rate used to measure the total pension liability was 7.50% 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.
Attachment 1, Page 102 of 214 NOTE M – PERS DEFINED BENEFIT PENSION PLAN – Continued
Depletion Date Projection – GASB Statement No. 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 (fair market value of assets) 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.
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 (asset) calculated using the discount rate of 7.50%, as well as what the City's proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower (6.50%) or 1-percentage-point higher (8.50%) than the current rate:
Current 1 % Decrease Discount Rate 1 % Increase (6.50%) (7.50%) (8.50%) City’s proportionate share of the net pension liability (asset) $70,133,034 $41,153,474 $16,921,196
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 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.
Attachment 1, Page 103 of 214 NOTE M – PERS DEFINED BENEFIT PENSION PLAN – Continued
Compound Annual Return Asset Class Target (Geometric)
Core Fixed Income 8.0% 4.0% Short-Term Bonds 8.00 3.61 Bank/Leveraged Loans 3.00 5.42 High Yield Bonds 1.00 6.20 Large/Mid Cap US Equities 15.75 6.70 Small Cap US Equities 1.31 6.99 Micro Cap US Equities 1.31 7.01 Developed Foreign Equities 13.13 6.73 Emerging Market Equities 4.12 7.25 Non-US Small Cap Equities 1.88 7.22 Private Equity 17.50 7.97 Real Estate (Property) 10.00 5.84 Real Estate (REITS) 2.50 6.69 Hedge Fund of Funds - Diversified 2.50 4.64 Hedge Fund - Event-driven 0.63 6.72 Timber 1.88 5.85 Farmland 1.88 6.37 Infrastructure 3.75 7.13 Commodities 1.88 4.58 Assumed Inflation - Mean - 2.50
Pension plan fiduciary net position – Detailed information about the pension plan's fiduciary net position is available in the separately issued OPERS financial report. The effect of OPERS on the City’s net position has been determined on the same basis used by OPERS.
NOTE N – PERS DEFINED CONTRIBUTION PENSION PLAN
Plan Description – OPSRP Individual Account Program (IAP) is a defined contribution pension plan for Tier One/Tier Two and OPSRP plan members. All benefits of the system are established by the legislature pursuant to ORS Chapters 238 and 238A.
Attachment 1, Page 104 of 214 NOTE N – PERS DEFINED BENEFIT PENSION PLAN – Continued
Plan Benefits – 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 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-, or 20-year period or 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 of choose a lump-sum payment.
Recordkeeping – PERS contracts with VOYA Financial to maintain IAP participant records.
Contributions – State statute requires that covered employees contribute 6% of their covered salary to the IAP plan effective January 1, 2004. Statute allows that the employer may elect to pay any or all of the employee’s required IAP contributions.
The City has elected to pay all of the employees’ required IAP contribution, except for employees who are members of the City’s International Association of Fire Fighters (IAFF) union, which elected to pay the required employee contribution.
For the fiscal year ending June 30, 2018, the City’s contribution to the IAP plan was $1,803,958.
NOTE O – OTHER POSTEMPLOYMENT BENEFITS
The other postemployment benefits (OPEB) for the City combines two separate plans. The City provides an implicit rate subsidy for retiree medical insurance premiums, and a contribution to the State of Oregon’s PERS cost-sharing multiple-employer defined health insurance benefit plan. The total OPEB liability is aggregated in the State of Net Position.
Financial Statement Presentation
The City’s two OPEB plans are presented in the aggregate on the Statement of Net Position. The amounts on the financial statements relate to the plans as follows:
Attachment 1, Page 105 of 214 NOTE O – OTHER POSTEMPLOYMENT BENEFITS – Continued
Implicit Rate RHIA Total Subsidy Plan Cost Sharing Plan Reported
OPEB Asset/(Liability) $ (7,412,283) $ 124,618 $ (7,287,665)
Deferred Outflows of Resources Contributions after the measurement date 361,762 148,660 510,422
Deferred Inflows of Resources Difference in Earnings (440,172) (57,716) (497,888) Change in proportionate share - (654) (654)
OPEB Expense 621,442 427 621,869
IMPLICIT RATE SUBSIDY PLAN
Plan Description
Plan Description - The City administers a single-employer defined benefit healthcare plan as established through negotiations between the City and collective bargaining units. The healthcare plan provides post-retirement medical, dental, and vision coverage for eligible retirees, spouses, and dependents. The following groups are eligible: Non-Medicare eligible regular retirees, disability retirees, Non-Medicare eligible early retirees eligible for pension under a City Plan or OPERS with at least 5 years of benefited service at the City, and Non-Medicare eligible early retirees whose age plus years of service equal 70 or greater at their time of retirement. At June 30, 2018, 26 qualified retirees are eligible to receive this benefit. The retiree is responsible for the full premium as established by the City for all participants of the plan less a subsidy of $115 per month provided by the City. The City treats this subsidy as a single-employer, defined benefit OPEB plan administered by the City only to satisfy the accounting and financial reporting requirements of GASB 75, and a separate financial report is not issued. The total cost of providing this subsidy for the fiscal year ended June 30, 2018 was $34,285.
The City also provides disability retirement contributions for employees who cease working because of a permanent disability. The following groups are eligible: employees, who at the time of disability retirement were covered under the City Retirement Plan, and employees, who at the time of disability retirement were covered under the Money Purchase Pension Plan. The authority for this coverage is in the pension plan documents. All of the disability retirees are members of the City Retirement Plan.
For these employees, the amount of the pension contribution is either 7%, 8%, or 9% of the employee’s last monthly salary, depending on what the employee’s contribution rate was before retirement. At June 30, 2018, there was one employee receiving this benefit.
Attachment 1, Page 106 of 214 NOTE O – OTHER POSTEMPLOYMENT BENEFITS – Continued
Total OPEB Liability, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB - The City’s total OPEB liability of $7,412,283 was measured as of June 30, 2017, and was determined by an actuarial valuation as of July 1, 2016.
For the fiscal year ended June 30, 2018, the City recognized OPEB expense from this plan of $621,442. At June 30, 2018, the City reported deferred outflows of resources and deferred inflows of resources related to this OPEB plan from the following sources:
Net Deferred Deferred Inflows Deferred Outflows (Inflows)/Outflows of Resources of Resources of Resources
Changes of assumptions or inputs $ (440,172) $ - $ (440,172) Contributions made subsequent to measurement date - 361,762 361,762
$ (440,172) $ 361,762 $ (78,410)
Deferred outflows of resources related to OPEB of $361,762 resulting from the City’s contributions subsequent to the measurement date will be recognized as a reduction of the total OPEB liability in the year ending June 30, 2019. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
Year Ended Annual June 30: Recognition
2019 $ (55,718) 2020 (55,718) 2021 (55,718) 2022 (55,718) 2023 (55,718) Thereafter (161,582)
Total $ (440,172)
Actuarial Assumptions and Other Inputs - The total OPEB liability in the July 1, 2016 valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:
Attachment 1, Page 107 of 214 NOTE O – OTHER POSTEMPLOYMENT BENEFITS – Continued
Valuation date July 1, 2016 Measurement Date June 30, 2017 Inflation 2.50% Salary Increases 3.50% Healthy Mortality RP-2000 healthy white collar male and female mortality tables, set back one year for males. Mortality is projected on a generational basis using Scale BB for males and females.
Actuarial cost method Entry Age Normal
Changes in the Total OPEB Liability (Implicit Rate Subsidy Plan)
Balance as of June 30, 2017 $ 6,559,960
Restatement for GASB 75 Implementation 980,361
Balance as of June 30, 2017, as restated 7,540,321
Changes for the year: Service Cost 453,737 Interest on total OPEB liability 223,423 Effect of changes to benefit terms - Effect of economic/demographic gains or losses - Effect of assumptions changes or inputs (495,892) Benefit payments (309,306)
Balance as of June 30, 2018 $ 7,412,283
Changes in assumptions are the result of the change in discount rate from 2.85% to 3.58%.
Sensitivity of the Total OPEB Liability - The following presents the total OPEB liability of the Plan, calculated using the discount rate of 3.58%, as well as what the Plan’s total OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower (2.58%) or 1 percentage point higher (4.58%) than the current rate. A similar sensitivity analysis is then presented for changes in the healthcare cost trend assumption.
Attachment 1, Page 108 of 214 NOTE O – OTHER POSTEMPLOYMENT BENEFITS – Continued
Current 1% Decrease Discount Rate 1% Increase TotaL OPEB liability $ 8,101,542 $ 7,412,283 $ 6,781,491
Current 1% Decrease Trend Rate 1% Increase TotaL OPEB liability $ 6,604,136 $ 7,412,283 $ 8,371,490
PERS RETIREMENT HEALTH INSURANCE ACCOUNT (RHIA)
Plan Description - The City contributes to the Oregon Public Employees Retirement System’ (PERS) Retiree Health Insurance Account (RHIA), a cost-sharing multiple-employer defined benefit post-employment healthcare plan administered by the Public Employees Retirement Board (PERB). The authority to establish and amend the benefit provisions of the plan rests with the Oregon Legislature. The plan, which was established under ORS 238.420, provides a payment of up to $60 per month towards the costs of health insurance for eligible PERS retirees. RHIA post-employment benefits are set by state statue. A comprehensive annual financial report of the funds administered by the PERB may be obtained by writing to Oregon Public Employees Retirement System at PO Box 23700, Tigard, Oregon 97281-3700, by calling (888) 320-7377, or by accessing the PERS website at http://www.oregon.gov/PERS/.
Funding Policy and contributions - Participating employers are contractually required to contribute at a rate assessed bi-annually by the PERB, currently 0.50% of annual covered payroll for PERS Plan members, and 0.43% for OPSRP Plan members. The PERB sets the employer contribution rate based on an amount actuarially determined in accordance with the parameters of GASB Statement No. 75. The level of funding that, if paid on an ongoing basis, is projected to cover the normal cost each year and amortize any actuarial liabilities of the plan over a period not to exceed five years. The City’s total for the year ended June 30, 2018 contributions was $148,660.
OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflow of Resources Related to OPEB - For the employer cost-sharing plan, the OPEB liability was based on the employer’s share of covered payroll in the OPEB plan relative to the covered payroll of all participating OPEB employers. At June 30, 2018, the City’s proportion was 0.2986%, which was a decrease from its proportion of 0.3019% at the prior measurement date.
For the year ended June 30, 2018, the City recognized deferred outflows of resources and deferred inflows of resources in the amount of $148,660 and $58,370. For the year ended June 30, 2018, the City recognized an OPEB expense of $427 for this plan.
Attachment 1, Page 109 of 214 NOTE O – OTHER POSTEMPLOYMENT BENEFITS – Continued
Net Deferred Deferred Inflows Deferred Outflows (Inflows)/Outflows of Resources of Resources of Resources Net difference between projected and actual earnings $ (57,716) $ - $ (57,716) Changes in proportionate share (654) - (654) Subtotal (58,370) - (58,370) Contributions subsequent to the measurement date - 148,660 148,660 Total $ (58,370) $ 148,660 $ 90,290
Other amounts reported as deferred inflows related to the Oregon’s PERS cost-sharing plan will be recognized in OPEB expense as follows:
Year Ended Annual June 30: Recognition
2019$ (14,671) 2020 (14,671) 2021 (14,599) 2022 (14,429) 2023 - Thereafter - Total $ (58,370)
Change in Net OPEB Liability (RHIA)
Oregon Public Employees Retirement System Cost-sharing Plan 2018 Net OPEB Liability: Difference between expected and actual experience $ (57,716) Change in proportionate share (654) OPEB expense 427 Benefit payments (148,660) Net changes in OPEB liability (206,603)
Net OPEB liability (asset) - beginning 81,985 Net OPEB liability (asset) - ending $ (124,618)
City's proportionate share at measurement date 0.29860053%
City's covered employee payroll $ 29,957,604
City's proportionate share of the net OPEB liability (asset) as a percentage of its covered payroll -0.4%
Attachment 1, Page 110 of 214 NOTE O – OTHER POSTEMPLOYMENT BENEFITS – Continued
Discount Rate - The discount rate used to measure the net OPEB liability for the RHIA Plan was 7.50%. The projection of cash flows used to determine the discount rate assumed that the contributions from plan members and those contributing employers are made at the contractually required rates, as actuarially determined. Based on those assumptions, the RHIA plan’s fiduciary net position was projected to be available to make all projected future benefit payments. Therefore, the long term expected rate of return on pension plan investments for the RHIA Plan was applied to all periods of projected benefit payments to determine the net OPEB liability.
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate - The following presents the City’s proportionate share of the net OPEB liability (asset) calculated using the discount rate of 7.50%, as well as what the City’s proportionate share of the net OPEB liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower (6.50%) or 1-percentage-point higher (8.50%) than the current rate:
Current 1% Decrease Discount Rate 1% Increase (6.50%) (7.50%) (8.50%) Net OPEB Liability (Asset) $ 17,372 $ (124,618) $ (245,389)
Actuarial Methods and Assumptions - All actuarial methods and assumptions are consistent with those disclosed for the OPERS Pension Plan. See Note M for additional information on assumptions and methods, the Long-Term Expected Rate of Return, and the Discount Rate.
NOTE P – COMMITMENTS AND CONTINGENCIES
At June 30, 2018, the City was obligated under incomplete construction contracts in the amount of $89,508.
The Sick Leave Reserve Program was substantially revised effective July 1, 2004. The plan allows employees to join by contributing hours from their sick leave bank. The number of hours required to join depends on the employee’s status (full time vs. part time) and regular weekly schedule (40 hours vs. 56 hours). Employees may draw from the reserve bank under certain circumstances. Prior to drawing, employees must exhaust all their own leave accruals first. At June 30, 2018, the Sick Leave Reserve Program bank contained 7,167 hours. The value of these hours is not included in the liability for compensated absences because there is no estimate of the number of hours that will be used.
NOTE Q – RESTATEMENT/PRIOR PERIOD ADJUSTMENT
Change in Accounting Principle
Based on the implementation of GASB Statement No. 75, the City restated the beginning net position for Governmental and Business-type Activities to recognize their proportionate share of the OPEB liability and deferred outflows of resources as of July 1, 2017.
Attachment 1, Page 111 of 214 NOTE Q – RESTATEMENT/PRIOR PERIOD ADJUSTMENT – Continued
Prior Period Adjustment
Prior period adjustments were recorded increasing net position for in the utility funds (sewer and storm) relating to timing of accounts receivable, and decreasing the sewer net position for a liability that should have been recorded in a prior year for system development charge credits. Additionally, the City reversed prior year internal service fund revenue (vehicle and equipment fund) that was charged to a fund that is no longer considered a component unit.
Details of the restatements and prior period adjustments are outlined in the table below:
Governmental Business-type Description Activities Activities Total Net Position as previously reported at June 30, 2017 $ 127,820,031 $ 90,778,342 $ 218,598,373 Change in accounting principle Net OPEB Liability (875,858) (201,272) (1,077,130)
Prior Period Adjustment Sewer fund receivable adjustment - 545,536 545,536 Storm fund receivable adjustmment - 523,998 523,998 Sewer fund SDC credit adjustment - (506,567) (506,567) Vehicle and equipment fund revenue reversal (84,188) - (84,188)
Total prior period adjustments (84,188) 562,967 478,779
Total restatement (960,046) 361,695 (598,351)
Net position, as restated, July 1, 2017 $ 126,859,985 $ 91,140,037 $ 218,000,022
NOTE R – CONSTITUTIONAL PROPERTY TAX LIMITATION
The State of Oregon has a constitutional limit on property taxes for governmental operations. The limitation specifies a maximum rate for local government operations of $10.00 per $1,000 of assessed value.
In May 1997, the voters approved a citizen initiative (Measure 50) that rolls back assessed property values to 90 percent of their 1995-96 real market value amount and limits future increases to 3 percent per year, except for major improvements. Under Measure 50, voters may approve new local initiatives provided a majority approves at either a general election in an even numbered year, or at any other election in which at least 50 percent of registered voters cast a ballot. This double majority requirement for local initiatives is no longer required as a result of the passage of statewide measure 56, passed on November 4, 2008.
Attachment 1, Page 112 of 214 NOTE S – TAX ABATEMENT
As of June 30, 2018, the City of Springfield provides tax abatements through two programs: Enterprise Zone and Vertical Housing.
Enterprise Zone (ORS 285C.175)
The purpose of the Enterprise Zone program is to stimulate and protect economic success by providing tax incentives for employment, business, industry and commerce and by providing adequate levels of complementary assistance to community strategies for such interrelated goals as environmental protection, growth management and efficient infrastructure. To be an eligible business firm, a business firm must be engaged, or proposing to engage, within the enterprise zone, in the business of providing goods, products or services to businesses or other organizations through activities including, but not limited to, manufacturing, assembly, fabrication, processing, shipping or storage. Qualified real and personal property owned or leased and newly placed into service by a qualified business in an enterprise zone is exempt from property tax for three years. The exemption period may be increased to a total of four or five consecutive years. For the basic, three-year enterprise zone exemption period, the business needs to:
• Increase full-time, permanent employment of the firm inside the enterprise zone by the greater of one new job or 10% (or less with special-case local sponsor waivers); • Generally have no concurrent job losses outside the zone boundary inside Oregon; • Maintain minimum employment level during the exemption period; • Enter into a first-source agreement with local job training providers; and • Satisfy any additional local condition that has been established (only) in an urban zone.
Vertical Housing (ORS 307.841 – 307.867)
A vertical housing development project must consist of the construction or rehabilitation of a multiple-story building, or a group of buildings, including at least one multiple-story building, so that a portion of the project is to be used for nonresidential uses and a portion of the project is to be used for residential uses. The purpose is to encourage investment in and rehabilitation of properties in targeted areas, to augment the availability of appropriate housing, and to revitalize communities. A person proposing to undertake a proposed vertical housing development project and seeking the partial property tax exemption must apply to the Housing and Community Services
Department for certification of the project. The application must contain the required project information to meet criteria established by the department. The partial property tax exemption depends on the number of floors dedicated to residential housing, calculated using a equalized floor measure which is the total square footage of the project divided by the number of floors that are at least 500 square feet per floor.
Attachment 1, Page 113 of 214 NOTE S – TAX ABATEMENT – Continued
For the fiscal year ended June 30, 2018, the City of Springfield abated taxes totaling $1,037,044 under these programs:
Amount of Taxes Abated during the Tax Abatement Program Fiscal Year Enterprise Zone $ 1,033,893 Vertical Housing 3,151 $ 1,037,044
Attachment 1, Page 114 of 214
Required Supplementary Information
Attachment 1, Page 115 of 214
Attachment 1, Page 116 of 214 City of Springfield, Oregon GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual
Revenues: Taxes $ 20,700,380 $ 20,700,380 $ 20,947,987 $ 247,607 $ - $ 20,947,987 Licenses, permits and fees 2,807,472 2,807,472 2,941,854 134,382 - 2,941,854 Intergovernmental revenue 4,200,941 4,576,779 4,738,525 161,746 (169,986) 4,568,539 Charges for services 5,694,409 5,703,582 5,564,006 (139,576) - 5,564,006 Fines and forfeitures 1,776,000 1,776,000 1,688,632 (87,368) - 1,688,632 Investment earnings 94,125 94,125 166,928 72,803 3,602 170,530 Miscellaneous revenue 334,359 334,359 314,431 (19,928) - 314,431
Total revenues 35,607,686 35,992,697 36,362,363 369,666 (166,384) 36,195,979
Expenditures: Current operating: City manager's office 1,326,121 1,373,343 1,281,950 91,393 (302) 1,281,648 Legal and judicial services 718,582 737,582 644,794 92,788 - 644,794 Human resources 599,598 699,598 578,842 120,756 - 578,842 Finance 2,109,718 2,168,218 2,096,863 71,355 627 2,097,490 Information technology 1,790,537 1,875,277 1,704,777 170,500 (906) 1,703,871 Fire and life safety 11,397,710 11,703,548 11,412,497 291,051 (3,028) 11,409,469 Police 14,106,032 14,156,031 13,979,389 176,642 21,377 14,000,766 Library 1,661,033 1,673,173 1,491,649 181,524 (2,637) 1,489,012 Development and public works 2,499,073 2,504,073 2,339,817 164,256 (1,951) 2,337,866 Contingency 1,000,000 1,000,000 - 1,000,000 - -
Total expenditures 37,208,404 37,890,843 35,530,578 2,360,265 13,180 35,543,758
Excess of revenues over (under) expenditures (1,600,718) (1,898,146) 831,785 2,729,931 (179,564) 652,221
Other financing sources (uses): Transfers in 1,175,906 1,179,906 766,332 (413,574) - 766,332 Transfers out (411,300) (437,123) (437,123) - - (437,123)
Total other financing sources (uses) 764,606 742,783 329,209 (413,574) - 329,209
Net change in fund balances (836,112) (1,155,363) 1,160,994 2,316,357 (179,564) 981,430
Fund balance, beginning of year 7,787,308 8,574,036 8,574,036 - 189,998 8,764,034
Fund balance, end of year $ 6,951,196 $ 7,418,673 $ 9,735,030 $ 2,316,357 $ 10,434 $ 9,745,464
Attachment 1, Page 117 of 214 City of Springfield, Oregon STREET FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Taxes $ 1,100,000 $ 1,100,000 $ 1,081,791 $ (18,209) $ - $ 1,081,791 Licenses, permits and fees 145,000 145,000 153,433 8,433 - 153,433 Intergovernmental revenue 3,677,500 3,677,500 4,144,800 467,300 - 4,144,800 Charges for services 92,500 92,500 101,343 8,843 - 101,343 Investment earnings 3,000 3,000 10,141 7,141 1,121 11,262 Miscellaneous revenue 4,000 4,000 20,478 16,478 - 20,478
Total revenues 5,022,000 5,022,000 5,511,986 489,986 1,121 5,513,107
Expenditures: Current operating: Information technology 338,007 376,538 253,062 123,476 - 253,062 Development and public works 5,070,323 5,070,323 4,954,033 116,290 (9,216) 4,944,817
Total expenditures 5,408,330 5,446,861 5,207,095 239,766 (9,216) 5,197,879
Excess of revenues over (under) expenditures (386,330) (424,861) 304,891 729,752 10,337 315,228
Other financing sources (uses): Transfers in 411,300 423,873 423,873 - - 423,873
Net change in fund balances 24,970 (988) 728,764 729,752 10,337 739,101
Fund balance, beginning of year 634,399 944,650 944,650 - 202,703 1,147,353
Change in reserve for inventory - - - - 33,428 33,428
Fund balance, end of year $ 659,369 $ 943,662 $ 1,673,414 $ 729,752 $ 246,468 $ 1,919,882
Attachment 1, Page 118 of 214 City of Springfield, Oregon POLICE LOCAL OPTION LEVY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Taxes $ 5,511,265 $ 5,511,265 $ 5,581,613 $ 70,348 $ - $ 5,581,613 Licenses, permits, and fees 227,580 227,580 105,107 (122,473) - 105,107 Charge for services 212,600 212,600 394,504 181,904 - 394,504 Investment earnings 14,000 14,000 23,868 9,868 (11) 23,857 Miscellaneous receipts - - 6,611 6,611 - 6,611
Total revenues 5,965,445 5,965,445 6,111,703 146,258 (11) 6,111,692
Expenditures: Current operating: Judicial services 659,841 659,841 659,668 173 - 659,668 Legal services 64,143 64,143 53,568 10,575 - 53,568 Police 5,821,624 5,887,337 5,666,012 221,325 1,138 5,667,150
Total expenditures 6,545,608 6,611,321 6,379,248 232,073 1,138 6,380,386
Net change in fund balances (580,163) (645,876) (267,545) 378,331 (1,149) (268,694)
Fund balance, beginning of year 1,157,099 1,451,765 1,451,765 - 3,452 1,455,217
Fund balance, end of year $ 576,936 $ 805,889 $ 1,184,220 $ 378,331 $ 2,303 $ 1,186,523
Attachment 1, Page 119 of 214
CITY RETIREMENT PLAN PENSION BENEFITS
Schedule of CRP Funding Progress
UAAL as a Acturial Acturial Value of Acturial Accrued Unfunded AAL Funded Percentage of Valuation Date Assets Liability (AAL) (UAAL) Ratio Covered Payroll Covered Payroll 7/1/2012 $ 18,587,213 $ 34,827,342 $ 16,240,129 53.4%$ 2,621,746 619% 7/1/2014 19,296,361 34,890,821 15,594,460 55.3% 2,266,218 688% 7/1/2016 21,211,910 33,852,137 12,640,227 62.7% 2,027,918 623%
Schedule of CRP Employer Contributions
(Dollar Amounts in Thousands)
Fiscal Year Ending June 30, 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009
Actuarially determined contribution $ 1,823 $ 1,874 $ 1,875 $ 1,936 $ 2,088 $ 1,790 $ 1,810 $ 1,209 $ 1,303 $ 1,359 Actual employer contribution 1,950 1,916 1,954 1,965 2,088 1,790 1,810 1,209 1,303 1,359 Contribution deficiency (Excess) (127) (42) (79) (29) ------Covered payroll 2,208 2,027 2,034 2,101 2,426 2,498 2,535 2,738 2,944 3,027 Contribution as a % of covered payroll 88.32% 94.52% 96.07% 93.53% 86.07% 71.66% 71.40% 44.16% 44.26% 44.90%
Valuation Date 7/1/2016 7/1/2016 7/1/2014 7/1/2014 7/1/2012 7/1/2012 7/1/2010 7/1/2010 7/1/2008 7/1/2008 Investment Rate of Return Assumption 6.50% 6.50% 6.50% 6.50% 6.50% 7.50% 7.50% 7.50% 7.50% 8.00%
Attachment 1, Page 120 of 214
CITY RETIREMENT PLAN PENSION BENEFITS – Continued
Schedule of Changes in Total Pension Liability, Fiduciary Net Position, and Related Ratios
2018 2017 2016 2015 Total Pension Liability Service cost $ 576,750 $ 596,684 $ 608,191 $ 611,102 Interest on total pension liability 2,137,457 2,333,205 2,199,860 2,186,388 Effect of economic/demographic (gains) or losses - (1,642,892) - - Effect of assumptions changes or inputs - 70,885 - - Benefit payments (8,653,011) (45,910) (1,444,246) (3,730,383) Net change in total pension liability (5,938,804) 1,311,972 1,363,805 (932,893)
Total pension liability, beginning 36,633,705 35,321,733 33,957,928 34,890,821 Total pension liability, ending (a) 30,694,901 36,633,705 35,321,733 33,957,928
Fiduciary Net Position Employer contributions 1,949,686 1,916,262 1,953,954 1,964,977 Investment income net of investment expenses 1,973,759 2,717,812 (12,259) 708,524 Benefit payments (8,653,011) (45,910) (1,444,246) (3,730,383) Administrative expenses (86,436) (76,423) (68,077) (70,078) Net change in plan net position (4,816,002) 4,511,741 429,372 (1,126,960)
Fiduciary net position, beginning 25,254,554 20,742,813 20,313,441 21,440,401 Fiduciary net position, ending (b) 20,438,552 25,254,554 20,742,813 20,313,441
Net pension liability, ending (a) - (b) $ 10,256,349 $ 11,379,151 $ 14,578,920 $ 13,644,487 Fiduciary net position as a % of total pension liability 67% 69% 59% 60%
Covered payroll $ 2,207,506 $ 2,027,175 $ 2,034,238 $ 2,100,871 Net pension liability as a % of covered payroll 465% 561% 717% 649%
Attachment 1, Page 121 of 214
OPERS RETIREMENT PLAN PENSION BENEFITS
Schedule of Proportionate Share of Net Pension Liability
Fiscal Year Ending June 30, 2018 2017 2016 2015 2014
Proportion of the net pension liability (asset) 0.3053% 0.2894% 0.3089% 0.2801% 0.2801% Proportionate share of the net pension liability (asset) 41,153,474$ 43,443,622$ 17,733,343$ $ (6,349,764) 14,295,480$ Covered payroll 29,957,604 29,371,018 28,785,414 27,340,088 26,270,045 Proportionate share of the pension liability (asset) as a percentage of its covered employee payroll 137.37% 147.91% 61.61% -23.23% 54.42% Plan net position as a percentage of the total pension liability 83.1% 80.5% 91.9% 103.6% 92.0%
*This schedule is intended to show a 10-year trend of changes in the net pension liability. However, until a full 10-year trend is compiled, information will only be presented for those years in which it is available.
Schedule of Contributions
Fiscal Year Ending June 30, 2018 2017 2016 2015 2014
Contractually required contribution $ 3,930,696 $ 2,875,247 $ 2,718,458 $ 2,393,904 $ 2,371,838 Contributions in relation to the contractually required contribution 3,930,696 2,875,247 2,718,458 2,393,904 2,371,838 Contribution deficiency (excess) $ - $ - $ - $ - $ -
Covered employee payroll 29,957,604$ 29,371,018$ 28,785,414$ 27,340,088$ 26,270,045$ Contributions as a percentage of covered employee payroll 13.12% 9.79% 9.44% 8.76% 9.03%
*This schedule is intended to show a 10-year trend of contributions. However, until a full 10-year trend is compiled, information will only be presented for those years in which it is available.
Attachment 1, Page 122 of 214
OPEB RETIREMENT PLAN PENSION BENEFITS
Schedule of Proportionate Share of Net OPEB Liability
Fiscal Year Ending June 30, Implicit Rate Subsidy Plan 2018 Total OPEB Liability: Services cost $ 453,737 Interest 223,423 Difference between expected and actual experience Changes of assumptions (495,892) Benefit payments (309,306) Net change in total OPEB liability $ (128,038)
Total OPEB liability - beginning 6,559,960 Restatement for GASB 75 Implementation 980,361
Total OPEB liability - beginning as restated 7,540,321 Total OPEB liability - ending $ 7,412,283
City's covered employee payroll $ 29,957,604 Total OPEB liability as a percentage of covered payroll 24.7%
*This schedule is intended to show a 10-year trend of changes in the net pension liability. However, until a full 10-year trend is compiled, information will only be presented for those years in which it is available.
Attachment 1, Page 123 of 214
OPEB RETIREMENT PLAN PENSION BENEFITS – Continued
Schedule of Proportionate Share of Net OPEB Liability
Fiscal Year Ending June 30, RHIA Cost Sharing Plan 2018 Net OPEB Liability: Proportion of the net pension liability (asset) 0.2986% Proportionate share of the net pension liability (asset) $ (124,618) Covered payroll 29,957,604 Proportionate share of the pension liability (asset) as a percentage of its covered employee payroll -0.4% Plan net position as a percentage of the total pension liability 108.9%
*This schedule is intended to show a 10-year trend of changes in the net pension liability. However, until a full 10-year trend is compiled, information will only be presented for those years in which it is available.
Schedule of Contributions Fiscal Year Ending June 30, 2018
Contractually required contribution $ 139,708 Contributions in relation to the contractually required contribution 148,660 Contribution deficiency (excess) $ (8,952)
Covered employee payroll $ 29,957,604 Contributions as a percentage of covered employee payroll 0.47%
*This schedule is intended to show a 10-year trend of contributions. However, until a full 10-year trend is compiled, information will only be presented for those years in which it is available.
Attachment 1, Page 124 of 214
Other Supplementary Information
Attachment 1, Page 125 of 214
Attachment 1, Page 126 of 214
Nonmajor Governmental Funds Combining Statements
Attachment 1, Page 127 of 214
Attachment 1, Page 128 of 214 City of Springfield, Oregon NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET June 30, 2018
Total Nonmajor Special Capital Debt Governmental Revenue Funds Projects Funds Service Funds Funds ASSETS Cash and investments $ 11,662,192 $ 7,356,410 $ 386,868 $ 19,405,470 Receivables: Accounts 333,721 4,809 - 338,530 Taxes 187,239 - 260,556 447,795 Grants 140,750 - - 140,750 Accrued interest 25,680 30,790 4,188 60,658 Assessments and liens - 77,748 1,969 79,717 Notes 1,375,901 370,584 - 1,746,485 Deferred system development fees 25 644,393 - 644,418 Prepaid items - 1,016 - 1,016
Total assets $ 13,725,508 $ 8,485,750 $ 653,581 $ 22,864,839
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts payable $ 411,236 $ 102,869 $ 3,412 $ 517,517 Accrued payroll and other liabilities 58,804 1,025 - 59,829 Deposits 1,500 - - 1,500 Total liabilities 471,540 103,894 3,412 578,846
Deferred inflows of resources: Unavailable revenue 1,787,484 1,104,020 262,525 3,154,029
Fund Balances: Nonspendable - 1,016 - 1,016 Restricted 11,036,073 4,591,545 382,512 16,010,130 Committed - 2,200,742 - 2,200,742 Assigned 430,411 484,533 5,132 920,076 Unassigned - - - -
Total fund balances 11,466,484 7,277,836 387,644 19,131,964
Total liabilities, deferred inflows of resources, and fund balances $ 13,725,508 $ 8,485,750 $ 653,581 $ 22,864,839
Attachment 1, Page 129 of 214 City of Springfield, Oregon NONMAJOR GOVERNMENTAL FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Year ended June 30, 2018
Total Nonmajor Special Capital Debt Governmental Revenue Funds Project Funds Service Funds Funds Revenues: Taxes $ 4,365,746 $ - $ 1,817,849 $ 6,183,595 Licenses, permits and fees 51,515 - - 51,515 Intergovernmental revenue 802,280 - - 802,280 Charges for services 1,334,594 1,346,208 - 2,680,802 Fines and forfeitures 125,310 - - 125,310 Investment earnings 101,322 106,199 14,401 221,922 Special assessments - 13,082 - 13,082 Miscellaneous revenue 326,875 117,504 - 444,379 Total revenues 7,107,642 1,582,993 1,832,250 10,522,885
Expenditures: Current operating: General government 591,927 36,934 - 628,861 Fire and life safety 1,485,213 - - 1,485,213 Police 80,563 - - 80,563 Library 157,787 - - 157,787 Development and public works 1,604,790 148,585 - 1,753,375 Capital projects 101,672 865,498 - 967,170 Debt service: Principal 305,530 - 1,390,000 1,695,530 Interest 75,057 - 578,600 653,657 Total expenditures 4,402,539 1,051,017 1,968,600 7,422,156
Excess of revenues over (under) expenditures 2,705,103 531,976 (136,350) 3,100,729
Other financing sources (uses): Issuance of debt 2,729,248 - - 2,729,248 Transfers in - 39,250 - 39,250 Transfers out (613,794) (85,538) (30,000) (729,332) Total other financing sources (uses) 2,115,454 (46,288) (30,000) 2,039,166
Net change in fund balances 4,820,557 485,688 (166,350) 5,139,895
Fund balance, beginning of year 6,645,927 6,792,148 553,994 13,992,069 Fund balance, end of year $ 11,466,484 $ 7,277,836 $ 387,644 $ 19,131,964
Attachment 1, Page 130 of 214
Special Revenue Funds
Combining statements for all individual nonmajor special revenue funds are reported here. The combined totals are reported in the combining nonmajor governmental fund statements. Fund statements for major special revenue funds are reported in the basic financial statements.
Schedules of revenues, expenses, and changes in fund balance – budget and actual are presented here for each individual nonmajor special revenue fund. Budget and actual comparisons for major special revenue funds are reported as required supplementary information.
Major Special Revenue Funds:
Street Fund – This fund accounts for revenues from state gasoline taxes apportioned from the State of Oregon and expenditures as specified under Article IX, Section 3 of the Constitution of the State of Oregon.
Police Local Option Levy – This fund accounts for revenue received from a five-year Police Local Option Levy to enhance public safety services by adding staff to the Police and Court Departments as well as funding jail operations.
Nonmajor Special Revenue Funds:
Special Revenue Fund – This fund accounts for the receipt of 911 taxes collected to provide an emergency communications system and the receipt and expenditure of grant monies from various state and federal government agencies.
Transient Room Tax Fund – This fund accounts for revenues from hotel and motel taxes and expenditures related and restricted to the economic development of the area.
Community Development Fund – This fund accounts for the receipt and expenditure of monies received from the United States Government under the Community Development Block Grant Program.
Building Code Fund – This fund accounts for the dedicated revenues generated in providing building permit and inspection services.
SEDA Glenwood Fund – This fund accounts for the general fund of the Springfield Economic Development Agency Glenwood Urban Renewal District.
SEDA Downtown Fund – This fund accounts for the general fund of the Springfield Economic Development Agency Downtown Urban Renewal District.
Fire Local Option Levy – This fund accounts for revenue received from a five-year Fire Local Option Levy to restore staffing to Fire Station #3.
Attachment 1, Page 131 of 214
Attachment 1, Page 132 of 214 City of Springfield, Oregon NONMAJOR SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET June 30, 2018
Special Transient Community SEDA SEDA Revenue Room Tax Development Building Glenwood Downtown Fire Levy Total ASSETS Cash and investments $ 1,149,748 $ 1,255,464 $ 17,883 $ 2,303,629 $ 5,988,161 $ 310,166 $ 637,141 $ 11,662,192 Receivables: Accounts 16,755 285,466 - - 31,500 - - 333,721 Taxes - - - - 51,909 24,840 110,490 187,239 Grants 28,122 - 112,628 - - - - 140,750 Accrued interest - 3,627 - 7,578 11,750 451 2,274 25,680 Notes - - 1,375,901 - - - - 1,375,901 Deferred system development fees - - - 25 - - - 25
Total assets $ 1,194,625 $ 1,544,557 $ 1,506,412 $ 2,311,232 $ 6,083,320 $ 335,457 $ 749,905 $ 13,725,508
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts payable $ 25,835 $ 151, 066 $ 12,766 $ 911 $ 27,858 $ 18,995 $ 173,805 $ 411,236 Accrued payroll and other liabilities - 5,597 5,865 20,307 - - 27,035 58,804 Deposits - - - - - 1,500 - 1,500
Total liabilities 25,835 156,663 18,631 21,218 27,858 20,495 200,840 471,540 Deferred inflows of resources: Unavailable revenue 16,756 176,063 1,375,901 25 83,409 24,840 110, 490 1,787,484
Fund balances: Restricted 721,623 1,211,831 111,880 2,289,989 5,972,053 290,122 438,575 11,036,073 Assigned 430,411 ------430,411
Total fund balances 1,152,034 1,211,831 111,880 2,289,989 5,972,053 290,122 438,575 11,466,484
Total liabilities, deferred inflows of resources, and fund balances $ 1,194,625 $ 1,544,557 $ 1,506,412 $ 2,311,232 $ 6,083,320 $ 335,457 $ 749,905 $ 13,725,508
Attachment 1, Page 133 of 214 City of Springfield, Oregon NONMAJOR SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Year ended June 30, 2018
Special Transient Community SEDA SEDA Revenue Room Tax Development Building Glenwood Downtown Fire Levy Total Revenues: Taxes $ - $ 1,377,810 $ - $ - $ 895,863 $ 522,000 $ 1,570,073 $ 4,365,746 Licenses, permits and fees - - - - - 51,515 - 51,515 Intergovernmental revenue 423,101 - 374,511 - 4,395 273 - 802,280 Charges for services - - - 1,308,794 25,800 - - 1,334,594 Fines and forfeitures 88,566 - - - - 36,744 - 125,310 Investment earnings 5,373 13,679 - 28,560 44,577 1,289 7,844 101,322 Miscellaneous revenue 170,126 692 155,160 - - 897 - 326,875 Total revenues 687,166 1,392,181 529,671 1,337,354 970,635 612,718 1,577,917 7,107,642 Expenditures: Current operating: City manager's office 34,777 293,255 - - 52,003 174,019 - 554,054 Finance - - 18,701 - 12,686 6,486 - 37,873 Fire and life safety - - - 58,098 - - 1,427,115 1,485,213 Police 80,563 ------80,563 Library 96,075 61,712 - - - - - 157,787 Development and public works 4,249 109,760 423,441 1,067,340 - - - 1,604,790 Capital projects - - - - 101,672 - - 101,672 Debt service: Principal - - - - 305,530 - - 305,530 Interest - - - - 75,057 - - 75,057 Total expenditures 215,664 464,727 442,142 1,125,438 546,948 180,505 1,427,115 4,402,539 Excess of revenues over (under) expenditures 471,502 927,454 87,529 211,916 423,687 432,213 150,802 2,705,103 Other financing sources (uses): Issuance of debt - - - - 2,729,248 - - 2,729,248 Transfers out - (613,794) - - - - - (613,794) Total other financing sources (uses) - (613,794) - - 2,729,248 - - 2,115,454 Net change in fund balances 471,502 313,660 87,529 211,916 3,152,935 432,213 150,802 4,820,557 Fund balances, beginning of year 680,532 898,171 24,351 2,078,073 2,819,118 (142,091) 287,773 6,645,927 Fund balances, end of year $ 1,152,034 $ 1,211,831 $ 111,880 $ 2,289,989 $ 5,972,053 $ 290,122 $ 438,575 $ 11, 466,484
Attachment 1, Page 134 of 214 City of Springfield, Oregon SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Intergovernmental revenue $ 133,080 $ 327,991 $ 423,350 $ 95,359 $ (249) $ 423,101 Fines and forfeitures - - 88,566 88,566 - 88,566 Investment earnings - - 5,373 5,373 - 5,373 Miscellaneous revenue 106,500 111,931 170,126 58,195 - 170,126
Total revenues 239,580 439,922 687,415 247,493 (249) 687,166
Expenditures: Current operating: City manager's office 30,730 170,730 34,777 135,953 - 34,777 Police 145,000 215,220 80,563 134,657 - 80,563 Library 58,081 106,778 96,075 10,703 - 96,075 Development and public works 12,000 12,000 4,249 7,751 - 4,249
Total expenditures 245,811 504,728 215,664 289,064 - 215,664
Net change in fund balances (6,231) (64,806) 471,751 536,557 (249) 471,502
Fund balance, beginning of year 627,549 680,283 680,283 - 249 680,532
Fund balance, end of year $ 621,318 $ 615,477 $ 1,152,034 $ 536,557 $ - $ 1,152,034
Attachment 1, Page 135 of 214 City of Springfield, Oregon TRANSIENT ROOM TAX FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Taxes $ 1,412,225 $ 1,412,225 $ 1,377,810 $ (34,415) $ - $ 1,377,810 Investment earnings 3,000 3,000 12,513 9,513 1,166 13,679 Miscellaneous revenue - - 692 692 - 692
Total revenues 1,415,225 1,415,225 1,391,015 (24,210) 1,166 1,392,181
Expenditures: Current operating: City manager's office 181,837 306,337 293,255 13,082 - 293,255 Library 60,949 152,302 61,712 90,590 - 61,712 Development and public works 112,167 112,167 109,760 2,407 - 109,760
Total expenditures 354,953 570,806 464,727 106,079 - 464,727
Excess of revenues over (under) expenditures 1,060,272 844,419 926,288 81,869 1,166 927,454
Other financing sources (uses): Transfers out (784,570) (784,570) (613,794) 170,776 - (613,794)
Net change in fund balances 275,702 59,849 312,494 252,645 1,166 313,660
Fund balance, beginning of year 721,269 896,736 896,736 - 1,435 898,171
Fund balance, end of year $ 996,971 $ 956,585 $ 1,209,230 $ 252,645 $ 2,601 $ 1,211,831
Attachment 1, Page 136 of 214 City of Springfield, Oregon COMMUNITY DEVELOPMENT FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL
Year Ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Intergovernmental revenue $ 722,995 $ 757,995 $ 374,511 $ (383,484) $ - $ 374,511 Miscellaneous receipts 35,000 43,390 155,160 111,770 - 155,160
Total revenues 757,995 801,385 529,671 (271,714) - 529,671
Expenditures: Current operating: Finance 25,231 25,231 18,701 6,530 - 18,701 Development and public works 732,764 776,154 423,441 352,713 - 423,441
Total expenditures 757,995 801,385 442,142 359,243 - 442,142
Net change in fund balances - - 87,529 87,529 - 87,529
Fund balance, beginning of year 24,351 24,351 24,351 - - 24,351
Fund balance, end of year $ 24,351 $ 24,351 $ 111,880 $ 87,529 $ - $ 111,880
Attachment 1, Page 137 of 214 City of Springfield, Oregon BUILDING CODE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Charges for services $ 1,972,000 $ 1,972,000 $ 1,308,794 $ (663,206) $ - $ 1,308,794 Investment earnings 30,000 30,000 27,376 (2,624) 1,184 28,560
Total revenues 2,002,000 2,002,000 1,336,170 (665,830) 1,184 1,337,354
Expenditures: Current operating: Fire and life safety 58,259 58,259 58,098 161 - 58,098 Development and public works 1,088,334 1,088,334 1,067,488 20,846 (148) 1,067,340
Total expenditures 1,146,593 1,146,593 1,125,586 21,007 (148) 1,125,438
Net change in fund balances 855,407 855,407 210,584 (644,823) 1,332 211,916
Fund balance, beginning of year 2,591,707 2,073,970 2,073,970 - 4,103 2,078,073
Fund balance, end of year $ 3,447,114 $ 2,929,377 $ 2,284,554 $ (644,823) $ 5,435 $ 2,289,989
Attachment 1, Page 138 of 214 City of Springfield, Oregon SEDA GLENWOOD FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Taxes $ 920,463 $ 920,463 $ 895,863 $ (24,600) $ - $ 895,863 Intergovernmental revenue - - 4,395 4,395 - 4,395 Charges for services - - 25,800 25,800 - 25,800 Investment earnings 4,500 4,500 39,959 35,459 4,618 44,577
Total revenues 924,963 924,963 966,017 41,054 4,618 970,635
Expenditures: Current operating: City manager's office 430,290 430,290 52,003 378,287 - 52,003 Finance 19,350 68,150 12,686 55,464 - 12,686 Capital projects 1,340,500 5,950,000 101,672 5,848,328 - 101,672 Debt service: Principal 282,841 263,351 258,301 5,050 47,229 305,530 Interest 54,491 66,491 61,628 4,863 13,429 75,057
Total expenditures 2,127,472 6,778,282 486,290 6,291,992 60,658 546,948
Excess of revenues over (under) expenditures (1,202,509) (5,853,319) 479,727 6,333,046 (56,040) 423,687
Other financing sources (uses): Issuance of debt - 3,570,000 2,729,248 (840,752) - 2,729,248
Net change in fund balances (1,202,509) (2,283,319) 3,208,975 5,492,294 (56,040) 3,152,935
Fund balance, beginning of year 2,175,063 2,815,308 2,815,308 - 3,810 2,819,118
Fund balance, end of year $ 972,554 $ 531,989 $ 6,024,283 $ 5,492,294 $ (52,230) $ 5,972,053
Attachment 1, Page 139 of 214 City of Springfield, Oregon SEDA DOWNTOWN FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Taxes $ 395,501 $ 523,501 $ 522,000 $ (1,501) $ - $ 522,000 Licenses, permits and fees 50,000 50,000 51,515 1,515 - 51,515 Intergovernmental revenue - - 273 273 - 273 Charges for services 18,900 18,900 - (18,900) - - Fines and forfeitures 30,000 30,000 36,744 6,744 - 36,744 Investment earnings 250 250 1,404 1,154 (115) 1,289 Miscellaneous revenue - - 897 897 - 897
Total revenues 494,651 622,651 612,833 (9,818) (115) 612,718
Expenditures: Current operating: City manager's office 560,050 560,050 174,040 386,010 (21) 174,019 Finance 6,650 6,650 6,486 164 - 6,486 Debt service: Interest 10,500 - - - - -
Total expenditures 577,200 566,700 180,526 386,174 (21) 180,505
Excess of revenues over (under) expenditures (82,549) 55,951 432,307 376,356 (94) 432,213
Other financing sources (uses): Interfund loan proceeds 450,000 150,000 - (150,000) - - Interfund loan repaid (350,000) - - - - -
Total other financing sources (uses) 100,000 150,000 - (150,000) - -
Net change in fund balances 17,451 205,951 432,307 226,356 (94) 432,213
Fund balance, beginning of year 24,980 (142,508) (142,508) - 417 (142,091)
Fund balance, end of year $ 42,431 $ 63,443 $ 289,799 $ 226,356 $ 323 $ 290,122
Attachment 1, Page 140 of 214 City of Springfield, Oregon FIRE LOCAL OPTION LEVY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments to Budget GAAP Original Revised Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Taxes $ 1,548,546 $ 1,548,546 $ 1,570,073 $ 21,527 $ - $ 1,570,073 Investment earnings 4,500 4,500 7,554 3,054 290 7,844
Total revenues 1,553,046 1,553,046 1,577,627 24,581 290 1,577,917
Expenditures: Current operating: Fire and life safety 1,432,873 1,432,873 1,427,840 5,033 (725) 1,427,115
Net change in fund balances 120,173 120,173 149,787 29,614 1,015 150,802
Fund balance, beginning of year 216,289 287,157 287,157 - 616 287,773
Fund balance, end of year $ 336,462 $ 407,330 $ 436,944 $ 29,614 $ 1,631 $ 438,575
Attachment 1, Page 141 of 214
Attachment 1, Page 142 of 214
Debt Service Funds
Combining statements for all individual nonmajor debt service funds are reported here. The combined totals are reported in the combining nonmajor governmental fund statements. The City has no major debt service funds.
Schedules of revenues, expenses, and changes in fund balance – budget and actual are presented here for each individual debt service fund.
Nonmajor Debt Service Funds:
General Obligation Debt Service Fund – This fund is used to account for payments on all general obligation debt, except for debt secured by assessment liens. Ad valorem property taxes are levied to make the debt service payments.
Bancroft Redemption Fund – This fund is used to account for all assessments financed at the election of property owners under the State Bancroft Bonding Act.
Attachment 1, Page 143 of 214
Attachment 1, Page 144 of 214 City of Springfield, Oregon NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET June 30, 2018
General Obligation Bancroft Debt Service Redemption Total ASSETS Cash and investments $ 381,857 $ 5,011 $ 386,868 Receivables: Property taxes 260,556 - 260,556 Accrued interest 4,067 121 4,188 Assessments and liens - 1,969 1,969
Total assets $ 646,480 $ 7,101 $ 653,581
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts and refunds payable $ 3,412 $ - $ 3,412
Deferred inflows of resources: Unavailable revenue 260,556 1,969 262,525
Fund balances: Restricted 382,512 - 382,512 Assigned - 5,132 5,132
Total fund balances 382,512 5,132 387,644 Total liabilities, deferred inflows of resources, and fund balances $ 646,480 $ 7,101 $ 653,581
Attachment 1, Page 145 of 214 City of Springfield, Oregon NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Year Ended June 30, 2018
General Obligation Bancroft Debt Service Redemption Total Revenues: Taxes $ 1,817,739 $ 110 $ 1,817,849 Investment earnings 13,953 448 14,401
Total revenues 1,831,692 558 1,832,250
Expenditures: Debt service: Principal 1,390,000 - 1,390,000 Interest 578,600 - 578,600
Total expenditures 1,968,600 - 1,968,600
Excess of revenues over (under) expenditures (136,908) 558 (136,350)
Other financing sources (uses): Transfers out - (30,000) (30,000)
Net change in fund balances (136,908) (29,442) (166,350)
Fund balances, beginning of year 519,420 34,574 553,994
Fund balances, end of year $ 382,512 $ 5,132 $ 387,644
Attachment 1, Page 146 of 214 City of Springfield, Oregon GENERAL OBLIGATION DEBT SERVICE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Taxes $ 1,799,579 $ 1,799,579 $ 1,817,739 $ 18,160 $ - $ 1,817,739 Investment earnings 4,000 4,000 13,915 9,915 38 13,953
Total revenues 1,803,579 1,803,579 1,831,654 28,075 38 1,831,692
Expenditures: Debt service: Principal 1,390,000 1,390,000 1,390,000 - - 1,390,000 Interest 578,602 578,602 578,600 2 - 578,600
Total expenditures 1,968,602 1,968,602 1,968,600 2 - 1,968,600
Net change in fund balances (165,023) (165,023) (136,946) 28,077 38 (136,908)
Fund balance, beginning of year 514,092 516,541 516,541 - 2,879 519,420
Fund balance, end of year $ 349,069 $ 351,518 $ 379,595 $ 28,077 $ 2,917 $ 382,512
Attachment 1, Page 147 of 214 City of Springfield, Oregon BANCROFT REDEMPTION FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Taxes $ - $ - $ 110 $ 110 $ - $ 110 Investment earnings 525 525 466 (59) (18) 448
Total revenues 525 525 576 51 (18) 558
Expenditures: Current operating: Finance 2,000 2,000 - 2,000 - -
Excess of revenues over (under) expenditures (1,475) (1,475) 576 2,051 (18) 558
Other financing sources (uses): Transfers out - (30,000) (30,000) - - (30,000)
Total other financing sources (uses) - (30,000) (30,000) - - (30,000)
Net change in fund balances (1,475) (31,475) (29,424) 2,051 (18) (29,442)
Fund balance, beginning of year 51,691 34,469 34,469 - 105 34,574
Fund balance, end of year $ 50,216 $ 2,994 $ 5,045 $ 2,051 $ 87 $ 5,132
Attachment 1, Page 148 of 214
Capital Projects Funds
The City has four nonmajor capital projects funds. The combining Balance Sheet and the combining Statement of Revenues, Expenditures and Changes in Fund Balance for these funds are presented here. The combined totals are reported on the combining nonmajor governmental fund statements.
Schedules of revenues, expenses, and changes in fund balance – budget and actual are presented here for each individual capital projects fund.
Nonmajor Capital Projects Funds:
Development Assessments Capital Projects Fund – This fund is used to account for costs of constructing public improvements. Financing is provided by assessing benefiting property owners.
Development Capital Projects Fund – This fund is used to account for costs of constructing and improving City-owned buildings and for infrastructure projects with shared funding. Financing is provided by grants, contracts, intergovernmental revenues, and other non-recurring revenues.
SEDA Glenwood Capital Projects Fund – This fund is used to account for capital projects undertaken by the Springfield Economic Development Agency in Glenwood. Tax increment financing is in place.
Street Capital Projects Fund – This fund accounts for public transportation capital improvement costs and local capacity-increasing public transportation improvements. Financing is provided by transfers from the Street Fund, interest on investments, and system development charges.
Attachment 1, Page 149 of 214
Attachment 1, Page 150 of 214 City of Springfield, Oregon NONMAJOR CAPITAL PROJECTS FUNDS BALANCE SHEET June 30, 2018
Development SEDA Assessments Development Glenwood Street Capital Capital Capital Capital Projects Projects Projects Projects Total ASSETS Cash and investments $ 531,723 $ 3,836,665 $ 233 $ 2,987,789 $ 7,356,410 Receivables: Accounts - - - 4,809 4,809 Accrued interest 1,871 19,690 - 9,229 30,790 Assessments and liens 77,748 - - - 77,748 Notes - 370,584 - - 370,584 Deferred system development fees - - - 644,393 644,393 Prepaids - 1,016 - - 1,016
Total assets $ 611,342 $ 4,227,955 $ 233 $ 3,646,220 $ 8,485,750
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts payable $ - $ 102,113 $ - $ 756 $ 102,869 Accrued payroll and other liabilities 1,025 - - - 1,025
Total liabilities 1,025 102,113 - 756 103,894
Deferred inflows of resources: Unavailable revenue 77,748 377,069 - 649,203 1,104,020
Fund balances: Nonspendable - 1,016 - - 1,016 Restricted - 1,595,051 233 2,996,261 4,591,545 Committed 532,569 1,668,173 - - 2,200,742 Assigned - 484,533 - - 484,533
Total fund balances 532,569 3,748,773 233 2,996,261 7,277,836
Total liabilities, deferred inflows of resources, and fund balances $ 611,342 $ 4,227,955 $ 233 $ 3,646,220 $ 8,485,750
Attachment 1, Page 151 of 214 City of Springfield, Oregon NONMAJOR CAPITAL PROJECTS FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES Year Ended June 30, 2018
Development SEDA Assessments Development Glenwood Street Capital Capital Capital Capital Projects Projects Projects Projects Total Revenues: Charges for services $ - $ 276,492 $ - $ 1,069,716 $ 1,346,208 Investment earnings 8,046 63,882 - 34,271 106,199 Special assessments 13,082 - - - 13,082 Miscellaneous revenue - 116,403 - 1,101 117,504
Total revenues 21,128 456,777 - 1,105,088 1,582,993
Expenditures: Current operating: General government 36,934 - - - 36,934 Development and public works - - - 148,585 148,585 Capital projects - 273,861 - 591,637 865,498
Total expenditures 36,934 273,861 - 740,222 1,051,017
Excess of revenues over (under) expenditures (15,806) 182,916 - 364,866 531,976
Other financing sources (uses): Transfer in - 39,250 - - 39,250 Transfer out - (85,538) - - (85,538)
Total other financing sources (uses) - (46,288) - - (46,288)
Net change in fund balances (15,806) 136,628 - 364,866 485,688
Fund balance, beginning of year 548,375 3,612,145 233 2,631,395 6,792,148
Fund balance, end of year $ 532,569 $ 3,748,773 $ 233 $ 2,996,261 $ 7,277,836
Attachment 1, Page 152 of 214 City of Springfield, Oregon DEVELOPMENT ASSESSMENTS CAPITAL PROJECTS FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Investment earnings $ 6,800 $ 6,800 $ 8,409 $ 1,609 $ (363) $ 8,046 Special assessments 20,200 20,200 13,082 (7,118) - 13,082
Total revenues 27,000 27,000 21,491 (5,509) (363) 21,128
Expenditures: Current operating: Finance 36,934 36,934 36,934 - - 36,934
Net change in fund balance (9,934) (9,934) (15,443) (5,509) (363) (15,806)
Fund balance, beginning of year 533,155 546,670 546,670 - 1,705 548,375
Fund balance, end of year $ 523,221 $ 536,736 $ 531,227 $ (5,509) $ 1,342 $ 532,569
Attachment 1, Page 153 of 214 City of Springfield, Oregon DEVELOPMENT CAPITAL PROJECTS FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Charges for services $ 276,463 $ 276,463 $ 276,492 $ 29 $ - $ 276,492 Investment earnings 45,109 45,109 62,878 17,769 1,004 63,882 Miscellaneous revenue 116,404 116,404 116,403 (1) - 116,403
Total revenues 437,976 437,976 455,773 17,797 1,004 456,777
Expenditures: Capital projects 400,000 538,516 270,024 268,492 3,837 273,861
Excess of revenues over (under) expenditures 37,976 (100,540) 185,749 286,289 (2,833) 182,916
Other financing sources (uses): Interfund loans issued (450,000) (1,100,000) - 1,100,000 - - Transfer in 350,000 389,250 39,250 (350,000) - 39,250 Transfer out (85,538) (85,538) (85,538) - - (85,538)
Total other financing sources (uses) (185,538) (796,288) (46,288) 750,000 - (46,288)
Net change in fund balances (147,562) (896,828) 139,461 1,036,289 (2,833) 136,628
Fund balance, beginning of year 3,736,707 3,603,678 3,603,678 - 8,467 3,612,145
Fund balance, end of year $ 3,589,145 $ 2,706,850 $ 3,743,139 $ 1,036,289 $ 5,634 $ 3,748,773
Attachment 1, Page 154 of 214 City of Springfield, Oregon SEDA GLENWOOD CAPITAL PROJECTS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual
Fund balance, beginning of year $ - $ - $ 233 $ 233 $ - $ 233
Fund balance, end of year $ - $ - $ 233 $ 233 $ - $ 233
Attachment 1, Page 155 of 214 City of Springfield, Oregon STREET CAPITAL PROJECTS FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Investment earnings $ 33,900 $ 33,900 $ 35,512 $ 1,612 $ (1,241) $ 34,271 Charges for services 840,000 840,000 1,072,826 232,826 (3,110) 1,069,716 Miscellaneous revenue - - 1,101 1,101 - 1,101
Total revenues 873,900 873,900 1,109,439 235,539 (4,351) 1,105,088
Expenditures: Current operating Development and public works 148,585 148,585 148,585 - - 148,585 Capital projects 1,522,945 1,874,945 597,666 1,277,279 (6,029) 591,637
Total expenditures 1,671,530 2,023,530 746,251 1,277,279 (6,029) 740,222
Net change in fund balance (797,630) (1,149,630) 363,188 1,512,818 1,678 364,866
Fund balance, beginning of year 2,695,247 2,626,454 2,626,454 - 4,941 2,631,395
Fund balance, end of year $ 1,897,617 $ 1,476,824 $ 2,989,642 $ 1,512,818 $ 6,619 $ 2,996,261
Attachment 1, Page 156 of 214
Enterprise Funds
Combining statements for all individual nonmajor enterprise funds are reported in this section. Fund statements for major enterprise funds are reported in the basic financial statements.
Schedules of revenues, expenses, and changes in fund net position – budget and actual are presented here for each individual enterprise fund.
Major Enterprise Funds:
Sewer Fund – This fund accounts for the operation, construction, and maintenance of the wastewater collection system. Primary revenues are sewer user fees and system development charges.
Storm Drainage Fund – This fund accounts for the operation, construction, and maintenance of the stormwater drainage system. Primary revenues are storm drainage fees and system development charges.
Ambulance Fund – This fund accounts for the City’s ambulance operations. Revenue sources include ambulance transport fees, ambulance billing services fees, and FireMed program memberships.
Nonmajor Enterprise Funds:
Booth-Kelly Fund – This fund accounts for the cost of managing and maintaining City-owned income properties. The primary revenue source is rental income.
Attachment 1, Page 157 of 214
Attachment 1, Page 158 of 214 City of Springfield, Oregon SEWER FUND SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Charges for services $ 7,456,200 $ 7,456,200 $ 7,688,027 $ 231,827 $ 21,609 $ 7,709,636 Investment earnings 118,800 118,800 261,894 143,094 5,474 267,368 Miscellaneous revenue - - 875 875 - 875
Total revenues 7,575,000 7,575,000 7,950,796 375,796 27,083 7,977,879
Expenses: Current operating: Information technology 323,396 358,009 247,549 110,460 - 247,549 Development and public works 3,573,887 3,576,087 3,391,548 184,539 294,783 3,686,331 Finance 14,751 14,751 14,737 14 - 14,737 Debt service: Principal 1,045,000 1,045,000 1,320,000 (275,000) (1,320,000) - Interest 663,933 663,933 385,084 278,849 47,452 432,536 Capital projects 3,671,013 4,480,013 1,405,204 3,074,809 (1,405,204) - Depreciation - - - - 2,778,605 2,778,605
Total expenses 9,291,980 10,137,793 6,764,122 3,373,671 395,636 7,159,758
Excess of revenues over (under) expenses (1,716,980) (2,562,793) 1,186,674 3,749,467 (368,553) 818,121
Other financing sources (uses): Capital contributions 970,000 970,000 776,698 (193,302) 148,055 924,753
Change in net position (746,980) (1,592,793) 1,963,372 3,556,165 (220,498) 1,742,874
Net position, beginning of year 21,651,015 20,121,177 20,121,177 - 45,870,948 65,992,125
Prior period adjustment (Note Q) - - - - (5,120) (5,120)
Net position, beginning of year, as restated 21,651,015 20,121,177 20,121,177 - 45,865,828 65,987,005
Net position, end of year $ 20,904,035 $ 18,528,384 $ 22,084,549 $ 3,556,165 $ 45,645,330 $ 67,729,879
Attachment 1, Page 159 of 214 City of Springfield, Oregon STORM DRAINAGE FUND SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Charges for services $ 6,835,750 $ 6,835,750 $ 7,168,634 $ 332,884 $ 25,993 $ 7,194,627 Investment earnings 117,400 117,400 217,396 99,996 1,281 218,677 Miscellaneous revenue 25,000 25,000 15,587 (9,413) 183,470 199,057
Total revenues 6,978,150 6,978,150 7,401,617 423,467 210,744 7,612,361
Expenses: Current operating: Information technology 250,871 277,573 187,003 90,570 - 187,003 Development and public works 5,118,324 5,119,297 4,809,015 310,282 471,236 5,280,251 Finance 14,750 14,750 14,715 35 - 14,715 Debt service: Principal 435,000 435,000 435,000 - (435,000) - Interest 271,327 271,327 271,325 2 (29,316) 242,009 Capital projects 4,810,037 5,002,037 1,148,659 3,853,378 (1,148,659) - Depreciation - - - - 505,728 505,728
Total expenses 10,900,309 11,119,984 6,865,717 4,254,267 (636,011) 6,229,706
Excess of revenues over (under) expenses (3,922,159) (4,141,834) 535,900 4,677,734 846,755 1,382,655
Other financing sources (uses): Capital contributions 310,000 310,000 225,459 (84,541) 14,549 240,008
Change in net position (3,612,159) (3,831,834) 761,359 4,593,193 861,304 1,622,663
Net position, beginning of year, as originally stated 15,583,249 16,983,142 16,983,142 - 2,645,088 19,628,230
Prior period adjustment (Note Q) - - - - 427,785 427,785
Net position, beginning of year, as restated 15,583,249 16,983,142 16,983,142 - 3,072,873 20,056,015
Net position, end of year $ 11,971,090 $ 13,151,308 $ 17,744,501 $ 4,593,193 $ 3,934,177 $ 21,678,678
Attachment 1, Page 160 of 214 City of Springfield, Oregon AMBULANCE FUND SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Charges for services $ 6,065,000 $ 6,065,000 $ 5,066,308 $ (998,692) $ 9,927,045 $ 14,993,353 Less: Contractual adjustments - - - - (9,963,729) (9,963,729) Intergovernmental revenue 200,000 200,000 337,547 137,547 16,589 354,136 Investment earnings - - 28,078 28,078 41 28,119 Miscellaneous revenue 7,000 7,000 8,771 1,771 - 8,771
Total revenues 6,272,000 6,272,000 5,440,704 (831,296) (20,054) 5,420,650
Expenses: Current operating: Fire and life safety 5,878,557 6,084,557 6,084,457 100 345,356 6,429,813 Depreciation - - - - 8,390 8,390
Total expenses 5,878,557 6,084,557 6,084,457 100 353,746 6,438,203
Excess of revenues over (under) expenses 393,443 187,443 (643,753) (831,196) (373,800) (1,017,553)
Other financing sources (uses): Transfer out (250,000) (250,000) - 250,000 - -
Total other financing sources (uses) (250,000) (250,000) - 250,000 - -
Change in net position 143,443 (62,557) (643,753) (581,196) (373,800) (1,017,553)
Net position, beginning of year as originally stated 2,226,923 2,354,999 2,354,999 - (2,721,318) (366,319)
Prior period adjustment (Note Q) - - - - (66,615) (66,615)
Net position, beginning of year, as restated 2,226,923 2,354,999 2,354,999 - (2,787,933) (432,934)
Net position, end of year $ 2,370,366 $ 2,292,442 $ 1,711,246 $ (581,196) $ (3,161,733) $ (1,450,487)
Attachment 1, Page 161 of 214 City of Springfield, Oregon BOOTH-KELLY FUND SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year Ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Charges for services $ 1,575,732 $ 1,575,832 $ 1,625,562 $ 49,730 $ 5,202 $ 1,630,764 Investment earnings 8,000 8,000 13,335 5,335 751 14,086 Miscellaneous revenue - - 1,000 1,000 - 1,000
Total revenues 1,583,732 1,583,832 1,639,897 56,065 5,953 1,645,850
Expenses: Current operating: Development and public works 636,652 636,652 487,208 149,444 3,435 490,643 Capital projects 276,000 276,000 - 276,000 - - Debt service: Principal 754,687 754,687 754,687 - (754,687) - Interest 80,345 80,445 80,393 52 (4,383) 76,010 Depreciation - - - - 843,967 843,967
Total expenses 1,747,684 1,747,784 1,322,288 425,496 88,332 1,410,620
Excess of revenues over (under) expenses (163,952) (163,952) 317,609 481,561 (82,379) 235,230
Other financing sources (uses): Transfers out (63,000) (63,000) (63,000) - - (63,000)
Total other financing sources (uses) (63,000) (63,000) (63,000) - - (63,000)
Change in net position (226,952) (226,952) 254,609 481,561 (82,379) 172,230
Net position, beginning of year as originally stated 886,434 992,095 992,095 - 4,108,687 5,100,782
Prior period adjustment (Note Q) - - - - 5,644 5,644
Net position, beginning of year, as restated 886,434 992,095 992,095 - 4,114,331 5,106,426
Net position, end of year $ 659,482 $ 765,143 $ 1,246,704 $ 481,561 $ 4,031,952 $ 5,278,656
Attachment 1, Page 162 of 214
Internal Service Funds
Combining statements for all internal service funds are reported here. The combined totals are reported alongside the individual enterprise funds in the basic financial statements.
Schedules of revenues, expenses, and changes in fund net position – budget and actual are presented here for each individual internal service fund.
Vehicle and Equipment Fund – This fund accounts for the ownership and use of major equipment. Resources are provided by charges to other City funds.
Insurance Fund – This fund accounts for the accumulation of resources to provide for the City’s insurance, the worker’s compensation program, and the employee benefits programs. Resources are provided by charges to other City funds.
SDC Administration Fund – This fund accounts for the activities required to administer the City’s various system development charges. Resources are provided primarily by charges to other City funds.
Attachment 1, Page 163 of 214
Attachment 1, Page 164 of 214 City of Springfield, Oregon INTERNAL SERVICE FUNDS COMBINING STATEMENT OF FUND NET POSITION June 30, 2018
Vehicle and SDC Equipment Insurance Administration Total ASSETS Current assets: Cash and investments $ 8,515,903 $ 10,500,985 $ 853,146 $ 19,870,034 Prepaids 20,812 75,627 - 96,439 Deposits - 200,000 - 200,000 Accounts receivable 43,426 10,725 8,077 62,228 Accrued interest receivable 28,447 35,739 2,786 66,972 Deferred system development fees - - 61,130 61,130 Inventory 26,611 - - 26,611
Total current assets 8,635,199 10,823,076 925,139 20,383,414
Noncurrent assets Capital assets Machinery and equipment 19,058,934 - - 19,058,934 Less accumulated depreciation (13,196,222) - - (13,196,222)
Total noncurrent assets 5,862,712 - - 5,862,712
Total assets 14,497,911 10,823,076 925,139 26,246,126
DEFERRED OUTFLOWS OF RESOURCES Deferred pension outflow - 106,350 112,427 218,777 Deferred OPEB outflow - 6,652 5,826 12,478
Total deferred outflows - 113,002 118,253 231,255
LIABILITIES Current liabilities: Accounts payable 201,102 912,095 1,059 1,114,256 Accrued interest payable 2,146 - - 2,146 Capital lease obligation, current portion 143,635 - - 143,635 Accrued claims liabilities, current portion - 227,722 - 227,722 Accrued payroll and other related liabilities - 248,200 7,912 256,112
Total current liabilities 346,883 1,388,017 8,971 1,743,871
Noncurrent liabilities: Accrued absence payable - 8,778 - 8,778 Capital lease obligation, less current portion 297,355 - - 297,355 Accrued claims liabilities, less current portion - 480,278 - 480,278 Net pension liability - 288,074 304,536 592,610 Net OPEB obligation - 39,050 32,729 71,779
Total noncurrent liabilities 297,355 816,180 337,265 1,450,800
Total liabilities 644,238 2,204,197 346,236 3,194,671
DEFERRED INFLOWS OF RESOURCES Deferred pension inflow - 10,692 11,303 21,995 Deferred OPEB Inflow - 7,237 6,186 13,423
Total deferred inflows - 17,929 17,489 35,418
NET POSITION Net investment in capital assets 5,421,722 - - 5,421,722 Unrestricted 8,431,951 8,713,952 679,667 17,825,570
Total net position $ 13,853,673 $ 8,713,952 $ 679,667 $ 23,247,292
Attachment 1, Page 165 of 214 City of Springfield, Oregon INTERNAL SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION Year ended June 30, 2018
Vehicle and SDC Equipment Insurance Administration Total Operating revenues: Charges for services $ 2,225,534 $ 9,680,712 $ 382,979 $ 12,289,225 Licenses and permits - - 144,089 144,089 Miscellaneous revenue - 115,448 - 115,448
Total operating revenues 2,225,534 9,796,160 527,068 12,548,762
Operating expenses: Current operating: Human resources 3,000 9,766,654 - 9,769,654 Finance 6,970 - 21,610 28,580 Information technology 224,107 - 50,402 274,509 Library 6,441 - - 6,441 Fire and life safety 107,650 - - 107,650 Police 13 - - 13 Development and public works 479,609 - 390,548 870,157 Depreciation 1,271,223 - - 1,271,223
Total operating expenses 2,099,013 9,766,654 462,560 12,328,227
Operating income 126,521 29,506 64,508 220,535
Nonoperating revenues (expenses): Interest income 106,683 134,387 10,316 251,386 Interest expense (13,315) - - (13,315) Gain on disposition of equipment 77,436 - - 77,436
Total nonoperating revenues (expenses) 170,804 134,387 10,316 315,507
Income before capital contributions and transfers 297,325 163,893 74,824 536,042
Transfers out (5,290) - - (5,290) Capital contributions 6,958 - - 6,958
Change in net position 298,993 163,893 74,824 537,710
Net position, beginning of year, as originally stated 13,638,868 8,552,055 612,717 22,803,640
Prior period adjustment (Note Q) (84,188) (1,996) (7,874) (94,058)
Net position, beginning of year, as restated 13,554,680 8,550,059 604,843 22,709,582
Net position, end of year $ 13,853,673 $ 8,713,952 $ 679,667 $ 23,247,292
Attachment 1, Page 166 of 214 City of Springfield, Oregon INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS Year Ended June 30, 2018
Vehicle and SDC Equipment Insurance Administration Total Cash flows from operating activities: Cash received from interfund services provided $ 2,191,879 $ 9,669,987 $ 363,759 $ 12,225,625 Cash paid for employee services - (341,600) (326,796) (668 ,396) Cash paid to suppliers for goods and services (914,831) (9,437,396) (114,934) (10, 467,161) Other operating receipts - 115,448 144,089 259,537
Net cash provided by operating activities 1,277,048 6,439 66,118 1,349,605
Cash flows from noncapital financing activities: Transfers to other funds (5,290) - - (5,290)
Cash flows from capital and related financing activities: Acquisition of capital assets (688,256) - - (688,256) Disposition of capital assets 108,263 - - 108,263 Principal paid on long-term debt (348,059) - - (348,059) Interest paid (19,426) - - (19,426)
Net cash used in capital and related financing activities (947,478) - - (947,478)
Cash flows from investing activities: Interest received 109,262 137,132 9,720 256,114
Net change in cash and investments 433,542 143,571 75,838 652,951
Cash and investments, beginning of year 8,082,361 10,357,414 777,308 19,217,083
Cash and investments, end of year $ 8,515,903 $ 10,500,985 $ 853,146 $ 19,870,034
Reconciliation of operating loss to net cash provided by (used in) operating activities:
Operating income $ 126,521 $ 29,506 $ 64,508 $ 220,535 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation 1,271,223 - - 1,271,223 Changes in assets and liabilities: Prepaids (20,812) (6,713) - (27,525) Accounts receivable (33,655) (10,725) (19,220) (63,6 00) Deposits - 65,500 - 65,500 Inventory 6,657 - - 6,657 Net pension liability and related deferrals - (28,073) 28,748 675 Accounts payable (72,886) (130,811) (5,808) (209,5 05) Accrued payroll and other liabilities - 30,559 487 31,046 Accrued claims liabilities - 60,000 - 60,000 Net OPEB obligation and related deferrals - (2,804) (2,597) (5,401 )
Net cash provided by operating activities $ 1,277,048 $ 6,439 $ 66,118 $ 1,349,605
Attachment 1, Page 167 of 214 City of Springfield, Oregon VEHICLE AND EQUIPMENT FUND SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Charges for services $ 2,364,639 $ 2,212,971 $ 2,224,316 $ 11,345 $ 1,218 $ 2,225,534 Investment earnings 75,000 75,000 104,283 29,283 2,400 106,683 Miscellaneous revenue - 1,937 157,160 155,223 (157,160) -
Total revenues 2,439,639 2,289,908 2,485,759 195,851 (153,542) 2,332,217
Expenses: Current operating: Legal services 900 900 - 900 - - Human resources - 3,000 3,000 - - 3,000 Finance 12,000 12,000 6,970 5,030 - 6,970 Information technology 258,831 305,710 250,379 55,331 (26,272) 224,107 Library 8,000 8,000 6,441 1,559 - 6,441 Fire and life safety 192,800 192,800 168,513 24,287 (60,863) 107,650 Police 170,000 293,000 247,140 45,860 (247,127) 13 Development and public works 839,213 1,121,180 917,790 203,390 (438,181) 479,609 Debt service: Principal 348,060 348,060 348,059 1 (348,059) - Interest 19,425 19,425 19,425 - (6,110) 13,315 Depreciation - - - - 1,271,223 1,271,223
Total expenses 1,849,229 2,304,075 1,967,717 336,358 144,611 2,112,328
Excess of revenues over (under) expenses 590,410 (14,167) 518,042 532,209 (298,153) 219,889
Other financing sources (uses): Gain on disposal of assets - - - - 77,436 77,436 Assets contributed by other funds - - - - 6,958 6,958 Transfers out - - - - (5,290) (5,290)
Total other financing sources (uses) - - - - 79,104 79,104
Change in net position 590,410 (14,167) 518,042 532,209 (219,049) 298,993
Net position, beginning of year 7,150,736 7,864,434 7,864,434 - 5,774,434 13,638,868 as originally stated
Prior period adjustment (Note Q) - - - - (84,188) (84,188)
Net position, beginning of year, as restated 7,864,434 - 5,690,246 13,554,680
Net position, end of year $ 7,741,146 $ 7,850,267 $ 8,382,476 $ 532,209 $ 5,471,197 $ 13,853,673
Attachment 1, Page 168 of 214 City of Springfield, Oregon INSURANCE FUND SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Charges for services $ 20,257,154 $ 20,257,154 $ 19,542,320 $ (714,834) $ (9,861,608) $ 9,680,712 Investment earnings 65,000 65,000 131,084 66,084 3,303 134,387 Miscellaneous revenue 90,000 95,147 170,224 75,077 (54,776) 115,448
Total revenues 20,412,154 20,417,301 19,843,628 (573,673) (9,913,081) 9,930,547
Expenses: Current operating: Human resources 1,318,192 1,323,339 1,263,002 60,337 966,279 2,229,281 Health insurance 7,912,027 7,912,027 7,079,161 832,866 458,212 7,537,373 Statutory payments 11,376,360 11,376,360 10,776,410 599,950 (10,776,410) -
Total expenses 20,606,579 20,611,726 19,118,573 1,493,153 (9,351,919) 9,766,654
Excess of revenues over (under) expenses (194,425) (194,425) 725,055 919,480 (561,162) 163,893
Change in net position (194,425) (194,425) 725,055 919,480 (561,162) 163,893
Net position, beginning of year, as originally stated 8,827,214 9,291,737 9,291,737 - (739,682) 8,552,055
Prior period adjustment (Note Q) - - - - (1,996) (1,996)
Net position, beginning of year, as restated 8,827,214 9,291,737 9,291,737 - (741,678) 8,550,059
Net position, end of year $ 8,632,789 $ 9,097,312 $ 10,016,792 $ 919,480 $ (1,302,840) $ 8,713,952
Attachment 1, Page 169 of 214 City of Springfield, Oregon SDC ADMINISTRATION FUND SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION (NONGAAP BUDGETARY BASIS) - BUDGET AND ACTUAL Year ended June 30, 2018
Adjustments Budget to Budget GAAP Original Revised Basis Basis Basis Budget Budget Actual Variance Actual Actual Revenues: Charges for services $ 375,000 $ 375,000 $ 383,339 $ 8,339 $ (360) $ 382,979 Licenses and permits 75,000 75,000 124,509 49,509 19,580 144,089 Investment earnings 1,500 1,500 9,588 8,088 728 10,316
Total revenues 451,500 451,500 517,436 65,936 19,948 537,384
Expenses: Current operating: Information services 65,132 67,132 50,402 16,730 - 50,402 Finance 21,737 21,737 21,610 127 - 21,610 Development and public works 425,250 425,250 364,460 60,790 26,088 390,548
Total expenses 512,119 514,119 436,472 77,647 26,088 462,560
Change in net position (60,619) (62,619) 80,964 143,583 (6,140) 74,824
Net position, beginning of year as originally stated - - 763,997 763,997 (151,280) 612,717
Prior period adjustment (Note Q) - - - - (7,874) (7,874)
Net position, beginning of year as restated 632,708 763,997 763,997 763,997 (159,154) 604,843
Net position, end of year $ 572,089 $ 701,378 $ 844,961 $ 907,580 $ (165,294) $ 679,667
Attachment 1, Page 170 of 214
Fiduciary Funds
Agency funds are used to account for assets held by the government as an agent for individuals, private organizations, and other governments.
Statement of changes in assets and liabilities of the Agency Fund is presented here.
Agency Fund – The Agency Fund is a non-budgeted fund which accounts for resources received and held by the City in a fiduciary capacity. Disbursements from this fund are made in accordance with the applicable agreements for each type of transaction. This fund is custodial in nature (assets equal liabilities) and does not involve measurement of the results of operations.
Attachment 1, Page 171 of 214
Attachment 1, Page 172 of 214 City of Springfield, Oregon STATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCY FUND Year Ended June 30, 2018
Beginning Ending Balance Additions Reductions Balance
ASSETS Cash and investments $ 93,346,331 $ 72,312,265 $ (75,917,366) $ 89,741,230
LIABILITIES Accounts payable $ 1,219,513 $ 7,744,701 $ (8,460,145) $ 504,069 Health reimbursement account deposits 1,371,026 841,646 (803,768) 1,408,904 Ambulance billing deposits 251,378 14,176,767 (13,186,733) 1,241,412 Bail deposits 458,522 1,401,651 (1,340,050) 520,123 Miscellaneous deposits 597,375 2,485,676 (2,510,723) 572,328 Regional Fiber Consortium deposits 204,168 951,903 (921,551) 234,520 Metropolitan Wastewater Management Commission deposits 89,244,349 434,698,583 (438,683,058) 85,259,874
Total liabilities $ 93,346,331 $ 462,300,927 $ (465,906,028) $ 89,741,230
Attachment 1, Page 173 of 214
Attachment 1, Page 174 of 214
Statistical Section
This part of the City of Springfield’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.
Contents Page
Financial Trends 179-183 These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.
Revenue Capacity 187-190 These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax.
Debt Capacity 193-197 These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future.
Demographic and Economic Information 201-202 These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.
Operating Information 205-207 These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.
Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year.
Attachment 1, Page 175 of 214
Attachment 1, Page 176 of 214
Financial Trend Information
Attachment 1, Page 177 of 214
Attachment 1, Page 178 of 214 City of Springfield, Oregon Net Position by Component Last Ten Fiscal Years (accrual basis of accounting)
Fiscal Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Governmental activities Net investment in capital assets $ 99,380,714 $ 107,712,593 $ 109,751,002 $ 108,631,529 $ 108,731,315 $ 107,219,252 $ 112,632,832 $ 115,176,581 $ 122,230,625 $ 120,175,702 Restricted 5,956,816 5,268,152 12,102,762 11,424,559 13,171,125 14,144,006 18,977,155 17,357,721 17,295,648 22,674,644 Unrestricted 33,973,864 29,581,397 20,196,736 21,514,015 19,835,794 20,240,783 4,394,678 (5,988,448) (11,706,242) (15,369,959) Total governmental activities net position $ 139,311,394 $ 142,562,142 $ 142,050,500 $ 141,570,103 $ 141,738,234 $ 141,604,041 $ 136,004,665 $ 126,545,854 $ 127,820,031 $ 127,480,387
Business-type activities Net investment in capital assets $ 47,004,701 $ 48,338,342 $ 51,248,289 $ 57,872,702 $ 51,972,745 $ 54,491,005 $ 52,836,347 $ 54,212,835 $ 54,802,364 $ 55,901,549 Restricted 3,447,456 2,989,453 3,091,423 3,236,454 3,273,179 3,072,205 3,348,526 3,976,909 4,733,337 5,457,331 Unrestricted 9,478,068 12,562,982 15,019,532 13,474,770 22,668,331 23,137,298 27,590,908 28,145,472 31,242,641 32,027,245 Total business-type activities net position $ 59,930,225 $ 63,890,777 $ 69,359,244 $ 74,583,926 $ 77,914,255 $ 80,700,508 $ 83,775,781 $ 86,335,216 $ 90,778,342 $ 93,386,125
Primary government Net investment in capital assets $ 146,385,415 $ 156,050,935 $ 165,468,108 $ 166,504,231 $ 160,704,060 $ 161,710,257 $ 165,469,179 $ 169,389,416 $ 177,032,989 $ 176,077,251 Restricted 9,404,272 8,257,605 15,194,185 14,661,013 16,444,304 17,216,211 22,325,681 21,334,630 22,028,985 28,131,975 Unrestricted 43,451,932 42,144,379 35,216,268 34,988,785 42,504,125 43,378,081 31,985,586 22,157,024 19,536,399 16,657,286 Total primary government net position $ 199,241,619 $ 206,452,919 $ 215,878,561 $ 216,154,029 $ 219,652,489 $ 222,304,549 $ 219,780,446 $ 212,881,070 $ 218,598,373 $ 220,866,512
Attachment 1, Page 179 of 214 City of Springfield, Oregon Changes in Net Position, Last Ten Fiscal years (accrual basis of accounting)
Fiscal Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Expenses Governmental activities: General government $ 4,791,069 $ 3,560,757 $ 5,386,231 $ 4,724,454 $ 5,932,778 $ 4,928,452 $ 5,194,119 $ 8,055,900 $ 8,105,716 $ 7,450,495 Fire and life safety 10,858,907 10,691,161 11,760,498 11,847,128 11,340,166 11,736,970 9,905,694 14,789,977 13,351,001 13,890,821 Police 13,974,177 17,259,569 18,444,853 19,694,617 19,561,178 20,708,780 18,007,975 26,060,501 22,068,423 22,233,956 Library 1,400,056 1,382,782 1,513,148 1,519,866 1,515,697 1,508,178 1,477,854 2,131,183 1,981,508 1,727,501 Development and public works 14,896,444 13,560,283 12,804,723 11,384,695 11,658,254 11,925,811 10,605,607 15,857,538 12,483,443 12,687,939 Depreciation, unallocated 313,042 283,227 283,227 284,439 297,774 270,618 270,619 250,942 250,435 250,435 Interest on long-term debt 1,406,144 1,373,371 1,301,309 1,220,457 1,143,393 1,027,212 909,122 744,674 518,495 457,480 Total governmental activities expense 47,639,839 48,111,150 51,493,989 50,675,656 51,449,240 52,106,021 46,370,990 67,890,715 58,759,021 58,698,627 Business-type activities: Sanitary sewer 6,619,628 4,803,431 4,886,099 5,190,475 6,155,571 6,848,708 6,340,495 7,523,149 7,158,008 7,269,835 Storm drainage 3,894,947 3,956,135 4,031,641 3,843,225 3,984,400 4,407,437 4,259,913 5,982,172 5,559,128 6,316,516 Booth Kelly 779,773 1,433,965 1,334,099 1,430,803 1,463,621 1,611,902 1,649,088 1,507,253 1,424,527 1,410,609 Ambulance 4,939,277 5,000,748 5,202,146 5,184,271 4,948,503 5,525,464 5,082,272 7,073,633 6,574,936 6,515,453 Business-type activities expenses 16,233,625 15,194,279 15,453,985 15,648,774 16,552,095 18,393,511 17,331,768 22,086,207 20,716,599 21,512,413 Total primary government expenses $ 63,873,464 $ 63,305,429 $ 66,947,974 $ 66,324,430 $ 68,001,335 $ 70,499,532 $ 63,702,758 $ 89,976,922 $ 79,475,620 $ 80,211,040
Program Revenue Govermental activities: Charges for services: General government $ 2,403,988 $ 1,940,273 $ 3,360,519 $ 3,759,347 $ 3,874,817 $ 3,766,791 $ 3,868,870 $ 3,888,018 $ 4,078,095 $ 4,248,830 Fire and life safety 1,677,216 1,716,417 1,725,642 1,764,798 1,769,064 1,874,473 1,809,091 1,921,748 1,984,859 1,916,552 Police 490,731 246,682 513,759 529,998 493,254 429,497 408,750 346,629 422,625 715,863 Library 89,853 103,475 97,718 99,186 105,329 102,737 125,482 106,200 120,912 117,114 Development and public works 3,613,290 2,168,001 1,544,638 1,749,513 2,263,872 2,054,066 2,710,606 3,420,717 2,884,311 2,626,049 Operating grants and contributions 4,161,206 6,436,204 5,616,572 5,514,649 4,428,156 5,039,850 4,444,185 4,184,978 4,954,592 5,135,869 Capital grants and contributions 155,634 3,994,233 3,661,254 1,109,866 2,192,135 481,598 9,934,788 4,841,296 4,085,842 2,177,260 Total governmental activities program revenues 12,591,918 16,605,285 16,520,102 14,527,357 15,126,627 13,749,012 23,301,772 18,709,586 18,531,236 16,937,537 Business-type activities: Charges for services: Sanitary sewer 5,590,002 6,325,689 6,927,642 7,261,314 7,324,173 7,536,486 7,738,487 7,224,927 8,798,173 7,709,636 Storm drainage 4,475,347 4,984,732 5,694,208 5,789,080 6,032,530 6,347,901 6,613,264 6,892,114 7,408,192 7,194,627 Booth Kelly 788,095 1,381,649 1,443,802 1,412,841 1,348,308 1,355,337 1,412,722 1,532,687 1,537,293 1,630,764 Ambulance 4,662,981 4,834,330 5,173,527 4,849,894 5,255,068 5,612,386 6,119,908 6,599,690 6,046,048 5,383,760 Capital grants and contributions 385,165 1,001,635 1,129,770 1,448,360 16,729 16,848 199,269 2,088,254 1,033,069 1,164,761 Total business-type activities program revenues 15,901,590 18,528,035 20,368,949 20,761,489 19,976,808 20,868,958 22,083,650 24,337,672 24,822,775 23,083,548 Total primary government program revenues $ 28,493,508 $ 35,133,320 $ 36,889,051 $ 35,288,846 $ 35,103,435 $ 34,617,970 $ 45,385,422 $ 43,047,258 $ 43,354,011 $ 40,021,085 Net (Expense) Revenue Governmental activities $ (35,047,921) $ (31,505,865) $ (34,973,887) $ (36,148,299) $ (36,322,613) $ (38,357,009) $ (23,069,218) $ (49,181,129) $ (40,227,785) $ (41,761,090) Business-type activities (332,035) 3,333,756 4,914,964 5,112,715 3,424,713 2,475,447 4,751,882 2,251,465 4,106,176 1,571,135 Total primary government net expense $ (35,379,956) $ (28,172,109) $ (30,058,923) $ (31,035,584) $ (32,897,900) $ (35,881,562) $ (18,317,336) $ (46,929,664) $ (36,121,609) $ (40,189,955)
Attachment 1, Page 180 of 214 Fiscal Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 General Revenues and Other Changes in Net Position Governmental activities: Taxes: Property taxes $ 24,888,500 $ 26,616,211 $ 25,890,066 $ 27,056,405 $ 27,891,748 $ 28,735,713 $ 30,497,567 $ 29,449,109 $ 30,691,286 $ 30,910,303 Room tax 771,994 679,566 777,085 901,665 973,830 1,070,722 1,219,497 1,373,464 1,445,031 1,553,872 Other taxes 3,391,158 3,088,825 3,018,549 2,744,424 2,754,883 3,158,101 3,288,462 3,387,888 3,446,975 3,567,850 Payment in lieu of taxes 2,275,036 2,346,889 2,373,660 2,358,273 2,375,949 2,390,734 2,404,859 2,392,729 2,353,365 2,414,018 Investment earnings 1,727,120 664,423 421,956 337,514 333,178 361,323 305,267 416,909 573,280 783,330 Miscellaneous 379,635 201,184 486,358 727,049 985,770 908,413 857,657 867,789 972,473 1,345,586 Gain (loss) on disposition of capital assets 19,810 (57,355) - - - - - 149,687 - - Shared revenue 1,377,642 1,247,546 1,387,527 1,400,459 1,460,463 1,533,466 1,579,978 1,584,743 2,019,553 1,743,533 Transfers 593,130 (30,673) 107,047 142,115 71,894 64,344 71,311 100,000 - 63,000 Total governmental activities 35,424,025 34,756,616 34,462,248 35,667,904 36,847,715 38,222,816 40,224,598 39,722,318 41,501,963 42,381,492 Business-type activities: Investment earnings 559,713 409,360 292,416 237,091 211,730 282,238 162,671 227,641 317,398 528,250 Miscellaneous 120,051 186,763 368,134 16,990 78,204 92,912 446,106 180,329 19,552 209,703 Transfers (593,130) 30,673 (107,047) (142,115) (71,894) (64,344) (71,311) (100,000) - (63,000) Total business-type activities 86,634 626,796 553,503 111,966 218,040 310,806 537,466 307,970 336,950 674,953 Total primary government $ 35,510,659 $ 35,383,412 $ 35,015,751 $ 35,779,870 $ 37,065,755 $ 38,533,622 $ 40,762,064 $ 40,030,288 $ 41,838,913 $ 43,056,445
Change In Net Position Governmental activities $ 3,918,160 $ (217,271) $ (1,686,051) $ (654,709) $ (1,509,294) $ (134,193) $ 17,155,380 $ (9,458,811) $ 1,274,178 $ 620,402 Business-type activities 3,420,390 5,541,760 5,666,218 3,536,679 2,693,487 2,786,253 5,289,348 2,559,435 4,443,126 2,246,088 Total primary government $ 7,338,550 $ 5,324,489 $ 3,980,167 $ 2,881,970 $ 1,184,193 $ 2,652,060 $ 22,444,728 $ (6,899,376) $ 5,717,304 $ 2,866,490
1 This schedule reports using the accrual basis of accounting. 2 Expenses include allocated indirect expenses.
Attachment 1, Page 181 of 214 City of Springfield Fund Balances, Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting)
Fiscal Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 General Fund Reserved $ 388,528 $ 10,546 $ - $ - $ - $ - $ - $ - $ - $ - Unreserved 6,966,896 7,843,269 ------Nonspendable - - 5,420 5,589 49,644 22,109 86,584 98,292 83,602 64,408 Restricted - - 600,000 632 ------Committed - - 65,721 37,863 12,764 25,902 83,224 172,840 293,004 293,004 Assigned - - 39,224 600,000 600,000 600,000 600,000 600,000 1,000,000 1,000,000 Unassigned - - 6,872,613 7,134,387 7,538,441 7,698,382 8,553,497 7,999,863 7,387,428 8,388,052
Total general fund $ 7,355,424 $ 7,853,815 $ 7,582,978 $ 7,778,471 $ 8,200,849 $ 8,346,393 $ 9,323,305 $ 8,870,995 $ 8,764,034 $ 9,745,464
All Other Governmental Funds Reserved $ 5,339,010 $ 4,492,479 $ - $ - $ - $ - $ - $ - $ - $ - Unreserved. reported in: Special revenue funds 4,329,775 4,459,760 ------Capital projects funds 14,937,692 4,030,636 ------Debt service funds 1,369,823 1,257,621 ------Nonspendable - - 179,198 160,531 151,297 147,593 205,477 223,261 219,897 243,998 Restricted - - 7,022,919 8,020,323 8,535,571 9,060,917 13,642,430 14,194,470 13,672,194 18,873,553 Committed - - 4,546,915 4,024,188 3,130,187 2,460,530 2,617,234 1,980,130 2,036,262 2,200,742 Assigned - - 1,009,473 426,016 410,941 443,945 644,492 1,493,031 808,377 920,076 Unassigned - - - - (26,365) (64,907) (23,321) (37,306) (142,091) -
Total all other governmental funds $ 25,976,300 $ 14,240,496 $ 12,758,505 $ 12,631,058 $ 12,201,631 $ 12,048,078 $ 17,086,312 $ 17,853,586 $ 16,594,639 $ 22,238,369
Notes This schedule was modified with the implementation of GASB54, effective FY11
Attachment 1, Page 182 of 214 City of Springfield Changes in Fund Balances, Governmental Funds Last ten fiscal years (modified accrual basis of accounting)
Fiscal Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Revenue: Taxes $ 26,796,400 $ 28,121,897 $ 28,169,922 $ 28,838,941 $ 30,059,119 $ 31,087,716 $ 33,065,500 $ 31,862,305 $ 33,098,818 $ 33,794,986 Licenses and permits 3,147,467 2,583,181 2,538,309 2,300,827 2,463,338 2,700,850 2,783,280 3,122,149 3,325,162 3,251,909 Intergovernmental 8,051,131 9,857,571 9,405,123 8,974,691 8,475,485 8,576,500 12,172,857 8,484,882 9,224,182 9,515,619 Charges for services 7,660,854 7,041,256 7,417,478 6,958,019 7,022,389 7,142,048 7,670,658 9,247,507 8,410,972 8,740,655 Fines & forfeitures 1,285,427 1,437,612 1,807,580 1,736,722 1,497,458 1,673,933 1,688,251 1,652,415 1,655,009 1,813,942 Use of money & property 1,159,664 452,130 263,317 170,279 191,559 141,996 109,373 170,631 276,286 427,571 Special assessments 11,684 10,856 25,625 48,934 42,569 31,651 45,618 25,265 18,989 13,082 Miscellaneous revenue 464,200 267,380 664,045 648,988 306,085 570,176 708,847 775,308 743,777 785,899
Total Revenues 48,576,827 49,771,883 50,291,399 49,677,401 50,058,002 51,924,870 58,244,384 55,340,462 56,753,195 58,343,663
Expenditures: Current Operating: General government 6,460,455 5,536,753 5,825,159 6,083,214 6,306,579 6,042,155 6,643,279 8,240,463 8,509,994 7,901,804 Fire and life safety 10,988,771 10,651,586 11,373,445 11,514,553 11,242,700 11,515,444 11,237,818 11,848,268 12,380,622 12,894,682 Police 14,138,500 16,185,060 16,757,981 17,744,329 18,318,088 19,118,811 18,997,316 20,231,011 19,388,013 19,748,479 Library 1,354,548 1,360,464 1,375,033 1,426,083 1,457,714 1,440,438 1,610,330 1,706,475 1,848,510 1,646,799 Development and public works 12,680,663 12,085,092 10,925,370 9,283,821 9,041,272 9,427,305 9,233,725 9,063,061 9,285,822 9,036,058 Capital Projects 13,773,261 12,119,784 2,845,047 1,001,890 789,407 1,232,663 1,354,801 2,187,974 6,204,622 967,170 Debt service: Principal 2,030,047 2,173,240 2,251,618 2,330,192 2,418,973 2,507,974 2,602,206 1,630,000 2,156,706 1,695,530 Interest 1,390,816 1,364,942 1,283,376 1,197,635 1,108,223 1,011,446 913,103 807,469 650,730 653,657 Bond issue costs ------131,205 - - Arbitrage - 49,406 ------
Total expenditures 62,817,061 61,526,327 52,637,029 50,581,717 50,682,956 52,296,236 52,592,578 55,845,926 60,425,019 54,544,179
Excess of revenues over (under) expenditures (14,240,234) (11,754,444) (2,345,630) (904,316) (624,954) (371,366) 5,651,806 (505,464) (3,671,824) 3,799,484
Other financing sources (uses): Transfers in 6,070,182 4,647,041 4,050,527 5,079,050 5,073,111 4,754,376 4,874,912 6,369,454 1,775,328 2,729,248 Transfers out (5,287,262) (4,146,202) (3,458,750) (4,120,498) (4,458,815) (4,409,317) (4,506,705) (5,801,301) (1,459,296) 1,229,455 Issuance of debt 1,800,000 ------16,994,808 2,000,000 (1,166,455) Payment to refunded bond escrow agent ------(16,863,603) - - Total other financing sources (uses) 2,582,920 500,839 591,777 958,552 614,296 345,059 368,207 699,358 2,316,032 2,792,248
Net changes in fund balances $ (11,657,314) $ (11,253,605) $ (1,753,853) $ 54,236 $ (10,658) $ (26,307) $ 6,020,013 $ 193,894 $ (1,355,792) $ 6,591,732
Debt services as a percentage of non-capital expenditures * 6.96% 7.14% 7.03% 7.09% 7.05% 6.83% 6.84% 4.59% 5.21% 4.89%
Notes: * Debt service represents principal and interest incurred during the year. Noncapital expenditures do not include capital outlay for land buildings and improvements, machinery and equipment, and infrastructure incurred during the year.
Attachment 1, Page 183 of 214
Attachment 1, Page 184 of 214
Revenue Capacity Information
Attachment 1, Page 185 of 214
Attachment 1, Page 186 of 214 City of Springfield, Oregon
ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY
Last Ten Fiscal Years
Less: Tax- Total Assessed Value Fiscal year Residential Commercial Industrial Exempt Total Taxable Direct Tax Estimated Actual as a Percentage ended June 30, Property * Property * Property * Property * Assessed Value Rate Taxable Value of Actual Value
2009 - - - - $ 3,502,295,304 7.19 $ 7,205,559,254 48.61% 2010 - - - - 3,726,631,985 7.13 7,309,497,628 50.98% 2011 - - - - 3,747,745,557 7.06 6,750,427,991 55.52% 2012 - - - - 3,883,712,564 6.99 6,716,253,056 57.83% 2013 - - - - 3,998,513,269 6.94 6,399,350,681 62.48% 2014 - - - - 4,043,528,204 7.15 6,450,348,959 62.69% 2015 - - - - 4,253,901,084 7.03 6,782,631,808 62.72% 2016 - - - - 4,339,850,283 6.78 6,939,893,310 62.53% 2017 - - - - 4,471,924,355 6.79 7,145,332,593 62.59% 2018 - - - - 4,624,303,479 6.68 7,841,457,283 58.97%
Source: Lane County Department of Assessment and Taxation * Breakdown of assessed value into categories is not available
Attachment 1, Page 187 of 214 City of Springfield, Oregon
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS
Last Ten Fiscal Years
City Direct Rates Overlapping Rates
General Lane Springfield Obligation Police Fire School Lane County Rainbow Economic Fiscal Basic Debt Operating Operating Total District Lane Community I.E.D. Willamalane Water Development Year Rate Service Levy Levy Direct No. 19 County College (E.S.D.) Park District District Agency
2009 $ 4.70 $ 1.00 $ 1.09 $ 0.40 $ 7.19 $ 5.60 $ 1.39 $ 0.86 $ 0.22 $ 2.13 $ 3.67 $ 0.11 2010 4.70 0.94 1.09 0.40 7.13 5.59 1.38 0.85 0.22 1.99 - 0.11 2011 4.71 0.86 1.09 0.40 7.06 5.60 1.38 0.85 0.22 1.99 - 0.09 2012 4.71 0.84 1.09 0.36 6.99 5.63 1.38 0.87 0.22 1.99 - 0.09 2013 4.68 0.82 1.09 0.36 6.94 5.63 1.37 0.85 0.22 1.98 - 0.15 2014 4.67 0.84 1.28 0.36 7.15 5.61 1.91 0.85 0.22 2.42 - 0.18 2015 4.65 0.74 1.28 0.36 7.03 5.61 1.91 0.85 0.22 2.33 - 0.22 2016 4.65 0.49 1.28 0.36 6.78 5.79 1.80 0.81 0.22 2.30 - 0.21 2017 4.65 0.50 1.28 0.36 6.79 5.88 1.65 0.83 0.22 2.31 - 0.21 2018 4.64 0.40 1.28 0.36 6.68 5.84 1.64 0.83 0.22 2.28 - 0.24
Source: Lane County Department of Assessment & Taxation
Attachment 1, Page 188 of 214 City of Springfield, Oregon
PRINCIPAL PROPERTY TAX PAYERS
Current Year and Nine Years Ago
2018 2009 Percentage Percentage Taxable of Total City Taxable of Total City Assessed Taxable Assessed Taxable Taxpayer Value Rank Assessed Value Value Rank Assessed Value
IP Eat Three LLC (Weyerhauser) $ 307,230,254 1 6.64% $ 180,825,022 1 4.85% PeaceHealth 473,085,851 2 10.23% 244,297,946 4 6.56% Gateway Mall Partners 75,125,501 3 1.62% 56,193,275 3 1.51% McKenzie Willamette 63,108,805 4 1.36% 20,827,176 8 0.56% Pacificsource Properties LLC 42,839,994 5 0.93% - - Rosboro LLC 37,849,980 6 0.82% 26,102,893 5 0.70% Borden Chemical Inc 29,941,115 7 0.65% - - HSRE NW Spec Clinics Mob LLC 29,542,738 8 0.64% - - United States Bakery 29,386,258 9 0.64% - - RC Springfield 2007 LLC 27,042,740 10 0.58% - - Symantec Corporation - - 76,191,959 2 2.04% Kingsford Manufacturing - - 24,856,903 6 0.67% Arclin USA Inc - - 21,071,403 9 0.57% Qwest Corp - - 21,007,000 10 0.56% Shorewood Packaging Corp - - 21,710,590 7 0.58%
Total $ 1,115,153,236 24.12% $ 693,084,167 18.60%
Source: Lane County Department of Assessment and Taxation
Attachment 1, Page 189 of 214 City of Springfield, Oregon
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
Fiscal Collected within the Fiscal Year Total Collections and Year Taxes Levied of the Levy Adjustments to Date Ended for the Fiscal Percentage Collections & Percentage June 30, Year Amount of Levy Adjustments Amount of Levy
2009 $ 25,639,015 $ 24,092,260 94.0% $ 1,535,633 $ 25,627,893 99.96% 2010 27,170,891 25,473,655 93.8% 1,578,792 27,052,447 99.56% 2011 26,956,427 25,339,490 94.0% 1,493,287 26,832,777 99.54% 2012 27,667,002 26,127,844 94.4% 1,411,491 27,539,335 99.54% 2013 28,646,245 26,967,621 94.1% 1,528,148 28,495,769 99.47% 2014 29,539,586 27,866,138 94.3% 1,508,620 29,374,758 99.44% 2015 31,427,683 29,665,353 94.4% 1,544,561 31,209,914 99.31% 2016 30,360,092 28,616,502 94.3% 1,503,897 30,120,399 99.21% 2017 31,525,757 29,852,562 94.7% 1,304,237 31,156,799 98.83% 2018 32,210,580 30,617,910 95.1% 1,029,269 31,647,179 98.25%
Sources: Lane County Department of Assessments and Taxation; Annual Financial Reports
Attachment 1, Page 190 of 214
Debt Capacity Information
Attachment 1, Page 191 of 214
Attachment 1, Page 192 of 214 City of Springfield, Oregon
RATIO OF OUTSTANDING DEBT, BY TYPE
Last Ten Fiscal Years
Governmental Activities Business-Type Activities
General Percentage Obligation Contracts Revenue Total Primary of Personal Fiscal Year Bonds Capital Leases Notes Payable Payable Bonds Notes Payable Government Income Per Capita
2009 $ 31,621,602 $ 46,305 $ 2,129,202 $ 210,000 $ 24,348,478 $ 7,513,982 $ 65,869,569 0.57% 1,134 2010 29,464,188 1,382,311 1,920,962 210,000 23,463,735 6,697,965 63,139,161 0.54% 1,078 2011 27,217,526 1,108,535 1,699,344 210,000 32,916,000 5,834,566 68,985,971 0.56% 1,161 2012 25,130,137 1,114,360 1,469,152 210,000 31,445,204 5,068,098 64,436,951 0.50% 1,079 2013 22,964,771 1,756,347 1,230,179 210,000 29,929,407 4,404,011 60,494,715 0.46% 1,008 2014 20,597,007 1,227,516 977,206 210,000 28,363,611 3,695,017 55,070,357 0.41% 917 2015 18,400,955 676,209 715,000 210,000 26,752,681 3,011,742 49,766,587 0.34% 828 2016 17,194,064 535,062 520,000 210,000 25,318,704 2,198,125 45,975,955 0.30% 764 2017 15,717,891 789,049 1,873,246 210,000 23,123,478 1,494,105 43,207,769 0.27% 715 2018 13,992,095 440,990 4,296,965 210,000 20,426,489 739,418 40,105,957 * 661
Source: Annual Financial Reports
* not yet available
Attachment 1, Page 193 of 214 City of Springfield, Oregon
RATIO OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
Percentage of Fiscal General Obligation Actual Taxable Year Bonds Value of Property Per Capita
2009 $ 31,621,602 0.90% 544$ 2010 29,464,188 0.79% 503 2011 27,217,526 0.73% 458 2012 25,130,137 0.65% 421 2013 22,964,771 0.57% 383 2014 20,597,007 0.51% 343 2015 18,400,955 0.43% 306 2016 17,194,064 0.40% 286 2017 15,717,891 0.35% 260 2018 13,992,095 0.30% 230
Attachment 1, Page 194 of 214 City of Springfield, Oregon
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
June 30, 2018
Percentage Debt applicable to City's share of Governmental Unit Outstanding the City overlapping debt
City of Springfield - general obligation bonds $ 14,918,847 100.00% $ 14,918,847 City of Springfield - notes payable 4,296,965 100.00% 4,296,965 City of Springfield - contracts payable 210,000 100.00% 210,000 City of Springfield - capital leases 440,990 100.00% 440,990
Total Direct debt $ 19,866,802 19,866,802
Overlapping Debt
Lane Community College 110,785,000 14.70% 16,288,497
Lane County 75,808,651 14.91% 11,306,557
School District 19 165,438,563 74.85% 123,830,268
School District 4J 297,551,422 5.08% 15,113,232
Lane Education Service District 6,485,000 14.95% 969,592
Willamalane Park & Recreation District 17,144,543 93.96% 16,109,716
Total overlapping debt 183,617,862
Total direct and overlapping debt $ 203,484,664
Notes: a. Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. The State of Oregon, Debt Management Division, provides overlapping debt data based on real market valuation of properties for each jurisdiction. b. Total direct debt and overlapping debt is total direct debt plus gross overlapping debt.
Attachment 1, Page 195 of 214 City of Springfield, Oregon
LEGAL DEBT MARGIN INFORMATION
LAST TEN FISCAL YEARS
June 30, 2018
Real market value $ 7,841,457,283
Debt limit 3% of real market value $ 235,243,718
Amount of debt applicable to debt limit: 13,075,000
Total debt margin $ 222,168,718
Fiscal Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Debt Limit $ 216,166,778 $ 219,284,929 $ 202,512,840 $ 201,487,592 $ 191,980,520 $ 193,510,469 $ 203,478,954 $ 208,196,799 $ 214,359,978 $ 235,243,718
Total net debt applicable to limit 31,352,605 29,210,296 27,242,807 25,845,000 23,665,000 21,410,000 19,070,000 15,975,000 14,465,000 13,075,000
Legal debt margin $ 184,814,173 $ 190,074,633 $ 175,270,033 $ 175,642,592 $ 168,315,520 $ 172,100,469 $ 184,408,954 $ 192,221,799 $ 199,894,978 $ 222,168,718
Total net debt applicable to the limit 14.50% 13.32% 13.45% 12.83% 12.33% 11.06% 9.37% 7.67% 6.75% 5.56% as a percentage of debt limit
Attachment 1, Page 196 of 214 City of Springfield
Pledged-Revenue Coverage
Last Ten Fiscal Years
Local Sewer Revenue Bonds Debt Service Less: Fiscal Operating Net Available Year System Revenues Expenses Revenue Principal Interest Coverage
2009 $ 10,548,809 $ 6,866,205 $ 3,682,604 $ 190,000 $ 48,263 15.46 2010 11,893,479 6,947,301 4,946,178 860,000 1,094,244 2.53 2011 13,149,688 7,299,130 5,850,558 1,025,000 1,088,793 2.77 2012 13,275,335 7,010,679 6,264,656 1,420,000 1,231,306 2.36 2013 13,602,039 7,715,412 5,886,627 1,465,000 1,188,956 2.22 2014 14,102,581 7,954,941 6,147,640 1,515,000 1,144,050 2.31 2015 14,819,959 7,270,726 7,549,233 1,560,000 1,097,325 2.84 2016 15,814,960 9,925,186 5,889,774 1,380,000 1,039,531 2.43 2017 17,544,930 8,584,216 8,960,714 1,425,000 988,281 3.71 2018 16,755,001 9,430,586 7,324,415 1,755,000 656,409 3.04
System revenues include user fees, system development charges and miscellaneous revenue. Operating expenses do not include depreciation or interest expense.
Attachment 1, Page 197 of 214
Attachment 1, Page 198 of 214
Demographic and Economic Information
Attachment 1, Page 199 of 214
Attachment 1, Page 200 of 214 City of Springfield, Oregon
Demographic and Economic Statistics
Last Ten Calendar Years
Personal Per Income Capita (thousands Personal School Unemployment Year Population of dollars) Income Enrollment Rate
2009 58,085 $ 11,572,848 $ 32,985 10,526 12.7% 2010 58,575 11,669,824 33,160 10,221 11.0% 2011 59,425 12,235,553 34,614 10,204 9.9% 2012 59,695 12,784,129 36,062 10,600 8.9% 2013 59,990 13,047,961 36,630 11,033 8.0% 2014 60,065 13,392,647 37,374 10,969 6.9% 2015 60,135 14,597,955 40,259 11,069 5.9% 2016 60,140 15,160,278 41,027 10,881 5.3% 2017 60,421 16,275,200 43,430 10,600 4.6% 2018 60,865 * * 10,600 3.8%
Sources: Population information provided by the Population Research Center, Portland State University. Personal income and Per Capita income provided by Bureau of Economic Analysis and represents the entire Eugene-Springfield Metropolitan area School enrollment data provided by Springfield School District No. 19. Unemployment data provided by Bureau of Labor Statistics, United States Department of Labor and represents the entire Eugene-Springfield Metropolitan area Unemployment rate information is an adjusted yearly average. School enrollment is based on the census at the end of the school year.
* Not yet available
Attachment 1, Page 201 of 214 City of Springfield, Oregon
Principal Employers
Current Year and Nine Years Ago
2018 Percentage Estimated average of Total City Employer** Employees Rank Employment Peace Health Oregon Region 3,500 1 12.45% Springfield School District #19 1,380 2 4.91% Top 3 Technology employers 1,200 3 4.27% McKenzie Willamette Hospital 940 4 3.34% Top 3 Wood product employers 780 5 2.77% Top 3 Food and beverage employers 410 6 1.46% City of Springfield 400 7 1.42% Willamalane 360 8 1.28% State Government 310 9 1.10% Federal Government 207 10 0.74%
Total 9,487 33.74%
2009 Percentage Estimated average of Total City Employer Employees Rank Employment Peace Health Oregon Region 3,400 1 12.09% Springfield School District #19 1,600 2 5.69% Symantec 904 3 3.22% McKenzie Willamette Hospital 780 4 2.77% Wal-Mart 450 5 1.60% City of Springfield 445 6 1.58% Peace Health Medical Labs 374 7 1.33% Lane Transit District 329 8 1.17% Willamalane Park and Recreational District 312 9 1.11% U.S. Postal Service 310 10 1.10%
Total 8,904 31.67%
Source: City Economic Development Division ** Due to confidentiality - the department of labor no longer discloses employee numbers for private companies.
Attachment 1, Page 202 of 214
Operating Information
Attachment 1, Page 203 of 214
Attachment 1, Page 204 of 214 City of Springfield, Oregon
Full-time Equivalent City Government Employees by Function/Program
Last Ten Fiscal Years
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Function/Program
General government City management 8.00 8.00 8.00 7.00 7.00 7.00 7.50 7.50 7.50 7.00 Finance 11.30 10.30 10.30 9.80 9.50 9.50 9.50 11.70 11.70 9.70 Human resources 7.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 8.00 8.00 Information technology 10.00 10.00 10.00 10.00 10.00 10.00 10.00 15.00 15.00 14.80 Legal/Judicial services 8.55 8.55 8.55 8.85 8.84 8.84 8.84 8.84 8.84 8.84 Development services 0.00 0.00 0.00 0.00 0.00 0.00 Police Officers 70.00 66.00 69.00 69.16 68.16 68.16 70.00 70.00 69.00 69.00 Civilians 41.00 57.00 57.00 55.00 54.83 54.83 53.00 53.00 55.00 54.00 Fire and life safety Firefighters and officers 90.25 91.00 88.00 88.00 87.00 86.00 86.00 86.00 86.00 86.00 Civilians 21.00 17.00 18.00 15.00 14.00 14.00 13.00 13.00 11.50 9.75 Development and public works Engineers 19.00 20.00 15.00 15.00 15.00 13.00 12.00 13.00 12.00 12.00 Other 149.75 135.75 134.25 125.75 115.56 116.75 118.00 110.00 111.00 114.38 Library 13.60 13.20 13.40 12.40 12.60 12.60 13.10 13.50 13.50 14.13
Total 449.45 442.80 437.50 421.96 408.49 406.68 406.94 407.54 409.04 407.60
Source: City Budget Office * Based on published Budgeted FTE as of July 1, preceding year
Attachment 1, Page 205 of 214 City of Springfield, Oregon
Operating Indicators by Function/Program
Last Ten Fiscal Years
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Function/Program
Police Criminal arrests (charges) 7,054 7,107 7,527 7,148 8,577 9,221 7,672 8,506 9,348 9,367 Parking violations 395 354 ** 237 185 360 209 244 607 558 Traffic violations 9,964 9,423 10,299 10,122 10,648 7,517 7,775 8,219 8,087 7,997 Fire and life safety Number of fire stations 5 5 5 5 5 5 5 5 5 5 Emergency responses 18,413 17,382 19,096 19,398 20,836 23,206 25,504 25,927 26,357 26,623 Fires extinguished 238 165 180 206 248 275 287 194 300 252 Inspections 3,329 2,103 1,670 2,214 1,047 1,641 2,123 4,474 1,642 191 Library Number of public computer log-ins 100,867 60,335 59,994 46,797 64,065 70,756 56,666 53,733 25,683 21,958 Total volumes loaned 326,235 344,809 344,586 354,120 354,538 354,503 365,497 364,823 355,848 365,763 Development and public works Crack sealing 41 12 9 3 40 28 11 12 0.14 2 Potholes repaired 722 1,569 1,062 1,364 1,124 1,047 775 ** ** 1,103 Storm lines high velocity cleaning 32,584 7,810 9,452 3,835 1,909 1,811 2,200 1,500 2,000 4,661 Sanitary lines high velocity cleaning 932,839 965,853 653,641 652,069 587,954 363,748 426,466 601,920 786,000 646,635 Number of building permits * 512 491 400 428 382 433 466 224 427 1,541 Building valuation (in thousands) $ 65,192 $ 48,150 $ 38,067 $ 40,698 $ 44,388 $ 44,621 $ 51,818 $ 77,150 $ 91,011 $ 71,631
Sources: Various city departments
* New constructions permits ** Data not available
Attachment 1, Page 206 of 214 City of Springfield, Oregon
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Function/Program
Police Stations 1 1 1 1 1 1 1 1 1 1 Patrol units 20 20 20 20 20 20 20 20 24 24 Fire stations 5 5 5 5 5 5 5 5 5 5 Public works Streets (lane miles) 401 412 420 423 423 423 444 442 443 447 Street lights 4,117 4,160 4,208 4,350 4,530 4,300 4,362 4,338 4,227 4,431 Traffic signals 68 69 68 73 83 68 83 93 78 72 Water Fire hydrants 1,552 1,552 1,552 1,559 1,581 1,585 1,600 1,518 1,487 1,499
Sources: Various city departments
Attachment 1, Page 207 of 214
Attachment 1, Page 208 of 214
Compliance Section
Attachment 1, Page 209 of 214
Attachment 1, Page 210 of 214
Audit Comments
Attachment 1, Page 211 of 214
Attachment 1, Page 212 of 214
475 Cottage Street NE, Suite 200, Salem, Oregon 97301 (503) 581-7788
INDEPENDENT AUDITOR’S REPORT REQUIRED BY OREGON STATE REGULATIONS
To the Honorable Mayor, Members of the City Council and the City Manager City of Springfield 225 5th Street Springfield, Oregon 97477
We have audited, in accordance with auditing standards generally accepted in the United States of America, the basic financial statements of the City of Springfield, Oregon as of and for the year ended June 30, 2018, and have issued our report thereon dated January 15, 2019.
Compliance and Order Matters
As part of obtaining reasonable assurance about whether the City'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 162-10-000 through 162-10-320 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 statements 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). . Accountability for collecting or receiving money by elected officials - no money was collected or received by elected officials.
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, regulations, contracts, and grants, including the provisions of Oregon Revised Statutes as specified in Oregon Administrative Rules 162-10-000 through 162-10-320 of the Minimum Standards for Audits of Oregon Municipal.
Attachment 1, Page 213 of 214
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City's internal control.
Restriction on Use
This report is intended solely for the information and use of the Honorable Mayor, City Council and management of the City of Springfield, Oregon and the Oregon Secretary of State and is not intended to be and should not be used by anyone other than these parties.
GROVE, MUELLER & SWANK, P.C. CERTIFIED PUBLIC ACCOUNTANTS
By: Ryan T. Pasquarella, A Shareholder January 15, 2019
Attachment 1, Page 214 of 214
475 Cottage Street NE, Suite 200, Salem, Oregon 97301 (503) 581-7788
January 15, 2019
To the Honorable Mayor, Members of the City Council and the City Manager City of Springfield 225 5th Street Springfield, Oregon 97477
We have audited the financial statements of the City of Springfield and the Springfield Economic Development Agency (collectively known as the City) as of and for the year ended June 30, 2018, and have issued our report thereon dated January 15, 2019. Professional standards require that we advise you of the following matters relating to our audit.
Our Responsibility in Relation to the Financial Statement Audit
As communicated in our engagement letter dated May 31, 2018, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.
Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropriate, and our firm have complied with all relevant ethical requirements regarding independence.
Attachment 2, Page 1 of 8
Qualitative Aspects of the City’s Significant Accounting Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in the notes to the financial statements. The City implemented one new pronouncement:
GASB Statement No. 75, “Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions,” replaced Statement No. 45, establishing new accounting and financial reporting requirements for governments whose employees are provided with other postemployment benefits. The other postemployment benefits disclosure is located at Note O in the notes to the financial statements.
No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.
Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.
The most sensitive accounting estimates affecting the financial statements are:
Management’s estimate of other post-employment benefits, based on calculations from an independent third- party actuary. Management’s estimate of the net pension liability related to OPERS and the City Retirement Plan, based on calculations from an independent third-party actuary. Management’s estimate of the carrying value of capital assets, based on management's determination of the useful lives and future economic benefit of the assets. Management’s estimate of the allowance for doubtful accounts, based on past experience with uncollected accounts. Management’s estimate of the fair market value of investments, based on third-party brokerage information. Management’s estimate of the self-insured health insurance liability, based on claims actually paid following year-end. Management’s estimate of the self-insured workers compensation liability, based on calculations from an independent third-party actuary.
We evaluated the key factors and assumptions used to develop the estimates and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.
Attachment 2, Page 2 of 8
Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. Management has corrected all identified misstatements.
In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. None of the misstatements identified by us as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole or applicable opinion units.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.
Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated January 15, 2019.
Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City’s auditors.
We applied certain limited procedures to management’s discussion and analysis and required supplementary information schedules for OPEB, CRP, and PERS, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on the supplemental information, which accompanies the financial statements, but is not RSI. With respect to this supplemental information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We
Attachment 2, Page 3 of 8 compared and reconciled the supplemental information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
We were not engaged to report on the introductory and statistical sections, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.
This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties.
Very truly yours,
CERTIFIED PUBLIC ACCOUNTANTS
Attachment 2, Page 4 of 8 Attachment 2, Page 5 of 8 Attachment 2, Page 6 of 8 Attachment 2, Page 7 of 8 Attachment 2, Page 8 of 8 AGENDA ITEM SUMMARY Meeting Date: 2/19/2019 Meeting Type: Regular Meeting Staff Contact/Dept.: Chief Richard Lewis Staff Phone No: 541-726-3729 Estimated Time: Consent Calendar S P R I N G F I E L D Council Goals: Provide Financially C I T Y C O U N C I L Responsible and Innovative Government Services
ITEM TITLE: REQUEST FOR BRAND NAME SPECIFICATION FOR POLICE RIFLE REPLACEMENTS ACTION Request motion to approve a Brand Name specification for the Springfield Police REQUESTED: Department rifle replacements
ISSUE The City of Springfield Police Department has used the current Colt LE Carbine STATEMENT: AR-15 patterned rifles for over 15 years and the rifles are now due for replacement to ensure future reliability and officer safety.
Department armorers and firearm instructors have evaluated and recommend procurement of a rifle replacement option produced by FN America. FN America currently supplies AR-15 patterned rifles to the United States Department of Defense (DOD) and adheres to the DOD’s strict quality standards.
A Brand Name Specification would allow the Department to procure FN America FN15 SBR Tactical Carbines.
ATTACHMENTS: ATT 1: Council Briefing Memorandum ATT 2: Brand Name Specification Exemption Request
DISCUSSION/ For details regarding the Brand Name request, refer to Council Briefing FINANCIAL Memorandum IMPACT:
M E M O R A N D U M City of Springfield Date: 2/6/2019 To: Gino Grimaldi COUNCIL From: Chief Richard L. Lewis BRIEFING Detective Justin Myers Subject: Request for Brand Name Specification for SPD MEMORANDUM Rifle Replacements
ISSUE: The City of Springfield Police Department has used the current Colt LE Carbine AR-15 patterned rifles for over 15 years and the rifles are now due for replacement to ensure future reliability and officer safety.
Department armorers and firearm instructors have evaluated and recommend procurement of a rifle replacement option produced by FN America. FN America currently supplies AR-15 patterned rifles to the United States Department of Defense (DOD) and adheres to the DOD’s strict quality standards.
A Brand Name Specification would allow the Department to procure FN America FN15 SBR Tactical Carbines.
COUNCIL GOALS/ MANDATE: Provide Financially Responsible and Innovative Government Services Purchasing a rifle replacement model utilized by the DOD and meets their requirements increases the reliability, performance, and longevity of the equipment used to provide police services to the community.
BACKGROUND: The Springfield Police Department historically replaces firearms after 10 years of service, as long as the firearm system continues to meet department needs. This practice ensures the firearms supplied to officers are in the best possible condition and generally meet industry standards in their design. As noted above, the current patrol rifles are more than 10 years old, with some rifles close to 20 years old. Over the last two years, department armorers have seen an increase in parts breakage in the currently fielded rifles. In addition, in the last few years, officers and members of the firearms training group have voiced concern over the setup of the currently issued rifles and the lack of important industry standard devices. Of specific concern are the rifles lack any sort of illumination device (weapon mounted light (WML)) and the lack of a device to mitigate the sound generated when the rifle is discharged.
Due to the factors outlined above, the Springfield Police Department will replace the patrol program’s AR-15 patterned rifle. The AR-15 patterned rifle is by far the most ubiquitous rifle platform utilized by law enforcement in the United States. The Department intends to replace the current patrol rifles and continue with another AR-15 rifle, as it is utilized by law enforcement in the United States and SPD officers are already trained on the AR-15 patterned rifle. Continuity in the rifle platform would facilitate a smooth transition to new rifles.
Department armorers and firearm instructors recommend purchase of the FN America AR-15 SBR Tactical Carbine rifles, because FN is contractually required to adhere to United States Attachment 1, Page 1 of 2 MEMORANDUM Page 2
Department of Defense standards. To meet DOD standards FN implements manufacturing, inspection, and testing protocols and procedures. Protocols and procedures to meet DOD standards historically include use of specific quality of material for designated parts, inspection of individual components, and product testing of a specified sample of total output. DOD manufacturer packages meet or exceed government DOD standards, which provides a base line of high reliability, quality, durability, commonality, and longevity of weapons.
Department armorers also evaluated rifle costs and determined the recommended FN15 SBR Tactical Carbine rifle was in line, and even a little less expensive, than comparable rifles. The purchase of 25 FN15 SBR Tactical Carbine rifles is estimated in the table below.
Cost per Quantity Total Cost item FN America FN15 SBR Tactical Carbines Rifle $929 25 $23,225 Accessories (weapon light, sling, sights, mounts) $707 25 $17,675 Subtotal $40,900 Less: trade-in of Colt LE Carbine Rifle & Optic $480 22 $10,560 Total estimated cost $30,340 Rifles quoted are sound suppressor capable. Purchase of sound suppressor accessory optional. Sound suppressor accessory (optional) $575 25 $14,375 Total estimated cost w/ $55,275 suppressor Note: Estimated costs were obtained from Pro Force Law Enforcement and other open source web research.
As noted in the table above, emphasis was placed on procuring sound suppressor capable rifles, however purchase of sound suppressors is deemed optional at this time. The Police Department intends to evaluate and fund sound suppressor devices independent of rifle procurement.
Springfield Police will initiate a Request for Quote procurement process for the rifle purchase, in accordance with State and City requirements, after consideration of this Brand Name brand Specification request. RECOMMENDED ACTION: Based on the information provided herein by the City of Springfield Police Department, the need to replace current patrol rifles, and the FN SBR Tactical Rifle meeting DOD standards, it is recommended that the Council adopt a motion to approve a Brand Name Specification for City of Springfield Police Department patrol rifle replacement.
Attachment 1, Page 2 of 2 AIS ATTACHMENT 2, Page 1 of 1 AGENDA ITEM SUMMARY Meeting Date: 2/19/2019 Meeting Type: Regular Meeting Staff Contact/Dept.: Neil Obringer/Finance Staff Phone No: 541.736.1032 Estimated Time: 10 Minutes S P R I N G F I E L D Council Goals: Provide Financially C I T Y C O U N C I L Responsible and Innovative Government Services
ITEM TITLE: SUPPLEMENTAL BUDGET RESOLUTION
ACTION Conduct a public hearing and adopt/not adopt the following resolutions: REQUESTED: A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS: General, Special Revenue, Transient Room Tax, Police Local Option Levy, Development Projects, Insurance, and Vehicle & Equipment Funds.
ISSUE At various times during the fiscal year, the Council is requested to adjust the annual budget STATEMENT: to reflect needed changes in planned activities, to recognize new revenues, or to make other required changes. These adjustments to resources and requirements change the current budget and are processed through supplemental budget requests scheduled by the Finance Department on an annual basis.
This is the third of four scheduled FY19 supplemental budget requests to come before Council. The supplemental budget being presented includes adjusting resources and requirements in the General, Special Revenue, Transient Room Tax, Police Local Option Levy, Development Projects, Insurance, and Vehicle & Equipment Funds.
The City Council is asked to approve the attached Supplemental Budget Resolution.
ATTACHMENTS: Attachment 1. Council Briefing Memorandum Attachment 2. Supplemental Budget Resolution
DISCUSSION/ The overall financial impact of the Supplemental Budget Resolution is to increase FINANCIAL departmental operating expenditures by $1,260,636 and capital project expenditures by IMPACT: $126,508. These are offset by new revenues of $274,711 and a reduction in reserves of $1,112,433.
M E M O R A N D U M City of Springfield Date: 2/19/2019 To: Gino Grimaldi COUNCIL From: Nathan Bell, Finance Director BRIEFING Neil Obringer, Budget Officer Subject: SUPPLEMENTAL BUDGET REQUEST MEMORANDUM
ISSUE:
At various times during the fiscal year, the Council is requested to make adjustments to the annual budget to reflect needed changes in planned activities, to recognize new revenues, or to make other required adjustments. These adjustments to resources and requirements change the current budget and are processed through supplemental budget requests scheduled by the Finance Department on an annual basis.
This is the third of four scheduled FY19 supplemental budget requests to come before Council. The supplemental budget being presented includes adjusting resources and requirements in the General, Special Revenue, Transient Room Tax, Police Local Option Levy, Development Projects, Insurance, and Vehicle & Equipment Funds.
The City Council is asked to approve the attached supplemental Budget Resolution.
COUNCIL GOALS/ MANDATE: Financially Responsible and Stable Government Services
BACKGROUND: Supplemental budgets may be used to meet unexpected needs or to spend revenues not anticipated at the time the original budget was adopted. In accordance with Oregon budget law, notification of this supplemental budget and a hearing is made no later than five calendar days before the public meeting. A public hearing is only required when a supplemental budget request changes total appropriations within a fund by 10% or greater. Notification of this public hearing was scheduled for publication in the Register Guard on February 13th. The attached information identifies the individual items that are included in the February 19, 2019 Supplemental Budget request.
Changes to the budget included in this request fall into two general categories: re-appropriations or carryovers, and new appropriation requests.
Re-appropriations or carryovers represent money that was committed by contract in the previous year but the contracted work was not completed within the fiscal year. The prior year’s remaining budget amount needs to be appropriated into this year’s budget to allow final payments to be made in the current year. Re-appropriations also may include money for capital projects that were planned but not completed in the prior year. The projects are still scheduled and funds are being carried forward to the current year’s budget.
New appropriation requests include both expenditure items that are funded by new revenue, such as a new grant, and expenditure items that are being requested to be funded out of reserves. Those requests funded from reserves include items implementing Council direction, emerging issues identified by the City Executive Team that need to be resolved immediately or to meet legal requirements. FY19 Supplemental Budget Request 3 Page 1 of 8 Attachment 1, Page 1 of 8
SUPPLEMENTAL BUDGET REQUESTS BY FUNDS
In the proceeding fund tables, requests will be reflected in two separate columns - one for adjustments and carryovers and a second for new requests. The intent of this format is to separate items that are strictly housekeeping efforts from requests for program changes.
General Fund 100 – The proceeding table shows the impact of all General Fund requests on the FY19 amended budget. The numbers at the right of the table correspond to the description of the request that is below the table
General Fund 100 FY19 Amended FY19 Amended New Request Budget Budget Resources FY19 Amended Resources $ 47,183,888 $ 47,183,888 Total Fund Resources $ 47,183,888 - $ 47,183,888
Requirements FY19 Amended Operating Budget City Manager's Office $ 1,460,685 2,500 $ 1,463,185 (1) City Attorney's Office $ 726,153 $ 726,153 Development & Public Works $ 2,570,947 15,800 $ 2,586,747 (2) Finance $ 2,349,403 $ 2,349,403 Eugene Springfield Fire $ 11,488,494 $ 11,488,494 Human Resourcers $ 685,933 $ 685,933 Information Technology $ 2,079,288 $ 2,079,288 Library $ 1,702,653 $ 1,702,653 Police $ 14,632,274 $ 14,632,274 Total Operating Budget $ 37,695,829 18,300 $ 37,714,129
Requirements Capital Projects $ - 25,000 $ 25,000 (3)
Non-Departmental Expenses: Transfers $ 446,948 $ 446,948 Debt Service - $ - Contingency 1,000,000 $ 1,000,000 Reserves 8,041,111 (43,300) $ 7,997,811 (1-3) Total Non-Departmental $ 9,488,059 (43,300) $ 9,444,759 Total Fund Requirements $ 47,183,888 $ 47,183,888
1. The City Manager’s Office is requesting an increase in their materials and services budget to offset an increase in the City’s contract with LRAPA. 2. Development and Public Works is requesting the use of technology fee reserves for purchase of technology upgrades. Those projects include $800 for installation of mobile printers in inspector and code enforcement vehicles to allow for printing of inspection results in the field and $15,000 for the purchase of a large format copier that will allow development staff to digitize large format plan-sets to help streamline the development review process. 3. The City was awarded a grant by the Oregon Office of Emergency Management for the installation of a backup generator at City Hall. This proposed budget adjustment would recognize the use of $25,000 in technology fee reserve as City match funding for this grant. The remainder of the grant award ($98,000) is shown below in the Fund 204 summary.
FY19 Supplemental Budget Request 3 Page 2 of 8 Attachment 1, Page 2 of 8
Special Revenue Fund 204 – The proceeding table shows the impact of all Special Revenue Fund requests on the FY19 amended budget. The numbers at the right of the table correspond to the description of the request that are below the table.
Special Revenue Fund 204 FY19 FY19 Amended Adjustment & New Request Amended Budget Carryovers Budget Resources FY19 Amended Resources $ 1,438,821 1,438,821$ CMO US Ignite Grant 41,874 55,000 96,874$ (1) DPW Homeland Security Grant 98,000 98,000$ (2) Police Grants 31,329 31,329$ (3) Federal Forfeiture Revenue 45,000 45,000$ (4) Total Fund Resources $ 1,438,821 41,874 229,329 1,710,024$
Requirements FY19 Amended Operating Budget City Manager's Office $ 30,730 71,874 55,000 157,604$ (1) Development & Public Works 12,000 12,000$ Library 98,249 1,200 99,449$ (5) Police 340,899 405,329 746,228$ (3 - 6) Total Operating Budget $ 481,878 71,874 461,529 1,015,281$
Requirements Capital Projects $ - 98,000 98,000$ (2)
Non-Departmental Expenses: Transfers Reserves 956,943 (30,000) (330,200) 596,743$ (1-6) Total Non-Departmental $ 956,943 (30,000) (330,200) 596,743$ Total Fund Requirements $ 1,438,821 1,710,024$
1. The City Manager’s Office is requesting the carryforward of $71,874 in US Ignite grant funds authorized as part of the FY18 budget plus an additional $55,000 in grant funds awarded as of December 15, 2018. 2. The City was awarded a grant by the Oregon Office of Emergency Management for the installation of a backup generator at City Hall. This budget adjustment recognizes the grant award ($98,000). 3. Approval of this request will allow for use of multiple grant awards to the Police Department. The awarded funding includes: $1,000 grant for a sergeant's attendance at the ALERRT training, $3,000 towards new AEDs for patrol vehicles, $4,000 for DUII overtime enforcement grant, $6,000 for Distracted Driving enforcement grant, $3,500 for Safety Belt overtime enforcement, $5,000 for speed overtime enforcement, and $8,829 towards a Bureau of Justice Assistance grant that provides a 50% match towards the purchase of qualifying bulletproof vests. 4. The police department requests permission to use $74,000 in federal forfeiture funds to replace the scene diagramming system that had been used by the SPD Major Accident Investigations Team (MAIT). The prior scene diagramming system was a LTI Total Station diagramming tool purchased in 2004, which had been exhibiting multiple issues and is no longer supported by the vendor. The LTI Total Station system has not been utilized on major incidents since fall 2018 due to lack of reliability. 5. The Library is requesting a $1,200 increase to the museum budget to cover an upgrade to the PastPerfect archival software using museum donation reserves.
FY19 Supplemental Budget Request 3 Page 3 of 8 Attachment 1, Page 3 of 8
6. The Police Department is requesting the use of $300,000 of drug forfeiture funds for the replacement of police department portable and mobile radios. This has been a large dollar unmet need for multiple years. City of Springfield and Lane County took advantage of a significant Motorola discount incentive by aligning the order for new portable and mobile radios in conjunction with a large hardware purchase by Lane Radio Interoperability Group (LRIG) in December 2018. SPD opted to purchase new portable and mobile radios, comprised of primarily Motorola single-band APX radios, to meet SPD's known portable and mobile radio needs for the next ten years. SPD had previously estimated radio replacement costs could total $1.2M, however SPD was able to reduce the new radio hardware costs to $529K. The radio replacement cost was significantly reduced by procuring primarily single - band radios rather a full fleet of tri-band radios and realizing a 27.8% savings on the NASPO regional contract cost by combining the purchase with LCSO and LRIG. The total proposed funding is distributed across the following funds: $300K of drug forfeiture funds, $100K vehicle reserves, and $93K police and jail levy reserves. $36K of the existing police general fund materials and services budget will also be used to towards the purchase of the radios.
Transient Room Tax Fund 208 – The proceeding table shows the impact of all Transient Room Tax Fund requests on the FY19 amended budget. The numbers at the right of the table correspond to the description of the request that are below the table.
Transient Room Tax Fund 208 FY19 Amended FY19 Amended New Request Budget Budget Resources FY19 Amended Resources $ 2,668,230 $ 2,668,230 Total Fund Resources $ 2,668,230 - $ 2,668,230
Requirements FY19 Amended Operating Budget City Manager's Office $ 188,034 20,000 $ 208,034 (1) Development & Public Works 115,405 $ 115,405 Library 243,712 $ 243,712 Total Operating Budget $ 547,151 20,000 $ 567,151
Non-Departmental Expenses: Transfers $ 637,778 $ 637,778 Reserves 1,483,301 (20,000) $ 1,463,301 (1) Total Non-Departmental $ 2,121,079 (20,000) $ 2,101,079 Total Fund Requirements $ 2,668,230 $ 2,668,230
1. As part of City promotion/branding and organization the City Manager’s Office is requesting $20,000 for ongoing public art maintenance. This will include $10,000 to repair and remove bird-related damage to the Springfield Flame and $6,000 for installation of lighting at the Women’s Veteran’s Memorial. The remaining $4,000 will be used to clean the white horse statue and to repair the drift boat statue, both located at the entrance to Springfield in the downtown at South A.
FY19 Supplemental Budget Request 3 Page 4 of 8 Attachment 1, Page 4 of 8
Police Local Option Levy 236 - The proceeding table shows the impact of all Police Local Option Levy Fund requests on the FY19 amended budget. The numbers at the right of the table correspond to the description of the request that are below the table.
Police Local Option Levy Fund 236 FY19 Amended FY19 Amended New Request Budget Budget Resources FY19 Amended Resources $ 7,923,395 $ 7,923,395 Total Fund Resources $ 7,923,395 - $ 7,923,395
Requirements FY19 Amended Operating Budget Finance $ 663,894 $ 663,894 Police $ 5,984,034 93,000 $ 6,077,034 (1) City Attorney's Office 76,083 $ 76,083 Total Operating Budget $ 6,724,011 93,000 $ 6,817,011
Non-Departmental Expenses: Reserves $ 1,199,384 (93,000) $ 1,106,384 (1) Total Non-Departmental $ 1,199,384 (93,000) $ 1,106,384 Total Fund Requirements $ 7,923,395 $ 7,923,395
1. The Police Department is requesting the use of $93,000 in Police Local Option Levy reserves for the replacement of police department portable and mobile radios. This has been a large dollar unmet need for multiple years. City of Springfield and Lane County took advantage of a significant Motorola discount incentive by aligning the order for new portable and mobile radios in conjunction with a large hardware purchase by Lane Radio Interoperability Group (LRIG) in December 2018. SPD opted to purchase new portable and mobile radios, comprised of primarily Motorola single-band APX radios, to meet SPD's known portable and mobile radio needs for the next ten years. SPD had previously estimated radio replacement costs could total $1.2M, however SPD was able to reduce the new radio hardware costs to $529K. The radio replacement cost was significantly reduced by procuring primarily single - band radios rather a full fleet of tri-band radios and realizing a 27.8% savings on the NASPO regional contract cost by combining the purchase with LCSO and LRIG. The total proposed funding is distributed across the following funds: $300K of drug forfeiture funds, $100K vehicle reserves, and $93K police and jail levy reserves. $36K of the existing police general fund materials and services budget will also be used to towards the purchase of the radios.
FY19 Supplemental Budget Request 3 Page 5 of 8 Attachment 1, Page 5 of 8
Development Projects 420 - The proceeding table shows the impact of all Development Projects Fund requests on the FY19 amended budget. The numbers at the right of the table correspond to the description of the request that are below the table.
Development Projects Fund 420 FY19 Amended FY19 Amended New Request Budget Budget Resources FY19 Amended Resources $ 4,275,002 $ 4,275,002 Claims recovery 3,508 $ 3,508 (1) Total Fund Resources $ 4,275,002 3,508 4,278,510
Requirements Capital Projects $ 253,473 3,508 $ 256,981 (1)
Non-Departmental Expenses: Interfund Loans $ 847,000 $ 847,000 Interfund Transfer $ 81,803 $ 81,803 Reserves 3,092,726 $ 3,092,726 Total Non-Departmental $ 4,021,529 - 4,021,529 Total Fund Requirements $ 4,275,002 $ 4,278,510
1. Due to unforeseeable circumstances, the Library incurred damages from a flooding incident. Repairs were made to the Library out of the building preservation capital budget. Claims were submitted for reimbursement of those expenses. This request represents an increase in revenues to recognize the claims reimbursement and a corresponding increase in expenditures to the building capital budget ($3,508).
Insurance 707 - The proceeding table shows the impact of all Insurance Fund requests on the FY19 amended budget. The numbers at the right of the table correspond to the description of the request that are below the table.
Insurance Fund 707 FY19 Amended FY19 Amended New Request Budget Budget Resources FY19 Amended Resources $ 31,042,123 $ 31,042,123 Total Fund Resources $ 31,042,123 - $ 31,042,123
Requirements FY19 Amended Operating Budget Human Resources $ 1,369,541 16,800 $ 1,386,341 (1) Health Insurance 8,586,936 $ 8,586,936 Total Operating Budget $ 9,956,477 16,800 $ 9,973,277
Non-Departmental Expenses: Interfund Transfers $ 35,000 $ 35,000 Statutory Payments $ 11,528,110 $ 11,528,110 Reserves 9,522,536 (16,800) $ 9,505,736 (1) Total Non-Departmental $ 21,085,646 (16,800) $ 21,068,846 Total Fund Requirements $ 31,042,123 $ 31,042,123
FY19 Supplemental Budget Request 3 Page 6 of 8 Attachment 1, Page 6 of 8
1. The Human Resources Department is requesting authorization for $16,800 in Insurance Fund reserves to support the implementation of software to support improvements to the City’s applicant tracking software.
Vehicle & Equipment Fund 713 – The proceeding table shows the impact of all Vehicle Equipment Fund requests on the FY19 amended budget. The numbers at the right of the table correspond to the description of the request that are below the table.
Vehicle & Equipment Fund 713 FY19 Amended FY19 Amended New Request Budget Budget Resources FY19 Amended Resources $ 10,649,812 $ 10,649,812 Total Fund Resources $ 10,649,812 - $ 10,649,812
Requirements FY19 Amended Operating Budget Development & Public Works $ 782,541 449,133 $ 1,231,674 (1) Finance 8,400 $ 8,400 Eugene Springfield Fire 408,200 $ 408,200 Information Technology 258,831 $ 258,831 Library 8,000 $ 8,000 Police 400,000 130,000 $ 530,000 (2) Total Operating Budget $ 1,865,972 579,133 $ 2,445,105
Non-Departmental Expenses: Debt Service $ 153,883 $ 153,883 Reserves 8,629,957 (579,133) 8,050,824 (1-2) Total Non-Departmental $ 8,783,840 (579,133) $ 8,204,707 Total Fund Requirements $ 10,649,812 $ 10,649,812
1. The Development & Public Works Department is requesting $449,133 in Vehicle and Equipment Fund reserves for the replacement of vehicles and equipment as outlined below.
Vehicles: $431,533 is requested to allow for the replacement of the following Operations vehicles; a 2000 Ford One-Ton Dump truck, 2000 Ford Pickup F250, 2000 Ford Utility - sign truck, 2008 Freightliner Dump Truck, 2008 Freightliner Dump Truck, 2003 CimLine 230 Cracksealer, 2004 John Deere Tractor 4410, and 2007 Chevrolet 1-Ton Dump w/Lift Gate.
$1,000 is requested to provide payment to MWMC for the transfer of a MWMC owned Prius for use in the general City vehicle pool.
Equipment: $11,500 is requested for replacement of equipment used for video inspection of sanitary sewer pipelines. This piece of equipment is used to inspect small diameter pipe and service laterals to identify blockages and defects.
$5,100 is requested to replace an aging fleet diagnostics tool that is at the end of its useful life. The fleet diagnostics tool assists fleet mechanics in evaluating the overall performance of the vehicles they are servicing.
FY19 Supplemental Budget Request 3 Page 7 of 8 Attachment 1, Page 7 of 8
2. The Police Department is requesting the use of $30,000 in Vehicle and Equipment Fund reserves for the replacement of a Patrol Lieutenant vehicle and to use $100,000 as a portion of the overall funding for replacement of portable and mobile radios.
Patrol Vehicle: The Police Department is requesting the use of $30,000 in Vehicle and Equipment Fund reserves for the replacement of a vehicle for the current Patrol Division Lieutenant. The Patrol Division Lieutenant requires a vehicle that enables him to perform patrol services that his current vehicle is not equipped for (overhead lights, siren). The lieutenant is currently assigned a 2009 Crown Victoria that does not have overhead lights or siren and was scheduled to be replaced in FY19. The department plans to purchase a 2019 civilian grade Ford Explorer, in a neutral color, and perform a limited equipment upfit similar to other police command staff vehicles. The old vehicle will be utilized as a police fleet vehicle utilized for transportation to trainings, meetings, etc.
Radios: The Police Department is requesting the use of $100,000 in Vehicle and Equipment Fund reserves for the replacement of police department portable and mobile radios. This has been a large dollar unmet need for multiple years. City of Springfield and Lane County took advantage of a significant Motorola discount incentive by aligning the order for new portable and mobile radios in conjunction with a large hardware purchase by Lane Radio Interoperability Group (LRIG) in December 2018. SPD opted to purchase new portable and mobile radios, comprised of primarily Motorola single-band APX radios, to meet SPD's known portable and mobile radio needs for the next ten years. SPD had previously estimated radio replacement costs could total $1.2M, however SPD was able to reduce the new radio hardware costs to $529K. The radio replacement cost was significantly reduced by procuring primarily single-band radios rather a full fleet of tri-band radios and realizing a 27.8% savings on the NASPO regional contract cost by combining the purchase with LCSO and LRIG. The total proposed funding is distributed across the following funds: $300K of drug forfeiture funds, $100K vehicle reserves, and $93K police and jail levy reserves. $36K of the existing police general fund materials and services budget will also be used to towards the purchase of the radios.
RECOMMENDED ACTION: Hold a public hearing and adopt/not adopt the following resolutions:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS: General, Special Revenue, Transient Room Tax, Police Local Option Levy, Development Projects, Insurance, and Vehicle & Equipment Funds.
FY19 Supplemental Budget Request 3 Page 8 of 8 Attachment 1, Page 8 of 8 CITY OF SPRINGFIELD FY 2018-2019 SUPPLEMENTAL BUDGET No. 3 RESOLUTION NO. ______
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS: General, Special Revenue, Transient Room Tax, Police Local Option Levy, Development Projects, Insurance, and Vehicle & Equipment Funds
WHEREAS, the 2018-2019 fiscal year appropriations for the City of Springfield were made by Resolution No. 2018- 21 dated June 25, 2018 and, WHEREAS, at various times during the fiscal year the Common Council is requested to make adjustments to the fiscal year budget to reflect needed changes in planned activities, to recognize new revenues, or to make other required adjustments; and, WHEREAS, the Common Council handles such requests for adjustment to the budget through Supplemental Budget Resolutions presented at public hearings at which the public may comment on such requests; and, WHEREAS, this Supplemental Budget #3 as amended by Supplemental Budget #2 Resolution #2018-32, Supplemental Budget #1 Resolution #2018-27, for the 2018-2019 fiscal year, amends Resolution #2018-21; and WHEREAS, notice of a public hearing, including information regarding such revenues and expenditures was published in a newspaper of general circulation not less than 5 days prior to the public meeting; and,
NOW, THEREFORE, BE IT RESOLVED, by the Common Council of the City of Springfield, a Municipal Corporation of the State of Oregon, as follows:
Section 1. Resolution 2018-21 is hereby adjusted as follows:
General - Fund 100 Resources Requirements FY19 Amended Budget $ 47,183,888 FY19 Amended Budget $ 47,183,888 Operating Expenses: City Manager's Office $ 2,500 Development and Public Works 15,800 Total Operating Expense $ 18,300 Non-Departmental Expenses: Reserves $ (43,300) Capital Projects $ 25,000 Total Resources Adjustments $ 47,183,888 Total Requirements Adjustments $ 47,183,888 Comments: Increase the materials and services budget in City Manager’s Office to offset an increase in the City’s contract with LRAPA; use of tech fee reserves for purchase of technology upgrades in Development and Public Works; recognizes use of tech fee reserve for grant match for a grant provided by the Oregon Office of Emergency Management for the installation of a backup generator at City Hall.
Special Revenue - Fund 204 Resources Requirements FY19 Amended Budget $ 1,438,821 FY19 Amended Budget $ 1,438,821 CMO US Ignite Grant $ 96,874 Operating Expenses: DPW Homeland Security Grant 98,000 City Manager's Office $ 126,874 Police Grants 31,329 Library $ 1,200
Attachment 2 Page 1 of 4 Federal Forfeiture Revenue 45,000 Police 405,329 Total Operating Expense $ 533,403 Non-Departmental Expenses: Reserves $ (360,200) Capital Projects $ 98,000 Total Resources Adjustments $ 1,710,024 Total Requirements Adjustments $ 1,710,024 Comments: Carryforward US Ignite grant funds from prior year and recognition of current year award in the City Manager's Office; Recognition of grant award by the Oregon Office of Emergency Management for the installation of a backup generator at City Hall; recognition of multiple grant awards to the Police Department; use of federal forfeiture funds to replace the scene diagramming system that had been used by the SPD Major Accident Investigatons Team (MAIT); use of museum donation reserves to increase to the museum budget to cover an upgrade to the PastPerfect archival software using; use of drug forfeiture funds in the Police Department, along with other funds, for the replacement of Police Department portable and mobile radios.
Transient Room Tax - Fund 208 Resources Requirements FY19 Amended Budget $ 2,668,230 FY19 Amended Budget $ 2,668,230 Operating Expenses: City Manager's Office $ 20,000 Non-Departmental Expenses: Reserves $ (20,000) Total Resources Adjustments $ 2,668,230 Total Requirements Adjustments $ 2,668,230 Comments: Appropriates Transient Room Tax reserves for repair and maintenance of public art installations.
Police Local Option Levy - Fund 236 Resources Requirements FY19 Amended Budget $ 7,923,395 FY19 Amended Budget $ 7,923,395 Operating Expenses: Police $ 93,000 Non-Departmental Expenses: Reserves $ (93,000) Total Resources Adjustments $ 7,923,395 Total Requirements Adjustments $ 7,923,395 Comments: Use of Police Local Option Levy reserve funds, along with other funds, for the replacement of Police Department portable and mobile radios.
Development Projects - Fund 420 Resources Requirements FY19 Amended Budget $ 4,275,002 FY19 Amended Budget $ 4,275,002 Claims recovery $ 3,508 Capital Projects $ 3,508 Total Resources Adjustments $ 4,278,510 Total Requirements Adjustments $ 4,278,510 Comments: Recognizes insurance claims recovery funds to reimburse building preservation account.
Insurance - Fund 707 Resources Requirements FY19 Amended Budget $ 31,042,123 FY19 Amended Budget $ 31,042,123 Operating Expenses: Human Resources $ 16,800
Attachment 2 Page 2 of 4 Non-Departmental Expenses: Reserves $ (16,800) Total Resources Adjustments $ 31,042,123 Total Requirements Adjustments $ 31,042,123 Comments: Utilizes Insurance Fund reserves to support the implementation of software to support improvements to the City’s applicant tracking software
Vehicle & Equipment - Fund 713 Resources Requirements FY19 Amended Budget $ 10,649,812 FY19 Amended Budget $ 10,649,812 Operating Expenses: Development & Public Works 449,133 Police $ 130,000 Total Operating Expense $ 579,133 Non-Departmental Expenses: Reserves $ (579,133) Total Resources Adjustments $ 10,649,812 Total Requirements Adjustments $ 10,649,812 Comments: Utilizes Vehicle and Equipment Fund reserves for replacement of vehicles and equipment in the Police Department and Development & Public Works Department; authorizes payment to Metrpolitan Wastewater Commission for transfer of pool car into the general City pool. Section 2. This resolution shall take effect upon adoption by the Council and approval by the Mayor.
Adopted by the Common Council of the City of Springfield this _____ day of ______, by a vote of ______for and ______against.
Attest:
City Recorder AJ Ripka Mayor Christine L Lundberg
Attachment 2 Page 3 of 4 PeopleSoft Revised Budget EXPENSES REVENUE TOTAL 100 General Fund 47,183,888 -47,183,888 0 100 204 Special Revenue Fund 1,438,821 -1,438,821 204 208 Transient Room Tax Fund 2,668,230 -2,668,230 -0 208 236 Police Local Option Levy Fund 7,923,395 -7,923,395 -0 236 420 Development Projects Fund 4,275,002 -4,275,002 420 707 Insurance Fund 31,042,123 -31,042,123 -0 707 713 Vehicle & Equipment Fund 10,649,812 -10,649,812 0 713 TOTAL 105,181,271 -105,181,271 -0 AGENDA ITEM SUMMARY Meeting Date: 2/19/2019 Meeting Type: Regular Meeting Staff Contact/Dept.: Mary Bridget Smith/CAO Staff Phone No: 541-744-4061 Estimated Time: 10 Minutes S P R I N G F I E L D Council Goals: Mandate C I T Y C O U N C I L
ITEM TITLE: CITY MANAGER RECRUITMENT
ACTION REQUESTED: Hold a public hearing and approve/not approve the Hiring Procedures and Project Timeline for the City Manager recruitment.
ISSUE STATEMENT: The purpose of this item is approve/not approve the Hiring Procedures and Project Timeline for the City Manager vacancy.
ATTACHMENTS: Attachment 1: City Manager recruitment 2019 Hiring Procedures Attachment 2: City Manager recruitment 2019 Project Timeline
DISCUSSION/ FINANCIAL The regular session and public hearing is intended to satisfy the requirements of IMPACT: ORS 192.660(7)(d) to allow the Council to hold Executive Sessions later in the process to consider the employment of a City Manager. The Executive Session allows for candid discussions among Council and others concerning a prospective candidate. It also allows for maintaining the confidentiality of the applications to ensure the most competitive recruitment and screening process. The purpose of the public hearing is to allow the public an opportunity to comment on the standards, criteria and policy directives used to hire the City Manager.
CITY MANAGER RECRUITMENT 2019 HIRING PROCEDURES
Each executive recruitment service is tailored to meet the client’s specific needs. A full-service recruitment typically entails the following:
1. Organizational Inquiry and Analysis • Develop Project Plan and Timeline • Individual Interviews with Search Committee / Key Personnel / Community Leaders (if desired) • Development of Position Profile and Professional Production of Brochure
2. Advertising and Recruitment • Ad Placement • Social Media and Marketing of Position
3. Initial Screening and Review • Management of Applications • Evaluation of Resumes • Search Committee Briefing to Facilitate Selection of Semifinalists
4. Evaluation of Semifinalist Candidates • Written Questionnaire • Recorded Online Interviews • Media Search Stage 1 • Semifinalist Briefing Books • Search Committee Briefing to Facilitate Selection of Finalists
5. Evaluation of Finalist Candidates • Comprehensive Media Search Stage 2 • Comprehensive Background Investigation Report • DiSC Management Assessment (supplemental service, if desired) • Finalist Briefing Books • Press Release (if desired) • Community Engagement (if desired)
6. Interview Process • First Year Game Plan (if desired) • Conduct Interviews • Deliberations • Reference Checks
7. Negotiations and Hiring Process • Determine the Terms of an Offer • Negotiate Terms and Conditions of Employment
8. Post-Hire I-OPT Team Building Workshop (supplemental service, if desired)
Attachment 1, Page 1 of 1
CITY MANAGER RECRUITMENT PROJECT TIMELINE JANUARY 2019 Organizational Inquiry and Analysis
Steps: ☐ Recruiter and Staff develop Project Plan and Timeline ☐ Recruiter conducts individual interviews with Council, Staff & Community Leaders January 14-15, 2019 ☐ Recruiter develops Position Profile and Brochure using input from Council and Staff
Council Meeting: ☐ Work Session February 11, 2019 to provide guidance on hiring process and approval of marketing brochure
FEBRUARY 2019 Advertising and Recruitment
Steps: ☐ Recruiter places ad ☐ Recruiter social media and marketing of position ☐ Public hearing for comment on hiring standards, criteria & policy directives
Council Meeting: ☐ Regular Session February 19, 2019 for adoption of recruitment process and public hearing for comment
MARCH 2019 Advertising and Recruitment
Steps: ☐ Recruiter places ad and continues social media and marketing of position ☐ Recruiter accepts application materials
APRIL 2019 Initial Screening and Review
Steps: ☐ Recruiter to manage applications ☐ Recruiter to evaluate resumes
Council Meeting: ☐ Work Session with HR April 1, 2019 (provide guidance on interview questions, hiring process, community engagement, and receive update on Veterans Preference Law and Oregon Equal Pay Act) ☐ City Council Executive Session (date TBD) to select semifinalists (approx. 8-12 candidates) (Note this will be a long meeting most likely scheduled at a time other than the regular Monday meeting and will be facilitated by the recruiter) Attachment 2, Page 1 of 3
MAY 2019 Evaluation of Semifinalist Candidates
Steps: ☐ Applicants complete written questionnaire ☐ Applicants complete recorded online interviews ☐ Recruiter to complete Media Search Stage 1 (Review of all newspaper articles on the candidates within 2 years) ☐ Recruiter to complete semifinalist briefing books
Council Meeting: ☐ Work Session with HR May 13, 2019 (follow up from 4/1 WS; provide guidance on interview questions, process, panels, and receive update on Veterans Preference Law and Equal Pay Act) ☐ Council Executive Session (date TBD) for selection of finalist candidates for interviewing (Note this will be a long meeting most likely scheduled at a time other than the regular Monday meeting and will be facilitated by the recruiter)
JUNE 2019 Evaluation of Finalist Candidates
Steps: ☐ Recruiter to complete comprehensive Media Search Stage 2 (Extensive Media Search including Social Media Sites) ☐ Recruiter to complete Comprehensive Background Investigation Report ☐ Recruiter to complete DiSC Management Assessment (supplemental service, if desired) ☐ Recruiter to complete finalist briefing books
Council Meeting: ☐ Regular Session June 3, 2019 to appoint Interim City Manager
JULY 2019 Evaluation of Finalist Candidates
Steps: ☐ Recruiter and HR work together in coordination of in-person evaluation and interviews of finalist candidates
Attachment 2, Page 2 of 3
AUGUST 2019 Evaluation of Finalist Candidates
Steps: ☐ Recruiter to issue a Press Release (if desired) ☐ Community Engagement ☐ First Year Game Plan (if desired) ☐ Conduct Interviews ☐ Deliberations ☐ Reference Checks
Council Meeting: ☐ Council Executive Sessions for interviews & deliberations (date TBD) (Note this will be a long meeting most likely scheduled at a time other than the regular Monday meeting with recruiter onsite)
SEPTEMBER 2019 Negotiations and Hiring Process
Steps: ☐ Determine the Terms of an Offer ☐ Negotiate Terms and Conditions of Employment ☐ Make Formal Offer of Employment
Council Meeting: ☐ Council Regular Session September 3, 2019 to appoint new City Manager
OCTOBER 2019 Post-Hire I-OPT Team Building Workshop (supplemental Service, if desired)
Attachment 2, Page 3 of 3
AGENDA ITEM SUMMARY Meeting Date: 2/19/2019 Meeting Type: Regular Meeting Staff Contact/Dept.: Niel Laudati/CMO Staff Phone No: 541.726.3700 Estimated Time: 05 Minutes S P R I N G F I E L D Council Goals: Promote and Enhance C I T Y C O U N C I L our Hometown Feel while Focusing on Livability and Environmental Quality
ITEM TITLE: APPOINTMENT FOR SPRINGFIELD REPRESENTATIVE ON THE LANE REGIONAL AIR PROTECTION AGENCY (LRAPA) BOARD
ACTION Appoint/not appoint Victoria Doyle as the Springfield Citizen Representative on the REQUESTED: Lane Regional Air Protection Agency (LRAPA) Board.
ISSUE The LRAPA Board is a nine-member board which meets monthly to establish STATEMENT: policy and adopt agency regulations. To date, Springfield has one city councilor as the representative on the LRAPA Board and one citizen as a second representative on the Board. ATTACHMENTS: Attachment 1: Candidate Application Attachment 2: Current LRAPA Board Roster
DISCUSSION/ The Lane Regional Air Protection Agency was created in 1968 to achieve and FINANCIAL maintain clean air in Lane County, Oregon in a manner consistent with local IMPACT: priorities and goals. With the support of its member entities, which include Lane County and the cities of Eugene, Springfield, Cottage Grove and Oakridge, LRAPA carries out its mission to protect and enhance air quality through a combination of regulatory and non-regulatory programs and activities. To date, the board consists of four representatives from the City of Eugene, on representative from Lane County, two representatives from the City of Springfield, one representative from the City of Cottage Grove, and one representative from the City of Oakridge.
The City posted recruitment for the At-Large position currently held by William Carpenter, Jr. on November 9, 2018 with a deadline of December 28, 2018. The City of Springfield received an application from William Carpenter, Jr. on December 13, 2018 and Victoria Doyle’s application on December 18, 2018.
The Council interviewed both candidates during the Work Session on Monday, February 11, 2019.
Attachment 1, Page 1 of 3 Attachment 1, Page 2 of 3 Attachment 1, Page 3 of 3 Lane Regional Air Protection Agency (LRAPA) Board of Directors
The current make-up of the LRAPA Board of Directors is:
Jurisdiction Representative Category Appointing Authority Cottage Grove** Mike Fleck Cottage Grove City Councilor Appointed by Mayor Eugene Betty Taylor Eugene City Councilor Appointed by Mayor Eugene Jeannine Parisi Eugene Appointee Appointed by Mayor Eugene Mysti Frost Eugene Appointee Appointed by Mayor Eugene Charlie Hanna Eugene Appointee Appointed by Mayor Lane County * Jay Bozievich Lane County Commissioner Appointed by Chair of BCC Springfield Joe Pishioneri Springfield City Councilor Appointed by Mayor Springfield Bill Carpenter Springfield Appointee Appointed by Mayor Oakridge Kathy Holston Mohawk Valley Citizen Appointed by Mayor
* 2019 Chair ** 2019 Vice-Chair
Attachment 2, Page 1 of 1